Content
2011, Volume 2011, Issue 1
- 4-6 20 years of the Faculty of Finance and Accounting at the University of Economics, Prague
by Petr Dvořák - 7-18 Material Flow Cost Accounting in Czech Environment
by Dana Kovanicová - 19-38 Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
by Marcela Žárová - 39-59 Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective
by Jiří Strouhal & Marie Paseková & Libuše Müllerová - 60-75 Fair Value Measurement in Financial Reporting
by Dana Dvořáková - 76-103 Portfolio Theory and Electricity Forward Markets
by Michal Michalovský & Igor Paholok
2010, Volume 2010, Issue 3
- 4-6 What to Expect from Basel III?
by Petr Dvořák - 7-14 Theoretical Economics Faces a Serious Challenge
by Jaroslav Daňhel & Eva Ducháčková & Jarmila Radová - 15-41 Monetary Policy Implementation and Liquidity Management of the Czech Banking System
by Karel Brůna - 42-55 How Related are Interbank and Lending Interest Rates? Evidence on Selected European Union Countries
by Tomáš Heryán & Daniel Stavárek - 56-74 Can Profit-shifting be Resolved by Penalization?
by Tomáš Buus & Jaroslav Brada - 75-83 Structural Determinants of the Total Loans Volume in the Czech Republic
by Iveta Řepková - 84-112 ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
by Mohamed El Hedi Arouri & Aldo Lévy & Duc Khuong Nguyen - 113-133 Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
by Asli Gunduzay Türel
2010, Volume 2010, Issue 2
- 4-6 225th Anniversary of the U. S. Dollar or about Czech Way Leading to Its Name
by Petr Marek - 7-24 Accounting for Cross-border Mergers and Its Problems
by Hana Vomáčková - 25-52 The Role of Accounting Information in Financial Performance Measurements from External User's Viewpoint
by Zbyněk Halíř - 53-70 Usefulness of K-means Method in Detection Corporate Crisis
by Joanna Dyczkowska - 71-81 Accounting Standards for the Public and Non-profit Organization in the USA
by Jana Ištvánfyová & Ladislav Mejzlík
2010, Volume 2010, Issue 1
- 4-5 Short Thought about One Calendar
by Petr Marek - 6-27 Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic
by Marcela Žárová - 28-50 VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
by Tomáš Buus & Jaroslav Brada - 51-63 Behavioral Consequences of Optimal Tax Structure - Empirical Analysis
by Stanislav Klazar - 64-77 Progression of Financial Reporting in Czech Republic and its Regulation
by Jana Ištvánfyová & Ladislav Mejzlík & Jiří Pelák
2009, Volume 2009, Issue 4
- 4-7 Twenty Years of Financial and Bank Reforms in the Czech Republic - Bird View
by Bohumil Král - 8-34 Can Capital Ratios be the Centre of Banking Regulation - A Case Study
by Milena Marinova - 35-49 How to Implement an Accurate and Effective Costing System in Manufacturing Organizations
by Boris Popesko - 50-65 International and European in the Accounting System of Romania
by Anca Gabriela Turtureanu & Cornelia Elena Tureac - 66-83 Theory and Practice of Business Process Management
by David Tuček
2009, Volume 2009, Issue 3
- 4-5 Watch Out for Post-crisis Regulatory Euphoria
by Petr Dvořák - 6-18 Historical Costs versus Fair Value Measurement in Financial Accounting
by Dana Dvořáková - 19-39 Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
by Jana Skálová & Tomáš Podškubka - 40-63 Fair Value Accounting and Measurement through FASB's Developments
by Carmen Giorgiana Bonaci & Jiří Strouhal & Dumitru Matis - 64-76 Treasury Flows Overview
by Cornelia Elena Tureac & Anca Gabriela Turtureanu - 77-86 Knowledge Services as a Basis of Enterprise Growth
by Zuzana Tučková
2009, Volume 2009, Issue 2
- 4-6 Science - Sense of Life
by Petr Marek - 7-33 Sustainability of Microfinance Institutions in Financial Crisis
by Lenka Dokulilová & Karel Janda & Pavel Zetek - 34-64 An Analysis of the Dependence of the Spanish Fisheries Industry on the Financial Instrument for Fisheries Guidance
by José Antonio Vidal Hernandez-Mora & Marcos Antón Renart & María del Rocío Moreno Enguix - 65-78 Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises
by Jaroslav Brada & Tomáš Buus - 79-89 A Benefit of New Costing Methods for the Strategic Management
by Bohuslava Knapová
2009, Volume 2009, Issue 1
- 1-4 New Year Means New Challenge
by Petr Marek - 5-24 Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
by Marcela Žárová & Ladislav Mejzlík - 25-36 Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
by Jana Fibírová & Libuše Šoljaková - 37-60 The Hicks' Concept of Income and Its Relevancy for Accounting Purposes
by David Procházka - 61-84 Unexpected Recovery Risk and LGD Discount Rate Determination
by Jiří Witzany
2008, Volume 2008, Issue 4
- 4-5 Financial Crisis, Fall and Financial Theory
by Petr Marek - 6-21 Institutional Arrangement of Financial Markets Supervision: The Case of the Czech Republic
by Petr Musílek - 22-44 Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania
by Jonas Mackevičius & Jiří Strouhal & Svetlana Zverovich - 45-69 Performance of Quoted and Non-quoted Companies in the Europe
by Tomáš Buus - 70-91 Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States
by Danuše Nerudová & Petr David - 92-106 Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic
by Petr Šauer & Ondřej Vojáček & Jaroslav Klusák & Alena Hadrabová
2008, Volume 2008, Issue 3
- 4-5 Perspectives on Performance Management
by Bohumil Král & Jaroslav Wagner - 6-22 Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria
by Bartłomiej Nita - 23-43 Measuring Performance - Conceptual Framework Questions
by Jaroslav Wagner - 44-61 Trends and Developments in the European Financial Sector
by Eleftherios Thalassinos - 62-78 Measuring the Effectiveness and Innovative Capability: Case Lahti University Consortium
by Sanna Pekkola & Juhani Ukko - 79-94 On the Necessity of Using Average Cost as a Base for Transfer Price
by Tomáš Buus & Jaroslav Brada