National Repository of Grey Literature 8 records found  Search took 0.00 seconds. 
Accounting and taxes in Czech showbusiness
Stříbný, Dominik ; Polachová, Kateřina (advisor) ; Müllerová, Libuše (referee)
The aim of this bachelor thesis is to define Czech showbusiness and to analyse its accounting and tax problems and subsequently to emphasize its differences from other commercial spheres in the Czech Republic. The thesis does not observe the usual division into the theo-retical and practical part, but it is based on the practically used principles that create the framework of work, which is supplemented by other theoretical possibilities. The thesis defines the individual entities operating in this market, which have different legal conditions for carrying out their activities. In order to define their responsibilities, it is necessary to define this field legally, with emphasis on the definition of specific legal regulations for activities such as independent and liberal professions whose definition is not legally clear. The content of the work is divided into accounting and tax parts. Due to the size and variety of the showbusiness, the work in the tax chapter focuses on two specific sectors: authors and athletes whose tax obligations can be approached in different directions. The accounting sphere is based on the law, which lists the most common accounting operations performed by accounting units in this market.
The accounting specifics of recording studio
Kosejk, Petr ; Polachová, Kateřina (advisor) ; Müllerová, Libuše (referee)
This bachelor's thesis deals with the accounting basics and discloses the accounting form of domestic recording studios. The theoretical knowledge about principles, methods, evaluation of assets and liabilities, users of accounting, the categories of enterprises, journalizing and posting, the entries of balance sheet and statement of profit and loss is described and applied to the recording studio. The objective of the work is to define the accounting basics and to show the recording studio in from the point of accounting and economical view. Therefore, the work describes the main items of long-term tangible and non-tangible assets and describe how the domestic recording studios looks like, what services do they offer and what is their economic activity. Already in theoretical part of the work are some of the specifics described, for example in the conflict of accounting principles, evaluating of non-tangible assets, in depreciation while some of those specifics are unfold in the end of the work. Hypothesis is, that accounting of recording studio is specific and different compared to the accounting routine. This thesis was disproved. Accounting of recording studio is mainly not different from accounting routine. The methods of bachelor's thesis were investigation via internet sites, own experience visiting recording studio and author's creating and verifying of hypothesis through the annual reports of some recording studios.
Business Plan for Small Company Establishment
Poláchová, Kateřina ; Hájek,, Martin (referee) ; Koráb, Vojtěch (advisor)
The master´s thesis deals with the creation of a business model and a business plan for founding a small company making salty desserts in Brno. The first part of this thesis contains information used for creation of the business plan. Second part describes market research. The last part is focused on business plan itself created by application of all the information.
Capital Requirement for Operational Risk Modeling
Poláchová, Kateřina ; Orsáková, Martina (advisor) ; Hanzák, Tomáš (referee)
Operational risk is one of important concepts in financial institutions. It needs to be managed, measured and minimized. Bank has to hold capital requirements to cover potential losses from this risk. The aim of this work is to find, describe and apply a model determining how much capital is needed. This work is dedicated to Loss Distribution Approach based on modelling severity and frequency of losses separately for each business line and operational risk event type. With help of Monte Carlo method we can obtain total loss model by aggregating specific distribution functions. Resulting capital requirement is the sum of partial capital requirements of business line/event type that are 99,9% VaR of total loss. Keywords: Operational Risk, Loss Distribution Approach, Extreme Value Theory, Monte Carlo Simulation, Value-at-Risk
Employment of Disabled People
Poláchová, Kateřina ; Malaník, Michal (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of disabled persons. It focuses mainly on who the disabled persons are, how the law regulate their employment, on financial contributions provided by the Labour Office of the Czech Republic to employers of disabled persons and the rights and obligations of the employers, mostly on the obligation fulfilment of the mandatory share.
The influence of accounting profession on development of accounting in the Czech Republic
Polachová, Kateřina ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.
National Accounting Council and its Interpretation
Polachová, Kateřina ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This work deals with association National Accounting Council (NAC) and its interpretations. Work is focused on members of NAC and their competences, activities of NAC and the related issuing non-binding opinions in the form of expert interpretations pertaining to various problematic areas of accounting. It also focuses on an implementation of ideas contained in the interpretations to Czech accounting regulations. And last but not least, the work contains a questionnaire, which looks into knowledge and awareness of students of two universities of NAC. Specifically, knowledge of students from University of Economics in Prague, Faculty of Finance and Accounting, which is part of the NAC, and students from VŠB-TUO Faculty of Economics, which is not part of it.

See also: similar author names
6 Polachová, Kateřina
1 Poláchová, Kristýna
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