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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Deferred Tax
 Kartáková, Romana ; Hajdíková, Taťána (advisor) ; Kubíčková, Miroslava (referee)
This thesis deals with the issue of deferred tax which is an important accounting area because it affects the amount of disposable profit. The theoretical part describes the income tax and explains the difference between current and deferred tax. It specifies the accounting legislation of the Czech Republic and International Financial Reporting Standards which relate to deferred tax. It analyzes the center and meaning of deferred tax, describes titles that lead to its creation. It explains the process of calculation, accounting and reporting of deferred tax. The practical part deals with titles leading to deferred tax, calculation, accounting and reporting of deferred tax in the given company. It refers to the effect on profit and profitability of the given company which is part of the analysis of deferred tax of the last three accounting periods.
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Organization Analysis of Tourism in the South Bohemian Region
 Kartáková, Romana ; Musil, Martin (advisor) ; Jaderná, Eva (referee)
The goal of this submitted thesis is the analysis and evaluation of tourism organizations and management in the South Bohemian Region. This work is structured into five basic parts. The first part describes the conception of destination management and its specifics. Then theoretical predispositions of tourism organizations (legal forms, ways of financing) are described. Basic characteristics of tourism in this region and the strategy of tourism's development in the South Bohemian Region is determined in the third part. The fourth part researches the organizations of tourism in the defined area. The evaluation of destination management and tourism organization is implemented in the last part.
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