National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Liberalization of rail transport in the Czech Republic and comparison of the railway carriers in the transport session Prague - Ostrava
Šafránek, Radek ; Zelený, Lubomír (advisor) ; Jančíková, Hana (referee)
The aim of this diploma thesis is a summary of current knowledge and experience and analysis of the development of liberalization of the rail passenger transport in the Czech Republic and a detailed description of the current situation and comparison with the transport session Prague - Ostrava, where 3 railway carriers are competing for the favour of passengers. In the first part of the thesis is described historical development of the railways in the world and in the Czech Republic. The following section discusses the legislation relating to rail transport and its liberalization, both from the perspective European as well as from the Czech. The widest third part shows efforts, which have already taken place for tenders for the operation of railway transport and the steps that led to this state. The final part deals with the situation of the rail transport in the transport session Prague - Ostrava, where, as a single line in the Czech Republic, competition among rail carriers was launched.
Construction Contracts under IFRS and US GAAP
Jančíková, Hana ; Krupová, Lenka (advisor) ; Vašek, Libor (referee)
This work focuses on construction contracts under IFRS and US GAAP. The objective of this work is to outline the basic principles of accounting treatment of revenue and costs associated with construction contracts and presentation of such contracts in financial statements. Practical part of this work evaluates information on construction contracts in annual reports of companies reporting in compliance with IFRS.
Rezervy ve srovnání IAS/IFRS a české účetní legislativy
Jančíková, Hana ; Velechovská, Lenka (advisor)
Práce se věnuje problematice rezerv z pohledu české účetní a daňové legislativy a Mezinárodních standardů účetního výkaznictví včetně Mezinárodních účetních standardů a interpretací. Nejprve se zabývá rezervami v úpravě Zákona o účetnictví, prováděcí vyhlášky k tomuto zákonu a Zákona o rezervách. Dále rozebírá rezervy z pohledu Mezinárodních účetních standardů. Jednotlivé kapitoly jsou doplněny o názorné příklady pro objasnění problematiky. V závěru jsou zdůrazněny odlišnosti v obou přístupech, s přihlédnutím ke kontextu, v jakém národní i nadnárodní úpravy vznikaly.

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