Department of Accounting and Taxes (FBE) - list of publications


The application shows a list of publications of the selected department. The publication - department relationship can be modified by means of the My publications and their administration application. The Select department option is located in the section containing information on all kinds of publications, the Field of publication section in particular.

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Number of entries found: 20

PublicationsType of resultYearDetails
A Piece to the Puzzle of Lorenz Curve and Gini Coefficient - Instruments for Evaluation of Fairness
David, Petr
A Piece to the Puzzle of Lorenz Curve and Gini Coefficient - Instruments for Evaluation of Fairness. In Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017, s. 216--223. ISBN 978-80-7509-499-5. URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf
article in proceedings2017Details
Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?
Svoboda, Patrik -- Bohušová, Hana
Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2017. v. 65, no. 1, p. 327--337. ISSN 1211-8516.
article in a professional periodical2017Details
Daně a účetnictví v cestovním ruchu
Otavová, Milena -- Svoboda, Patrik -- Dvořáková, Veronika
Daně a účetnictví v cestovním ruchu. 2. vyd. Praha: Wolters Kluwer a.s., 2017. 219 p. ISBN 978-80-7552-464-5.
professional book2017Details
Deferred tax materiality reporting in accordance with Czech national legislation and with IFRS
Habanec, Petr -- Bohušová, Hana
Deferred tax materiality reporting in accordance with Czech national legislation and with IFRS. In Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017, s. 308--317. ISBN 978-80-7509-499-5. URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf
article in proceedings2017Details
Determinants of Return on Equity in the Czech Agric and Forest Industry
Anarfi, Daniel -- Asare Baffour Danquah, Kwasi
Determinants of Return on Equity in the Czech Agric and Forest Industry. 2017. v. VOL 1. (2017), p. 45--51. URL: http://sijirbe.com
article in a professional periodical2017Details
Determination of Revenue Potential of Financial Transaction Tax and its consideration as own resource of the EU budget
Solilová, Veronika -- Nerudová, Danuše
Determination of Revenue Potential of Financial Transaction Tax and its consideration as own resource of the EU budget. In European Financial Systems 2017: Proceedings of the 14th International Scientific Conference. 1. vyd. Brno: Masarykova univerzita, 2017, s. 756--763. ISBN 978-80-210-8609-8. URL: https://is.muni.cz/do/econ/sborniky/70896034/Proceedungs_EFS2017-Draft.pdf
article in proceedings2017Details
Evironmental Tax. Are Vehicle Registers in the EU Prepared?
David, Petr -- Schiller, Vojtěch
Evironmental Tax. Are Vehicle Registers in the EU Prepared?. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2017. v. 65, no. 1, p. 273--282. ISSN 1211-8516. URL: https://acta.mendelu.cz/65/1/0273/
article in a professional periodical2017Details
Impact of transposition of the directive 2013/34/EU into the national laws of EU member states emphatically V4
Gláserová, Jana -- Otavová, Milena -- Bušovová, Anna -- Dřínovská, Eliška
Impact of transposition of the directive 2013/34/EU into the national laws of EU member states emphatically V4. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2017. v. 65, no. 2, p. 631--639. ISSN 1211-8516. URL: https://acta.mendelu.cz/65/2/0631/
article in a professional periodical2017Details
Impacts of application expenses on self-employment revenues
Grásgruber, Miloš -- Otavová, Milena -- Bělochová, Tereza
Impacts of application expenses on self-employment revenues. In Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017, s. 290--297. ISBN 978-80-7509-499-5. URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf
article in proceedings2017Details
Influence of the Introduction of Tax Assignations on the Amount of Donations and Subsidies
Otavová, Milena
Influence of the Introduction of Tax Assignations on the Amount of Donations and Subsidies. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2017. v. 65, no. 1, p. 319--326. ISSN 1211-8516. URL: https://acta.mendelu.cz/65/1/0319/
article in a professional periodical2017Details
Intangible Assets in Pharmaceutical Companies in the Czech Republic
Svoboda, Patrik -- Bohušová, Hana -- Semerádová, Lucie
Intangible Assets in Pharmaceutical Companies in the Czech Republic. In European Financial Systems 2017: Proceedings of the 14th International Scientific Conference. 1. vyd. Brno: Masarykova univerzita, 2017, s. 851--859. ISBN 978-80-210-8609-8. URL: https://is.muni.cz/do/econ/sborniky/70896034/Proceedungs_EFS2017-Draft.pdf
article in proceedings2017Details
Mergers of agricultural enterprises in the Czech Republic
Krejčová, Michaela -- Gláserová, Jana -- Otavová, Milena -- Mašová, Sabina
Mergers of agricultural enterprises in the Czech Republic. In European Financial Systems 2017: Proceedings of the 14th International Scientific Conference. 1. vyd. Brno: Masarykova univerzita, 2017, s. 397--405. ISBN 978-80-210-8609-8. URL: https://is.muni.cz/do/econ/sborniky/70896034/Proceedungs_EFS2017-Draft.pdf
article in proceedings2017Details
Motives and barriers to mergers of companies and cooperatives
Mašová, Sabina -- Smutná, Markéta -- Gláserová, Jana -- Otavová, Milena
Motives and barriers to mergers of companies and cooperatives. In Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017, s. 533--542. ISBN 978-80-7509-499-5. URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf
article in proceedings2017Details
Non-taxable amounts from economical point of view
Semerád, Pavel -- Semerádová, Lucie
Nezdanitelné části základu daně z ekonomického pohledu. In Dny práva 2016 - Část II. Rekodifikace daní z příjmů (90 let od Englišovy daňové reformy). 1. vyd. Brno: Masarykova univerzita, 2017, s. 277--286. ISBN 978-80-210-8553-4.
article in proceedings2017Details
Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe
Anarfi, Daniel -- Nerudová, Danuše
Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe. In Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017, s. 13--23. ISBN 978-80-7509-499-5. URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf
article in proceedings2017Details
Smoker vs Non-Smoker. Who Bears the Costs?
David, Petr
Smoker vs Non-Smoker. Who Bears the Costs?. In Current Trends in Public Sector Research: Proceedings of the 21th International Conference. Brno: Masarykova univerzita, 2017, s. 12--19. ISBN 978-80-210-8448-3. URL: http://ctpsr.econ.muni.cz/wp-content/uploads/2017/01/Sborn%C3%ADk_2017_A5_tisk_obalka.pdf
article in proceedings2017Details
Stínová ekonomika České republiky
Andrlík, Břetislav -- Stibůrková, Petra
Stínová ekonomika České republiky. Acta academica karviniensia. 2017. v. 17, no. 1, p. 5--17. ISSN 1212-415X. URL: http://aak.cms.opf.slu.cz/pdf/2017/1/Andrlik_Stiburkova.pdf
article in a professional periodical2017Details
The impact of changes in accounting regulations on agricultural entities and their business accounts since 2016
Otavová, Milena -- Gláserová, Jana
The impact of changes in accounting regulations on agricultural entities and their business accounts since 2016. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2017. v. 65, no. 2, p. 689--697. ISSN 1211-8516. URL: https://acta.mendelu.cz/65/2/0689/
article in a professional periodical2017Details
The issues of real market value calculation in case of real estate transfer tax
Semerád, Pavel -- Semerádová, Lucie
Problematické aspekty při stanovování směrné hodnoty u daně z nabytí nemovitých věcí. Oceňování. 2017. v. 2017, no. 1, p. 58--67. ISSN 1803-0785.
article in a professional periodical2017Details
Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
Bohušová, Hana -- Svoboda, Patrik
Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?. Zemědělská ekonomika = Agricultural Economics. 2017. v. 63, no. 2, p. 53--64. ISSN 0139-570X. URL: http://www.agriculturejournals.cz/web/agricecon.htm?type=article&id=314_2015-AGRICECON
article in a professional periodical2017Details