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Development of accounting in Slovakia
Samseliová, Simona ; Valášková, Mariana (advisor) ; Skálová, Jana (referee)
The bachelor's thesis is focused on the theme of development of accounting in Slovakia. The thesis is divided into four main chapters. The aim of the first chapter is to define the complex accounting system and provide the basic understanding of this area. The second part chronologically describes the historical process of formation and development of accounting system in generally. It is also devoted to important milestones in the evolution of Slovak accounting legislation, which is terminated by summary of currently valid legal standards. The third chapter follows the topic and it focuses on the international harmonization within the European Community. The last and final section deals with practical view on accounting. It shows accounting statements requirements and changes in legislation following the implementation of EU Council Directive. These changes are attributed to the harmonization process, which the Slovak republic is a part of.
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Accounting entities in culture
Karbusová, Lucie ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
The bachelor thesis on Accounting entities in culture deals with the accounting entities in the field of culture, especially with theatres. Its intention is to describe the historical development of these entities and their effective legislation in 2014, to determine their main resources of financing and to answer the question: What is the situation of private theatres in the Czech Republic? The theoretical part is focused on defining entities (theatres) in the field of culture and their historical development. It further describes legal conditions for doing business in the field of culture under commercial law and defines the types of legal forms of business in the Czech Republic. The following section analyses the specifics of the companies operating in the field of culture in terms of sales for tickets and financing of these entities in the form of grants. The practical part is focused on analysis of financial statements of 10 theatres in the Czech Republic in terms of quality reporting. In particular financial statements is analysed financial position and financial management of private theatres. In conclusion there is a brief assessment of the fulfilment of the objectives of the thesis.
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Mergers of Business Corporations and Their Influence on Financial Situation
Kubáňová, Andrea ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis is concerned with domestic mergers of business corporations realized between 2009 - 2012 and their influence on financial situation of chosen subjects. The first part of my paper describes basic theoretical aspects of mergers including their division and motives leading to the realization and their phases. The second chapter consists of trade-legal and accounting adjustment of mergers. Considering practical part, the main focus is on legal modification valid from 31. 12. 2011 to 1. 1. 2012. Following part of this thesis explains accounting solutions of mergers in example, where the immediate impact is shown on realization of the opening balance sheet. The fourth part is concerned with financial analysis, where the sources, users and relevant methods are mentioned. All analysis and results are submitted and described in the final part of my thesis.
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Analysis of Cross-border Mergers on the Czech Market in the Period 2018-2015
Plucarová, Iveta ; Žárová, Marcela (advisor) ; Skálová, Jana (referee)
This Master's thesis concerns cross-border mergers on the Czech market. The aim of the thesis is to identify their main trends. Though the theory of both cross-border and domestic mergers is mentioned, the emphasis is placed on the analytical part. The analysis is based on real life data of mergers which were realized from 2008 till 2015 and in which a Czech company took part. The research focuses on the development of quantity and type of cross-border mergers whose project was filed in the public register, quantity of finished mergers, number of participating companies and the country under whose legal system the participating companies operate, the position of Czech companies, ownership structure of participating companies, their legal form, reasons for realization of mergers, exchange ratio, decisive day assessment in relation with the balance sheet date and processing time of a cross-border merger.
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Applying of marketing tools in the ČSOB
Skalová, Jana ; Vokáčová, Lucie (advisor) ; Kala, Václav (referee)
The Bachelor thesis deals with marketing tools of Czechoslovak Commercial Bank (ČSOB) in comparison with other brands of the organization - Poštovní spořitelna and Era. The thesis tackles event marketing in greater detail as a communication tool with yet increasing importance for reaching new clients and building customer relations. People are nowadays searching for emotions and experience which is precisely what event marketing offers. The way of use of this marketing tool by ČSOB brands is described in this thesis.
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The comparative analysis of mergers realized in the Czech Republic in 2015
Liška, Tomáš ; Skálová, Jana (advisor) ; Pěsna, Lukáš (referee)
The diploma thesis deals with mergers. The main target of this thesis is to carry out the analysis of mergers undertaken during year 2015 in the Czech Republic. The introductory part of the thesis describes the basic theoretical aspects of mergers, including statutory regulation, forms of mergers and motivates to the use of mergers. The big attention is dedicated to the debt push-down. Debt push-down enables the operating income and the interest expense on the acquisition loan to meet at the level of one entity and meet conditions for the tax deductibility of the interests. The main core of the thesis is the analysis of mergers undertaken during year 2015 in the Czech Republic. The last part of the thesis compares the mergers realized in the Czech Republic during the period from 2010-2015.
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VAT frauds
Kohoutová, Tereza ; Skálová, Jana (advisor) ; Říhová, Lucie (referee)
The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.
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cross-border mergers
Janušová, Vlasta ; Skálová, Jana (advisor) ; Dolanská, Darina (referee)
The aim of the cross-border mergers thesis is to analyze cross-border mergers involving companies from the Czech Republic in years 2008-2015. First part is theoretical and is dedicated to legal, accounting and taxation regultion of cross-border mergers in the Czech Republic. Second part is devoted to the analysis of cross-border mergers in years 2008-2015, in more details to years 2014 and 2015. At the end, there is a practical example of Czech -Slovak merger.
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Enterprise transfer of individual entrepreneurs to a limited liability company
Michálková, Alena ; Skálová, Jana (advisor)
This master thesis deals with the enterprise transfer of business individuals (individual entrepreneurs) to a limited liability company. Attention is focused mainly on the the legal accuracy of individual terms of this issue, accounting and tax context and comparison of the transfer options. The aim of this work is to analyze the whole process of the enterprise transfer of an individual entrepreneur to a limited liability company in two levels, since the work analyzes in detail the different aspects of two of the three transfer methods - the sale of the enterprise and the contribution of the enterprise. In order to compare both options carefully, it was necessary to study the legal, accounting and tax circumstances of both. At the very beginning of the work there are also stated the basic concepts that are linked to the topic and that will appear very often later. There is also a comparison of both legal forms and consideration of the reasons that may lead the entrepreneurs to the enterprise transfer. The final chapter reflects the practical context, the contribution of the enterprise, since it analyzes the transfer agreements in the reporting period 2012 - 2016.
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The influence of accounting profession on development of accounting in the Czech Republic
Polachová, Kateřina ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.
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