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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Employee benefits from accounting and tax perspective
 Johansenová, Ann-Katie ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis focuses on the accounting and tax perspective of employee benefits. The opening section of the work contains basic definitions of terms related to renumeration of employees and describes legal regulations of benefits especially within the Labour Code and Act on Income Tax. The part dedicated to tax solution of employee benefits examines possibilities of tax optimization for employees and employers. Further it includes also an analysis of judicial decisions of the Supreme Administrative Court related to tax disputes between the tax authorities and employers. The final part focuses on comparison of financial reporting according to the International Accounting Standards specifically IAS 19 and Czech accounting legislation.
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The on-line internet booking systems of accommodation facilities in the Czech Republic
 Johansenová, Ann-Katie ; Vaško, Martin (advisor) ; Mlejnková, Lena (referee)
The objective of this Bachelor's thesis was to analyze possibilities for the accommodation facilities how to efficiently distribute their services via internet booking systems. These were compared, on particular examples for the advantages and disadvantages implied from the distribution from their own internet websites, booking portals and online travel agencies. Based on this comparison, there has been drawn up a list of criteria for selection of the appropriate ways for distribution of the accommodation capacities.
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