National Repository of Grey Literature 107 records found  beginprevious97 - 106next  jump to record: Search took 0.01 seconds. 
The legal regulation of auditing in the Czech republic and the international harmonization process
Ciprovská, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical development of law relevant to audit services from 1989 to present. There is also defined which accounting entities are supposed to have their financial statements checked by an auditor in this chapter. The fourth chapter covers the up-to-date subject of implementation of the directive 2006/43/EC of the European Parliament and of the Council by the act no. 93/2009, on Auditors. The structure of the chapter follows the aforementioned act and its subchapters correspond to the act's titles. The last chapter lists the professional regulations the auditors are obliged to comply. This includes especially the International standards on auditing issued by the International Auditing and Assurance Standards Board. The end of the chapter addresses the project for increasing comprehensibility of international standards on auditing and ensuring its uniform administration.
Fixed Assets Financing: Credit and Leasing
Frolov, Igor ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financing and their accounting according to the theoretical material contained in the preceding chapters.
Wage problems from accounting and tax view
Malá, Jana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.
Leasing operations from accounting and tax point of view
Fialová, Petra ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Thesis describes leasing operations from accounting and tax point of view. It focuses on accounting and tax obligations of a lessor and a leaseholder. In the practical part it analysis leased assets of a chosen prague company.
The financial analysis of the company Pivovary Staropramen a.s
Lupusoru, Elena ; Rauš, Jiří (advisor) ; Černý, Václav (referee)
The goal of the thesis is to analyze the financial situation of the company Pivovary Staropramen a.s. and to establish its efficiency for the needs of the management. Using the methods of financial analysis, the thesis means to identify the factors which determined the present financial results and find such solutions, that would lead to the improvement of the company results for the future.
Dovozní obchodní případ a jeho promítnutí v účetnictví
Peciválová, Lenka ; Černý, Václav (advisor)
Předložená práce se zabývá mezinárodními, převážně dovozními, obchodními případy, vymezuje jejich specifika a náležitosti potřebné k realizaci těchto případů. Z účetního hlediska se zaměřuje na dovozní obchodní případy jejichž předmětem jsou zásoby a zdůrazňuje možná úskalí spojená s účtováním o nich, především kursové rozdíly. Teoretická východiska jsou posléze prakticky využita v případové studii.
Selected accounting and economic problems in logistics
Holovská, Jitka ; Černý, Václav (advisor) ; Roubíčková, Jaroslava (referee)
Main goal of my dissertation is to refer to basic accounting and economic problems in logistics. Theoretical part is focused on main decision problems in the beginning of enterprise activities (convenience of acquisition warehouse building or its lease, comparison transportation by own vehicles with lease of transportation duty, specification of standards required characters of accounting and infomation system). In a dissertation im focusing also on accounts payable remittance and well timed servicing the debts. The end of my dissertation is presented to exchange rate differences. In a practical part im applying theoretical knowledges to a concrete logistics company and im assessing its activities.
Vývozní obchodní případ
Macháčková, Hana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Práce popisuje fáze vývozního obchodního případu, uvádí export v účetních a daňových souvislostech. Rozebírá formy vstupu na zahraniční trh a zabývá se podrobně distributorskou smlouvou. Prakticky je zde uvedeno základní zaúčtovnání vývozního obchodního případu, vliv kursových rozdílů na dlouhodobý kontrakt a na hospodářský výsledek.
Logistická firma z pohledu vybraných účetních případů
Bálintová, Martina ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Zaměřením mé diplomové práce bylo popsat jednu z podnikatelských činností, která se za krátký čas vyčlenila do samostatné oblasti a stala se žádanou službou, kterou využívá řada obchodních i výrobních firem, a to jak domácích, tak i zahraničních. Ve své práci jsem chtěla poukázat na rozdíly, které pramení z rozdílů činnosti podnikatelských subjektů a které se promítají do jich běžného procesu, jenž je zachycován z pohledu evidence a účetnictví.
Analýza výkonového zpoplatnění komunikací v ČR
Kunc, Tomáš ; Zelený, Lubomír (advisor) ; Černý, Václav (referee)
Práce se zabývá ekonomickou analýzou výkonového zpoplatnění komunikací v ČR. Poukazuje na špatnou koncepci Ministerstva dopravy ČR pro systém elektronického mýta a nevýhodně uzavřenou smlouvu s firmou Kapsch. Vytváří nový koncept a kritéria výběru technologie pro další výkonové zpoplatňování komunikací v budoucnu s využitím již stávajícího mikrovlnného systému.

National Repository of Grey Literature : 107 records found   beginprevious97 - 106next  jump to record:
See also: similar author names
12 ČERNÝ, Vojtěch
5 ČERNÝ, Václav
1 Černý, V.
6 Černý, Viktor
15 Černý, Vladimír
1 Černý, Vlastimil
12 Černý, Vojtěch
6 Černý, Vít
4 Černý, Vítězslav
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