This study was conducted to determine if employers were inclined to discriminate between two-year and four-year educated accountants in making hiring and promotional decisions. In addition, accounting graduates of two-year and four-year institutions were studied to see if there were differences between these two groups in regard to educational programs taken, perceptions of the benefit received from the courses taken, salaries received, and views concerning employer hiring and promotional practices. This study included three different groups consisting of 39 employers in the private business sector as well as 43 two-year accounting associate degree graduates and 43 bachelor accounting degree graduates. A sample of businesses from the Wasatch-Front Area of the State of Utah was drawn and personal interviews held in order to collect the desired data. Conclusions based upon the significant differences found during the analyses of the data indicated that employers paid four-year accounting educated graduates higher salaries and believed these graduates did not need as much additional education as two-year graduates when education was a criteria used in determining promotions. Employers indicated, too, that four-year accountants were better prepared educationally to handle "detailed and difficult accounting tasks," as well as "accounting theory and principles." There was a difference in the accounting educational programs taken between two-year and four-year accounting graduates. Differences were found in 21 courses, with four-year graduates having had more instruction in 19 of these subjects while the two-year graduates had more exposure in two of the courses. The benefits received from courses taken was also viewed differently by accountants. The four-year graduates earned a significantly higher salary and were given more opportunities for financial assistance in upgrading accounting skill and knowledge. Conclusions based on similar opinions and views revealed that most employers were willing to hire graduates from postsecondary schools without previous work experience and considered graduates from the various postsecondary educational institutions as being adequately prepared to handle the positions to which they were assigned. Most employers also deduced that graduates did need additional education in certain areas and believed that accounting internships would have been helpful. Most companies did not have a policy dictating annual salary increases nor job advancement plans for accounting personnel. Most accountants on the job had been with their current employer between three and four years, and the time spent in their present positions was slightly over two and one-half years. Most accountants believed that an internship experience would have been beneficial to them prior to their entering the work force and would have been willing to work for a company in connection with their school preparation.

In my Thesis I focus on problems about international guidelines in Byt a servis, družstvo Olomouc. In first part I deal with bacis concepts like international guidelines and their partition, characteristic home owners association and cooperative. In second part I will do basic analysis about company and current status of international guidelines, which has company processed and about their quality. In conclusion of my thesis I suggest treatment of lacks and design a missing international guidelines.

Att revisionsbranschen har en hög personalomsättning är välkänt. Många nyanställda väljer att lämna revisionsbyråerna redan efter tre år. Den höga personalomsättningen är väldigt kostsam för byråerna. När anställda väljer att sluta går byrån miste om kunskap samt att en hög kostnad tillkommer då det är dyrt att lära upp och utbilda ny personal. Tidigare forskning fokuserar på vad byråerna bör göra för att minska personalomsättningen men visar inte vad byråerna faktiskt gör.   Syftet med denna studie är att förstå hur revisionsbyråerna hanterar den stora personalomsättningen som råder inom branschen. Genom att studera hur byråerna arbetar med att minska personalomsättningen bidrar denna studie med ny forskning inom det upptäckta forskningsgapet.   Genom att studera tidigare forskning har sex motivationsfaktorer identifierats, vilka är överbelastning, uppfattning om yrket, balans mellan arbete och fritid, karriärmöjligheter, delaktighet och arbetsglädje. Revisionsbyråerna behöver motivera sina anställda genom motivationsfaktorerna för att få dem att stanna kvar på byrån. Den tidigare forskningen samt studiens insamlade empiri har kopplats till de tre teorierna Personal-organization fit, professionsteori och motivationsteori. Studiens forskningsområde illustreras i en modell.   Trots de rådande omständigheterna med COVID-19 och de restriktioner som därmed uppstått valdes ett genomförande av en kvalitativ studie. Detta gjordes för att få en mer djupgående förståelse och kunskap omkring området. Empirin samlades in genom mailintervjuer och Skype-möten. Studiens slutsats är att byråerna arbetar med samtliga motivationsfaktorer och trots detta är personalomsättningen hög. Detta beror på att byrån inte lyckas motivera sina anställda alternativt att de anställda väljer att sluta trots att byråerna lyckas motivera dem. / That the auditing branch has a high employee turnover is well known. Many new employees leave work already within the first three years. The high turnover comes with high costs for the firms. The firm will lose the employee´s knowledge and have to train new employees. Existing research only focuses on what the firms should do to reduce the high turnover but does not show what the firms actually do.   The purpose of this study is to understand how accounting firms are dealing with high employee turnover. By studying how the firms work with reducing the turnover this study will contribute with new research within the found research gap.   Six motivational factors have been identified by studying existing research. The accounting firms need to motivate their employees through the motivational factors to make them stay. The existing research and the collected empiricism have been connected with the three theories Personal-organization fit, Theory of professions and Motivation theory. The studies´ research area is illustrated in a model.     A qualitative study was chosen to get a deeper understanding of the research area. Due to COVID-19 the empiricism was collected through interviews by mail and Skype. The conclusion of this study is that even if the accounting firms work with all motivational factors the employee turnover remains high. That can depend on the fact that the firms do not motivate the employees enough or that the employees chose to quit even if the firms do work with the factors.

The aim of my diploma project is to characterize the accounting rules in the case of deferred tax on the basis of the Czech and international legislation and to analyze individual tax titles, which result in deferred tax. The practical part of my project is going to take place in Bosch Diesel Ltd. in Jihlava. This part will involve the analysis o individual tax titles which result in deferred tax, calculation of deferred tax based on investment inducement and the tax calculation of deferred tax for 2005, 2006 and 2007.

This thesis deals with the issue of the conversion of the financial statements according to the Czech accounting legislation to the IFRS. The analytical part of the thesis shows the differences in reporting according to Czech accounting legislation and IFRS in the selected company. The final part of the thesis deals with the determination of the impact of the application of different systems of reporting financial information on the image of the financial position and business performance.

This thesis deals with the translation of the financial statements prepared according to Czech accounting standards on the financial statements in accordance with IFRS. The first part focuses on the theoretical background of reporting in accordance with Czech accounting standards and IFRS. The second part deals with the transformation on of the financial statements of the selected entity and assess the impact of the application of the two systems of reporting financial information to the view of the financial position and business performance.

The paper focuses on the issue of access control. It presents an universal bilateral protocol of access control of ACP. The paper describes the messages and its sequences that AC portals uses for communication. It describes the functions and features of the modules from which the portal is composed. The paper suggests the concept of a modular AC portal solutions including the design of basic modules. It also outlines possible test scenarios. Under this proposal is generated functional AC portal on the .NET Framework platform using the C\# programming language. The portal provides access to local assets or to the assets on other computers in the local network. Created application is tested according to the scenarios proposed in both the network version and the local version of the AC portal. Test results are objectively evaluated and commented.

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science