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Tax optimization on a model American company through the jurisdiction of the Netherlands since 2006 to 2016
Choutková, Aneta ; Vostrovská, Zdenka (advisor) ; Hájek, Jan (referee)
International tax planning is a phenomenon of recent years. One of the ways suitable for a tax optimization is the use of the area bearing the sign tax haven, which is also the subject of this thesis. The possibility of optimizing is demonstrated on a specific model example of American company optimizing through the jurisdiction of the Netherlands, which is often used for this purpose. Optimization areas included in this thesis are dividends, interest and royalties. Then based on the creation of optimization structures is shown how a company can achieve tax savings and increase net profit. Work is divided into six chapters. The first chapter builds a theoretical framework. The second chapter deals with international investment flows and the special position of the Netherlands in this area. The third chapter examines the main aspects that make tax havens attractive. The fourth chapter describes the economic, business and tax environment in the Netherlands. The fifth chapter is created by the analysis of optimization for a specific model example. The final chapter discusses current initiatives of the OECD, EU and US in the fight against tax havens.
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Central Bank Monitoring - December 2016
Česká národní banka
Most of the central banks under review are maintaining their interest rates at the current low level or considering a further monetary policy easing. For example, Norges Bank is considering lowering its key rate and the Riksbank increasing the volume of purchased bonds. The Reserve Bank of New Zealand has lowered the key rate further. The ECB left interest rates unchanged in the previous period but extended its bond purchase programme and adjusted its parameters. On the other hand, the global economy is watching anxiously whether the Fed’s interest rates increase as expected at the close of this year. Spotlight addresses the effect of climate change on the financial sector, including central bank policies. In our Selected speech, member of the Executive Board of the Deutsche Bundesbank Andreas Dombret focuses on the perspectives of business models of commercial banks.
Fulltext:  PDF; PDF
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Assessment of Financial Statements Prepared according to Czech Legal Regulation
Mrhová, Tereza ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
The theoretical part of the bachelor thesis is dedicated to closely analyze professional publications that explain description of work and operation of Financial Statements prepared according to Czech Legal Regulation.
In the practical part the author deals with form of Financial Statements
for the fictitious company. At first the author clears up some of the accounting
cases in the Financial Diary and then he explains and bills those cases to individual synthetic accounts. After that he calculates closing balance of Balance Sheets accounts
and final state of result accounts. Then he bills that at closing accounts.
Next the author counts profit and income tax of the company. He writes every synthetic accounts and profit with income tax in to Balance Sheet and Statement of profit
and loss. In the end of the Practical part the author writes about profit distribution
of company in the next accounting period.
The end of the bachelor thesis is focused on valuation and description mistakes
of Financial Statements.
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Comparison of Fixed Tangible and Intangible Assets in accordance with IFRS and Czech Legal Regulation
Adamec, Jakub ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
Bachelor thesis Comparison of Fixed Tangible and Intangible Assets in accordance with IFRS and Czech Legal Regulation is focuses on classification and valuation of tangible and intangible assets according to both methodologies. Bachelor thesis consists of theoretical and analytical part. The theoretical part defines basic principles of valuation, classification, and amortization of the tangible and intangible assets under IFRS and Czech accounting legislation. The analytical part of the thesis consists of two model examples. The first example focuses on the difference measurement and recognition of fixed assets in the event of distribution of payments for long-term assets into three payments at different times. The second example focuses on a comparison of intangible assets in the event that the technical improvements, along with licenses to use intangible assets.
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Factors Influencing Job Satisfaction in the Selected Organization
Lepiarská, Diana ; Urbancová, Hana (advisor) ; Fajčíková, Adéla (referee)
At the present time, most of employers realize, how important motivation of employees is and consequently their job satiscaction. Motivation has an extraordinary influence on quality of done job and the overall results in the company. Good job motivation through motivational factors may lead to quality results and high performance of employees, which may bring a huge competitive advantage to the company. On contrary, poor job motivation may impair economic results, and therefore it is very important for employers to pay close attention to this subject.
The main objective of this work is to determine the level of job satisfaction of employees of selected company, identify problem sections and suggest solutions, that could improve the job motivation of employees.
In the first part the theoretical solutions are compiled on the studied literature. The second part of the bachelor thesis further describes company dm drogerie markt and also here are processed results of the questionnaire inquiry. From the compiled results were made sugestions for improving current situation in the company.
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Comsumer behaviour of the Czech consumer
Cimrmanová, Jana ; Bursíková, Marcela (advisor) ; Koudelka, Jan (referee)
Práce se zaobírá nákupním chováním českého spotřebitele, definuje rámec nákupního chování a vlivy, které ovlivňují nákupní chování spotřebitelů. Dále obsahuje vysvětlení kupního rozhodovacího procesu a jeho etap. Praktická část popisuje současnou všeobecnou situaci v České republice, zabývá se maloobchodními řetězci a odhaluje postoje a chování specifické právě pro české spotřebitele. Tato část navíc obsahuje zpracování výsledků průzkumu Market&Media&Lifestyle společnosti Median z roku 2004 a postihuje odlišnosti nákupního chování mužů a žen a rozdíly v nákupním chování mezi věkovými kategoriemi.
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Quality analysis of interpretative trails panels in Protected Landscape Area Český Kras
Kvačková, Barbora ; Kouba, Vojtěch (advisor) ; Lindner, Milan (referee)
The aim of this thesis is to implement a qualitative analysis on interpretive trails, which are also considered part of local heritage interpretation. This analysis verifies if the authors of panels used recommendations published in two known methodologies during their preparation phase. This research is applied on eighteen interpretive trails in the protected landscape area of Český kras. In the practical part of this thesis, each interpretive trail has been evaluated by applying nine criteria. The outcome of the thesis is an evaluation of visuals and content composed on the interpretive trail panels for the purpose of attractive communication. The most significant deficiencies of the panels of interpretive trails in the protected landscape area of Český kras are quality of graphical design, whether the text communicates with the reader and if the text does not require linear reading. On the other hand, the most important strengths of interpretive trail panels are that the visual elements are always well connected to the content of the text on the panel and the text is easily read without specialised terms. The interpretive trail that has reached the best evaluation in the qualitative analysis is Vodácká NS Berounka. On the other hand, the trails with the lowest scores were NS Památné stromy Karlštejnska and NS Klonk-Suchomasty.
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Risk analysis of company strategic plan of KOVOFINIŠ s.r.o.
Mohoritová, Eva ; Špička, Jindřich (advisor) ; Heřman, Jan (referee)
The aim of the thesis is to find out risk factors, which influence the company, measure their impact on discounted cash flow of the company (DCF) and set measures to reduce these risk factors. First part of the thesis describes theoretical and methodological basis for the second practical part. Second part begins with company introduction and is followed by strategic and financial analysis to find out risk factors. After these analyses we can predict future development of the company and form financial plan for following three years. Next step is the calculation of discounted cash flow of predicted 3 years which will be used to count the impact of risk factors on the company. The last part of the thesis will contain a strategy how to reduce risk impacts.
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