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Accounting and taxes of public benefit organisations in specific conditions of the private university CEVRO Institut
Šafrová, Jitka ; Takáčová, Hana (advisor)
The aim of the thesis is to show how the private university act as a public benefit organisation, particularly in terms of accounting and taxation. Theoretical part is devoted to the basic characteristics and general legal obligations of public benefit organisations and private universities with a specific conditions of the practice of private university CEVRO Institut. Practical part is concerned with coherence and link accounting with taxes as general public benefit organisations as well as public benefit organisation - private university. The emphasis is placed on typical accounting events, management of the analytical evidence, problems of tax - effective expenditure and revenue, separations of costs, financial statements and tax returns.
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Development of property taxation in Slovakia 2000 - 2009
Štefanský, Miroslav ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The bachelor thesis deals with the development of property taxation from 2000 to 2009 in Slovakia. According to kinds of property, it is divided into parts tackling transfer taxes, road tax (vehicle tax) and immovable property tax. Along with all these taxes, amendments of legal regulations regulating these taxes are analyzed.The focus is put mainly on pointing out the changes which the amending caused in respective legal regulations. The conclusion of this thesis comprises a summary of changes which were made within the given period with a focus on the causes of their formation, which is the goal of this thesis.
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The cohesion of the Accounting Act and tax laws in Vietnam
Nguyen, Phuong Anh ; Skálová, Jana (advisor)
This Bachelor thesis is on the accounting and tax principles, rules and methods in The Socialist Republic of Vietnam and their cohesion. The first part talks about the taxation system and mainly about enterprise income tax and personal income tax. Next part talks about the Vietnamese accounting system. This part addresses the reform of the Vietnamese accounting system, contemporary legislation, description of the accounting entity, subject and object of accounting and a sample of chart of accounts. The last part talks about the cohesion of the Accounting Act and tax laws.
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Financial project of a new company
Gébl, David ; Krauseová, Jaruše (advisor) ; Dudashvili, Marianna (referee)
My thesis "financial project of a new company" is dealing with processes which forgo establishment of a new firm. Theoretical part is devoted to the summary of basic topics and ground rules being used to form an eterpreneurial plan. Practical part summarises particular financial project, which includes financial plans for the next five years and a brief financial analysis.
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The institution of ombudsman in the czech legislation
Jelínková, Miroslava ; Mates, Pavel (advisor) ; Kuba, Jaroslav (referee)
We can consider the institution of ombudsman to be one of the traditional institutions of most democratic countries. The position of the ombudsman in the constitutional law system and his relation to other governmental authorities is relatively independent. The ombudsman is here primarily to help citizens who do not have any legal background and can be easily lost in the complicated system of governmental authorities. The Czech Parliament passed Act Number 349/1999 of the Law Collection, the Ombudsman Act, in 1999. The adoption of this act signified the implementation of another institute of law to the Czech legal system which should guarantee the abidance of human rights.
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Gambling Industry in The Czech Republic
Kovář, Milan ; Lipka, David (advisor) ; Písař, Pavel (referee)
This thesis engages in discribing Czech gambling law and it's recent development in preparing a very new gambling act. The goal of this diploma thesis is to point out at the biggest problems of so far existing gambling act and at what way they should be dealt in the new one. I use two main economic theories to explain reasons of issuing new act. The first one is The Theory of Interest Groups and the other one is Theory of Public Interest which are applied at the case of Czech Republic. Next goal of this thesis is an analysis of popularity of all gambles according to sum of money gambled and money paid back. I also describe a historic development of gambles and it's regulation and show that the ability to innovate new ways to evade the law had very often no limits and the regularors have never been able to make up a clear set of rules that would be unavoidable.
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Personal usage and it's tax aspects
Kiška, Jiří ; Svátková, Slavomíra (advisor)
Thesis is focused on tax optimalization of usage of personal vehicle for business and personal purposes. Firstly the author tries to find the definition and presence of "personal consumption" in legal rules. After he analysis the tax-law aspect of personal consumption of business assets. Examples of tax aspects connected to usage of personal vehicle for business and personal purposes are included in the thesis.
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Semantic analysis of the argumentation with the examples of judicial argumentation
Peroutka, Miloš ; Machová, Svatava (advisor) ; Šamalová, Markéta (referee)
This thesis deals with semantic coherence of an opinion and arguments in its support. It concerns some pragmatic and syntactic aspects, as well, the author studies the argumentation in the capacity of speech act realized in natural language with the intention to persuade an auditorium about the acceptability / plausibility of the opinion presented. The author of this thesis also gives some basic characterization on the semantics of the argumentation from the viewpoint of formal logic, which he proposes to be completed with linguistic semantics. He tries to define some fundamental terms too. The semantic consistence of ethical argumentation is understood there as the first essential precondition to its acceptability. The author considers the argumentation to be consistent, if there exists a causal interpropositional coherence between an opinion and the arguments. By studying the semantic structure of the argumentation he concluded that the argumentation can be expressed by different illocutive acts in the discourse. In this thesis the author is inspired by Aristoteles, as well. He chooses the examples of the argumentation from legal discourse and from accessible literature. Key words: acceptability, argument, argumentation, auditorium, illocutive act, natural language, proposition
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