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Accouting earnines taxation analysis in the Czech Republic and chosen country in EU
LYSÁKOVÁ, Jitka
The focus of my diploma thesis is the analysis of the present taxation laws, with an emphasis on the corporate income tax and the value-added tax in both the Czech and Slovak Republics. This thesis provides an analysis of and methods for tax-base framing and their respective impacts on the final corporate income tax in the Czech and Slovak Republics. With respect to the value-added tax, this thesis concentrates mainly on the intracommunitary benefits as these are important for entrepreneurs for the development of foreign trade.
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Practical aspects of accounting for mergers of corporations
Kučerová, Pavlína ; Strouhal, Jiří (advisor) ; Skálová, Jana (referee)
The aim of this thesis is to define the problems associated with the process of the mergers of companies in the Czech legislation. The theoretical part deals with mergers from the legal, accounting and tax point of view. The following part is a practical example which describes the merger of five joint-stock companies. This example is based on real data and it demonstrates some situations characterized in the theoretical part.
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Joint-stock company (accounting and tax connections)
Svobodová, Hana ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.
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Company members' liability
Lála, Daniel ; Žák, Květoslav (advisor) ; Kordač, Zbyšek (referee)
This bachelor thesis provides a complex review of problems concerning liability of company members and is divided into three chapters. The first chapter deals with the term "company", the historical development of companies focusing on the territory of the Czech Republic, and presents the basic characteristics of the particular types of companies which can be promoted in the Czech Republic. The second chapter is fundamental since it analyzes the liability of company members in every company type which can be formed in the Czech Republic, i. e. in unlimited liability company, limited partnership company, limited liability company, joint-stock company, European economic interest grouping and European company. On the basis of judicature the last chapter gives answers to questions directly or implicitly connected with the liability of members for obligations of the company.
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The equity - example of particular company
Sehorsová, Kristýna ; Sklenár, Roman (advisor)
The aim of this bachelor thesis is to explain problematic of the equity. There are determinations of legal form at first, joint-stock company and limited company for more detail. The most extensive part deals with capital stock, its increase and decrease. There are described capital funds, funds created from profit, and income from operations. The equity problem of particular company is described in conclusion.
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The analysis of the economy in specific conditions of allowance organization and joint-stock company in Liberec Regional Hospital
Augustinová, Tereza ; Takáčová, Hana (advisor)
This theses deals with problems of regional hospitals transformation from the allowance organizations into the joint-stock companies .There are described reasons for this transfer and its effects, not only generally in the Czech Republic, but mainly in the specific case in Liberec Regional Hospital. The objective of this thesis is research the hypotesis, that in the monitored hospital was a significant improvement in management after transformation. This objective is achieved through financial analysis and analysis of output indicators for the period from 2005 to 2009, including the existence of hospital as a joint stock company and as a allowance organization.
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Business Plan
Plzák, Karel ; Kovář, František (advisor) ; Grácz, Viliam (referee)
This thesis formulates a business plan of established joint stock company that is dedicated to two very different business activities. The thesis consists of 5 parts - an introduction, theoretical and methodological part, the description of the analyzed company, application of selected methods, and the conclusion. The product portfolio is analyzed with a business plan of the company. By application of the business plan is implemented innovation and modernization of two principal activities. The results of application of the business plan are assessed in terms of financial analysis. Application of the business plan will help in solving main problems of the analyzed company - low profitability and high costs.
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