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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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Financial Analysis of Cooperative
Jechová, Kateřina ; Pevná, Jana (advisor) ; Löffelmann, Pavel (referee)
The implementation of financial analysis in Západočeské konzumní družstvo Sušice by using financial analysis methods and the implementation of intercompany comparison in the chosen cooperatives. The summary of theoretical knowledge from the area of financial analysis, which are primary focused on the cooperative's needs and on the intercompany comparison. The theoretical knowledge are after that applied on Západočeské konzumní družstvo Sušice. Based on the final values of chosen financial analysis indexes is made the appreciation of cooperative's financial situation. The last part of work is the intercompany comparison in the chosen cooperatives by using the given indexes.
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Strategic Analysis of an Enterprise
Dvořák, Erik ; Dvořák, Jiří (advisor) ; Kovář, František (referee)
Thesis is focused on "Strategic Analysis" has been applied on cooperative DELANA. The aim of this work is use of appropriately chosen methods of strategic analysis to describe and analyze the current situation of the cooperative and to determine its market position. After the strategic analysis there will be an assessment and suggestion of changes that would improve the economic situation of the whole company.
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Economist Frantisek Ladislav Chleborad
Golasovský, Leoš ; Krameš, Jaroslav (advisor) ; Džbánková, Zuzana (referee)
This thesis is concerned with Frantisek Ladislav Chleborad, Czech economic thinker who did not recieve as much attention as he deserved. Chief aim of this thesis is to describe the situation in which beginning Czech economic thinking took place. Chleborad, as one of its first actors, has his thoughts in this thesis described in detail. This has never been done before because Chleborad and especially his engagement in creating of cooperatives in 19th century, that failed, resulted in creating many enemies. Czech economists that came after Chleborad knew him but they would deny it. Information that are available about Chleborad and his teachings are limited. I tried to fill that gap.
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Cooperative authorities (bodies) and spheres of action
SVATKOVÁ, Ivana
The aim of this thesis, was to analyze cooperative authoritis in controlled cooperatives, reveal specific bodies, define the status, scope and interrelations of the various institutions and to consider options for the treatment of authorities statutes and further based on the findings then suggest modifications in the structure of the selected bodies. There were analyzed four cooperatives {--} Cooperative Housing Society of České Budějovice, the Cooperative of owner of Hluboká nad Vltavou, Producers´ Cooperative of JIHOKOV and the Agricultural Trading Cooperative of Olešník.
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Methods and techniques of active teaching in Czech language on the middle school
KAŠPAROVÁ, Eva
The aim of this diploma thesis is to find out the influence of methods and techniques of active teaching on the level of essay-writing in the basic school. The theoretical part describes chosen methods and techniques of active teaching within the context of the educational process. An experiment was carried out in the practical part and it verified the influence of these methods on the development of essay-writing potential of the pupils. The popularity of the chosen methods and techniques of active teaching was being researched by a questionnaire survey. The methods of active teaching were discovered to facilitate the success rate of the essay-writing and a statistically significant increase in the number of sentences and syntactic pairs was found in the experimental group.
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Liquidation as a Form of Decline on The Example of Cooperative
Hronová, Eva ; Novák, Miloš (advisor) ; Pelikán, Václav (referee)
The diploma thesis deals with the topic of liquidation as a form of economic decline of companies. In the theoretical part of the thesis economic decline is outlined and the legal regulations related to the process of liquidation are elaborated. The practical part of the thesis provides the reader with the analysis of statistical data regarding the insolvency and liquidation processes in the Czech Republic and with the further description of the particular case of liquidation on the example of Cooperative G 19.
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Deregulation of rents, the effect of 2 specific cooperatives and the recommendations to the Czech republic.
Váňa, Jan ; Vostrovská, Zdenka (advisor) ; Petrášek, František (referee)
The bachelor thesis deals with a problem of rent deregulation, which is currently in progress in the Czech Republic. In the theoretical part we get to know what actually the regulation is and why the deregulation was launched in the Czech Republic. Further there are discussed the problems associated with deregulation, continued by the question of maximum and minimum prices and the general view of economic regulation according to particular economic schools. In the operative part, the bachelor thesis seeks to analyze existing data of 2 cooperatives, whereas one is a subject to the deregulation and the another one is not. In the end, the thesis seeks to give an economic advice, to analyze the advantages, disadvantages and potential deregulation. The thesis analyses not only the impact of deregulation on cooperatives, but also on the ordinary citizens.
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