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Employment of Disabled People
Poláchová, Kateřina ; Malaník, Michal (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of disabled persons. It focuses mainly on who the disabled persons are, how the law regulate their employment, on financial contributions provided by the Labour Office of the Czech Republic to employers of disabled persons and the rights and obligations of the employers, mostly on the obligation fulfilment of the mandatory share.
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The influence of accounting profession on development of accounting in the Czech Republic
Polachová, Kateřina ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.
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National Accounting Council and its Interpretation
Polachová, Kateřina ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This work deals with association National Accounting Council (NAC) and its interpretations. Work is focused on members of NAC and their competences, activities of NAC and the related issuing non-binding opinions in the form of expert interpretations pertaining to various problematic areas of accounting. It also focuses on an implementation of ideas contained in the interpretations to Czech accounting regulations. And last but not least, the work contains a questionnaire, which looks into knowledge and awareness of students of two universities of NAC. Specifically, knowledge of students from University of Economics in Prague, Faculty of Finance and Accounting, which is part of the NAC, and students from VŠB-TUO Faculty of Economics, which is not part of it.
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