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Wyszukujesz frazę "Czech legislation" wg kryterium: Temat


Wyświetlanie 1-3 z 3
Tytuł:
The term intellectual property in the legislation of the Czech Republic and in the specialized literature
Autorzy:
Chramostová, Ivana
Powiązania:
https://bibliotekanauki.pl/articles/951064.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
intellectual property
law
Czech legislation
Opis:
The paper maps Czech legislation with regard to the term. intellectual property. All the Czech Republic laws that deal with the intellectual property term are reviewed here, not only from the perspective of the general definition of this term, but also with a special focus on specific forms of intellectual property. Some ambiguous or not so specific definitions, as well as the term intellectual property. are explained using specialized literature. The aim of the paper is to summarize individual definitions and to evaluate the state of Czech legislation with regard to intellectual property. The paper‘s conclusion is dedicated to individual recommendations and insufficiencies in relation to definitions of intellectual property in Czech legislation.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 2 (15); 37-47
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Selected problems of financial reporting under the Czech legislation and international financial reporting standards
Autorzy:
Malíková, Olga
Powiązania:
https://bibliotekanauki.pl/articles/951083.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
financial reporting
statement of financial position
income statement
valuation
Czech legislation
International Financial Reporting Standards (IFRS)
Opis:
The aim of this paper is to compare the statutory conditions for the reporting of accounting information pursuant to Czech legislation and the international financial reporting standards (IFRS/IAS). The paper is divided into three parts. The first part deals with the comparison of basic preconditions for submission, compilation and publishing of financial statements pursuant to the principles of Czech legislation and the international financial reporting standards (IFRS/IAS). It is followed by a comparative analysis aimed at the statement of financial position. Finally the last part compares the requirements imposed on the contents and scope of the appendices to the financial statements. At the end of this paper the most significant differences of financial reporting according to Czech legislation and IFRS/ IAS are presented. The aim of this paper is not to research and quantify impacts of different reporting of individual accounting items.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 2 (15); 97-114
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Klasyfikacja zabytków w czeskim ustawodawstwie
Classification of monuments in Czech legislation
Autorzy:
Dąbkowska, Monika
Powiązania:
https://bibliotekanauki.pl/articles/114028.pdf
Data publikacji:
2016
Wydawca:
Politechnika Lubelska. Polski Komitet Narodowy Międzynarodowej Rady Ochrony Zabytków
Tematy:
Czech legislation
historic preservation in Czechia
classification of historic monuments and sites in Czechia
ustawodawstwo czeskie
zachowanie historyczne w Czechach
klasyfikacja zabytków i miejsc w Czechach
Opis:
In Czechia, provisions of law pertaining to historic preservation were established in 1958, during Stalinism. The regulations were provided in Czechoslovakian Act on Cultural Monuments. It was superseded by the Act on State Care for Historic Monuments and Sites being currently in force, which was adopted in the former political system in 1987. Due to dynamic economic, political, and ownership-related transformations taking place at that time, it was necessary to amend it. Consequently, for several years, the legislators have been working on a new act referred to as “The Act on Protection of Resources of Historic Monuments and Sites.” This article pertains to legislative solutions and classification of historic monuments and sites in the light of the Act being developed. In this document, historic monuments and sites are not grouped into specific categories. Instead, they are all considered material elements of cultural heritage. On the other hand, assets of historical significance are classified into cultural monuments, monument ensembles, and national culture monuments and sites of the most outstanding significance. Additionally, two temporary forms of historic preservation have been developed: areas and reserves of historical significance. Archaeological monuments and properties considered as having outstanding historical values under certain international agreements are treated separately. This classification allows for assigning tasks to appropriate administrative bodies and, at the same time, encouraging institutions responsible for historic preservation of monuments and sites on the national level to become advisory bodies of regional administration institutions. What is worth mentioning in the field of historic preservation in Czechia are government’s attempts at making historic monuments and sites more available to citizens by introducing certain legal regulations, i.e. providing the government with pre-emptive right to purchase a property of historical significance from a private owner. This approach results in increasing government’s profits from tourism and culture-related products.
Źródło:
Ochrona Dziedzictwa Kulturowego; 2016, 2; 7-13
2543-6422
Pojawia się w:
Ochrona Dziedzictwa Kulturowego
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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