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Payroll accounting
Peroutková, Markéta ; Polák, Martin (advisor)
The main aim of this thesis is to explain what include payroll accounting. At the beginning of the thesis are mentioned facts of the payroll, furthermore there are kinds of working relationships. The following part is a pivotal area of the thesis, which is dedicated to salaries. There are the components of wages, kinds of wages and also mentioned facts from the health and social insurance. The last theoretical part is devoted to IAS 19.Practical part includes computations of wages in different situations.
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Creative accounting with impact on income tax
Kudláčková, Pavla ; Polák, Martin (advisor)
In this thesis I will try to clarify the concept of "creative accounting". I will engage in describing individual techniques that could lead to a wrong statement. Then, I will continue to identify more specific processes that affect the overall management. In conclusion, I work on reasons that lead to practices of creating accounting and also its consequences.
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The relation between the tax of base and the income
Maráková, Eliška ; Polák, Martin (advisor)
Bachelor's thesis deals with the relation of the base of tax and the income in the Czech Republic, and in particular for legal persons. The determination of the financial result is explained, and its subsequent adjustment on the basis of assessment, as well as the determination of the tax obligations and the payment of tax. At the conclusion of the work is the entire process of adjustment to the result of correction on the basis of the tax shown on the example of a fictitious company.
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Receivables
Bastlová, Soňa ; Polák, Martin (advisor)
The first part of this thesis deals with the way of recording in accountancy, valuation and categorization of receivables. The second part focuses on the way of accounting recording of exchange differences and the capitalization of liability to creditors. The third part provides a legal, accounting and tax view of the most frequently used securing of receivables. The objective of the fourth part is to analyse the impact on creation of bad debt allowance and write-offs of receivables to the tax base and their accounting. The final section provides us with an insight into valuation of receivables in terms of IFRS. Each chapter consists of a theoretical and a practical part. The practical part includes schematic examples.
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Tax aspects of banking activities
Doležel, Tomáš ; Dvořák, Petr (advisor) ; Polák, Michal (referee)
This thessis is focused on the problems of taxation of banking activities in the wider context. In the first chapter, there is dedicated space to selected provisions of the Law on Income Tax, including tax analysis of derivates. The next chapter contains analysis banking activities from the perspective of Law on Value Added Tax. In the last part of this thesis there is analyzed in detail the newly prepared bank tax. The goal is to acquaint readers with the most important provisions of selected tax laws and bring them application to specific examples.
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Illegal dumping sites of hazardous waste.
POLÁK, Miroslav
This thesis deals with the issue of illegal dumping of hazardous substances and waste in the Czech Republic. It is mainly focused on a possible emergency incident and the subsequent management of an emergency situation. The objective of the thesis is specification of these dumping sites, a concept of the methodical procedure for the components involved in emergency management, and also to identify possibilities of hazardous substances and waste disposal, or to find other alternatives. To evaluate possibilities of illegal dumping sites detection by state administration bodies. To meet these objectives it was necessary to study available resources, including legislation. And then to carry out a detailed analysis of illegal dumping sites of hazardous substances and waste detected in the past, with respect to the type and quantity of substances deposited. The analysis also comprised participation of the components involved in the case of an emergency and the procedure of emergency management after the case discovery by the authorities. The intention is to provide enough information for a safe emergency management in the event of further revelations of illegal dumping sites of hazardous substances and waste. The outcomes of this thesis may be used in training of the components involved and as a basis for model activities of the Integrated Rescue System components. The thesis was elaborated on the basis of a research and case studies with experts involved in comprehensive handling of the issue. The outcome of the thesis is a proposal of a methodological procedure for components intervening in an emergency incident, possibilities of illegal dumping sites detection and findings in the field of hazardous substances and waste disposal. Restriction of the impact of these emergency incidents consists in prevention of other illegal dumping sites occurrence. It is necessary to monitor dangerous substances and waste movement, to pursue inspection activities through authorized bodies and to update certain laws, such as the law on insolvency.
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Nd:YAG pulsed laser cutting of metals
Chmelíčková, Hana ; Polák, Marek
Pulsed Nd:YAG laser KLS 246-102 with average power 150W was developed for cutting, drilling and welding of metal and non-metal materials with thickness up to 2 mm. We chose an usually used kind of metal, steel (class 11) to test the optimal cutting conditions on various thickness from 0.1 to 1 mm.
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