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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
IMPACT OF AGRICULTURAL POLICY ON STRUCTURE OF USING LAND RESOURCES IN THE CR
 Novák, Josef ; Ryvolová, Ivana (advisor) ; Řežábek, Pavel (referee)
The aim of this work is to analyze the impact of agriculture policy on the structure of use of the agriculture land funds in the Czech Republic since 1990 till present. The attention is paid to the impact of European agriculture subsidies, reducing the amount of the production and the production quotas of agriculture crops. The work also focuses on the impact of regulatory policy on the structural changes in plant and related livestock production. In the application section there are discussed some alternatives of use of the agriculture land fund, which occur mainly due to support of energy production from renewable sources.
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Dotace v zemědělském podniku, vliv daňové účinnosti a změn v podniku na vývoj dotací.
 HRDLIČKOVÁ, Jana
This diploma thesis deals with reasons for agriculture support and offers an overview of basic subsidies which are supported in Czech Republic. The practical part of the thesis solves situation when a part of some other agricultural unit is bought and merged with main company which is analyzed by the thesis. This company is a receiver of some basic subsidies apparatus which also bring some difficulties such as question in which moment can subsidies show up in accountant. An agriculture company has to choose an account method, different in case of receiving subsidies for processes costs, financial costs and investment costs. The subsidies have an influence for agricultural company financial health which has to be qualified in a longer time period according to a nine economical financing analysis indicators. The thesis count indicators in case of acceptance and non-acceptance of the subsidies. Gained subsidies are further impacted by Czech Republic actual tax system (VAT and corporate income tax). Diploma thesis tries to quantify influence of these taxes to total agricultural company subsidies income.
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Subsidies in the agricultural company their function and influence over the structure and farming
 HRDLIČKOVÁ, Jana
The main subject of this writing is orientation in farm subsidies structure and in its administration in agriculture policy. Then there is analyzed an exercise and grants influence to structure of trading income of farming business. In this work there are firstly described the main reasons for agriculture support and the basic form of farm subsidies. In the another chapter there is described how the farm subsidies are showed in profit and loss account. The next chapter describes the farm subsidies accounting. Finally are solved the taxes questions. Concretely the income tax of corporation and the VAT (Vallue added tax).
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