The planning of accounts for the following 5 years (from 2006 till 2010). The accounts consist of balance sheet, income statement and cash flow statement. Items of accounts are planned according to the developement of the choosen company and real market conditions. This dissertation describes not only plannig of accounts, but also method of assembling accounts.

The enrolment of music in especially the secondary school is declining in many countries such as South Africa, the United Kingdom, Hong Kong, Brazil, China, Finland, Israel, Korea, Mexico and the United States of America. This decline in the number of learners doing the subject in secondary school, despite its popularity outside of the school, is often ascribed to the socio-economic context and the level of difficulty of the subject, but most of all due to a music curriculum that is in stark contrast to what learners are doing in their daily lives. Post-Apartheid education focused on the redress of education by working towards the provision of quality education through the improvement of educational resources, wider subject choices for previously disadvantaged learners and transforming the national curriculum to suit the needs of young people to prepare them adequately and appropriately for tertiary education and the world of work. The demands of poor communities for greater access to subjects that were previously denied to them, compelled the national education department to introduce subjects such as the arts and technology in secondary schools located in low socio-economic areas where these subjects have not been offered before. The Western Cape Education Department, as lead agent for the province’s Human Capital Development Strategy (HCDS), established ten dedicated focus schools for the arts that would become centres of excellence to provide quality arts education to secondary school learners from poor urban and rural areas. It was envisaged that these arts institutions would be equipped with the appropriate infrastructure, technology, teaching and learning support materials and qualified arts teachers to ensure that music, dance, drama, design and visual arts would be accessible to a broader spectrum of secondary school learners. The aim of the study focused on the provision of music education at these institutions by investigating the essential aspects of the focus school phenomenon such as infrastructure that was built to create a conducive environment for music education, curricular and extra-curricular music programmes, learner enrolment and retention, use of technology, teaching and learning support materials and teacher effectiveness. The study has a qualitative research approach and is based on a case study design that served to provide a rich and in-depth description of the phenomenon. The data was collected by means of focus group and individual interviews as well as observations of lessons, extra-mural activities and music performances. An interrogation of government policies and school records also informed the research to provide trustworthy findings. After each finding, some suggestions are made concerning the alleviation of challenges which focus schools face regarding the delivery of Music in the FET phase. Finally, the study makes recommendations for future research related to the provision of Music in the FET phase of South African schools. / Dissertation (MMus)--University of Pretoria, 2014. / lk2014 / Music / MMus / Unrestricted

Main topic of this diploma thesis is an overall analysis of International Financial Reporting Standards (IFRS) implementation. However it focuses not only on the implementation process itself but it also describes IFRS as such; deals with its history and its function in both international and Czech accounting environments. Part of this thesis is also a comparison of bookkeeping according to Czech accounting regulations and international accounting standards; summary of legal differences, and problems that come with these differences. Second part of the thesis introduces an analysis of the implementation process shown on a particular Czech company -- RETAL CZECH a.s.

Many new institutions struggle with issues of identity and purpose, which can create instability and lack of growth. Mission statements are often used to clearly identify the characteristics that make an organization unique. This study was informed by theories of organizational management, art integration constructivism, and Bronfenbrenner's cultural ecology. The literature indicates that there is a strong connection between a clear and concise mission statement and the organization's behaviors. This study examined a small Southeast Michigan charter school devoted to integrating arts and academic curricula to determine how the stated mission was understood and implemented by its stakeholders. An applied, mixed methodology design was used to investigate the connection between the stated mission and the actions of the school's stakeholders. A 4-point, Likert type, quantitative survey was administered to 40 teachers, administrators, and board members and descriptive statistics were used to analyze the summative data. The analysis examined coded themes and found inconsistencies in the knowledge base of the school's stakeholders, primarily related to a lack of shared understandings of organizational statements and arts integration. The study recommendations include a guide for a staff introduction to ongoing pragmatic action research as a method to investigate and implement possible resolutions to the stated problem. The action research would help the school meet its stated goals of providing a coherent, arts-integrated learning experience for the school's students. The study and recommendations will lead to positive social change in that a coherent, arts-integrated education has been shown to provide an educationally and socially beneficial learning environment for the individuals involved in the program.

No description available.

Text in Afrikaans / Die primere doelstelling met hierdie studie was om 'n kritiese beskouing van die staat van kontantvloei-inligting (hierna genoem die staat) as element van finansiele verslagdoening te verskaf met die oog op die identifisering van moontlike leemtes, tekortkominge en nut wat die gebruikers van die staat ondervind. Die studie dui daarop dat alhoewel daar 'n aantal leemtes en tekortkominge in die huidige staat is, daar wei 'n behoefte aan die kant van die gebruiker na 'n staat van kontantvloei-inligting as deel van die finansiele state bestaan. Die waarde van sodanige staat is deurgaans in die literatuurstudie sowel as met die empiriese studie beklemtoon. Dit het ook in die studie na vore gekom dat die staat vir gebruikers van groot waarde is in die evaluering van solvensie en risiko in bepaalde ondernemings. Die gebruikswaarde van die staat maak dit dringend noodsaaklik dat daar onverwyld aandag aan die leemtes geskenk moet word. Verskeie aanbevelings vir 'n verbeterde staat van kontantvloei-inligting word dan ook in hierdie studie gemaak en dit sluit 'n moontlike model in. 'n Aantal aanbevelings rondom die praktiese aspekte van die gebruik van die staat word ook gemaak, omdat dit die potensiaal het om 'n onmisbare hulpmiddel vir die gebruiker te word. / The prime objective of this study was to take a critical look at the cash flow information statement (hereinafter named the statement) as an element of financial reporting. It was based on the experience of the users in view of identifying possible gaps, shortcomings and benefits. The study suggests that a definite need occurs from the users side for cash flow information as part of the financial statements. It was also evident from the study that the statement is a very important tool for the evaluation of solvency and risk. The usability of the statement necessitates that attention be given to the gaps. Several recommendations, including a possible model were made for an improvement in the statement. A number of recommendations were also made regarding practical aspects for the use of the statement, since it has the potential to be an indispensable tool for users. / Financial Accounting / M. Com. (Accounting)

Text in Afrikaans / Die primere doelstelling met hierdie studie was om 'n kritiese beskouing van die staat van kontantvloei-inligting (hierna genoem die staat) as element van finansiele verslagdoening te verskaf met die oog op die identifisering van moontlike leemtes, tekortkominge en nut wat die gebruikers van die staat ondervind. Die studie dui daarop dat alhoewel daar 'n aantal leemtes en tekortkominge in die huidige staat is, daar wei 'n behoefte aan die kant van die gebruiker na 'n staat van kontantvloei-inligting as deel van die finansiele state bestaan. Die waarde van sodanige staat is deurgaans in die literatuurstudie sowel as met die empiriese studie beklemtoon. Dit het ook in die studie na vore gekom dat die staat vir gebruikers van groot waarde is in die evaluering van solvensie en risiko in bepaalde ondernemings. Die gebruikswaarde van die staat maak dit dringend noodsaaklik dat daar onverwyld aandag aan die leemtes geskenk moet word. Verskeie aanbevelings vir 'n verbeterde staat van kontantvloei-inligting word dan ook in hierdie studie gemaak en dit sluit 'n moontlike model in. 'n Aantal aanbevelings rondom die praktiese aspekte van die gebruik van die staat word ook gemaak, omdat dit die potensiaal het om 'n onmisbare hulpmiddel vir die gebruiker te word. / The prime objective of this study was to take a critical look at the cash flow information statement (hereinafter named the statement) as an element of financial reporting. It was based on the experience of the users in view of identifying possible gaps, shortcomings and benefits. The study suggests that a definite need occurs from the users side for cash flow information as part of the financial statements. It was also evident from the study that the statement is a very important tool for the evaluation of solvency and risk. The usability of the statement necessitates that attention be given to the gaps. Several recommendations, including a possible model were made for an improvement in the statement. A number of recommendations were also made regarding practical aspects for the use of the statement, since it has the potential to be an indispensable tool for users. / Financial Accounting / M. Com. (Accounting)

The thesis is based on the following of my bachelor thesis, which deals with ,, Accounting shutter in the selection accounting entity.? Now the theme will be extended by the comparison process accounts in the selected entity according to Czech accounting legislation (CAL) and International Financial Reporting Standards (IFRS). In the practical part of the application will again be chosen by an entity of international trucking company KAFKA TRANSPORT, a. s. The main aim of my thesis is based on theoretical knowledge, to assess the selected items of balance sheet and profit and loss for the selected companies their reporting in the case of CAL and IFRS. International Accounting Standards that are world-renowned accounting system, which also binds to an entity operating in the Czech Republic.

The topic of my graduation thesis is ``The Final Accounts and Statement of Balances in a Company``. The aim of this graduation thesis is a representation of process of the final accounts and statement of balances in a particular company. The graduation thesis has two parts. In the first part are defined the basic concepts which are included in the final accounts and in the statement of balances. I deal with an individual preparation work in the statement of balances for instance, a stock taking, rectifying items, time resolution of cost and revenues, etc. Further there it is dealt with closing books of accounts, tax due and deferrate tax of corporated income tax, and finally, a proper statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital. The duties link with statement of balances do not end with the fiscal period closing. The duties include audit of the statement of balances, making a record of an annual report of a company, publication of the statement of balances and the annual report of a company in a digest of documents of the Company Register and an income tax return must be submitted. In the second part of my graduation thesis is described a process of the 2007 final account and statement of balances in the Transport Undertaking in the town České Budějovice, Inc.

The content of the thesis is an income statement informative. It deals with its structural elements, the structure itself and its various concepts within the global harmonization. Especially it focuses on defining of the same and different views on the income statement that occur between the Czech accounting legislation and IFRS. The analytic part of the thesis transforms the income statement generated under the Czech law to the income statement fulfilling the IFRS requirements and the analysis of the both reports. One part of the thesis is aimed at inter-company comparison of companies with the same type of business. It includes the horizontal and vertical analysis, including benchmarking profitability and others.