Template-Type: ReDIF-Article 1.0
Author-Name: Petr Marek
Title: Na startu druhého ročníku
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=204.pdf
File-URL: http://www.vse.cz/cfuc/204
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:204

Template-Type: ReDIF-Article 1.0
Author-Name: Dana Dvořáková
Title: Segment Reporting
Abstract: Aim of this paper is comparison of IAS 14 - Segment reporting with IFSR 8 - Operating segments which replaced IAS 14 on January 1, 2007.
Keywords: Účetní závěrka, Financial reporting, Segment, Disclosure, Segment, Zveřejnění
Classification-JEL: M41
Pages: 6-10
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=205.pdf
File-URL: http://www.vse.cz/cfuc/205
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Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:205:p:6-10
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Template-Type: ReDIF-Article 1.0
Author-Name: David Procházka
Title: Institutional View of Accounting
Abstract: The series of corporate accounting scandals drew attention to the stewardship function of accounting. This exposition deals with the characteristics of accounting from perspective of institutional economic theory. I analyze relationship between owner and manager by the principal-agent model. This model helps us to reveal the causes which led to corporate scandals at the beginning of this millennium. As a reaction to these scandals, American Congress approved Sarbanes-Oxley Act. This act should help to protect investors by improving the accuracy and reliability of corporate disclosures.
Keywords: Creative accounting, Kreativní účetnictví, Contractual costs theory, Agency theory, Corporate  accounting scandals, Sarbanes-Oxley Act, Teorie smluvních nákladů, Teorie zastoupení, Účetní  skandály, Sarbanes-Oxley Act
Classification-JEL: D86, M41, M42
Pages: 11-29
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=206.pdf
File-URL: http://www.vse.cz/cfuc/206
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:206:p:11-29
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Template-Type: ReDIF-Article 1.0
Author-Name: Jaroslava Marhounová
Author-Name: Štěpánka Nováková
Title: Harmonization of Accounting in Governments and in Local Governments  ABSTRACT  The highest demands are currently made on public finance system. Among them belongs: to  introduce such systems of budgeting which ensure proper administration and sufficient
Abstract: The highest demands are currently made on public finance system. Among them belongs: to introduce such systems of budgeting which ensure proper administration and sufficient protection of public resources. The key significance for fulfilment of income and expenditures budget statements and showing of budget administration has got budgetary structure, obligatory document published by Ministry of Finance. After entrance of the Czech Republic to the EU this document has been amended in the way to correspond to practice. Relevant is as well process of harmonization of accounting connected to launching of International Public Sector Accounting Standards usage.
Keywords: Příjmy a výdaje, Public Sector Accounting, International Public Sector Accounting Standards, Income and expenditures, Účetnictví veřejného sektoru, Mezinárodní účetní standardy pro veřejný  sektor
Classification-JEL: M41
Pages: 30-43
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=207.pdf
File-URL: http://www.vse.cz/cfuc/207
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:207:p:30-43
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Template-Type: ReDIF-Article 1.0
Author-Name: Bohuslava Knapová
Title: The Strategic System of the Performance  Measurement of the Entrepreneurial Company
Abstract: The conception Balanced Scorecard considers value criterions for the measurement and management of the performance of the entrepreneurial firm as necessary criterions with respect to their objectivity (they are verified by the market) and the complexity (they present the total criterions of the entrepreneurial process). The aim of the system Balanced Scorecard is to extend and interconnect of the performance measurement through value (financial) indicators about criterions of others areas, so-called perspectives of the activity (custom subsystem, subsystem of internal processes, employee subsystem). Balanced Scorecard helps as the communication instrument of the strategic management of the entrepreneurial firm.
Keywords: The measurement and management of the performance, Value and natural  criterions, The value (financial) subsystem, The custom subsystem, Subsystem  of internal processes, The employee subsystem, Měření a řízení výkonnosti, Hodnotová a naturální kritéria, Hodnotový  (finanční) subsystém, Zákaznický subsystém, Subsystém interních procesů, Zaměstnanecký subsystém
Classification-JEL: M41
Pages: 44-47
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=208.pdf
File-URL: http://www.vse.cz/cfuc/208
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Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:208:p:44-47
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Template-Type: ReDIF-Article 1.0
Author-Name: Marie Kučerová
Title: Education in Moral Area
Abstract: My research describes questions about the development of moral reasoning of students of Business Academy and its correlation with age and studied classis. At the same time the research verifies the hypothesis that students of Business Academy has so called “segmented morality” - the students reason about the professional moral dilemmas on the different stage of moral reasoning than about the family (or friendly relations) moral dilemmas. The research is based on Kohlberg’s theory of six stages of moral reasoning. Its asset lies in the elaboration of questions about moral reasoning and how to improve moral reasoning through professional education. The verified hypotheses offer the asset for professional pedagogical work and define teacher’s presumption for moral intellect training. The teacher needs three main capabilities: pedagogical, professional and ethic capabilities.
Keywords: Moral reasoning, Segmented morality, Kohlberg’s theory, Vocational Training, Teacher’s presumptions, Morální usuzování, Segmentovaná morálka, Kohlbergova teorie, Odborné  vzdělávání, Předpoklady vyučujícího
Classification-JEL: A20
Pages: 48-60
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=209.pdf
File-URL: http://www.vse.cz/cfuc/209
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:209:p:48-60
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Template-Type: ReDIF-Article 1.0
Author-Name: Jiřina Bokšová
Title: Polish Contribution to Discussion about True and Fair View in Accounting
Abstract: The ongoing harmonization procedure with the European market (the European regulation from the year 2002), based on using international accounting standards, lead to forming of new reforms in the Polish accounting system. The Polish accounting system has made significant changes in the year 2000, compared to the year 1994, especially in the fields of terminology, new measures and national regulations based on the international accounting standards. The authors MacLullich and Katarzyna analyze the last development in the polish accounting system and the influence on true and fair view of accounting. The article disputes with the research carried out in Poland between the years 2000-2001.
Keywords: True and fair view, Věrný a poctivý obraz, Mezinárodní účetní standardy, Polish accounting system, International accounting  standards, Polský účetní systém
Classification-JEL: M41
Pages: 61-64
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=210.pdf
File-URL: http://www.vse.cz/cfuc/210
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Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:210:p:61-64
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Template-Type: ReDIF-Article 1.0
Author-Name: Pavla Maříková
Title: Comparison of US Bankrupt Firms Values Derived from Reorganization  Plans with Values Achieved on Capital Markets
Abstract: The contribution describes and discuses an interesting study that examines differences between firms’ values estimated using valuation methods and their market values based on stock prices achieved on capital markets. The research was made on a sample of firms that reorganize under the Bankruptcy Code. The contribution underlines some chosen aspects and also some possible problems of the study.
Keywords: Value, Business valuation, Hodnota, Oceňování podniku, Bankrupt firm, Insolventní firma
Classification-JEL: G30
Pages: 65-69
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=211.pdf
File-URL: http://www.vse.cz/cfuc/211
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:211:p:65-69
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Template-Type: ReDIF-Article 1.0
Author-Name: Marie Míková
Title: Why Teacher Trainees Choose the Teaching Profession: Comparing  Trainees in Metropolitan and Developing Countries
Abstract: This paper examines the motivation of teacher trainees to select the teaching profession. The author compares motivation in metropolitan and developing countries and makes the conclusion that based upon the research executed at various universities the motivational model differs in metropolitan and developing countries.
Keywords: Teacher Trainees, Teaching Profession, Motivational Model, Studenti učitelství, Učitelská profese, Motivační model
Classification-JEL: A23
Pages: 70-73
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=212.pdf
File-URL: http://www.vse.cz/cfuc/212
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:212:p:70-73
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Template-Type: ReDIF-Article 1.0
Author-Name: Marcela Žárová
Title: Critical View of Relation between Tax and Financial Reporting  with the Emphasis on Existence of Two Financial Reporting Systems  in One Jurisdiction
Abstract: The contribution of Nobes and Schwencke in the article “Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway over 30 Years up to IFRS Adoption” was a model of the development of tax and financial reporting links. Norway has moved from a “continental” position to one that exceeds the disconnection of tax from financial reporting. The use of IFRS allows possibility of two “systems” of financial reporting within one jurisdiction.
Keywords: daně, Financial reporting, Účetní výkaznictví, Tax, Norway, Norsko
Classification-JEL: M41
Pages: 74-81
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=213.pdf
File-URL: http://www.vse.cz/cfuc/213
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:213:p:74-81
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Template-Type: ReDIF-Article 1.0
Author-Name: Zdenka Cardová
Title: About One Problem when Applying IFRS in Small and Medium-sized  Enterprises
Abstract: The article is focused on valuation of property and liabilities in small and medium-sized enterprises while applying IFRS. One possibility of solving this problem is to reduce valuation of property and liabilities only to historical price basis.
Keywords: Valuation, Malé a střední podniky, Oceňování, Small and medium-sized entities
Classification-JEL: M41
Pages: 82-85
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=214.pdf
File-URL: http://www.vse.cz/cfuc/214
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:214:p:82-85
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Template-Type: ReDIF-Article 1.0
Author-Name: Petr Marek
Title: Dividend Puzzle is Still Alive
Abstract: Miller’s and Modigliani’s article Dividend Policy, Growth and the Valuation of Shares (1961) represented a revolution in the dividend theory development. By the issue of the article there was predominant opinion that the right choice of dividend policy can positively influence business value. In mentioned article authors presented dividend neutrality evidence in model with perfect markets, rational behavior and perfect certainty. Thenceforth scientists try to prove whether dividend neutrality is effective in real life or not. So far it hasn’t failed to prove validity of the thesis, on the other hand to disprove as well not.
Keywords: Dividend policy, Dividend theory, Thesis of dividend neutrality, Dividendová politika, Dividendová teorie, Teze o dividendové neutralitě
Classification-JEL: M29
Pages: 86-89
Volume: 2007
Issue: 1
Year: 2007
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=215.pdf
File-URL: http://www.vse.cz/cfuc/215
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:215:p:86-89
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/215