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Evaluation of the financial situation of the company PKD, s.r.o. and proposals to its improvement
Dvořák, Lukáš ; Martínek, Zdeněk (referee) ; Hornungová, Jana (advisor)
This bachelor’s thesis is focused on the evaluation of financial situation and suggestions for its improvement for the selected company PKD, s.r.o. throughout the years 2016-2020. The first part is focused on the theory of financial analysis, where the individual indicators and methods are described. The following part is a practical use of theoretical knowledge and these resulting indicators are compared with a competitor Desmo, a.s. The last part is the proposal part, where are recommended proposals to improve the financial situation.
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Evaluation of the financial situation of the company PKD, s.r.o. and proposals to its improvement
Dvořák, Lukáš ; Martínek, Zdeněk (referee) ; Hornungová, Jana (advisor)
This bachelor’s thesis is focused on the evaluation of financial situation and suggestions for its improvement for the selected company PKD, s.r.o. throughout the years 2016-2020. The first part is focused on the theory of financial analysis, where the individual indicators and methods are described. The following part is a practical use of theoretical knowledge and these resulting indicators are compared with a competitor Desmo, a.s. The last part is the proposal part, where are recommended proposals to improve the financial situation.
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Characteristic stance of United Kingdom of Great Britain and Northern Ireland in EU illustrated on the example of British rebate
Brožová, Lucie ; Rovná, Lenka (advisor) ; Urban, Luděk (referee)
This thesis deals with the problem of British attitude towards European integration. The relationship between the United Kingdom and the European Union is described via the existence of a phenomenon of British European budget rebate. The budget rebate is a British reduction in price of the cost of contribution annually sent to the common European Union's budget. It was won by the Prime Minister Margaret Thatcher in Fontainebleau Summit in 1984. The main reason for giving Great Britain this privilege was the fact that the UK was one of the biggest net contributor to the budget. On the other hand, the UK received too little from the budget because it had only a small agricultural sector. The European budget was aimed primarily for subsidising the European farmers. The UK's annual VAT-based contribution to the European budget is reduced according to a formula first set out in the Fontainebleau Agreement. This reduction is equal to 66 % of the difference between what the UK pay for the EC budget and the receipts, which the UK gets back. But, the rebate applies only as for spending within the EU and the British contribution is calculated as if the budget were financed only by VAT. The European Commission is responsible for determining and calculating the amount of the UK's abatement. It is generally calculated...
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Characteristic stance of United Kingdom of Great Britain and Northern Ireland in EU illustrated on the example of British rebate
Brožová, Lucie ; Rovná, Lenka (advisor) ; Urban, Luděk (referee)
This thesis deals with the problem of British attitude towards European integration. The relationship between the United Kingdom and the European Union is described via the existence of a phenomenon of British European budget rebate. The budget rebate is a British reduction in price of the cost of contribution annually sent to the common European Union's budget. It was won by the Prime Minister Margaret Thatcher in Fontainebleau Summit in 1984. The main reason for giving Great Britain this privilege was the fact that the UK was one of the biggest net contributor to the budget. On the other hand, the UK received too little from the budget because it had only a small agricultural sector. The European budget was aimed primarily for subsidising the European farmers. The UK's annual VAT-based contribution to the European budget is reduced according to a formula first set out in the Fontainebleau Agreement. This reduction is equal to 66 % of the difference between what the UK pay for the EC budget and the receipts, which the UK gets back. But, the rebate applies only as for spending within the EU and the British contribution is calculated as if the budget were financed only by VAT. The European Commission is responsible for determining and calculating the amount of the UK's abatement. It is generally calculated...
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Incentives in trade relationships
Vácha, Jan ; Pelák, Jiří (advisor) ; Ševcovicová, Edita (referee)
The content of the diploma thesis are incentives in trade relationships from the view of accounting and taxes. The thesis is focused mainly on incentives in lease relationships, bonuses, rebates, discounts and customer loyalty programs. The thesis discusses different possibilities of accounting solutions from the view of provider and recipient. It is also deals with the tax solution. The comparison of accounting solution according to Czech regulation and International financial reporting standards IFRS is part of this thesis.
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