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Accounting and Tax Aspects of Emploee Benefits
Randis, Lukáš ; Sedláčková, Dana Karská (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with accounting and tax aspects of employee benefits. The theoretical part is focused on the description of the human resources, employee benefits, their current legal regulations and finally accounting and tax aspects of employee benefits. The thesis analyzes the current system of benefits provided to employees in a particular company and contains a proposal for their improvement
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Accounting and Tax Aspects of Emploee Benefits
Randis, Lukáš ; Sedláčková, Dana Karská (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with accounting and tax aspects of employee benefits. The theoretical part is focused on the description of the human resources, employee benefits, their current legal regulations and finally accounting and tax aspects of employee benefits. The thesis analyzes the current system of benefits provided to employees in a particular company and contains a proposal for their improvement
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Postprandial changes of gastrointestinal hormones in patients with anorexia nervosa and bulimia nervosa.
Sedláčková, Dana ; Nedvídková, Jara (advisor) ; Smitka, Kvido (referee) ; Bílek, Radovan (referee)
Background: The present work was aimed to contribute to current research of gut-brain axis peptides ghrelin, obestatin, neuropeptide Y (NPY) and peptide YY (PYY) in women patients with anorexia nervosa (AN) and bulimia nervosa (BN). These hormones play an important role in regulation of food intake and energy homeostasis and their secretion is disturbed under conditions of eating disorders. Various types of consumed macronutrients may induce different plasma hormone responses, therefore we studied plasma levels of ghrelin, obestatin, NPY and PYY after consumption of a high-carbohydrate (HC) and high- protein (HP) breakfast within the meal tests performed under medical supervision. Methods: Plasma hormone responses to high-carbohydrate and high-protein breakfast were examined in patients with AN (total n = 14; age: 24,6 ± 1.8 years, BMI: 15,3 ± 0,7), BN (total n = 15; age: 23,2 ± 1,7 years, BMI: 20,5 ± 0,9) and healthy controls (total n = 14; age: 24,9 ± 1,4 years, BMI: 21,1 ± 0,8). Blood samples were drawn from the cubital vein using an intravenous cannula, the first blood drawn was collected before meal, and then 30, 60, 90, 120 and 150 min after breakfast consumption. Plasma hormone levels were determined by commercially available RIA kits. Results: Fasting and postprandial plasma obestatin...
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Shares and Their Measurement in Financial Accounting
Vašek, Libor ; Roubíčková, Jaroslava (advisor) ; Sedláčková, Dana (referee) ; Doležal, Jan (referee)
The thesis is focused on a comprehensive analysis of a number of valuation models of shares that are classified as financial assets in the investor's financial statements. The analysis follows the classification according to the level of control and in the structure of the context the valuation models of shares in the existence of the minority influence, significant influence and control, and finally the joint control are considered. The both measurement of shares denominated in foreign currencies and measurement of shares in investor's separate financial statements are also discussed in the thesis. The accounting rules follows primarily the current wording of the IFRS and in certain passages are complemented by US GAAP rules or by Czech accounting regulations.
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Nekoncepčnost koncepčního řešení odložené daně
Filinger, Marek ; Žárová, Marcela (advisor) ; Sedláčková, Dana (referee) ; Tumpach, Miloš (referee)
This dissertation entitled "Deferred Tax and its Conceptual Complexities" addresses two immensely complex and intricate issues of deferred taxes and business combinations. Its aim is not only to analyse the development of accounting standards both individually and in mutual dependence, but also, with the help of scholarly works and practical reflections, to draw conclusions on the current state of accounting for deferred tax and on the process of international convergence. In order to achieve this goal, the following approaches were used: close reading of accounting standards as well as professional papers, analysis of the past development from both historical and regional perspective, and deduction of the author's personal conclusions using illustrative charts and a practical example. The dissertation is composed of three interlocking parts looking at deferred tax on its own, the deferred tax in business combinations and deferred tax in a broader context. It is evident, that deferred tax lies at the core of the whole study; however, it does not mean that the ultimate purpose was to dwell on its tiniest details. On the contrary, details, such as the distinction between enacted and substantively enacted tax rates and laws, are pointed out only to shed additional light on the general situation -- especially as the short-term convergence project on deferred taxes is coming to its end -- and on the role of rules versus principles in the current accounting standards, especially on the role of the true and fair view principle. In the first part, the fundamental building blocks (such as the methods of accounting for deferred taxes and the various differences) are introduced from the viewpoint of standards applicable in the United Kingdom, the United States of America, the Czech Republic, and of International Financial Reporting Standards. All the standards are first discussed in chronological order with only the defining issues being analysed; afterwards, the standards are grouped according to the relevant standard setters and discussed in greater detail. The overall picture summarises the main points of the first three chapters. The second part provides the reader first with a general overview of deferred taxes in business combinations, and then focuses on deferred tax assets and the temporary difference arising from the initial recognition of goodwill. The conceptual inconsistencies and the gradually increasing complexity are portrayed using illustrative charts and the results of a simplified practical example based on the data taken from the standards themselves. The conclusion of this part is quite simple: something needs to be done. The question is what. The third part tries to provide the answer. The tentative conclusion is that the path followed by UK standards might currently be the most principle-based, and therefore it could be worth looking at; moreover, it can show that the effort devoted to the reconciliation of US and international standards might be worthless unless it also reconsiders the logic of using the balance sheet liability method with comprehensive allocation but without discounting. The competition among individual standard setters has proved to be of a great importance as it demonstrates that the acceptable alternatives are working not only in the minds of academics, but also in the real world. Finally, the issues of individual responsibility and professional judgement are raised, the pros and cons weighed, and the direction for further research indicated.
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Standardizace oceňování v mezinárodní komparaci: teoreticko-institucionální pohled
Krabec, Tomáš ; Mařík, Miloš (advisor) ; Sedláčková, Dana (referee) ; Nováček, Jan (referee)
Tématem práce je rozbor a interpretace různých forem světové standardizace oceňování aktiv a rozpracování jejích dopadů a možností použití v institucionálních podmínkách České republiky. V úvodních kapitolách je věnována pozornost dosavadnímu, značně sporadickému, rozpracování vztahu standardizace oceňování a ekonomické teorie. Dále jsou formulovány specifické cíle práce, na něž je v následujících kapitolách hledána odpověď. Teoretické vysvětlení tržního mechanismu, jeho funkcí, významu konkurenčního procesu a alternativní způsoby vysvětlení determinace rovnovážné ceny v rámci nesourodých ekonomických teorií slouží jako východisko analýzy, interpretace a komparace dvou světových přístupů ke standardizaci oceňování: Mezinárodních oceňovacích standardů a standardu pro oceňování podniků IDW S 1. Z teoretického vysvětlení důvodů, účelu a role standardizace jsou vyvozeny závěry. Závěr práce obsahuje shrnutí nejdůležitějších poznatků a jejich dopadů do praktického oceňování různých typů aktiv v České republice a potažmo střední Evropě. Na pravou míru uvádí možnost použití kategorie tržní hodnoty při ocenění podniků a jejich částí a majetkových podílů, tedy aktiv s povahou věci hromadné.
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