The purpose of this diploma thesis is to summarize a comprehensive picture of monetary development of former Czechoslovakia within period 1918-1938. The initial introduction concerns monetary and economic development by 1926. The following chapter analyses establishing of National Bank of Czechoslovakia as a significant event in the history of local monetary policy. In a detailed major section, the thesis explains the activities of central bank concluded during either in conjuncture or economic financial crisis. This study hopes to offer the overview of key historical events such as the establishment of gold parity standard in 1929 or double currency depreciation in the 1930's. With regards to final chapter, prewar development as well as the consequences of economic financial crisis are evaluated in terms of monetary policy.

The diploma thesis focuses on tangible fixed assets, not only from the perspective of Czech accounting and tax standards but also International financial reporting standards. Definition of tangible fixed assets is the first chapter of the thesis followed by definition of valuation and depreciation. The difference between accounting depreciation and tax depreciation creates deffered tax which makes it next notion specified in the thesis. The last part of the thesis is model case with calculation of accounting depreciation, tax depreciation and deffered tax using specific accounting methods.

The goal of this diploma thesis is, through three performance indicators: Stock Depreciation, Supplier Fill Rate and On Shelves Availability, to analyze stock management at Sephora Czech Republic, propose, implement and evaluate selected methods of improving strategy. Thematically, the thesis is divided into two parts. The first part includes theoretical background, basic concepts related to the stock and its management. The second chapter is a practical part, where the main focus is given to analysis of current state of inventory management, recommendations for improvement, their implementation and evaluation of the results.

The topic of this thesis is the principle of prudence. The chapters are devoted to the tools (impairment, provisions, depreciation, deferred tax). The thesis is focused on Czech legislation, but it also contains the basic view of International Financial Reporting Standards.

The aim of my thesis is through comparative analysis find the differences between the newly proposed CCCTB directive and corporate income tax systems of France, Germany and Great Britain. The work is mainly focused on the comparison method of depreciation, access to inventory, the amount of corporate tax and transfer of tax losses. Although each system has its tax certain specifics, one would assume that the authors of the proposed directive let themselves be inspired by the strong states of the European Union. However, the final chapter of my thesis shows, that the majority of monitored items was not affected by these states.

This thesis aims at describing and exploring the options for taxpayers, how to deal with receivables overdue, and also focuses on the extent of tax deductibility of these adjustments. In the first part, it deals with general concept of debt, debt settlement options and tools how to prevent expiration of their maturity. In the following section the thesis deals with the adjustments of profit to the tax base limited to modifications that are associated with receivables overdue. Another aim is to highlight the fact that unpaid debts bring, it is not only a financial loss of its failure to pay, but there is also the tax burden. This work is advice on how to get rid of this burden, even if only partially. The work not only describes the possibilities of tax optimization, but also alludes to more complicated areas that are still in dispute due to the existence of several possible ways to post. In the last chapter, the work is enriched with practical cases, when taxpayers did not follow the established rules. This is a cassation complaint related to claims, which were resolved by the Supreme Administrative Court in recent years.

The thesis deals with an analysis of property in the selected village. The thesis is divided into two parts -- the theoretical-methodological and the practical part. In the theoretical part, there are described particular terms concerning the budget management of municipalities, accounting reform and community property. In another, theoretical-methodological part, there is introduced an approach to the accounting of municipality property in connection with the reform of the state accounting. In the practical part, there is analyzed budget management of town, the property structure at the selected village, chosen procedure of depreciation and there is mentioned the relationship between depreciation and funding of new assets. In the thesis, there are described concrete examples of depreciation. Finally, there is evaluated the whole process and there are mentioned recommendations and objections.

Bakgrund: IASB publicerade 2014 ett klargörande rörande vilka avskrivningsmetoder som tillåts. Det träder i kraft först 2016, men publiceringen gav upphov till en förnyad diskussion rörande de avskrivningsmetoder som är tillåtna enligt IFRS. I Sverige anses linjär avskrivningsmetod vara den mest tillämpade, men kunskapen om faktisk tillämpning är bristfällig. Syfte: Syftet med studien var att undersöka vilka avskrivningsmetoder svenska börsnoterade företag använder för deras materiella och immateriella anläggningstillgångar. Vi ville se om det fanns en dominerande avskrivningsmetod. Samt undersöka hur bransch, revisionsbyrå eller storlek samverkar med valet av respektive metod. Vi undersöker därefter hur några av företagen resonerade vid valet av avskrivningsmetod, och vad som enligt dem påverkade valet. Metod: Studien har i huvudsak induktivt angreppssätt och eklektiskt fokus. 183 svenska börsnoterade företag årsredovisningar studerades och en enkät skickades ut till de 40 företag som inte upplyste om sin avskrivningsmetod. Fyra intervjuer genomfördes med redovisningsansvariga från företag med olika avskrivningsmetoder. Företagen kategoriserades beroende på de avskrivningsmetoder som användes och valdes därefter slumpmässigt ut för deltagande i intervjun. Slutsats: För såväl materiella som immateriella anläggningstillgångar dominerade linjär avskrivningsmetod. Endast 5,1 procent och 3,0 procent tillämpade en annan avskrivningsmetod för materiella respektive immateriella anläggningstillgångar. Enligt kompletterande enkät tillämpade samtliga företag som inte redovisade avskrivningsmetod i årsredovisningen linjär avskrivning. Av intervjuerna framgick att enkelheten var den drivande faktorn till att linjär avskrivningsmetod användes. Intervjupersonerna menade också att de degressiva och produktionsberoende avskrivningsmetoderna ansågs mer komplicerade än den linjära då fler faktorer än tid påverkar avskrivningen. / Background: In 2014 IASB published a clarification regarding the acceptable methods of depreciation and amortization. Despite the fact that these amendments will be in effect only in 2016, the publishing sparked a debate concerning the methods allowed according to IFRS. In Sweden the linear method is supposedly the most widely used, but data is limited regarding the actual usage of depreciation and amortization methods. Purpose: The purpose was to study which depreciation and amortization methods are applied by Swedish listed companies. We wanted to see if there is a dominant method and if industry, auditor or size affects the choice. The study also attempted to understand why companies choose a certain method of depreciation and amortization over others, and what factors that affected that choice. Methodology: The study has an mainly inductive approach and an eclectic focus. Annual reports from 183 Swedish listed companies as well as a questionnaire sent to 40 companies that chose not to disclose the method. Four interviews was conducted with the accounting officers from companies with different methods of depreciation and amortization. The companies were categorized according to the used method and thereafter randomly selected for participation. Conclusion: The linear method dominated both depreciation and amortization choices. Only 5.1 percent and 3.0 percent of the companies applied a different method for depreciation and amortization choices. 15 percent of the annual reports did not contain disclosures despite requirements. All of these unspecified choices turned out to be linear method according to the complimentary survey. In the interviews simplicity was stated as a driving force behind the choice. One of the respondents said that it was implicitly understood what method they used. The respondents also expressed that the diminishing balance method and the unit of production method are more complex than the linear method because of the increased number of factors affecting the depreciation and amortization.

This study evaluated a revised version of the Stress-Related Growth Scale (SRGS-R). The SRGS-R has two major differences from the Stress-Related Growth Scale (SRGS). It uses neutral wording of items instead of the original positively worded items, and it uses positive and negative scaling choices. This study included participants (N = 764) recruited through Amazon MTurk. There were three versions of the SRGS-R tested - the SRGS with neutral wording of items only (SRGS-R-N), the SRGS with positive and negative scaling only (SRGS-R-S), and the SRGS-R, with both changes. We randomly assigned participants to complete one of four PTG measures - the SRGS-R-N, SRGS-R-S, SRGS-R, or the Posttraumatic Growth Inventory (PTGI). The PTGI elicited the largest levels of reported PTG, while the SRGS-R elicited the smallest levels. The two modified versions displayed scores between the SRGS-R and the PTGI in the small and moderate growth groups. In the current study the SRGS-R was negatively related to PTSD symptoms, depression, anxiety (negative, but not statistically significant), global distress (negative, but not statistically significant), and avoidance-focused coping (negative, but not statistically significant), and positively related to positive well-being, quality of life, problem-focused coping, and emotion-focused coping. In comparison, the PTGI was unrelated to depression, anxiety, and global distress, and positively related to PTSD symptoms, positive well-being, quality of life, and all three coping styles. These findings provide further evidence that the SRGS-R is an improvement over the PTGI in measuring actual growth, while limiting illusory growth. We found the combination of these changes yields the greatest improvements in measurement. By improving the measurement of PTG, we can reduce the variation in reported PTG following traumatic events found throughout the literature. This will allow researchers and clinicians to better identify which factors contribute to growth following traumatic events, and aid them in designing treatments to encourage actual growth following traumas.

This work puts mind to technique creation and clearing adjustments. It describes current situation, which may originate in firm, and it explains their correct solution.