Research and development is one of the technological indicators of developed countries. The vast majority of investment in this area comes from the private sector, it is therefore in the interests of each state to support the private sector investments in research and development. This thesis deals with the tax support of research and development in each of country of OECD. Subsequently the thesis describes tax incentive for research and development in the Czech Republic and the aim of the thesis is to test the hypothesis whether the tax incentive in Czech Republic has increased due to legislative changes effective from 1 January 2014.

The subject of the diploma thesis is a management claim system. The aim of this work is surveying methods works with claims and giving well-arranged and integrated/coherent view of possibilities their assurance from points of law, accounting and tax, solutions of problem minimization bad debts/uncollectible accounts, of issue of the claim´s delimitations duties and responsibility. The theoretical part of the diploma thesis has been occupied of common delimitation of claims, it means their characteristics, the rise and the valuation, classification, accounting record and inventory; the claims after time-limit, the possibilities claims assurance, the items of correction, the claim´s depreciation and their cede. The practical part of my diploma thesis is made in the Oknoplastic company Příbram. The introduction of the practical part is intented on a characterization of this company, next sections are devoted to the analysis particual claims group, which are filling by company, to their assurance, items of correction and depreciations. The practical part is finished by proposal to improve system of claims management in the Oknoplastic company s.r.o.

The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.

Petra A n ý ž o v á Doctoral thesis: Cross-Country Comparability of Social Capital and Political Disaffection Attitude Scales in the European Social Survey Abstract The doctoral thesis deals with the methodological perspectives of comparative cross-national research. Currently, in the globalization period, the importance of these perspectives has been increasing. Unfortunately, social scientists analyse attractive international data more and more often without realising the levels of data comparability. Therefore they are not fully aware the best approach to statistical analysis of these data and their convenient comparative interpretation. This thesis introduces the issue of data equivalence as one of the most important quality aspects of cross-national research and focuses especially on attitude scales owing to the fact that their comparability is endangered the most in comparative research. In particular, the subject of the analysis is the international comparability of two of the most frequent robust attitude scales: namely social capital and political disaffection scales as they are measured in the European Social Survey first data set. In sociology and political science, these two social science concepts are very significant and they have been studied both theoretically and empirically as social...

Czech and Slovak Republic were one state before 1993. Laws of taxes in the both countries have the same basic in law number 586/992 Sb. Fourteenth´s dividing brought differences between calculation in tax of personal income. Histories of both systems of taxes and main differences are decribed in the theoretical part. Six examples with main diffrences were chosen to the practical part. Each part connect themselves. Main aim is description of main differences in laws of Czech and Slovak Republic. Next aim is comparing of advantageous taxation. I can positively say that taxpayer in the Czech Republic have better conditions than in Slovak Republic. Both laws firstly differentiate in lump expenses regarding income from enterprise, rates of taxes, taxable parts of tax base or tax reduction. Tax reduction is more advantageous than taxable parts for taxpayers. This method is specific for Czech Republic.

Claims are special kind of property. They are tangible property, where its owner has limited possibilities of its exploitation. They ae property, which is bailed to another person without compensation. Claims are interest-free commercial credit granted to a debtor. High share of claims in total circulating property can affect negatively on trend of conditions for economic activity. Claims tie sources necessary to acquisition stock needful for production or business activity. In case of irrecoverable claims is possible to reach indirect reduction their evaluation in accounting by way of adjusting items. Claims are the only property, where is creation of adjustment on fulfilment of a condition tax deductible cost. On the limiation of claim do not arise obligation for creditor to eliminate claim from the property. Creditor can willingly decide of elimination of claim anytime. On fulfilment of conditions fixed in the Income Tax Act is junk value of claim tax deductible. When the lawful conditions are not fulfiled, in the case of claim retirement is not the cost incurred by the write-off tax deductible. Here is also the possibility to transfer a debt to another person. In this way is danger of default of payment eliminated. Achievement of claim settlement is also possible by inclusion mutual claims between creditor and debtor.

From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.

For a simplified calculation of the price of work I propose methodology of creating aggregated items, so that to calculate the price of an object wouldn´t take not more than one hour, while the final price would be with the least deviation from the exercise price. The accuracy and performance will be assessed on two objects. Their price will be calculated and based on the proposed methodology.