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Taxation and grant of agricultural company - influence accounting methodist and relation to income from operations
NAVRÁTILOVÁ, Jana
This bachelor thesis deals with tax and grant issues concerning a subject being in business in the agricultural sector. The objective is to elaborate more precisely these issues with regard to the impact on accounting and with a resultant relation to the final net income. Theoretical base of the application in the agricultural enterprise Jari Agro, Ltd. is mentioned in the practical part of this bachelor thesis. Grants are crucial for present agricultural entrepreneurs. I described the influence of these grants (drawn by enterprises) on the final net income. I also noted the impact of taxes on the final net income. All data needed for the compilation of this thesis were found out from the basic company statements {--} balance sheet and profit & loss statement for the years 2005 - 2007, from the literature and from the Internet.
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Structural Funds utilization for development of microregion Nepomucko
HOVORKOVÁ, Lucie
This work analyses the possibility of using financial resources from European Union´s funds for benefit of tourism development in the microregion Nepomucko. As a part of this thesis I would like to find out what is the potential of this region in connection with tourism. Nepomucko is an interesting microregion in the western Bohemia which offer its nature and historical beauty. It´s able to attract visitors. This microregion has very good potential for development of rural tourism and therefore was created the design for the farm-house. That is why was one country estate renovated and used them in tourist trade. Each factor is analyzed in separate part, attention is also paid to financial resource, which is a important subject in the process. The aim of the study analysing finance and prosperity of this device and seems very optimistic. It evaluates, according to receipts and expenditures that this sort of tourism may be used for the development of tourism in this area. In Nepomucko there are posibilities for the future to target as facilities with hight quality, looking for a new segment of demand and using financial resources from European Union´s funds. Chances of the applicants in the West Bohemian region are suitable, they correspond with the resources of the ROP of the NUTS II SW. Regional policy of the European Union is a indispensable foundation of the development the tourist trade. Not only private subjects but also regions take advantage of using financial resources from European Union´s funds, because the winner takes it all.
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Regional development and protection ensembles of rural architecture in villages of the district of Domažlice and Klatovy
COZLOVÁ, Karolína
The diploma´s purport is to verify the care of historical monuments results and citizen´s, local government´s and administration´s position. Diploma feeds the view of the grant´s programms, which available in rural areas are. Further the care of historical monuments in Czech Republic is described. Diploma is sight on villages Hradešice, Kanice, Klenčí, Ostřetice, Pocinovice, Poleň, Stráž, Trhanov and Velké Hydčice.
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Utilization of programs supporting small a medium - sized enterprises in South Bohemia and its effectivity
FÁRA, Pavel
This study is focused on utilization of programs supporting small a medium-sized enterprises in South Bohemia and its effectivity. This study summarizes those programs. It features European Unions Structural funds but consists national and regional supports as well. It is followed by description of South Bohemia. Ministry of Industry and Trade programs utilization was evaluated questionary research. Addressed enterpreneurs answered question regarding grants utilisation. After that, personal conversations were used for further research. It is obvious, that utilisation of Support and Innovation programs is not used enough. Especially, enterprise awareness in insufficient. To improve that situation, it is necessary to increase awareness of enterprises and develope number of enterprises familiar with Support and Innovation programs. And it is important to build up help from offices and institutions that are responsible of this agenda. It is obvious and positive, that the situation evolves and percentage excercised grants rises.
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State budget grants to municipalities in Czech Republic
ZDYCHYNCOVÁ, Barbora
In my thesis I focused on defining the financial flow of the state budget towards the budget of municipalities, classified the variety of state subsidies, and characterized the reasons for providing of such subsidies. Further I focused on defining the conditions for receiving the state subsidies by the municipalities and the conditions of their utilization. For my work I came out from theoretically gained knowledge. My thesis brings economic analyze on the impact of the provision of state subsidy within the Czech Republic. Further I compare the system development and the development of the amount of subsidies and their portion.
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Modification of subsidy policy and its impact on financial health of agricultural companies
KUNDRÁTOVÁ, Jana
This thesis focused on examination of influence of changes structure and volume of grants on financial situation of selected farming companies. In the first part, the history of SZP, legal form of EU and CR and first of all the survey of grants which were possible to obtain in years 2004 {--} 2006 and after a year 2007 is stated. The second part of the thesis is attends to evaluation of financial situation of selected farming companies, which are dividend into 2 groups according to area where they are farming (region of LFA, marginal area). Resalts of analyse are stated in this part. Changes which occured in endowment policy in new plan period 2007 {--} 2013 are stated in this part too.
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Accounting and foundation funding in particular conditions of "Dady and mum fundation"
Jošt, Marek ; Takáčová, Hana (advisor)
Accounting and foundation funding in particular conditions of "Dad and mum foundation" is the topic of this work. This foundation has been founded 13 years ago, deals with substitute family care and supports foster families. It helps children grow in complete families. The work deals with foundations funding in the Czech Republic and consists of 2 parts. First part focuses on the law of these non-profit organisations and also on how their accounting differs from the other business entities. Part 2 is practical, includes financial analysis and evaluates the overall financial situation. The analysis is based on financial statements from years 2006 - 2008.
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Grants and their inclusion in accounting records kept by business entities
Řihánková, Markéta ; Procházka, David (advisor)
The bachelor thesis investigates issues related to grants and their inclusion in accounting records kept by business entities. The first part of the thesis is concerned with defining terms used when referring to grants. The second part is devoted to inclusion of grants in accounting records in accordance with the legislation of the Czech Republic and International Accounting Standards. The final part describes the step-by-step procedure ranging from acquiring information about grant programs offered to withdrawing grant funds, as well as how the processes are covered in accounting records.
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