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Utilization of Shared Service Centers in Accounting Areas
Janasová, Barbora ; Müllerová, Libuše (advisor) ; Procházka, David (referee) ; Kovanicová, Dana (referee)
This dissertation thesis examines key aspects of a shared service center concept within an accounting area. Based on the theoretical framework, it provides a comprehensive assesement of various aspects of decision making process (why, what, how, where and the outcome) and establishes hypotheses related to types of accounting services suitable for provision by service centers, locations, ownership and financial outcome. Empirical study was conducted and statistical methods had been applied to test those hypotheses. Thesis aims to provide a guidenace for managers of companies who consider to start using shared service centers or who already use them and would like to further improve this model in accounting areas.
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The Importance and the Analysis of Textbooks for Teaching Accounting in the Secondary Technical School
Fialová, Jana ; Rotport, Miloslav (advisor) ; Vomáčková, Hana (referee) ; Kovanicová, Dana (referee)
This thesis deals with the analysis of accounting textbooks for secondary schools. The main aim of this thesis is to analyze three Czech, three Slovak and five Austrian textbooks on the basis of selected evaluation criteria. The subject of the analysis was to assess the didactic aspects, text difficulty and content textual analysis. All the assessed textbooks are currently widely used for teaching accounting at comparable types of secondary technical school finished by graduation exams: business academies in the Czech and the Slovak Republic and Handelsakademie in Austria. The comparison of the results is an integral part of the research. The secondary aim was to give recommendations to the contemporary authors of accounting textbooks.
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History and development accounting records
Hora, Michal ; Kovanicová, Dana (advisor) ; Zelenka, Vladimír (referee) ; Svoboda, Stanislav (referee)
The first chapter specifies accounting at the very outset, principal terms and factors relating to book-keeping methods, basics requirements for individual accounting forms, data creation, their development, techniques of accountings recordings in all their forms - without using writing, with using writing up to letterpress. Chapter two describes beginning of ancients nations, accounting development and expansion (Babylonit, Egypt, Crete, Izrael, Arabic nations, Phoenician nation, India. Characterization of development in old Greece and Rome includes separate chapters. The third chapter analyzes double-entry accounting development in Europe. Italian book-keeping and books of accounts have here a pivotal part. Particular subchapters are focused on advanced italian book-keepings forms in Germany, England and France. Chapter four solves computers issue in general and identifies instruments envelope from abakus till mechanical machines. Subsequent subchapter describes particular sorts of data carriers. Chapter five describes computers in individual generations -- their technical and technological parameters. Chapter six analyzes PC utilization for, impacts of using information and communication technologies in accounting. Is divided into two parts -- mechanization and automatization.. In the first part "Mechanization" are described individual machines, which were used. In the second part "Automatization" are described two basic data processing acesses. The last chapter describes demanding procees of selection of the right accounting software and determines individual selection criterions.
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Účetně-právní řešení insolvence
Randáková, Monika ; Vomáčková, Hana (advisor) ; Kovanicová, Dana (referee) ; Zelinka, Ladislav (referee)
Cílem disertační práce bylo zhodnotit právní proces insolvenčního řízení, vyzdvihnout jeho přínosy pro podniky v krizi oproti stávající úpravě, poukázat na nedostatky nového insolvenčního zákona, promítnout dopad insolvenčního řízení do účetního výkaznictví dlužníka jak z pohledu likvidačního řešení (konkurz), tak z pohledu záchovného mechanismu (reorganizace, oddlužení) a pomocí statistického šetření konkurzního řízení v České republice dokázat nefunkčnost stávající právní úpravy. Podkladem pro zpracování disertační práce je nová právní úprava insolvenčního řízení, která byla publikována ve sbírce zákonů v květnu 2006 s odloženou účinností od 1. 7. 2007. Přínosem této práce je nastínění způsobů možného účetního zachycení jednotlivých forem řešení úpadku, které by měly být zapracovány do účetních předpisů v České republice.
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