Academic literature on the topic 'Splatnost'

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Dissertations / Theses on the topic "Splatnost"

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Běhounková, Iva. "Bankovní úvěry v segmentu fyzických a právnických osob." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-258951.

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The main objective of this thesis is to evaluate the benefits of bank loans to selected banks in terms of profitability for the client in the segment of ndividuals and legal entities. Diploma thesis in the literature review describes the essence of the banking system in the Czech Republic, the basic concepts associated with the lending activity of banks, types of loans, their classification and rating system for the client's creditworthiness. Marginally they are also described alternative forms of financing. Analytical part contains a selection of specific banking institutions - Česká spořitelna, a.s., Komerční banka, a.s. and Československá obchodní banka, a.s. It also examines the selected products offered to natural and legal persons in terms of profitability for the client and describes their characteristics. Readers also describes the concrete steps of the lending process. Based on the analysis of the product portfolio was selected banking entities in each product group evaluated with the assistance of the points system the best. The analysis shows that the most advantageous credit terms provided by Komerční banka. The only exceptions are overdraft loans to individuals, which provide favorable conditions other banks analyzed and credit cards for individual person, where the best offer Československá obchodní banka,a.s.
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Hundová, Jana. "Vymáhání pohledávek v praxi ČR." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-262970.

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The thesis deals with practical issues associated with debt recovery in the Czech Republic. Part I focuses on the theoretical background of claims. It identifies the origin, securing recovery, modification and termination of claims as well as an analysis of the most frequent methods used in practice in compliance with the effective legislation. The theoretical issues stated above are applied in the analysis of claims of a specific trading company, here shown under a fictional name, ABC, s.r.o., the objective of which is to specify the advantages and drawbacks of claim administration and the debt recovery process based on the financial figures of the company in the period from 2010 to 2015. The analysis is focused on the development of selected indices in the monitored period as well as the differences which exist between claims from different types of company business. Measures to reduce outstanding overdue debts are proposed upon the established results, the implementation of which should help improve the total financial standing of the stated company.
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Adamec, Pavel. "Pohledávky v kapitálové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222908.

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The subject of this diploma thesis concerns problems connected with receivables at corporate enterprise. On the basis of results of performed analysis of the present state of receivables in the selected company, several measures are proposed to help improve weak points in the system of care for receivables in the company.
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Teturová, Hana. "Řešení pohledávek v obchodní společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264844.

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The topic of this thesis work is solution of receivables. At first we make to charted present status care of receivables in capital company. After analysis suggestions follow to innovation as prevention and solution creation non-paid receivables.
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Pacák, Tomáš. "Vymáhání pohledávek v praxi ČR." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-260264.

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The bachelor work aims at the administration and recovery of claims of an entrepreneur in the legal and market environment of the Czech Republic. The text lists an analysis of out-of-court and legal instruments that can be used for managing the life cycle of a claim. It also looks for recommendation for increasing the efficiency of managing business risks in order to minimize creation of uncollectible claims. The target of the work is to define weaknesses of the administration of claims in a company with a high accumulation of business deals, with a high number of customers buying the service with a due date payment. Reduction of such negative influence and thread follows, implementation of individual instruments of claim administration that leads to fast and most importantly efficient recovery of claims.
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Bitomská, Kateřina. "Řízení pohledávek v kapitálové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224675.

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The purpose of this diploma thesis is to find an effective way of receivables management in a capital company running business in the field of agriculture. After thorough analysis of current state of receivables management several concepts of change and their application were proposed to effectively manage receivables.
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Lichková, Iveta. "Pohledávky po splatnosti - účetní a daňová legislativa." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206028.

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The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.
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Kolářová, Alena. "Řízení pohledávek v obchodní korporaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225083.

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The thesis has been involved in the receivables management in a selected business corporation, namely management of trade account receivables. Measures, the application of which should improve the situation in the selected company, are proposed with regard to the development and status of receivables at the reporting period.
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Svobodová, Barbora. "Pohledávky po lhůtě splatnosti v daňové evidenci a v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192376.

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This thesis aims at describing and exploring the options for taxpayers, how to deal with receivables overdue, and also focuses on the extent of tax deductibility of these adjustments. In the first part, it deals with general concept of debt, debt settlement options and tools how to prevent expiration of their maturity. In the following section the thesis deals with the adjustments of profit to the tax base limited to modifications that are associated with receivables overdue. Another aim is to highlight the fact that unpaid debts bring, it is not only a financial loss of its failure to pay, but there is also the tax burden. This work is advice on how to get rid of this burden, even if only partially. The work not only describes the possibilities of tax optimization, but also alludes to more complicated areas that are still in dispute due to the existence of several possible ways to post. In the last chapter, the work is enriched with practical cases, when taxpayers did not follow the established rules. This is a cassation complaint related to claims, which were resolved by the Supreme Administrative Court in recent years.
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Tomášková, Miroslava. "Pohledávky v účetnictví a daních." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1159.

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Práce se věnuje problematice pohledávek z obchodních vztahů. V prvé části se zaměřuje na účetní vykazování jednotlivých operací s pohledávkami a na jejich daňové dopady. Cílem druhé části práce je popsat daňové dopady pohledávek jako celku na finanční situaci podniku. Třetí část práce je věnována zajištění pohledávek se zaměřením na oblast směnky a faktoringu. Na závěr práce je zařazen praktický příklad řízení a vykazování pohledávek u účetní jednotky ? osoby samostatně výdělečně činné.
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Conference papers on the topic "Splatnost"

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Su, Hang, Varun Jampani, Deqing Sun, Subhransu Maji, Evangelos Kalogerakis, Ming-Hsuan Yang, and Jan Kautz. "SPLATNet: Sparse Lattice Networks for Point Cloud Processing." In 2018 IEEE/CVF Conference on Computer Vision and Pattern Recognition (CVPR). IEEE, 2018. http://dx.doi.org/10.1109/cvpr.2018.00268.

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