Browsing by Author "Malíková Olga"
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- ItemAccounting agenda and evaluation of enterprises' environmental activities in the Czech Republic(WIT Press, 2015-01-01) Černíková Martina; Malíková Olga
- ItemAccounting entries in past and today(Technická univerzita v Liberci, 2011-01-01) Horák Josef; Malíková Olga
- ItemAccounting Harmonization in the Czech Republic - Depreciation of the Tangible Fixed Assets(Univerzita Tomáše Bati ve Zlíně, 2011-01-01) Malíková Olga
- ItemAccounting in the past and present(Technická univerzita v Liberci, 2010-01-01) Malíková Olga; Brabec Zdeněk; Bartoňová Markéta; Mašínová Veronika; Čermáková Petra; Horák Josef; Nevařilová Petra; Venclová Renata
- ItemBusiness performance in dependency on accounting, financial and tax factors(Technická univerzita v Liberci, 2016-01-01) Hasprová Olga; Strýčková Lenka; Jáčová Helena; Černíková Martina; Hojná Radana; Malíková Olga; Brabec Zdeněk; Kafková Růžena; Pur David
- ItemCapital structure of an enterprise – open questions regarding its displaying under the Czech legislative conditions(Technická univerzita v Liberci, 2013-01-01) Černíková Martina; Malíková Olga
- ItemCase study on the economic information system's selection(Institut certifikace účetních, a.s, 2015-01-01) Malíková Olga
- ItemControl information system: Enterpise Risk Management and internal control(Institut certifikace účetních, a.s, 2015-01-01) Malíková Olga
- ItemCould Comparable Financial Accounting Exist between the Companies in the Euroregion Neisse-Nisa-Nysa?(Technická univerzita v Liberci, 2012-01-01) Malíková Olga
- ItemEconomic and Enterprise Resource Planing systems in the Czech Republic(Institut certifikace účetních, a.s, 2015-01-01) Malíková Olga
- ItemEconomic Aspects of Business in the Czech-Polish Border Area(Technická univerzita v Liberci, 2019-01-01) Jáčová Helena; Hasprová Olga; Malíková Olga; Brabec Zdeněk; Hyblerová Šárka; Černíková Martina; Händelová Monika; Pur David; Hojná Radana; Strýčková Lenka; Adamek Jacek; Bak Melania; Dziuba Jaroslaw; Hajduga Elżbieta; Kogut Joanna; Koza Andrzej; Konieczna Patrycja; Krawiec Wojciech; Kurek Robert; Orzeszko Teresa; Politaj Adriana; Solarz Małgorzata
- ItemEnvironmental Impact Identified from Company Accounts in the Czech Republic(WIT Press, 2013-01-01) Černíková Martina; Malíková Olga
- ItemEnvironmental Tools of Atmospheric Protection in the Czech Republic(WIT Press, 2011-01-01) Černíková Martina; Malíková Olga
- ItemEnvironmentally related impacts on financial reporting: the case of pollution permits in Czech legislative conditions(WIT Press, 2011-01-01) Malíková Olga; Horák Josef
- ItemFinancial accounting: comments to selected theoretical accounting problems in the circumstances of the present accounting regulation(Technická univerzita v Liberci, 2010-01-01) Malíková Olga; Horák Josef
- ItemFinancial Management - Accounting and Tax Aspects of Debt Capital Decision Making(SGEM, 2014-01-01) Černíková Martina; Malíková Olga
- ItemFinancial reporting of intangible assets - evidence on information and communication companies in the Czech Republic(Centre of Sociological Research, NGO, 2018-01-01) Malíková Olga; Brabec Zdeněk; Rozkovec Jiří
- ItemFinancial Reporting of the Organizations in Not-for-profit Service Sector in the Czech Republic(Stef92 Technology, 2017-01-01) Malíková OlgaThe paper deals with financial reporting of not-for-profit organizations in the Czech Republic. Non-for-profit organisations do not have making profit, but they achieve benefits for their clients from performed services, as a primary goal. Services are obviously provided at a price lower than market price or even free of charge, therefore not-for-profit organizations take a variety of sources for financing the provided services. Financial reporting in the Czech Republic is regulated by legislation, primarily by Act No. 563/1991 Coll., on Accounting, that is followed by implementing Decrees on this act for different types of accounting units – depending on whether it is a state or non-governmental not-for-profit organization, reporting is regulated by different ones. The problem is illustrated by the example of two pre-school educational institutions operating in the same town, in one case it is a non-governmental organization and the other one is a state organization. The aims of the paper are: firstly, to identify main differences in financial reporting specific to a particular area of two selected accounting units mentioned above, secondly, to identify main differences in sources of finance of these entities, thirdly, looking in depth at selected items of financial statements of each organisation to evaluate the economic situation of the entity using selected financial indicators. Based on the review of scientific literature and applicable legislation the goals pointed above were achieved by the research methods of description (legislative regulation of the financial reporting mostly) and descriptive comparison between the financial statements. The empiric data was obtained from annual reports of the selected entities. Based on the analysed data, the synthesis of the impacts of different regulation and reporting on financial position of two selected entities was made.
- ItemFinanční účetnictví na území České republiky na počátku 20. století - jeho teoretický odkaz(Technická univerzita v Liberci, 2010-01-01) Malíková Olga; Venclová Renata
- ItemGenerally Accepted Accounting Principles according to the IFRS and the Czech Legislation(Jihočeská univerzita v Českých Budějovicích, 2011-01-01) Malíková Olga; Bartoňová Markéta