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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Specifics of belarusian accounting
 Pakhomava, Aliona ; Pelák, Jiří (advisor) ; Šmídová, Jekaterina (referee)
Diploma thesis is dedicated to specifics of belarusian accounting . The aim is to provide a basic understanding of accounting in the Republic of Belarus in terms of legislation and practice. More attention will be given to identification gaps in this accounting system and future changes, which should eliminate these gaps. Another aim of my thesis is to compare the editing of fixed assets according to Czech and Belarusian legislation. The focus will also link to the amortization and tax regulation.
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Migration as a human capital investment.
 Pakhomava, Aliona ; Macáková, Libuše (advisor) ; Pavelka, Tomáš (referee)
This thesis deals with the migration of high-skilled workers. The first part describes a theoretical background of migration, namely the basic concepts, types of migration and migration incentives. The next part assesses the advantages and disadvantages of labor migration for both sending and host countries, and also from a global perspective, defines the term Human capital investment and shows the mechanisms of measurement of the incentive for natives to invest in their own human capital. At the end I evaluate the strategy applied in the Czech Republic concerning migration of experts.
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