This master's thesis analyzes and designs implementation of the system for handheld devices like Motorola MC1000. These devices will be used for retrieving information from remote workplace. Data is transformed through SQL database and XML interface by using other parts of the system into economical software, where invoices are created, items are accounted or other operations could be done. This economical software provides some tables like products, warehouses and other information needed for the operation. Best use of the system is in warehouses of companies where products are identified by barcodes, which can be read by handheld device. One can create various documents using this system like conveyances, issue cards, receive cards etc. The next level, which is economical software, is responsible for processing of documents. The whole system is made-to-measure for software Pohoda from Stormware s.r.o. Nevertheless it can be used with another economical, accounting or similar software without any problem.

Процесс реформирования системы бухгалтерского учета в Китае и России относительно сложен. В процессе реформы бухгалтерского учета в обеих странах исходная система учета не может удовлетворять требованиям экономического развития в связи с изменением национальной системы управления экономикой. Так как Россия и Китай активно участвуют в мировой торговле, то они должны применять единый с другими странами язык финансовой отчетности. В деле гармонизации национальных учетных стандартов развитие МФСО является одним из наиболее важных процессов. Мировые стандарты уже внедряются в российские и китайские компании, но не в должной степени. Исходя из этого, актуальность вопроса о существующих проблемах представлении финансовой отчетности в соответствии с МСФО остается постоянной. / The accounting reform process in China and Russia is relatively complex. In the process of accounting reform in both countries, the original accounting system cannot meet the requirements of economic development due to changes in the national economic management system. Since Russia and China are actively involved in world trade, they must use the same language of financial reporting with other countries. In the matter of harmonizing national accounting standards, the development of IFRS is one of the most important processes. World standards are already being implemented in Russian and Chinese companies, but not to the required extent. Based on this, the relevance of the issue of existing problems in the presentation of financial statements in accordance by IFRS remains constant.

This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An practical example illustrating given procedures is a part of the closing section.

本文主要在探討在資訊不對稱、管理會計系統及獎酬制度三變數對工作滿足的影響，以期透過本研究的進行提供目前管理會計研究中有關最適激勵契約之代理理論是否有效的測試，並使管理當局採行最適之管理會計系統及獎酬制度以提高員工之工作滿足。 　　本研究採用發放問卷的方式，樣本來源主要為政大公共行政及企業管理教育中心之學員。利用１１２份有效問卷分析獲致以下結果：(１)、資訊不對稱對工作滿足並無顯著影響。(２)、管理會計系統所提供績效資訊的完整程度與工作滿足間具有正向關係。(３)、三變數兩兩與工作滿足間的交互作用，除資訊不對稱與管理會計系統兩變數對工作滿足具有顯著正向交互作用外，其餘之交互作用影響方向皆未定。(４)在資訊不對稱程度不同的情況下，完整之管理會計系統配合行為基礎獎酬制度究竟對工作滿足的影響方向為何？則未獲致具體結論。 　　三變數與工作滿足的交互作用未獲致與國外文獻(Gul & Chia(1994))相同之結論，其原因可能為國內特殊環境所致，應可再就此一主題做更進一步的探討。

<p>Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem.</p><p>Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet.</p><p>Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase. Svaren kopplas till projektteorier som handlar om projektuppföljning och projektekonomi samt förändringsprocesser som beskriver införandet av nya IT- verktyg i organisationen.</p><p>Undersökningen visar att en stor del av medarbetarna är missnöjda med projektredovisningssystemet TimeEase samtidigt som de anser att det kan vara ett bra verktyg om det användes på rätt sätt. Det innebär att TimeEase måste utvecklas för att det ska fylla dess syfte.</p> / <p>At present, more companies are run by projects, and therefore it is very important for them to have an operational accounting system.</p><p>This essay examines the accounting system, TimeEase, at SABO AB. The emphasize is on the evaluation of the accounting system. An evaluation based on employees opinions and thoughts on TimeEase. This describes employee attitude towards TimeEase and explains it with various theories reason behind it.</p><p>This essay is based on interviews and an questionnaire which were handed out to the employees who voluntarily answered questions concerning TimeEase. The answers from the questionnaire we received were related to the theories which explains project follow-up, project finances and changing process which describes introduction of new information technology system.</p><p>This examination reveals that the majority of the employees are dissatisfied with TimeEase, but also that is a good system if used properly. This implies that TimeEase has to develop to fulfill its purpose.</p>

Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem. Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet. Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase. Svaren kopplas till projektteorier som handlar om projektuppföljning och projektekonomi samt förändringsprocesser som beskriver införandet av nya IT- verktyg i organisationen. Undersökningen visar att en stor del av medarbetarna är missnöjda med projektredovisningssystemet TimeEase samtidigt som de anser att det kan vara ett bra verktyg om det användes på rätt sätt. Det innebär att TimeEase måste utvecklas för att det ska fylla dess syfte. / At present, more companies are run by projects, and therefore it is very important for them to have an operational accounting system. This essay examines the accounting system, TimeEase, at SABO AB. The emphasize is on the evaluation of the accounting system. An evaluation based on employees opinions and thoughts on TimeEase. This describes employee attitude towards TimeEase and explains it with various theories reason behind it. This essay is based on interviews and an questionnaire which were handed out to the employees who voluntarily answered questions concerning TimeEase. The answers from the questionnaire we received were related to the theories which explains project follow-up, project finances and changing process which describes introduction of new information technology system. This examination reveals that the majority of the employees are dissatisfied with TimeEase, but also that is a good system if used properly. This implies that TimeEase has to develop to fulfill its purpose.

The main aim of the thesis was the analysis of the tax and accounting system of a land and administrative unit in the Vysočina region. The work focuses on the determination and understanding of basic terms related to the main aim, and furthermore, on the careful observation of the tax and accounting system of the Křelovice municipality. The selected accounting unit was observed in the framework of three years (2010 ? 2012).

The base of the project was to find a suitable system for determining the current output prices not only for business meetings and decision-making, as well as evaluating the various factors that may affect the pricing of both material and temporal aspects. The project was developed in the company Maso Planá, a.s.. For the successful fulfillment of the task was not only necessary to change the entire system of calculation the prices of products, but also the related production planning, manufacturing products, including standards addressing the impact of the accounting firm. The many problems has been solved during the project, such as bonuses from suppliers and their effect on pricing, change the procedure for entering into new product range and supply of company. Implementation of the project to ensure a comprehensive system for determining the operational performance calculations, and valuation of on-line transmission of necessary information to accounting. The biggest benefit of this change was added for the Sales Department. At any time the company is available to calculate a product that reflects the precise costs and thus can provide the best possible price for customers.

This master’s thesis “Optimization of accounting Processes in the Company” is focusing on improving main processes in the company. This thesis is divided into theoretical part which contains theoretical terms connected with the optimization of processes in the company, into analytical part which describes current situation in the company and problems analyzing and into design part which contains concept of solutions of the main processes improvement. These amendments should lead to increased effectiveness of main processes.

Bakgrund:  Denna studie tar sin utgångspunkt i två kontextuella förutsättningar som i akademisk litteratur sägs påverka möjligheterna för hur redovisningsekonomers och controllers roller i företag utformas och förändras. Den första förutsättningen grundas i utvecklingen av informationssystem, däribland integrerade redovisningssystem, vilket i grunden förändrat sätten information kan framställas, användas och omsättas i företag. Den andra förutsättningen tar sin utgångspunkt i en pågående akademisk debatt om förhållandet mellan extern- och internredovisning. Flera forskare har uppmärksammat att dessa forskningsområden särskiljs i akademisk litteratur, medan extern- och internredovisning i praktiken, enligt vissa forskare, närmat sig varandra. Vad detta, sammantaget med utvecklingen av informationssystem, ger för möjligheter att utforma redovisningsekonomers och controllers yrkesroller har i tidigare studier lyfts fram som ett intressant forskningsområde. Syfte:  Syftet med denna studie är att öka förståelsen för hur redovisningsekonomers och controllers yrkesroller utvecklas och utformas i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Metod:  I studien tillämpas en kvalitativ metod där det empiriska materialet består av intervjuer inom en ekonomifunktion. Studien har genomförts som en fallstudie med longitudinella inslag. Slutsats och diskussion:  Studiens resultat visar tecken på en hybridisering av redovisningsekonomens och controllerns yrkesroller i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Dessa kontextuella förutsättningarna kan sägas ha möjliggjort denna hybridisering, men kan dock inte sägas vara de definitiva orsakerna till denna. / Background:  This thesis is based on two contextual conditions that in academic literature are said to affect the possibilities of how financial and management accountants’ roles can be designed and changed. The first condition is based in the development of information systems, including integrated accounting systems, which are said to have fundamentally changed the ways information is produced, used, and treated within organizations. The second condition is based on an ongoing academic debate regarding the relation between financial and management accounting. Several researchers have noted that these research areas have diverted in academic literature, while the relationship in practice, as suggested by some researchers, is the opposite. The opportunities in this context to design and change management and financial accountants’ roles have, in previous studies, been presented as an interesting research area. Purpose:  The purpose of this thesis is to gain a better understanding of how financial and management accountants’ roles evolve and are designed provided the use of an integrated accounting system and harmonization of financial and management accounting. Research method:  The study is based on a qualitative approach where the empirical data consists of interviews with employees within an accounting department. The study has been conducted as a single case study with longitudinal aspects. Conclusion:  Results from this study indicate signs of a hybridization of financial and management accountants’ roles provided the use of an integrated accounting system and harmonization of financial and management accounting. These conditions could possibly facilitate this hybridization, but cannot be said to be the definitive cause of it.