National Repository of Grey Literature 17 records found  1 - 10next  jump to record: Search took 0.01 seconds. 
The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
A comparison of ways to ensure autonomous services in public interest by municipalities with extended powers
Hradecká, Olga ; Mitwallyová, Helena (advisor) ; Matula, Miloš (referee)
The main aim of this work is to analyze approache of different methods providing public goods in the public interest by municipalities with extended powers in the Czech Republic. In addition to the characteristics of individual methods the work focuses on legislation, particularly the new regulation on public procurement under the Act no. 134/2016 Coll., On public procurement. The aim of this study is to compare internal regulations of local governments for the procurement of small scale, beyond what the law requires. It refers to the release of the required transparency in these processes and the associated increase in administrative burdens for procurers and suppliers of public procurement.
The Tax Regime in an Allowance Organization
KNĚZOVÁ, Lucie
The thesis is focused on the tax regime of allowance organizations in Czech Republic. The aim of this thesis is evaluate tax regime of allowance organizations in Czech Republic and find a solution that optimizes the tax. The subobjectives are the evaluation of tax regime of ZS a MS Velhartice and the draft of solution leading to optimization legal entity´s income tax. The object of study is allowance organization ZS a MS Velhartice. The data was provided by school. These are primarily directives relate to secondary activities, the deed of establishment, annual financial statement, tax declaration of legal entity´s income tax in 2015. Further information was provided by allowance organization´s accountant. The allowance organization applies a simplified accounting. It will be appropriate to create analytics account for every secondary activities separately. It was also recommended to update secondary activities' calculations. The important factor of cost classification of an allowance organization is distribution of administrative cost for main and secondary activities. It would be appropriate to determine accurate method. The allowance organization should have a secondary electricity meter and hydrometer. Furthermore it will be necessary to involve another employee for check of the state of electricity meter and hydrometer.
The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
The financing and the accounting of the selected allowance organization
HAVLÍČKOVÁ, Lenka
The main aim of this thesis is to describe the financing and the accounting of the allowance organizations established by the local authority and apply the theoretical principles into practice so that it can be analyzed economy and evaluated the financial statements of the Primary and Nursery School for the visually impaired and speech disorders, Pilsen. The partial aim is to compare the financing of selected primary schools in the Pilsen region according to the various sources of financing.
The analysis of management hospital TGM Hodonín in the years 2007 - 2009
Stávková, Zdeňka ; Takáčová, Hana (advisor)
The bachelor's thesis deals with the themes of management, funding and accounting of allowance organizations which are part of the non-profit sector and are not established to make profits. The thesis is divided into two parts, theoretical and practical. The theoretical part is focused on the characteristics of the non-profit organization, their management and accounting valid for the end of 2009 and changes from 1st January 2010. The practical part deals with the analysis of management of concrete allowance organization in the years 2007 -- 2009 and the first half of 2010. This organization is a medical facility -- hospital TGM Hodonín.
Elementary Schools Accounting and Funding Specifics
Dudková, Jana ; Marhounová, Jaroslava (advisor) ; Takáčová, Hana (referee)
The topic of this thesis is the accounting and funding specifics of allowance organizations. The theoretical part is dedicated to the non-profit sector and the definition of non-profit organizations. In more detail the thesis is about characteristics, financial relations and economy specifics of both types of allowance organizations - founded by the state and by territorial authorities. The practical part is focused on the activities of elementary school.
Transfer of an allowance organization management into a commercial company in the particular circumstances of Trutnov
Mikovcová, Petra ; Takáčová, Hana (advisor)
This thesis deals with the conversion of an allowance organization into a commercial company. It records in detail the transfer of the management of an allowance organization Trutnov Technical Services into a company with limited liability. The introductory section describes the basic differences in accounting between allowance organizations and commercial companies. Then the work focuses on a specific situation. It captures the management of the allowance organisation Trutnov Technical Services in the years 2000 - 2001 and its subsequent liquidation in the years 2002-2004. It also deals with origins, development and current situation of a newly-established company with limited liability. The work is supplemented by charts, graphs and diagrams for easier orientation in the text and easier understanding of the actual situation of the company described.
Analysis of the Effectiveness of the Publishing Activity of the Home Office in the Czech Republic
Komárková, Hana ; Slintáková, Barbora (advisor) ; Pavlisová, Miroslava (referee)
This thesis deals with the efficient handling public resources. It defines what effectiveness is and outlines the methods by means of which the effectiveness can be evaluated. With regard to the public sector it also deals with the way of monitoring public expenditure activities. The thesis furthermore addresses the performance of allowance organizations with the main emphasis on their economy. The last part is processed in a form of a case study, whose the most important part is formed by the analysis of the effectiveness of the publishing activity of the Home Office in the Czech Republic, which establishes for this activity its own allowance organization.

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