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Tax Management in Small and Medium-sized Enterprises
Hodinková, Monika ; Hótová, Renáta (referee) ; Široký, Jan (referee) ; Zinecker, Marek (referee) ; Sadovský, Zdeněk (advisor)
The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.
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Rozvoj lidských zdrojů ve strategii malých a středních podniků
ATTLOVÁ, Irena
This doctoral thesis is focused on human resource development in strategy of small and medium-sized enterprises. Human resource development is conceptualized very widely in the thesis, because the thesis is concerning with issues still less frequently investigated in relation to human resource development, especially the compliance with the principle of equal treatment and the prohibition of discrimination in employment relations. Traditional division into theoretical and practical part is respected in the thesis. Theoretical part contains literature review, broadly describing fundamental disciplinary knowledge, which was elaborated on the basis of long-term studying the scientific writings of many domestic and foreign authors. Theoretical part of the thesis was initial for composing the practical part of the thesis; it was used as a base for the research objectives defining (Chapter 3), served as a guideline on scientific methodology studying and subsequent appropriate methodology and methods selection (Chapter 4), which continues with three practical research topics: staff motivation, employee turnover and job satisfaction in SMEs, and discrimination at the workplace and in staffing regard to SMEs. These areas are meant to be potential barriers of human resource development, unless managed carefully with erudition. Potential occurrence of discrimination in labour law issues brings a risk of sanctions and pecuniary penalty for employers. Research questions, which were formulated according to above mentioned basis by author of this doctoral thesis in the practical part within set research topics, were tested on empirical data by way of both quantitative and qualitative research in two research samples. First of them was gained within team research project GA JU 039/2013/S (investigator doc. Ing. Darja Holátová, Ph.D.) and comprised of 295 SMEs, which were investigated through questionnaire survey; subsequently motivation, employee turnover and job satisfaction on collected data were investigated by author of doctoral thesis. The second sample was investigated by author of this thesis at her own research activity and consisted of 1600 advertisements demanding applicants for 2981 working places at 846 entities, which were announced by regional bureau of Employment Service of the Czech republic for district České Budějovice via the Integrated Portal of the Ministry of Labour and Social Affairs of the Czech republic (2016) on the webpage portal.mpsv.cz; the prevalence of discriminatory reasons through content analysis was explored and the findings were consequently compared with the survey of the Public Defender of Rights realized in 2011. Finally, the inquiry for the participation of SMEs in announcing job advertisements where discriminatory nature could not be excluded from in studied period was carried out through selecting gender as discriminatory reason. A discovery of the range of employee benefits provided in SMEs, employee turnover rate calculated by author, additionally including voluntary departures of employees, as well as obtained findings about managers' or enterprise owners' attitudes and subjective rating of job satisfaction in studied SMEs were analysed by author of the thesis. The findings have also revealed an insufficient strategic attitude of some approached managers or enterprise owners towards making plans and setting the goals in the area of job satisfaction. Additionally, it was found that SMEs participated in announcing job advertisements where discriminatory nature could not be excluded in studied period along to the criterion of Czech Public Defender of the Rights in the issue of direct discrimination by reason of a gender. On the basis of acquired findings the conclusions and recommendations were formulated. The thesis brings theoretical, practical and pedagogical contribution. In conclusion, the objectives set in the thesis, were, in the author's opinion, accomplished.
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Tax Management in Small and Medium-sized Enterprises
Hodinková, Monika ; Hótová, Renáta (referee) ; Široký, Jan (referee) ; Zinecker, Marek (referee) ; Sadovský, Zdeněk (advisor)
The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.
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Credibility and bankruptcy models in practice
Sich, Olena ; Menčlová, Barbora (advisor) ; Škerlíková, Tatiana (referee)
This bachelor thesis deals with the following bankruptcy and credibility models: index IN05, Edmister model, Fulmer H-score and Altman Z-score. The aim is to find a model that has the best predicative ability for SMEs. Bachelor thesis is divided into two parts. In the theoretical part each model, its characteristics and method of calculation will be introduced. In the practical part the selected bankruptcy and credibility models will be applied on a sample of 20 bankrupt SMEs in Czech Republic.
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Business support in the Europen union and the Czech republic
Rosolová, Anna ; Vítek, Leoš (advisor) ; Ochrana, František (referee)
This bachelor thesis deals with the question of business support in the Czech Republic since it joined the European Union in 2004. The main goal is to describe -- using an analysis of the needs of small and medium-sized enterprises as a basis - the existing sources and possibilities for support for these types of enterprises using European funds within the implementation of the EU cohesion policy. Special attention has been paid to the EU rules for the provision of state aid. In the first and second chapter, there is general description of the business support system in the Czech Republic, followed by a description and comparison of individual policies for the support of small and medium-sized enterprises (SMEs) in the Czech Republic from 2004 to 2013, including the proposal of the new SMEs support policy that has been elaborated for the period 2014 -- 2020. The subject of the third chapter is the analysis of the provision of state aid within the EU cohesion policy and drawing the financial support from EU structural funds. The last chapter focuses on a comparison of the state aid provided in the European Union and Czech Republic, using the statistical data published by the European Commission, the EU Statistical Office and the Office for the Protection of Competition in the Czech Republic.
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The Establishment and Management of a Small Enterprise
HRNČÍŘOVÁ, Jarmila
This thesis is focused on the development of a business plan, which describes all of the essential internal and external factors related to the establishment of a new company. The business plan includes a questionnaire used in conducting a preliminary marketing survey, focused on potential customers and their requirements, in terms of the services sought after in the given field of business. This thesis should serve as an instruction manual for the establishment and management of the small company of Miroslav Malý, who is planning to start a business in website creation, web-design, and related services.
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