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Liquidation of a company
Brandejsová, Michaela ; Miková, Tereza (advisor) ; Roubíčková, Jaroslava (referee)
The process of liquidation of corporations in the Czech Republic is the subject of the bachelor thesis. The whole course of the liquidation leading to a termination of the company is considered from the legal, financial and tax perspective. There are mentioned reasons for the liquidation of a company and description of the duties and rights of the liquidator as the central figure of the whole process at the very beginning of the theoretical part. Furthermore, the thesis deals primarily with the detailed description of the entire process of liquidation - from voluntary decision of the partners to finish the business to deletion of legal entities from the Commercial Register. In the practical part, alternatives to termination of the liquidation in a fictitious enterprise are given, primarily from accounting point of view.
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The Model of Financial Compensation for placement of a Deep Geological Repository of Radioactive Waste in the Czech republic in period from 2010 to 2016
Englerová, Anna ; Zeman, Martin (advisor) ; Vebrová, Ludmila (referee)
Author examines a way of allocation of governmental financial resources to municipalities in locations preselected for deep geological repository. She is searching for a way how to add a motivational incentive to the process of allocation of financial resources in order to improve municipalities attitude towards deep geological repository. Hypothesis, examined in this thesis, contains two related questions. It is assumed that (1) amount and structure of financial resources can significantly affect municipalities decision making and also that (2) current mechanism of allocation of compensations is ineffective and does not create sufficient incentives. Currently (end of the year 2016), negotiations between government and municipalities are in crisis despite significant financial compensation from government nuclear account to the municipalities. This thesis have potential to change municipalities negative stance on deep geological repository through motivational model of resource allocation. Theoretical part reviews basic economic background and introduces historical, sociological, technological and economic views of radioactivity and deep geological repository. In practical part author analyzes socio-economic situation, compares evolution of transfers from government to municipalities with their attitude towards deep geological repository in time and shows that current system of resource allocation does not motivate the municipalities to change their stance on deep geological repository. That confirms second part of our hypothesis. Author also proposes a motivational model of resource alllocation. She confirms its viability by comparing it with similar models from other countries, by surveying mayors of concerned municipalities and also by examining experts opinion. Verification of the model confirmed its motivational effect. By that, first assumption of our hypothesis, that structure of resource allocation can significantly affect municipalities decision making, was confirmed.
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Taking into Account Number of Children in Pension System
Bechníková, Eva ; Klazar, Stanislav (advisor) ; Schvábová, Andrea (referee)
In this thesis is introduced unusual approach of pension system which takes into account number of behaved children. Attention is given to evaluation and comparison of the specific proposals of this approach if they can contribute to financial sustainability of the pension system. The theoretical part of the thesis is focused on classification of pension systems generally and characterization of the pension system in the Czech Republic. In the practical part of my thesis, the comparison between costs for raising a child and the state children financial support is shown on the theoretical example for parents with average salaries. Finally there are two recommended proposals of pension system which take into account number of children. The first one is based on implementation of mandatory funded pillar. The second concept operates within pay-as-you-go system with implementation of generation fund. The generation fund represents financial reserve to cover pensions in the period when productive generation will not be able to finance pensions sufficiently.
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Finanční ohodnocení krásy krajiny - metoda CVM
Cudlínová, Eva ; Lapka, Miloslav
Evaluation of landscape amenity is not very common and relatively difficult from the economic point of view. In our case study focused on comparing aesthetic preferences of Czech and Japan respondents regarding rural landscape. We used the contingent valuation method. We also wanted to reveal the respondent’s preferences in a financial form. These preferences served us as quantitative indicator for an attestation of the respondent’s qualitative preferences. It seemed that a strong correlation between the aesthetical and financial evaluation exist in two extreme cases – respondents were not interested, or they were strongly involved in landscape amenity. A substantial difference occured between the Czech and Japanese respondents in the case of case of open or closed access to the landscape.
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Hodnocení výkonnosti vybrané skupiny podnikatelských subjektů za využití moderních metod
Lapáček, Milan
The diploma thesis is focused on the evaluating the performance of a selected group of companies for the use of modern methods. The thesis consists of two parts. The first part contains a review of the literature, which provides information related to the topic. In the second part is calculated financial analysis of a selected group of companies using classic and modern indicators and benchmarking. Based on the results of the financial analysis using mathematical-statistical methods creates a model that represents factors, that have the most influence on indicator economic value added. The conclusion according to the results is to make recommendations, which preserve or improve performance of a selected companies or the entire sector.
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Financial statements according to IFRS and their comparison with Czech accounting legislation
Tereščenko, Dmytro Oleksandrovyč ; Vašek, Libor (advisor) ; Muratov, Michail (referee)
The main objective of the final thesis is to emphasise the transformation of financial statements prepared according to Czech accounting legislation to financial statements prepared in accordance with International Financial Reporting Standards. There are two parts in the final thesis. The first part describes a complete set of financial statements, prepared in accordance with International Financial Reporting Standards, it is an obligatory part of the financial statements - Statement of financial position, Statement of comprehensive income, Statement of changes in equity, Statement of cash flows, summary of significant accounting policies, and other explanatory notes. The second part of the final thesis deals with an accuracy of the transfer Leases, Provisions and Deferred Taxes on Czech accounting legislation to International Financial Reporting Standards.
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The operational and financial leasing of cars (accounting and tax view)
Sedláčková, Sylvie ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The theme of my thesis The operational and financial leasing of cars (accounting and tax view) is the evaluation of the advantages of these two forms of financing. Firstly there are basic terms and types of leasing after that the situation on Czech leasing trade is evaluated. Subsequently the accounting and tax view on operational and financial leasing is processed. Theoretical knowledge is applied to practical case study, there is evaluated the most optimal form of financing a car.
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The Effect of System of Financial Reporting on Financial Performance of Business Corporation
Prokešová, Gabriela ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.
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Comparison of accounting programs from the point of view of the use of information for management companies
Loušová, Petra ; Stejskalová, Irena (advisor) ; Pevná, Jana (referee)
The aim of the thesis is to compare accounting programs from the point of view of the use of information that are important for management companies. The theoretical part deals with the general approach to processing business information in the accounting. Next there is explained an overview of what information in the field of accounting are important and necessary for the job of financial manager. The practical part contains an analysis of at least three accounting programs, with the main focus on what information from the selected accounting program managers need in their work and what information is actually gaining from the program. In practical part, there are also compared results of individual organizations; information is gathered through in-depth interview with financial managers selected companies.
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