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Tax advantages of tax and accounting records
Mandátová, Nikola ; Kozlová, Taťána (advisor) ; Lešetický, Ondřej (referee)
In the theoretical part of my thesis, I characterized the tax and accounting records in order to indicate the basic differences between these forms of registration of transactions, I have also outlined the theoretical transition from tax records to the accounting and put near questions about association of individuals. The goal of my work was to determine the association of individuals AUTO to remain in tax records, to go voluntarily to the accounting records or to keep accounts as a legal person. Based on the outputs of the economic software POHODA I prepared, using graphs and tables, comparison of these options. Each form has certain advantages and disadvantages. My task consisted of determining the economic result and tax base for the various options and by comparing these results to decide which of these options will be, for a particular association of individuals and from a tax point of view, optimal.
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Evaluation of Personnel Activities in ISOTHERM, Ltd
Formanová, Petra ; Kozlová, Taťána (advisor) ; Bubnová, Květa (referee)
The aim of this bachelor's essay is the evaluation of personnel activities in the company ISOTHERM s.r.o. with orientation on changes in the reward system in the glass processing section. Suggestion for changes in the reward system together with other recommendations in the personnel activity area, concretely for example in the retirement area and the assessment of personnel are the main points of the essay.
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