In this study, I analyse current studies to discover the common Double-Entry Diary points which result in reading literacy development and find the essential data which support this theory and describe the state of reading among Czech children from eight to fifteen years of age. Although reading literacy is a well-recognized feature of academic writing, little research has been undertaken as to its models. Because the purpose of reading is using the texts as efficiently as possible, teachers should use methods which allow a variety of active strategies. What we need is a sustained coordinated effort. In my study I focus on fourth-grade primary schools learners who have mastered the technique of reading and are ready to improve their understanding of the text and get an idea of what is hidden beyond the text. Its goal is to familiarize the reader with the reasons for effective education using the Double-Entry Diary method, which originated in the Reading and Writing for Critical Thinking International Consortium. This paper focuses on the issue of theoretical analysis of previous research and literature. It presents specific educational practices and deals with the consequences that lead to practical usage of this method. The research analysis indicates much strength in this teaching method. This...

The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...

Made available in DSpace on 2016-04-25T18:39:47Z (GMT). No. of bitstreams: 1 Armando Cesar Oka.pdf: 906064 bytes, checksum: be230dec20e823ef7d6c3f6d173ade7b (MD5) Previous issue date: 2012-06-11 / This study, entitled Cash Flow Management by the Double Entry Bookkeeping System and Accrual Basis Accounting and conducted by Armando César Oka, aims at filling the existing gap on Cash Flow exposing the issue of its construction by applying the Double Entry Bookkeeping System and Accrual Basis Accounting under the hypothesis of a single electronic database for building Cash Flow, Balance Sheet and Income Statement for the year. It shows the accountants the Cash Flow as an object of study due to the importance given to this instrument by public and private entities as well as rescuing liquidity of the leading for profit accounting. Carrying on the academic work and the exploratory researches conducted by the researcher of this study, it exposes the reason for the application of the Double Entry Bookkeeping System and Accrual Basis Accounting to the Cash Flow and for its experiment in a legal entity, getting result by using the Cash Flow Statement. The experiment led the researcher to look for clarification, in the existing literature, regarding the results obtained in the Cash Flow Statement. It also led him to make a structural comparison to the Balance Sheet and Income Statement for the year due to the application of the Double Entry Bookkeeping System and Accrual Basis Accounting in the last two instruments. The conclusion of this study is that it is possible to apply the Double Entry Bookkeeping System and Accrual Basis Accounting in Cash Flow by getting an evidence with liquidity characteristics / Este estudo, efetuado por Armando César Oka, intitulado Fluxo de Caixa Gerencial pelo Método das Partidas Dobradas e Regime de Competência , tem como objetivo a pretensão de preencher a lacuna existente sobre o Fluxo de Caixa, expondo a questão de sua construção mediante a aplicação do Método das Partidas Dobradas e Regime de Competência, sob a hipótese de utilização de um só banco de dados eletrônico para a construção do Fluxo de Caixa, do Balanço Patrimonial e da Demonstração de Resultado do Exercício (DRE). Vem mostrar aos contadores o Fluxo de Caixa como objeto de estudo em virtude da importância dada para este instrumental pelas entidades públicas e privadas, resgatando a liquidez da preponderante contabilidade voltada ao lucro. Em continuidade ao trabalho de formação acadêmica e pesquisas exploratórias efetuadas por este pesquisador, expõe a razão da aplicação do Método das Partidas Dobradas e Regime de Competência ao Fluxo de Caixa e de seu experimento em uma entidade jurídica, obtendo o resultado mediante a Demonstração de Fluxo de Caixa. O experimento levou este pesquisador a buscar na literatura existente esclarecimentos dos resultados obtidos na Demonstração de Fluxo de Caixa e uma comparação estrutural ao Balanço Patrimonial e Demonstração do Resultado do Exercício em virtude da aplicação, nestes dois últimos instrumentais, do Método das Partidas Dobradas e Regime de Competência. A conclusão alcançada é que é possível aplicar o Método das Partidas Dobradas e Regime de Competência no Fluxo de Caixa, obtendo-se uma evidenciação com características voltadas à liquidez

Made available in DSpace on 2016-04-28T14:16:27Z (GMT). No. of bitstreams: 1 HCS - Orlando Corregio.pdf: 681532 bytes, checksum: b6664251cd560b9e19aa10b1562cec29 (MD5) Previous issue date: 2006-10-19 / This research shows the importance and the great contribution of Luca Pacioli to Accounting area, referring to double-entry that, as we know, makes merchant operations easiest to be controlled. In the first chapter, we present a brief historic throughout main aspects of Accounting History, that, on certain way, have relations to our work development. In the second chapter, both part A and B, we analyze part of Luca Pacioli main work and demonstrate, effectively, by our analyzes, Frei contributions which will be thefundamental parameters to Accounting until today. / Esta pesquisa demonstra a importância e a grande contribuição de Luca Pacioli para a área contábil, no que se refere às partidas dobradas, que, conforme se sabe, tornaram as operações mercantis mais fáceis de serem controladas. No primeiro capítulo faremos um breve histórico ao longo da história dos principais aspectos da Contabilidade, que de certa forma, possuem relações com o desenvolvimento de nosso trabalho. No segundo capítulo, tanto na parte A como na parte B, analisamos parte da principal obra de Luca Pacioli e demonstramos, efetivamente, por intermédio de nossas análises, as contribuições do Frei que têm sido parâmetros fundamentais para a Contabilidade até os dias de hoje.

Ūkininko ūkyje yra vykdomos organizacijų valdymo funkcijos: ūkininkai turi vesti savo ūkio apskaitą, pasamdę darbininkus jiems vadovauja, gamina prekes bei kuria paslaugas, formuoja savo įvaizdį apie savo veiklą. Tačiau konkrečiai vertinant ūkininko ūkio valdymą, susiduriama su ūkininko ūkio kaip verslo organizacijos valdymo funkcijų analizavimo mokslinėje literatūroje stoka, o taip pat ir ūkininko ūkio sampratos neapibrėžtumu. Todėl buvo atliktas ūkininkų nuomonės tyrimas, siekiant išsiaiškinti kokias veiklas, būdingas verslo organizacijoms, vykdo ūkininkai, ko pasakoje, pateiktas ūkininko ūkio kaip verslo organizacijos valdymo tobulinimo projektas, pasiūlymai, kurie leidžia išsamiau įvertinti ūkyje vykdomas valdymo funkcijas. / There are used many organization management functions in farmer’s farm: farmer’s have to do accounting, hire workers and supervise them, make goods and create services, build image of their work. However evaluating farmer’s farm management more precisely, we have to face with lack of farmer’s farm as business organization management functions analysis in scientific literature. Also with uncertainty of farmer’s farm conception. Therefore, there was made analysis of farmer’s opinion, in order to find out what activities similar to business organizations farmers do. That allowed to make organizations management improvement project in farmer’s farm as business organization and to give suggestions for evaluating management functions in farm more detailed.

This diploma thesis deals with axial thrust existence in a double suction pump rotor. Axial thrust appears especially in low flow rates modes. The aim of this work is finding information about this issue and deriving mathematical model of calculation which will be subsequently applied on experimental data received from double suction pump measurement in laboratory. It is important to examine the whole dynamics of axial thrust development and find its cause of formation in measured double suction pump.