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Baptismal and burial rituals in the context of the liturgy of the Armenian apostolic church
Macková, Alžběta ; Palek, Bohumil (advisor) ; Černý, Václav (referee)
This study presents baptism and funeral rituals and other connected rites in the context ofthe present-day liturgy ofthe Armenian apostolical church. 1 On the basis of research earried out in Armenia and in the Armenian diaspora in Vienna, a comparison of differenees in liturgical practices in the Armenian community in Vienna and in the Church in the Armenian republic is proposed against the background of offieial liturgical forms. The first chapter recapitulates basie information on the Armenian apostolic chureh. It describes equally how and when Christianity appeared in the Armenian territory. It presents the roots ofthe liturgy ofthis Church and it highlights the manner in which this Chureh interprets the main liturgieal elements. The description of the administrative and jurisdietion strueture of the Armenian apostolieal church concludes this chapter. The second chapter defines the notion ofthe occasional services and the place of this concept in the liturgy ofthe Armenian apostolical chureh.2 Baptism and funeral rites are presented in the third and in the fourth ehapter that also analyze the liturgical and theological evolution of these rituals. The second part of both these ehapters introduees the present-day form of these rituals. The translation of the present-day form ofbaptism and funeralliturgy...
Objection to the judicial order to pay in a form of bill and proceeding concerning them
Černý, Václav ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
This thesis deals with the problematic of objections to the judicial order to pay in a form of bill as a form of process defence within the order proceedings, whose object is a bill of exchange. Bill of exchange proceedings, judicial order to pay in a form of bill, and also objections to the judicial order to pay in a form of bill and proceeding on them, are in our legal order for more than 120 years, however, they have not undergone any significant changes. Despite this rigidity, social relations bring new facts and circumstances, which courts have duty to deal with. For these reasons, this thesis analyses and describe process, which leads to the issue of judicial order to pay in a form of bill, but most importantly specific objections, that defendants can state as a procedural defence in this kind of proceeding. However, number of those objections are infinite, just because every legal relation is unique in its own way, therefore any legal relation can bring new kinds of objection, that has not yet been raised before. On the other hand, defendants are bound by certain rules in this kind of proceedings, that can create a situation, when certain objections cannot be raised, or they will not have intended purpose, which is to overrule the judicial order to pay in a form of bill. Part of this thesis...
The Stocktaking as the Instrument of Substantive Control of Accounting
Černohlávková, Pavla ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor thesis is focused on the stocktaking of assets and liabilities. Duty to conduct stocktaking is assigned by law. The objective of this bachelor thesis is to clarify issues of stocktaking, to describe its process and to demonstrate its impact on accounting. The theoretical part explains the basic concepts and mentions documents of stocktaking. It describes the whole process of stocktaking focusing on selected components of assets and liabilities. The practical part applies theoretical findings by example of a fictitious company. It confirms a hypothesis that the process of stocktaking substantially influences the balance sheet total and profit/loss of accounting entity. The stocktaking enables to compare true balance with accounting balance and to correct found discrepancies. It is an essential part of accounting entity which should pay enough attention to it.
Equity of the company
Hrbková, Lada ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This work deals with the equity of joit-stock companies and limited liability companies. It focuses on explaining its components and arranging them in the financial statements. The most extensive part describes the possible changes in equity and related legislation. It also mentions the obligation and demonstration of a summary of changes in equity. The practical part is focused on payment of advances on profits in practice in Czech Republic. It also describes changes in the equity components of the sample companies.
Employee benefits from accounting and tax perspective
Johansenová, Ann-Katie ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis focuses on the accounting and tax perspective of employee benefits. The opening section of the work contains basic definitions of terms related to renumeration of employees and describes legal regulations of benefits especially within the Labour Code and Act on Income Tax. The part dedicated to tax solution of employee benefits examines possibilities of tax optimization for employees and employers. Further it includes also an analysis of judicial decisions of the Supreme Administrative Court related to tax disputes between the tax authorities and employers. The final part focuses on comparison of financial reporting according to the International Accounting Standards specifically IAS 19 and Czech accounting legislation.
Accounting and tax aspects of cars used for business
Vobořilová, Michaela ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The focus of this work is to look closer at the car in business, both from the accounting perspective and the tax one. The term "car in business" means the one that is used in the business operation, not the car defined as goods. First of all the thesis deals with the basic terms in relation to the vehicles. Then the car is described as a long-term tangible property (asset). The ways of car´s acquisition follows together with the determination of the entry price of the vehicle. There is also a chapter devoted to the reduction and increase of the vehicle´s value, namely technical appreciation, depreciation and creation of adjustments. Separately there is a chapter focusing on costs (expenses) related to the operation with a car. Because a car has a limited lifetime, the disposal of asset is covered in the practical part as well. Based on the content of the practical part, there is also a chapter which briefly describes operating lease in terms of Czech accounting legislation and in terms of International Financial Reporting Standards (IFRS). The practical part deals with comparison of vehicles acquired by operating lease and purchased vehicles, in a particular company.
Accounting in the czech and german legislation, comparison, practical example
Štychová, Andrea ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
At the beginning the dissertation is focused on the harmonization of accounting in the EU, the mechanics of implementing standards in the EU and regulations in accounting in general. Thereafter the dissertation devotes to accounting in legislative adaptation of the Czech Republic and Germany. More specifically, it covers history, regulations, accounting principles and requirements, reporting and measurement of assets and obligations of both countries. In the next part, the measurement bases used in czech and german accounting are being analyzed, furthermore measurement of single assets components in the Czech republic and Germany. The practical part of the dissertation is devoted to the comparison of final accounts of selected companies in the czech and german practice in the year 2015, being followed by looking into differences between these two countries.
Accounting and tax specifics of receivables
Gyüreová, Kamila ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.
Baptismal and burial rituals in the context of the liturgy of the Armenian apostolic church
Macková, Alžběta ; Černý, Václav (referee) ; Palek, Bohumil (advisor)
This study presents baptism and funeral rituals and other connected rites in the context ofthe present-day liturgy ofthe Armenian apostolical church. 1 On the basis of research earried out in Armenia and in the Armenian diaspora in Vienna, a comparison of differenees in liturgical practices in the Armenian community in Vienna and in the Church in the Armenian republic is proposed against the background of offieial liturgical forms. The first chapter recapitulates basie information on the Armenian apostolic chureh. It describes equally how and when Christianity appeared in the Armenian territory. It presents the roots ofthe liturgy ofthis Church and it highlights the manner in which this Chureh interprets the main liturgieal elements. The description of the administrative and jurisdietion strueture of the Armenian apostolieal church concludes this chapter. The second chapter defines the notion ofthe occasional services and the place of this concept in the liturgy ofthe Armenian apostolical chureh.2 Baptism and funeral rites are presented in the third and in the fourth ehapter that also analyze the liturgical and theological evolution of these rituals. The second part of both these ehapters introduees the present-day form of these rituals. The translation of the present-day form ofbaptism and funeralliturgy...
The formal relationship between employee and employer in accounting and taxation
Richtáriková, Paulína ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is focused on the employer-employee relationship in accounting and taxation. It offers a general view on the process from formation of employment relationship to its termination. Income tax and social insurance represent the key areas establishing a wide variety of rights and obligations for both parties. The final part of the thesis uses a model situation to demonstrate an employment relationship.

National Repository of Grey Literature : 106 records found   1 - 10nextend  jump to record:
See also: similar author names
11 ČERNÝ, Vojtěch
4 ČERNÝ, Václav
1 Černý, V.
6 Černý, Viktor
14 Černý, Vladimír
1 Černý, Vlastimil
11 Černý, Vojtěch
6 Černý, Vít
4 Černý, Vítězslav
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