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Pupils' problem solving strategies at lower and upper secondary level
Hoffmann, Jan ; Novotná, Jarmila (advisor) ; Mošna, František (referee)
This thesis Pupils' problem solving strategies at lower and upper secondary level brings a focus on the issue outlined by the name. At the same time, it focuses on pupils' strategies to solve problems that are closely related to information literacy. At first I define basic terms for the area of word problems. Consecutively I focus on the theoretical knowledge from the area of problem solving strategies themselves. The content of the experimental part of the thesis is the survey of pupils' solutions of eight selected tasks, by which I was looking for an answer of the three basic questions of this thesis. My experiment is divided into two branches. The first branch of the experiment took place at the lower level of the multi-year grammar schools. The second branch of the experiment took place at the higher grade of the multi-year grammar schools and, to a small extent, at the secondary school. The theoretical part contains views of various authors on issue of problems and word problems. I present and compare these individual approaches. The result is the demarcation of the terms needed for the experimental part of the work. The main aim of the experimental part of the thesis is to find the answers of three basic questions of this thesis, where I was using data from lower and higher grades of...
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Transaction dealing with claims from the perspective
Zítka, Luboš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Předkládaná diplomová práce se zabývá problematikou transakcí s pohledávkami v daňovém právu a to se zaměřením na postoupení a vklady pohledávek a poskytuje ucelený pohled na danou oblast, jak z pohledu obecné právní úpravy, tak z pohledu finančněprávních norem. Problematika je řešena nejdříve v obecné části, kde jsou vymezeny základní právní normy a pojmy v dané oblasti spojené s pohledávkami. Vzhledem k rekodifikaci soukromého práva účinné počínaje 1. lednem 2014 jsou rovněž analyzovány změny, které přináší nový občanský zákoník a zákon o obchodních korporacích. Rovněž je pojednáno o ekonomických aspektech možných způsobů (forfaiting, faktoring, vklad) financování prostřednictvím pohledávek. V aplikační části diplomové práce jsou analyzovány jednotlivé právní normy daňového práva z pohledu zvoleného tématu s hlavním zaměřením na zákon o daních z příjmů, který obsahuje nejobsáhlejší úpravu a pokrývá velké množství odlišných situací v případě transakcí s pohledávkami (např. speciální režim pro obchodníky s pohledávkami). Vzhledem k otevřenosti české ekonomiky jsou rovněž rozebírány daňové implikace v případě účasti daňových nerezidentů na transakcích s pohledávkami. Ekonomická realita se vyvíjí velmi rychle a daňová legislativa nemusí být vždy schopna reflektovat tyto změny včas, proto je velmi...
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Factoring in Accounting and Practical View
Marková, Kristýna ; Roubíčková, Jaroslava (advisor) ; Müllerová, Libuše (referee)
This diploma thesis is concerned with a financial tool called factoring. It involves an assignment of account receivables before their maturity date onto the factoring company and thus taking over their administration while providing immediate cash to the original creditor in order to sustain liquidity. Legislation of this method of financing is not yet fully resolved therefore it is crucial to focus primarily on the ecnomic substance of individual contracts. Basically, there are two major types of factoring: recourse and non-recourse depending on the level of assumed risk, together with transfer of ownerwhip of the account receivable. This fundamental distinction is inevitable for correct financial reporting which should reflect not only the accounting principles but also it should respect other implications, such as taxation.
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Czech export factoring possibilities
Matyáš, David ; Černohlávková, Eva (advisor) ; Němcová, Petra (referee)
The bachelor thesis considers factoring market in the Czech Republic. Theoretical part of the thesis describes factoring as a product or service, meanwhile analytical part is based on following topics: actual factoring companies in the CR, development of factoring, factoring sites, the way of presentation of factoring on the internet, influence of payment duration and international factoring networks. There is an emphasis put on export factoring between different kinds of factoring. In consequence, connection between Czech factoring and international networks is studied as well as results of Czech factoring market are compared to foreign country factoring dates.
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Factoring and his accounting reflection
Kopečková, Anna ; Strouhal, Jiří (advisor) ; Srb, Tomáš (referee)
The work deals with the type of short-term financing used especially by the small and middle companies - factoring. The theoretical part deals with its history and developement, its legal framework, types of factoring, its costs, that can be compared with the other types of short-term financing mentioned in the diploma work. I tried to sum up for and against of factoring. Especially negatives are not mentioned very often. The particular example of factoring costs is solved in the practical part. The same example is booked together with the offset with the customer. Then there are suggested other possibilities of booking the factoring, that are suitable to be used.
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