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The theory of common nature of Thomas Aqvinas in the treatise De ente et essentia
BUZKOVÁ, Markéta
The work deals with theory of common nature and universals of Aquinas in the treatise De ente et essentia. In first part is defined conceptual foundation based on Aristotelian and Avicennian concepts of essence and existence. Avicenna defines two ways how can be essence considered. First it is absolute consideration of the essence and second the essence considered as it has being. Thomas Aquinas develops his notion of essence in a quite noticeable Avicennian framework. In the second part are presented the theory of common nature by St. Thomas. The theory is based on the essence considered as it has being, we can found it in rational soul.
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Ways of using a deffered tax obligation and a tax lien within a trading company
DOHNALOVÁ, Eva
The aim of my diploma project is to characterize the accounting rules in the case of deferred tax on the basis of the Czech and international legislation and to analyze individual tax titles, which result in deferred tax. The practical part of my project is going to take place in Bosch Diesel Ltd. in Jihlava. This part will involve the analysis o individual tax titles which result in deferred tax, calculation of deferred tax based on investment inducement and the tax calculation of deferred tax for 2005, 2006 and 2007.
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On the Rádl – Masaryk Relationship
Pauza, Miroslav
We could describe the relation of Rádl to Masaryk like an attempt to speculate independently about theoretic suggestions of Masaryk. There are also important differences between their conceptions of idias. They differ in their outlook on Hume´s skepticism, in the conception of the human role in the history, in the approach to the relation of Czechs and Germans, nation, nationality and state.
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Harmonizace Účetní Úpravy Pozemků, Budov, Zařízení a Nehmotných Aktiv
Babinec, Matúš ; Krupová, Lenka (advisor) ; Mejzlík, Ladislav (referee)
The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.
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