Browsing by Author "Kamlerová, Anna"
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- ItemPokrizový vývoj ekonomiky Japonska a implikace pro podnikatelské subjekty(Technická Univerzita v Liberci, 2012) Kamlerová, Anna; Fárek, JiříThis diploma thesis is focused on the development of Japanese economy from the beginning of the 21st century to the present and on its influence on business subjects. The first chapter shortly describes the events and situation in Japan in the '90s that significantly affected the economy even in the new millennium. The second chapter is divided into several parts. Each part represents specific period from the Koizumi's era, over global economic and financial crisis until the year 2011. There are described steps of the Japanese government and the Bank of Japan in the fiscal and monetary policy that they should secure the stability of economy, its sustainability and its possible future growth. Attention is paid to the political scene, demographic issues or natural disaster from March 2011, too. The third chapter deals with the mutual trade between the Czech Republic and Japan. It describes obstacles of market entry for foreign business subjects in Japan. There are also mentioned solutions of this problem. In the last chapter there are summarized all presented facts and thoughts about possible development of Japanese economy in the future.
- ItemÚčtování DPH v obchodním styku v České republice, v rámci Evropské unie a ve vztahu ke třetím zemím z pohledu účetní jednotky sídlící v České republice(Technická Univerzita v Liberci, 2010) Kamlerová, Anna; Horák, JosefThis thesis is focused on accounting of VAT in the commercial relationship in the Czech Republic, within the European Union and toward to the Third Countries from view of accounting entity residing in the Czech Republic. The knowledge of the law No. 253/2004, about VAT, and knowledge of account principles are necessary for right accounting and tax payment of VAT. The first chapter describes basic notions of VAT from tax and account view. The second part describes individual accounting documents which are used most frequently in practice. In the following three chapters there are given situations and their accounting, that can come during trading in goods in the Czech Republic, within the EU and toward to the Third Countries from view of accounting entity in the Czech Republic. Last part evaluates single types of transactions, advantages and disadvantages of VAT payer.