Browsing by Author "Černíková, Martina"
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- ItemAnalýza daňového zatížení v České republice(Technická Univerzita v Liberci, 2012) Farský, Martin; Černíková, MartinaIn the modern society, every individual is basically an economic subject which is more or less influenced by the area of taxation and whose disposable is thus impacted. The fundamental aspect of a well-functioning society as a whole is a sophisticatedly elaborated tax system which stimulates economic subjects to produce more and does not encumber them with an excessive tax load. This thesis concerns itself with the area of the taxation system in the Czech Republic and the tax burden in association with the changes in tax legislation. The thesis investigates the genesis, introduction and specifics of the new taxation system of the Czech Republic. Attention has also been paid to an analysis of the state budget of the Czech Republic, the public finance reforms and the changes in the taxation legislation which have influenced the collection of the public finances. The main part of the thesis focuses on physical entity income tax, specifically on earnings from associated activities, while the practical section of the thesis includes an analysis of the long-term development of the tax burden on employees using a model study. The goal of the work has been the creation of a comprehensive model study which illuminates the development of physical entity income tax on associated activities and an investigation into the impact of the developmental changes in this taxation on employees. As such, the model study has had to be supported with an analysis of the Czech Republic?s taxation system and the modern developments in this system. The trend in the development of the tax load on employees has been designated by means of a comparison of the tax load while designating various wage levels and subsequently enumerating the financial consequences for individual employees.
- ItemCapital structure of an enterprise - open questions regarding ist displaying under the czech legislative conditions(Technická Univerzita v Liberci, 2013-08) Černíková, Martina; Malíková, Olga; Ekonomická fakultaA successful financial management of an enterprise closely relates to optimum setting of the capital structure and especially to the development of an efficient composition of the sources of company assets financing. In the past few decades many scientific theories were studied, dealing with the optimal structure of capital resources and analyzing multiple factors affecting the process of determination of the optimal ratio between capital equity and debt capital. In this way a wide platform of theoretical approaches and opinions on this matter was created. The aim of this article is to discuss theoretical approaches to the evaluation of capital structure of enterprises and its application under the terms and conditions of the existing Czech accounting and tax legislation. Based on the research into the current state of knowledge in this area, a comparative analysis of the influence of selected effects on the methods used for the displaying and evaluation of the capital structure of an enterprise was executed. The initial study analyzes the impact of the different approach to displaying of financial leasing liabilities within the leaseholder balance-sheet liabilities. In accordance with the Czech legislation, the leasing liability may or may not be displayed in debt capital section of the balance-sheet. The second study confronts the theory of tax shield with the current tax legislation provisions. When credits are arranged between defined entities, debt capital interests, as the essence of the tax shield theory, cannot be fully recognized from the tax point of view. This is reflected by lowered effect of the tax shield and it also affects the result of business of an enterprise. This article should open discussion with regard to contrasts between theories and economic reality. The difference creates a platform for innovative approach to the development and assessment of the enterprise capital structure.
- ItemČeské a mezinárodní podnikatelské prostředí - vybrané aspekty(Technická Univerzita v Liberci, 2014) Jirčáková, Jana; Černíková, MartinaPředmětem diplomové práce ''ČESKÉ A MEZINÁRODNÍ PODNIKATELSKÉ PROSTŘEDÍ VYBRANÉ ASPEKTY'' je analýza motivů, které mohou podnikatelské subjekty vést k rozhodnutí přesunout své aktivy do daňově výhodnější jurisdikce. První část je zaměřena na obecné seznámení s podstatou mezinárodního daňového plánování, legislativou a strukturami, které jsou s uvedenou problematikou spojeny. V následující části jsou charakterizovány vybrané destinace (Česká republika, Kypr, Velká Británie a Britské Panenské ostrovy), jejich podnikatelské a daňové prostředí. Poslední kapitola je věnována případové studii, kde jsou na modelovém příkladu využity poznatky z teoretické části, kalkulace daňového zatížení ve výše uvedených jurisdikcích a jejich vzájemné porovnání. Závěr je koncipován jako shrnutí a zhodnocení zjištěných skutečností.
- ItemCombination of nZVI and DC for the in-situ remediation of chlorinated ethenes: An environmental and economic case study(PERGAMON-ELSEVIER SCIENCE LTD, THE BOULEVARD, LANGFORD LANE, KIDLINGTON, OXFORD OX5 1GB, ENGLAND, 2020-04) Černíková, Martina; Nosek, Jaroslav; Černík, MiroslavOver the past two decades, the use of nanoscale zero-valent iron (nZVI) has emerged as a standard method of contaminated groundwater remediation. The effectiveness of this method depends on key intrinsic hydrogeological parameters, which can affect both reactivity of the nanoparticles and their migration in the aquifer. In the case of low hydraulic permeability, the migration of nanoparticles is limited, which negatively influences remediation. An application of nZVI reinforced with a DC electric field led to a significant increase in the efficiency of remediation, as demonstrated by long-term monitoring at a former industrial site in Horice (Czech Republic). For the method testing, a 12 x 9 m polygon was defined around well 154, where the original contamination was predominantly composed of DCE (7300 mu g/l), and with a total concentration of chlorinated ethenes of 8880 mu g/l. During the first stage of the activities, 49 kg of nZVI was injected and monitored for two years. Subsequently, the electrodes were installed, and for three years, the synergistic action of nZVI within an applied DC field was monitored. Based on 32 monitoring campaigns performed over the six years, the combined method was compared with an application of the only nZVI in technical, environmental and economic terms. Technically, the method requires annual reinstallation of anodes as a result of their oxidative disintegration. Environmentally, the method provides significantly improved chlorinated ethane reduction, remediation of low permeable zones, and extended efficiency. Economically, the method is five times cheaper when compared to the nZVI used alone.
- ItemDaně z příjmů právnických osob v Evropské unii (harmonizace nebo konkurence)(Technická Univerzita v Liberci, 2006) Janoušková, Pavla; Černíková, MartinaThis bachelork work deals with problems of Corporation Income Taxes in the European Union. This work is divided into 4 parts. The introduction is specialized in the historic development of Corporation Income Taxes since the Middle Ages to the present. The second part is about common theory of comapany´s taxation and about the Corporation Income Tax in the Czech republic. The third chapter deals with the present problems of the Corporation Income Taxes in the European Union. There are discussed right taxes in the member countries, problems of duplicate taxations, etc. In the fourth part there is analysed the future development of this taxes. There are compared advantages and disadvantages of the competition, coordination and harmonisation of Corporation Income Taxes in the EU. It is also shows the real position of this tax. In conclusion´s part is written my personal opinion on a question, that is still unanswered. The question is what would be better for the Czech republic - the harmonisation or the competition of this taxation.
- ItemDaňové zatížení podnikatelského subjektu v ČR a v Portugalsku(Technická Univerzita v Liberci, 2014) Matějková, Tereza; Černíková, MartinaCílem diplomové práce je komparace daňového zatížení fiktivně vytvořeného podnikatelského subjektu, působícího na území České Republiky a Portugalska za zdaňovací období roku 2012. Pro potřeby zjištění daňového zatížení společnosti v modelovém příkladu byly představeny základní daňové pojmy. V teoretické části diplomové práce je také proveden makroekonomický rozbor fiskální politiky státu a komparace nejčastěji zakládaných obchodních společností. Stěžejní legislativní analýza daňových systémů obou komparovaných států je využita ke zjištění daňového zátížení modelového subjektu. Pozornost je kladena na daně z příjmů právnických osob, silniční daně, daně z nemovitosti a daně z převodu nemovitosti. Interpretace dosažených výsledků výpočtu daňového zatížení fiktivního podnikatelského subjektu je uvedena v poslední kapitole diplomové práce. Z provedených výpočtů a získaných poznatků jsou vyvozeny závěry platné pro praxi.
- ItemEkonomické aspekty zvyšování spotřební daně tabákových výrobků v ČR(Technická Univerzita v Liberci, 2011) Holly, Lenka; Černíková, MartinaThis thesis deals with excise taxes on tobacco products, the influence of cigarette smoking on the state budget of the Czech Republic and a case study, the analysis answers the question of what the price of cigarettes, smoking becomes economically inefficient for the state budget, because the consumption of tobacco products is the one the major source of state revenues, on the other side, however, are associated with this phenomenon and considerable expense. The main objective of this study is to determine how the conditions of the Czech Republic with an increase in cigarette prices vary their consumption and what would need to be a tax burden on cigarettes, to smoking, the state budget became effective, respectively. no economic impact.
- ItemEnvironmentální aspekty udržitelného rozvoje v účetnictví podniků České republiky(Technická Univerzita v Liberci,, ) Černíková, Martina
- ItemEnvironmentální aspekty v podnikové evidenci(Technická Univerzita v Liberci, 2014) Gahlerová, Šárka; Černíková, MartinaPodnikatelské subjekty, které chtějí uspět v současném podnikatelském prostředí, musejí respektovat ochranu životního prostředí. Diplomová práce na téma environmentální aspekty v podnikové evidenci se zabývá problematikou ochrany životního prostředí na úrovni podniku. Vypracovaná modelová studie je pojata jako detailní rozbor vybraného výrobního procesu a identifikování všech environmentálních aspektů, které se ve výrobním procesu vyskytují. Environmentální aspekty jsou uspořádány do Registru environmentálních aspektů, dále jsou vyčísleny a v závěru je navržena úprava stávajícího podnikového účtového rozvrhu pro jednoduchou identifikaci environmentálních nákladů. Takto navržená úprava účtového rozvrhu a rozbor výrobního procesu poskytuje managementu dostupnější informace o nákladech na ochranu životního prostředí. Závěrem je zhodnoceno analýzou, jak environmentální náklady ovlivňují hospodářský výsledek podniku.
- ItemEnvironmentální daně v ČR a administrativní náročnost jejich výběru(Technická Univerzita v Liberci, 2010) Valdmanová, Lucie; Černíková, MartinaThe main idea of this given diploma thesis is administrative demand factor of drawings of environmental taxes in Czech Republic. Theoretical part deals with the question of ecological tax reformation in EU. It denotes the development of ecological tax harmonization in EU, ecological guidance 2003/96/ES and shows up the main principles of ecological tax reformation. The other chapters of theoretical part polarize the environmental taxes in Czech Republic. The chapters picture the ecological tax reformation in Czech Republic, the individual phases EDR, the most important environmental taxes, legislative and control of these taxes. The main themes of analytical chapters are administration expenses and demand factor of their drawings in Czech Republic. These chapters deal with the getting the information from Ministry of Finance of Czech Republic and Board of Customs of Czech Republic, evaluation of process of data retrieval and after that there is decision about demand factor of drawings of environmental taxes made.
- ItemEnvironmentální investiční projekty(Technická Univerzita v Liberci, 2010) Pekařová, Iva; Černíková, MartinaThis thesis deals with the environmental investment projects, definition of their essence, evaluation of these projects and the analysis of the present situation in the Czech Republic and countries of the European Union. In the first part, there is a definition of the environmental investments, it includes investments in the environment. There are opinions of individual institutions, goverment and international organizations concerning this topic. In the second part, there are the environmental investment projects explained and characterized in more details and evaluation thair effectiveness as well. In the third chapter the environmetal investments from the perspective of the Czech republic are discussed from the part of income and expenditure. In the fourth chapter of this thesis the attention is paid to the countries of the European Union and the Structural Funds from where the countries draw their support for investment projects. The countries, including the Czech Republic, which have their own investmental program for investment into the environment are analyzed more systematically focused on investments.
- ItemEvaluation of clean-up processes: an economic perspective(Technická univerzita v Liberci, Česká republika, 2010) Čiháková Aguilar, Silvia; Černíková, MartinaČlánek zkoumá problematiku ekonomické efektivnosti ochrany životního prostředí v souvislosti s náklady nutnými k odstranění starých ekologických zátěží. Jsou zde nastíněny různé ekonomické přístupy k optimalizaci sanačních procesů. Druhá část se zabývá případovými studiemi a modelem nákladové efektivnosti pro konkrétní technologie sanace i možnostmi účetního zachycení těchto jevů. Dokument byl připraven s finanční podporou ze státního rozpočtu České republiky v rámci projektu "Pokročilé sanační technologie a procesy č. 1MO554" z programu "Výzkumná centra PP2-DP01" Ministerstva školství, mládeže a tělovýchovy.
- ItemFinanční řízení veřejně prospěšných projektů(Technická Univerzita v Liberci, 2013) Roischelová, Martina; Černíková, MartinaThis thesis deals with the financial management of projects of public utility and the methods by which these projects are evaluated. Theoretical findings are applied to the project of new system waste recycling of town Nový Bydžov. This thesis is structured from the theoretical facts to the practical part of the project at the municipal level. The aim of this work is to introduce the technical terms associated with the above-described problems and detailed characteristic of the project New Bydžov. The first chapter is all theoretical and deals with the specification of individual components of the financial management of projects. It engages the definition of "project" including placing its basic characteristics and analyzes the elements of financial management. The second chapter focuses on the funding of projects of public utility in the Czech Republic. Are specified by EU funds, public budgets of Czech Republic and corporate philanthropy, which is one of the private finance of projects of public utility. The third chapter analyzes the methods of evaluation of these projects. Characterized are four major methods - CMA, CUA, CEA and CBA. The last chapter solves the project of new system waste recycling of town Nový Bydžov. Furthermore it deals with the efficiency of using criterial indicators and evaluation method CBA.
- ItemFiremní filantropie v podmínkách České republiky(Technická Univerzita v Liberci, 2011) Gregorová, Klára; Černíková, MartinaThis graduation thesis is focused on the corporate philanthropy in the Czech Republic environment. It describes the corporate social responsibility, there is presented its benefits, risks and its measurement methods in a several items. Thereinafter it concentrates on corporate philanthropy, namely on financial donation. The difference between donation and sponsorship is depicted. The significance of the strategic approach towards corporate donation is also introduced. The purpose of this graduation thesis is the analysis of the contemporary state of the corporate philanthropy in the Czech Republic and the subsequent case study of the particular telecommunication company. The new innovative project elaborated for the particular telecommunication company was proposed, in which the company customers get involved in the philanthropical activities.
- ItemKomparace daňových systémů České a Slovenské republiky(Technická Univerzita v Liberci, 2013) Kulhánková, Andrea; Černíková, MartinaDiplomová práce je zaměřena na výzkum dopadu daňové politiky státu do finančního hospodaření podniků. Hlavním cílem práce byla komparace daňového zatížení fiktivní právnické osoby s místem podnikání v České a Slovenské republice za zdaňovací období roku 2012. Ke zjištění a vyhodnocení daňové zátěže modelového subjektu byla podána podrobná rešerše daňové terminologie a relevantní legislativy. Provedena byla také analýza vývoje daňových systémů obou zemí až do roku 2012. V praktické části byly provedeny výpočty daňových povinností modelového subjektu jak v prostředí české daňové legislativy, tak i slovenské. Pozornost byla věnována dani z nemovitostí, dani silniční, dani z příjmů fyzických osob ze závislé činnosti a především dani z příjmů právnických osob. Výsledky studie byly podrobně interpretovány a doplněny tabulkami a grafem.
- ItemMetody hodnocení veřejně prospěšných investičních projektů(Technická Univerzita v Liberci, 2010) Patka, Michal; Černíková, Martina
- ItemMožnosti využití rizikového a rozvojového kapitálu pro financování veřejně prospěšných projektů(Technická Univerzita v Liberci, 2011) Havelková-Laxová, Zdeňka; Černíková, MartinaThis graduation thesis deals with the interconnection of venture capital to social enterprises. Venture capital is above all associated with investments in innovative projects which promise large profits. Nowadays investors are not only interested in profit from investment, but they focus on the total benefit. The social enterprises, which are operated by NGOs, penetrate into the market with their products and services. They try to raise funds for their activities. Non-profit organizations may gain additional investments through organizations engaged in venture philanthropy. Their intention is to ensure that private capital and expertise for social enterprises, these actions would consequently increase their market success. The practical part is devoted to philanthropic fund NESsT. Especially it is focused on obtaining the private investors and funding the social enterprises, including analysis of the Czech portfolio of social enterprises. The practical part concludes the case study of NGO P-Center, which received the NESsT investments in development of social entrepreneurship. The study shows that Czech non-profit organizations, or social enterprises, are grappling not only with lack of financial resources, but they are also missing professionals in their management.
- ItemNástroje podpory veřejně prospěšných projektů(Technická Univerzita v Liberci, 2010) Holanová, Jana; Černíková, MartinaThe subject of this thesis is to provide information on the issue of the drawing financial forces intended for implementation of community projects and a description of current funding opportunities. The work deals mainly with regional and structural policy of the European Union. The first and second chapter examines the characteristics of community projects and a list and description of potential funding sources. The third chapter deals with the use of European funds, namely the Structural Funds, in the Czech Republic, comparing past and current programming period and shows the progress of drawing financial resources in both periods. The fourth chapter presents the project "Čistá horní Úpa" realized with the assistance of the Cohesion Fund. It includes a description of weaknesses and problems, which significantly influenced the course of project implementation and evaluation of this project.
- ItemObecně prospěšná společnost z pohledu účetnictví a daní v podmínkách ČR(Technická Univerzita v Liberci, 2010) Pražáková, Marie; Černíková, MartinaThis thesis is about problems of not-for-profit organizations, mainly about region of accounting and taxes. The aim was to show the neccesity to simplfy administration by present law worl analysis in not-for-profit region, and introduce some advantage that can conduce to supporting not-for-profit sector that is one of important parts in modem society. As a studying subject was chosen concrete not-for-profit organization Home care and Health service Mimoň, that provides services for socially disadvantaged persons and helps them to have their daily lives in natural home background. In the text are sources of legislative relating to registration region, organizational structure, economy, accounting,and taxation of not-for-profit organizations in the Czech Republick. The main part of the thesis describes economy and taxation of chosen not-for-profit organization. In conclusion was made law worl analysis in not-for-profit region by listing specific provisions for not-for-profit organizations according to legal rules. There are formulated recommendations to reduce problems in separate monitoring revenue and costs for assessing corporate profits tax purposes.
- ItemOchrana a nástroje životního prostředí v Evropské unii(Technická Univerzita v Liberci, 2011) Vozábová, Jana; Černíková, MartinaThe main topic of this work is to clarify the need of tools that needs to be implemented, such as instruments for environmental protection including implementation of ecological tax reform. Following to this is dealing of instruments for environmental protection with main goal that should explain the need of instruments. After that explain the historical progress and implementation ecological taxes reforms in selected states of European Union which have the greatest experiences in this sphere. Here is the comparison of selected excise taxes (for example tax on mineral oils, gas oils, heavy fuel oils, solid fuels and elektricity) with goals of provided rate and size of ecological taxes in the compared countries. The following has been found out incasso of energetic taxes in selected countries for year 2009 and 2010. In the end, this work has been provided for the forecast of present and future progress of ecological tax reform for selected countries