Zobrazeno 1 - 10
of 42
pro vyhledávání: '"Milena Otavová"'
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 70, Iss 6, Pp 383-395 (2023)
The paper focuses on the area of the burden of contributions to state budget with an emphasis on pension insurance contributions of employees and self-employed persons active in the agricultural sector with regard to the amount of their future retire
Externí odkaz:
https://doaj.org/article/38732cf10b9e44b0a14040727bdd9eb2
Publikováno v:
Trendy v podnikání, Vol 11, Iss 3, Pp 3-15 (2021)
The tax regime and the subsequent funding of non-governmental non-profit organizations through the institution of tax assignations in the Visegrad countries is the main topic of this paper. The issue of taxation is discussed with the aim of proposing
Externí odkaz:
https://doaj.org/article/c5d696f122a94f09a04742a69a605e19
Publikováno v:
Trendy v podnikání, Vol 10, Iss 2, Pp 73-79 (2020)
The paper is focused on the area of introducing new technologies and the consequent impact on a more efficient functioning of a company, with an emphasis on reducing labour costs. A case study has been created for a company that replaced its employee
Externí odkaz:
https://doaj.org/article/105a70a7f3e74c7481b81c39655798b2
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 66, Iss 1, Pp 283-291 (2018)
The paper deals with issues of national mergers carried out in the year 2015 and 2016. The development of the mergers is characterized by the fact that it is a multidisciplinary areas (tax, accounting and legal), in practice the most widespread metho
Externí odkaz:
https://doaj.org/article/72a7554d6e5540408951e209e8602861
Autor:
Milena Otavová, Jana Gláserová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 65, Iss 2, Pp 689-697 (2017)
Financial accounting in the European Union is harmonized through directives. In 2013 Directive 2013/34/EU of the European Parliament and the Council was issued. It aims to improve the performance of micro and small entities by reducing their administ
Externí odkaz:
https://doaj.org/article/5e37a710f87948759b59130141a191c6
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 65, Iss 2, Pp 631-639 (2017)
The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings for rea
Externí odkaz:
https://doaj.org/article/86cc77ea69824b1285675456e17f522b
Autor:
Milena Otavová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 65, Iss 1, Pp 319-326 (2017)
Tax assignations give tax‑paying citizens an opportunity to make decisions about a portion of their income tax paid and determine its recipient. Tax assignations are an additional source of income for non‑governmental non‑profit organizations.
Externí odkaz:
https://doaj.org/article/873ac77d9d0e4070bd343ccc10bbddf9
Autor:
Milena Otavová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 63, Iss 3, Pp 985-993 (2015)
The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the c
Externí odkaz:
https://doaj.org/article/60e137dd1df94b7ba86108555556e0f7
Autor:
Milena Otavová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 62, Iss 2, Pp 389-396 (2014)
The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slo
Externí odkaz:
https://doaj.org/article/48c64ae14c964b73a1c7f6f624aa5754
Autor:
Milena Otavová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 61, Iss 2, Pp 417-425 (2013)
Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of differences in terms of content of individual items and also with regard to their formal structure. This is due to t
Externí odkaz:
https://doaj.org/article/a440e2cdbbdf4dfd813b5fe9cae5e0fc