|
|
Daňová a účetní specifika ve stavebnictví
Šťastná, Petra
This diploma thesis deals with the tax and accounting specifics in construction industry. The work is divided into theoretical part and own work. The theoretical part is divided into tax and accounting. The tax part is mainly devoted to changes that occurred on 1 January 2012 when the reverse charge was introduced in the construction industry and illegal activity was enacted and accounting part analyzes specific items of balance sheet. The aim of the work is partially contained in the chapter "Vlastní práce" where is evaluated the impact of the reverse charge procedure on the cash flow of the recipient and the provider by classification of products CZ-CPA 41-43. It is also described the impact on the real company and the state budget. There is also evaluated the impact of employ the employee in employment and in the so-called "švarcsystém". In conclusion the theoretical and practical knowledge to lead to expressed the objectives of work which was to introduce measures that will lead to the elimination of the negative effects of the reverse charge and proposals that could lead to tax savings.
|
|
|
Cyber security and legislation of the Czech Republic
Kratochvíl, David ; Doucek, Petr (advisor) ; Veber, Jaromír (referee)
Contemporary society is increasingly influenced by computers and internet environment and it meets with issues related to cybercrime. There are already a number of laws, whether at EU or national governments, which are trying to reduce or prevent risks associated with hackers, cyber terrorism or any other illegal activities in cyberspace. Thesis "Cyber security and legislation of the Czech Republic", is divided into two main parts. In the first theoretical part, the reader apprise with cybercrime in general. You can read about methods of investigation, types of illegal activities and how to prevent such practices. The second part consists of an analysis of the current legislation of the Czech Republic, EU and Legislative intent of the law on cyber security. I will describe the bill, analyze and appraise its benefits to society. In conclusion of this thesis, I will summarize the achievement of results and objectives of the work.
|
|
|
Money laundering
Kratochvílová, Eliška ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
Money laundering is the process which involves transforming illegal financial resources into legal money. Laundered money is a product of illegal activity and that is the reason why it is considered a criminal act. At the beginning of this thesis will be introduced the history of money laundering, described its characteristics and phases and the most important laws surrounding these issues. The practical part will be focused on the program of action taken to prevent money laundering in a well known Czech bank, which will remain anonymous in order to ensure its protection. At the end of this work the employees' knowledge of this program will be evaluated through an anonymous questionnaire which will be given to the bank employees.
|
|
|
Methods of money laundering
Šatanová, Martina ; Zetek, Pavel (advisor)
Bachelor thesis deals with methods of money laundering, comparing their advantages and disadvantages. It contains descibtion of real cases, as aplication of this methods in practice. Furthermore , in this work is depictured activity of Institute for works of religion, which is suspected of money laundering. One chapter is dealing with situation in Czech republic.
|
guest ::
