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Issues of Contributory Organization Taxation
ČERNÁ, Ludmila
This thesis deals with the issue of taxation of a contributory organization with emphasis on corporate income tax and road tax. The aim is to analyse specific areas of taxation on the example of a particular contributory organisation in order to identify possible errors and to determine possible recommendations. It also analyses the management of the contributory organisation, which is the main basis for determining the tax liability. The analysis focuses in particular on core and non-core activities, including the system of keying overheads. Subsequently, the methodological procedure for the determination of corporate income tax and road tax is elaborated, demonstrating the main differences or problematic areas compared to business entities. On the basis of the case study, problematic areas within the taxation of contributory organisations were synthesised, e.g. tax depreciation, calculation of road tax, provability of tax deduction. These areas are also supported by the recommendations made in the area of recording the tax deduction profiled, the creation of a supplement to the property directive or the introduction of subcentres for other ancillary activities. The work also provides feedback on the efficiency of the organisation's performance through autarky and profitability indicators, working with the possible withdrawal of the activity performed or the impact of the increase in prices for services in other complementary activities on the economic result and income tax is calculated.
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Tax Records in Conditions of a Private Farmer
ČERNÁ, Ludmila
The bachelor thesis focuses on the analysis of the tax records of a private farmer, including income tax calcula-tion and optimization. The problematic components of tax records typical mainly for the area of agriculture have also been specified. Furthermore, the transition from tax records to accounting has been designed, includ-ing the evaluation of its tax impacts and efficiency. Both modes have been compared with each other. The analysis conducted in the database of tax records of 2019 has shown that the most advantageous solution for the farmer is to determine the tax base through actual expenditures and perform tax optimization through a cooperating person. The transition from tax records to accounting is not advantageous for the farmer because of the increase in the tax base due to stocks and receivables. However, ways to optimize the increased tax base have been proposed. Tax records are less administratively and financially demanding, it has therefore been recommended to continue in this regime.
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Karel Červinka - Poet
Černá, Ludmila ; Hrabáková, Jaroslava (advisor) ; Pechová, Drahoslava (referee)
Resumé S tvorbou Karla Červinky jsem se seznámila v roce 2002 na literárním semináři. Jeho poezie sice nepatří mezi závažná a klíčová díla české literatury, aleje rozhodně svědeckou výpovědí o poetice konce 19. století. Stanovila jsem si čtyři cíle. Přiblížit dnešnímu čtenáři dílo téměř zapomenutého autora, sestavit životopis Karla Červinky, vyjádřit názory tehdejší kritiky a najít kořeny tvorby autora. Připravila jsem výbor z celého období básnické tvorby Karla Červinky. Volila jsem texty vypovídající o autorském stylu s charakteristickými znaky poezie konce 19. století. Podařilo se mi sestavit výbor příjemné poezie přelomu století. Životopis Karla Červinky jsem sestavovala s poukazem na faktory, které ho při cestě k poezii nejvíce ovlivňovaly. Studovala jsem dobový tisk, zprávy a kritiky, které vycházely paralelně s jednotlivými životními etapami autora. Seznámila jsem se s informacemi o místě jeho narození, o studiu a zaměstnání. Popsala jsem spisovatelovu kariéru v oblasti advokacie a soudnictví, jeho největší pracovní úspěchy. V několika případech jsem odhalila inspirace k tvorbě poezie. Nadále však zůstává otevřena kapitola z jeho ryze soukromého života. Zde se mi nepodařilo zjistit vyčerpávající informace jednak o jeho rodičích a pak i o Červinkově vlastní rodině. Hlavním důvodem mého neúspěchu byl...
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Development of creative expression with preschool children
ČERNÁ, Ludmila
The thesis is focused on crealive ewpression preschool children, respectively on the changes in the course of about one year. The theoretical part focuses on the description of the preschool period, the art show, its changes, milestones and typoval features. It also describes the contest of artistic expression with the development of cognitive, motor skills and perception of the area, etc. The practical part describes the creative expression of four preschool children. Changes are tracked ant its relation to the overall development of children surveyed in the form of published case studies.
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