Legal regulation of taxation of income from leases The aim of this study was to explore the legal issues of taxation of rental income, mainly from the perspective of income tax and value added tax. The paper points out the various specifics and problematic provisions relating to the application of these taxes on rental income. In the work are utilized descriptive and analytical methods that best suit the focus of this work. The work is divided into four chapters, which deal with various aspects of taxation. The first one deals with the general theoretical introduction to the taxation, the short historical excursion is included. The second chapter deals with the taxation of income from lease income taxes. It shows the different possibilities of this tax in case of individuals and are not omitted legal persons with which the legislative regulation clearer. In the third chapter, you can find a legal assessment of the rental income from the perspective of value added tax. This issue is particularly important for business persons, whether individual or legal, as it directly affects them. In the final part of the paper is the comparison of the Slovak and Czech legislation above mentioned taxes. Slovak Republic was selected because in the past, joint development of both countries. Throughout the experiment...

This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech law on 1st January 2008. A VAT group enables persons that meet the criteria required by the VAT Act to be considered a single taxable person, i.e. a single tax payer. The Czech VAT group legislation is based on article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The aim of this thesis is to present and thoroughly analyze VAT group legislation in Czech law, and to point out certain pitfalls of this legislation, including its interaction with EU law, and the law of some of the other EU member states. A secondary goal is to assess the rate at which VAT groups are being used in the Czech Republic. The first chapter describes VAT group in EU law, and its introduction into the Czech legal order. The second chapter discusses the requirements that the law puts on members of a VAT group, with extra emphasis on the requirement of close binding of persons, including the membership of physical persons and non-taxable persons in a VAT group. The third chapter deals with VAT group as a subject of legal relations, describing in more detail the concept of a representative member and the responsibilities of a VAT group member. The next chapter takes a more practical...

Master of Agribusiness / Department of Agricultural Economics / Ted C. Schroeder / The beef cattle industry is one of the last industries in production agriculture that is not heavily integrated. Therefore each segment of the industry is constantly looking for opportunities to increase the value of their cattle. In recent years, one of those opportunities available to cow-calf producers was verification of certain production practices (i.e. Age and Source, Natural, and Non-Hormone Treated). The value flows from the consumer to the cow-calf producer. The packers need these verified cattle to fill export contracts therefore they are willing to pay a premium for these types of cattle. The objective of the thesis was to determine the value of a Health Verified Program (HPV) to feedlot operators. HPV is not required to export beef like other verified programs, but it does verify the procedures that a group of calves has received from the previous owner. Since the feedlot is a deciding factor of value for HPV, feedlot managers were asked from across the United States not only what value they place on HPV but other questions that could be beneficial to others involved in the beef cattle industry. Regression models were used along with a correlation analysis to determine value. There is value to a health verified program along with other procedures that are available to cow-calf producers. Individual producers need to determine which verifications and procedures are economical and efficient for their individual operations with all factors considered.

Doctor of Philosophy / Department of Curriculum and Instruction / Michael F. Perl / This exploratory correlational study seeks to answer the question of whether a relationship exists between student average test score gains on state exams and teachers’ rating of values on the Schwartz Values Survey. Eighty-seven randomly selected Kansas teachers of math and/or reading, grades four through eight, participated. Student test score gains were paired with teachers and averaged. The results of these backward stepwise entries of multiple regressions using SPSS software are reported. Significant relationships with large effect sizes are reported for teacher values and student test score gains in reading and math. Models of teacher values are found that account for thirty-two percent of the average student test score gains in reading and for forty-three percent of the average student test score gains in mathematics. The significant model of values with the greatest adjusted relationship with reading test score gains is described as the Relational Teacher Value Type. The valuing of True Friendship (close supportive friends) and the valuing of Sense of Belonging (feeling that others care about me) proved to be the most powerful indicators of student reading score gains within this type. The significant model of values with the greatest adjusted relationship with mathematics test score gains is described as the Well-Being Teacher Value Type. The valuing of Healthy (not being sick physically or mentally), the valuing of Reciprocation of Favors (avoidance of indebtedness), and Self Respect (belief in one’s own worth) proved to be the most powerful indicators of student mathematics test score gains within this type. The significant value items within each of the above types’ models are discussed regarding possible reasons for their relationships to student test score gains. A value that is found significant for both reading and mathematics teachers in accounting for student test score gains is Moderate (avoiding extremes of feeling and action). Of the teachers in the study that taught mathematics and reading, their students’ mathematics score gains did not correlate in a statistically significant way with their students’ reading score gains, suggesting that a teacher’s ability to teach math has little to do with a teacher’s ability to teach reading.

M.Com. (Economics) / Please refer to full text to view abstract

M.Comm. / Since the April 1994 elections the issue of economic empowerment and growth have had a high priority on the agenda of the Government of National Unity of South Africa. Small and medium enterprises (SME's) represent an important vehicle to address the challenges of job creation, economic growth and equity in our country. Throughout the world one finds that SME's are playing a critical role in absorbing labour, penetrating new markets and generally expanding economies in creative and innovative ways. Research indicates that there are more than 800 000 small and medium enterprises in South Africa, absorbing about a quarter of the approximately 15 million people which comprises the formal labour force. According to the White Paper on National Strategy for the Development and Promotion of Small Business in South Africa (1995:10), this does not include about 3,5 million people who are involved in some or other type of survivalist enterprise activity force. While the importance of large industrial, mining and other enterprises for the growth of the economy cannot be denied, there is ample evidence that the labour absorptive capacity of the small business sector is high, with the average capital cost per job created in this sector, usually being lower than in big businesses. In addition the small business sector's role in technical and other innovations is vital for the many challenges facing the South African economy. Notwithstanding the importance of small enterprises in the South African economy, they are still faced with a wide range of constraints and problems that are common to small enterprises. There can be no doubt that compared to big businesses in South Africa and small businesses in other countries, these problems have not been sufficiently addressed. The constraints relate, amongst others, to the legal and regulatory environment confronting SME's, the access to markets, finance, the acquisition of skills and management expertise and in some cases, the tax burden. This study will be aimed at addressing the problems that small enterprises experience with the South African Tax System. The dissertation is based on various Acts as effective during April 1997. Various factors were identified in the Interim Report of the Commission of Inquiry into certain aspects of the Tax Structure of South Africa, (Katz, November 1994:150) under the chairmanship of Prof. M.M. Katz. These factors include, amongst others, the following: Small and medium-sized enterprises have a greater dependence on the working proprietor as a source of funds, since they do not have access to public securities markets for the issue of equity or long term loan capital. The taxation of the income of the working proprietor therefore directly depletes their principal source of equity capital, requiring the entrepreneur to make greater use of short term debt finance. This in turn increases their risk exposure; Whereas savings which flow via financial institutions (for example, through pension and life insurance contributions) to the corporate sector enjoys tax relief, no equivalent relief is available to working proprietors who invest in their own businesses; There is considerable evidence that the compliance burden of taxation falls disproportionately on smaller enterprises, who do not have expertise in the completion of tax returns or in other aspects of tax compliance, and either make use of expensive professional assistance or rely on the proprietor's own efforts. The compliance burden is aggravated by frequent changes in the tax system, complicated structures and rules, and the lack of taxpayer education opportunities. The problem of the compliance burden on smaller enterprises has probably become more severe in recent years as a consequence of the introduction of Value Added Tax and the fact Jiat the present Standard Income Tax on Employees personal income tax requires more detailed personnel records than the former Final Deduction System which it replaced; The general bias in tax systems towards favouring capital investment and penalising employment through investment relief and social security contributions tends to favour large firms, which have easier access to sources of capital, and discriminates against smaller firms which tend to be more labour intensive.

This thesis includes a financial analysis of AGC Flat Glass Czech a.s. on the basis of financial reports of the period 2005 - 2009. The theoretical part describes the methods of financial analysis - absolute and ratio analysis, predictive models, economic value added. The practical part includes an analysis of macroeconomic and industry growth, the financial analysis and comparison with the industry.

The graduation thesis deals with the topic employee benefits in the Czech Republic. It focuses more closely on the most frequent ones (meal allowances, using a company car for private purposes, life and pension insurance, education of the employees, beverages and refreshment provided to the employees or gifts). Furthermore it analyses a current trend in providing employee benefits with regard to the financial crisis, it outlines a mathematical solution of the employee benefits and a view of relevant legal enactment.

The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation of the identical and the different elements.

This thesis is devoted to financial analysis and it explains all the attributes and methods. These are applied to the example of T-Mobile, Inc. The core of this analysis is the processing of official financial statements of the company. Particular emphasis is placed on the bankruptcy models. The aim is to evaluate the current economic development of the company and its current market position, including a comparison with the competition. Thesis evaluates the financial health of the company from 2005 to 2009.