Template-Type: ReDIF-Article 1.0
Author-Name: Jana Skálová
Title: Malé zamyšlení ke konci roku nad superhrubou mzdou a dalšími daňovými otázkami
Abstract: Vážení čtenáři, závěrem roku 2011 si dovolím malé zamyšlení nad daňovými otázkami, které během letošního roku vyvstaly. České ministerstvo financí pokračovalo s přípravou jednotného inkasního místa, což je záměr již několik let oslavovaný a připravovaný. Cílem jednotného inkasního místa je spojit výběr daní, sociálního pojištění i zdravotního pojištění na jeden formulář, na jeden úřad. Zcela jistě lze tyto záměry označit slovem „daňová reforma“. Záměr pro poplatníka jistě lákavý (snížila by se administrativa), pro řadu státních úředníků však méně. Výsledkem této přípravy bylo předložení návrhu zákona do poslanecké sněmovny, který se ukázal jako nedotažený, nedomyšlení a v praxi neproveditelný. Takže se daňová reforma odkládá až na rok 2014, tak aby bylo možno vše lépe připravit. Ani za hranicemi na tom nejsou s daňovými reformami lépe. V říjnu 2011 informoval pan Milan Chovan (prezident slovenské Komory daňových poradců) své české kolegy na valné hromadě, že Slovensko chystá velkou daňovou reformu, jejímž záměrem je mimo jiné i zavedení superhrubé mzdy na Slovensku. Prý se jim český model tak zalíbil, že se jím inspirovali a chtějí ho zavést také. Zhruba o měsíc později však na Slovensku padla vláda a všechny záměry týkající se daňové reformy byly odsunuty na neurčito. V souvislosti se superhrubou mzdou ještě jedna poznámka. Mezi záměry Ministerstva financí prezentované v české daňové reformě patří také zrušení superhrubé mzdy. V oblasti zdanění fyzických osob - zaměstnanců bychom se však nevrátili do stavu před jejím zavedením, kdy při výpočtu základu daně se odčítalo pojistné hrazené zaměstnancem, ale základem daně v novém pojetí by se stala hrubá mzda snížená o nezdanitelné položky. Tedy opět další, nový model zdanění. Radost z této novinky budou mít snad jen softwarové společnosti, které budou předělávat software na výpočty mezd a vzdělávací agentury. Pokud svůj zrak obrátíme do Evropy, pak ani zde není otázka zdanění opomíjena. Evropská komise za poslední měsíce předložila několik zajímavých návrhů. Jedním z nich je návrh směrnice týkající se daně z finančních transakcí pro všechny státy Evropské unie. Cílem je zavedení daně na veškeré transakce s finančními nástroji mezi finančními institucemi, pokud alespoň jedna smluvní strana bude usazena v EU. Transakce s akciemi a s dluhopisy by se zdaňovaly sazbou 0,1 % a derivátové nástroje sazbou 0,01 %. Tato daň by mohla každoročně přinést přibližně 57 miliard EUR. Komise navrhuje, aby se začala uplatňovat od 1. ledna 2014. Zavést novou daň na finanční transakce se Komise rozhodla ze dvou důvodů. Prvním důvodem je, aby finanční sektor spravedlivým dílem přispěl ke konsolidaci veřejných financí v členských státech, protože hrál roli při vzniku hospodářské krize. Náklady na rozsáhlá záchranná opatření na podporu finančního sektoru, těžce doléhají na vlády a evropské občany jako celek. Kromě toho je tento sektor ve srovnání s jinými v současné době zdaněn nedostatečně. Nová daň by tedy přinesla významné dodatečné příjmy z finančního sektoru, které by přispívaly ke zlepšení veřejných financí. Druhým důvodem je, že koordinovaný rámec daně na úrovni EU napomůže posílení jednotného trhu EU. V současné době má daň z finančních transakcí zavedenu v nějaké formě deset členských států. Na základě návrhu by v EU byly zavedeny minimální daňové sazby a harmonizovány stávající rozdílné daně. Harmonizace omezí narušení hospodářské soutěže na jednotném trhu, bude odrazovat od rizikových obchodních činností a doplní regulační opatření, jejichž cílem je vyhnout se v budoucnosti krizím. Daň z finančních transakcí na úrovni EU by posílila pozici EU při podpoře společných pravidel pro zavedení takové daně na celosvětové úrovni, zejména prostřednictvím skupiny G20. Cílem daně z finančních transakcí je zdanit 85 % finančních transakcí, které se uskutečňují mezi finančními institucemi. Daň by se nevztahovala na občany a podniky. Do působnosti návrhu by nebyly zahrnuty hypotéky, bankovní úvěry, pojistné smlouvy a jiné běžné finanční činnosti prováděné jednotlivci nebo malými podniky. Další aktivita Evropské komise směřuje do harmonizace přímých daní. V roce 2011 byl předložen návrh směrnice o společném konsolidovaném základ daně korporací. Po řadě let diskusí byl zpracován materiál, který by umožnil zavedení jednotného dobrovolného systému zdanění právnických osob. Nejde o nahrazení 27 daňových systémů jediným, ale o zavedení 28. nadnárodního systému pro zdanění daní z příjmů. Inspiraci brala Evropská komise z USA a z Kanady. Toto téma je nanejvýše aktuální, takže jsou mu věnovány i články v tomto vydání. Vážení čtenáři, dovolte mi, abych Vám závěrem popřála klidné prožití vánočních svátků a do nového roku hodně zdraví a štěstí.
Pages: 5-6
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=138.pdf
File-URL: http://www.vse.cz/cfuc/138
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:138:p:5-6

Template-Type: ReDIF-Article 1.0
Author-Name: Petr Dvořák
Title: Regulatory Response to Financial Crisis - Some Questions
Abstract: Natural response to the financial crisis is mostly increased regulation. This was happened in history, as well as in the global financial crisis today. The reasons for this usually lie in the fact that the one of the main considered direct causes of the crisis is insufficient or incorrect regulation or only way to prevent certain problems just seems to be regulation. This paper reflects whether the new regulatory measures introduced in response to the causes and effects of the global financial crisis (increase capitalization of banks, regulation of minimum bank liquidity, regulation of rating agencies, deep transparency of OTC derivatives, in particular and settlement of OTC trades through a central counterparty) can effectively prevent similar problems in the future. The author believes that further deepening of detailed regulation is not the way that can ensure a stable banks and entire financial system in the longer term. On the contrary, he considers as much more promising way the so-called macroprudential regulation, which would be of course gradually putting even greater emphasis on individual institutions own responsibility.
Keywords: Derivatives, Deriváty, Regulation, Regulace, Capital adequacy, Liquidity, Kapitálová přiměřenost, likvidita
Classification-JEL: E5, G01
Pages: 7-15
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=139.pdf
File-URL: http://www.vse.cz/cfuc/139
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:139:p:7-15
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/139

Template-Type: ReDIF-Article 1.0
Author-Name: Hana Vomáčková
Title: Accounting for Mergers and its Contemporary Problems in the Czech Republic
Abstract: Despite of harmonisation processes throughout EU directives conceptual legal and accounting differences of national solutions for mergers could be very important. There shall be stated certain discrepancies in following areas: · date of acquisition versus effective date; · revaluation issues of mergers; in case that the revaluation is required, there shall be also stated the variants of accounting solution according to national legislature, modification of the accounting method of purchase; · existence or nonexistence of the obligation for preparation of final financial statements from which are recognized the amounts for the open balance sheet of the new entity; From the legal point of view there discrepancies are considered as barriers in the realization process of mergers and of cross-border mergers.
Keywords: Goodwill, Goodwill, Fair value, Gains of new measurement, Difference of measurement, Special purpose financial reports, Open balance sheet, Reálná hodnota, Fond z nového ocenění, Oceňovací rozdíl k nabytému majetku, Konečná účetní závěrka, Rozhodný den, Merger, Fúze, Date of acquisition, Measurement by merger, Zahajovací rozvaha nástupnické společnosti, Oceňování při fúzích
Classification-JEL: M41
Pages: 16-31
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=142.pdf
File-URL: http://www.vse.cz/cfuc/142
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:142:p:16-31
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/142

Template-Type: ReDIF-Article 1.0
Author-Name: Jana Skálová
Title: Small Change in Czech Accounting Regulations or Big Change in Accounting Thought
Abstract: The Czech accounting council discussed how to correct errors from previous year. Czech accounting standards suggest using extraordinary expenses or revenues. However some Czech professionals reject this method as it doubles the error in the following year. The Czech Accounting Council issued an interpretation about comparability in accounting information in 2007. In the document a new approach is recommended. The Ministry of finance has prepared new rules following this recommendation. These are slated to come into effect in 2013 together with an amendment on income tax. The new approach uses a new item in equity for recording these corrections of mistakes from previous years.
Keywords: Equity, Vlastní kapitál, Corrections of mistakes, The Czech Accounting Council, Opravy chyb, Srovnatelnost
Classification-JEL: M41
Pages: 32-42
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=144.pdf
File-URL: http://www.vse.cz/cfuc/144
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:144:p:32-42
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/144

Template-Type: ReDIF-Article 1.0
Author-Name: David Procházka
Title: Proposals of a New Standard for Revenue Recognition: Open Issues
Abstract: The paper reacts to the present development in the field of revenue recognition under IFRS and US GAAP. IASB and FASB published an Exposure Draft Revenue from Contracts with Customers under joint Revenue Recognition Project. The Draft introduces a new guidance on revenue recognition, which may significantly alter current accounting practice. The paper focuses on the project’s background, main newly proposed principles for revenue recognition and their possible advantages and disadvantages.
Keywords: IFRS, Revenue, IFRS, US GAAP, Výnosy, US GAAP, Revenue Recognition Project, Revenue Recognition Project
Classification-JEL: M41
Pages: 43-51
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=146.pdf
File-URL: http://www.vse.cz/cfuc/146
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:146:p:43-51
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/146

Template-Type: ReDIF-Article 1.0
Author-Name: Tomáš Buus
Title: The Agency Cost from the Point of View of Financial Markets
Abstract: We examine agency cost in the multibusiness enterprises (hereinafter “MBE”). Our goal is to find out, whether is there a positive relationship between the complexity of MBE and agency cost. Results are ambiguous, nevertheless we got an indirect indication that more complex MBE bring more advantages than disadvantages and that the avoidable agency costs are effectively eliminated at the lower levels of MBE structure. It emerges then that the main reason for agency cost is information asymmetry and the largest part of avoidable agency cost emerges in the highest levels of corporate hierarchy.
Keywords: Multibusiness Enterprise, Agency Cost, Risk, Koncern, Náklady zastoupení, Riziko
Classification-JEL: G34, M16, M50
Pages: 52-67
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=148.pdf
File-URL: http://www.vse.cz/cfuc/148
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:148:p:52-67
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/148

Template-Type: ReDIF-Article 1.0
Author-Name: Zuzana Gallová
Title: Foreign Direct Investment in Selected Countries of Balkan: Does it Crowd out or Crowd in Domestic Investment?
Abstract: Foreign direct investments are generally considered as one of the factors with positive influence on the economic development of countries in which this investments flow. In evaluating the impact of foreign direct investment on development, however, a key question is whether foreign direct investment crowd in domestic investment, or foreign direct investment crowd out domestic investment. The aim of this paper is to examine whether foreign direct investment in selected countries of Balkan crowds in or crowds out domestic investment. For this purpose we apply theoretical model of investment that includes foreign direct investment as an exogenous variable. We proceed test it with panel data for the period 1993 - 2009 and the two subperiods 1993 - 1999 and 2000 - 2009. We found that for the time period 1993 - 2009 and the two subperiods 1993 - 1999 and 2000 - 2009 there was an evidence of crowding out effect or neutral effect in the selected countries of Balkan.
Keywords: Foreign direct investment, Domestic investment, Crowding out effect, Crowding in effect, Panel data analysis, Wald test, Priame zahraničné investície, domáce investície, Efekt vťahovania, Efekt vytláčania, Panelová regresia, Waldov test
Classification-JEL: F21, F23, O16
Pages: 68-78
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=151.pdf
File-URL: http://www.vse.cz/cfuc/151
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:151:p:68-78
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/151

Template-Type: ReDIF-Article 1.0
Author-Name: Květa Kubátová
Title: The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 - 2007
Abstract: This article based on comparative analysis investigates the effective average tax rates of corporations determining an actual tax burden in EU Member states with the emphasis on the Czech Republic and further the individual effective rates calculated by various methods. However corporations are taxed by one nominal rate, in fact the different sectors and types of investments are taxed at different rates. Such taxes having distorting effects on the behavior of economic entity are considered to be wrongful and ineffective because they cause excessive tax burden. The current Tax Reforms put a target to limit these looses caused by distortions. There are several specific effective rates,which vary each other inmethodology of calculation. Devereux et al. 2008 figured out average (EATR) and marginal (EMTR) rates using by the European Commission and Eurostat for their statistics. These are microeconomic indicators ex ante whereas implicit rate (ITR) is computed as ex post macroeconomic indicator.
Keywords: Effective tax rates, Tax distortion, Tax wedge, EATR, ITR, Efektivní daňové sazby, Daňová distorze, Daňové klíny, EATR, ITR
Classification-JEL: H25
Pages: 79-91
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=154.pdf
File-URL: http://www.vse.cz/cfuc/154
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:154:p:79-91
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/154

Template-Type: ReDIF-Article 1.0
Author-Name: Milan Hrdý
Title: Legal and Ethical Aspects of Infringement of Copyright in Academic Sphere from the Point of View of Economist
Abstract: The contribution analyzes the legal and ethic side of the infringement of copyright law in the university world from the not only theoretical point of view, but also with the use of practical knowledge. The focus is fixated mainly on the analysis of single reasons of this problem and on the possibilities of its solution from the legal and ethical point of view. The problems of the final graduate works are closely analyzed including the position of the heads of the supervisor. The right citation is recognized as the most important protection against the infringement of copyright law and it is analyzed in detail in this contribution. At the conclusion the reasonable solution from the point of view of harmed person, guilty person, or possibly their employer, is recommended with the view of concrete situation.
Keywords: Copyright Law, University World, Solution of Problems, Autorská práva, Vysokoškolské prostředí, řešení problémů
Classification-JEL: K110
Pages: 92-105
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=156.pdf
File-URL: http://www.vse.cz/cfuc/156
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:156:p:92-105
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/156

Template-Type: ReDIF-Article 1.0
Author-Name: Artur Rutkouski
Title: Analysis of the Relationship between the Profitability of Customers and their Contribution to the Company's Financial Position
Abstract: This paper deals with the possibilities of practical application of the traditional model of Customer Profitability Analysis and possibilities of its extension of the capital costs related to a shorter or longer interval of payment of claims or additional resources of stocks, which are caused by specific customer need. Conclude is: the benefits of the method lies mainly in its use in future negotiations with customers - with general emphasis on those groups where a combination of marginal product benefits and high costs of sales phase leads to the fact that the total contribution of these customers to a profit is insignificant or even negative. According to the article seems quite indisputable also expansion of traditional CPA model by the cost of working capital. It is necessary to base on qualified estimate than exact information collected on the basis of accounting data.
Keywords: Management Accounting, Manažerské účetnictví, Customer Profitability Analysis, Costs of Capital, Analýza ziskovosti zákazníků, náklady kapitálu
Classification-JEL: M41
Pages: 106-118
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=158.pdf
File-URL: http://www.vse.cz/cfuc/158
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:158:p:106-118
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/158

Template-Type: ReDIF-Article 1.0
Author-Name: Jiří Hammer
Title: Activity Based Costing as Way to Streamline Government
Abstract: To address the negative impacts of economic recession can be successfully used modern methods of management costs through cost technology ABC (Activity Based Costing). In addition to market effects in the business community is the use a more efficient use of public resources in the organizational components state. The analysis shows that the sector of government, there is a major expenditure group, which is determined by administrative demands of government. Identifying specific causes of costs using ABC and consequently their effective management can be achieved significant cost savings, particularly in the current economic recession, as desired. Application of cost engineering ABC in its scope of activities specific organizational unit of the state will allow the management to rationalize the activities of the organization, enabling the financial view of the administrative complexity of responsibilities entrusted to organizational units of law and can assist in finding the optimum organization of state.
Keywords: Organizační složky státu, Efficiency, ABC/ABM, Government, Efektivnost, ABC/ABM
Classification-JEL: D24, H41, M41
Pages: 119-130
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=160.pdf
File-URL: http://www.vse.cz/cfuc/160
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:160:p:119-130
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/160

Template-Type: ReDIF-Article 1.0
Author-Name: Vladimír Zelenka
Title: Full Goodwill Based on the Cost of Acquisition vs. Full Goodwill Based on Value of Acquired Entity
Abstract: Goodwill was recognized to the extent of acquirer’s interest for several decades. It was measured as difference between cost of acquisition and acquirer’s interest in the identifiable net assets of acquired entity at the date of acquisition. Consequently recognized goodwill does not represent total goodwill that includes also the part of goodwill corresponding to the noncontrolling interest. If the base for the quantification of the full goodwill would remain the cost of acquisition, there would be impossible to find satisfactory way to quantify that part of the goodwill relating to the non-controlling interest. It appears as consistent approach the quantification of the full goodwill based on the fair value of acquired entity as a whole. Current approach according to IFRS 3 and SFAS 141(R) represents hybrid way to measure goodwill.
Keywords: Goodwill, Goodwill, Non-controlling (minority) interest, Full goodwill, Purchased goodwill, Cost of Acquisition, Fair value of acquired entity, Celkový goodwill, Nakoupený goodwill, Pořizovací náklady akvizice, Fair value nabyté jednotky, Nekontrolní podíly
Classification-JEL: M41
Pages: 131-141
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=161.pdf
File-URL: http://www.vse.cz/cfuc/161
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:161:p:131-141
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/161

Template-Type: ReDIF-Article 1.0
Author-Name: Libuše Müllerová
Title: Comparability Illusion
Abstract: The article presents the research results which was focused on the issue of comparability of the financial statements composed according to IFRS. The conclusions of this research which interviewed auditors, analytics and the others users of financial statements indicate problems which are associated with several standards. The reason of the incomparability of financial statements rests with subjective approach while applying the standards. The authors assume that full comparability of the financial statements will never be attained.
Keywords: International Financial Reporting Standards, Mezinárodní standardy účetního výkaznictví, Financial statements, Výzkum, Auditors, Analytics, Science, Účetní závěrky, Auditoři, Analytici
Classification-JEL: M41
Pages: 142-145
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=163.pdf
File-URL: http://www.vse.cz/cfuc/163
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:163:p:142-145
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/163

Template-Type: ReDIF-Article 1.0
Author-Name: Jindřiška Kouřilová
Author-Name: Zita Drábková
Title: Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud
Abstract: This discussion refers to polemic of questions of possibility how to recognize accounting fraud. It’s possible to agree if external auditor proceeds according to ISA’s (international auditor’s standards), he would disclose fraud. This conclusion is opportune completed with series of indicia, considerations and particular cases, which these make possible and support no always. Namely out of different areas, opinion also on the other side, including personal piece of knowledge in practice of companies.
Keywords: Účetní podvody, Fraud, Auditing of accounting, True and fair view of accounting, Účetní audit, Věrný a poctivý obraz účetnictví
Classification-JEL: M41
Pages: 146-157
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=165.pdf
File-URL: http://www.vse.cz/cfuc/165
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:165:p:146-157
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/165

Template-Type: ReDIF-Article 1.0
Author-Name: Josef Valach
Title: Investment Rate and Efficiency of Investment in CR
Abstract: Objective of the article is the analysis of gross fixed capital formation in CR, investment rate and efficiency of investment during 2005-200. Different modification of investment rate is used. Efficiency of investment is observed by ICOR. Investment rate, efficiency of investment and saving rate are compared.
Keywords: Gross fixed capital formation, Investment rate, Saving rate, Efficiency of gross fixed capital formation, Tvorba hrubého fixního kapitálu, Míra investic, Míra úspor, Efektivnost tvorby hrubého fixního kapitálu
Classification-JEL: G31
Pages: 158-167
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=167.pdf
File-URL: http://www.vse.cz/cfuc/167
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:167:p:158-167
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/167

Template-Type: ReDIF-Article 1.0
Author-Name: Miloslav Janhuba
Title: What is Meant “Financial Records”
Abstract: The paper points to sixtieth anniversary of the adoption of the statutory scheme so-called ‘financial records' in Czechoslovakia in 1951. Characterizes the content of financial records and their challenges and points to a fundamental inadequacy of using the notion of inter exactly historically defined stretch of fifteen years, in which this form of accounting records was implement in the national economy.
Keywords: Accounting, Účetnictví, Účetní výkazy, Financial statements, Legal rights, Zákonná úprava, Financial records, Management and central planning economy, Účetní evidence, Centrální řízení a plánování hospodářství
Classification-JEL: M41
Pages: 168-171
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=168.pdf
File-URL: http://www.vse.cz/cfuc/168
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:168:p:168-171
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/168

Template-Type: ReDIF-Article 1.0
Author-Name: Bohuslava Knapová
Title: Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development
Abstract: One of main targets of each company is performance growth and thrifty approach to the life environment. It is evident that owners and managers need to have available information about environmental issues and their economic results in the social environment. That´s why the accounting system should be conformable to new information needs; it should cover the economic, environmental and social connections of business in the area of expenses/costs and incomes. It is necessary to work with the allocation of costs to responsibility centres, business activities and outputs for purposes of the right decision making of owners and managers. With the decision making of environmental issues it is not possible to omit the existence of externalities and their negative and positive results in the scopus of company sustainable development.
Keywords: Sustainable Development, Udržitelný rozvoj, Environmental accounting, Environmentální účetnictví, Environmentální náklady, Environmental expenses/costs, Positive and negative externalities, Economic, environmental and social aspects and connections, Pozitivní a negativní externality, Ekonomické, environmentální a sociální aspekty a souvislosti
Classification-JEL: G30, M41
Pages: 172-178
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=171.pdf
File-URL: http://www.vse.cz/cfuc/171
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:171:p:172-178
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/171

Template-Type: ReDIF-Article 1.0
Author-Name: Alena Králová
Author-Name: Marie Urbanová
Title: Training Teachers of Economic Subjects in the Russian Federation and Tajikistan in the Tempus Project
Abstract: The paper gives an overview of twenty years of development Tempus program. It describes its development phases, the focus and goals. It also informs about the TEMPUS project “Entwicklung und Implementierung nachhaltig wirksamer Entrepreneurship Strukturen zur Erziehung in der Russischen Föderation und Tadschikistan”. The Department of Methodology Teaching of the University of Economics in Prague is one of the research group members. The main project mission is to develop and implement university degree programs to prepare teachers of economic subjects in the Russian Federation and Tajikistan, the development of teaching of economic subjects and learning materials for teacher training.
Keywords: Tempus project, Teaching of economic subjects
Pages: 179-186
Volume: 2011
Issue: 4
Year: 2011
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=173.pdf
File-URL: http://www.vse.cz/cfuc/173
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:173:p:179-186
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/173