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Concept and nature of dactyloscopy (fingerprinting)
Šišková, Jitka ; Štourač, Petr (advisor) ; Musil, Jan (referee)
91 15. SUMMARY Concept and nature of fingerprinting The purpose of my thesis is to completely examine the issue of dactyloscopy and introduce this forensic method, both the theoretical and practical parts. It deals with the historical development of dactyloscopy, the legislation in the Czech Republic, finger- print impression, capture, constancy, detection and comparison. For greater clarity and orientation, the thesis is composed of several parts - each dealing with different aspects. It is also supplemented with pictures that help to imagine a particular thing. Chapter One contains an introduction which gives a general view of dactylosco- py as a forensic method. Chapter Two deals with the historical development and important personalities of dactyloscopy. It explores the origins of knowledge of fingerprint patterns in ancient times and also focuses on the pioneers of dactyloscopy. The chapter is subdivided into three parts. Part One deals with Jan Evangelista Purkyně who first described and classi- fied the basic patterns of friction ridges on distal phalanges. Part Two mentions the world personalities of dactyloscopy (for example Francis Galton, Juan Vucetich, Henry Faulds). The development of dactyloscopy in the Czech Republic is included in Part Three. Chapter Three discusses the concept, the object,...
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Concept and nature of dactyloscopy (fingerprinting)
Šišková, Jitka ; Štourač, Petr (advisor) ; Musil, Jan (referee)
91 15. SUMMARY Concept and nature of fingerprinting The purpose of my thesis is to completely examine the issue of dactyloscopy and introduce this forensic method, both the theoretical and practical parts. It deals with the historical development of dactyloscopy, the legislation in the Czech Republic, finger- print impression, capture, constancy, detection and comparison. For greater clarity and orientation, the thesis is composed of several parts - each dealing with different aspects. It is also supplemented with pictures that help to imagine a particular thing. Chapter One contains an introduction which gives a general view of dactylosco- py as a forensic method. Chapter Two deals with the historical development and important personalities of dactyloscopy. It explores the origins of knowledge of fingerprint patterns in ancient times and also focuses on the pioneers of dactyloscopy. The chapter is subdivided into three parts. Part One deals with Jan Evangelista Purkyně who first described and classi- fied the basic patterns of friction ridges on distal phalanges. Part Two mentions the world personalities of dactyloscopy (for example Francis Galton, Juan Vucetich, Henry Faulds). The development of dactyloscopy in the Czech Republic is included in Part Three. Chapter Three discusses the concept, the object,...
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The Impacts of the Tax Records Transition to Accounting for the Selected Entrepreneur
Sedláčková, Jitka ; Šišková, Jitka (advisor)
The thesis titled Impacts of the transition of tax register on accounting for the selected entrepreneur deals with a general overview of management, tax register and accounting for entrepreneurs in the Czech Republic with respect to the chosen legal form of business. The outcome is determined by critical moments and recommendation of variants of the transition on accounting with regard to tax optimization.
The theoretical part explains the basic concepts related to doing business in the Czech Republic, followed by a description of the analysis of the various accounting methods depending on the chosen form of business. It is also outlined the current tax system of the Czech Republic with an emphasis on income tax of legal persons with optimization option.
The practical part is focused on acquired of theoretical knowledge. At selected entrepreneur are made model calculations related to the financial results of the total levy taxes, including optimization, depending on the method of accounting and in connection with the legal form of business. At the end of the practical part are determined the critical moments of transition from tax register on accounting and for entrepreneur is proposed the optimal process of transition.
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Assessment of Expenses from Financial and Cost Accounting Point of View
Brož, Jan ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
Presented bachelor thesis pursues assesment of expenses development. The first part includes characteristics of expenses in financial and interdepartmental accounting and expences division. This characteristic is performed by synthesis and analysis of theoretical knowledge. The second part pursues expenses of Ztracený ráj Ltd. Expenses are analyzed in six-year time period. Value added forms recommendation regarding expenses reduction and economy outcome improvement. These recommendations are based on data gathered from published financial statements and other documents provided by Ztracený ráj Ltd.
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Labour costs and perks in an organization
Hájková, Veronika ; Šišková, Jitka (advisor) ; Pavla, Pavla (referee)
The dissertation Labour costs and perks in an organization occupies with analysis of wages and labour costs, which nowadays forms an inseparable part of policy in each organization.The dissertation is divided into 2 main parts.The theoretical part is focused mainly on the theory of wages and labour costs. Then it defines employee benefits, their kinds , classification (or structure) and trends, the large part is devoted to the sytem of providing constituent employee benefits and follow up tax-deductibility of interest on the side of employees and employers.
The practical part is concerned with analysis of the present-day system of remuneration and providing benefits in a selected company. The great attention was paid to height of costs, which a selected company must spend on the provided benefits. The overall level
of satisfaction/unsatisfaction with provided benefits was investigated by means of questionnaire survey among employees in a selected company. The structure of up to now provided benefits was evaluated on the basis of information collected during the survey and created a dissertation conclusion. At the same time there was a proposal for integration of new kinds of benefits into the overall remuneration system.
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Financial statements in the selected organization
Kubičková, Kateřina ; Šišková, Jitka (advisor) ; Kateřina, Kateřina (referee)
The aim of this diploma work is to analyse the process of final accounts and account closing in a selected establishment. The work consists of three parts. The first and the second parts focus on the theoretical process of compiling of final accounts and account closing from the point of view of the hold legislation. Subsequently, the work presents the formal and content parts of profit and loss accounts. The third part of the work provides monitoring of the process of final accounts and account closing in a real company. The final part focuses on the evaluation and improvement proposals.
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Financial statement in designated company
Krausová, Martina ; Šišková, Jitka (advisor) ; Dana, Dana (referee)
Thesis focuses on financial statement in given organization. The work consist of two parts. There are described theoretical outcomes coming from accountancy law, paragraph no 500/2002 and Czech national accountant standards, in the first part. Focus is given to preparatory work and inventory. Integral part is description of account statement - statements of earns and loss, balance, review of financial flows and account statement attachments. The second part contains description of process of account statement and deadline in given organization. The account unit gave all data and paperwork for their bookkeeping and processed accountand statement. In the final part consists of complete overview and recommendations on specific improvements.
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Labour costs and benefits in the selected company
Kunová, Martina ; Šišková, Jitka (advisor) ; Helena, Helena (referee)
The thesis titled is focused on the issues of wage costs and employee benefits.
Literary research of the thesis defines basic terms, which are related to labor costs and employee benefits. Within the scope of the term wage costs, the core meaning of wages is captured, both in terms of wages of the employees, as well as in terms of the employer. Wages, salaries and bonuses are the basic evaluation of the workload of each employee of the given company.
A payroll system is created within each company, in which the basic ranges of the labor costs for the whole hierarchy of employees is determined. Each employee has his position and job description and these two principles are correctly evaluated. Firm rules are set for the calculation of net earnings, which are determined by a costing calculation and the percentage rate of the social insurance, health insurance and advances on income tax of individuals from employment.
Other possibilities of eligible employees beyond basic gross salary are employee benefits. This is a form of employee motivation in every society. Not only are they of great importance for employees, they are also an appropriate component of tax optimization from the perspective of the employer. In terms of the law on income tax, employee benefits are divided into three groups according to their impact on the tax and contribution advantages. Companies can then use these tax savings for their further development, or alternatively, for the expansion of the provision of employee benefits in society.
The practical part of the thesis is based on the literature search. First, it focuses on the analysis of payroll costs for the period from 2004 to 2014. The calculation of wages is done for three different income groups of employees in the selected organization. It monitors the evolution of net wages and payments of taxes on income of individuals from employment during the reporting period. There are various recognized methods of calculation of wages according to individual changes of the law during the reporting period.
The next step in the practical part of the thesis describes the system of employee benefits in the selected organization. Part of my own work is a survey among the employees of the company on this issue. The obtained data are analyzed and processed into clear graphs. The acquired results are the basis for the creation of proposals and recommendations for changes in the provision of employee benefits for the selected organization.
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The issue of transfer tax record to accounting for the selected subject
Kordaničová, Pavla ; Šišková, Jitka (advisor) ; Jan, Jan (referee)
The thesis deals with the issue of transfer from tax record to accounting, all based on a real business subject, Mr. Roman Tobisch. The theoretical part of the thesis introduces and specifies the issue of various business record keeping systems, valuation method analyses and assets and debts record keeping. Units of accounts and accounting principles and rules are specified here. The end of the theoretical part states the reasons for transition and specifies general transition principles. Tax and accounting procedures are analysed.
The chapter titled Own Solution elaborates on individual stages of transition based on the analyses of data provided by the entrepreneur. A method utilising data bridge (created on the basis of carried out assets and debts inventory taking) has been used. The chapter titled Tax Incidence quantifies the tax implications of transfer from tax record to keeping accountancy as regards referable and deductible items. It presents comparison of tax base as calculated on the basis of tax record and on the basis of double-entry accounting. Subsequently, I specify the tax implications of the records keeping method change based on the obtained data and I present possible solution options, out of which I suggest the option which is ideal for the particular entrepreneur.
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Assessment of Expenses from Financial and Cost Accounting Point of View
Benáková, Pavla ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
This bachelor thesis is focused on assessment of Expenses from financial and cost accounting Point of view. In the literary research are defined the basic concepts concerning the financial and internal accounting. It also introduced the structure of costs in the financial accounting and accounting policy. There are also described the cost in terms of tax revenue and the procedure of calculation of income tax.Research is further devoted to the classification of costs from the point of view of management accounting and basic classification of calculations, which are straight a part of internal accounting.The last part of the research is devoted to the statement of profit and loss.The model example of this work is devoted to the demonstration of the development costs from the point of view of financial accounting and the analysis of the costs from the point of view of internal accounting of a particular business
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