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Control and detection of unauthorized disposal of the assets of casinos
Ledinská, Kateřina ; Polák, Martin (advisor) ; Molín, Jan (referee)
This work deals with the control and detection of unauthorized disposal of assets casinos. In line with the main aim of the work is divided into four parts. The first section defines the regulating and regulated agencies, by another name casinos and authorities of state supervision. The following section defines assets and the chosen form of unauthorized disposal of them in casinos, complemented by cases where the perpetrator of casinos is within employees the operators themselves. The third part based on the two previous sections is devoted to the description of controls casinos in practice. Controls are firstly divided into those carried out by managers of casinos and controls exercised by organs of state supervision, and then compared with each other. The comparison two control systems are complemented by a fictional example of a connection to the primary records of casinos on the control protocol. The last part provides the legal framework for the previous sections gaming law system.
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The deferred tax
Kysilková, Michaela ; Polák, Martin (advisor) ; Müllerová, Libuše (referee)
The aim of this thesis is to outline the issues of deferred tax accounting as a purely financial operation, which provides detailed information revealing profit entity. It analyzes the characteristics of tax through the profit and tax base for the use of different methods of calculation of deferred taxes and titles, of which deferred tax is based. Further work deals with the deferred tax from the perspective of Czech accounting standards, as developed from the history to the present. There are outlines of tax issues and differences, which shows a comparison of deferred tax. The paper also discussed the similarities and differences between IFRS and CUS. The practical part of itself solve the calculation of deferred taxes of the titles of which deferred tax arises, and its subsequent recognition. This issue should be given more attention in the accounting, since it is a sort of guide for the future, what commitments, or claims against the state is and how it manages. When it is necessary to take into account whether the deferred tax is determined for money leading to it from the perspective of users of financial information. Identify and report the deferred tax should be more large companies than small ones, where it ultimately does not pay.
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actual problems in reporting of small and medium enterprises
Polák, Martin ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This theses is focussed on the issue of reporting of small and medium companies under IFRS for SME. The goal is to evaluate advantages and disadvantages of this reporting in czech enterprenual surrounding. At the beginning of the theses I outline the fundamentals of reporting under czech accounting principles and under IFRS for SME. The practical part is devoted to conversion of Financial Statements from czech accounting principles to IFRS for SME of a construction company that meets the criteria of a medium enterprise.Upon comparing of the both Financial Statements I have come to a conclusion that the Financial Statements under IFRS for SME give certainly a greater evidence than the Financial Statements under Czech accounting principles. Although I have come to a conclusion that the Financial Statements under IFRS for SME are better, their applicability for some companies could be questionable. Such a company could be the one that does not have separate owners and managers.
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Analysis and Evaluation of Experience from International Development Co-operation MPO
Polák, Martin ; Fantová Šumpíková, Markéta (advisor) ; Ševčík, Daniel (referee)
Diploma thesis describes the transformation of Czech foreign development cooperation, appreciation of different views on ways to provide foreign aid in recent years and the change in status of the Ministry of Industry and trade in the Czech Development Agency, and as major players in the overall system. Based on the experience of the different actors of the cycle of foreign development cooperation shall aim to draw conclusions pointing to weaknesses in the existing system and recommend possible directions for the continuation of international cooperation in the coming years.
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Payroll accounting
Peroutková, Markéta ; Polák, Martin (advisor)
The main aim of this thesis is to explain what include payroll accounting. At the beginning of the thesis are mentioned facts of the payroll, furthermore there are kinds of working relationships. The following part is a pivotal area of the thesis, which is dedicated to salaries. There are the components of wages, kinds of wages and also mentioned facts from the health and social insurance. The last theoretical part is devoted to IAS 19.Practical part includes computations of wages in different situations.
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Creative accounting with impact on income tax
Kudláčková, Pavla ; Polák, Martin (advisor)
In this thesis I will try to clarify the concept of "creative accounting". I will engage in describing individual techniques that could lead to a wrong statement. Then, I will continue to identify more specific processes that affect the overall management. In conclusion, I work on reasons that lead to practices of creating accounting and also its consequences.
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The relation between the tax of base and the income
Maráková, Eliška ; Polák, Martin (advisor)
Bachelor's thesis deals with the relation of the base of tax and the income in the Czech Republic, and in particular for legal persons. The determination of the financial result is explained, and its subsequent adjustment on the basis of assessment, as well as the determination of the tax obligations and the payment of tax. At the conclusion of the work is the entire process of adjustment to the result of correction on the basis of the tax shown on the example of a fictitious company.
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Receivables
Bastlová, Soňa ; Polák, Martin (advisor)
The first part of this thesis deals with the way of recording in accountancy, valuation and categorization of receivables. The second part focuses on the way of accounting recording of exchange differences and the capitalization of liability to creditors. The third part provides a legal, accounting and tax view of the most frequently used securing of receivables. The objective of the fourth part is to analyse the impact on creation of bad debt allowance and write-offs of receivables to the tax base and their accounting. The final section provides us with an insight into valuation of receivables in terms of IFRS. Each chapter consists of a theoretical and a practical part. The practical part includes schematic examples.
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Účtování o cenných papírech podle ČUS a IFRS/IAS
Polák, Martin ; Strouhal, Jiří (advisor)
Cílem této bakalářské práce je popsat problematiku účtování o cenných papírech podle ČÚS a IFRS/IAS. Bakalářská práce obsahuje jak teoretickou část, tak praktickou část. V teoretické části je uvedena základní charakteristika účtování a vykazování cenných papírů. V praktické části jsou uvedeny příklady. Největší část práce je právě věnována typovým příkladům cenných papírů. Jsou zde uvedeny pomocné výpočty i názorné zaúčtování cenných papírů.
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Management podniku a daně.
Polák, Martin ; Dvořák, Jiří (advisor) ; Dvořák, Jiří (referee)
Smyslem mojí práce je posoudit, jestli vstup České republiky do Evropské unie usnadnil podnikání fyzickým i právnickým osobám, závislých na dodávkách zboží ze zahraničí, ve smyslu ulehčení legislativy a vyřizování potřebné dokumentace, která je pro takovýto pohyb se zbožím potřebná. Zaměřuji se na daňovou zátěž, rozdíly v legislativě a na rozhodovací procesy, které následně aplikuji v praktické části modelovými situacemi na podnikatelském subjektu.
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