各種決策計量方法的發展會給會計帶來相當的衝擊，而其結果是會計透過科際整合， 將與其有關的計量方法納為其一部分。本論文的主要研究目的即在調查現今管理會計 教科書上常見的一些計量方法在實務業為企業財務（會計）主管使用的情況。 本文首先就決策計量方法之演進，觀念及其在管理決策上的助益，作一理論的探討。 而後再就問卷所收集之有關所選定決策計量方法被使用之現況，以及財務（會計）主 管的相關意見等資料加以分析。 問卷是用郵寄的方式為之，以中華徵信所統計之一九八八年我國前五百大民營製造業 ，及公營事業排名中的製造業之財務（會計）主管為對象，進行全面調查，資料分析 所使用之方法有ヾ描述性統計分析─平均數，百分比等，以及ゝ多變量變異數分析。 本研究最後再就分析所得之發現，提出結論以及建議。

查核證據之可信賴程度對查核程序之內部評估及證實測試階段皆頗重要。本論文研究 目的有二： （１）探討在內部控制覆核階段，口頭證據來源之專業性對審計人員作遵行測試判斷 有可影響。 （２）探討在證實測試階段，查核證據來源之專業性對審計人員判斷帳戶餘額有何影 響。 本研究分二部分，第一部分自變數為證據來源專業性，因變數為樣本大小，第二部分 之自變數為證據來源專業性，因變數為帳戶餘額。 本研究以發問卷方式進行，受試堵為事務所查核人員具一年以上工作經驗者。問卷內 操弄受查客戶內部稽核人員或職員之經驗、教育程度，將其專業能力分高低二種，並 以李克特（LIKERT）量表了解受試者態度，作為解釋依據。 本研究發出１５０份問卷，將以t 檢定法檢定高低二組對樣本大小之判斷是否有顯著 差異，及找出判斷帳戶餘額依據之比重是否差異顯著。

本研究擬先釐清投資型保險商品之本質及其運作方式，次就我國現行法規及制度探討相關之賦稅議題，並參酌其他國家（美國、英國、日本）對於投資型保險之課稅規定，藉以歸納未來修法時可行之方案。並以問卷調查，瞭解受訪者（包括專家學者、稅務人員及保險從業人員）對現行制度及未來改革方向之看法與意見，俾能於符合國際潮流並兼顧租稅基本原則之前提下，對我國投資型保險商品相關之課稅問題提出合宜具體之建議。 經問卷結果發現，受訪者對投資型保險之第一印象以「分離帳戶之獲利程度」最為普遍，各項租稅優惠項目亦影響受訪者對其之購買意願；現行制度下，濫用租稅優惠之現象亦普遍存在，並與租稅公平性有所違背；本研究建議現階段以投資型保險分離帳戶之資產為賦稅改革方向。設立門檻法則，作為投資型人壽保險之保單能否適用租稅優惠之標準。 / First, this study is clarifies the nature and functioning of investment-linked insurance, Secondly, discussing the controversy under present regulations. And the income tax norm of the United States, the U.K. and Japan will be introduced in this study in order to derive the solution plans. Finally, in order to let the conclusion be based on the international trends and the principles of tax and offer the concrete proposals of tax reform. The study uses questionnaires to collect the opinions from experts, tax collector and insurance personnel. The results show that the first impression of investment-linked insurance for examinees is “the gains in separate account” in generality, and their purchase intention depends on the tax benefits of insurance. However, the present regulations violate the equity principle, the phenomenon of abusing of tax benefits of insurance is still common. Therefore, the study suggests that the assets in separate account should be taxed. Setting“The Corridor Rule” as the standard to evaluate whether the investment-linked life insurance contract can apply to tax benefits or not.

La forte augmentation, depuis la fin des années 1980, des trafics transportés par les prestataires de transport (transport pour compte d'autrui) s'est traduite par une diminution de la part relative de ceux organisés par les chargeurs eux-mêmes (transport pour compte propre). Il reste cependant une part significative d'utilisateurs du transport pour compte propre. A la différence des travaux précédemment menés, cette thèse vise à étayer l'analyse de la dimension économique de l'évolution du transport pour compte propre en prenant en compte également les dimensions géographiques, sociales et juridiques. Pour appréhender les flux de transport, il s'avère nécessaire d'entreprendre une analyse des systèmes de production et de distribution et notamment les pratiques des acteurs afin de comprendre l'ensemble des mécanismes du choix modal. Cette thèse souligne l'importance de prendre en compte la dimension territoriale dans la prise de décision des entreprises.L'étude des caractéristiques de production et des organisations de transport a été permise par l'analyse quantitative des enquêtes chargeurs réalisées par l'INRETS en 1988 et 2004. La méthode qualitative a également été adoptée, en effet, des entretiens ont été réalisés auprès de responsables de transport chez les chargeurs afin de mieux saisir les conditions d'utilisation du transport pour compte propre. / The large increase, since the late 1980's, in freight carried by transport providers (for-hire transport) resulted in a decrease in the share of that handled by shippers themselves (own account transport). However, there remains a significant proportion of users of transport on own account. Unlike previous work, this thesis aims to support the analysis of the economic dimension of own account transport, taking into account also the geographical, social and legal dimensions. To understand transport flows, it is necessary to undertake an analysis of the production and distribution systems, in particular the practices of actors, to understand all the mechanisms of modal choice. This thesis underlines the importance of taking into account the territorial dimension in firms' decision-making. The study of production characteristics and of transportation systems was carried out by means of a quantitative analysis of Shippers' surveys conducted by INRETS in 1988 and 2004. A qualitative approach was also adopted: interviews were conducted with transport managers of shippers to better understand the conditions for use of own-account transport.

中國大陸於1997年向全國推廣個人帳戶制和社會統籌制相結合的養老保險制度。該個人帳戶制度缺乏互濟性，運行效果不彰，又復有空帳運轉、基金挪用等問題。本文利用文獻分析法，欲探究中國大陸養老保險個人帳戶法制之形成過程。養老保險個人帳戶制的改革是國有企業改革、市場經濟體制改革、世界銀行、新自由主義思潮和媒體宣傳、學界背書等因素共同作用的結果。累積式個人帳戶制度一定程度達到了減輕國有企業責任和國家財政負擔、處理通貨膨脹和累積資本的目的，卻缺乏共濟性，無法因應通貨膨脹風險，暴露國民於老年經濟風險之中。未來中國大陸養老保險之改革應回復保障老年經濟安全之主要目標，將個人帳戶制從基本養老保險層次分離，健全社會保險法制，方符合社會保險之理念，保障公民社會安全權。 / It’s in 1997 that mainland of China decides to promote the pension insurance system which has been combined between the individual retirement account and PAYG nationwide. There are some problems existing in such an IRA system such as the lacks of the mutuality, the unsatisfying operation effect, and the operation of the empty account as well as fund misappropriation. With the adoption of the literature analysis method, this paper aims to explore the formation process of mainland China IRA legal system of pension insurance. The reform of IRA system of pension insurance serves as the result of the joint action of numerous factors such as state-owned enterprise reform, market economy system reform, World Bank and neo-liberalism and media propaganda as well as academic endorsement. To some extent, the cumulative IRA has reached the goal of alleviating the responsibility of state-owned enterprises and the financial burden of the State, as well as dealing with inflation and accumulating capital. However, its lacks of the mutuality and inability to deal with the inflation risk will expose the citizens to the risk of the old economy. Therefore, in the future, the reform of pension insurance in mainland China should insist the main goal of guaranteeing the old-age economic security so as to not only separate IRA from basic pension insurance, but also perfect the social insurance legal system, and in such way it will conform to the concept of social insurance and guarantee the citizen's right to social security.

- THE CURRENT ACCOUNT CONTRACT CONSIDERING GERMAN LEGISLATION In my diploma thesys I have focused on legal regulation of current account contract not only in czech law but also in german law. Is not comparison in strict sence, but just a considiration of in my opinion more exact and explicit legislation of legal institute. In introduction part I have pointed out the term of current account, its purpose and fuction. The main part is focused on applicable legislation of current account contract, its characteristic and to statutes concerning above mentioned questions (for example Act on banks, Act on payment system act). I also mention issuies of contracting parties position, management of banc account , fee for account maintenance, interest on the balance of funds on accounts, termination of contract, account owners death, payments and related deadlines for execution of payment transactions or unilateral changes to terms and conditions. I also consider to be relevant that the czech legislator introduced dual regulation of current account contract in connection with the implementation of european directive. Czech legislator distinguish between current account contract that is not a payment service contract and current account contract that is payment service contract. In my opinion this duality causes...

Resume in English Name of the thesis: "FATCA" and its projection into the Czech legal system Foreign Account Tax Compliance Act (alias FATCA), the law of the United States, is currently being much discussed topic not even in the Czech Republic, but within the European Union and also globally, as many developed countries are forced to implement its ideas due to their fear of possible sanctions from the USA. The purpose of this act is more efficient fight against the tax evasion of American taxpayers. Along with the adoption of this law the expert community has started to deal with possible issues related to its obeying by foreign entities. Czech Republic has decided to respond to this situation by concluding an intergovernmental agreement with the US government and by adoption of implementing statute to this agreement to avoid any conflicts. This diploma thesis tries to describe the actual status of the fight against tax evasion in the Czech Republic and the United States of America, but also at the international level, as well as to point out the most important definitions of FATCA and to analyze the associated issues. Next goal is the evaluation of the implementation process, which has recently happened in the Czech Republic, and the assessment of future options for cooperation in the tax evasion. The...

THE ABSTRACT In the new global economy majority of the developed countries use imposition of sanctions in the case of some offences. I have applied the synthetic control methods on this particular case of political pressure to quantify the real costs of anti-Russian sanctions to the economy. Based on the results of this study it was identified, that real GDP growth rate of Russia was continuously reducing by about -1,19% per quarter on average. Reaching the highest value of sanction's effect of -2,8% in real GDP growth rate at the end of 2015. It was also revealed that sanctions had positive effect on current account balance of Russia, that indicator was increasing during the whole studied after sanction's period by about 3,15% per quarter on average. This thesis is presented as a research of interconnection the imposition of 2014 sanctions against Russia and indicators of economic development (GDP, inflation) using synthetic control methods. It was revealed that former economic and social mechanisms aren't capable to provide further development of economy of Russia, its self-sufficiency and safety. JEL Classification F12, F21, F23, H25, H71, H87 Keywords sanctions, synthetic control method, Russia, GDP growth rate, current account balance Author's e-mail 51375259@fsv.cuni.cz Supervisor's e-mail...

This diploma thesis aims to describe Czech health care system participants` motivations and impact and meaningfulness of setting up regulatory payments on supply of health care. It also attempts to suggest other meanings to rising effectiveness of whole system. This work is based on theoretical concepts of various health care systems and endeavours to expose their positive and also negative features. The theory of health care markets comes out from works of Stiglitz (1997) and Arrow (1963). They focused rather on US, but this thesis aims to use this knowledge also in conditions of Czech Republic. Thesis sum up expenditures on health care during the time in Czech Republic, compare with expenditures abroad and estimate their trend in future. The central point of this paper is the analysis of the introduction of regulatory payments and its influence on concrete types of health services and on the consumption of drugs. It includes also a short survey.

The aim of this thesis is to assess the financial situation of Camp Bitov Company in the yers from 2005 to 2009, by analyzing the extensive indicators and financial ratios. The theoretical and methodological part explains the individual concepts of financial analysis, describe what sources of information are necessary for it and what are the methods, the two ofthern are applied in the practical part. The introduction to the practical part describes the company, its history, present economic data, as well as the SWOT analysis and Porter's five forces model. Furthermore, there is a financial analysis for the period from 2005 to 2009. When analyzing extensive indicators horizontal analysis of balance sheet is made, income statement, balance sheet, then the vertical analysis. The analysis examines the viability of financial ratios, liquidity, debt levels and the activites of the company.