The aim of this contribution is to consider the possibility of the optimizing of the capital structure of the concrete firm and to answer the question if it is possible to prepare the recommended process for this optimizing and if this optimizing does matter. The most important problem in a...

Accounting system according Czech legal regulation and both of international distinguished accounting systems (IAS/IFRS and US GAAP) go out of different fundamental requirements and that is why it is evident that these systems includes a lot of differences. It is possible to find these...

The contribution analyzes the legal and ethic side of the infringement of copyright law in the university world from the not only theoretical point of view, but also with the use of practical knowledge. The focus is fixated mainly on the analysis of single reasons of this problem and on the...

The development of the history of accounting methods in Czech Lands is certainly interesting and informative and we can see that its organization has always enjoyed high standard. What is clear from the development is the fact that accounting has always reflected the atmosphere of the time and...

The contribution deals with the role of the branch standards in the process of the optimizing of the capital structure of the concrete firm. The enterprises can use the branch standards available and adjust their indebtedness on this level besides the process of the active optimizing. The...

The aim of this contribution is to analyze if does the debt policy theoretically and practically matter in concrete firm. The contribution is based on a basic analysis of single theories and their possible usage in the process of concrete optimizing. Also the practical usage of theories is...