|
|
Reflection of Polish armed forces by the Czechoslovak state agencies in 1919-1939
Plaček, Jan ; Šedivý, Ivan (advisor) ; Rychlík, Jan (referee)
The bachelor thesis deals with the reflection of the Polish armed forces by the Czechoslovak state authorities between 1918 and 1939. Its aim is to find out what and why the Czechoslovak authorities were interested in and then how the reflection took place. This is achieved by researching primary sources against the background of the development of Czechoslovak- Polish relations. The thesis is divided into three main chronological chapters. In each of them, the context of Czechoslovak-Polish relations or other contemporary realities is first presented, and afterwards the reflection on the Polish armed forces is also given.
|
|
|
Tax optimization of companies
Dědinová, Pavla ; Kislingerová, Eva (advisor) ; Plaček, Jan (referee)
This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes the difference between tax optimization and tax evasion. Subsequently, the options for optimizing the income tax are presented - from the very start of business, through the optimization of the tax base, tax deductions and deductible items. In the case of value added tax, the work deals on one hand with the tax registration itself and on the other with the group tax registration. Work should provide comprehensive guidance for reducing tax burden on businesses.
|
|
|
USER HABITS METAMPHETAMINE USERS
Plaček, Jan ; Minařík, Jakub (advisor) ; Gabrhelík, Roman (referee)
1 Univerzita Karlova v Praze 1. lékařská fakulta Studijní program: Specializace ve zdravotnictví Studijní obor: Adiktologie ID studijního oboru: B5345 Jan Plaček Uživatelské zvyklosti uživatele pervitinu User habits of methamphetamine addicts Bakalářská práce Vedoucí závěrečné práce: MUDr. Jakub Minařík Praha 2016 2 Summary The author sets "to map user's habits (frequency and dose) of methamphetamine users, including such addictive substances combined with the primary addictive substance" as aim of this work. The work is divided into two parts - theoretical (Chapter 1) and practical (Chapter 3 - 6). The theoretical part explores methamphetamine - what is it, history, effects, number of users. The second part consists of interviews with eight users of methamphetamine. The author demonstrates common habits of methamphetamine users. It is very difficult, because there are many factors affecting frequency and dose of users. Many of that factors are not entirely predictable. Keywords methamphetamine, drug, dose, frequency, combination
|
|
|
The effect of bailiff territoriality on the reclamation of receivables, the length of debt recovery and other aspects of court-ordered distraints
Plaček, Jan ; Smrčka, Luboš (advisor) ; Belás, Jaroslav (referee) ; Hučka, Miroslav (referee)
The area of individual reclamation of receivables in the form of court-ordered distraints has undergone significant changes since the year 2000. The initial practice, when the claims used to be enforced directly by judicial officers, proved to be largely ineffective and with difficult to apply. The Ministry of Justice has responded by adopting an amendment to the Act (Act no. 120/2001 Coll., on bailiffs and executor activities), which introduced the independent bailiff offices. Then, the law itself understood the bailiff authorities as a separate entrepreneurs. Currently, in the Czech Republic, there can be seen the distribution of the market with distraints according to the Pareto rule. Approximately 20% of bailiff offices manage over 80% of distraints. It is obvious that this is an unsatisfactory condition for the majority of bailiff offices. In response to this fact, the Czech Chamber of Bailiff offices calls for the introduction of territoriality, which would eliminate by law the market environment from the market with distraints and every single bailiff office would have a stable allocation of distraint proceedings. The analysis carried out clearly shows that there are significant differences between bailiff offices in terms of speed and in success of the debt recovery. The actual demand for the introduction of territoriality would not merely be a reallocation of the market with distraints. Putting it into a practice would greatly influence the transactional costs of business and non-business entities in the Czech economy. The thesis comprehensively describes the issue of territoriality and quantifies how much the debt collection will decrease in case of its introduction. In the conclusion, an alternative draft is formulated, which might, according to the author, allow effective regulation and supervision of the activities of bailiffs' offices without compromising the inherent efficiency of the reclamation of receivables in terms of market environment.
|
|
|
Valuation of the company DEKTRADE, Plc.
Pop, Tomáš ; Kislingerová, Eva (advisor) ; Plaček, Jan (referee)
The main objective of this thesis is to determine the market value of the compa-ny's equity DEKTRADE, Plc. to the valuation date 1st January 2016. The sec-ondary objective is to predict the growth of the market. These predictions should help the company's management. Thesis will be typically divided into theoretical part that aims to introduce readers to the issues of valuation and introduce methods that will be used in subsequent practical part. The practical part begins with a strategic analysis to be followed by a financial analysis. Following the distribution of assets to the operationally necessary and unnecessary forecast of value and a financial plan. The actual awards will be made using the method DCF entity. Results will be compared with the book value of equity.
|
|
|
Valuation of the Company Jan Becher - Karlovarská Becherovka a.s.
Lipka, Lukáš ; Strouhal, Jiří (advisor) ; Plaček, Jan (referee)
The aim of this diploma thesis is to estimate the value of the company Jan Becher - Karlovarská Becherovka a.s. The valuation is made by June 30, 2015 for the purposes of current company shareholders. First part of the thesis is dedicated to the theoretical instruments of the company valuation, which are subsequently applicated in the second part of the thesis. First of all, the valuated company is briefly introduced and afterwards follows the strategic and financial analyses. The main goal of these analyses is to set a strategic background of the company, asses its current as well as expected future market position and its overall financial results. Based on these analyses, the main value drivers are specified and afterwards, with use of gained data, financial plan containing balance sheets and profit and loss accounts for the years 2016-2020 is compiled. This financial plan serves as a foundation stone to the valuation. The valuation itself is done using a yield method of discounted cash flow in variant of FCFF. At the end of this thesis, the estimated value of the company is also compared with the book value of the company.
|
|
|
Valuation of the company
Skříček, Jiří ; Kislingerová, Eva (advisor) ; Plaček, Jan (referee)
The aim of this thesis is to evaluate the company to January 1st 2015 on entity basis with purpose for management decisions. Theoretical part will define methodology for business valuation, followed by practical part where financial and strategic analysis will be done, creation of financial plan and valuation by yield method DCF.
|
|
|
Financial analysis of Gama Group Plc
Magersteinová, Daniela ; Čámská, Dagmar (advisor) ; Plaček, Jan (referee)
The aim of this thesis is to comprehensively analyze the company Gama Group Plc using selected tools. The analysis is conducted for the years 2009 - 2013. A system of absolute indicators and financial ratios, which are indicators of profitability, activity, liquidity and leverage, is used in this thesis. Return on Equity is subjected to DuPont pyramid decomposition. Attention is also paid to indicators of Economic Value Added. The final part of this thesis is aimed to the comparison of industry in which the company operates. The conclusion summarizes the results of analysis and based on them there are set out recommendations for any shortcomings.
|
|
|
Financial analysis of the company ContiTrade Services s.r.o.
Zámorská, Kristýna ; Mikan, Pavel (advisor) ; Plaček, Jan (referee)
The purpose of the Bachelor's Thesis "Financial analysis of the company ContiTrade Services s.r.o." is to evaluate the financial health of the company ContiTrade Services s.r.o. between the years 2008--2013 by financial analysis. This thesis is divided into two sections -- theoretical and practical. The techniques of financial analysis, which are used in the practical section, are shown in the theoretical section. The financial analysis includes vertical analysis, horizontal analysis, ratio indicators, decomposition of ROA and ROE, analysis of working capital, value indicator EVA, bankruptcy and solvency models and a comparison of values of basic indicators of the analysed company with the best competitor and industry.
|
|
|
Analysis of financing high school
Chmelová, Tereza ; Vávrová, Hana (advisor) ; Plaček, Jan (referee)
The thesis is focused on the analysis of financing of Secondary building school in Třebíč -- Střední škola stavební Třebíč, funded organization, between the years 2009 -- 2013. The theoretical part includes the structure of national economy, then public sector issues, which education is part of it. Followed by sources of financing of secondary school, legal forms of school, tax benefit and method's description. These methods are used in the practical part, starting with horizontal and vertical analysis, after that self-sufficiency, profitability and finished by KAMF* model. There is neither a comparison with other secondary schools missing, operating on the same field as Střední škola stavební Třebíč is. The conclusion of the thesis is the fact that Střední škola stavební Třebíč uses all approachable ways how to reach the finance to raise student's amount.
|
guest ::
RSS feed.