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VAT issue of non-profit organisations
Matějka, Pavel ; Hajdíková, Taťána (advisor) ; Alexa, Karel (referee)
Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations very difficult area, because of its frequent amendment. Also its meaning and content is for many of these organizations difficult to understand. This thesis wants to provide non-profit organizations comprehensive overview of the issue of value added tax. In addition to the application of special provisions of the VAT Act this thesis also focuses on provisions which relate generally to all taxpayers. The aim is the elimination of errors, in which non-profit organizations make mistakes. The most problematic provisions in practice are those which bind to the registration or vice versa deregistration. Problematic provisions are also those which relate to the right to deduct VAT on received taxable supplies. The practical part of this thesis is dedicated to these provisions.
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Identifikace faktorů ovlivňujících obrat vybraných společností okresu Zlín
Častulová, Michaela
This diploma thesis is focused on identification of factors affecting turnovers of selected construction companies in Zlín district. The analyses used for determination of these influences are: building industry analysis, financial analysis and most of all econometric analysis. First, a survey on the building industry in the Czech Republic will be obtained, and then a survey on the financial situation of individual companies. The main aim of this thesis will be a construction of appropriate econometric models for each company. Furthermore, through the statistic tests it will be verified whether these models meet all the classical assumptions of regression model. In case of any of the assumptions being disproved a correction will be proposed. Then the collective factors affecting the turnovers of construction companies will be identified. By analysing the time series a model of the evolution of their turnovers in 2000-2012 will be made, with subsequent prediction of future values.
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Retail development in Austria and New Zealand
VILÁNKOVÁ, Lenka
This dokument presents an overview of retailing development in Austria and in New Zealand and follow comparison of these countries. Especially development and concentration over the past ten years. The work is focused on retail as a whole and furthermore on some of his sector. For example: retail with groceries, retail sale of clothing and footwear or retail with furniture an other furnishing. Key measured factors are: retail turnover, number of outlets, number of employees etc.
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Importance of the concept - Fair Trade for developing countries
Troppová, Simona ; Bič, Josef (advisor) ; De Castro, Tereza (referee)
In this Bachelor thesis, I describe the formation and origin of the Fair Trade movement, way in which it operates, aspects which it brings on the market and the basic characteristics of trade with the most important Fairtrade commodities. Firstly, I focus on the general identification of kinds of products included in Fair Trade and afterwards I characterize the fair trading of four most significant crops among all: coffee, bananas, cocoa and cotton. Objective of the thesis is above all to create an image defining the present situation at three different Fair Trade markets: in the United Kingdom, Czech Republic and Slovakia. From the general outline of success of the movement in the world I continue with deeper detailing of above mentioned markets. From this definition I deduce particularities of Fair Trade performance in each country. Furthermore, I analyze the causes of the exact situation on every market. From the discovered indications I evaluate, if further development of the concept on those markets would be meaningful also in the future and what should be improved for its better effectiveness. In conclusion I briefly analyze the general conditions needed for successful implementation of Fair Trade.
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Working Capital Management in the company Krnovské opravny a strojírny s.r.o.
Šimíček, Jakub ; Kislingerová, Eva (advisor) ; Bezruč, Petr (referee)
The aim of this thesis is to analyze the management of working capital in Krnovske opravny a strojirny s.r.o. and to find possible ways to improve and streamline its management. Through the analysis of individual component of working capital, evaluation of processes affecting the cash conversion cycle, analysis of working capital as a whole and via comparison with its five biggest competitors, it was suggested to take appropriate measures and that would enable the company to manage working capital more effectively going forward, realize savings and subsequently increase its value.
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Evidence of costs and revenues in the accounting and construction company with a focus on establishing sales prices of the products
KOŠATKOVÁ, Eliška
The aim of this Bachelors thesis was describing of cost and income evidence and sales price of production setting in a monitored company. This company is a contruction company Kočí a. s. settled in South Bohemian region in the town Písek. This company deals with the reconstruction of historic buildings and construction of industrial and office buildings and family houses. Company structure is divided into various economic centers, where progress in costs and incomes is monitored. Particular attention is given to monitoring the progress of overhead costs. These costs create value ? significant item of costs in company. If the values of this overhead costs develop unevenly, it has an influence on company managerial decision-making. The most important income item is revenues from building operations. It clearly appears from principal activity of a company, which is a building production. The company's turnover increases year on year. This fact follows from company's Annual Report for year 2009. In following years the company will be affected by downturn of government contracts. This situation is caused by current economic depression. The government contracts created a significant part of company incomes in the past. Therefore the company economic situation may get worse significantly Setting of sales price of production is done by means of cost calculations. Mainly three types of calculations are used: a surcharge calculation, an hour-machine calculation and a calculation of atypical products. High attention is given to a right setting of percentages of manufacturing overhead and overhead administrative expenses. The final price must cover the costs of company and bring the required profit. But the amount of this price must be succeed in competitive fight with other companies.
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Application of value added tax in municipality, especially in the city Sezimovo Ústí
Brabcová, Jana ; Sedmihradská, Lucie (advisor) ; Roženský, Vojtěch (referee)
The master thesis discusses application of value added tax in municipality, after the amendment of act in 2009. The theoretical part is focus of attention municipality and law of value added tax, concepts definition of public services and economic activities and calculation of turnover. Theoretical conclusions are applying to financial reports of the city Sezimovo Ústí. Its revenues are classified into taxable and non-taxable payments and the turnover is predicted. The goal of this paper work is the universal algorithm of taxes formulation including optimization techniques of most frequent activities of municipalities.
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Analýza hospodaření města Čáslav z pohledu uplatňování DPH
Lišková, Jindřiška ; Svátková, Slavomíra (advisor) ; Holubová, Olga (referee)
Práce analyzuje postavení obce jako veřejnoprávního subjektu v zákoně o DPH, především vymezuje situace, za nichž je obec považována za osobu povinnou k dani. Tuzemská právní úprava je porovnána se směrnicí ES. Na základě zjištěných poznatků je analyzováno hospodaření města Čáslav s cílem zhodnotit, zda město Čáslav, které není plátcem DPH, může počítat s udržením tohoto statusu i do budoucna, nebo zda by městu mohla vzniknout povinnost zaregistrovat se za plátce DPH.
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