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Employment of Disabled People
Poláchová, Kateřina ; Malaník, Michal (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of disabled persons. It focuses mainly on who the disabled persons are, how the law regulate their employment, on financial contributions provided by the Labour Office of the Czech Republic to employers of disabled persons and the rights and obligations of the employers, mostly on the obligation fulfilment of the mandatory share.
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Business Plan for Small Company Establishment
Poláchová, Kateřina ; Hájek,, Martin (referee) ; Koráb, Vojtěch (advisor)
The master´s thesis deals with the creation of a business model and a business plan for founding a small company making salty desserts in Brno. The first part of this thesis contains information used for creation of the business plan. Second part describes market research. The last part is focused on business plan itself created by application of all the information.
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Social work with people with Alzheimers disease
POLACHOVÁ, Kateřina
A bachelor thesis focucses on communication issues with people with Alzheimer´s disease from the point of view of social work. It´s divided on two sections - theoretical and practical. I describe characteristics, symptoms and risk factors with Alzheimer´s disease in theoretical part. I describe problems communication issues social workers, carer and families with clients with Alzheimer´s disease. A practical section includes a research questioning method. I find out if communication is important in social work with people with Alzheimer´s disease and which problems have. I ask two social sanitary facilities which provide complete complex services to clients with Alzheimer´s disease.
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Capital Requirement for Operational Risk Modeling
Poláchová, Kateřina ; Orsáková, Martina (advisor) ; Hanzák, Tomáš (referee)
Operational risk is one of important concepts in financial institutions. It needs to be managed, measured and minimized. Bank has to hold capital requirements to cover potential losses from this risk. The aim of this work is to find, describe and apply a model determining how much capital is needed. This work is dedicated to Loss Distribution Approach based on modelling severity and frequency of losses separately for each business line and operational risk event type. With help of Monte Carlo method we can obtain total loss model by aggregating specific distribution functions. Resulting capital requirement is the sum of partial capital requirements of business line/event type that are 99,9% VaR of total loss. Keywords: Operational Risk, Loss Distribution Approach, Extreme Value Theory, Monte Carlo Simulation, Value-at-Risk
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Accounting and taxes in Czech showbusiness
Stříbný, Dominik ; Polachová, Kateřina (advisor) ; Müllerová, Libuše (referee)
The aim of this bachelor thesis is to define Czech showbusiness and to analyse its accounting and tax problems and subsequently to emphasize its differences from other commercial spheres in the Czech Republic. The thesis does not observe the usual division into the theo-retical and practical part, but it is based on the practically used principles that create the framework of work, which is supplemented by other theoretical possibilities. The thesis defines the individual entities operating in this market, which have different legal conditions for carrying out their activities. In order to define their responsibilities, it is necessary to define this field legally, with emphasis on the definition of specific legal regulations for activities such as independent and liberal professions whose definition is not legally clear. The content of the work is divided into accounting and tax parts. Due to the size and variety of the showbusiness, the work in the tax chapter focuses on two specific sectors: authors and athletes whose tax obligations can be approached in different directions. The accounting sphere is based on the law, which lists the most common accounting operations performed by accounting units in this market.
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The accounting specifics of recording studio
Kosejk, Petr ; Polachová, Kateřina (advisor) ; Müllerová, Libuše (referee)
This bachelor's thesis deals with the accounting basics and discloses the accounting form of domestic recording studios. The theoretical knowledge about principles, methods, evaluation of assets and liabilities, users of accounting, the categories of enterprises, journalizing and posting, the entries of balance sheet and statement of profit and loss is described and applied to the recording studio. The objective of the work is to define the accounting basics and to show the recording studio in from the point of accounting and economical view. Therefore, the work describes the main items of long-term tangible and non-tangible assets and describe how the domestic recording studios looks like, what services do they offer and what is their economic activity. Already in theoretical part of the work are some of the specifics described, for example in the conflict of accounting principles, evaluating of non-tangible assets, in depreciation while some of those specifics are unfold in the end of the work. Hypothesis is, that accounting of recording studio is specific and different compared to the accounting routine. This thesis was disproved. Accounting of recording studio is mainly not different from accounting routine. The methods of bachelor's thesis were investigation via internet sites, own experience visiting recording studio and author's creating and verifying of hypothesis through the annual reports of some recording studios.
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Business Plan for Small Company Establishment
Poláchová, Kateřina ; Hájek,, Martin (referee) ; Koráb, Vojtěch (advisor)
The master´s thesis deals with the creation of a business model and a business plan for founding a small company making salty desserts in Brno. The first part of this thesis contains information used for creation of the business plan. Second part describes market research. The last part is focused on business plan itself created by application of all the information.
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Capital Requirement for Operational Risk Modeling
Poláchová, Kateřina ; Orsáková, Martina (advisor) ; Hanzák, Tomáš (referee)
Operational risk is one of important concepts in financial institutions. It needs to be managed, measured and minimized. Bank has to hold capital requirements to cover potential losses from this risk. The aim of this work is to find, describe and apply a model determining how much capital is needed. This work is dedicated to Loss Distribution Approach based on modelling severity and frequency of losses separately for each business line and operational risk event type. With help of Monte Carlo method we can obtain total loss model by aggregating specific distribution functions. Resulting capital requirement is the sum of partial capital requirements of business line/event type that are 99,9% VaR of total loss. Keywords: Operational Risk, Loss Distribution Approach, Extreme Value Theory, Monte Carlo Simulation, Value-at-Risk
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