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Selected Share Transactions from the Accountancy and Tax View
Slámová, Klára ; Hruška, Vladimír (referee) ; Brychta, Karel (advisor)
Master thesis deals with the issue of selected business share transactions from the accountancy and tax view. In the first part of thesis there are defined the basic theoretical concepts. The analytical part is focused on the analysis of the law connected with acquisition, holding and selling a business share. The practical part is based on acquired knowledge to elaborate a methodical tool. Suggest methodical tool is subsequently applied to the example.
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International Taxation of Incomes Received from Austria
Slámová, Klára ; Říha, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis deals with the tax liability of a taxpayer, a tax resident of the Czech Republic, which both receive income from sources in our country, as well as from Austria. The bachelor´s thesis analyzes the avoidance of double taxation with Austria in order to propose a methodology to taxation income through model examples. Practical part is focused on income from employment.
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The Theory of Coalitions in the Context of Elections to the Regional Board of Representatives in 2000 and 2004
Slámová, Klára ; Just, Petr (advisor) ; Jüptner, Petr (referee)
The master thesis "The theory o f coalitions in the context o f elections to the regional board o f representatives in 2000 and 2004 " deals with formation of executive bodies at the regional level. The theory of coalitions, concerned exclusively with coalitions at the national level, is applied herein to a lower political level. This is contributed by the fact that in the Czech Republic the regional (as well as municipal) level operates on the same basis as the national level. The legislative body - the board of representatives - disposes of the direct mandate; from it the executive - the council - draws its own mandate. Thus, the effort to transpose the theory of coalitions to a specific environment of regional politics is hereby facilitated. This thesis commences with a theoretical introduction in which the theory of coalitions is presented, focused on the typology of coalition governments. The work follows with an analysis of the institutional aspect of regional politics. The regions as the new regional authorities of self-government needed to establish not only their structure of organization and certain powers, but also the electoral system through which the main body of the region would be filled. Following the theoretical introduction, emphasis is put on the examination of each region (within two...
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Selected Share Transactions from the Accountancy and Tax View
Slámová, Klára ; Hruška, Vladimír (referee) ; Brychta, Karel (advisor)
Master thesis deals with the issue of selected business share transactions from the accountancy and tax view. In the first part of thesis there are defined the basic theoretical concepts. The analytical part is focused on the analysis of the law connected with acquisition, holding and selling a business share. The practical part is based on acquired knowledge to elaborate a methodical tool. Suggest methodical tool is subsequently applied to the example.
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The Theory of Coalitions in the Context of Elections to the Regional Board of Representatives in 2000 and 2004
Slámová, Klára ; Just, Petr (advisor) ; Jüptner, Petr (referee)
The master thesis "The theory o f coalitions in the context o f elections to the regional board o f representatives in 2000 and 2004 " deals with formation of executive bodies at the regional level. The theory of coalitions, concerned exclusively with coalitions at the national level, is applied herein to a lower political level. This is contributed by the fact that in the Czech Republic the regional (as well as municipal) level operates on the same basis as the national level. The legislative body - the board of representatives - disposes of the direct mandate; from it the executive - the council - draws its own mandate. Thus, the effort to transpose the theory of coalitions to a specific environment of regional politics is hereby facilitated. This thesis commences with a theoretical introduction in which the theory of coalitions is presented, focused on the typology of coalition governments. The work follows with an analysis of the institutional aspect of regional politics. The regions as the new regional authorities of self-government needed to establish not only their structure of organization and certain powers, but also the electoral system through which the main body of the region would be filled. Following the theoretical introduction, emphasis is put on the examination of each region (within two...
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International Taxation of Incomes Received from Austria
Slámová, Klára ; Říha, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis deals with the tax liability of a taxpayer, a tax resident of the Czech Republic, which both receive income from sources in our country, as well as from Austria. The bachelor´s thesis analyzes the avoidance of double taxation with Austria in order to propose a methodology to taxation income through model examples. Practical part is focused on income from employment.
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