Diploma thesis focuses on comparison of differences between practices of accounting using Czech accounting law and accounting practises using International financial reporting standards (IAS/IFRS). These differences are shown mainly on structure of mandatory accounting statements and on earnings of Kores Europe s.r.o.

The aim of this master´s thesis is valuation of 11 real estate propetries of type flat in Ústí nad Orlicí by selected methods of valuation. Subsequently comparison of these methods and analysis of selected factors influencing the ascertained price and the standard price is done.

This thesis focuses on the specification of specified construction activities, explaining the concepts related to this basic legislation. Here are given duties and responsibilities of authorized persons during the construction process. The description of qualifications that are needed for various activities in the construction industry is also included. This paper describes practical examples for a better understanding of this issue.

This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company.

M. Tech. (Department of Accountancy, Faculty of Management Sciences), Vaal University of Technology. / The minibus taxi industry in South Africa is one of the biggest, fastest growing, and riskiest industries in the world. The minibus taxi industry contributes to the economy by creating over 600,000 jobs, providing fast and cheap transport and fighting poverty and unemployment. However, the recent COVID 19 pandemia restrictions has caused a sudden and movement of economic growth and competition has forced the minibus taxi industry to be competitive in all aspects. This has resulted in intense competition for minibus taxi owners. Minibus taxi owners are constantly in rivalry amongst themselves and with other public road transport providers. In early 1988, the minibus taxi industry started seeing an influx in the number of new minibus taxis and minibus owners. This influx created problems of competition within the industry and among minibus taxi owners. Due to the importance of this industry, this research study investigated whether minibus taxi owners in the Emfuleni Local Municipality apply selected management accounting principles in the management of their minibus taxi businesses. Selected management accounting principles in this study refers to cost volume profit analysis, cost structure, and budgeting. This research study followed a quantitative research design and a questionnaire was used to collect primary data from a census of 500 minibus taxi owners from the following five associations: Get Ahead Taxi Association (GATA), Vaal National Taxi Association (VNTA), Vanderbijlpark Taxi Association (VTA), Sharpeville to Vereeniging and Vanderbijlpark Taxi Association (SVVTA) and Civic Centre Taxi Association (CCTA) operating in the Emfuleni Local Municipality. Using descriptive statistical analysis to present the findings, the study used Statistical Package for Social Sciences Version 27. Findings obtained using an online questionnaire and printed questionnaire distributed revealed a lack of management accounting principles application among these minibus taxi owners. Furthermore, the minibus taxi owners do not apply cost volume profit analysis and most do not use budgets. However, it was found that some minibus taxi owners apply very basic cash budgeting through a pen-on-paper approach. It was also found that minibus taxi owners understand the application of cost structures. This research study recommends that minibus taxi owners should be offered training by skills sectors to apply the selected management accounting principles. The limitations of this research study included that the census was geogracial restrictions, level of education, and corona virus restrictions. Despite these limitations, the research study was able to fulfil its main objective by determining that majority of minibus taxi owners do not apply the selected management accounting principles.

No description available.

Information system, ERP, IS selection, analysis, risk.

After the first democratic election that took place in South Africa in 1994, numerous changes occurred within the labour force. The labour force has become increasingly diverse with individuals from different races, genders and ages now fulfilling various positions within organisations. Consequently, organisations have become more focused on managing this diverse workforce and eliminating stereotypes, and consequently discrimination that accompanies this diversity. Stereotypes that are formed within organisations can be based on various criteria and, if not addressed, can lead to various negative consequences for both the individual and the organisation. It therefore seems that stereotypes are an important topic to research, specifically within the unique South African context. The objective of this study was to explore the prevalent stereotypes and the experiences thereof among individuals working in selected South African organisations. Within the social constructivism paradigm using an emic perspective, qualitative research from both a phenomenological and hermeneutic approach was employed to achieve the objectives of this study. Both purposive and convenience sampling was used for the purpose of this study after utilising a multiple case study strategy. Employees of selected South African organisations (N = 336) were involved in this research study. These organisations formed part of the following employment sectors: banking, higher education institutions, mining, municipalities, nursing, police services, primary and secondary schools, and restaurant industry. Data was collected by making use of semi-structured interviews, and data analysis was achieved by means of thematic analysis. The results of this study indicated that individuals working in selected South African organisations are familiar with the meaning of stereotypes and that they are consciously aware of the origin of stereotypes. Results indicated that although not all of the participants have had direct experiences with stereotyped groups, they are well aware that stereotypes are also caused by indirect sources. The results of this study also illustrate that various stereotypes exist within selected South African organisations. It was explored on an out-group and in-group level. It was found that not only do employees stereotype others (out-group), they are also well aware of being stereotyped themselves (in-group). The most prevalent stereotypes were based on race, gender, age, occupation, and other work-related dimensions. Stereotypes based on race, gender and age were based on the internal dimensions of diversity. Stereotypes were also based on the external and organisational dimensions of diversity and included occupation, physical appearance, position, qualification, and duration in organisation. Interesting to note is that with in-group occupational stereotyping, most employees felt they are also stereotyped on their internal dimensional characteristics (race, gender and age). Stereotyped occupations include: academics, administration staff, educators, engineers, finance, human resources, librarians, mining, nursing, police and restaurant waitrons. The findings of this study also showed that when individuals experience in-group stereotypes, they react to these stereotypes on a cognitive, behavioural or emotional level. Results indicated that participants mostly reacted to stereotypes in a cognitive manner and most of these experiences were negative in nature. Recommendations with regard to future research and practice were made. Managers within organisations should eliminate stereotypes from organisational practices and decision-making by not focusing on irrelevant personal differences, but rather on performance-related information. Employees should be trained and educated by the organisation regarding stereotypes and the effects thereof. Employees should also be provided with an opportunity to interact with diverse people within the organisation. / PhD (Industrial Psychology), North-West University, Potchefstroom Campus, 2014

After the first democratic election that took place in South Africa in 1994, numerous changes occurred within the labour force. The labour force has become increasingly diverse with individuals from different races, genders and ages now fulfilling various positions within organisations. Consequently, organisations have become more focused on managing this diverse workforce and eliminating stereotypes, and consequently discrimination that accompanies this diversity. Stereotypes that are formed within organisations can be based on various criteria and, if not addressed, can lead to various negative consequences for both the individual and the organisation. It therefore seems that stereotypes are an important topic to research, specifically within the unique South African context. The objective of this study was to explore the prevalent stereotypes and the experiences thereof among individuals working in selected South African organisations. Within the social constructivism paradigm using an emic perspective, qualitative research from both a phenomenological and hermeneutic approach was employed to achieve the objectives of this study. Both purposive and convenience sampling was used for the purpose of this study after utilising a multiple case study strategy. Employees of selected South African organisations (N = 336) were involved in this research study. These organisations formed part of the following employment sectors: banking, higher education institutions, mining, municipalities, nursing, police services, primary and secondary schools, and restaurant industry. Data was collected by making use of semi-structured interviews, and data analysis was achieved by means of thematic analysis. The results of this study indicated that individuals working in selected South African organisations are familiar with the meaning of stereotypes and that they are consciously aware of the origin of stereotypes. Results indicated that although not all of the participants have had direct experiences with stereotyped groups, they are well aware that stereotypes are also caused by indirect sources. The results of this study also illustrate that various stereotypes exist within selected South African organisations. It was explored on an out-group and in-group level. It was found that not only do employees stereotype others (out-group), they are also well aware of being stereotyped themselves (in-group). The most prevalent stereotypes were based on race, gender, age, occupation, and other work-related dimensions. Stereotypes based on race, gender and age were based on the internal dimensions of diversity. Stereotypes were also based on the external and organisational dimensions of diversity and included occupation, physical appearance, position, qualification, and duration in organisation. Interesting to note is that with in-group occupational stereotyping, most employees felt they are also stereotyped on their internal dimensional characteristics (race, gender and age). Stereotyped occupations include: academics, administration staff, educators, engineers, finance, human resources, librarians, mining, nursing, police and restaurant waitrons. The findings of this study also showed that when individuals experience in-group stereotypes, they react to these stereotypes on a cognitive, behavioural or emotional level. Results indicated that participants mostly reacted to stereotypes in a cognitive manner and most of these experiences were negative in nature. Recommendations with regard to future research and practice were made. Managers within organisations should eliminate stereotypes from organisational practices and decision-making by not focusing on irrelevant personal differences, but rather on performance-related information. Employees should be trained and educated by the organisation regarding stereotypes and the effects thereof. Employees should also be provided with an opportunity to interact with diverse people within the organisation. / PhD (Industrial Psychology), North-West University, Potchefstroom Campus, 2014

Text in Afrikaans / In this study the relationship between political decision making, spatial change and provision of selected municipal services was investigated. Legislation and policy, spatial demarcation and local government structures are determined by political decision making on various government levels. The international system as well as the local history and factors leading to spatial change impact on municipal demarcation and service delivery. Demographic change due to re-delimitation of boundaries, densification within the area of jurisdiction and immigration imply that service requirements change. In 1994/5, the rural and residential areas were incorporated to the former Verwoerdburg and formed the Southern Pretoria Metropolitan Substructure (Centurion). In December 2000 Centurion lost its autonomous status and was incorporated as administrative unit into the larger Tshwane Metropolitan Municipality. Restructuring have implications for the political representation of communities, the spatial extension of service networks, priority areas, and the location of service provision points. / In hierdie studie is die verband tussen politieke besluitneming, ruimtelike verandering en die lewering van geselekteerde munisipale dienste ondersoek. Wetgewing en beleid, ruimtelike afbakening en plaaslikeowerheidstrukture word deur politieke besluitneming op verskillende regeringsvlakke bepaal. Die internasionale sisteem, asook plaaslike historiese gebeure en aanleidende faktore tot ruimtelike verandering het 'n impak op beide munisipale afbakening en dienslewering. Demografiese verandering as gevolg van die herbepaling van grense, verdigting binne die regsgebied en immigrasie impliseer dat diensbehoeftes verander. Landelike en residensiele gebiede is in 1994/5 by die voormalige Verwoerdburg geinkorporeer om die Suidelike Pretoria Metropolitaanse Substruktuur (Centurion) te vorm. In Desember 2000 het die Stadsraad van Centurion sy outonome status verloor en is as administratiewe eenheid by die groter Tshwane Metropolitaanse Munisipaliteit geinkorporeer. Herstrukturering het implikasies vir die politieke verteenwoordiging wat gemeenskappe geniet, die ruimtelike uitbreiding van diensnetwerke, prioriteitsgebiede en die plasing van dienstevoorsieningspunte. / Geography / M.A. (Geografie)