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Comparison of housing cooperatives and owners' associations from the accounting and tax point of view
DOLEŽALOVÁ, Karolína
The thesis provides information on accounting procedures and tax obligations of a community of unit owners and a housing association according to Czech legislation. The main objective is to define and compare accounting and tax aspects of a community of unit owners and a housing association from a theoretical and practical point of view. In the practical part, theoretical knowledge is applied to a community of unit owners ABC units a housing association XYZ. According to their statutes, the formation of the given unit, their authorities, obligations, and rights of owners of units (members of the community), the management of the unit is defined. Then, on a basis of accounting documents, procedures, methods of accounting and taxation for individual entities are displayed. Following an analysis of legal, accounting and tax aspects of the ABC community of unit owners and the XYZ housing association, main differences between these subjects are described. Closing part of this paper is focused on recovery of debts from a community or association members, charging of advances on services, house management and value added tax with recommendations from experts.
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Trends in incidence of Tuberculosis and Nontuberculous Mycobacterial Infections in years 2001-2020
Doležalová, Karolína ; Göpfertová, Dana (advisor) ; Skřičková, Jana (referee) ; Svatoň, Martin (referee)
Trends in incidence of tuberculosis and non-tuberculous mycobacteriosis in children and adolescents in Czech republic in years 2001-2020 BCG vaccination programs were introduced into Czechoslovakia more than 60 years ago under an entirely different epidemiological situation than that of today. Compulsory mass BCG vaccination was abolished in November 2010 and changed to a selective vaccination program for infants at high risk of contracting tuberculosis. This work wants to ascertain the risk of tuberculosis and non-tuberculous mycobacterial infection in 10 years following the change of the vaccination program and a comparison with the same period of mass BCG vaccination. The design of this work is a descriptive study, comparison, and statistical analysis of data for the period 2001-2020 about cases of tuberculosis and mycobacteriosis as reported in the Tuberculosis Register. The conclusions are that the trend of TB incidence in children in both compared periods is identical and statistically significantly decreasing (p <0,001). The trend of incidence of NTM cervical lymphadenitis in children is in the first period degressive and non-significant (p=0,561). However, in the second period, the trend is significantly increasing (p <0,001), in every, compared two subsequent years is an increase of 8 %....
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Comparison of Accounting Procedures of Fixed Assets for a Non-profit Organization and a Profit Entity
DOLEŽALOVÁ, Karolína
This bachelor thesis provides information about procedures and methods of accounting of long-term assets at a non-profit organization and at an entrepreneurial entity according to Czech accounting legislation and legal regulations. The main objective of this thesis is a comparison of accounting procedures of long-term assets at a selected non-profit organization, specifically of a regional self-governing unit and an entrepreneurial subject from the theoretical and practical point of view. In the practical part, it is verified whether Tučapy municipality accounts for long-term assets according to the accounting regulations presented in the theoretical part, based on a presentation of accounting procedures of fixed assets. The verification serves to an assessment of differences in the accounting of fixed assets between the non-profit organization and the entrepreneurial subject. After analyzing the long-term assets accounting practices in Tučapy, the main differences in the accounting of fixed assets between selected entities are described. The last part of this thesis describes the issue of accounting of small non-current assets in a non-profit organization, as in this area there are most mistakes and questions about the correct accounting of long-term assets according to legal regulations.
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