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Taxes' optimalization of selected business subject in service' industry
SVOBODOVÁ, Zdeňka
The topic of my Diploma Theses is Taxes´ optimalization of selected business subject in services´ section. The objektive of this Diploma Theses is a evaluation of taxes and a choice of right taxes´ optimalization in selected business subject. In my Thesis, you can find survey of influence of income tax, general health Insurance and social securing on the company. You can find a legal possibilities of reduction of compulsory payments to state budget. The beginnig of my theses is intented on general and methodical questions of taxes´ optimalization and it´s infuence and profit in a company. You can find here also concrete procedures of taxes´ optimalization, the topic of my work takes about taxes in specific conditions of choosen company.
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Optimization of Taxation Self-employed Persons and Limited Liability Companies
Zigmundová, Karolína ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the analysis of taxation of personal and legal entities, namely self-employed persons and limited-liability companies. The intention of the bachelor thesis is to recommend to the selected real entrepreneur which of the forms of business will be more advantageous for him under certain conditions. The theoretical part defines the fundamentals of taxation of personal and legal entities. The practical part analyses, compares and evaluates the selected forms of business especially from the taxation standpoint, but also from other aspects.
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Proposal of innovation in the form of publication in a small business
Žáková, Alena ; Koráb, Vojtěch (referee) ; Bočková, Nina (advisor)
This bachelor thesis deals with the issue of innovation in companies with a specific application for the accounting company AF. The first part of the work is focused on the theoretical basis associated with the issue of innovation. In the analytical part, the company AF is characterized in terms of basic data and is subjected to strategic analyses PESTLE and SWOT. Part of the work is also a questionnaire survey, based on which was created own proposal for innovation in the form of an educational e-book for company AF. The innovation proposal was also validated using the Net Present Value calculation method.
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Income securing of professional athletes in Czech Republic
Černohorský, David ; Šíma, Jan (advisor) ; Ruda, Tomáš (referee)
Title: Income protection of professional athletes Objectives: The main aim of this bachelor thesis is to analyse current possibilities of income protection for professional athletes resulting from the laws valid in the Czech Republic, private law adjustments of selected sport organizations in the Czech Republic and in the offer of insurance commonly available on the Czech market. Methods: In the thesis is used a qualitative method of researchusing the technique of semi-structured in-depth interview with an expert in the field of financial consulting with a focus on professional athletes. Further, the analysis of secondary data offered by individual insurance companies and other entities offering life insurance and accident insurance on the Czech market is used. Results: The results of the thesis have shown that there are a number of options for professional athletes to protect their income. Given the lack of legislation, they have to relyon themselves to protect their income, but at the same time they are given the freedom to choose the legal form in which they operate and under which they pay income taxes. Of these, the most effective form appears to be the licensed trade. In the commercial market, athletes have the option to take out insurance to cover income-related risks. The insurance offered...
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The Business Plan for the Art Atelier
Genaeva, Evgeniya ; Bielik, Marian (referee) ; Luňáček, Jiří (advisor)
The bachelor thesis deals with proposal of a real business plan for starting up the art atelier. It is divided into three parts. Theoretical part defines the basic concepts that are necessary for the overall understanding of the topic. In the analytical part of the thesis a complex analysis of the current situation is performed. The last, proposed part, contains the business plan proposal and evaluation of implementation conditions.
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Business Plan for a Dance Studio
Šmahelová, Nina ; Čalkovská, Eva (referee) ; Zinecker, Marek (advisor)
The bachelor thesis deals with proposal of a business plan for starting up a dance studio. It is divided into three parts. The first, theoretical part, defines the basic concepts that are necessary for the overall understanding of the topic. The second, analytical part, describes the current state of the market. The proposed part contains the business plan proposal.
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Business Plan for a Café
Malinová, Michaela ; Presse, Michal (referee) ; Zinecker, Marek (advisor)
This bachelor thesis includes a proposal for the establishment of a business entity operating in the service area, namely cafe. The theoretical part summarizes the basic concepts and legal requirements for the implementation of the business plan. In the practical part, analyses, financial proposals and possible solutions, which can influence the development of the company, are developed.
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Comparison of social insurance of employees and the self-employed in Czech republic
Soukupová, Aneta ; Chvátalová, Iva (advisor) ; Kačírková, Eliška (referee)
The topic of the thesis is the comparison of social insurance of employees and self-employed in the Czech Republic. The thesis is divided into five chapters. The first chapter is about social security in general. The second one analyses the various types of insurance from the perspective of employees and from the perspective of the self-employed in the third part. The fourth chapter presents a comparison of the insurance for both subjects, and the fifth chapter summarizes the social security and proposes suggestions de lege ferenda. The aim of the thesis is to make a systematic comparison and evaluation of insurance systems for both subjects and to highlight the diversity and identity of both systems. The second aim is to propose changes in insurance legislation for each one or for both subjects, to equalize the conditions for both subjects. Changes are based on a previous comparison and on the differences, which were highlighted.
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Analysis of sickness insurance of self-employed persons in the Czech Republic
Pelcová, Aneta ; Lešetický, Ondřej (advisor) ; Kaczor, Pavel (referee)
Předmětem diplomové práce je analýza nemocenského pojištění se zaměřením na nemocenské pojištění osob samostatně výdělečně činných v České republice. Cílem práce je zhodnotit systém a to za pomoci komparace podmínek nemocenského pojištění pro osoby samostatně výdělečně činné s podmínkami systému pro zaměstnance. Porovnání z finančního hlediska je provedeno modelací dávek pomocí tří názorných situací dočasné pracovní neschopnosti a tří situací nástupu na peněžitou pomoc v mateřství. Hlavní metodou použitou k dosažení cíle je dotaz-níkové šetření, dále pak kvalitativní výzkum v cílové populaci osob samostatně výdělečně činných. Z výsledků práce vyplývá, že podmínky pro osoby samostatně výdělečně činné a zaměstnance jsou v mnoha ohledech velmi rozdílné. Dále práce ukazuje, že nezájem o nemocenské pojištění ze strany podnikatelů je způsoben především nízkou informovaností o podmínkách, které pojištění nabízí.
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The influence of free marketing communication tools on potential customers' behavior in field of swimming in small business
Dostálová, Sabina ; Honsová, Šárka (advisor) ; Šíma, Jan (referee)
This bachelor thesis deals with the influence of free marketing communication tools on potential customers` behavior in 3FIT Swim School. The most effective communication tools were presented using frequency based on the internal statistics containing the data of all potential customers interested in swim lessons and new customers who have ordered a swim lesson. Title: The influence of free marketing communication tools on potential customers` behavior in the swimming field of start up companies Objectives: The goal of this thesis is to evaluate the influence of free communication tools on customer`s behavior. We aim to analyze the number of requests expressing the potential customer`s interest in private swim lessons in 3FIT Swim School during the reporting period, always stressing out the free communication tools. Methods: The longitudinal retrospective study was set as a method. It deals with an empirical research in which the selected objective is being evaluated during a certain reporting period. The primary data of 3FIT Swim School were used for this thesis. Results: Based on the results of the study we consider each of the selected communication tools as a source of new customers. The highest number of requests was received directly on the pool deck, where business cards were given to the...
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