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The Proposal for Tax Administration Expenses in Company
Cabala, Martin ; Smejkalová, Eva (referee) ; Lajtkepová, Eva (advisor)
The indirect administration costs of taxation are investigated in this study. They are such expences which must be spent in connection with handover of the taxation. The numeration of such expences will be applicated by the optimisation of adnministration taxation expences in a concrete company. On the basis of these calculations an optimal solution of costs minimalization will be recommended to the concrete company.
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Filtering and prediction of discrete time processes
Šmejkalová, Eva ; Hlubinka, Daniel (advisor) ; Čoupek, Petr (referee)
The thesis focuses on filtering and prediction of discrete time processes. We begin by introducing the elementary notations and theory of discrete-time Markov chains and random walks. We then describe the approach to filtering methods, accompanied by comments, figures and examples. After that we prove one of the fundamental theorems about filtering equations and explain the connection between these equations and the introduction of the chapter by graphically and numerically solving two problems. Finally, we end the paper with a brief description of the topic of prediction and prove a theorem that we then apply to a specific problem. 1
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Difficulties in chidren of preparatory classes with a focus on impaired communication ability
Smejkalová, Eva ; Felcmanová, Lenka (referee)
Abstract:Abstract: Communication constitutes the ability to express and share our thoughts, experiences and feelings in everyday life. Communication also plays an important role in the process of education. In education, we gather information, adopt it, learn how to work with it and continue to use it. The position of the child and the pupil with impaired communication ability is much more complicated in this case, because the difficulties in speaking are transferred to the communication process and can affect the management of school skills. Educating pupils with impaired communication skills is a challenging task. Pupils are unable to organize and express their thoughts sufficiently, their speech is often incomprehensible, they do not understand the teacher's interpretation exactly, they cannot speak fluently enough to meet a common communication standard. For these reasons, they come under psychological pressure and sometimes prefer to stop communicating completely. The main goal of the presented rigorous work is the analysis of the most common difficulties of children with impaired communication skills included in the preparatory classes of primary schools. Subsequent evaluation with a description of the most common difficulties due to school immaturity leading to school postponement are part of the...
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Goodwill in mergers
Smejkalová, Eva ; Skálová, Jana (advisor) ; Gnoth, Boris (referee)
The diploma thesis is focused on goodwill, which can occur during mergers of companies in the Czech Republic. The beginning of the theoretical part is devoted to the definition of the term goodwill, summary of the history of that accounting item and explanation of the types of business transformations. It is followed by comprehensive description of recognition and reporting of goodwill and valuation difference on acquired assets in accounting during domestic mergers. The thesis is supplemented by references to specific statutory regulations relating to the manner and timing of the recognition of these items. The whole thesis is focused exclusively on mergers in the Czech Republic. The application part contains information about research and analysis of selected domestic mergers realized in years 2012 and 2013. The most important conclusion of the analysis is that goodwill occurs very rarely during mergers in the Czech Republic.
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The Proposal for Tax Administration Expenses in Company
Cabala, Martin ; Smejkalová, Eva (referee) ; Lajtkepová, Eva (advisor)
The indirect administration costs of taxation are investigated in this study. They are such expences which must be spent in connection with handover of the taxation. The numeration of such expences will be applicated by the optimisation of adnministration taxation expences in a concrete company. On the basis of these calculations an optimal solution of costs minimalization will be recommended to the concrete company.
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