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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Representation of Products Arising from Operating Activities of Companies in Financial, Tax and Management Accounting
 Kirchnerová, Kateřina ; Král, Bohumil (advisor) ; Vašek, Libor (referee)
The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.
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Consumer Behaviour of Students of the University of Economics when Selecting a Holiday Destination and During Their Holiday
 Kirchnerová, Kateřina ; Abrhám, Josef (advisor) ; Brůžková, Pavla (referee)
The Bachelor's thesis "Consumer Behaviour of Students of the University of Economics when Selecting a Holiday Destination and During Their Holiday" considers consumer behaviour of young people towards tourism. The thesis defines the issue of consumer behaviour and characterizes the tourims market and trends. Apart from the general characteristics it deals with factors determining the consumer behaviour. It presents results of research "Preferences of Europeans towards Tourism" which was conducted by the European Commission. The goal of the thesis is further understanding and characterization of student's consumer behaviour in tourism based on a questionnaire survey among students of the University of Economics.
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