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Costing in the Selected Firm
Zelinková, Petra ; Vrtalová, Jana (referee) ; Hanušová, Helena (advisor)
The Master´s thesis deals with standard costing method and its implementation in service company which especially fixes and varnishes cars. This work is divided into three parts – theoretic, analytic and proposal. The theoretical part deals with the charactersics of costs and methods of calculation, especially standard costing. The analytical part describes the current status of the company in which the method should be implemented. In the design part the process of iplementation is analyzed.
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Evaluation of the Financial Situation of a Company and Proposals for its Improvement
Barilková, Eva ; Vrtalová, Jana (referee) ; Bartoš, Vojtěch (advisor)
BARILKOVÁ, E. Company financial assessment and optimization. Diploma thesis. Brno: VUT Brno, 2013. The diploma thesis specializes in financial management of state-funded institutions established by territorial autonomy, with focus on primary schools. The thesis is divided into theoretical and practical part. The theoretical one describes state-funded institutions and analyses system of financing elementary education in the Czech Republic. Practical part applies the theory on a specific case of primary school. Primarily with focus on financial flows from the state and municipal budget as a founder of the primary school. I also analyse alternative ways of funding, which are gained through own activities (e.g. EU structural funds). The final part includes the plan of financial optimization of this primary school.
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Zdaňování příjmů sportovců a umělců v ČR a EU
Vrtalová, Jana
The present study deals with income taxation of athletes and artists in the Czech Republic and member states of the European Union. The study first provides basic definitions of artists and athletes with regard to how they are respectively defined by the OECD and Czech legislature. The study focuses on the taxation of athletes who participate in individual sports, as well as athletes who engage in team sports. The athletes participating in individual sports may be freelancers, or they may be self-employed. Another distinction is drawn between amateur and professional athletes. The former usually participate in sport activities for pleasure, and in most cases, they are not entitled to a financial reward. Apart from amateurs and professionals, there exist the so-called semi-professional athletes who are members of a team and participate in competitions. However, the activity in question is mostly loss-making. If they do receive income, and it is lower than 30000 CZK per annum, the income qualifies for income tax exemption under §10 ZDP. The study is mainly concerned with artists and athletes because they constitute a group of taxpayers that is analysed independently within the scope of international agreements on the prevention of double taxation, be it the scope of the OECD or the UN. These agreements are designed to prevent multiple taxation, as well as bar tax and insurance evasion. The majority of the mutual agreements that the Czech Republic has signed with other countries contain a clause regarding artists and athletes. The study also provides information on the location of the texts dealing with artists and athletes within the above mentioned agreements. Czech legislation, however, does not mention the term athlete, or the legal status of athletes and sport organizations. Thus, there is not a uninanimous view on whether these taxpayers should be treated as employed, or self-employed. The status of employment (with respect to athletes and sport organizations) has been prevalent abroad. Many of the labour code regulations are not applicable to professional athletes (such as overtime hours or rest period), which is why it is easy for artists and athletes to misuse the system by not filing their returns, or, in the case of athletes, by engaging in the so-called Svarcsystem, which is illegal for others. Svarcsystem is prohibited mainly because it protects the self-employed much less than their employees. Thus, the selfemployed are not entitled to a paid holiday, gratuity, work injury compensation etc. Professional athletes and artists typically have a high income, which means that their involvement in these illegal activities may result in large-scale tax and insurance evasion. Such activities are profitable from their point of view of, but at the same time detrimental to the state budget. It needs to be emphasized that this is not a case of tax evasion, but it is rather an exploitation of the legal possibilities that allow one to pay lower taxes, a situation caused by the Czech Republic's insufficient legislation.
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Role of physical activity in the prevention of childhood obesity
VRTALOVÁ, Jana
The thesis deals with physical activity in the prevention of childhood obesity. It is focused on children, namely pupils of the eighth and ninith grades of elementary school. Obesity is responsible for more human lives than both of the world wars and if we want this epidemic of obesity and problems associated with inactivity minimized, we have to start where it is most efficient and that is with children. The main objective is to explore physical activity in a selected group of pupils. Partial aim is to determine the prevalence of overweight and obesity in the investigated group of students using somatometric measurements in the selected location. Another objective is to determine how many of childrens parents did sports in the past or actualy do sports. The final goal is to prepare educational material for students about the importance of physical activity. The work is divided into two parts theoretical and practical. The theoretical part was compiled as a secondary data analysis. Sources of data and information originated from the Czech Republic and abroad in the form of scholarly books, journals and electronic resources. The contents of the theoretical part is focused on explenation of terms such as obesity, its consequences, complications, ways to prevent obesity, physical activity, appropriate kinds of physical activity and its effects on the human body. Distinctive part is the chapter dealing with the myths of obesity some of them are really surprising. The second part is practical part and includes its own research. The investigation was conducted in a primary school Komenského alej in Žatec for pupils of the eighth and ninth grades. File featured 107 pupils. The research was conducted as a quantitative survey complemented by measurements of somatometric indicators. The data were collected using a custom non-standardized questionnaire. The questionnaire contained 14 questions and two columns separated by line for recording the exact weight and height. We checked these data at pre-agreed periods.
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Evaluation of the Financial Situation of a Company and Proposals for its Improvement
Barilková, Eva ; Vrtalová, Jana (referee) ; Bartoš, Vojtěch (advisor)
BARILKOVÁ, E. Company financial assessment and optimization. Diploma thesis. Brno: VUT Brno, 2013. The diploma thesis specializes in financial management of state-funded institutions established by territorial autonomy, with focus on primary schools. The thesis is divided into theoretical and practical part. The theoretical one describes state-funded institutions and analyses system of financing elementary education in the Czech Republic. Practical part applies the theory on a specific case of primary school. Primarily with focus on financial flows from the state and municipal budget as a founder of the primary school. I also analyse alternative ways of funding, which are gained through own activities (e.g. EU structural funds). The final part includes the plan of financial optimization of this primary school.
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Costing in the Selected Firm
Zelinková, Petra ; Vrtalová, Jana (referee) ; Hanušová, Helena (advisor)
The Master´s thesis deals with standard costing method and its implementation in service company which especially fixes and varnishes cars. This work is divided into three parts – theoretic, analytic and proposal. The theoretical part deals with the charactersics of costs and methods of calculation, especially standard costing. The analytical part describes the current status of the company in which the method should be implemented. In the design part the process of iplementation is analyzed.
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