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Chemické modifikace bilinových barviv
VOMÁČKOVÁ, Hana
This thesis deals with isolation of phycocyanobilin from cyanobacteria Thermosynechococcus elongatus and its purification with TLC. Purified phycocyanobilin was esterified using Fischer esterification method. The esterification method in this thesis was modified by using dichlormethan as solvent. The results were analysed by HPLC method. Pilot experiments dealing with insertion of esterified phycobilins into self-organized aggregates of bacteriochlorophyll c were carried out.
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The payroll accounting in the Czech republic and Slovakia
Tůmová, Natálie ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
The bachelor thesis deals with differences in payroll accounting in the Czech and Slovak republic. Introductory part defines individual legislative terms in labor relations, types of working relations and ways of renumerating employees. Furthermore, the thesis deals with the issue of taxation of income of naturals persons from employment activity, construction of tax and calculation of the tax advance. In addition, it analyzes the current form of legislation on social security and public health insurance. Last but not least, the thesis deals with an example of a particular process of charging wages, taxes and social insurance. The final section shows the practical procedure for calculating net wage, costs per employee and comparison of system benefits in both countries
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Influence of Accounting Policy on Results of Financial Analysis of Selected Company
Šimůnková, Anežka ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis deals with accounting policy and financial analysis of the company Pivovar Svijany, a.s. The aim is to define the issue of accounting policies and the impact of the changes on the outputs of financial analysis. The theoretical part focuses on the issue of accounting policy, describes the key terms, sources of information and tools of financial analysis. In the practical part are analysed specific accounting methods used by the company Pivovar Svijany, a.s. and financial analysis of this company. In the end of the thesis the company is compared with its competitors.
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Deferred tax in the financial statements of selected companies
Hrbková, Radka ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
The main aim of the bachelor thesis is to analyze the reporting of deferred tax in the financial statements of selected companies.The theoretical part contains a short introduction to the income tax, the theoretical part is focused on deferred tax its substance, meaning and history. Methods of deferred tax recognition, including its calculation and accounting, are analysed there. Considerable part of the text is dedicated to titles that lead to deferred tax. The last theoretical part is devoted to reporting deferred tax. The empirical part of theis bachelor thesis concentrates on deferred tax in the financial statements of RENO-obuv, spol. s r.o. and DEICHMANN-OBUV s.r.o.
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Analysis of Accounting Solution of Selected National Mergers of Business Corporations
Tomanová, Tereza ; Vomáčková, Hana (advisor) ; Pospíšil, Jiří (referee)
This diploma thesis is focused on mergers of business corporations carried out in the Czech Republic in 2015. The number of carried out mergers reached 466 according to the analysis performed in this thesis. The theoretical chapters deal with Czech business, accounting and tax law regulation of mergers. The core of 5th chapter of this thesis consists of analysis of all carried out mergers and it is supplemented by the evaluation of transactions carried out between 2010 and 2015, which proves the increasing trend in the number of mergers. Second practical chapter analyses the accounting solution of each merger on the sample of national mergers of 2015.
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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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Mergers and Acquisitions in the Czech Financial Sector
Klimakov, Anton ; Vomáčková, Hana (advisor) ; Pospíšil, Jiří (referee)
The aim of this thesis is a description of the development of a company through acquisitions and mergers. The work is divided into two parts, the first part describes the M&A concepts, their types, properties and motives that lead companies to be merged. At the same time the theoretical part describes the course of the pre-acquisition analysis, valuation in the acquisition process and audit of financial statement. The second part focuses on the real cases of mergers and acquisitions, which took place in recent years. The aim of this section is to determine whether the mergers and acquisitions have accomplished its mission, according to the financial results, and profitability and market position of the company have improved.
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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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Housing cooperatives from the perspective of law, accounting and tax
Brokl, Tomáš ; Randáková, Monika (advisor) ; Vomáčková, Hana (referee)
This diploma thesis aims to assess the issue of housing cooperatives in terms of law, accounting and tax. The part relating to law is based on Business Corporations Act and the new Civil Code. Using the coherent application example, the work tries to show the specifics related to housing associations in the field of tax and accounting, which include settlement of advances, billing advances for the normal operation of cooperati-ves, billing additional membership contributions and repair fund. In parts relating to taxes is pointed to obligations arising from tax laws. For this thesis was determined following hypothesis: Rent from members of the cooperative to cover the cost of normal operation is accounted through profit or loss.
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