发布求助
文献互助 智能选刊 最新文献

Český finanční a účetní časopis最新文献

筛选
英文 中文
Redistributive effects of the Czech pension system - microeconomic approach 捷克养老金制度的再分配效应——微观经济学方法
Český finanční a účetní časopis Pub Date : 2021-12-03 DOI: 10.18267/j.cfuc.564
Alena Vančurová -Eliška Čejková -Stanislav Klazar
{"title":"Redistributive effects of the Czech pension system - microeconomic approach","authors":"Alena Vančurová -Eliška Čejková -Stanislav Klazar","doi":"10.18267/j.cfuc.564","DOIUrl":"https://doi.org/10.18267/j.cfuc.564","url":null,"abstract":"","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116449712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Business combinations under common control 共同控制下的企业合并
Český finanční a účetní časopis Pub Date : 2021-12-03 DOI: 10.18267/j.cfuc.562
Adéla Schrecková
{"title":"Business combinations under common control","authors":"Adéla Schrecková","doi":"10.18267/j.cfuc.562","DOIUrl":"https://doi.org/10.18267/j.cfuc.562","url":null,"abstract":"discussion at a public meeting of the International Accounting Standards Board (Board","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130812292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Resolving of failing financial institutions: from bail-out to bail-in 解决破产金融机构:从纾困到内部纾困
Český finanční a účetní časopis Pub Date : 2021-12-03 DOI: 10.18267/j.cfuc.563
L. Fiala
{"title":"Resolving of failing financial institutions: from bail-out to bail-in","authors":"L. Fiala","doi":"10.18267/j.cfuc.563","DOIUrl":"https://doi.org/10.18267/j.cfuc.563","url":null,"abstract":"","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123580208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The effect of the international movement of the factor of production (capital and labor) on the balance of primary incomes 生产要素(资本和劳动力)的国际流动对初级收入平衡的影响
Český finanční a účetní časopis Pub Date : 2021-10-20 DOI: 10.18267/j.cfuc.561
O. Šíma
{"title":"The effect of the international movement of the factor of production (capital and labor) on the balance of primary incomes","authors":"O. Šíma","doi":"10.18267/j.cfuc.561","DOIUrl":"https://doi.org/10.18267/j.cfuc.561","url":null,"abstract":"","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114533819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax, financial and macroeconomic factors of corporate giving in the context of the Czech economy 捷克经济背景下企业捐赠的税收、金融和宏观经济因素
Český finanční a účetní časopis Pub Date : 2021-09-03 DOI: 10.18267/j.cfuc.554
M. Halada
{"title":"Tax, financial and macroeconomic factors of corporate giving in the context of the Czech economy","authors":"M. Halada","doi":"10.18267/j.cfuc.554","DOIUrl":"https://doi.org/10.18267/j.cfuc.554","url":null,"abstract":"Ochota firem poskytovat dary je ovlivněna řadou faktorů. Cilem tohoto výzkumu bylo urcit, do jake miry darcovstvi ovlivňuje daňova legislativa, financni výsledky a makroekonomicke faktory. Ke stanoveni těsnosti a významu vztahů mezi proměnnými byla použita korelacni analýza. Model byl založen na udajich Ministerstva financi CR za obdobi 2002-2019. Zjistil jsem, že změny daňove legislativy nemaji na darcovstvi přilis významný vliv, protože firmy darcovskou politiku řidi předevsim na zakladě dosaženeho výsledku hospodařeni. I když se vztah darcovstvi s naklady neprokazal jako signifikantni, nelze vyloucit, že firmy pohliži na darcovstvi předevsim jako na nakladovou položku podobnou reklamě nebo PR.","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123218216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Trust funds in the Czech Republic 捷克共和国的信托基金
Český finanční a účetní časopis Pub Date : 2021-02-05 DOI: 10.18267/j.cfuc.550
Michal Šindelář -Tereza Čudová
{"title":"Trust funds in the Czech Republic","authors":"Michal Šindelář -Tereza Čudová","doi":"10.18267/j.cfuc.550","DOIUrl":"https://doi.org/10.18267/j.cfuc.550","url":null,"abstract":"","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121983948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Valid commercial reasons for mergers 合并的正当商业理由
Český finanční a účetní časopis Pub Date : 2020-11-13 DOI: 10.18267/j.cfuc.545
J. Lukeš
{"title":"Valid commercial reasons for mergers","authors":"J. Lukeš","doi":"10.18267/j.cfuc.545","DOIUrl":"https://doi.org/10.18267/j.cfuc.545","url":null,"abstract":"","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129280262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Auditor's responsibility in relation to transfer pricing 审计师在转让定价方面的责任
Český finanční a účetní časopis Pub Date : 2019-10-01 DOI: 10.18267/J.CFUC.529
L. Müllerová, M. Sindelar
{"title":"Auditor's responsibility in relation to transfer pricing","authors":"L. Müllerová, M. Sindelar","doi":"10.18267/J.CFUC.529","DOIUrl":"https://doi.org/10.18267/J.CFUC.529","url":null,"abstract":"The article discusses the auditor's responsibility - first in general and subsequently in relation to transfer prices for related parties. The basis for the assessment of transfer prices from the auditor perspective is the view of accounting regulations and auditing standards. Based on the auditor's responsibility analysis, the article analyzes the judiciary's decision-making based on the relationship between the auditor's report and transfer prices. The research based on the case law of the Supreme Administrative Court refers to the auditors' failure in issuing auditor's reports on the financial statements. The result of the research shows that the auditor did not pay enough attention to the correct setting of transfer prices. The consequences are not only tax credits, but also incorrectly reported information on expenses (revenues) and profit or loss of the entities in their financial statements.","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123415274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Three decades of the Czech stock exchange market: missed potential 捷克证券交易所市场三十年的发展:错失了潜力
Český finanční a účetní časopis Pub Date : 2019-10-01 DOI: 10.18267/J.CFUC.531
P. Musílek
{"title":"Three decades of the Czech stock exchange market: missed potential","authors":"P. Musílek","doi":"10.18267/J.CFUC.531","DOIUrl":"https://doi.org/10.18267/J.CFUC.531","url":null,"abstract":"Diskusni přispěvek se zaměřuje na identifikaci hlavnich důvodů slabeho postaveni burzovniho trhu v ceskem ekonomickem systemu. V přispěvku je nejdřive rozebrana struktura burzovniho trhu a jeho postaveni. Dale je věnovana pozornost dopadu kuponove privatizace na fungovani ceskeho burzovniho trhu. V nasledujici casti přispěvku jsou diskutovany omezeni rozvoje burzovniho trhu v podminkach univerzalniho modelu bankovnictvi. V navazujici casti je identifikovan chybějici motor burzovniho trhu, což je podle naseho nazoru dostatecně kapitalizovaný penzijni piliř zaměřený na investovani do tuzemských akciových instrumentů. Pozornost je rovněž věnovana negativnimu vlivu nepřiměřene regulace v různých fazich vývoje investicniho prostředi. V zavěrecne casti přispěvku jsou pak rozebrany nejen dosud neuspěsne snahy o rozvoj burzovnictvi, ale jsou diskutovany i naměty pro zvýseni významu burzovniho trhu v ceske ekonomice.","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122034724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Interpretation of the National Accounting Board helps accountants and auditors 解释国家会计委员会帮助会计师和审计师
Český finanční a účetní časopis Pub Date : 2019-10-01 DOI: 10.18267/J.CFUC.528
K. Poláchová, L. Müllerová
{"title":"Interpretation of the National Accounting Board helps accountants and auditors","authors":"K. Poláchová, L. Müllerová","doi":"10.18267/J.CFUC.528","DOIUrl":"https://doi.org/10.18267/J.CFUC.528","url":null,"abstract":"Narodni ucetni rada (dale NUR) je zajmove sdruženi pravnických osob (Komory auditorů, Komory daňových poradců, Svazu ucetnich a Fakulty financi a ucetnictvi VSE v Praze). Kromě připominkovani novelizaci ucetnich předpisů se věnuje tvorbě interpretaci k ceským ucetnim předpisům v situacich, ktere tyto předpisy buď neřesi, nebo jejich výklad neni jednotný. Cilem vydavani interpretaci je, aby ucetni informace ve zveřejňovaných ucetnich zavěrkach poskytovaly věrný a poctivý obraz financni situace a hospodařeni ucetni jednotky tak, aby na jejich zakladě mohla osoba, ktera tyto informace využiva, cinit ekonomicka rozhodnuti. Tento clanek se zabýva vznikem NUR, jejim 20letým působenim v Ceske republice, vlivem na ceskou ucetni legislativu a v neposledni řadě take samotnou praci NUR v podobě Interpretaci. Clanek shrnuje nejvýznamnějsi zkoumani a prace týkajici se dopadu působeni NUR. Soucasti clanku je výzkum zaměřený na využivani interpretaci certifikovanými ucetnimi a auditory.","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114820284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信