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Economic context of brownfields revitalization

Rydvalová, Petra; Žižka, Miroslav - In: Politická ekonomie 2006 (2006) 5, pp. 632-645

costs and benefits connected with brownfields regeneration in comparison with building on greenfields. The presented model …

Persistent link: https://www.econbiz.de/10005036603

Fully-Funded Pension System in a Converging Economy

Kubíèek, Jan - In: Czech Journal of Economics and Finance (Finance a uver) 54 (2004) 11-12, pp. 478-499

The paper examines implications of both real and nominal convergence for a fully-funded pension system. The process of convergence implies that higher contribution rates are necessary in the converging economy for replacement ratios to be the same as in a steady-state economy. This effect in the...

Persistent link: https://www.econbiz.de/10008549681

Non-contributory periods - a significant element of the czech pension reform

Holub, Martin - In: Politická ekonomie 2009 (2009) 4, pp. 471-494

the proportion between paid insurance and non-contributory periods (potential loss of insurance contributions) has, to …

Persistent link: https://www.econbiz.de/10005049541

Why a switch from payg to funded pension system has no link to demographic development?

Kubíček, Jan - In: Politická ekonomie 2008 (2008) 1, pp. 102-122

are following: government imposes additional taxes, which are equal to the difference between the contributions to the … former PAYG system and the contributions to the pension funds. Therefore workers contribute less to the pension funds but if …

Persistent link: https://www.econbiz.de/10005036565

Pension reform in the Czech republic: a switch to mixed system with regard for limits of fiscal policy

Marek, David - In: Politická ekonomie 2008 (2008) 1, pp. 80-101

The Czech Republic is going to face ageing of its population. It will affect the economy in many ways. The pension system is one of them. This paper provides a view on possibilities how to insure long-term stability of the pension system in the Czech Republic using a mix of pay-as-you-go and...

Persistent link: https://www.econbiz.de/10005036605

Contribution to discussion on reform of pension system

Slavík, Michal; Rutarová, Radka - In: Politická ekonomie 2005 (2005) 3, pp. 349-367

This essay focuses on the pension system and highlights some of its key elements. The first part deals with the economic principles connected with the social security system. Eatwell's model is utilized to give some basic intuition of terms and concepts used in the pension reform discussion. The...

Persistent link: https://www.econbiz.de/10005036662

Theoretical basis for the creation of normative texts in the USA in contrast to the theoretical basis of IAS / IFRS - a conceptual framework

Mládek, Robert; Krupová, Lenka - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 42-58

American Generally Accepted Accounting Principles (US GAAP) reveals a striking theoretical similarity between the two … defines 10 accounting elements and, apart from three (assets, liabilities and equity), none are directly comparable to the … contributions to owners and distribution to owners, whose explicit definition is not particularly useful anyway). Pointing to such …

Persistent link: https://www.econbiz.de/10004963502

International Education Standards for Professional Accountants adopted

Král, Bohumil - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 140-150

The paper describes the IFAC Education Committee effort to develop new International Education Standards for Professional Accountants. It informs about the structure and content of International Education Standards and it defines the principle standard requirements. The end of the paper is...

Persistent link: https://www.econbiz.de/10004963507

The analysis of the elements constituting the operating, financial and other components result of economic activity for the period under U.S. GAAP and IAS / IFRS

Kovanicová, Dana - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 77-106

The ordering a categorization of data in the income statement is unavoidable. Even in the absence of clearly identified subtotals, there is some form of implicit structure in any income statement. An immediate difficulty, however, is that attempts to define income statement categories can be...

Persistent link: https://www.econbiz.de/10004963509

The process of making U.S. GAAP (as inspiration for the creation of Czech accounting standards)

Müllerová, Libuše - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 22-41

Financial accounting has been playing an important role in the economic system in the USA, since it has been supporting … accounting information about accounting entity to its users who do not take direct part in its management. Reliability of … information is secured by generally accepted accounting principles (GAAP). Their publication is carried out by Financial …

Persistent link: https://www.econbiz.de/10004963515