National Repository of Grey Literature 33 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Comparison of CSR activities of companies on the czech market and their contribution to society
Říhová, Lucie ; Lhotáková, Markéta (advisor) ; Tročil, Jan (referee)
The paper focuses on evaluation of corporate social responsibility in Starbucks and Tchibo. To fulfil this aim is used the analysis of CSR activities of companies mentioned above. The indispensable part of this paper is also research in form of a questionnaire, that investigates the public awareness of sustainable activities and it´s attitude to this issue. In the first part of this paper can be found a theoretical introduction to the problem, two following chapters are focused on Starbucks and Tchibo. The last part of the paper is dedicated to the questionnaire.
VAT frauds
Kohoutová, Tereza ; Skálová, Jana (advisor) ; Říhová, Lucie (referee)
The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.
Tax optimization methods of international companies
Černá, Kateřina ; Finardi, Savina (advisor) ; Říhová, Lucie (referee)
This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, transfer pricing and the companies conversions. Because of the aggressive tax optimization are the public budgets shortened by million crowns. As a reaction many of guidelines and plans of international organizations has been written to worsen the possibilities of tax planning. The impacts on public budgets are shown and counted on the model example of fictive international company.
Comparative analysis of double taxation of the income from employment in selected OECD countries
Mašatová, Julie ; Říhová, Lucie (advisor) ; Tepperová, Jana (referee)
The aim of this work is to evaluate the development of Article 15 Income from Employment of the OECD Model Tax Convention on Income and on Capital, especially with the accent on the Commentary of this article. Furthermore, to analyze, with the assistance of selected double tax treaties concluded by the Czech Republic, whether the Czech Republic, thus the Ministry of Finance, Ministry of Foreign Affairs and the General Directorate of Finance, follow the trend in the development of Model Tax Convention and apply it to the newly concluded double tax treaties, i.e. whether the institutions listed above accept the OECD Model Tax Convention and its Commentary as an interpretative regulation to be followed when concluding double tax treaties with both OECD member countries and with non-member countries.
Analysis of applicability and transferability of the corporation tax losses within the EU
Fuksová, Barbara ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
This thesis analyses the treatment of tax losses in the Czech Republic in national and cross-border situations in the context of the recommendations of the European Commission and trends in treatment of losses, based on the cases of the European Court of Justice. Lack of immediate relief for losses leads to asymmetry of taxation, which is one of the causes of limitation functioning of the EU internal market. The comparison with other EU Member States based Czech Republic as a country with below-average possibilities of obtaining relief for losses. These include the 8 Member States have not yet adopted any national system of group taxation. Ways to get immediate relief for losses in domestic situations, including remains fiscally transparent entities in the group structure. Cross-border loss relief is available only if doing business in certain countries either by means of transparent entities or permanent establishments. This method of obtaining relief for losses is contrary to the interpretation of freedom of establishment, according to which there should be no discrimination on the basis of the legal form of business.
The Czech spa as a European phenomenon.
The aim of this thesis is to analyze the needs and consumer behavior in spa services to the dominant segments Czech clientele and also predictions of potential behaviors that part of the population that has been in the spa. In the practical part mainly analyzes the project titled "Let's go to the spa," which was presented to the 6th challenges in the Integrated Operational Programme and in April 2010 was from this program and approved for funding. The project was completed in June 2012. The project was elaborated author of this thesis. Finally, the practical part was especially pointed out the current situation ongoing in almost all spa facilities with regard to the results of research just everything where R is the author's spa visits and the number of received proposals on health care in the previous period and a summary of current critical situation in the spa is

National Repository of Grey Literature : 33 records found   1 - 10nextend  jump to record:
See also: similar author names
11 ŘÍHOVÁ, Lenka
1 ŘÍHOVÁ, Libuše
12 ŘÍHOVÁ, Lucie
1 Říhová, Lada
6 Říhová, Ladislava
11 Říhová, Lenka
2 Říhová, Linda
1 Říhová, Lucia
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