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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Corporate Income Tax in Accounting
 Šámalová, Marie ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to describe in detail the issue of accounting treatment for income tax of legal persons in accordance with current accounting and tax legislation. For a comprehensive understanding of the theory display the corporate accounting is appropriate to first deal with the two systems separately and only then proceed to define the operating results, respectively. tax base as one of the bridges connecting the two systems. Transformation operating results for the income tax base is outside the corporate accounting. Information provided by accounting systems are the most important basis for the determination of the tax at the entity. An integral part of this thesis is a detailed description of the accounting operations, which may be an entity in relation to tax corporate income to meet during the accounting, respectively. period. For clarity, the final part includes practical examples of application of the tax accounting theory.
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Optimální velikost obce
 Šámalová, Marie ; Nitschová, Lucie (advisor)
Účelem mé bakalářské práce je popsat některé teoretické poznatky a doporučení týkající se optimální velikosti obce a zkonfrontovat je s realitou v třítisícovém městě Český Dub. Při hledání optimální velikosti obce z hlediska služeb, které poskytuje svým občanů, dospěli někteří evropští odborníci k velikosti 5000 obyvatel a více. Za povšimnutí proto jistě stojí fakt, že v České republice k 1.1.2003 bylo z celkového počtu obcí 99,6% menších než tato hranice.
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See also: similar author names
1 ŠAMALOVÁ, Miroslava
1 Šámalová, Magdaléna
1 Šámalová, Martina
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