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Frauds in accounting
Šmídová, Jekaterina ; Pelák, Jiří (advisor)
The subject of this bachelor thesis I have chosen relates to frauds in accounting. As far as I am concerned I consider this topic to be highly attractive and rewarding. The thesis starts with a detailed description of frauds in accountig followed by some actual cases like Enron, World com, etc. The following section refers to main pillars of the Sarbanes Oxley act, its implications and impacts. It also involves the reaction of the European Union, especially introducing the 4th directive. The summary and generalization of this bachelor thesis is provided in the conclusion.
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Deferred Tax in Capital Company
Bačíková, Michaela ; Klabal, Miloslav (referee) ; Fedorová, Anna (advisor)
This bachelor´s thesis is focused on a deffered tax on income. The main part of the thesis is a tax calculation and a posting of deffered income tax in the first year of presenting financial data and also subsequent processes in following years. This calculation and booking is designed for a particular accounting entity Ltd.
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Management of Excellence in Small Company
Chamrádová, Radka ; Kába, Daniel (referee) ; Koráb, Vojtěch (advisor)
This Master's thesis deals management of excellence problems in the company ORKÁN plus, s.r.o., which offers accounting, tax consultancy and related counselling services. Based on the facts from critical analysis is there a solution suggested – management of excellence system based on the EFQM Excellence Model.
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The implementation of the reverse-charge mechanism on selected goods
Pinďák, Adam ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.
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The comparison of the accounting and tax field of the Czech Republic and Finland
Tomšů, Hana ; Molín, Jan (advisor) ; Janhuba, Miloslav (referee)
The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
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Mergers and divisions of companies in Belarus - legal and accounting view
Karpava, Darya ; Skálová, Jana (advisor) ; Vomáčková, Hana (referee)
The aim of this diploma thesis is to analyze the process of mergers in Belarus. The thesis is divided into three chapters. The first on is focused on a legislative documents covering mergers in the European Union. The second chapter deals with legislation related to mergers in Belarus, focusing more on accounting area. The last chapter of the thesis is practical and describes two case studies of mergers in Belarus, one from the public sector and one from the private sector. The conclusion includes the assessment of the practical part, a comparative analysis of the difference in the process of mergers in Belarus and Europe, peculiarities of the process of mergers in Belarus and overall assessment of the aims of work. In conclusion there are some proposals that may help to increase the transparency of the situation in Belarus and to contribute to the harmonization of the national legislation with internationally accepted principles and procedures.
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Housing cooperatives from the perspective of law, accounting and tax
Brokl, Tomáš ; Randáková, Monika (advisor) ; Vomáčková, Hana (referee)
This diploma thesis aims to assess the issue of housing cooperatives in terms of law, accounting and tax. The part relating to law is based on Business Corporations Act and the new Civil Code. Using the coherent application example, the work tries to show the specifics related to housing associations in the field of tax and accounting, which include settlement of advances, billing advances for the normal operation of cooperati-ves, billing additional membership contributions and repair fund. In parts relating to taxes is pointed to obligations arising from tax laws. For this thesis was determined following hypothesis: Rent from members of the cooperative to cover the cost of normal operation is accounted through profit or loss.
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Development of accounting in Slovakia
Samseliová, Simona ; Valášková, Mariana (advisor) ; Skálová, Jana (referee)
The bachelor's thesis is focused on the theme of development of accounting in Slovakia. The thesis is divided into four main chapters. The aim of the first chapter is to define the complex accounting system and provide the basic understanding of this area. The second part chronologically describes the historical process of formation and development of accounting system in generally. It is also devoted to important milestones in the evolution of Slovak accounting legislation, which is terminated by summary of currently valid legal standards. The third chapter follows the topic and it focuses on the international harmonization within the European Community. The last and final section deals with practical view on accounting. It shows accounting statements requirements and changes in legislation following the implementation of EU Council Directive. These changes are attributed to the harmonization process, which the Slovak republic is a part of.
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