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The housing market and the reactions of the monetary authority in the context of liquidity surplus
Čechura, Jakub ; Šíma, Ondřej (advisor) ; Gevorgyan, Kristine (referee)
The diploma thesis is mainly focused on the housing market and central bank's (supervisory authority's) potential reactions to risks arising from it. The thesis provides a broader perspective of the housing market so that the first part is devoted to the liquidity surplus as it is closely connected with the housing market. The next part of the thesis focuses on housing price bubbles and subsequent bursts as well as the tools of the central bank (supervisory authority) to mitigate such risks. It is discussed whether using monetary policy to affect house prices that do not reflect fundamentals is advisable. Macroprudential policy with its tools is introduced as an alternative. Special attention is paid to the Czech housing market.
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Payroll Outsourcing
Kramná, Martina ; Baranová, Petra (advisor) ; Poutník, Lukáš (referee)
The Bachelor Thesis presents a unified view of outsourcing, focusing on the outsourcing of the payroll department. The work begins by defining the terminology linked to outsourcing and continues by comparing its advantages, disadvantages and associated risks. The thesis then presents justifications for the decision to outsource. It describes the field of payroll accounting, defines its processes and explains the role of a payroll accountant in a company. The practical section of the thesis analyses an outsourcing relationship, focusing on procedures and processes. It elucidates the difference between partial, total outsourcing and internal payroll, as well as other uses of outsourcing a company may use.
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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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Marketing of e-Government in Czech Republic
Nádvorníková, Markéta ; Lechner, Tomáš (advisor) ; Vláčil, Jan (referee)
The subject of this thesis is the possibility of an application of marketing tools in the public administration, particularly in the field of a gradual computerization of the public administration, called e-government. In the Part I, a suitability of the use of manager methods within the public sector is discussed and, a development of these implementations is outlined. An emphasis is then put on the marketing tools and methods of communication between the public authorities and the population. The communication issue is followed by a partial survey, which observes an openness of websites of selected national authorities. Finally, the main analysis of the thesis is to evaluate the public awareness of the possibilities of using the e-government services in our country. The questionnaire-based survey disproved an initial hypothesis, that the lower utilization of some tools is a result of a lack of information provided to the citizens.
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The possibilities of using electronic archiving in accounting
Muziková, Klára ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This diploma thesis deals with an electronic (digital) archiving issue and its using in the financial accounting and general company matters. The thesis is divided into two main parts - theoretical and practical. The theoretical part includes the legislative framework in the archiving theory, after that there is an analysis of means for the internal and external communication in companies. At the end of the theoretical part is contained an archiving standardization, archiving strategies and some products and solutions to a trustworthy electronic archiving in organizations. The practical part is based on the author's survey about using the electronic archiving in the Czech Republic. The procedure of the survey was performed by sending of an electronic questionnaire. At first, the structure of respondents is pursued, in the second part follows the analysis of the reached outcome.
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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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Photographic album until 1914
Lesenská, Lenka ; JŮN, Libor (advisor) ; Kliment, Petr (referee)
Definition of the conservation processes, which are appropriate and inappropriate for the conservation of secession albums in the reflection of photographic techniques, which are an integral part of the album. Another aim is to define an imaginary boundaries recommending to conservator of photos, what should be able done by himself, which intervations should have been consulting with a specialist of the issue and the intervations that should be done by a specialist of the issue.
The work also contains descriptions of used materiál, their usual damage and especially the conservation techniques.
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