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Optimalization Income Tax at Natural Persons and Legal Entities
Fričová, Andrea ; Ježek, Ladislav (referee) ; Svirák, Pavel (advisor)
The Bcwork thesis deals with the problematics of acquisition and depreciation of long-term property as instruments of tax optimalization in the company ABC, s.r.o. from the viewpoint of income tax law. The analysis of the company is followed by the outline of all the possible methods of property acquisition and depreciation as well as to evaluate their impact on the tax assessment in the 2008 and of other years. Each chapter of the research part of the thesis includes the evalution of the methods presented and the suggestion of the optimal approach towards the property management, contributing to the minimalization of the company´s income taxing.
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Nonlinearity in the course of acqusition date in optical coherence tomography
Kadla, Jan ; Kolář, Radim (referee) ; Kuna, Zdeněk (advisor)
This bachelor thesis builds on my semestral work, thus provides a description of the problem of optical coherence tomography imaging system in terms of a brief historical development, structural parts and modifications. Previous work is supplemented by a more detailed description of data acquisition and especially signal processing. I present examples of the clinical and research application of this technology, and try to objectively refer to its advantages and disadvantages. Chapter dedicated to the description of a practical measurement explains selected data collection procedure and clarifies their following processing. At the end of the work are summarized the results achieved, including the considerations of potential errors during the measurement.
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Optimization of Tax Burden of Legal Entity
Urbanová, Barbora ; Ing. Daniel Orel, Ph.D (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with advantages and disadvantages of diferent ways of funding a vehicle for company MAVI ÚČTO s.r.o.. Loans and leases were requested for the analysis from three company. They are examined from the point of view of the advantage, the amount of the overpayment and their impact on the amount of the tax base in each period. Based on the comparison of the individual variants and the conditions set by the company, the most optimal financing option is selected.
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Changes in Consolidated Financial Statements as a Result of Changes in the Size of the Share in the Company
Křenková, Vendula ; Škodová, Eva (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis.
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