|
|
Consolidation of Financial Statements of the Selected Group
Bláhová, Šárka ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.
|
|
|
A Proposal of a Solution to the Optimization of the Corporate Income Tax by Using Depreciation, Reserves and Adjusments
Bláhová, Šárka ; Iva, Klimendová (referee) ; Svirák, Pavel (advisor)
Tax optimization is a way to reduce the tax liability, without the law was violated. Legislation of the Czech Republic provides several ways in which you can edit, respectively. reduce the tax base. The aim of this work is to propose the best solution calculating tax obligations to pay the tax as low as possible. The work for this purpose will be the three ways to optimize your tax liability, namely: different methods of depreciation, creation of reserves and their dissolution and utilization of adjusments. Ways to reduce the tax liability is, of course, more and each company chooses the one that is most suitable for them.
|
|
| |
|
| |
|
|
Arthur Breisky and Oscar Wilde: Criticism, Mask, Mystification
Bláhová, Šárka ; Doležalová, Lucie (advisor) ; Alt, Jaroslav (referee)
The thesis is devoted to the following two representatives of literal decadence, Oscar Wilde, British dramatist, prose writer, poet and essayist, and Arthur Breisky, Czech prose writer, literary critic and translator. The thesis opens with providing a basic insight into the life and work of both authors. They were both influenced by decadence, which was not only an artistic trend, but also a specific spirit of the time that was reflected in the psychological and social roots and opinions of both authors. The thesis works with the basic assumption that the Czech decadent Breisky was significantly influenced by Wilde in his opinions and activities. The thesis sets up three areas to explore that mingle and influence each other: criticism, masque and mystification. The main similarities between Wilde and Breisky are analyzed in the thesis. Based on the comparison of individual motives, it is possible to trace how Breisky builds on Wilde's ideas and what, on the other hand, he invents newly or differently. Apart from the comparison of both authors, the thesis also provides a comprehensive overview of Breisky's opinions on literature and art at the theoretical level. Key words: Arthur Breisky, Oscar Wilde, decadence, critique, art, masque, mystification, dandysm
|
|
|
Aesthetics of Virginia Woolf
Bláhová, Šárka ; Ševčík, Miloš (advisor) ; Kaplický, Martin (referee)
This thesis is dealing with characteristics of Virginia Woolf's aesthetic views which progresses according to the then aesthetic teories. It introduces significant differences between the Victorian and the following Modern period which influenced all areas of human activities. The thesis discusses step by step development of human thinking and its reflexions into production and experience of art. Besides that, the thesis analyses art activities of Bloomsbury group, its philosophy and aesthetics. It includes main aesthetic thoughts of Mr. Roger Frye and Mr. Clive Bell who were part of the group and created its aesthetic views. Finaly we will focus on Virginia Woolf and her aesthetic opinions which were influenced by Mr. Roger Frye's aesthetic views. Powered by TCPDF (www.tcpdf.org)
|
|
| |
|
|
Integrative role of Dělnické listy for the orientation of Viennese Czechs in the period of political change 1918-1919
Bláhová, Šárka ; Sekera, Martin (advisor) ; Krejcar, Robert (referee)
This master's thesis examines the influence of a Czech newspaper, the Worker's Papers, that was published in Vienna. The daily paper was targeted at Czech citizens living in the Austrian capital in the times of political changes, between 1918 and 1919. First, the thesis employs the method of a quantitative analysis of articles from selected front pages of the Worker's Papers. I overview the major topics that the newspaper most often reported on: the world politics and the situation of Czechs living in Vienna. Then, I engage in a qualitative content analysis, analyzing key issues of Czechs that were often publicly discussed in the Austrian capital. Regarding the world news reporting, only articles that directly influenced Germany and Hungary are considered, since the Worker's Papers paid a special attention to this region. Using the quantitative, as well as qualitative, content analysis, I examine the extent to which the reporters in the Worker's Papers influenced their readers in terms of their audience's decision making and in terms of shaping the collective identity of the Czech minority in Vienna. The thesis discloses the topics that the Worker's Papers frequently reported on. Additionally, the thesis reveals the role of the newspaper in shaping the way Czech minority perceived themselves in the...
|
|
|
A Proposal of a Solution to the Optimization of the Corporate Income Tax by Using Depreciation, Reserves and Adjusments
Bláhová, Šárka ; Iva, Klimendová (referee) ; Svirák, Pavel (advisor)
Tax optimization is a way to reduce the tax liability, without the law was violated. Legislation of the Czech Republic provides several ways in which you can edit, respectively. reduce the tax base. The aim of this work is to propose the best solution calculating tax obligations to pay the tax as low as possible. The work for this purpose will be the three ways to optimize your tax liability, namely: different methods of depreciation, creation of reserves and their dissolution and utilization of adjusments. Ways to reduce the tax liability is, of course, more and each company chooses the one that is most suitable for them.
|
|
|
Consolidation of Financial Statements of the Selected Group
Bláhová, Šárka ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.
|
guest ::
