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Deferred tax
Friedel, Jaromír ; Ašenbrenerová, Petra (advisor) ; Zelenková, Marie (referee)
The bachelor thesis deals with the problematics of deferred tax. The first chapter is concerned with the essence and creation of deferred tax. Subsequently, the first chapter describes the relation between deferred tax and general accounting principles, it also describes ways of determining deferred tax. The second chapter is aimed at the calculation and reporting of deferred tax. It also covers testing and legislative regulation of deferred tax. The third chapter is focused on the selected titles which lead to the deferred tax asset or liability and on the analysis of the effect of deferred tax on net profit. The research of the deferred tax in the financial statements of transport companies is carried out in the fourth chapter.
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Analysis of environmental investments in Moravia-Silesian region in period 2012-2015
Štěpán, Jaroslav ; Macháč, Jan (advisor) ; Čermáková, Klára (referee)
Moravian-Silesian region belongs in long term to areas with high level of air pollution. Since the government support to deal with this problem, significant amount of environmental investments are there allocated. Their influence on economy of the region is crucial to evaluate. Goal of thesis is to confirmate a hypothesis about zero change of multiplication effect from chosen environmental investments on net profit and net taxes. Regional static Input-Output model, which had been extended by household consuption, was developed for purpose of evaluation.The model results in positive net profit multiplication worth 8,24 % and net taxes worth 5,82 % of the whole value of investments in all examined periods. According to performed calculation the initial hypothesis is disproved and on the basis of multiplication effects the environmental investments can be subsidized not only by subjective reasons (reduction of air polution) but also by objective economic arguments.
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Didactics of Deferred Tax
Čechurová, Ludmila ; Pelák, Jiří (advisor) ; Valášková, Mariana (referee)
Diploma project is based on deferred tax and didactical theory and methods of teaching deferred tax. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate. The assesment of the deferred tax liabilities or deferred tax assets took part of the project as well. Then the didactical principles are mentioned and the didactical analysis are accomplished. Also the analysis of the course books are done.
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Joint-stock company (accounting and tax connections)
Svobodová, Hana ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.
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Distribution of operating results in the capital of DISA v. o. s. and capital of Expert & Partner engineering CZ, a.s.
NOVÁKOVÁ, Ilona
This bachelor thesis deals with the distribution of net profit of commercial companies. The aim of my work is to show the clearest procedure how to work with the profit in period from its recognition to its settlement. My thesis is divided into eleven parts. In the first part, I focus on a theoretical definition of commercial companies according to the Commercial Code. The remaining parts are designed to cover the whole process - from a recognition of the net profit through its approval and until its distribution. The practical part verifies the theory in practice and summarizes my findings relating to the joint-stock company Expert & Partner Engineering a.s. and copartnership DISA v.o.s.
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The Bonds and Mortgage Loans Market
PAULUS, Jan
This thesis deals with the problem of banks in connection with mortgage loans and mortgage bonds. Its main aim is the research and analysis ot the market with mortgage bonds and mortgage loans in the Czech and Slovak Republic. The work also takes into concern the so discussed integration of European mortgage markets. The thesis is divided into five chapters. The first two chapters are theoretical and are focused on the legislature and the feature of bonds and mortgage bonds. One of the components is the problem of mortgage banks and mortgage loans. The practical section is divided into three chapters. The first chapter is focused on the position of mortgage banks in the Czech and Slovak Republics in the framework of the bank´s sector in the given country. The banks are evaluated on the basis of economic criteria including balance sheets, net profit, initial capital, capital feasibility, number of branches and number of employees. The final part of this section is the evaluation and comprison of the Czech and Slovak bank sectors and their comparison with the European Union. The second chapter deals with entities conducting in the field of mortgage banking and the evaluation of their position in the framework of the Czech and Slovak Republic. The third chapter evaluates the present state and predicts further developments of the bank market in the area of mortgage bonds and mortgage loans. The problem of the integration of mortgage markets in the European Union is included.
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Company profit and the factors influencing its growth
ŠVEJDOVÁ, Klára
This Bachelor theses is focusing on the company profit and the factors influencing its growth in one of the selected company in the South Bohemian region. The theoretical part consists of the summary of the theoretical knowledge of profit, its basic functions and usage in the company. Explanation of economic expressions, structure and interpretation of each indicator will be found here as well. The analysis of development of the economic profit was measured during the period of three years and the evaluation of the overall development of the mentioned company (Ltd) was done based on the analysis Du Pont with the purpose to disclose the links of indicators that influence the modification of value of the indicator of profitability. The economic situation of the mentioned company was evaluated based on this analysis and the proposal of how to ensure a more effective financial management, was submitted to this company.
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Financial analysis of company Pivovary Staropramen, a. s.
Alexa, Robert ; Sieber, Martina (advisor) ; Čapková, Tereza (referee)
The aim of my bachelor thesis is to draw up a financial analysis of company Pivovary Staropramen, a.s. in the period 2003 -2007, that is to assess the capital structure, financial situation, and explore the opportunities of business development in the future. The work consists of two main parts. The first part is theoretical, where are listed the basic methods needed to elabartion of financial analysis. The practical part consists for the most part the financial analysis, which included analysis of absolute and ratio indicators, analysis of working capital, bankruptcy models and calculation of EVA (economic value added) indicators. The conclusion of the practical part includes confrontation with the two largest competitors in the market. In the full conclusion of my work I have carried out a summary of the results of financial analysis.
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