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Tax and Related Effects of Business of Czech Entities in Austria
Vařílková, Simona ; Antošová, Lucie (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the tax effects on Czech entities carrying out economic activities in Austria. The theoretical part of thesis focuses on the definition of basic concepts of tax issues, description of the tax system in the selcted country. Furthermore, the theoretical part covers the principles of the double taxation treaty between the Czech Republic and Austria. The practical part is dedicted to model examples of Czech entities doing business or working in Austria.
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Využití ukazatele EVA při hodnocení výkonnosti společnosti MND a.s.
Antošová, Lucie
The aim of this thesis is to propose measures to improve performance of the company MND a.s. based on the evaluation of the performance of the examined company and comparison with the comparable companies. The literature review deals with the basic aspects related to enterprise performance evaluation. In practical part is theoretical knowledge applied to the specific company MND a.s. and to its competitors. First is evaluated financial situation of the companies. Subsequently, are calculated economic values added by using the transformation of accounting data on net operating assets, net operating profit after taxes and are calculated weighted average cost of capital. At the end is MND a.s. compared with entire branch by system INFA.
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Využití ukazatele EVA při hodnocení výkonnosti společnosti MND a.s.
Antošová, Lucie
The aim of this thesis is to propose measures to improve performance of the company MND a.s. based on the evaluation of the performance of the examined company and comparison with the comparable companies. The literature review deals with the basic aspects related to enterprise performance evaluation. In practical part is theoretical knowledge applied to the specific company MND a.s. and to its competitors. First is evaluated financial situation of the companies. Subsequently, are calculated economic values added by using the transformation of accounting data on net operating assets, net operating profit after taxes and are calculated weighted average cost of capital. At the end is MND a.s. compared with entire branch by system INFA.
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