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Zhodnocení efektivity čerpání dotačních prostředků
Vaněk, Lukáš
The aim of the thesis is to compare the burden on companies in the processing of subsidy applications for national subsidy programmes and European subsidy programmes. The second objective of this thesis is to evaluate the cost burden of the enterprise in the case of processing a subsidy application using the enterprise's own capacities with the cost burden in the case of using the services of an external consulting agency. The introductory part contains the theoretical grasp of this thesis in the context of enterprise financing, national and European subsidies and research and development. In the practical part the analysis on the basis of the presented methodology is realized, the results of this analysis are described, interpreted and discussed. At the end of the thesis, the whole work is briefly summarized.
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Vykazování dlouhodobého nehmotného majetku v různých účetních systémech
Vlková, Lucie
The goal of the thesis Reporting of intangible assets in different accounting systems is to draw substantial differences and the implications of the application to an entity based on the analysis of methods keeping the records of long-term intangible assets within the frame of the Czech legislation, International Accounting Standards and American Generally Accepted Accounting Principles. The thesis is focused especially on software and research and development. The differences are then displayed in practical examples of selected companies and also supplemented with calculated indicators of the financial analysis.
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Stanovení metodiky pro vykazování odčitatelné položky na podporu výzkumu a vývoje
Pravcová, Kamila
This bachelor thesis deals with the determination of the methodology for reporting of the deductible item for support of research and development in selected company. The thesis consists of two parts, theoretical and practical. The theoretical part explains the basic terms used in the field of the tax theory and the research and development. In the practical part, based on the examination of the legal guidelines and the analysis of the provided data from the selected company, a procedure for the reporting of eligible costs for the application of the deductible item from the tax base to support research and development in the company is set. The selected company is Česká Zbrojovka Ltd. Based on the knowledge gained, and the specific process in the selected company, the procedure is generalized also for other tax subjects drawing on this tax saving. Formula clause:On the basis of the Directive no. 3/2017 laying down rules for Publishing undergraduate theses, namely its Article 3, and Requests to postpone the publication of the thesis, the Dean Mr. doc. Ing. Pavel Žufan, Ph.D. agrees to postpone the publication of my completed bachelor thesis.
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Tax Support of the Research and Development in the Czech Republic
Šteflová, Renata ; Finardi, Savina (advisor) ; Marková, Hana (referee)
The diploma thesis focuses on the area of tax support of research and development in the Czech Republic through a tax relief on research and development. In particular, the author aims to clarify the doubts in the practical application of the tax relief on research and development by the Czech business unit in the calculation of the corporate income tax. Based on the knowledge gained, at the end of the diploma thesis suggestions for possible legislative changes in this area are presented.
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The Determinants of Software Piracy in European Countries
Kozlova, Alina ; Janíčko, Martin (advisor) ; Babin, Jan (referee)
This thesis's main focus is to test the influence of selected growth factors on the rate of software piracy in 25 European countries. The model uses the following determinants: GDP per capita, the Gini coefficient, GNI per capita, gross domestic spending on research and development, the share of labor force with tertiary education, index of economic freedom, intellectual protection rights index and internet coverage. Based on data for the years 2007 - 2011 I present 5 econometric models, which are estimated with the help of a panel regression. It turns out that economic factors such as GDP and GNI per capita, have a negative impact on the piracy rate and annual growth of internet users supports increasing level of piracy. The other determinants do not significantly affect the piracy of software, but the negative direction of the growth of the workforce educational level on piracy was confirmed.
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Intangible assets and research and development according to IFRS and ČÚS
Morávková, Barbora ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with reporting of intangible assets with a focus on research and development under the rules of Czech accounting standards in comparison with International financial reporting standards. The goals of this thesis is to analyse the results between both systems mainly using the methods of comparison at first in the theoretical and then in the practical part using financial statements according to Czech accounting standards and International financial reporting standards. In this bachelor thesis, I have concluded that although there is harmonization between the two systems, in the issue of intangible assets and research and development there is still big difference and more truly and faithfully picture of reality, thanks to its detail given, is coming with International financial reporting standards.
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Tax incentives for science, research and development
Hrubý, Přemysl ; Vítek, Leoš (advisor) ; Tepperová, Jana (referee)
This thetis deals with the support of research and development realized by private companies. The importance of research and development in contemporary economies is explained at the beginning of the thesis. In the second part is explained the necessity of public support of research and development and design of exploited tax incentives including measuring of their effectiveness. The final part will compare and evaluate the established policy to support private research and development in Czech Republic, United Kingdom, France, Australia and Ireland.
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The research and development tax incentive
Soukup, Petr ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The aim of this thesis is to evaluate research and development tax incentives in the Czech Republic since the introduction of the research and development deduction into the current legislation. The subject of this work is a comparison of tax incentives in selected countries, the form of research and development tax incentives in the Czech Republic with regard to legislative sources and analysis of indirect support in the Czech Republic. Most of the selected countries support research and development indirectly through tax credit or deduction of eligible costs. Indirect support through deduction of research and development costs is implemented in section 34(4) of the Czech Republic Income Tax Act and is valid since 2005. The growth of indirect support and its dependence on the research and development spending shows the regression analysis presented in the conclusion.
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Daňové zvýhodnění výzkumu a vývoje v České republice a ve Velké Británii
Mejzlíková, Šárka
Bachelor thesis evaluates the systems of indirect support for research and development in the Czech Republic and Great Britain as a motivational tool for decision making of enterprises investment in research activities. The work consists of theoretical and practical parts. The theoretical part defines basic terms used in the field of tax theory, research and development and tax environment in the countries surveyed. In the practical part are examined secondary data, which confirm the quality of individual systems of indirect support for research and development.
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Innovation Policy of USA and its Impact on Balance of Trade
Kalousová, Tereza ; Gullová, Soňa (advisor) ; Klosová, Anna (referee)
The diploma thesis describes innovation environment of United States of America and the influence of US innovation policy on its foreign trade. The analysis and comparison of qualitative and quantitative data were mainly used from secondary sources of American Census Bureau and innovation programs of individual Departments and federal agencies for purposes of this diploma thesis. United States of America is still seen as one of the most competitive and powerful world nations. Long term negative balance of trade in goods and increasing import of technology products in the first place are weakening the USA position as world innovation leader. Research and development activities are becoming more globalised in the last decade and USA have to deal with strong influence from emerging economies, mainly from Asian region. Current innovation policy agenda attempts to support broad development of innovation and technology, not only particular fields of interest. Obama's administration intensively focuses on key areas for maintaining the country's competitiveness considering current financial crisis and increasing role of other world economies. These key areas are however not in line with commodities, which mainly represents negative figures of country's balance of trade. In this respect, the innovation policy of United States rather falls behind.
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