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Solidarity tax increase and super-gross wage from the point of view of effective tax rate
ŠKARYDOVÁ, Lucie
The diploma thesis focuses on the personal income tax, specifically on the component of solidarity tax increase and the concept of super-gross wage. These two tax institutes have been in the past years a frequently discussed topics, up to 2021 when finally they were cancelled and at the same time, there was a return back towards progressive taxation of natural persons. The objective of this diploma thesis is to evaluate the institute of solidarity tax increase and super-gross wage in chosen taxpayers, using an effective tax rate, based on model situations relating to the given issue in 2020 - 2022. The theoretical part, except other things, introduces basic information and construction elements of personal income tax. The practical part of the diploma thesis focuses on the personal income tax calculation per tax periods of 2020, 2021 and 2022. For the calculation of tax, three taxpayers (an employee, a business owner, a property lessor) are chosen in whom two situations (low and high income) are being evaluated. In chosen payers, an annual tax amount after discount is calculated per each situation. Subsequently, the individual situations are evaluated based on an effective tax rate. In the thesis conclusion, the evaluation of super-gross wage institute is introduced as well as the evaluation of the solidarity tax increase.
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Records and inventory management in the selected entity
ŠKARYDOVÁ, Lucie
This bachelor thesis focuses on the issue of inventory in the selected entity. Especially in manufacturing companies inventory forms a significant part of the current assets, and that is why it is necessary to pay adequate attention to them. The aim of the thesis is to analyse and evaluate records, accounting, valuation and management of inventory in the selected entity and to suggest possible changes that lead to an im-provement within the inventory area. The theoretical part defines inventory, its division, valuation when bought and when discarded, inventarization, inventory records and accounting using method A or method B. Further on, inventory management and its financial analysis is mentioned. In the conclusion of theoretical part, inventory is described from the perspective of management accounting. The practical part first introduces the selected entity. Subsequently, analysis within valuation, records, accounting and inventory management is carried out. Using chosen ratio indicators, financial analysis of inventory is realized. The conclusion of the thesis evaluates the current inventory situation in the selected entity, and where there are shortcomings, suggestions of improvement are presented.
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The Role of Reductases in Cancer.
Škarydová, Lucie ; Wsól, Vladimír (advisor) ; Hodek, Petr (referee) ; Bílková, Zuzana (referee)
Only a small attention was paid for long time to reducing enzymes, but today it is clear that these are an important part of the endogenous metabolism and also the phase I biotransformation of xenobiotics. The significant group of reducing enzymes are carbonyl reductases that belong to two superfamilies - short chain dehydrogenases/reductases (SDR) and aldo-keto reductases (AKR). Their role in cancer is now intensively studied and their functions in cancer it is possible to divide into two main sections. It is known that carbonyl reductases play a substantial role in hormone-dependent cancers as prostate, breast or endometrial cancer. Active estrogens or androgens are important growth factors for these cancers because they evoke increasing of cell proliferation so that elevated possibility of mutations of important genes and development of cancer. Carbonyl reductases along with other enzymes (e.g. aromatase) participate in formation of these active sex hormones in extragonadal tissues, so an inhibition of such enzymes may be a target of anticancer therapy of hormone-dependent cancers. It is necessary to determine which enzymes are essential for the formation of active sex hormones in particular types of cancers. Besides hormone-dependent cancers, carbonyl reductases play also role in cancers that...
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The Role of Reductases in Cancer.
Škarydová, Lucie ; Wsól, Vladimír (advisor) ; Hodek, Petr (referee) ; Bílková, Zuzana (referee)
Only a small attention was paid for long time to reducing enzymes, but today it is clear that these are an important part of the endogenous metabolism and also the phase I biotransformation of xenobiotics. The significant group of reducing enzymes are carbonyl reductases that belong to two superfamilies - short chain dehydrogenases/reductases (SDR) and aldo-keto reductases (AKR). Their role in cancer is now intensively studied and their functions in cancer it is possible to divide into two main sections. It is known that carbonyl reductases play a substantial role in hormone-dependent cancers as prostate, breast or endometrial cancer. Active estrogens or androgens are important growth factors for these cancers because they evoke increasing of cell proliferation so that elevated possibility of mutations of important genes and development of cancer. Carbonyl reductases along with other enzymes (e.g. aromatase) participate in formation of these active sex hormones in extragonadal tissues, so an inhibition of such enzymes may be a target of anticancer therapy of hormone-dependent cancers. It is necessary to determine which enzymes are essential for the formation of active sex hormones in particular types of cancers. Besides hormone-dependent cancers, carbonyl reductases play also role in cancers that...
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