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Development in Taxation of Incomes from Business Aiming at Changes Effective since 2006
Drábková, Pavlína ; Formánek, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on a problems of taxation of physical person incomes from business and other self-employment which are listed in the first part of incomes tax law. It analyzes particularly the important changes between years 2006 and 2010 which are demonstrated on practical examples. Target of thesis is to improve the orientation in personal income tax from business and other self-employment and to help self-employers to understand the problems in a light of time. Another aim is to find a way of incomes taxation which was or is the most profitable for the self-employers.
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Preliminary measures in civil proceedings
Turková, Lenka ; Pohl, Tomáš (advisor) ; Macková, Alena (referee)
The presented master's thesis on the "Preliminary measures in civil proceedings" deals with the institute of preliminary measure in the civil procedure as a measure, which provisionally ensures the rights of natural or legal persons. The preliminary measure is used in such situations, where there cannot be awaited until the final decision in the case is issued, with regard to the threats to individual rights or with respect to the concern, that the enforcement of the court decision is threatened. The aim of this thesis is to provide the reader with the complex overview of the information about the preliminary measure, both about the so called general preliminary measure governed by the Act No. 99/1963 Coll., Code of Civil Procedure and about the so called special preliminary measures governed by the Act No. 292/2013 Coll., on Special Court Proceedings. The master's thesis is structured into five chapters. The first chapter refers to the historical development of the preliminary measure in our territory and provides general information about this institute and its purpose. The second part is focused on the general preliminary measure's issues. In this chapter, the author describes the procedure on proposal on order of this type of preliminary measure, the duration of preliminary measure and the...
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Preliminary measures in civil proceedings
Turková, Lenka ; Pohl, Tomáš (advisor) ; Macková, Alena (referee)
The presented master's thesis on the "Preliminary measures in civil proceedings" deals with the institute of preliminary measure in the civil procedure as a measure, which provisionally ensures the rights of natural or legal persons. The preliminary measure is used in such situations, where there cannot be awaited until the final decision in the case is issued, with regard to the threats to individual rights or with respect to the concern, that the enforcement of the court decision is threatened. The aim of this thesis is to provide the reader with the complex overview of the information about the preliminary measure, both about the so called general preliminary measure governed by the Act No. 99/1963 Coll., Code of Civil Procedure and about the so called special preliminary measures governed by the Act No. 292/2013 Coll., on Special Court Proceedings. The master's thesis is structured into five chapters. The first chapter refers to the historical development of the preliminary measure in our territory and provides general information about this institute and its purpose. The second part is focused on the general preliminary measure's issues. In this chapter, the author describes the procedure on proposal on order of this type of preliminary measure, the duration of preliminary measure and the...
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Development in Taxation of Incomes from Business Aiming at Changes Effective since 2006
Drábková, Pavlína ; Formánek, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on a problems of taxation of physical person incomes from business and other self-employment which are listed in the first part of incomes tax law. It analyzes particularly the important changes between years 2006 and 2010 which are demonstrated on practical examples. Target of thesis is to improve the orientation in personal income tax from business and other self-employment and to help self-employers to understand the problems in a light of time. Another aim is to find a way of incomes taxation which was or is the most profitable for the self-employers.
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Receivables management
Hloupá, Lucie ; Janhuba, Miloslav (advisor) ; Cardová, Zdenka (referee)
The work deals with the receivables management under the Czech accounting standards and Czech legislation. The aim is to introduce a comprehensive system of receivables management and provide a comprehensive overview of possibilities of origin, classification, ensurance and recovery. The end of this work characterizes process of receivables management in the concrete firm, its assessment and proposals for streamlining this process.
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Market analysis of non-financial derivatives
Martu, Eugeniu ; Musílek, Petr (advisor) ; Witzany, Jiří (referee)
In long term well-diversified portfolio of commodities is not only profitable as well as a portfolio of stocks, but they are also slightly less risky. Profitability of the portfolio of commodities is negatively correlated with the return of the portfolio of stocks and bonds. This means that commodities are effective in diversifying equity and bond portfolios. And since this yields negative correlation increases with the length of time. The benefits of diversification are greater the longer they are used. Not only that, since the return of the portfolio of commodities depends positively with inflation, commodities are the most appropriate group of assets to protect against inflation.
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