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Citizens on Taxation - June 2011
Červenka, Jan
According to June survey of the Public Opinion Research Centre, only 21% of Czechs understands our taxation system. 41% of Czech public sees direct taxation of income as a more correct principle, 26% prefer taxation of consumption, and 33% are undecided on this matter. 70% of citizens approves progressive tax on income, 21% oppose it. Only 19% of public supports proposed change of VAT rates, 65% disagree.
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Financial statements, treir structure and their predicative abilities
HADAČOVÁ, Petra
The objective of my bachelor thesis is development of financial analysis of the selected company. It was first necessary to characterize the financial statements - balance sheet, profit and loss account or income and cash flow streams or cash flow. In this work are mentioned and discussed items such documents and basic information on financial analysis. The practical part is devoted to specific indicators of financial analysis. The total assessment of its financial health is created by Altman bankrotního model. It also describes in detail the investment plan of the new training center, which the company wants to build on-site office. This plan is described by the figures and using SWOT analysis.
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Elaboration of supplier - consumer relationships in an accounting programm on PC in a company dealing with controlling immovables
ŠÍRKOVÁ, Jana
This bachelor work focuses on supplier-customer relationships. It describes theoretical aspects of booking such transactions according to the Czech law and deals with accounting cases connected with them, e.g. advance payments, bill of exchange, accruals and provision for doubtful debts. Practical part deals with displaying supplier-customer relationships in accounting software. Main attention was paid to invoicing, booking of incoming and outcoming payments and statements of settled and unsettled receivables and liabilities. The aim of this work is to analyze usage and suitability of accounting software in existing company that possesses shopping centre and propose solution to supplier-customer relationships.
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The Impact of Change of the Parental Allowance on Decision of Mothers.
MARKOVÁ, Eva
Abstract By the end of 2007 the parental allowance was so high that many beneficiaries, especially those without any or low qualifications, never received a similar income in their job, which obviously resulted in a situation that some parents found it financially disadvantageous to return back to work. The new system of maternity leave makes it possible to draw the parental allowance during a shorter period of time whereas the amount paid differs depending on the time during which it is received. The objective of the graduation work was to map out the situation regarding the drawing of the parental allowance and reasons for choosing various options. The following hypotheses were determined based on this objective. 1st: Women who have the employment contract for a limited period of time pick a shorter alternative of parental leave than women with a contract for an unlimited period of time. 2nd: Women with a higher income select a shorter parental leave than women with a lower income. To obtain the necessary data to fulfill the determined objectives, the author used the questionnaire technique. The questionnaire was anonymous, it was filled in by women who have recently delivered a baby and it comprised 12 questions. 159 questionnaires were distributed during two months in 2008. The determined hypotheses were confirmed by the research. The results showed that the most preferred period of parental leave is three years with an income of 7600 CZK. As a reason for choosing this option the respondents answered that their employer ``reserves`` a job for them for three years and they can devote all their time to the baby. They find the amount of the allowance satisfactory. Most of them indicated they were yet to decide whether they were going to earn extra money during the parental leave and they did not know what they would do. If mothers need to leave their baby, people from their families usually babysit. Most of them would not trust a nurse. It was mostly young women (18 {--} 25 years of age) who indicated that they would not mind a nurse looking after their child. Changes which occurred in the field of parental leave and parental allowance need to be accompanied with relevant changes in other fields related to combining work and family, such as pre-school facilities and nursing centres for children younger than three years of age and also more flexible working hours. Family and employee policy should pay more attention to programmes supporting return to the labour market after the parental leave.
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Possibilities of diversification of activities in rural territory Tabor
VUTJANOKOVÁ, Renata
Objective of diploma paper is anallysis of possibilities of diversification of activities in rural territory Tabor like source of income for agriculturalists and rustics. Desk study construes regional policy of EU in Czech Republic in years 2000-2013, structural funds, operational programs, programe of rural development and diversification of rural activities. Practical part describes region Tabor and his visions, anallysis of structure of production, agricultural tourism and project of educational agricultural centre.
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Erros in accounting practices, research available resources, evaluation and confrontation with the theoretical background
SEDLÁČKOVÁ, Šárka
The problems related to accounting errors are a constant current topic. As such, it has also been the subject of this diploma work. The purpose of the analysis has been research and application of numerous measures related to the most common errors in accounting, defining of basic terms - truthfulness, errors, mistakes and fraud in accounting and methods of correction and prevention. In some cases, accounting errors have corresponded to fraud, so-called creative accounting and methods of falsifying accounting records. This work is divided into two main parts: a theoretical part and a practical part, within which discussions and results have been presented. The introduction to the theoretical part defines the legal definition of accounting, the relationship of the income tax act to accounting and ethics in accounting practice and individual authors' views regarding the issue of accounting errors. The practical part also contains presentation of opinions regarding regularly provided information based on publications, including additional information based on personal experience.
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The Analysis of Longterm Assets Acquisition with a Focus on Leasing.
KALBÁČOVÁ, Lucie
This master thesis is concerned with the analysis of methods of fixed assets acquisition, with a focus on leasing. Its aim is to evaluate the acquisition of fixed assets through leasing in comparison with alternative forms in the limited liability company Servistrade s.r.o. in terms of the financial resource provider. The theoretical part describes fixed assets, their classification, leasing, alternative forms of property acquisition and comparison thereof. The practical part begins with the characteristics of Servistrade s. r. o. The analysis is made upon the actual data submitted by the company. For the fixed assets acquisition, the company may provide leasing, instalment sale or bank loan. Evaluation of the best variant of assets acquisition (from the Servistrade provider?s viewpoint) was done in terms of cash flow, income tax and VAT. The evaluation was also conducted from the perspective of the tenant MMC Pardubice s. r. o.
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Kreativní účetnictví
Hamplová, Barbora ; Pelák, Jiří (advisor) ; Vašek, Libor (referee)
Práce je zaměřena na kreativní účetnictví, jehož aplikování znehodnocuje hlavní funkci finančního účetnictví. Vysvětluje samotný pojem a klasifikuje praktiky kreativního účetnictví jako proces manipulace s účetními údaji a jako proces využívající ekonomických transakcí. Zabývá se specifickou oblastí earnings managementu a v jeho rámci praktikami income smoothing a big bath. Dále vyjmenovává motivy, upozorňuje na možnou prevenci, kterou lze uplatnit, a hodnotí následky, které s využíváním kreativního účetnictví souvisí.
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