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Comparison of Chosen Banking Products for Entrepreneurs
Jiříčková, Stanislava ; Hašková, Simona (advisor) ; Kolář, Pavel (referee)
The aim of this thesis is to analyze the range of services that banks offer domestic enterprises to evaluate their available funds. Emphasis is placed on time and savings accounts. The theoretical part will be briefly mentioned and discussed the history of banking services that banks provide to their clients. The practical part is devoted to compare the specific products that enable owners of a limited three domestic financial institutions. In the final section is devoted to a summary of the findings and recommend a specific product business.
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Management of a NEVA Company Liquidity
Trybula, Stanislav ; Hašková, Simona (advisor) ; Kolář, Pavel (referee)
The goal is to characterize financial management with a focus on liquidity management. The teoretical part proides definitions of basic concepts of solvency, liquidity and factors that affect liquidity. There are also dividend into indicators of financial analysis, the ratio and difference. The last chapter of this part deals with debt management, focusing on enforcement and faktoring. The practical part will present joint-stock company MEVA, its history a and scope of business. Liquidity management is performed using the indicators of liquidity, profitability, net working capital, cash flow and indicator of cash flow liquidity. The last chapter of practical part focuses on the structure of assets and liabilities of company.
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Analysis of the Offer of Housing Credit
Peter, Karel ; Kolář, Pavel (advisor) ; Hašková, Simona (referee)
The goal of my thesis is to show the possibilities that financial markets offer nowadays in loans area. Interested person has many options to choose from, nevertheless even the basic orientation in these options is difficult. In my thesis I havenť focus only on theoretical princples of function. I have elaborated particular areas to the form of concrete offers, which reader, interested person in a loan, can nowadays get in czech environment. I'm presenting concrete products financial companies and compare them so, that reader can make clear image about quality single products and can indepedently decide, which product is form him the best. Im warning readers on difficulty connected with single solutions, their charges politics and risks.
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Optimalization of tax burden of income tax - legal tax avoidance
KOLÁŘ, Pavel
I decided to devote my thesis to the optimalization of tax burden of income tax {--} the legal tax avoidance. The main aim of this work is to point out legal possibilities how to abate the tax base of the income tax and tax liabilities of natural persons, which enables the curently valid law of income tax, as well as other rules and regulations conditioning taxation. My partial aims are to compare particular variants abating the tax base and the personal income tax, to evaluate the best possibilities and to illustrate their practical solutions on concrete situations. The thesis is divided into three main parts. In the first part I mentioned the main significance of taxes in the budget of the Czech Republic and the incorporation of the personal income tax into the tax system. Next, I tried to clear up the mater of the personal income tax, as for example who a tax-payer is, what the object of the tax is, what belongs to the tax base, what tax rebates and nontaxable parts of the tax base are, how to calculate the tax. It concerns in particular tax-deductible items, re-deduction of property, reserves, the way of financing new property, lump expenses, collective taxation of spouses etc. The last part is focused on presentation and practical solving of problems. I tried to include such examples which concern great number of tax-payers or which are most often used in practice.
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The Basics of the Theory and Practice of Managerial Calculations
Hašková, Simona ; Kolář, Pavel (advisor) ; Jiroušek, Radim (referee)
The dissertation focuses on the explanation of the mutual link between science and art in managerial calculations. For this purpose the dissertation explains and comments on the most utilized fragments of both of the components in its theoretical part, to which it refers in the practical part. It deals with the analysis of the managerial styles of thinking during the process of learning, with methodological approaches used in teaching the art to solve problems and discusses the differences of exact and empirical approaches that relate to the differentiation of what the theory claims and the praxes does. The tools stand in for the technical side of managerial calculations that derive from the more general systems of rational conceptions. The practical part goes in for solving the selected case studies, where the link between the science and the art is clearly demonstrated.
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