Spelling suggestions: "subject:"složky"" "subject:"položkový""
41 |
Optimalizace daňové povinnosti u vybraného subjektu / Optimization of the Tax Liability of the Selected SubjectOndrová, Petra January 2020 (has links)
This diploma thesis is focused on overdue receivables of the selected entity, especially from the tax perspective. The theoretical part deals with the key concepts used in this thesis. The analytical part describes the current method of dealing with overdue receivables of the selected entity from the tax point of view. The practical part contains recommendations for tax optimization of the entity’s receivables.
|
42 |
Pohledávky v kapitálové společnosti / Receivables at a Corporate EnterpriseHanáková, Romana January 2012 (has links)
This diploma thesis deals with claims in selected capital company. Specifically, it fosuces on the trade receivables. Through the results of analysis of current receivables, proposes measure that can help improve the situation in he selected company.
|
43 |
Vnitropodnikové směrnice v Quaprotek Manufakturing, k.s / Internal Guidelines in Quaprotek Manufakturing, k.sDoležalová, Jana January 2015 (has links)
The master´s thesis focuses on the internal guidelines of the company Quaprotek Manufacturing, k. s. The theoretical bases of internal guidelines will be discussed in the first part and the basic concepts. In the second analytical part of the thesis the selected company will be introduce and analyze and the existing internal guidelines will be analyzed and evaluated. In the last part I will propose necessary internal guidelines, draft the formal aspects of the internal directive of the company and adjust the existing directives and create some missing directives.
|
44 |
Variantní příprava stavební zakázky / Variant Preparation of Construction ContractBurianová, Nikola January 2013 (has links)
The aim of thesis is to create the possibility of variant replacement material and to determine the effect of changing bid prices conducted in the building. This price changes investor serves as an important basis for decision making in supplier selection and evaluation of bids when making a tender for the implementation of the building. The practical part is focused on the variability of aggregate in mortars and concretes and compare the resulting prices of newly established budget originally assembled.
|
45 |
Dopady metody tvorby a zúčtování opravných položek banky na její hospodařeníPečinková, Lucie January 2020 (has links)
The diploma thesis deals with the creation of loans provisions in banks. The need for adjustments is based on the existence of credit risk and this thesis presents techniques of credit risk measurement and applied credit risk indicators. Before calculating provisions, it is necessary to classify receivables, whose parameters are also discussed in the thesis. The practical part focuses on methods of calculating provisions. The method of coefficients, discounted cash flow method and statistical methods are compared. Markov model and gross roll rate model were selected from statistical methods. The findings were evaluated and recommendations were made based on the findings.
|
46 |
Komparace systémů zdravotního pojištění v České Republice, Spolkové Republice Německo, Švýcarsku a Nizozemí / The Comparison of Health Insurance Systems in the Czech Republic, Germany, Switzerland and the Neetherlands.Nožičková, Barbora January 2017 (has links)
The theses is referring to The Comparison of Health Insurance Systems in the Czech Republic, Germany, Switzerland and the Neetherlands. It is focusing on three main components of the medical insurance system, the insurance companies, the healthcare providers and the insured parties. Each of these components has a significant role within the medical system and as their representation in distinct areas is quite broad, I prefered to choose the key areas where the medical insurance figures the most. Each chapter characterises one of the main components of the medical insurance system. First two chapters are the introduction and the models of financing of different medical systems. Third chapter depicts the main characteristics of the insurance system in each country. Fourth chapter names the rights and the duties of the insured person. Fifth chapter is acknowledged to the insurance companies and their role in the financement of the medical system. The last component of the medical system, the health care providers, are defined in the sixth chapter. The conclusion is attributed to the comparisson between the countries regarding the components listed above. The main goal of the theses is to present the differences between the health insurance systems and to evaluate the advantages and disadvanteges in...
|
47 |
Příprava obchodní společnosti na účetní závěrku / Preparing of the company on final accountsDvořáková, Eva January 2010 (has links)
The thesis deals with the preparation of joint stock companies on the final accounts, therefore, preparation of financial statements. There are described and listed the various operations to be performed before the closure of the books and then assembling the financial statements. Subsequently, the entire theoretical part of the thesis are applied to the company Inovační technologické centrum - VÚK, a.s..
|
48 |
Vliv daní na věrný a poctivý obraz účetnictví / Influence of taxes on true and fair view of the accountingMüllerová, Michaela January 2009 (has links)
The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.
|
49 |
Faktory ovlivňující výši inkasa daně z příjmů fyzických a právnických osob v České republiceŠebková, Lucie January 2015 (has links)
ŠEBKOVÁ, L. Factors that influence the amount of the collection of income tax individuals and legal entities in the Czech Republic. Diploma thesis. Brno: Mendel university in Brno, 2015. The diploma thesis identifies factors that influence the amount of the collection of income tax individuals and legal entities in the Czech republic through multiple regression model. The thesis is also concerned to the topic of tax evasion and additionally as-sessed tax individuals and legal entities. In the last part are quantified impacts of legal possibilities that lower the tax base and tax liability in the Czech Republic. Based on the analysis, this thesis proposed recommendations for tax policy.
|
50 |
Hodnocení účetní závěrky a uzávěrky ve vybrané účetní jednotce / Assessment of Financial Statements and the Closing of Books in a Chosen CompanyDuchoňová, Petra January 2016 (has links)
The thesis concerns with the process of creation of the financial statement and book closing conforming to the legal code of the Czech Republic. Theoretical part deals mainly with the explanation of terms that are closely related to preparatory works which are necessary for creation of financial statement. Preparatory works are prior to closing the accounting period. In addition to that, theoretical part also includes book closing and the description of financial statements which constitute it. These financial statements are Balance sheet, Income statement and Attachments. Several sources of specialized technical literature are used and quoted in this part of the thesis. Theoretical part is followed by practical part in which the process of the book closing and financial statement of selected company is analysed. This analysis is subsequently compared with theoretical foundations. The last part of the thesis evaluates the process of the financial statement of selected company and offers certain improvements.
|
Page generated in 0.2046 seconds