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Setting Transfer Prices between Associated Enterprises
Bobková, Michaela ; Mertová, Šárka (referee) ; Kopřiva, Jan (advisor)
The master thesis deals with the issue of transfer price of a controlled transaction between associated enterprises. Part of the master thesis is definition of basic theoretical concepts associated with the issue of transfer pricing with a focus on domestic, international, and European Union law. The master thesis deals with the analysis of case law, whose subject matter is transfer pricing. The theoretical starting points of the thesis are applied to a practical example, which deals with the issue of determining the transfer price for specific controlled transaction between associated enterprises.
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Taxation of Legal Forms of Business in the Czech Republic
Bobková, Michaela ; Mertová, Šárka (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the taxation of individual legal forms of business in the Czech Republic. There are some changes in tax legislation that may affect the taxation period in 2017 presented in the thesis. The theoretical starting points of the thesis are applied to a practical example, which deals with the choice of suitable legal forms of business in terms of optimizing the tax burden.
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Femme fatale in Hispanic American novels of Modernism
Bobková, Michaela ; Poláková, Dora (advisor) ; Housková, Anna (referee)
This thesis dedicates to the analysis of the literature archetype known as femme fatale and its representation in Hispanic novels from the period of Modernism. Novels analyzed in this thesis are Broken Idols (Ídolos rotos, 1901), After-Dinner Conversation (De sobremesa, 1925), and Immoral Novels (Tres novelas inmorales, 1919). The thesis concentrates on the analysis of the femme fatale archetype taking into consideration the social context of the historical period and its influence on the formation of this archetype. The goal of the thesis is to compare the characteristics of the female protagonists from each novel and to observe similarities and differences in their depiction. The process of comparison takes into account not only the influence of the social context but also the narrator's types that are presenting the female protagonists. Key words Díaz Rodríguez, Gomez Carillo, J. A. Silva, femme fatale, novel, archetype, character, society, Modernism
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Motives in the short stories from the anthology Ojos de perro azul by Gabriel García Márquez
Bobková, Michaela ; Poláková, Dora (advisor) ; Housková, Anna (referee)
This bachelor thesis deals with the analysis of the fundamental motives in the short stories from the anthology Ojos de perro azul by Colombian writer Gabriel García Márquez. Subsequently, the thesis is dedicated to the adaptation of the same motives in Márquez's novel Crónica de una muerte anunciada and the comparison of the representation of these motives in both books. Key words: Gabriel García Márquez, short story, novel, comparison, motives, dream, death, fear
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Setting Transfer Prices between Associated Enterprises
Bobková, Michaela ; Mertová, Šárka (referee) ; Kopřiva, Jan (advisor)
The master thesis deals with the issue of transfer price of a controlled transaction between associated enterprises. Part of the master thesis is definition of basic theoretical concepts associated with the issue of transfer pricing with a focus on domestic, international, and European Union law. The master thesis deals with the analysis of case law, whose subject matter is transfer pricing. The theoretical starting points of the thesis are applied to a practical example, which deals with the issue of determining the transfer price for specific controlled transaction between associated enterprises.
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Taxation of Legal Forms of Business in the Czech Republic
Bobková, Michaela ; Mertová, Šárka (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the taxation of individual legal forms of business in the Czech Republic. There are some changes in tax legislation that may affect the taxation period in 2017 presented in the thesis. The theoretical starting points of the thesis are applied to a practical example, which deals with the choice of suitable legal forms of business in terms of optimizing the tax burden.
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