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Corporate Income Tax Optimization in a Selected Corporation
Hortová, Marie ; Ležáková, Kamila (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the optimization of income tax of a chosen business corporation, specifically AGROCHEMA, cooperatives. The thesis is based on the effort to reduce the tax liability of the cooperative by the means of the valid legislation. The first part deals with the theory, which is used to elaborate other parts of the thesis. The second part presents the chosen company and calculates its current tax liability. The third part contains proposals of options for tax optimization and subsequent calculation of tax liability with suggested proposals.
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Corporate Income Tax Optimization in a Selected Corporation
Hortová, Marie ; Ležáková, Kamila (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the optimization of income tax of a chosen business corporation, specifically AGROCHEMA, cooperatives. The thesis is based on the effort to reduce the tax liability of the cooperative by the means of the valid legislation. The first part deals with the theory, which is used to elaborate other parts of the thesis. The second part presents the chosen company and calculates its current tax liability. The third part contains proposals of options for tax optimization and subsequent calculation of tax liability with suggested proposals.
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Collectivization of agriculture in the region of Rakovník district called the Balkans.
Smejkal, Martin ; Kocian, Jiří (advisor) ; Cuhra, Jaroslav (referee)
Bachelor thesis, titled The collectivization of agriculture in the region of Rakovník district called the Balkans, deals with the theme of collectivization in the villages southeast of Rakovnik district, which is called the Balkans. Period between 1949 and 1960 is mainly observed in the work. The first part is devoted to a brief description of the course of collectivization in Czechoslovakia, postwar organization of the state and development of agricultural policy. The work also follows the development of the agricultural issues in the Communist Party of Czechoslovakia, which was a major political force in the country. The second part outlines the region called the Balkans. Where selected municipalities for monitoring of the specific course of the collectivization are located. The second chapter deals with the establishment of uniform agricultural cooperatives in individual municipalities, their development from the beginning to the merging of the 60s of last century. Agitational pursuit of national committees and other groups in persuading to join the collective farm is recorded in the work. There is also mentioned dealing with the so-called kulaks - forced evictions, criminal prosecution, repression against opponents of collectivization and the reactions of the population from the voluntary entry...
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Collectivization of agriculture in the region of Rakovník district called the Balkans.
Smejkal, Martin ; Kocian, Jiří (advisor) ; Cuhra, Jaroslav (referee)
Bachelor thesis, titled The collectivization of agriculture in the region of Rakovník district called the Balkans, deals with the theme of collectivization in the villages southeast of Rakovnik district, which is called the Balkans. Period between 1949 and 1960 is mainly observed in the work. The first part is devoted to a brief description of the course of collectivization in Czechoslovakia, postwar organization of the state and development of agricultural policy. The work also follows the development of the agricultural issues in the Communist Party of Czechoslovakia, which was a major political force in the country. The second part outlines the region called the Balkans. Where selected municipalities for monitoring of the specific course of the collectivization are located. The second chapter deals with the establishment of uniform agricultural cooperatives in individual municipalities, their development from the beginning to the merging of the 60s of last century. Agitational pursuit of national committees and other groups in persuading to join the collective farm is recorded in the work. There is also mentioned dealing with the so-called kulaks - forced evictions, criminal prosecution, repression against opponents of collectivization and the reactions of the population from the voluntary entry...
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Path dependency principle in the context of the transformation of Czechoslovak centrally planned economy
Bělohradský, Aleš ; Mlčoch, Lubomír (advisor) ; Schwarz, Jiří (referee)
This work is focused on the economic phenomenon called path dependency, which basically describes how the current economic performance is influenced by the historical evolution. The objective of the work is to examine this principle in changes of property rights in the specific circumstances of the economic and political transition from the centrally planned economy of the communist Czechoslovakia to the capitalist system in the 1990s. The explanation of the principle and its foundation in the theory of the institutional economics, and especially the evolutionary theory of institutions, takes place in the first part. The second part brings the description of the real socialism with the emphasis on its forms of the ownership and the quasi-ownership respectively. To give more specific illustration of the socialist system, the agricultural sector is chosen to be described more precisely. Hence the stress is put on the description of the cooperatives as the major form of a socialist agricultural enterprise. With this theoretical background and with the empirical findings from two former agricultural cooperatives, the main effects of path dependency are delineated in the third part. Finally, the generalization and evaluation of significance of the principle for the economic analysis conclude the study.
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Analýza přeshraničních trendů na trhu zemědělské chemie distributorů ve střední a východní Evropě
Moravec, Lukáš ; Tyll, Ladislav (advisor) ; Krause, Josef (referee)
The goal of this thesis is to analyze the emerging trends in the cross-border agrochemical distributors' network in Central and Eastern Europe. It aims to answer three research hypotheses and uses desk research methodology to reach this goal. The thesis studies five distributors of agrochemicals considered as pioneers in the industry and assumes their behavior as a proxy for the whole industry behavior. It verifies the first hypothesis that there is an ongoing cross-border consolidation of the distribution network. On the other hand, due to the industry stage and the agrochemicals' market growth it rejects the second hypothesis that there is a pressure on industry profitability. At last, it confirms the third hypothesis that suppliers should consider a change to cope with cross-border customers. In addition, it suggests two areas how to create additional value for the distributors and their suppliers.
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Opportunities to develop the social economy and social enterprise
Nováková, Lenka ; Kadeřábková, Jaroslava (advisor) ; Khendriche Trhlínová, Zuzana (referee)
Diploma thesis focuses on the social economy and social entrepreneurship. Its aim is to identify possible directions of further development of the social economy in the Czech Republic. The starting point for this work is the assumption that successful development of social entrepreneurship is dependent on access to financial resources, a good legislative definition and availability of the necessary information. The operational objective is to analyze the range of financial instruments available to social enterprises. The work is divided into several parts. The first chapter summarizes the historical development of the social economy in Western European countries and subsequently in the Czech Republic. The next chapter presents the approaches to the concept of social economy from the perspective of several European institutions. The chapter is also a case of good practice from Italy. The following chapter, in which are presented the main theoretical approaches to the social economy in the Czech Republic. In the analytical part of the work are first defined problem areas of social entrepreneurship, it is also stated range of financial instruments available to social enterprises and subsequently defined possible directions of further development of the social economy.
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