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Accounting Optimalization in the Selected Firm
Smejkalová, Dana ; Hudečková, Martina (referee) ; Hanušová, Helena (advisor)
Thesis is focusing on the possible personal costs and is acquainting with their accounting and tax issues. It is analyzing the tax part of costs and their interception in accounting system. First part of the thesis is focused on compact overview of legal definition of accounting in Czech Republic and its principles and purposes for business activities. Further is describing a system of remuneration via wages, salaries and employee’s amenities and is explaining the group of accounts 52 – Personal costs issues in the connection with their tax aspects. The objective of diploma thesis is also defining mission allowances with relating valide.
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Accounting Optimalization in the Selected Firm
Smejkalová, Dana ; Hudečková, Martina (referee) ; Hanušová, Helena (advisor)
Thesis is focusing on the possible personal costs and is acquainting with their accounting and tax issues. It is analyzing the tax part of costs and their interception in accounting system. First part of the thesis is focused on compact overview of legal definition of accounting in Czech Republic and its principles and purposes for business activities. Further is describing a system of remuneration via wages, salaries and employee’s amenities and is explaining the group of accounts 52 – Personal costs issues in the connection with their tax aspects. The objective of diploma thesis is also defining mission allowances with relating valide.
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Proměny stravování a nábytku v obytném prostoru
Smejkalová, Dana
Name of student: Dana Smejkalová Name of thesis: Changes in eating and furniture in the living space Abstract This bachelor thesis focuses on the development of residential areas and furniture urban and rural buildings from Modern Age to the present. The first part of this thesis shows the changes in the housing area, focusing on the kitchen area as under the influence of various styles Modern Age, under the influence of unfortunate events of the 20th century, world wars and totalitarian regime. The second part of the thesis deals with development of furniture, focusing on kitchen furniture and furniture intended for food in forementioned periods of history to the present. The third part of thesis deals with trends in today's modern kitchens. Key words: black kitchen, smoke parlor, parlor, kitchen, Modern Age, firebox, cooking
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Spanish Direct Investment in the Czech Republic
ŠMEJKALOVÁ, Dana
The object of this thesis is to analyse Spanish direct investment in the Czech Republic. The first part is focused to foreign direct investment in general, defindes them, describes the progress of their inflow to the Czech Republic and determines the basic kinds. The guts of the thesis include an analysis of Spanish direct investment in the Czech Republic with regard to their territorial and sector orientation, evaluation of the Czech market by Spanish investors and the explotation of capital incentives by Spanish companies.
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