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Analysis of Tax Impact of Illegal Employment
Novotný, Ladislav ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
The aim of this work is to analyse švarc system in the Czech Republic, which has been considered to be an illegal system of employment, and its impact on taxes. Also it has direct impact on social and health insurance. All impacts will be shown on modeling examples. Further there will be described present methods for suppressing švarc system and advantages of using this system. In conclusion will be a propose how to improve the situation and reduce the number of participating in švarc system.
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Tax and Accounting Aspects of Cryptocurrency Operations
Novotný, Ladislav ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
This work deals with the characteristics of accounting and tax issues of cryptocurrency operations - cryptocurrencies. The work characterizes the properties and principles of cryptocurrency. It also describes in detail the legal, accounting and tax issues of cryptocurrencies and cryptocurrency operations. It focuses on the specifics of accounting issues such as cryptocurrency reporting, valuation and accounting records, specifics of value added tax, taxation of income from cryptocurrency operations and more. Based on the findings, the work defines the issue of cryptocurrencies and cryptocurrency operations, including reporting, and defines recommendations mainly in accounting and tax areas. Based on this, model examples of cryptocurrency operations are created.
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Proposal and Verification of the Valuation Tool Product for IS SAP in the Area of Financial Management
Novotný, Ladislav ; Střálka, Jan (referee) ; Jurová, Marie (advisor)
SAP S/4HANA, project management, ERP implementation, project, time management, cost management, SAP Activate, valuation tool.
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New approaches for voltammetric determination of tumour biomarkers and antidotes in urine
Hrdlička, Vojtěch ; Barek, Jiří (advisor) ; Novotný, Ladislav (referee) ; Skopalová, Jana (referee)
This Ph. D. thesis presents new methods for the determination of selected clinically relevant electrochemically active compounds. The first part deals with development of determination of tumour biomarkers homovanillic acid (HVA) and vanillylmandelic acid (VMA) in human urine with the use of hollow-fibre based liquid-phase microextraction (HF-LPME) and differential pulse voltammetry (DPV) at cathodically pre-treated boron doped diamond electrode (BDDE). Optimum conditions for HF-LPME-DPV of HVA and VMA were as follows: butyl benzoate as supported liquid membrane formed on porous polypropylene hollow-fibre, 0.1 mol L−1 HCl as donor phase and 30 min extraction time. Optimum acceptor phases were 0.1 mol L−1 phosphate buffer of pH 6 with ionic strength set to 0.55 mol L−1 for HVAand 0.1 mol L−1 NaOH for VMA, respectively. HF-LPME-DPV concentration dependencies for HVA and VMAwere linear in the range from 0.4 to 100 µmol L−1 and 0.5 to 100 µmol L−1 . Limits of quantification (LOQ)/detection (LOD) were 1.2/0.4 µmol L−1 for HVA and 1.7/0.5 µmol L−1 for VMA, respectively. The applicability of the developed methods was verified by analysis of human urine. In the second part, voltammetric behaviour of heavy metal poisoning antidote 2,3- dimercapto-1-propane-sulfonic acid (DMPS) was investigated with the use...
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Tax and Accounting Aspects of Cryptocurrency Operations
Novotný, Ladislav ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
This work deals with the characteristics of accounting and tax issues of cryptocurrency operations - cryptocurrencies. The work characterizes the properties and principles of cryptocurrency. It also describes in detail the legal, accounting and tax issues of cryptocurrencies and cryptocurrency operations. It focuses on the specifics of accounting issues such as cryptocurrency reporting, valuation and accounting records, specifics of value added tax, taxation of income from cryptocurrency operations and more. Based on the findings, the work defines the issue of cryptocurrencies and cryptocurrency operations, including reporting, and defines recommendations mainly in accounting and tax areas. Based on this, model examples of cryptocurrency operations are created.
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Proposal and Verification of the Valuation Tool Product for IS SAP in the Area of Financial Management
Novotný, Ladislav ; Střálka, Jan (referee) ; Jurová, Marie (advisor)
SAP S/4HANA, project management, ERP implementation, project, time management, cost management, SAP Activate, valuation tool.
|
|
|
Analysis of Tax Impact of Illegal Employment
Novotný, Ladislav ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
The aim of this work is to analyse švarc system in the Czech Republic, which has been considered to be an illegal system of employment, and its impact on taxes. Also it has direct impact on social and health insurance. All impacts will be shown on modeling examples. Further there will be described present methods for suppressing švarc system and advantages of using this system. In conclusion will be a propose how to improve the situation and reduce the number of participating in švarc system.
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