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Optimization of the Tax Liability of the Legal Entity
Kühnová, Nikola ; Rusňák, Stanislav (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis is focused on legal possibilities to reduce the tax liability by legal entities. As expenditure (expense) incurred to attain, assure and maintain income legal entity will use reserves for tangible assets, contribution to pension insurance of employees and assets depreciation. Thesis proposes the aplication of these options using increased expense and represents tax savings of particular entity.
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Biodiverzita dřevních hub v oblasti Národní přírodní rezervace Divoká Oslava
Nováček, Martin
The bachelor thesis deals with the surveying of the biodiversity of wood fungi in National Nature Reserve Divoká Oslava. The reserve originated in 1.12.2019, therefore it is relatively young and characteristic with its original and close-to-nature landscape. Inside of the reserve were chosen two locations with the highest potential of the presence of wood fungi and there was since the November 2018 to the November 2020 carried periodical survey through errand method. The collection and identification of the sporocarps took place, taking of the photographic documentation, and the evaluated parameters on the ecology of the species and the substrate on which the fungus grew, were entered into the field diary. In total there were 53 species of the wood fungi found, from which two species are entered in the Red List of Fungi (macromycetes) of the Czech Republic.
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The Analysis of Accounting and Tax Reserves in a Business Corporation
VORLOVÁ, Petra
The bachelor thesis describes the provision of reserves and examines their impact on the economic result and thus on the amount of tax liability of the accounting unit. The accounting unit fulfills the basic purpose of accounting by creating reserves and thus giving a true and honest view of the unit's economic performance. The bachelor thesis lists the accounting principles which the accounting unit must observe. It also cites laws, decrees, accounting standards that are related to the accounting itself. Primarily, the law for securing the income tax base according to which the individual reserves are assessed, is analysed. The practical part gives an analysis of the impact that creation of reserves has on the income tax base of a specific business corporation and is compared with the case of a business corporation that would not create any reserve provisions.
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Reserving in Non-Life Insurance
Těšínský, Jiří ; Gerthofer, Michal (advisor) ; Zimmermann, Pavel (referee)
This thesis deals with reserving issues in non-life insurance. The main aim is to compare methods used to estimate outstanding claims reserves and delineate their advantages, disadvantages, extensions and limitations. Initially, in the theoretical section, there are mathematically formulated chosen models and their assumptions, which are then applied to real data in the practical section. Finally, the findings acquired from both parts are utilized for the comparison of applicability of methods and the identification of their further distinctions and commonalities.
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The Bornhuetter-Ferguson method, parameter estimation and prediction error
Santnerová, Petra ; Šváb, Jan (advisor) ; Mazurová, Lucie (referee)
This diploma thesis describes the Bornhuetter-Ferguson method, which is used to calculate the IBNR reserve. It is divided into deterministic and stochastic parts. The deterministic part deals with the derivation of development pattern and ultimate loss amount, which are needed to calculate the reserve. The stochastic part deals with reserve estimation error and prediction error. The calculation results of the reserve estimate and its error are compared with the results of the chain ladder method. The last chapter deals with the problematic areas of the described method.
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Optimization of the Tax Liability of the Legal Entity
Kühnová, Nikola ; Rusňák, Stanislav (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis is focused on legal possibilities to reduce the tax liability by legal entities. As expenditure (expense) incurred to attain, assure and maintain income legal entity will use reserves for tangible assets, contribution to pension insurance of employees and assets depreciation. Thesis proposes the aplication of these options using increased expense and represents tax savings of particular entity.
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Tax optimization of the use of tax reserves for repairs of tangible assets
SOUČKOVÁ, Lucie
This thesis deals with the issue of reserves for repairs of tangible assets and their utilization to optimize the income tax, as business entities and natural persons. This issue is mentioned in the theoretical part, which is focused on legislation regulating the creation and use of accounting and legal reserves. This thesis analyzes the impact of the creation and use of reserves for repairs of tangible assets to income tax. The aim of the second part of the thesis is to deal with reserves for repairs of tangible assets in a particular subject, the comparison with the possibilities of financing repairs in other ways as potential investment returns.
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Preparing of the company on final accounts
Dvořáková, Eva ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The thesis deals with the preparation of joint stock companies on the final accounts, therefore, preparation of financial statements. There are described and listed the various operations to be performed before the closure of the books and then assembling the financial statements. Subsequently, the entire theoretical part of the thesis are applied to the company Inovační technologické centrum - VÚK, a.s..
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The debts from a law, accounting and tax aspekt in a conditions of the Czech republic
RADOŠOVSKÁ, Šárka
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.
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The Concept of Life Insurance with Charitable Component
Nečas, Dalibor ; Daňhel, Jaroslav (advisor) ; Fiala, Tomáš (referee)
Author comes with a new product concept, which extends the current offering of life insurance. He wants to encourage a target group of potential customers who are not satisfied with ordinary life insurance products to enter into life insurance. The reason is an effort to prevent people from economic consequences of population aging. The new life insurance product is based on a specific use of profit shares from life insurance premium reserve in a form of charitable component. For insurance companies the new product represents an opportunity to cooperate with non-commercial charitable subjects especially in the area of marketing. On the other hand the charities obtain by this cooperation a long-term income for their activities.
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