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Analysis of cross – border mergers in Czech Republic and Hungary
Haring, Tomáš ; Skálová, Jana (advisor) ; Vomáčková, Hana (referee)
Diploma thesis Analysis of cross border mergers in Czech Republic and Hungary consists of two parts theoretical and practical one. The first part briefly describes general terms that are necessary for better understatement in terms of mergers and acquisitions. The first half of the theoretical part focuses on key steps and regulations (law, accounting and taxes) that need to be fulfilled to make a cross border merger in Czech Republic. In the second half, the same steps are being analyzed, but from the Hungarian point of view. The last part, the practical one, shows the accomplished cross border mergers in Hungary from years 2013 to 2017. The main goal of the thesis is to explore the legal, accounting and tax aspects of cross border mergers in Czech Republic and in Hungary.
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Comparison of Corporate Taxation in the Czech Republic and the United Kingdom
Štěpánková, Zuzana ; Skálová, Jana (advisor)
This master thesis deals with the comparison of corporate taxation in the Czech Republic and the United Kingdom. In the first chapter, the terms tax and tax system are described and the Czech and the UK tax systems are analysed and compared. The second chapter deals with corporate taxation, its history and current trends. It is deeply focused on the corporate taxation in the observed countries. In the third chapter the deferred tax is explained and the impact of corporate taxation rules on deferred tax is analysed. The crux of my thesis lies in the evaluation and comparison of both systems of the corporate taxation.
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Selecting aspects in prosaic writing by Ljudmila Ulickaja
Skálová, Jana ; Nykl, Hanuš (referee) ; Ulbrechtová, Helena (advisor)
My intention to devote oneself to write about prosaic writing by Ljudmila Ulickaja arose, when I wrote her fiction Meoea u ee oemu. Although following books are much worse, I am convinced, that Ljudmila Ulickaj a has got a original voice in the russian literature these days, and it costs to speak about her. In my Bachelor-essay I first show analytic survey of history Soviet Union fro111 the year 1953. And I speak there about the main movements in the russian literature these years. Than I show selecting critical views from russian joumals and papers, which analyse various aspects prosaic writing by Ljudmila Ulickaja. I divided these views into three groups based on motives, which they choose - universal Vlew, sociological-psychological approach and religious component. Than I attempted to aplicate these views on my own critical analyse. I took three of short stories by Ljudmila Ulickaja and showed my remarks. 54
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The Evaluation of Selected Technology and Materials from the Viewpoint of Using it in Ergotherapy for People with Various Types of Disabilities
Skalová, Jana ; Beránek, Vladislav (advisor) ; Vodáková, Jitka (referee)
The thesis is working on theme: "Evaluation of chosen techniques and materials from the point of usage in occupational therapy of people with different type and degrease of handicap. " The one of the goals of this work is to offer using waste material in ergo therapy especially in development of fine mobility and development of environmental feeling of world among pupils with mental handicap. The theory part of this work deals with ergo therapy, mobility and special educational system in Norway and shortly comparison of Czech and Norwegian school system. The practical part of this thesis focuses on making products from waste material with a group of pupils with mental handicap. Whole thesis is supplemented by pictures from Norwegian schools and by pictures of products made by pupils.
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Mergers and divisions of companies in Belarus - legal and accounting view
Karpava, Darya ; Skálová, Jana (advisor) ; Vomáčková, Hana (referee)
The aim of this diploma thesis is to analyze the process of mergers in Belarus. The thesis is divided into three chapters. The first on is focused on a legislative documents covering mergers in the European Union. The second chapter deals with legislation related to mergers in Belarus, focusing more on accounting area. The last chapter of the thesis is practical and describes two case studies of mergers in Belarus, one from the public sector and one from the private sector. The conclusion includes the assessment of the practical part, a comparative analysis of the difference in the process of mergers in Belarus and Europe, peculiarities of the process of mergers in Belarus and overall assessment of the aims of work. In conclusion there are some proposals that may help to increase the transparency of the situation in Belarus and to contribute to the harmonization of the national legislation with internationally accepted principles and procedures.
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To what extent are financial statements applicable for settlement among the owners?
Radová, Karolína ; Skálová, Jana (advisor)
This thesis is focused on settlement with shareholders leaving a limited liability company. The process of dealing with leaving shareholder is based on determination of so-called settlement amount, which expresses the reward belonging to the shareholder for his business share. Settlement amount is defined by czech law and there are also several precedents issued by courts, which help to specify interpretation of the law. The aim is to define how a company should settle with a shareholder in order to do it fairly and honestly.
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Specific accounting cases and their VAT treatment
Krutinová, Klára ; Skálová, Jana (advisor) ; Molín, Jan (referee)
This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.
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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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