Template-Type: ReDIF-Article 1.0
Author-Name: Petr Marek
Title: Sedm Husových pravidel o pravdě
Pages: 4-6
Volume: 2015
Issue: 2
Year: 2015
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=440.pdf
File-URL: http://www.vse.cz/cfuc/440
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:2:id:440:p:4-6

Template-Type: ReDIF-Article 1.0
Author-Name: Petr Musílek
Title: The Structure of Household Financial Assets in Developed Countries
Abstract: This paper analyzes the different approaches to the allocation of household savings in selected developed countries. We discuss not only the essential characteristics of financial instruments, but attention is also devoted to the analysis of the structure of household financial assets in the US, UK, Germany, Italy and Japan. Finally, the article explores the most important factors that cause the structure of the financial assets of households in developed countries. To sum up, among the main factors having influence on structure of households´ financial portfolios in the analyzed countries belong: total value of their assets and income, returns volatility of financial instruments, risk aversion and liquidity of financial instruments, chosen model of the pension system, demographic structure, effective protection of the rights of outside investors, financial literacy and traditional behavior patterns of the population.
Keywords: Pension funds, Penzijní fondy, Bank Deposits, Securities, Life Insurance, Bankovní depozita, Cenné papíry, Životní pojištění
Classification-JEL: G11
Pages: 7-22
Volume: 2015
Issue: 2
Year: 2015
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=441.pdf
File-URL: http://www.vse.cz/cfuc/441
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:2:id:441:p:7-22
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/441

Template-Type: ReDIF-Article 1.0
Author-Name: Michal Bobek
Title: Assurance Services - Concept and Standardization
Abstract: The assurance services are not standardized worldwide and there are used different frameworks. The most important frameworks are International standards prepared by IFAC and the standards used in the USA (US GAAS). The paper presents the research of different concepts of assurance services. There is analyzed the concept of assurance services according IFAC and US GAAS in the article. The definition of the particular services (assurance services - attest services - auditing) is discussed and there are proposal how to change the current definitions and the concept of assurance services. The prepared definitions could shed light on the principles of the individual services and can be used as a step for future research activities in area of standardization of assurance services.
Keywords: Audit, Auditing, Assurance Services, Ověřovací služby, Attest services, Atestové služby
Classification-JEL: M42
Pages: 23-57
Volume: 2015
Issue: 2
Year: 2015
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=442.pdf
File-URL: http://www.vse.cz/cfuc/442
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:2:id:442:p:23-57
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/442

Template-Type: ReDIF-Article 1.0
Author-Name: Miroslava Vlčková
Author-Name: Ludvík Friebel
Title: The Draft of Methodology for Assessment of Quality of Financial Accounting Data Using AHP Method
Abstract: The article deals with the quality of accounting data for business management. It has been suggested 12 the most important criterions that affect the quality of financial accounting data. These main criterions were further subdivided into three groups according to their mutual relation. Criterions within mentioned groups were evaluated by experts in order to determine their weights. For calculating the weightings of the particular criterions was used AHP method. Subsequently was proposed a rating scale for each criterion. The result is an integrated criterion (multicriteria evaluation model) for assessment the quality of accounting data for financial accounting. The evaluation was carried out on a sample of Czech firms with similar characteristics.
Keywords: AHP Method, Saaty’s Matrix, Quality of Accounting Data Criteria, Criterion weights, Pairwise comparison, Metoda AHP, Saatyho matice, Kritéria kvality účetních dat, Váhy kritérií, Párové srovnávání
Classification-JEL: C44, M10, M41
Pages: 58-69
Volume: 2015
Issue: 2
Year: 2015
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=443.pdf
File-URL: http://www.vse.cz/cfuc/443
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:2:id:443:p:58-69
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/443

Template-Type: ReDIF-Article 1.0
Author-Name: Vladimír Zelenka
Title: Identification of Publication Periods of Professional Journal (Milestones of Publication of Účetní listy)
Abstract: This paper is focused on identification of publication periods of Účetní listy, the first accounting journal in Czech language. Analysis of all published 40 volumes (i.e. 1.174 articles) comprises both bibliographic and content sections. There were recognized following periods: Period of Pazourek’s Účetní listy (and Archiv), period of Účetní listy edited by Fuksa and period of Podnikové početnictví. Pazourek’s period (1900-1914) is characterized by almost exclusively authorship of Pazourek, by prevalence of articles focused on accounting. Fuksa’s period (1933-45) represents prevalence of tax oriented articles Podnikové početnictví period (1946-49) is characterized by return to the articles on accounting topic. There was identified also transitional period between Pazourek’s and Fuksa’s periods (1923-33) where were combined the characteristics of both mentioned periods.
Keywords: Účetní listy, Accounting Journal, Josef Pazourek, Josef Fuksa, Účetní listy, Účetní časopis, Josef Pazourek, Josef Fuksa
Classification-JEL: M41
Pages: 70-94
Volume: 2015
Issue: 2
Year: 2015
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=444.pdf
File-URL: http://www.vse.cz/cfuc/444
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:2:id:444:p:70-94
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Template-Type: ReDIF-Article 1.0
Author-Name: Hana Vimrová
Title: The Application of Alternative Models of the Firm to Non-Standard Ownership and Organizational Structure
Abstract: This article aims to prove a relationship between the selected alternative models of the firm and effectiveness of the implementation process of performance measurement and management systems through case study of real existing firm. The article deals with the application of alternative models to non-standard ownership and organizational structure of the specific geodetic company including comparison, the interpretation of final results and explanation of behavior of the company. After all some relationships between researched alternative models of the firm and implementation of performance measurement and management systems are identified.
Keywords: Alternative theories of the firm, Doyle’s model, Managerial models of the firm, Implementation of performance measurement and management systems, Alternativní teorie firmy, Doylův model, Manažerské modely firmy, Implementace systémů měření a řízení výkonnosti
Classification-JEL: D23, L25
Pages: 95-117
Volume: 2015
Issue: 2
Year: 2015
File-URL: http://www.vse.cz/cfuc/download.php?jnl=cfuc&pdf=445.pdf
File-URL: http://www.vse.cz/cfuc/445
File-Format: text/html
Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:2:id:445:p:95-117
X-File-Ref: http://www.vse.cz/RePEc/prg/jnlcfu/references/445