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	Comparison of Taxation of Corporate Body in the Czech Republic and Ireland Dubnová, Tereza ; Podaná, Michaela (referee) ; Lajtkepová, Eva (advisor) This Master‘s thesis deals with legal person taxation, namely public limited company. The work is divided into three parts in which the theory of taxes as such is summarised, with emphasis put on corporation tax, and this knowledge is further applied to Czech public limited company. The tax system and corporation tax in Ireland is compared to the one in Czech Republic, and tax liability is assessed, with suggestions for future following from that. Detailed record
	Účetní výkaznictví komerčních pojišťoven z pohledu české legislativy a mezinárodních standardů účetního výkaznictví Podaná, Michaela Diploma thesis deals with comparison of the financial reporting of commercial insurance companies according to Czech accounting legislation and International financial reporting standards. The first part focuses on the harmonization process in accounting, definition of the specifics and requirements on the financial state-ments of commercial insurance companies prepared in accordance with both sys-tems of reporting. Another part is devoted to the field of financial investments and technical reserves, their classification, measurement and accounting. The following chapter includes summary of the differences between both systems. Theoretical finding are applied on the illustrative example through which are analysed the impacts of different recording and measurement of the financial investments and technical reserves on the main components of the financial reporting. Detailed record
	Comparison of Taxation of Corporate Body in the Czech Republic and Ireland Dubnová, Tereza ; Podaná, Michaela (referee) ; Lajtkepová, Eva (advisor) This Master‘s thesis deals with legal person taxation, namely public limited company. The work is divided into three parts in which the theory of taxes as such is summarised, with emphasis put on corporation tax, and this knowledge is further applied to Czech public limited company. The tax system and corporation tax in Ireland is compared to the one in Czech Republic, and tax liability is assessed, with suggestions for future following from that. Detailed record
	Účetní výkaznictví komerčních pojišťoven z pohledu české legislativy a mezinárodních standardů účetního výkaznictví Podaná, Michaela Diploma thesis deals with comparison of the financial reporting of commercial insurance companies according to Czech accounting legislation and International financial reporting standards. The first part focuses on the harmonization process in accounting, definition of the specifics and requirements on the financial state-ments of commercial insurance companies prepared in accordance with both sys-tems of reporting. Another part is devoted to the field of financial investments and technical reserves, their classification, measurement and accounting. The following chapter includes summary of the differences between both systems. Theoretical finding are applied on the illustrative example through which are analysed the impacts of different recording and measurement of the financial investments and technical reserves on the main components of the financial reporting. Detailed record
	Karuselové podvody u daně z přidané hodnoty Podaná, Michaela Detailed record

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