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Methods of transfer pricing by multinational enterprises in terms of tax administration
BÖHMOVÁ, Dana
The aim of the thesis is the analysis and evaluation of the application of transfer (transfer) the prices used in transactions of multinational enterprises in terms of tax administration. Generally describe the basic principles of the United people, the principle of the arm, the methods of the determination of the transfer pricing and documentation for transfer prices in accordance with the international rules and standards laid down by the Organization for economic cooperation and development, in accordance with the laws and guidelines of the Czech Republic. Furthermore, this thesis seeks to clarify the specific case studies, which are based on the practice of financial management, and the case-law, the effects of the determination of the transfer pricing methods, comparison of their advantages and disadvantages in establishing transfer prices in the Czech Republic. At the conclusion of the thesis summed up the results and recommend the adoption of more appropriate legislation in each of the areas of transfer pricing in the Czech Republic.
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Firm Evaluation - Drůbežářský závod Klatovy, a. s.
Böhmová, Dana ; Scholleová, Hana (advisor) ; Mackenzie, Iveta (referee)
The thesis is evaluating Drůbežářský závod Klatovy, a. s. This firm is the second biggest poultry producer in the Czech Republic. Goal of this thesis is to set up price of this firm as of 30th April 2012. To be as conclusive as possible, the evaluation itself is made by two independent methods. The final price is synthesis of both. Concretely speaking, DCF entity method and method of accounting value are used. In the frame of these methods the value for both owners and creditors will be calculated. The incentive for valuation is a possible future sell of the firm to an unknown investor. The thesis is divided into subchapters of Profile of the Firm, Strategical Analysis, Financial Analysis, Value Drivers, Financial Plan and Firm Evaluation.
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Quality assessment of products - Environmentally Friendly Products
Böhmová, Dana ; Plášková, Alena (advisor) ; Hykš, Ondřej (referee)
In my thesis I would like to show how to reduce negative impact on the environment that is caused by for example corporations. I insist on the system of ecolabelling in the Czech Republic. But I also pay attention to others voluntary instruments of environmental policy (to concrete the situation I will mention the most important legal standards about environmental legislation, that enable at least a bit of protection of the environment). The basic quiestion and goal of my thesis is to find out, in which aspects the "common" products has changed their character, what is their development that we could call them these days "environmentally friendly" products, where is their "friendship". Other important thing is to tell which groups of products I will judge: paper, environmentaly friendly cars, detergents.
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