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Tax Implications of Company Transformations
Šestáková, Denisa ; Foukalová, Lenka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.
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Tax Implications of Company Transformations
Roubíčková, Kristýna ; Ondráková, Zdeňka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the business combinations. The theoretical part is focused on individual types of business combinations and their legal, accounting and tax aspects. The analytical part contains practical examples of selected types of business combinations and their subsequent comparison. In the suggestion part, these specific business combinations are evaluated from a legal, accounting and especially tax point of view.
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Účetní a daňové aspekty rozdělení obchodních korporací
Trojanová, Petra
The diploma thesis deals with transformations of business corporations, namely with a separation. This transformation is analysed from a legal, accounting and tax view. Accounting and tax impacts of separation as well as problematic areas that might arise within realization of a separation are specified in the thesis. The attention is further paid to a separation of business corporations pursuant to international accounting standards. A comparison of Czech accounting legislation and international accounting standards in the area of separation of business corporations is carried out within the diploma thesis. Based on this comparison impacts in different presenting and assessing of newly existed items in equity and balance sum are determined. A part of the thesis is also an analysis of separation of business corporations performed in the year 2016 and a model example of a separation.
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Rozdělení společnosti s ručením omezeným odštěpením a jeho dopady na finanční situaci podniku
Bečičková, Dita
Bečičková D. Division of the limited liability company by spinning-off and its im-pact on the financial situation of the company. Brno: Mendel University, 2019. This diploma thesis deals with the problems of transformations of companies with specialization on the transformation of the companies by spin-off. The theoretical part of the thesis is focused mainly on the legal regulation of transformations of corporations. In the practical part of the thesis I apply theoretical knowledge and reflect it on the illustrative example of a limited liability company. I will carry out a financial analy-sis of the company being divided and also the acquiring company and afterwards I evaluate the financial results before and after the transformation and I will formu-late some recommendations that could be helpful for the companies considering a spin-off.
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Tax Impacts of Business Corporation Transformation
Plevová, Martina ; Hájek, Adam (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.
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Mechanism and risk factors for the development of monozygotic twins in mammals
Žabková, Světlana ; Krylov, Vladimír (advisor) ; Petr, Jaroslav (referee)
Monozygotic twins result from the splitting of one embryo in early embryonic development. The developmental stage, in which the splitting occurs, is the main factor determining the degree of sharing fetal sacs. The etiology and mechanism of monozygotic twinning are still unknown. The human and two species of armadillo, Dasypus novemcinctus and Dasypus hybridus are the only mammals that regularly produce monozygotic multiple pregnancies. The spontaneous occurrence of monozygotic twinning is 0,45 % of all births. The monozygotic twin pregnancies have been reported to occur at a higher rate following the increasing interest of assisted reproduction technologies. In certain consideration, we understand them as a side effect of infertility treatment because monozygotic twins result in a higher rate of prenatal mortality, premature birth and congenital anomalies than singleton pregnancies. This bachelor thesis aims to summarize knowledge about the formation of monozygotic twins in mammals. Also, it tries to discuss potential mechanisms and risk factors which could influence their formation. Monozygotic twins are an important model for explaining the genetic predisposition of some diseases. The thesis also introduces the ways of experimental production of monozygotic twins. Keywords: monozygotic twins,...
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Digital Image Steganography
Kolarčík, Tomáš ; Šimek, Václav (referee) ; Strnadel, Josef (advisor)
This bachelor thesis deals with digital image steganography and implements some of the available methods. This thesis describes steganography on a general level, it's history and it's current form. It also shows it's classification according to the type of carrier, the classification of the methods according to the style of hiding data and the influence of the hidden information. The primary subject of this thesis is image steganography, where facts that allow imperceptibly hide data inside image are described. A great part of this thesis is dedicated to the characteristics of the methods, which we observe and to the methods themselves. All of the methods described are implemented in a graphical and console application. The created application provides multiple image formats for hiding. In the last part, testing is performed in terms of capacity, imperceptibility and robustness.
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The ethology study focused on the comparison of the behavior of Red Fox (\kur{Vulpes vulpes}) and Corsac Fox (\kur{Vulpes corsac}) in zoo Hluboká
SMOLEŇOVÁ, Lucie
The aim of the thesis was to conduct an ethological study, carried out in the Zoo Hluboká nad Vltavou, to compare the behaviour of a corsac fox (Vulpes corsac) and a red fox (Vulpes vulpes). For the elaboration was used a method of a direct observation with a partial use of camera traps. The observation of both groups of foxes took place in a time span of 8 months, in the morning and the afternoon, and the ethological pictures were evaluated regarding each individual separately, however with the exception of recordings from camera traps, which were evaluated regarding the whole group of each fox species. From the observation was determined, that the corsac foxes spent the most time visibly resting and moving across the coop, however the red foxes spent most of the time in the burrow, due to their shyness. The red foxes were most active in the nightly and early morning hours, the corsac foxes showed most activity in the morning and afternoon hours. For a successful breeding of corsac foxes in the zoo, a separation of the group should be considered, for the reasons of the female foxes killing the cubs and also the aggression of a female fox Marfuša against a female fox Nastěnka.
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Legal, accounting and tax aspects of transformations of companies
Prokůpková, Věra ; Bakeš, Milan (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
Legal, accounting and tax aspects of transformations of companies. The presented dissertation focuses on transformation of companies. The work provides the accounting, tax and legal perspective of company transformations with the goal of interconnecting these perspectives and providing the reader with a deeper insight into company transformations. The accounting perspective is often directly connected to the tax perspective. The individual forms of transformation are discussed in the work, including their graphic model-showcasing, followed by individual basic company transformation elements and institutions related to company transformations. The individual elements are also put into historical context. Basic principles affecting company transformations and their impact primarily on the tax area are discussed within the individual views of transformation. The individual elements, institutions and principles are further examined first separately in general and then with regard to their interrelations and ways they affect one another. To conclude, a step by step scenario of one of the forms of transformation, namely split, is provided.
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Antioxidanty v obilovinách a pseudocereáliích
Pavelková, Erika
The objective of the Bachelor Thesis is developing a review of the literature dealing with content and significance of antioxidants in cereals and pseudocereals. The first chapter is focused on characteristics, categorization, mechanisms of action and biological effect of antioxidants. Its content targets mainly natural antioxidants present in plants. Natural forms of vitamin E feature important antioxidant properties. They interrupt chain reaction of lipids, protect cell membranes and stop LDL cholesterol oxidation. Rutin plays an important role as ascorbic acid antioxidant. It prevents emergence of diabetes, high blood pressure and vascular diseases. The next part deals with content and significance of antioxidants in wheat, barley, buckwheat and amaranth. Green barley has positive effects in prevention and treatment. Chlorophyll contained in young barley juice improves blood picture, speeds up healing of injuries and protects body from infection. The last chapter summarizes antioxidant analysis methods.
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