|
| |
|
|
Taxes in the Accounting System of Business Corporations
ŘEZNÍČKOVÁ, Martina
Presentation of taxes in the accounting system of business corporations is defined by rules, and it is very important for business corporations when and how taxes influence economic result. At first the tax system of the Czech Republic is described and individual taxes are categorized. Then the work deals with how these taxes are accounted. Because of an important role of corporate income tax, the work also deals with a transforming economic result into a base of corporate income tax and options to optimize a tax duty of this tax. A company settled in the Central Bohemia was chosen for the practical part, which presents the tax system in a particular company during year 2017. The company manufactures goods from nonwoven textile, which are used during environmental accidents and incidents. Then the work describes how the taxes of this business corporation were accounted. The work also deals with the transforming of company's profit into the base of corporate income tax and then the tax duty of company is calculated. Finally there are mentioned some options that they can de-crease the corporate income tax and then these options are also calculated.
|
|
|
Financial health of the company
Řezníčková, Martina ; Čámská, Dagmar (advisor) ; Špička, Jindřich (referee)
The main goal of this bachelor thesis is to predict the future of the company Eta a.s., which produces electronic devices. The thesis is divided into a theoretical part, to which a practical part relates. The instruments are described in the theoretical part and applied on the company afterward. Methods, which I used, are ex post and ex ante analysis. Through them it is possible to find out, what kind of trend was in the past and what prediction could be expected in the future. In the financial analysis I will figure out horizontal and vertical analysis, proportional and differential indicators, Du Pont's decomposition and economic value added. There will be used bankruptcy and creditworthy models to predict the future. In the theoretical part, computations and recommended values of ex post and also ex ante analysis will be described. Company will be introduced in the practical part and described computations will be applied. The financial situation of the company will be compared with competitive companies.
|
|
|
Logistics, security and intervention, a strategic approach to the occurrence of foot-and-mouth disease on 300 livestock in a farming community
ŘEZNÍČKOVÁ, Martina
The foot and mouth disease is an acute, very contagious virus disease of even-toed ungulates (cattle, Wheel, pigs). The primary source of the infection is an ill animal, a secondary source are all the subject contaminated by the originator of the illness. Also people often pass the illness (on their shoes and also clothes). At present, the foot and mouth disease in Great Britain is mentioned at most; however, the epi-centers of the contagion of this illness may be found in many other places all around the world. Although the last occurrence of the foot and mouth disease was recorded in 1975 in the Czech Republic, the real risk of spreading this infection in our territory exists also at present. The people get infected with foot and mouth disease may very seldom. Also the most animals are able to survive this disease; in spite of this fact, spreading the infection in the breeding causes immense economic loss. For this reason, many countries consider necessary to fight against the infection by all the possible means. First of all the prevention and preparation of various plans and preparation of experts is accentuated. In case of any suspicion concerning the foot and mouth disease it is necessary to take the necessary measures. Only thanks to a thorough preparation and correct observation of all the measures it is possible to fight effectively with this dangerous infection, although at the expense of lives of many animals.
|
guest ::
RSS feed.