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The cohesion of the Accounting Act and tax laws in Vietnam
Nguyen, Phuong Anh ; Skálová, Jana (advisor)
This Bachelor thesis is on the accounting and tax principles, rules and methods in The Socialist Republic of Vietnam and their cohesion. The first part talks about the taxation system and mainly about enterprise income tax and personal income tax. Next part talks about the Vietnamese accounting system. This part addresses the reform of the Vietnamese accounting system, contemporary legislation, description of the accounting entity, subject and object of accounting and a sample of chart of accounts. The last part talks about the cohesion of the Accounting Act and tax laws.
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Influence and Role of the Sudetengerman Organisations in the nineties in the Federal Republic of Germany
Kučera, Ondřej ; Kunštát, Miroslav (advisor) ; Křen, Jan (referee)
Sudetendeutsche Vereine bildeten in den 90er Jahren des 20. Jahrhunderts keine einheitliche Gruppe. In dem Zeitraum nach den revolutionären Umstürzen in der Mittel- und Osteuropa stellten sich die Sudetendeutschen Organisationen verschieden und mit verschiedenen Konzeptionen der Lösung vom historischen Problem, das mit der Vertreibung- Aussiedlung der nationalen Gruppe aus den böhmischen Ländern nach dem zweiten Weltkrieg in den Jahren 1945/1946 zusammenhängt. Die aktivste Organisation ist in der Zeit bis zur Verabschiedung der Tschechisch-deutschen Deklaration die Sudetendeutsche Landsmannschaft gewesen, die Organisationen der Sudetendeutschen Vereine umfasst. Von denen sind die bedeutendsten die katholische Ackermann Gemeinde, die sozialdemokratische Seliger Gemeinde und der national konservative Witikobund gewesen. Die katholische Ackermann Gemeinde hat sich am meisten um Vergleichung von historischen Streitfällen bemüht, dabei hat die Versöhnung mit Tschechen für diese Organisation die Priorität gebildet, die vorrangig vor Ansprüchen an Eigentumsentschädigungen und vor Aufhebung der nachkriegerischen Legislative gewesen ist, die Entrechtung der ganzen nationalen Gruppe und Vorbereitung auf ihre Aussiedlung bedeutet hatte. Die A-G, eng angeschlossen an die katholische Kirche, hat die Notwendigkeit...
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Co-operation of small municipalities and microregions in The Czech republic
Mikolášová, Lucie ; Kadeřábková, Jaroslava (advisor) ; Jetmar, Marek (referee)
In my master thesis I will focus on advantages of co-operation small villages and their expectant development. The theoretic part of thesis target the legislative and socioeconomic aspects of municipal co-operation. Principal aim is giving account of positive and negative impacts of function and next development of co-operation smaller municipalities and their staying in residential structure. Next part will be attended to association of municipalities and legal entities called Sdružení Růže. This is situated in the south part of Czech republic. I will analyze kinds of their activities and determinate limits and barriers of their development by socioeconomic analysis territory.
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Protected designation of "Czech beer" and its position on the Czech market
POLANECKÝ, Lukáš
The aim of this diploma thesis is protected designation of "Czech beer" and its position on the domestic market through a questionnaire survey, awareness of the Czech population on the identification of products brand "Czech beer". In this thesis discussed the individual protected designation indicating the legislative rules that protected these markings define and put into effect. They included specific requirements for granting a protected geographical indication (CHZO) "Czech beer", specifying the requirements for the individual raw materials, production technology and inspection of products bearing this mark. In the practical part of the work was carried out a questionnaire survey which aims to map the awareness of the Czech population CHZO "Czech beer". The questionnaire survey showed that about half of the respondents are aware of the use of the "protected geographical indication". More than half marking "Czech beer" does not know, and only 10 % of respondents knew that the name "Czech beer is protected geographical indications of the European Union, whose purpose is to preserve the good name and quality of the beer produced in the Czech Republic. In particular, the importance of this label, why is introducing some breweries and why do you ask for, it seems to be a distinct people known. But itself idea of the product specifications marked "Czech beer" had only half of the respondents. The questionnaire survey shows that citizens of the Czech Republic should be more informed about the nature of implementation of protected designations in general, but also should be more familiar with the specifics of each label used. It is our aim not only food producers but also merchants that consumers are aware of the importance and promotion of products that are made in the Czech Republic, from local materials and traditional techniques. The positive impulse not only the questionnaire survey, but also as a stimulus for food manufacturers, retailers and other subjects can be perceived "consumer behaviour" of the majority , the majority of respondents - 82% would prefer when buying products labeled "Czech beer".
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Legal aspects of the online marketing
Kmoch, Štěpán ; Císařová, Zuzana (advisor) ; Kučera, Zdeněk (referee)
Legal aspects of the online marketing The ever-growing role and importance of the Internet in today's society encourages the quick development of a relatively young and dynamic field - online marketing. Since the central goal of the online marketing is to maximize the profits of the given entity, commercial interest may easily get into the conflict with the interests of others. However, endangered entities are not only competing entities, but very often the customers themselves, addressing of which is much easier and cheaper in the Internet than in the "real world." In addition, in recent years the importance of the issue of the Internet users' privacy has been growing. Legal responses mainly consist in the public regulation, the compliance of which is supervised by the executor of the public administration appointed to do this by the legislator. However, also private regulation is worth mentioning, which is usually used primarily by competitors of the infringing entity rather than by consumers themselves. This thesis at first introduces the field of online marketing and its tools and consequently deals with the examination of the legal regulation in more detail, including the impact on practice. The aim of the thesis is to look at the legal regulation from the point of view of the practice, which...
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Analysis of security requirements for payment card industry and problems with their implementation
Klečka, Jakub ; Doucek, Petr (advisor) ; Krob, Jan (referee)
Rapid development of new technologies and their easy implementation introduces new risks that must be faced. This diploma thesis concentrates at payment card industry. Payment card industry come through significant development. Billions of dollar each year flow through these systems. New technologies like contactless cards, prepaid brand cards are emerging, ATM and payment terminal support new services and products. Merchant are looking for new opportunities. This situation brings along new threats and introduces new vulnerabilities. These are not necessarily new, only the whole environment got much more complicated and digger. Unfortunately the acting threats and vulnerabilities were not eliminated. Missing legislation measures and restricted enforceability are not sufficient to effectively fight against crime in this area. On the other hand sever organizations are aware of these threats and tries to face them. New security requirements were introduced for each separate subjects of payment card industry so that the risks are eliminated or their impact is reduced to an acceptable degree. Some of these requirements were already implemented and are in the scope of this work. The goal of this work is to explore these requirements. To find out what risks they are affecting and how effective they are. And in case of need help to implement the appropriate security measure. This work is practically oriented and can help responsible persons to ensure compliance with the requirements and face all effecting threats.
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The Ability of the Financial Statements of Insolvent Companies to Provide Reliable Information
Hospodka, Jan ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This thesis aims to analyse the financial statements of entities that filed for bankruptcy in 2015. Firstly, the theoretical part of the thesis provides explanations for technical jargon in relation to insolvency and subsequent proceedings in relation to entities that went bankrupt. Secondly, it also elucidates related legislation through analysis of particular items in financial statements - the balance sheet and the profit and loss statement - to determine the problematic indicators within these statements that can aversely influence the ability of financial analysis to provide accurate and reliable information regarding the financial health of the entity. Finally, the last theoretical chapter addresses the advantages and limitations of the particular financial ratios and analysis that is used in the subsequent practical part of the thesis. The goal of the practical part of the thesis was to determine the ability of the analysed financial ratios to provide reliable information to shareholders and third parties to assess company health, and also scrutinise potential limitations. Since the thesis focuses on bankruptcy, the researcher analysed financial statements from three years prior to their bankruptcy. The aim was to determine whether the analysis, and in particular, which financial ratios could raise red flags and predict the nearing financial difficulties these entities were about to endure.
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Accounting entities in culture
Karbusová, Lucie ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
The bachelor thesis on Accounting entities in culture deals with the accounting entities in the field of culture, especially with theatres. Its intention is to describe the historical development of these entities and their effective legislation in 2014, to determine their main resources of financing and to answer the question: What is the situation of private theatres in the Czech Republic? The theoretical part is focused on defining entities (theatres) in the field of culture and their historical development. It further describes legal conditions for doing business in the field of culture under commercial law and defines the types of legal forms of business in the Czech Republic. The following section analyses the specifics of the companies operating in the field of culture in terms of sales for tickets and financing of these entities in the form of grants. The practical part is focused on analysis of financial statements of 10 theatres in the Czech Republic in terms of quality reporting. In particular financial statements is analysed financial position and financial management of private theatres. In conclusion there is a brief assessment of the fulfilment of the objectives of the thesis.
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Electronic records of sales as a tool to eliminate tax evasion
Bělinová, Marcela ; Pikola, Pavel (advisor)
This thesis deals with the prevention of evasion of tax control implementation instruments, namely the introduction of electronic evidence in revenues. The first part defines basic terms as tax, inspection tool, the Tax Code, tax compliance and more. There is mentioned view of tax administration in terms of legislation. Then describes the tools for eliminating tax evasion, zoom their operating principles of electronic evidence in sales in the Czech Republic. Definition of the problem, the reasons for introducing targets entities required to record sales, the subject of electronic evidence in revenues, mandatory data sanctions measures, the impact on businesses and the public budget. Work is in its second part deals with the evaluation of electronic evidence in revenues as a tool for professional elimination of tax evasion in the Czech Republic, Evaluation of Options Croatian model as a model for the introduction of evidence of sales in the Czech Republic. Based on information mapping pozice Czech Republic
Croatia to introduce the EET This will also assess the suitability or otherwise of the election of Croatia as a model for the introduction of EET in the Czech Republic.
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Optimization of methods for reporting the value of fixed assets from the perspective of book and tax accounting
Vyletová, Eva ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The thesis is focused on reporting the value of fixed assets from accounting and tax point of view. The thesis includes a focus only on tangible and intangible assets as there is no occurrence of the data for long-term financial assets in a business entity that provided the necessary data and information for this thesis.The thesis is divided into two parts, the first deals with theoretical basis and the second with the thesis itself. The theoretical basis of the work is carried out systematically on the basis of study of the literature and relevant existing accounting and tax legislation dealing with long-term assets. This part focuses on the definition and characteristics of individual components of tangible and intangible assets, both in terms of accounting and tax. Theoretical knowledge is applied directly to specific businesses and necessary tests are elaborated. Used methodology is evaluated based on the findings and then elaborated the proposal of optimization of reporting of fixed assets value.The conclusion includes changes that occur when the new methodology proposal will be accepted. Evaluation contains both positive and negative impacts that this change will bring business entity.
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