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Taxation Of Craft Incomes
Křížová, Denisa ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is focused on taxing of personal incomes business under a trade licensce. The first part of the thesis describes theoretical knowledge of trade business, income taxes and payments of social and health insurance. These knowledge are then applied in the analytical part on the example of the particular taxpayer. The last part deals with possibilities of tax optimization.
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Evaluation of the Company´s Financial Performance using Benchmarking Approach
Křížová, Denisa ; Luňáček, Jiří (referee) ; Bartoš, Vojtěch (advisor)
The diploma thesis is focused on the evaluation of the financial performance of the LOMAX & Co corporation using the benchmarking approach. The first part describes the theoretical knowledge and concepts related to the issue. The second part includes the introduction of the LOMAX & CO corporation and its rivals. The benchmarking itself is also implemented in this part. The last part is focused on recommendations to improve the financial and business performance of the company.
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Creative techniques in accounting and their impact on a true and fair view
KŘÍŽOVÁ, Denisa
Subject of this diploma thesis is "Creative accounting techniques and their impacts on true and fair view". The aim is to present the mostly used creative accounting techniques (listed in the theoretical part) and evaluation of their repercussions on financial statements and true view of accounting. Concepts of creative accounting are defined in the theoretical part same as reasoning and circumstances which lead to utilization of creative accounting. These are followed by advantages and disadvantages of such deeds. Following factual part is devoted to an analysis of a specific company and its economic results in the last 5 years. Together with analysis of the company also risks of the concerned industry are examined. Beneish and CFEBT models are used to actually check the true and fair view on the company's financial statements. To really demonstrate the impacts of the creative accounting techniques listed in the theoretical part these were used and implemented on year 2018 financial statements of the XY company. Results of the analysis are compared with the actual numbers and figures while also considering their impact on true and fair view of the company's financial statements.
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Evaluation of the Company´s Financial Performance using Benchmarking Approach
Křížová, Denisa ; Luňáček, Jiří (referee) ; Bartoš, Vojtěch (advisor)
The diploma thesis is focused on the evaluation of the financial performance of the LOMAX & Co corporation using the benchmarking approach. The first part describes the theoretical knowledge and concepts related to the issue. The second part includes the introduction of the LOMAX & CO corporation and its rivals. The benchmarking itself is also implemented in this part. The last part is focused on recommendations to improve the financial and business performance of the company.
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Taxation Of Craft Incomes
Křížová, Denisa ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is focused on taxing of personal incomes business under a trade licensce. The first part of the thesis describes theoretical knowledge of trade business, income taxes and payments of social and health insurance. These knowledge are then applied in the analytical part on the example of the particular taxpayer. The last part deals with possibilities of tax optimization.
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Business of Small and Medium Enterprises and their Specifics
KŘÍŽOVÁ, Denisa
The main topic of this bachelor thesis are small and medium enterprises mainly the analysis of their financial aspects. The thesis is focused primarily on describing what a business is, classification of businesses according to their size, but the most important part are the specifics of the above mentioned small and medium businesses. The possibilities of subsidisation for financing purposes are another discussed subject with regard to the reasons for obtaining subsidies and information about their availability. Characteristics and development of a specific business are analysed to get better grip on the theoretical knowledge. The financial structure of the business is analysed as well. Based on received knowledge the possible suggestions and recommendations on how to effectively run and finance the small/medium business are given.
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The Importance of a Delegation for an Effective Management
Křížová, Denisa ; Horáková, Jana (advisor) ; Kala, Štěpán (referee)
In the first part, this thesis explains the important basics of (the topic) delegation. In the very beginning the thesis describes the terms management, manager and his responsibilities. Then the thesis goes trough a variety of management styles to the main topic of delegation, which is discussed in full details. At first it is important to clarify what delegation is and then it is going to describe the goals and obstacles of delegation. And the last topic explained is about communication.
The practical part follows, where each manager´s organization is described and it shows the position in the company´s infrastructure of each manager mentioned in the survey. Then there is an edited transcription of each interview that is about their daily processes and the significance of delegation. The transcribed interviews involve comments and evaluations. The last part is a recommendation of the best delegation practices according to the interviews.
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