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The analysis of financial and tax implications of trade receivables
Pastvová, Barbora ; Gluzová, Tereza (advisor) ; Janhuba, Miloslav (referee)
The subject of this thesis are receivables and their recognition from the legal, accounting and tax perspective. It also deals with their classification among different groups. However, the main goal of this work is describing the issue of recoverability of receivables and ways to allow for this in accounting by means of impairment through allowances for doubtful accounts and writes off, all in accordance with financial and tax legislation. A chapter is dedicated to the topic of securing of the receivables using various instruments of the financial market. A practical part of the thesis analyses the recording and structure of receivables in a particular company, and assesses its success with using different approaches to claim their entitlement to the amount outstanding
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Creative accounting - motivation, instruments, practice
Procházka, Jan ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The thesis deals with the motives and instruments that can be used by corporate management to adjust the accounting within the law resulting in creative accounting. There are given possible examples of accounting in practice for the various options according to Czech accounting legislation and IFRS and in some cases indicated view of the problem within U.S.GAAP. The thesis describes reasons which lead corporate management to creative accounting, there are further analyzed groups that should oversee the accounting or have an impact on the creation of laws that restrict creative accounting or vice versa support. The thesis also describes the importance and influence of information, methods of their extraction and their use not only for creative accounting. It also discusses consolidation, which can be used by management to adjust corporate statements in order to enhance the image of the company. The work concludes with a chapter focusing on banking sector where is shown that a large number of banks there are not doing so well as their annual reports show.
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Technická pomoc při zpracování návrhu programu "Podpora obnovy přirozených funkcí krajiny"
Vodohospodářský rozvoj a výstavba‚ a.s.‚ Praha ; Rouhaniová, Eva ; Řeháková, Alena ; Zemanová, Jana ; Posekaná, Kateřina ; Dvořák, Pavel ; Kokrment, Ivo
Účelem technické pomoci je spolupráce při návrhu programu "Podpora obnovy přirozených funkcí krajiny" v těchto základních bodech: 1. Informace o aktuálním stavu dotační politiky v problematice "obnovy přirozených funkcí krajiny" – s vazbou na v současné době schvalované operační programy, 2. Návrh oblastí v problematice "obnovy přirozených funkcí krajiny", pro které není navržena možnost podpory v operačních programech v současné době schvalovaných a 3. Návrh vymezení cílů programu (prověření možnosti územně-geografického, druhového, případně kombinace obou přístupů) včetně prvního rámcového návrhu indikátorů. Studie obsahuje návrh oblastí v problematice obnovy přirozených funkcí krajiny: 1. Podpora přirozené funkce vodních toků (obecný úvod), 2. Podpora migrační prostupnosti (obecný úvod), 3. Podpora populací zvláště chráněných druhů rostlin a živočichů (obecný úvod), 4. Podpora osvěty a usměrňování návštěvnosti v ZCHÚ (obecný úvod), 5. Podpora na odstranění negativních vlivů a zásahů v předmětných územích, 6. Podpora opatření zajišťujících čistotu vod.
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Analysis of the employee Benefits in Specific Organization
Procházková, Petra ; Němec, Otakar (advisor) ; Šolc, Lubomír (referee)
The main subject of my Bachelor's Thesis called "Analysis of employee Benefits in Specific Organization" is to analyze system of employee benefits used in company RWE Transgas, a. s. in 2010. Theoretical part will specify basic terms in general, which are important to cope with this issue. There will be especially importance, division, risks and trends in benefits. In practical part the analysis of employee benefits in specific joint-stock company is made. Part of this analysis is survey done by questionnaire to verify preferences of employee benefits between selected employees. Results of research will be compared with current trend in provision benefits and nationwide research done by company Robert Half International. By results provided some new employee benefits will be suggested to organization to motivate employees and to give tax advantages to organization.
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Use of the estimation method in the enterprise Pražské vodovody a kanalizace, a.s.
Veselá, Ilona ; Randáková, Monika (advisor)
The paper is dedicated to the estimation method in accounting, especially to its basis, representatives and practical use. The paper is written from the theoretical definition of the generally accepted accounting principles, characterizing the accrual basis, the going concern and the prudence principle as a background of the estimation method. Furthermore, this work characterizes accruals and allowances as manifestations of the estimation method. Both expressions are first defined in general, than in the Czech legislation and there is outlined the approach in IAS / IFRS. Subsequently, the thesis analyzes the issue of accruals and allowances in the existing enterprise Pražské vodovody a kanalizace, a.s and focuses on the use of the estimation method in practice.
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Accounting for Small and Medium Enterprises
Kocingerová, Dominika ; Strouhal, Jiří (advisor) ; Hejtmánek, Karel (referee)
The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.
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EU ETS post 2012
Řezníčková, Dobroslava ; Slavíková, Lenka (advisor) ; Jílková, Jiřina (referee)
The thesis tells about an European Union Emission Trading Scheme revision. EU ETS is an economic instrument for CO2 emission reduction. The thesis focuses on analysis of revision from the view of scheme deregulation, rule stability, impacts on instalations and states' economics. Deregulation is important for more effectiveness in the market. Other part of the thesis focuses on the possibility of auction revenue use in state economics. Auction is the most important part of the EU ETS revision. Methodologies of the Public Choice are used for analysis -- bureaucracy growth effect, lobbying, market regulation, etc.
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