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Tax Evidence and Accountancy
DOMINOVÁ, Daniela
The Amendment of the Act on accounting came in force on 1 January 2004. This cancelled previous single entry book-keeping and established the tax evidence. In the Czech Republic currently exist two accounting systems {--} double-entry book-keeping and tax evidence.
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The spatial examination of indebtedness in European companies in a year 2006
Wiedová, Zuzana ; Marek, Petr (advisor) ; Makovec, Martin (referee)
The content of this work is the spatial examination of indebtedness in european countries in a zdar 2006 and also zdar 2005 on purpose of reciprocal comparism.Used indicators of financial analysis are: debt ratio, interest cover and average period of maturity of credit. They are calculated for an individual industry, state and the European union. The values of indebtedness indicators founded in the European union are on the standard level. The comparison between years 2005 and 2006 revealed the improvement of each indicator except from average period of maturity of credit, the value of this indicator grew up because companies took more credits. The most indebted states are Italy, Spain, Greece, on the other hand the lowest indebtedness is in Sweden, Poland and also in the Czech republic. The best industry is CA - Mining and quarrying of energy producing materiále and the worst is B -- Fishing. The hypothesis of dependence between the averadge indebtedness of companies and the deficit/GDP of native state was improved.
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Czech Presidency of the European Union (preparation and implementation)
Peterková, Lenka ; Abrhám, Josef (advisor) ; Druláková, Radka (referee)
Czech Republic presides over the European Union in the first half of 2009. The aim of thesis is characteristic of the Institute and its implications for the Czech Republic. This work provides a comprehensive material on the history and importance of the Presidency. It answers to the questions what it yields, how it is carried out due to his preparation for the organization and content, analyzes and evaluates the course of the Czech Presidency in the first three months of the mandate.
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European Union as a factor of the advancement of gender equality in the Czech Republic
Jachanová Doleželová, Alexandra ; Rovná, Lenka (advisor) ; Kotábová, Věra (referee)
The membership in the European Union (EU) has brought many advantages to Czech citizens. The equality between men and women is an important part of the EU ideology. However, gender equality is a new concept in the Czech Republic, and would be hardly that far, if the Czech Republic did not go throw the EU accession process. European Union is the most important factor in achieving gender equality in the Czech Republic. Membership in the European Union is a positive step toward gender equality; however, the Czech Republic is still lagged behind in the issue. in my final thesis, I will analyze the situation in regard to gender equality in the Czech Republic. I will focus on the progress related to the accession process, explaining who were the main actors influencing the development. I will bring in the recent situation, introducing the institutions related to advancement of gender equality and what are their deserts. It will be very worth mentioning what are the actual facts in the representation of women in the political and social life, and what is their role on the labour market, because it can later on leads us to some conclusions. Powered by TCPDF (www.tcpdf.org)
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Projects NGOs financed from the Structural funds of the EU for programming period 2004-2006 in the Vysocina Region
Kremláčková, Mirka ; Kadeřábková, Jaroslava (advisor) ; Khendriche Trhlínová, Zuzana (referee)
The diploma thesis is focused on the function of the non-governmental organizations (NGOs) and their position in the development programmes and activities of the Vysocina Region. Non-governmental segment is a significant area of the civil society's development which faces to problems of funding of their activity. NGOs use more-resources for funding. As The Czech republic entered into the European Union on 1. May 2004, the Structural Funds are by one of the important foreign financial resources for funding activities NGOs. The diploma thesis give her attention to specific features NGOs of the Vysocina Region and their wants. The main goal of the diploma thesis is estimation success of NGOs in the Vysocina Region while generating projects financed from the SF of the EU for short programming period 2004-2006. The particular goal is estimation of problems and shortcomings NGOs of Vysocina in the process of production, projects approval and execution of projects. There will be made recommendations for current data of programming period 2007-2013 to take away shortcomings on the basis of made research between NGOs of the Vysocina Region.
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Regulace reklamy na vybraných trzích
Přibylová, Jana ; Halík, Jaroslav (advisor) ; Winter, Filip (referee)
Diplomová práce pojednává o systémech regulace reklamy v Evropské unii a na vybraných trzích, jimiž jsou Česká republika a Německo. Okrajově se zabývá právní regulací a podrobněji zkoumá etickou samoregulaci. Na základě vybraných kritérií je provedena analýza stížností doručených samoregulačním organizacím v České republice a v Německu a následně jsou výsledky z obou zemí porovnány. Součástí jsou rovněž příklady, kdy došlo k provinění proti etickým pravidlům samoregulace.
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Comparison of lump sum expenses in certain countries
Nguyenová, Chu Hong Minh ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
Lump sum expenses were firstly introduced in the Czech Republic in 1993. Unlike other countries of European union, Czech Republic leads a very generous policy and allows their tax payers to deduct very high percentage of revenues as their costs. Although it may seem that by this method, the government is losing money that could go to treasury, the original intent was to help small businesses to lower their administrative costs and at the same time simplify the process for tax administrators. Nowadays the actual lump sum expenses are however used as the instrument of fiscal support for the businessmen.
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Rating system from support of young farmers
Coufalová, Kateřina ; Škubna, Ondřej (advisor) ; Petra, Petra (referee)
The topic of this thesis is to evaluate the rating system from support of young farmers. The theoretical part of the work draws from the literature, legislative measures and internet resources. The work presents the basic historical data and changes which the Czech Republic has undergone since joining the European Union and the description of the individual institutions are closely linked subsidy policy. There is also a given rules governing young farmers in applying for a grant and definition of their responsibilities arising from the subsequent drawdown approved subsidy. The theoretical part also focuses on the issue of organic farming, which is a European Union increasingly supported and its expansion is included in all programming periods and using grants to less favored areas LFA. They are closely linked to young farmers and farming in these areas is for the applicant advantage at the time of submission.
Custom work is focused on the comparison of two contrasting regions and comparing of interest in agriculture from a gender perspective. Outside the applicants' interest is compared to their success, which is closely related to gender comparison. On the basis of comparison is the conclusion reached in a goal for the proposals and recommendations that can improve the efficiency of subsidies for young farmers and aid and for the future performance of the agricultural sector in the country.
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