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Proposal of Internal Guidelines for a Municipality
Pandulová, Petra ; Martina,, Újezdská (referee) ; Zábojová, Lenka (advisor)
Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
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The Development of Modern Accountant 1989-2004
Emanovská, Michaela ; Krátká, Lenka (advisor) ; Hlaváček, Jiří (referee)
This thesis deals with the accounting profession and its development between 1989 and 2004. The year 1989 is set with consideration of the change in the economic system of the former Czechoslovakia, which occurred as a result of the post-November events. The year 2004 follows the entry of the Czech Republic into the European Union. I thus trace thedevelopment of the accounting profession against the background of the transformation of the economic system, the development of computer technology and the adoption of new laws and accounting standards. I have used several different types of sources for this thesis, including period manuals, accounting and tax journals, archival sources, as well assources obtained through the oral history method. These form the main basis for the empirical part of the thesis, which deals with the business environment in the 1990s which created the conditions for the development of the accounting profession; the adoption further of new laws and the way how accountants became familiar with these regulations, including the relationship between accountants and the Tax Office, and also with special emphasis on the Accountants Union as an institution that not only educates accountants but also represents the accounting profession; the impact that the development of computer...
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Proposal of Internal Guidelines for a Municipality
Pandulová, Petra ; Martina,, Újezdská (referee) ; Zábojová, Lenka (advisor)
Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
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Ethical responsibility of auditors, tax advisors and accountants
Daňková, Pavlína ; Dvořák, Martin (advisor) ; Žárová, Marcela (referee)
The Bachelor thesis deals with the issues of etiquette and professional responsibility of auditors, tax consultants and accountants. The main sources are especially valid legislative regulations and ethical codes stipulated for these professions. The goal of the thesis is to make comparison of these related professions from the view of legislation, ethical requirements and possibilities of prevention from violating professional responsibility. It also focuses on the extent of individual professions´ responsibilities towards both clients and institutions associating these specialists. The thesis concentrates on the role of these institutions with respect to supervision of the ethical and other rules. I treated these issues by processing and subsequent application of expert information. The thesis is concluded by summary and proposal of measures leading to the improvement of current situation and to the preservation of the status of the mentioned professions in the society.
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Ethics in the accounting and auditing profession
Chrášťanský, Marek ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
This thesis selects a topic of ethics and morality, namely of their meaning, individual features and also their usage in the world of finance among professional accountants and auditors. It is focused mainly on present state however a historical background is also included. The objective of this thesis is to introduce both selected professions so the reader will be able to self-assess sufficiency and deficiencies of ethical standards and customs of modern ethics. The thesis also compares ethical regulations of these professions through its description. Considerable attention is also devoted to simple analysis of ethical behavior, its quality and support in the most globally integrated professional services organizations.
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Remuneration of Employees in Public Administration
Klvaňová, Markéta ; Pucandlová, Miroslava (advisor) ; Vlnas, Pavel (referee)
The work deals with the theory of public administration in the Czech Republic. It deals with remuneration of public employees, salary system and various surcharges to the salary. It also explains the legislation of the issue. Theoretical knowledge is practically applied in the illustration of calculation councilor's salary for the position of mayor. The practical part of the work is based on a survey of remuneration of public employees in municipalities with less than 1 000 inhabitants in selected regions. The objective of the work is to valorize the remuneration according to various criteria and detection, whether the remuneration differs distinctively between particular regions.
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Professional resposibility of auditors and accountants
Literová, Hana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This master thesis focuses on the profession of auditors and accountants and aims to describe the professional responsibilities of these professions in connection with the infringement. It deals with the basic characteristics of these professions and Czech legislation that affects them. Furthermore, the thesis describes the general professional responsibility, defines the types of infringements and more in detail the specific crime offenses related to profession of auditors and accountants. The work also includes analysis of several law cases and real events concerning the responsibility of auditors or accountants.
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Professional responsibility of accountants, auditors and tax advisers
Nováková, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Diploma thesis is focused on the profession of auditors, accountants and tax advisers. Introductory chapters are devoted to the basic characteristics of professions, prerequisite for the activity in this area and by law, relating to the issue. The main goal of this thesis is to describe the professional responsibility of auditors, accountants and tax advisers, and its relation to the infringement. Part of the thesis are selected court rulings on professional responsibility. Finally, it is also dedicated to the comparison of observed professions.
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Professional liability of auditors, tax advisors and accountants
Králová, Jana ; Nováková, Lenka (advisor) ; Molín, Jan (referee)
The thesis focuses on professions of auditors, tax advisors and accountants. The aim of the thesis is to describe the professional liability of studied professional occupations. This issue is solved from the perspective of the Czech Republic. The thesis characterizes audit including its basic types, describes requirements of the auditing activity and working practices of the auditor. It also defines tax consulting and tax system of the Czech Republic, defines job description of tax advisor and reveals the upcoming changes in the Czech tax legislation. The following part focuses on the profession of an accountant, informs about the legislative regulations of Czech accounting, focuses on certification of the accounting profession and also describes mistakes, which can occur in accounting practices. The last part of the thesis contains a comparison of the discovered information and defines differences and similarities.
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Unlawful conduct in the economic area, possibilities for its exposure and prevention
Molín, Jan ; Králíček, Vladimír (advisor) ; Müllerová, Libuše (referee) ; Čunderlík, Petr (referee)
The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1 January 2010, which also punishes the most severe forms of unlawful conduct and fundamentally affects performance of the accounting and auditing professions. Apart from some concept changes, this Codex also introduced, for instance, changes in the punishability of planning crimes. From the viewpoint of the auditor, tax adviser and accountant, barring of perpetration, whose commitment or planning authentically comes to the knowledge of the auditor, tax adviser or accountant seems to be fundamental. The issues of occupational fraud are mainly related to the problems of the auditing profession. These unlawful acts take various forms, which can be split into three basic groups, which are asset misappropriation, fraudulent statements and corruption. When exposing occupational fraud, as well as other forms of unlawful conduct, confidentiality issues are fundamental. In some cases, the law anticipates breaking through this confidentiality, mainly, for the purpose of exposing the most severe forms of unlawful conduct. Within the framework of prevention of occupational fraud, internal control systems play an essential role. It is possible to evaluate the existence of ethical codices, respectively, building of ethical corporate culture as very fundamental.
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