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income from operations of natural person - accounting vs. tax evidence
Vrbová, Tereza ; Randáková, Monika (advisor)
The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences income from operations different in the accounting and tax evidence. The diploma work is finished with short example, which brings near the problem.
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The Selected Legal Aspects of Foreign Investment in Australia
Mikešová, Klára ; Balaš, Vladimír (advisor) ; Šturma, Pavel (referee)
in English The purpose of this master's thesis is to introduce a reader into some legal aspects of foreign investment in Australia. And especially those which can be crucial for a foreign investor when contemplating about investing in Australia. The thesis is divided into 6 chapters. The first chapter introduces the topic of foreign investment and the thesis itself. The second chapter familiarizes with the key terms in international investment law, namely, investor (both a natural and legal person) and investment (in economic and legal sense). The third chapter describes the legal framework governing foreign investment in Australia. It provides an overview of domestic and also international legislation. The fourth chapter then deals with admission and establishment of investment in Australia. It covers how this issue is regulated in investment treaties and in domestic legislation, where the most important piece of legislation is Foreign Acquisitions and Takeovers Act. Further, this chapter describes the concept of foreign person and the national interest test. The concept of the national interest test is important as all foreign investments which are notifiable actions are assessed by the Treasurer against the national interest test, which, however, is not defined in legislation. The fifth chapter...
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Apartment Residence with Wellness in Beskydy
Pěchuvková, Kateřina ; Závorková, Kateřina (referee) ; Králová, Zuzana (advisor)
This diploma thesis is focused on design of project documentation apartment residence with wellness centre in Beskydy Mountains. It is a three floors apartment residence with wellness centre with basement, with is located in sloping plot in the village of Staré Hamry in Frýdek-Místek. Nearby are 2 ski lifts and 3 ski slopes. The whole area is very used by tourist in summer and winter season. In building is 13 apartments and they are designed to be suitable for a longer stay with one apartment is designed for people with limited mobility. Residence is possible make accommodation for 36 people. In wellness part are designed swimming pool, whirlpool, finish and infra saunas. The main disposal idea was separate an accommodation part from wellness part. The supporting system consists of two structural systems. As a main building material was in basement part used a permanent formwork from vibropressed concrete blocks and in upper floor are used ceramic block Porotherm with voids filed by hydrophobic mineral wool. Loadbearing interior basement part consist of reinforced concrete columns with make a space for parking space for cars. Ceiling construction consists of prestressed hollow core slab Spiroll. Roof is designed as a saddle roof. The main result is the correct design of the building with a correct layout design, correct structural design, architectural, energy saving and safety in use of the building.
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Framing of conflict in Eastern Ukraine in local media
Štěpán, Petr ; Zilynskyj, Bohdan (advisor) ; Šír, Jan (referee)
The thesis analyses framing of news in four local on-line media of Donetsk Oblast in Eastern Ukraine. Two of the analysed on-line news websites (Novosti Donbassa and Mariupolskie Novosti) are based in Ukraine-controlled part of Donetsk Oblast, the two other (DAN and Gorlovka.Today) are located in so-called Donetsk People's Republic established by pro- Russian rebels. The thesis focuses on news reporting of two major events of the Conflict in Eastern Ukraine which occurred in 2015: The battle of the city of Debaltseve and the preparations of local elections in so-called people's republics of Donetsk and Lugansk. The analysis is based on Robert N. Entman's definition of framing analysis which consists of searching for keywords, phrases and other tools which build the frame.
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The Mechanism of Pathogenesis of Experimental Autoimmune Uveitis and Possilbilities of Their Regulation
Klímová, Aneta ; Heissigerová, Jarmila (advisor) ; Pitrová, Šárka (referee) ; Holáň, Vladimír (referee)
Introduction:Uveitis in an ocular inflammation affecting mostly people of working age. Uveitis is responsible for severe visual impairment despite of expanding new therapeutics. The animal models of uveitis were established, because the wide clinical variability of uveitis limits the studies in human medicine. The goal our project was to establish a reproducible model of experimental autoimmune uveitis in Czech Republic, and further on this model to observe the frequency of CD3+ and F4/80+ cells in retina, to assess the influence of microbial environment on intensity of intraocular inflammation and to test the therapeutical possibilities. Material and methods: The C57BL/6J mice were immunized by retinal antigen (IRBP 1-20, interphotoreceptor retinoid binding protein), enhanced by complete Freund's adjuvant and pertussis toxin and mild posterior autoimmune uveitis was induced. The mice were bred in conventional and germ-free (gnotobiotic) conditions. The uveitis intensity was evaluated in vivo biomicroscopically and post mortem histologically on hematoxylin eosin stained sections according to the standard protocol. The histological eye specimen were analyzed also by imunohistochemisty and by flow cytometry. Each experiment was performed for 35 days. The conventional mice with uveitis were treated...
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Business Plan
Janečková, Petra ; Hanzal, Oleg (referee) ; Kocmanová, Alena (advisor)
The aim of my bachelor thesis will be to create a business plan for a new hairdresser's. In this thesis I will gradually address all aspects of the establishment and management of enterprise related. Using the methods and research, I will work to implement the steps, which include fundamental questions, for example, the system search for new customers, gain market share, establish a successful business where people are always happy to return. I will use the theoretical knowledge acquired by study at the faculty of Business and Management, different methods and consult with experts in this field.
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Business plan for Air transport company
Sobotová, Kateřina ; Fuchs, Jan (advisor) ; Cimler, Petr (referee)
The main point of this graduate work is to investigate objectively how the current situation on czech trade looks like. Based on this evaluate if it is good idea to establish new air transport company for private charter flights. For this purpose, was made market research and good imitation of real new company formation. All obtained data will be compare and evaluate for final decision. For analysis was used a website showing summary of one hudred the biggest companies in the Czech Republic and websites of czech airliners which makes competitive environment actually.
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AGENDA-SETTING:
Zeman, Martin ; Ševčík, Miroslav (advisor) ; Pečinková, Ivana (referee)
The thesis analyzes media's ability to establish their chosen issues and thus affect the relevance of the political groups, leading to better outcomes of selected politicians in elections The thesis is based on the assumption of rational ignorance and the assumption of voters choosing between political parties that have a real chance to be elected. The hypothesis is that the very relevance of a political group is determined by media. Empirical research is based on the elections to the Chamber of Deputies of the Czech Republic in 2013.
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Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice
Holub, Ondřej ; Molín, Jan (advisor) ; Pelák, Jiří (referee)
This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.
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Posouzení interní metodiky testování na konkrétním projektu a návrh vylepšení
Hofrichterová, Kateřina ; Bruckner, Tomáš (advisor) ; Kodym, Oldřich (referee)
The thesis is focused on testing the banking software. The first part is contained introduction to the topic, introduced the project, including its objectives, the nature of the application, my role in it. Further described is a method Case study used throughout the work. The company is a researcher of the project for the client. The first objective is to describe the company's testing methodology by which the project progressed during, compare it with other methodologies with regard to their robustness, the degree of organization of work and domestic allocation. The second objective is to determine the bottlenecks including the determination of improvement. Each project is unique, so is suitable, another degree of organization. A control method of the project is agile. It is therefore expected framework anticipating complications and subsequent resolution of other areas to occur. The work defines the cause bottlenecks as the internal factor (human labor), external factors (legislative changes). Mapped was not only the current situation but also outlined the cause of the problem. And the third in terms of value-added most important goal is to design verification solutions experts. At work I described ways of solving problems. I woke them both employees solver side, so people from client companies. Experts from the client know good practices in the company and are able to assess the suitability due to the nature of society. Collaborators supply side, meanwhile, have extensive experience from similar projects. Their opinion on the issue can bring effective application of the Recommendation. The biggest benefit is not only the approval but also the subsequent implementation in the course of the entire project.
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