Academic literature on the topic 'Národní legislativa'

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Journal articles on the topic "Národní legislativa"

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Jančářová, Ilona, and Jiří Vodička. "Kam se poděly krátkodobé akční plány?" Časopis pro právní vědu a praxi 26, no. 2 (July 2, 2018): 337–55. http://dx.doi.org/10.5817/cpvp2018-2-8.

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Tento příspěvek se zabývá problémy, jež se týkají implementace koncepčních dokumentů v oblasti ochrany ovzduší. Pozornost je zaměřena na krátkodobé akční plány. Nejprve se příspěvek zabývá akčními plány z unijního pohledu, a to zejména s ohledem na jejich historický vývoj. Následně je analyzována směrnice 2008/50/ES o kvalitě vnějšího ovzduší, a to v souvislosti s povinností členských států přijmout krátkodobé akční plány. Druhá část tohoto příspěvku se zabývá relevantní národní legislativou. Předchozí zákon o ochraně ovzduší vyžadoval přijetí krátkodobých akčních plánů, zatímco současný zákon tuto povinnost neobsahuje. Autoři tohoto příspěvku se pokoušejí odpovědět na otázku, zda je česká legislativa v souladu s unijní, a to právě z důvodu absence krátkodobých akčních plánů. Bylo zjištěno, že směrnice 2008/50/ES obsahuje podmínky, za kterých mají členské státy povinnost přijmout krátkodobé akční plány. Tyto podmínky v České republice nenastaly, navíc zákon o ochraně ovzduší nabízí jiné právní nástroje, pomocí kterých lze regulovat nadměrné koncentrace částic PM10 přesahující limity stanovené unijním právem.
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Tumpach, Miloš, Zuzana Juhászová, and Zuzana Kubaščíková. "Implementation of the changes in accounting for the leases in accordance with IFRS 16 in the national accounting regulation in SR from the point of view of an lessee." Český finanční a účetní časopis 2019, no. 1 (August 1, 2019): 5–16. http://dx.doi.org/10.18267/j.cfuc.524.

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Šimonová, Michaela. "Kybernetická bezpečnosť – analýza legislatívneho prostredia Slovenskej republiky a aktivít na národnej a medzinárodnej úrovni." Vojenské reflexie 16, no. 1 (2021): 47–60. http://dx.doi.org/10.52651/vr.a.2021.1.47-60.

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The arrival of information and communication technologies is nothing new. The number of people using these technologies and moving in cyberspace is growing, and therefore it is an important role of the state to respond sufficiently to such developments. A fundamental role of the state is to create a stable security system consisting of complex legislation as well as creation of a legislative environment capable of responding flexibly to the growing number of diverse incidents in cyberspace. Sufficient legal regulation consisting of unambiguous determination of competencies and tasks of individual subjects represents the basic pillar for the creation of a stable security system. The role of the state is also to maintain existing and create new partnerships with organizations that are able to provide relevant information and knowledge in the field of cyber security.
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Černý, Václav. "Accounting policies, changes in accounting estimates and errors by International accounting standards IAS/IFRS and in national accounting legislation in the Czech Republic by business enterprises." Český finanční a účetní časopis 2006, no. 4 (December 1, 2006): 102–16. http://dx.doi.org/10.18267/j.cfuc.198.

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Dissertations / Theses on the topic "Národní legislativa"

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Bajbárová, Lenka. "Komparace Mezinárodních účetních standardů a národní účetní legislativy ČR." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223229.

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This Master´s thesis presents a comparison of the rules of Czech accounting legislation and International Accounting Standards IAS/IFRS. Based on the knowledge of these laws, the thesis analyses accounting principles and methods of data reporting in the financial reports - Balance sheet and Profit and loss account on the example of a concrete company and quantifies differences. By calculation of selected indicators of financial ratio analysis is considered the informational value of statements drawn up under the two laws.
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Máša, Vojtěch. "Vliv pracovních režimů řidičů v silniční nákladní dopravě na bezpečnost dopravy." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232512.

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Working arrangements are restrictive limits for drivers important for both motor carriers and drivers. Have a major impact on the logistical arrangements of manufacturing companies that transport their goods by road. Failure to comply with these limits, is recently one of the major problems in road transport and leads to unfair competition between road hauliers. Carrier's failure to obtain such social legislation crucial competitive advantage. Recently the problem devoted much time from the perspective of politicians. States, violations of social legislation by the carrier and the driver severely punished and often the articles we read on the operating modes of drivers and their associated hazards of freight transport, road safety hazard, danger for drivers of cars. For 10 years devoted to the issue and participate in the creation of training materials on the subject of Logistics and. In my work I wanted to examine the issue of working arrangements drivers from professional point of view - how the limits are set and working arrangements whether they comply with road safety. Next, consider the statistics of accidents in the CR in relation to drivers' working arrangements and to propose changes that would contribute to the improvement of social legislation in relation to road safety.
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Creweová, Gabriela Bc. "Problematika bezpečnosti a ochrany zdraví při práci." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1880.

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Cílem diplomové práce je poukázat na problematiku související s dodržováním bezpečnostních předpisů, se kterou se firmy často potýkají. Rizika poškození života a zdraví lze snižovat jednak zavedením účinného systému řízení BOZP, ale i důsledným vyhledáváním a rozebíráním příčin a následků vzniku pracovních úrazů a nemocí z povolání. V práci je poukázáno na činnost Inspektorátu práce a práci jeho inspektorů, dále shrnutí platné legislativní úpravy BOZP, způsob zavedení BOZP u nově vznikajících organizací a analýza stavu včetně návrhu na odstranění nedostatků u 3 malých organizací rozdílného zaměření.
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Nešleha, Matěj. "Interakce smluv o zamezení dvojímu zdanění a národní legislativy v oblasti daně z příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206497.

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The main aim of the diploma thesis is to identify situations of mutual interaction between double tax treaties and domestic law of income tax, in these situations there is not only one interpretation. This interaction is described by many actual discussed issues, which exists on the field of the income tax. Theese discussed issues are primarily about permanent establishment, first issue is about permanent establishment according to the double tax treaty between the Czech republic and Germany, second issue is about permanent establishment according to the double tax treaty between the Czech republic and Ukraine, last discussed issue is about information obligation of permanent establishment according to the czech income tax act. The sources of theese problem are judgements, professional literature and professional discussion (KOOV).
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Podolská, Michaela. "Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444246.

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The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.
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Turňová, Karolína. "Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444247.

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The thesis deals with the analysis and comparison of the consolidation of financial statements between the Czech Republic and Italy. The theoretical part describes the Czech and Italian bases for the preparation of consolidated financial statements, outlines the financial analysis and take comparison of corporate taxation in both countries. The practical part contains model examples created to show all consolidation methods in both countries. For the purposes of international comparison and analysis of results, financial analysis is used here, in its elementary form.
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Kvasová, Daniela. "Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-449773.

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This master’s thesis deals with the methodology of a consolidated financial statement’s composition, according to Czech and German legislation. The thesis contains particular steps of the consolidation methods’ composition, that were used depending on the changes in the ownership interest of the parent company. The effects of the consolidation according to different consolidation methods are analyzed from the economic, tax and wage standpoints.
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Bartáková, Daniela. "Právní regulace finančních toků ze strukturálních fondů na komunitární a národní úrovni." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74419.

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The "European Union and National Legislation on Financial Flows from Structural Funds" Thesis describes and evaluates briefly relevant European Union and Czech legislation on receiving financial flows from European Social Fund, European Regional Development Fund and Cohesion Fund. The thesis compares various model grant agreements used in Czech regional operational programmes, eligibility of expenditure rules applicable to different regional operational programmes and compares rules of procurement applicable to Operational Programme Enterprise and Innovation to rules of procurement applicable to Human Resources and Employment Operational Programme. The thesis comes to the conclusion that even though the European Union legislation valid for the period of 2007--2013 is advanced and clear, it fails to secure creation of a clear and rational system of financial flows distribution on national level.
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Polachová, Kateřina. "Vliv účetní profese na rozvoj účetnictví v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206513.

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This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.
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Jarolímová, Lucie. "Přechod k demokracii v JAR a role OSN." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-194652.

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The apartheid regime represented the official state ideology in South Africa in the time period from 1948 to 1994. The diploma thesis deals with the issue of South Africa's transition to democracy, in particular, it focuses on the role which was played by the United Nations in this process. Its activities can be sorted out into three main phases. The first phase dated between the years 1948 -- 1966 can be distinguished mainly by the key role played by the General Assembly. The second phase which took place in the period 1967 -- 1989 was primarily focused on the international campaign against apartheid and on the adoption of economic sanctions. The final and the most recent phase occurred in the early 90s (1990 -- 1994) and could be characterized by the role of the UN as a mediator of peace negotiations.
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Books on the topic "Národní legislativa"

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Rýdl, Tomáš. Zákon o České národní bance: Komentář. Praha: Wolters Kluwer, 2014.

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Slovakia. Ústava, Ústavný súd, NR SR a legislatívne pravidlá. Bratislava: Epos, 2009.

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