Problems of accounting and taxation of enterprises and sources of finance 2400-PL3SL217A
This seminar aims to prepare Students for the writing the BA thesis in the area of corporate finance taking into account current issues in accounting and taxes. In two semesters time span students are to review the literature, develop own study and complete thesis.
The thesis should present the chosen research problem in a way that uses the latest literature, current one
research and / or modern research methods, as well as meeting current scientific standards. Seminar is conducted as a set of individual regular consultations.
Schedule:
I. Introduction.
II. Presentation of the principles of writing diploma theses.
III. Presentation, depending on the interests of the audience, selected topics regards the sources of financing, issues related to the capital structure, book-tax conformity,
effective tax rate, financial reporting standards, financial flexibility, debt capacity etc.
IV. Choice of the topic of diploma theses related to corporate finance.
V. Presentations of the papers / a part of thesis, discussing the progress in developing the thesis.
Type of course
Course coordinators
Learning outcomes
After completing the course, the student:
- conducts a critical analysis of economic and social phenomena and processes
selectively selects the literature and arguments based on which it conducts its own research
- collects and analyzes data
KW01, KW02, KW03, KU01, KU02, KW03, KK01, KK02, KK03
Assessment criteria
Requirements: After first semester students have an outline (topic, plan) of the thesis and majority of literature overview is prepared. Presentation of the concept of work at the seminar during the first semester is required.
After second semester (out of 2) literature overview is completed, analysis is done and thesis is ready for the defense.
Bibliography
Selected by tutor for the topic.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: