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Taxation of Students
Němcová, Hana ; Hromek, Zdeněk (referee) ; Kopřiva, Jan (advisor)
Bachelor's thesis focuses on the taxation of income. The first part contains tax theory, which explains basic information on the taxation of income and forms of employment suitable for students. In the second part we can find general information on income tax of natural persons, subject to income tax and methods of calculation of tax advances from monthly wages. The third part focuses on the system of social and health insurance. The last fourth part shows practical examples of calculation of tax obligations. The aim of the work is to find an optimal taxation for students.
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Foundation of the Ecological Energy Firm
Dostál, Jaroslav ; Němcová, Hana (referee) ; Bayerová, Vladimíra (advisor)
The master’s thesis follows up the possibility of using renewable for making electric power. It detects conditions of further development in this discipline and external factors which are applied to business. It rates from economic view little hydroelectric, wind and photovoltaic power stations. In business plan it elaborates in detail prosecution of the little hydroelectric plants, which is at the end subjected to financial analysis and it’s decided if this business makes sense.
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Tax Optimization in Change of Legal Form from a Sole Entrepreneur to a Limited Company
Němcová, Hana ; Hromek, Zdeněk (referee) ; Svirák, Pavel (advisor)
This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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Possibilities of Financing of Fixed Assets Acquisition
Sladká, Lenka ; Němcová, Hana (referee) ; Zemánková, Lenka (advisor)
This master’s thesis deals with problems of financing the acquisition of fixed assets. The theoretical part focuses on defining fixed assets and describing possibilities of its financing. The analytical part describes particular fixed asset and informs about economical situation of the company. This part also compares lease financing, bank loans and equity financing. The final part recommends the best possible option for the acquisition of fixed assets.
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Analysis of Indemnity and Debt Collection in RS ELEKTRO, s. r. o.
Sladká, Lenka ; Němcová, Hana (referee) ; Musilová, Helena (advisor)
My bachelor’s thesis deals with problems of debt security and recovery. The theoretical part focuses on the debt creation, security, limitation and recovery. It also deals with accounting, tax and economic aspects of debt collection. The analytical part describes economical situation and current state of debt collection in the company RS ELEKTRO, s. r. o. The final part describes my proposals to improve current system of debt security and recovery.
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Proposals to Improve Debt Collection in a Business Entity
Matoušková, Jana ; Němcová, Hana (referee) ; Musilová, Helena (advisor)
The bachelor thesis analyses a problem of securing and recovering trade debts relations at ABC, s.r.o. The thesis is divided into three sections, first theoretical part, second analytical part and as last options for solutions findings. First section reviews a legal, economic, accounting and tax perspectives. Analytical part investigates the overdue of the selected company. And based on those, the possible solutions are proposed.
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The impact of anxiety on students' performance in English language
NĚMCOVÁ, Hana
This bachelor thesis focuses on the impact of test anxiety on student's achievement in classes of English language. This theme is becoming more popular, and a lot of experts are looking into this issue. Good mental state of the pupil is necessary when achieving good results and the overall good development of the pupil. This theory is also confirmed in this bachelor's thesis, which describes the states of anxiety in the school environment and the phenomena associated with it. It includes an analysis of several methods to reduce test anxiety and at the same time a method to reduce test anxiety is proposed. It can be stated that the effect of anxiety affects the performance of students and this anxiety can be affected by mitigation methods.
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Evaluation of hemp protein flours stability
NĚMCOVÁ, Hana
The aim of this diploma thesis is to explore the possibility of storage of hemp protein concentrates extracted by mechanical sifting of milled hemp (Cannabis sativa) seed cake. On the ground of previously acquired scientific knowledge two size fractions of hemp flour were prepared - protein flour containing particles lower than 180 m and fibre flour containing particles larger than 180 m. The two types of flours were subsequently stored for the period of eight months in different conditions. On the stored samples and on the samples before the attempted experience were evaluated following parameters: dry matter, fat content, titratable acidity, antioxidant activity and polyphenol content. The diploma thesis found out the evaluated parameters are statistically significantly affected by the flour's fraction. The type of storage has statistically significant effect on all the parameters, except of the antioxidant activity. The analysis showed that the storage is less suitable for fraction containing less than 180 m because the fraction containing particles less than 180 m is more likely to go rancid given to the larger fat content, shows lower antioxidant activity, contains less polyphenols and tends to become moister. Better outcomes were showed by samples stored in vacuum, of which samples stored at a temperature of 5 °C showed even better results. These samples revealed lower fat dissociation, lower acidity and higher antioxidant activity. However, 9 % moisture that could lead to higher microbial strain was observed.
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Nonpharmacological interventions for stress reduction during pregnancy and their effects on maternal bonding
Němcová, Hana ; Takács, Lea (advisor) ; Míková, Gabriela (referee)
The bachelor thesis addresses the relationship between stress in pregnancy, nonpharmacological interventions, which are possible to use for its reduction, and maternal bonding after birth. In the first chapter, the literature review describes particular types of stress, which can occur during pregnancy, mechanisms via which stress affects foetus, and impacts on both mother and child. The second chapter summarizes principles and effectivity of particular interventions for stress reduction during pregnancy, e.g. various forms of psychotherapy, yoga or mindfulness-based interventions. In the third chapter, the paper describes maternal bonding, its differentiation from the concept of attachment and its correlates. The fourth chapter concerns present scientific findings about the relationship of all these phenomena. In the empirical section, a research project draft is presented, aim of which is to discover the impact of Mindfulness-Based Childbirth and Parenting in pregnancy on the maternal bonding quality with a possible mediation of lowered level of perceived stress or reduce depressive symptomatology.
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