National Repository of Grey Literature 169 records found  beginprevious41 - 50nextend  jump to record: Search took 0.00 seconds. 
Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Kozlová, Adéla ; Bartušek, Oldřich (referee) ; Pěta, Jan (advisor)
The master's thesis deals with the preparation of consolidated financial statements according to the Czech legislation and the Polish legislation and shows their differences. The first part deals with the theoretical background of the preparation of financial statements and their preparation conditions. The second part shows the practical part, where model examples of all consolidation methods under the Czech legislation and then under the Polish legislation are calculated. In the last part the comparison and analysis of the results by means of financial analysis is made.
Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Kvasová, Daniela ; Tumpach, Miloš (referee) ; Pěta, Jan (advisor)
This master’s thesis deals with the methodology of a consolidated financial statement’s composition, according to Czech and German legislation. The thesis contains particular steps of the consolidation methods’ composition, that were used depending on the changes in the ownership interest of the parent company. The effects of the consolidation according to different consolidation methods are analyzed from the economic, tax and wage standpoints.
Receivables Management in Corporation
Kotlánová, Veronika ; Sukup, Ondřej (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the issue of receivables from business relations in a selected business corporation. Specifies existing methods of receivables management and in connection with the financial and other specific analyses proposes new or modified procedures which should contribute to streamline the system and eliminate risks associated with receivables.
Receivables Management in Corporation
Pauříková, Denisa ; Karas, Michal (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with the issue of receivables management in a selected company. The bachelor thesis is divided into three parts. The theoretical part deals with the characteristics of basic terms. In the analytical part is analyzed a particular company and its issue of receivables management. In the last part of the thesis are presented proposals for better management of receivables.
Variants of Financing of Fixed Assets Acquisition
Tomaštík, Filip ; Kašpárek, Jan (referee) ; Pěta, Jan (advisor)
This bachelor thesis is focused on the importance of pucrchasing long term assets and financing approachs for concrete production enerprise. After comparing accesible possibilities of financing, the best approach is chosen. It describes how to increase the effectivnes of purchasing long term assets.
Internal Accounting Directives for Corporations
Horová, Kateřina ; Doudová, Gabriela (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal directives of the anonymous company. The first part deals with theoretical basis of internal directives and fixed assets. In the second part author describes the company, is performing a financial analysis and evaluation of the current state of internal corporate guidelines. In the third and last part a comprehensive draft of the internal directive focused on fixed assets is created.
Internal Accounting Directives for Corporations
Malovaná, Hana ; Bednářová, Markéta (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of an internal company directive in the field of wage regulations in the transport company Drivers Trans, s. r. o. In the first part, the theoretical background of the internal company directive, employment relationship, wages, its forms and accounting are defined. The second part is an analysis of the company, where the author describes its operation, and especially the ways of rewarding employees. In the third and last part is a proposal for a new internal company directive on the topic - internal wage regulations.
Tax Optimization by means of a Flat Tax for Sole Proprietors
Matluchová, Laura ; Pěta, Jan (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis is focused on minimizing the tax burden by means of a flat tax for sole proprietor at a specified income range in 2022. In the proposals of the thesis, 3 model examples are created to compare the advantages and disadvantages of applying a flat tax with the estimated tax liability of the taxpayer.
Evaluation of the Financial Situation of a Company and Proposals for its Improvement
Gibiecová, Michaela ; Pěta, Jan (referee) ; Žižlavský, Ondřej (advisor)
This bachelor thesis focuses on the evaluation of the financial situation of Vizard s.r.o. for the period 2015-2020. The first chapter describes the theoretical aspects necessary to understand the issue. Thus, specific methods are selected and used in the second chapter to perform the actual financial analysis. This is followed by the third chapter, which deals mainly with the solution of the company's shortcomings identified by the analysis and proposes steps to improve the financial situation.
The Acquisition of The Property Tax Base in Different Ways
Drahotušská, Vendula ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis aims on different ways of a long-term asset acquisition – a new car. It examines the way asset acquisition influences a tax base and compares advantageousness of acquisition with own financing resources, loan and lease purchase; and it manages to find such option of financing that would be most advantageous in tax aspects.

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