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The Business Plan
Hlaváčková, Lucie ; Šídová, Lenka (referee) ; Koráb, Vojtěch (advisor)
The master´s thesis is focused on creating a business plan for a new company called Sweet Gauching. It provides a theoretical overview of business plan creation. The thesis contains a real and practicable proposal of business plan. This company will provide special cafe and catering services in the region of Uherské Hradiště.
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Taxation of Natural Persons
Večeřová, Tereza ; Hlaváčková, Lucie (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis deals with optimization of the taxation of selected individual. The theoretical part is focused on the explanation of basic concepts related to the income tax of individuals and social and health insurance as well. The practical part of the thesis is devoted to minimalizing the tax burden of a selected particular person with income tax including the proposal of the optimal version.
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Investment Life Insurance
Tilšerová, Pavlína ; Hlaváčková, Lucie (referee) ; Řezáč, František (advisor)
The main of the master’s thesis is to determine current opportunities of investment life insurance in the Czech Republic. In the theoretical part of the thesis, the basic concepts of life insurance and investment life insurance are specified. In the practical part, the statistical analysis of insurance market development in the Czech Republic is presented. The work further provides the comparison of investment life insurance products of selected insurance institutions. The comparison is made on the basis of selected parameters and model examples. Conclusions and recommendations of this study could help to everybody participated in pension system and with a focus on modern form of life insurance.
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Selected Differences Between Czech Financial Accounting and IFRS
Hlaváčková, Lucie ; Ing.Petra Zemánková (referee) ; Hanušová, Helena (advisor)
This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company.
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Carbon sequestration by forest ecosystems in canging climate.
Hlaváčková, Lucie ; Lhotáková, Zuzana (advisor) ; Urban, Otmar (referee)
The global carbon cycle is in the focus of the scientists' interest, because understanding carbon sinks and their relationships can show the solutions of problems related with increasing CO2 concentration in the atmosphere in the future. I focused on the role of forests ecosystems in this carbon cycle. All forests cover almost one third of the Earth's land area. By photosynthesis they bind big part of atmospheric carbon to their biomass. Sink strength of forest can differ according to the type of biome, forest stand age and actual climatic conditions. Forest biomes can be generally divided according to the latitude to three groups: tropical forest biomes, temperate forests and boreal forests. The size of carbon stock decreases in this order. Other parameters, such as net primary production and respiration differ in dependence on the particular ecosystem. Tropical rain forests represent great carbon stock, but their deforestation causes massive C emissions back to the atmosphere. Boreal forests aren't considered as important carbon sink, but they influence local climate. Some speculations can also appear about the old forests. It is possible to find authors, who claims, that old forests are no more carbon sinks, so that their carbon balance is neutral. Many surveys prove that they bind less carbon...
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Taxation of Natural Persons
Večeřová, Tereza ; Hlaváčková, Lucie (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis deals with optimization of the taxation of selected individual. The theoretical part is focused on the explanation of basic concepts related to the income tax of individuals and social and health insurance as well. The practical part of the thesis is devoted to minimalizing the tax burden of a selected particular person with income tax including the proposal of the optimal version.
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