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Risk management options for accounting errors and accounting fraud
ŠÍMA, Pavel
The topic of the thesis is " Risk management options for accounting errors and accounting fraud". The accounting should correspond to the actual situation, which should be displayed in a comparable manner and with the prescribed accounting methods. All financial statement items must be displayed faithfully and fairly. Honesty is associated with the use of accounting methods. When an entity uses accounting methods correctly, it can be stated that accounting is not only true but also fair. However, there are different valuation methods, and each method can lead to a different result. Therefore, it can be assumed that in practice there may also be purposeful manipulation. The aim of this thesis is to determine by means of detection models whether there are accounting manipulations with accounting statements for companies that have transport as their main activity according to CZ-NACE and at the same time evaluate the ability to detect accounting manipulations of these models. For detection and evaluation of possible accounting manipulations, selected detection models were used - Jones's non-discriminatory accrual, Beneish model and CFEBT model. As a complement to the detection model, the modified Taffler model, and the IN99 model were counted to determine the financial health of the entities in the sample.
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Employee benefits in terms of accounting and taxation system
ŠÍMA, Pavel
The theme of this bachelor thesis is Employee benefits in terms of accounting and taxation system. Some companies also include non-monetary bonuses as a way of rewarding their employees. Employee benefits substantially affect satisfaction, loyalty and motivation of all employees. The popularity of employee benefits is also supported by the effort of the companies to optimise taxes, which is the outcome of employee benefits. The main goal was to characterise employee benefits and to explain its impact on taxes on the employer's and the employee's side. The theoretical part of the thesis describes rewarding and historical development of employee benefits. It also describes the most frequently used employee benefits and the way they are accounted for in Czech legislation. The practical part analyses employee benefits in a specific company. The analysis was conducted via questionnaire research, which showed the employee's satisfaction with provided benefits, the way they use them or which benefits they miss. The research was done at the KODE C.B. s.r.o. company.
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Business relations of the Czech Republic and Austria
Šíma, Pavel ; Hinčica, Vít (advisor) ; Bolotov, Ilya (referee)
The aim of this bachelor thesis is the introduction of Czech and Austrian economics and furthermore the analysis of the long term business partnership between the two nations. The bachelor thesis is divided into three chapters. The first one is concerned with the analysis of both of the economical structures with an explicit focus on macroeconomic indicators and there comparison. The second chapter is concerned with the business relationship between Austria and the Czech Republic. The third and thus last chapter is specifically concerned with the analysis of the goods exchange between the two states during the years of 1999 to 2015, considering the EU entry and the global financial crisis.
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Analysis of the winning parties in elections to the European Parliament
Špatná, Markéta ; Horová, Olga (advisor) ; Šíma, Pavel (referee)
Bachelor thesis analyzes the victorious election campaigns in elections to the European Parliament in 2009 and 2014. The thesis is divided into three parts. The first part is theoretical, which describes what is political marketing, describes the concepts of election campaigns and strategies. The next two sections are practical. In the first one elections are compared to the European Parliament in both years. In the next part of the thesis winning parties campaings in 2009 the ODS and the 2014 movement ANO 2011 are analyzed.
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