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Business Plan
Noswitz, Petr ; Krause, Josef (advisor) ; Trmalová, Monika (referee)
This thesis deals with the processing of a business plan. It is specifically the implementation of a new web portal aimed at commission sale of travel tours. The aim of this thesis is to build a business plan in order to determine the relevant data for its feasibility and the profitability. This thesis consists of two parts. The first part covers the theoretical definition of a business plan and a description of his specific content. The theoretical part is followed by the second practical part in which they are initially defined specifics related to tourism. Afterwards, the work focuses on the description of the product itself and its competitiveness in the market. The work also paid attention to the analysis of suppliers, consumers, competitors and the current description of the planned marketing activities. The financial part transforms the previous text into a numeric form, which also expresses the need for funds and the overall project profitability.
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When two do sports, it doesn't mean the same: the analysis of differences in perceiving sport of top and semi-professional athletes in relation to gender, age and type of sport
Auředník, Jan ; Špaček, Ondřej (advisor) ; Tuček, Milan (referee)
The thesis is devoted to a perceiving sport of top and semi-professional athletes. The perceiving of sport is viewed in terms of sport motives, function, influence and relation. The thesis tries to find out differences between different groups. In this context groups are defined by gender, age and type of sport. In the theoretical part are defined terms necessary for understanding the sport activity and person of athlete. Then are described some topics of research related to an athlete and sport background. The end of the theoretical part is devoted to a characteristics of groups in general and in relation to sport. The theoretical part is followed by the analytical part. The analytical part is trying to find differences between groups in relation to the dimensions of race, society, development and profit, and then find, if generally described differences exist also in sport or if sport participation clears the differences. For analysis of thesis and differences is used quantitative research and appropriate statistical methods.
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Corporate Income Tax and its consistency with the accounting in the Czech Republic
Koucká, Tereza ; Strouhal, Jiří (advisor)
Bachelor's thesis on the theme of "Corporate Income Tax and its consistency with the accounting in the Czech Republic" contains history of taxation, main features of corporate income tax, its position in the tax system and adjustment in accordance with Czech legislation. In the next part there is mentioned a profit before tax, there are defined individual items, by which it is adjusted on the basis of corporate tax, including the calculation of tax liability and its accounting. The last part gives a practical example summarizing the problems mentioned above.
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Foundations in Switzerland
Špaková, Martina ; Skovajsa, Marek (advisor) ; Deverová, Lenka (referee)
The aim of this master thesis is to point out the key characteristics of the foundations in Switzerland, to describe their development, underline some specific features and compare them to the foundations in the Czech Republic. Further on, I focus on the systems of quality assurance for foundations and other non-profit organisations, which can be found in Switzerland. Based on their analysis I consider the possibility of implementing of similar systems into the Czech non-profit sector. After the introductory chapter, basic definitions, the history and the typology of the Swiss foundations follow. In the third chapter I describe current legislation concerning foundations and confront it with the laws for foundation in the Czech Republic. Statistical data about the foundations in Switzerland are summed up in the fourth chapter. The next chapter presents the topics of foundation governance and related systems of quality assurance. The existing standards for Swiss non-profit organisations are characterised in the sixth chapter. As a result of previous analysis, in the seventh chapter I summarize some important points for the discussion about using similar systems in the Czech Republic.
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Budget filling of Králův Dvůr in concrete conditions in 2008 - 2010
Bělohlávková, Alena ; Takáčová, Hana (advisor)
The aim of this thesis is the analysis of budget filling in conditions of Králův Dvůr in 2008 -- 2010. The thesis is divided into theoretical and practical part. The theoretical part will focus on the municipality, its activities and authorities. It will be mentioned property of municipality and the options to manage of property. And finally will be described the budget and the budgetary process. In the practical part will be described Králův Dvůr in the context of historical and contemporary. The analysis focuses on revenue, expenditure and profit. It will be analyzed in detail the revenue and expenditure of budget.
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International double taxation of individuals
Janků, Antonín ; Vybíral, Roman (advisor) ; Novotný, Petr (referee)
The aim of this thesis on the topic of the International double taxation of individuals is to offer particular point of view on this issue to the reader and make him acquainted with some current problems related to international taxation of income. The first chapter is focused on czech income tax, especially on taxation of individuals with its goal to define basic terms. Next chapter is concentrated on term double taxation and describes main reasons for its existence. Concurrently are described unilateral and international measures to eliminate double taxation of income and also methods for elimination of double taxation. Afterwards this thesis attends to bilateral international tax conventions and its evolution and interpretation. Considering the fact that majority of all concluded tax conventions are inspired by OECD model tax convention, the third chapter of this thesis is focused on the importance of the OECD model and its commentary for interpretation and application of bilateral international tax conventions. The last and main part of this thesis analyses several sorts of income in the same manner as they are categorized in OECD model tax convention. With respect to OECD model's classification of income from independent personal services as business profits, more attention is paid to this...
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Electronic evidence in Slovak republic
Bilák, Martin ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The main goal of this thesis is based on the term of introduction of electronic sales records in the Slovak Republic to highlight the successes but also the shortcomings of this system. The theoretical part is to determine the issue of tax evasion, as one of the main reasons why there is very compulsory electronic records. The next chapter analyses the possible ways of dealing with electronic sales records and compares it with the method chosen in the Czech Republic. The practical part verifies the system's benefits for businesses questionnaire method. While estimates of the contribution for the state based on an analysis of sales, profits and taxes paid of selected businesses. The last part is made up of a model to help business in Slovakia to decide between the use of electronic records sales method for using an electronic cash register, or virtual cash register.
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Real estate as investment
Damborská, Lucie ; Vacek, Vladislav (advisor) ; Mazáček, David (referee)
This bachelor thesis discusses real estates as investment assets. In the beginning, I define in which part of the market is investor, considering real estate purchase, situated. Present situation on real estate and mortgage markets is specified afterwards. In the next parts, I describe typical real estate investor and give an example on his investment instrument, apartment in Prague city center. I state, enumerate and when possible optimize all the expenses that should be considered by investor. Next chapter is concerned by revenues. In the rest of the thesis, I perform and comment profitability calculations of particular scenarios.
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Financial performance ranking
Čejka, Ladislav ; Neumaierová, Inka (advisor) ; Hájek, Jiří (referee)
The subject-matter of this diploma thesis is a comparison of financial performance of issuers of selected stock titles listed on the official market of the RM-SYSTÉM, česká burza cenných papírů a.s. stock exchange from a potential investor's perspective. The comprehensive comparison of financial performance presented both in the numerical and the graphic form is achieved through the application of the ranking method based on evaluation criteria analysing financial performance in the years 2009 to 2015 with a view of economic power, profitability, stability and investor perspective. The ranking is compiled with the use of each of the evaluation criteria on the basis of weighted average, taking account of the up-to-datedness of the input data of pre-defined materiality coefficients, and on the basis of arithmetic average representing the median value for the calculation of absolute volatility expressed by the standard deviation.
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