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1
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Pravdivé a poctivé odpisy

100%
Miroslav M.
Littera Scripta
|
2009
|
vol. 1
27-34
EN
The valuation of assets and correct capture depreciations is activity having an impact on the amount of the reported assets and economic result process. The report deals with the issue of depreciation of the tangible fixed assets. Some of methods determination of the depreciation is presented. Attention has also been devoted to the new access to determination rates depreciation on the base of the mathematical model of the investment process.
2
Content available remote

Návrh nové vyhlášky o účetnictví ve veřejném sektoru

100%
Miroslav M.
Littera Scripta
|
2009
|
vol. 2
13-21
EN
This article describes the basic principles of state accounting. It observes the new balance-sheet, the profit and lost account. The article analyzes content the new accounts of the municipality, supply organizations and organization components of the state.
3
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Podrozvaha příspěvkových organizací, obcí a měst

100%
Miroslav M.
Littera Scripta
|
2010
|
vol. 1+2
124-134
EN
In his teaching activities and in practice I am met with the understanding of the importance and function of off-balance sheet. Off balance sheet has now become the selected entities (local governments, semi-budgetary organizations and government departments) all of which are an integral part of the balance of the entity and therefore it can not be seen as something useless and refused to be charged on the balance sheet accounts. This article serves to support this fact
4
Content available remote

Elektronický obchod - forma globalizace společnosti

51%
Marek V., Petr M., Miroslav M.
Littera Scripta
|
2009
|
vol. 1
87-93
EN
This work describes electronic business as an important instrument of globali zation of the world. Internet is a communication media that allows us communicate with people all over the world. Business is a medium that people use for filling their ne- eds. Thanks to it people tried to use internet for making business. They found out that internet brings them numerous advantages in comparison with classic stores. They can buy things sitting at home, gaining all accessible information, secretly and so on. People buy things that are made all over the world in relation to their needs. The range of goods they can get was thanks to internet multiplied. People all over the world use the same good, difference among regions of the world vanish. Culture of the nations is going to be similar. Ratio of globalization of the world is growing day by day.
5
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DPH u veřejnoprávních subjektů, zejména obcí 1. díl

51%
Miroslav M., Ludmila O., Marek V.
Littera Scripta
|
2008
|
vol. 2
25-39
CS
Změna zákona o účetnictví způsobila, že se některé obce a města stanou plátci daně z přidané hodnoty. Jejich postavení v této dani je však problematické, neboť jde o právnické osoby veřejnoprávní.
6
Content available remote

DPH u veřejnoprávních subjektů, zejména obcí 2. díl

51%
Miroslav M., Ludmila O., Marek V.
Littera Scripta
|
2009
|
vol. 1
13-26
EN
Revision of accouting law determinates that majority of villages and cities will became added value tax payer. Their position in this tax is problematical because of their statutory corporation legal form.
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