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Intrastat in Practice
Fekerlová, Martina ; Komárková, Lenka (advisor) ; Hajdíková, Taťána (referee)
This work focuses on issues of Intrastat and its main goal is to describe the collection and processing of data, sending statistical reports customs administration and the subsequent identification of the most common mistakes and problems. The thesis is indirectly divided into theoretical and practical part. In the theoretical section are described the concepts related to the international movement of goods and Intrastat. Component of practical part is also the methodology of work, which includes research question and ways of getting information. It is about a qualitative research, precisely observations, analysis of documents and interviews in several companies in the Pilsen Region. The resulting data were processed and the result is a description of the most common problems. The thesis includes proposals for solutions to eliminate these fauls.
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Didactic analysis of curriculum of stocks and supplies in the subject Accounting on Business Academies
Trpáková, Sabina ; Berková, Kateřina (advisor) ; Holečková, Lenka (referee)
The Diploma Thesis deals with didactic analysis of the curriculum on stocks and supplies in the subject of Accountancy in Business Academies. The goal of this work is to suggest the didactic analysis of the curriculum on stocks. The work consists of three parts: the theoretical part, the part of research and the design of the curriculum. The theoretical part starts firstly with the initial assumption of the subject Accountancy, educational programmes and then it continues with the teaching methods used in teaching about stocks and supplies. The second part focuses on evaluation of questionnaires intended for Accountancy teachers in Business Academies. The goal of the research is to find in what way the stocks and supplies are taught. The questions focus on students too, whether they are led to guess the impact of economic operations on the economy itself, if the impacts are noted in financial statements and if the students are taught about IAS/IFRS issues. The last part of the work contains the design of teaching about stocks itself in both first -- concentric circle and the second part. The interpretation of the curriculum is supplemented by accounting schemes, examples for practising and demonstrations of entries into pupils' registers. The chapter is finished by suggestion how to incorporate curriculum about International Financial Reporting Standards into Stocks and Supplies topic.
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Goods and it´s activity inside the European union market
JANDOVÁ, Eva
This thesis deals with goods and its activity and evidence inside the European Union market. The aim of this thesis is to describe the terms of goods export and import inside the European Union market. The conditions under which is the company obligated to register in the system Intrastat are described together with the explanations. Moreover, the very basic terms are included, such as how and when reports are given, what the limit is or which goods are obliged to be registered. In the next part, specific examples of companies in practical training are provided. A marketing research was conducted in this part. An analysis of the process of registration into the system Intrastat was used in this thesis as well as a subsequent synthesis that integrated individual parts chosen from these analysis data. All the information was obtained on the basis of several interviews with authorised people. The aim of this thesis is to discover and assess how the system Intrastat works, to introduce criteria the companies have to follow in order to inform about the usage of this system by the Czech companies in practice.
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The Buying atmosphere in the chosen retail unit
GRYCZOVÁ, Zuzana
The main point of this thesis will analyze individual elements of the schopping environment in selected retail unit, which will supermarket Terno České Budějovice. In addition to this research, this thesis will also focus on customer's feelings about the schooping environment and how specific elements operate. After learning these facts on the basis of the survey will then supplemented some suggestions to improve such elements, which will be most dissatisfied from customers.
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Chinese and Japanese economic growth during the period 2000-2012
Klapáčová, Miroslava ; Stuchlíková, Zuzana (advisor) ; Zapletal, Petr (referee)
The paper deals with Chinese and Japanese economic growth during the period 2000-2012. Whereas China is a rapidly growing developing country, Japan belongs among developed market economies. However, both of them play an important role in the world economy. The main objective of this paper is to examine the growth of these two differently situated economies of Asian region and furthermore perform a detailed analysis in order to determine the share of contribution of the foreign trade to this growth. The study is mainly focused on the development and structural changes in economy and foreign trade of both countries in the observed period. Attention is also paid to the impact of the development of foreign trade to overall economic growth of the countries.
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Trade of European Union with dual-use goods
Dvořáková, Kateřina ; Němečková, Iveta (advisor) ; Hinčica, Vít (referee)
The thesis is focused on trade of European Union with dual-use goods. Dual-use goods is goods that can be misused for production of weapons of mass destruction. For this reason the trade with dual-use goods is regulated. The purpose of thesis is to analyse the environment of dual-use goods' trade and assess whether the control of the export is sufficient. The thesis includes the analysis of development of trade with dual-use goods.
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The trade relationship between the USA and China
Hollá, Adela ; Jiránková, Martina (advisor) ; Sejkora, Jiří (referee)
Between Chinese and American economy was created a huge trade symbiosis in the last 10 years. This relationship, often called "Chimerica" is not only influencing the situation in the home economies anymore but it is also setting the direction of the world economy. China runs a huge trade surplus with the USA and is indefinitely blamed for this. Contrary to the trade, the USA runs with China a surplus in in the trade in services. Chinese economy is catching up with the American one and in the near future it will become the biggest economy in the whole world. Nevertheless American economy is still more advanced, more productive and based mainly on the service sector. The current trade relationship is mostly based on American consumerism and Chinese production. This is one of the reasons why China became a "banker" to the USA
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Formation of corporate revenues and determinants
HRUŠKA, Václav
The aim of this thesis was to classified corporate revenues and their record. To map the factors that affect revenue generation and assessment how to use the category of revenues to evaluate corporate productivity.Based on the financial statements construct the ratios. By analyzing their development to identify factors that positively and negatively affect the size of the revenues corporate prifitability.
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THE ISSUE OF DISCOUNT ON THE GOODS AND THEIR IMPACT IN THE ACCOUNTING AND TAX CONTEXT ON THE CASE OF THE TRADE CHAIN.
SKUSILOVÁ, Veronika
The aim of this thesis is to analyze the impact of the discount politics of the chain store in connection with the current regulations, their interpretation and actual situation. The practical part is focused on the discounts analysis in the selected company. The introduction characterizes the enterprise, its organizational structure and general classification of discounts. In the following chapters there are described some more details about types of particular discounts and the purpose of its use. There are used some specific examples in order to explain the purpose of discounts as well as a description of discounts accounting and reflecting their impact on the assets of the company, financing and operating result. An important information source for this section are internal, operational and other policies. For further understanding of the discounts issue, especially in term of business policy, it was necessary to make an inquiry within the company. Due to these information, it was possible to implement the theory and make the accounting and tax implications analyse. The end of the practical part includes description of problematic situations, which are usual in general practice.
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