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231	Harmonizace účetních výkazů v rámci Evropské unie / Harmonization of financial statement within the European Union NOVÁČKOVÁ, Lucie January 2012 (has links) The aim of this thesis is to comparasion the defferences in the reporting of financial inforamtion by the Czech accounting legislation and IFRS. In the theoretical part, the author deals with the main differences in these two accounting systems. In the second part, practical part, the author deals with compare the financial statements of business. In the last part assess I the main differences.
232	"L'IRREALTA' QUOTIDIANA" DI OTTIERO OTTIERI. INDAGINE FILOLOGICA, STRUTTURALE E CRITICA DELLE CARTE AUTOGRAFE VARAPNICKAITE SARTORI, DOVILE 29 May 2018 (has links) «L’irrealtà quotidiana» di Ottiero Ottieri è un saggio-diario costruito attraverso memorie personali e riflessioni intellettuali che tratta il tema del sentimento d’irrealtà dal punto di vista sociale, letterario, psicoanalitico, scientifico. L’opera è stata molto rielaborata prima di approdare alla stampa, le carte autografe registrano cinque stesure complete e più di dieci stesure parziali. Attraverso le diverse stesure emergono importanti mutamenti strutturali e contenutistici. Le modalità della revisione non sono univoche: le non poche cadute sono compensate da numerose aggiunte, che vanno nell’ordine di un chiarimento più analitico e sottile del complesso processo di formazione propria e generazionale. La tesi è dedica all’analisi archivistica, filologica, strutturale e critica delle carte autografe dell’«Irrealtà quotidiana»: è stata formulata ipotesi sull’ordine cronologico delle numerose stesure autografe, si è cercato di stabilire gli anni di elaborazione, è stata commentata la dinamica dei titoli scelti, la genesi e l’elaborazione della struttura, gli appunti autografi. Inoltre si è analizzata in varie fasi di elaborazione una finzione d’autore di notevole interesse presente all’intero dell’opera, «Una autobiografia culturale» di Vittorio Lucioli, che è un alter ego di Ottieri. / «L’Irrealtà Quotidiana» («Daily Unreality»), written by Ottiero Ottieri, is an essay-diary that collects personal memoirs and intellectual reflections on the feeling of unreality from a social, literary, psychoanalytic and scientific perspective. The text has been reworked multiple times before its final publishing; the author’s autograph manuscripts have been rewritten completely five times and partially more than ten times. Relevant amendments in its structure and contents have been made through the various editing processes. The editing mode has not been univocal: the final text has been subject to some subtractions and many additions aiming to provide a more analytical and lighter explanation of the complex process of the author’s self-development and generational development. The thesis is focused on the archivist, philological, structural and critical analysis of the author’s autograph manuscripts related to «L’Irrealtà Quotidiana». I have developed a theory regarding the chronological order of the author’s manuscripts in an attempt to date the text. I have provided some comments to better understand the dynamics of the title-selection process for each manuscript. Furthermore, I have analysed the origin and processing of the autograph notes. Finally, I have looked at an author-fiction of notable interest included in the essay titled: «Un’autobiografia culturale» («A cultural autobiography») of Vittorio Lucioli. The latter is Ottiero Ottieri’s alter ego.
233	Stanovení zóny havarijního plánování dle zákona č. 59/2006 Sb., o prevenci závažných havárií pro objekt ČEPRO, a.s. {--} sklad Včelná. / The sector determination of emergency plan for ČEPRO, Corp. - store Včelná, by act No. 59/2006 Sb., about the prevention of hard accidents. PAULŮ, Zuzana January 2010 (has links) ABSTRACT For my diploma thesis I have chosen a topic focusing on the setting of the zone of emergency planning in accordance with Act No. 59/2006 on prevention of major accidents, for the facility of ČEPRO Inc., the storage area of Včelná. The topic has been chosen for several reasons {--} I consider it interesting, and I am convinced that it is absolutely essential to create a zone of emergency planning for the above mentioned complex. A major accident is defined under Act 59/2006 of Collection, on prevention of major accidents, as an extraordinary, partly or completely unmanageable, terminable and spatially limited event, for example a major leakage, fire or explosion, which has already appeared or whose occurrence is imminent in connection with using the venue or facility in which a dangerous substance is produced, processed, prepared or stored, and which leads to a major jeopardy or to a major impact upon life and health of people, livestock and environment or financial damage. The first part of the diploma thesis presents the legislation concerning the setting the zone of emergency planning. Furthermore, the legislation concerning the issue in selected countries of the European Union is mentioned. The description of the storage facility belonging to the company ČEPRO Inc. in Včelná in the town of České Budějovice follows. The second part of the thesis focuses on the setting of the zone of emergency planning for the ČEPRO company in Včelná, and the evaluation of the questionnaires submitted to residents living in the surroundings of this storage facility. The discussion of the issues given above is presented in the third part of the diploma thesis. The following hypotheses were set and analysed {--} whether the emergency plan for the ČEPRO Inc. in Včelná is sufficiently elaborated and whether the residents living in the surroundings of ČEPRO have become sufficiently familiar with a potential danger.
234	Účetní závěrka akciových společností / Presentation of the Financial Statements in shareholders corporations Mandryková, Lucie January 2009 (has links) The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
235	Účetní závěrka z pohledu české legislativy a IFRS / Financial Statements from perspective of the Czech Accounting and IFRS Schäfrová, Andrea January 2009 (has links) This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.
236	Účetní závěrka v souladu s IFRS / Financial Statement According to the IFRS Andršová, Eva January 2010 (has links) The main goal of this diploma work is description of basic principles of International accounting Financial Reporting Standards. There are described the main differences between legilature of Czech republic and these standards. Practice part of the work demonstrates crucial diferences in lease.
237	The Development of Luciano Berio's Sequenza IX and Its Implications for Performance Practice Heaney, Joshua 11 August 2023 (has links) No description available. Music Luciano Berio Sequenza IX Sequenza IXb Chemins "ex" V Saxophone Alto Saxophone Solo Saxophone Unaccompanied Clarinet Electronics Chronology Development Origins Genesis Performance History Performance Iwan Roth John Harle Claude Delangle Authenticity Manuscript Errata Discrepancies Program Notes Dedication Attribution
238	Poetry Matters Gillilan, Emily Ellen 29 June 2010 (has links) No description available. American Literature Art Education English literature Fine Arts Higher Education Language Arts Literacy Literature Secondary Education poetry Dana Gioia Can Poetry Matter difficulty in poetry innovation creative writing poetry's readership Gertrude Stein language poetry Charles Bernstein university subculture Patriarchal Poetry Further Color Notes Helen Vendler canon
239	從美國次級房貸談台灣金融業可能遭受之影響及省思 / How Could We Succeed In The Aftermath of U.S.Subprime Crises 徐雪蓉, Hsu, Hsueh Jung Unknown Date (has links) 美國次級房貸在1990年代中期曾經十分興盛，不過之後因LTCM危機，加上Fed採取連續升息政策，許多次級房貸放款的業者面臨資金流動性問題，以及次級房貸利潤不夠高，迫使許多業者退出這個市場，1998年亞洲金融風暴,美國雖未受波及,然自2000年開始因網路科技泡沫影响及2001年911恐怖攻擊,經濟衰退連續降息後，次級房貸在美國持續降息期間再度大幅成長，原因包括當時美國房價上升速度快、不動產市場流動性充裕，投資人增加對收益率較高產品的需求，導致更多次級房貸需求。國際資金游動頻繁，衍生性產品及不動產證券化盛行，信用卡債、擔保債權憑證(CDO)、資產抵押證券被分割、包裝成證券或基金產品賣出，次級房貸風暴發生，間接亦影響到全球投資在上列產品之銀行、避險基金、機構法人、退休金等等…導致全球股票市場大跌，引發整個金融信用環境惡化，可能引發不良金融連鎖反應，從而導致更大的經濟金融危機。美林證券、花旗銀行、歐美各大銀行相繼宣布資產減損,台灣國內銀行、保險公司亦陸續出現認列資產減損金額,只要一有次級房貸不利之消息出現,全球股市應聲而倒,截至目前問題所在雖略知一二,然國外金融業界因資訊較透明,其影響已漸公佈及擴大中,國內金融業則仍多採取保守態度,但亦逐漸依規定認列財產損失,然而問題是否已近尾聲,風險是否完全受控制則說法不一。次級房貸問題的主要原因是相關金融商品證券化,層層包裝成各種衍生性產品,於次級房貸風暴發生後,信用風險連鎖反應造成相關產品無流動性,被隱藏的風險暴露後原有的信評機制幾乎全部失效,層層包裝的風險因事先未被定價,風暴後更無法估算其所會波及之影響,Mark to Market及34號公報迫使全球企業對次級房貸投資相關產品之損失提列資產減損,更加重各項產品流動性之停滯,信用危機造成信心危機，層層結構性產品及再轉投資,造成信用無虞的公司也遭魚池之殃,次級房貸衍生之金融商品,因主要購買者多為金融業或保險業或再包裝後出售予投資客,其後繼影響更是難以估計。本論文內容除探討美國次級房貸定義、對美國國內及全球之影響、美國政府及各國政府的因應政策、截至目前影響及預計可能還會再出現影響,及因次級房貸之崩潰及衍生之金融產品之跌價所影響的層面與近年來國內外銀行爭相推展個人金融事業及財富管理事業的成立,是否有相當之關係,信用評等、風險控管、及定價在此風暴是否扮演重要角色,但卻又明顯失控?為避免類似情況再發生,應如何因應與防範?進而以提出個人對此事件探討之結論及省思後之建議。次級房貸不動產證券化衍生性商品擔保債權憑證財富管理事業個人金融事業結構債流動性風險避險基金信評機構財務工程風險預告結構式投資工具美國長期資本管理公司美國個人信用評分公司抵押債券憑證市值認列法信用修補認識您的客戶 Subrpime Mortgage Real Estate Securitization Commodity Derivatives CDOs:Collateralized Debt Obligations Wealth Management Business Personal Finance Business Structured Notes Liquidity Risk Hedge Funds Credit Agencies Financial Engineering Risk Of Giving Notes SIVs:Structured Investment Vehicles LTCM:Long Term Capital Management FICO:Fair Lsaac Corporation CMOs:Collateralized Mortgage Obligations Mark To Market Credit Repair KYC:Know Your Customer
240	考慮信用風險下新金融商品之評價分析許家瑜, Hsu Chia Yu Unknown Date (has links) 本文之信用風險模型屬於簡約模型(Reduced Form Model)之範疇，以COX過程解釋違約過程，解釋為何企業會發生連帶倒閉的現象。在考慮信用風險後，各期所產生之現金流量變得具不確定性，因此在計算現金流量之現值時，折現因子就必須考慮信用風險溢酬，本文選用信用風險模型中的一大分支-約簡模型，將信用風險量化(包含系統風險及非系統風險)，進而估計出信用價差期間結構；就如同無風險利率期間結構對固定收益商品之重要性，在估計出公司之信用價差期間結構後，即可針對該公司發行之各種商品進行評價分析。本文並以花旗所羅門美邦控股公司為例進行實證，利用公司債理論價格與市價之誤差平方和，求解違約過程之參數估計值及信用價差期間結構；接著，針對花旗所羅門美邦控股公司所發行之連動債券〝TRAGETS〞，進行評價分析並比較考慮信用風險與否是否有助於理論價格與市價之配適。 Hull & White均數回復利率模型 Hull & White利率三元樹信用簡約模型 Cox過程違約密度信用風險溢酬結構型債券 Hull & White Trinomial Tree Reduced Form Model Cox Process Default Intensity Credit Risk Permium Structure Notes

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