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Statutory Body´s Remuneration and its Optimalization
Tkadlec, Lukáš ; Janírek, Martin Stanislav (referee) ; Kopřiva, Jan (advisor)
The Bachelor thesis “Statutory Body’s Remuneration and its Optimalization” discusses the remuneration of statutory bodies and defines possibilities of their remuneration. The thesis describes the term of the statutory body and the legislation concept of statutory bodies. It also examines the theoretical possibilities of remuneration and their tax burden. Next the thesis describes the relation of individual revenues to the statutory social and health insurance. The thesis also includes a part dealing with suggestion for improvement of statutory body’s remuneration so that associated costs are minimized in practical examples.
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The Comparison of Different Forms of Bussines from Tax Revenue's Perspective
Konopková, Jiřina ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
My project concerns the comparison of different forms of business from tax revenue’s perspective. At the begining I explain basic terms concern practical part, witch are companies, commercial activity and tasex, mainly taxes from income legal entities and individuals. In practical part I regulate three diferent highness of income in view of public company, limited company and self-employed. At the end I evaluace general situation and find out, witch kind of business is in my opinion the most appropriate
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Analysis of project OHK Brno for business subject in region
Majer, Petr ; MBA, Libor Kejda, (referee) ; Mandelík, Petr (advisor)
This thesis seeks to analyze the impact of a range of projects of Chamber of Commerce Brno on the entrepreneurs from the respective region. The thesis describes the structure and the overall operation of the Chamber of Commerce Brno as well as its several projects. In order to evaluate, there are three marketing researches that need to be taken into a consideration. Those marketing researches had been realised during the period of 2005 – 2007. Baring the results risen from the abovementioned marketing researchs in mind, the created situation has been assessed, and based on the personal experience the recommendations dedicated to the management have been created.
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Overview of information resources on biomass combustion
Komárek, Martin ; Bělohradský, Petr (referee) ; Hájek, Jiří (advisor)
The Bachalor's work is concerned to the mapping of the information resources in the area of biomass combustion. The main aim and theme on wich is the work mainly focused on, is to introduce basic, as well as related information sources, which from is possible obtain useful and valuable datas for any further manipultion together with research of biomass combustion and scene field of energetics, as the integral part. Significant attention in each chapter si aslo put on the gathering practice - oriented and applied informations.
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Description of drilling machines
Legutký, Lukáš ; Blecha, Radim (referee) ; Blecha, Petr (advisor)
This work focuses on description of drilling (boring) machines. The main thing is to describe machines and their construction along with new possibilities of modern age. Companies that have a strong position on market will be presented and a calculation of a spindle will be interpreted. This thesis is consisted of four parts, beginning with the machines description, through the presentation of companies, to the characteristic of spindle and illustration its calculation. At the end there is a total summary.
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Description of grinding machines
Macků, Martin ; Opl, Miroslav (referee) ; Blecha, Petr (advisor)
This bachelor´s thesis deals with the description of grinding machines. The goal of this paper is to describe the evolution of the grinding machines as well as the contemporary grinding machines. Further this paper analyses the construction of the machines and points at the possibilities of thein future improvement. This paper also lists the companies that produce the grinding machines and attempts to identify the main differences among thein products. The paper is finalized with the summary.
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Description of CNC lathe machines
Martínek, Lukáš ; Matějka, Petr (referee) ; Blecha, Petr (advisor)
My work is focused on description of CNC lathe machines. The aim is to describe CNC, its evolution, analyze the construction of the machine and show possibilities of development in the future. Furthermore to mention companies that produce this kind of machines and try to define main differences among machines. This work is divided into four main parts. The first one is the evolution, second is description of CNC machine and companies engaged in their production. At the end is evaluation of whole work.
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Agreements beyond employment
HRUŠKOVÁ, Hana
The goal of this thesis was to discover the size of using contracts for work and contracts for services outside main job contract. Contracts for work, which is considered as a second, but only half-time, job when employee can work up half of the work hours i.e. up to 20 hours per week. Contracts for services is mostly closed for a short term work. in this thesis I chose a 15 companies in Benešov to find out which contracts these companies uses more. If it's contract for work or contracts for servises.
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Comparison of rules for the creation of tax bases in selected countries
Klusáčková, Hana ; Frýzek, Libor (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with the corporate tax, specifically with the comparison of the rules for the creation of the tax base in the Czech Republic, Slovak Republic, Cyprus and the Netherlands. The target of the thesis is to find out major differences in the structure of the corporate tax base, to assess the profitability of the systems for foreign investors and to formulate the recommendations for the Czech Republic. The thesis describes the legislative regulations of the corporate taxes in particular countries. The comparative analysis and the summary of the results formulated in the final part of the thesis. Furthermore, statutory and effective tax rates are being compared, as well as the share of revenues from corporate tax on gross domestic product and on total tax revenues.
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Analysis of influences of tax and European subsidies on GDP and unemployment in the Czech Republic
Křížková, Michaela ; Pavelka, Tomáš (advisor) ; Nečadová, Marta (referee)
The aim of this thesis is to analyze what was the influence of corporate tax rate and total paid amount on corporate income tax on GDP and unemployment in the Czech Republic. The essay also describes the impact of European subsidies given to Czech corporates as primary receivers on GDP and unemployment in the Czech Republic. A comparison of these two macroeconomic factors is provided. Conclusions show that there are some impacts which are not supposed to be transferred to a concrete comparable numbers. The thesis provides detailed overview of main impact of derivation of European subsidies given to Czech companies as primary receivers and changing corporate income tax on GDP and unemployment. The comparison of above influences is provided both on theoretical basis and the real one in the period of 1993-2013 for the Czech Republic. Conclusions and author's ideas are supported by professional publications. The thesis provides information on how the problematic is width and deep within these impacts. Any reader can create his/her own opinion on the problematic based on provided information and data.
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