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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Kozlová, Adéla ; Bartušek, Oldřich (referee) ; Pěta, Jan (advisor)
The master's thesis deals with the preparation of consolidated financial statements according to the Czech legislation and the Polish legislation and shows their differences. The first part deals with the theoretical background of the preparation of financial statements and their preparation conditions. The second part shows the practical part, where model examples of all consolidation methods under the Czech legislation and then under the Polish legislation are calculated. In the last part the comparison and analysis of the results by means of financial analysis is made.
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Company Expansion on the Poland Markets
Bedáňová, Nikola ; Ing.Rudolg Sehnal, MBA (referee) ; Šimberová, Iveta (advisor)
The subject of the diploma thesis is a strategy design for the expansion of a selected company into the Polish market. The selected company is based in Prague and sells cash register systems. The work is divided into four parts. The introductory part defines the issue, determines the main one as well as the partial goals we want to achieve and the description of the methods used. The theoretical part defines the basic concepts of the problem you used the word ‘issue’ before, are you referring to that. This part is followed by an analytical part one with an analysis of the current state of the company. The last part contains its own proposals for solutions, including a financial plan and schedule.
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Tax Optimisation Related to Real Estate Acquisitions in the Central Europe
Dostálová, Nikola ; Nádvorník, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the tax optimization of real estate acquisitions in Central Europe, specifically in the Czech, Slovak and Polish Republics, from the perspective of an individual. The theoretical part includes an overview of the tax systems of all three countries from the perspective of property tax. The practical part of the thesis presents several variants of real estate acquisitions and their subsequent taxation, as well as the impact on income tax in the Czech Republic. The last part of the thesis is devoted to the evaluation of which country is more advantageous to acquire real estate in.
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Housing concept in the European context
Neumann, Michal ; Vaňková, Lucie (referee) ; Krejza, Zdeněk (advisor)
The topic of the diploma thesis is a comparison of the housing policy of the Czech Republic with respect to other European countries. Due to the different economic, historical and political situations of the individual states and their geographical location, attention is focused on the neighboring states of the Czech Republic. The selected group of assessed states provides sufficiently diverse situations and approaches to housing policy, so that the effectiveness of individual measures that could be applied to the environment of the Czech Republic could be evaluated. In the theoretical part, the basic directions of housing policy and related principles characteristic of the housing market are presented, as well as an assessment of national and transnational circumstances contributing to the final form of housing policy. In the practical part, the situation of the housing policy and its instruments in a longer time horizon and the reaction to their reactions to unexpected transnational circumstances are evaluated. The result of the practical part is a statistically based evaluation of individual housing policies and their individual parts. The conclusion of the diploma thesis contains the author's commentary and suggestions for optimizing the elements of housing policy and defining the basic risks of housing policy in the Czech Republic.
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Tax Optimisation Related to Real Estate Acquisitions in the Central Europe
Dostálová, Nikola ; Nádvorník, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the tax optimization of real estate acquisitions in Central Europe, specifically in the Czech, Slovak and Polish Republics, from the perspective of an individual. The theoretical part includes an overview of the tax systems of all three countries from the perspective of property tax. The practical part of the thesis presents several variants of real estate acquisitions and their subsequent taxation, as well as the impact on income tax in the Czech Republic. The last part of the thesis is devoted to the evaluation of which country is more advantageous to acquire real estate in.
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Kozlová, Adéla ; Bartušek, Oldřich (referee) ; Pěta, Jan (advisor)
The master's thesis deals with the preparation of consolidated financial statements according to the Czech legislation and the Polish legislation and shows their differences. The first part deals with the theoretical background of the preparation of financial statements and their preparation conditions. The second part shows the practical part, where model examples of all consolidation methods under the Czech legislation and then under the Polish legislation are calculated. In the last part the comparison and analysis of the results by means of financial analysis is made.
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Development of labor market regulations in the Czech Republic for workers from countries outside the EU / EEA and Switzerland
Warchoł, Marcin Jan ; Vaceková, Gabriela (advisor) ; Kotrusová, Miriam (referee)
This diploma thesis deals with the regulations of the Czech labour market. The aim of this thesis is to describe and assess the development of Czech labour market regulations for workers outside the EU/EEA countries and Switzerland. It also compares the current state of the studied issue with the state and approach of Poland, with the intention of identifying common features and differences in the area in order to propose public policy measures on labour market regulations for workers outside the EU/EEA countries and Switzerland in the Czech Republic. The introduction deals with the influences that affect the labour market. The next part describes the development of labour market regulations in the Czech Republic and Poland in 2012-2020 and how both countries approach the implementation of individual measures. A case study was chosen as the main type of research design. The research focuses on an analysis of primary data obtained during semi-structured interviews with employees of individual ministries and a construction company owner, as well as an analysis of secondary data obtained from public policy documents, strategic and conceptual documents, legal standards, statistics and other relevant documents. Based on the performed analyses, the conclusion of the thesis provides proposals of potential...
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Company Expansion on the Poland Markets
Bedáňová, Nikola ; Ing.Rudolg Sehnal, MBA (referee) ; Šimberová, Iveta (advisor)
The subject of the diploma thesis is a strategy design for the expansion of a selected company into the Polish market. The selected company is based in Prague and sells cash register systems. The work is divided into four parts. The introductory part defines the issue, determines the main one as well as the partial goals we want to achieve and the description of the methods used. The theoretical part defines the basic concepts of the problem you used the word ‘issue’ before, are you referring to that. This part is followed by an analytical part one with an analysis of the current state of the company. The last part contains its own proposals for solutions, including a financial plan and schedule.
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