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The Proposal for Improvement Economy of Municipality
Marková, Michaela ; Vendolský, Ondřej (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s thesis named „The Proposal for Improvement Economy of Municipality“ deals with the municipality economy of city Slavkov u Brna between years 2006 – 2008. The aim of this work is to analyses revenues and expenditures and to evaluate the municipality economy. The first part of the work is focused on the theoretical explanations, the second part of the work is focused on evaluation of management in municipality of city Slavkov u Brna and third part includes the proposal for improvement economy of this municipality.
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Evaluation of the Financial Situation of a Company
Marková, Michaela ; Holásková, Lenka (referee) ; Kocmanová, Alena (advisor)
The aim of this diploma thesis is to evaluate the financial efficiency of company Daikin Device Czech Republic for the period betwen years 2006 – 2009. By using the methods of financial analyses I evaluate the current situation and propose suggestion for improvement. The first part is theoretical and explains all related terms and sources that are later used in practical part. The practical part of the thesis starts with analysis of outside and inside factors, and subsequently is followed by the evaluation of the financial indicators and financial efficiency and the summary. In final part of this work I suggest some proposals that could lead to the improvement of the current situation of the company.
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Prague Castle fire protection
Laštůvka, Jaromír ; Rosická, Zdena (referee) ; Marková, Michaela (advisor)
My bachelor’s thesis „Security of the Prague Castle and its protection against fire“ concentrates just on a small part of complex problems of fire service. It concerns the methods of securing a historic building both from the point of view of a possible risk of fire and from the point of view of evacuating a large number of people from the whole Prague Castle compound.
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Double Tax Treaties
Procházková, Andrea ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.
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Selected Tax Aspects of International Business
Tichá, Dominika ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The result of the global integration of the world economy are globally operating corporations. Multinational enterprises operate in different countries whose economic policies are different from each other. These differences have considerable impact on tax policy. Taxes are the subject of conflicting interests of the international business and tax policy. One of the current objectives of the MNEs is to reduce the total cost in order to achieving competitive advantage in the global market as well as to minimize the global tax liability through its optimization. To achieve these objectives the international tax planning is a widely used means. International tax planning uses tax havens and their favourable tax conditions to divert profits. Minimizing tax liability often leads to tax avoidance or tax evasion. Different legislative adjustments and mutual meeting of local and international legislation gradually uncover gaps and weaknesses enabling reduction and shedding of profits. Consequently, states are deprived of significant tax revenue. One of the most common and most important methods to minimize the tax liability of MNEs is transfer pricing. Transfer prices are to be determined in accordance with the arm's length principle, using comparative analysis and an appropriate method of assessment. Transactions carried out between associated enterprises may be regarded as a risk area which gets to the fore states and tax administrations. The first part of thesis focuses on tax policy in terms of international taxation of income and international tax planning. The second part presents a transfer pricing. The third and last part describes the practices of MNEs in transfer pricing and corresponding initiatives of national and international organizations.
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Tangible fixed assets in terms of accounting and tax
MARKOVÁ, Michaela
The goal of bachelor's thesis is to analyse the long-term tangible assets from both accounting and fiscal view, to compare individual aspects from the impact on the corporate income tax view and to appraise the given situation in the selected accounting entity. The theoretical part treats the approximation of the differences between the accounting and fiscal view on the long-term tangible assets. It deals with the defining of the long-term tangible assets, technical appraisal and the depreciation methods from both views as well. Its part is also addicted to the dilemma of the acquisition, the appraisal and the consequential retirement of the long-term tangible assets. Last but not least it points to the differences of the accounting and tax depreciation and to the impact on the income tax base. The practical part is focused on the analyse execution of the accounting and tax deprecitation of the long-term tangible assets in the selected corporate. The content of the analyse is to show the depreciation impact on the income tax base and the consequential analysis. Furhtermore the practical part is addicted to the dilemma of the technical appreciation and the appropriate potentiality that may occur in terms of the long-term tangible assets depreciation of the given accounting entity. Likewise it contains the analyse of the accounting and tax methods, the consequential appraisal and the summary. Not least it deals with the latest methods of the long-term tangible assets retirement.
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Mergers in the Czech Republic from a legal, accounting and tax point of view
Haluza, Jan ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
This thesis deals with legal, accounting and tax aspects of mergers in the legal environment of the Czech republic, particularly in relation to the amendment to Act. No. 125/2008 Coll., on Transformations of Trading Companies and Cooperatives, and to other related legislation. Furthermore, the paper identifies the main differences in accounting solutions when performed according to Czech accounting standards and IAS/IFRS, defines the basic features and characteristics of mergers and acquisitions and outlines their current importance in the international context. The above is demonstrated on the case of a merger of two capital-related companies in the telecommunications industry. Using quantitative and qualitative methods, the present work also evaluates the success of the selected transaction.
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Historical analysis of land use in territory of interest
MARKOVÁ, Michaela
The thesis deals with analysis of development of land use in territory of interest, specifically in land registry of municipality of Batelov, specifically in the period from 1836 to 2009. Entire work related to analysis of the material took place in the program ArcMap. The result of the work is represented by graphic and chart output explaining all the transformation in land use that occured in the monitoring period. The outline of possible reasons thet caused the transformation is comprised in the thesis as well.
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Aspects of taxation when entering foreign markets
Berková, Hana ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
This diploma thesis analyzes several aspects of taxation when entering a foreign market. The first chapter explains the difference between nominal and effective tax rates and tax burden regulation by enterprises during the current debt crisis. The second chapter deals with double taxation agreements and methods that eliminate double taxation. The third chapter describes the rules of transfer pricing and advance pricing agreements. The last chapter focuses on tax incentives and risks of taxation, especially tax avoidance, tax evasion and the negative attitude of developed countries against tax havens.
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