National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Technical Improvement and Repairs in the Case Law
Tomaníková, Markéta ; Pelák, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the boundary between technical improvement and repairs of fixed assets. This work aims to describe and evaluate the selected decisions of the Supreme Administrative Court, primarily in the area of technical improvements and repairs and on the basis of these decisions determine the principles and parameters that should be determinig for taxpayers when they are assessing the technical improvements and repair on fixed assets. The first part is theoretically focused on legislation of technical improvements and repairs. In the following part are described and evaluated selected decisions of the Supreme Administrative Court, on which are subsequently drawn rules and parameters for assessing the boundaries between technical improvement and repair.
Payroll Accounting
Tomaníková, Markéta ; Nováková, Lenka (advisor) ; Černý, Václav (referee)
The bachelor thesis deals with a payroll accounting and its main goal is to get the most important elements of the payroll accounting in a chronological sequence of the work of accountants and to notice the legislative changes in the year 2012. The most important changes relate to the labour code which is described in the first chapter. A mechanism of a wage and payments for an insurance and income tax follows in the second chapter. At the end of the thesis is a practical example of the fictitious company which shows how a type of a contract of an employment can influence a calculating of a net wage.

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2 Tomaníková, Martina
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