| Attributes | Values |
|---|
| rdf:type
| |
| Description
| - Cílem vědeckého příspěvku je prezentace výsledků získaných analýzou faktorů ovlivňujících odloženou daň z příjmů v komerčních pojišťovnách na českém pojistném trhu. Hodnocení je zaměřeno v souladu s metodikou příspěvku na strukturu odložené daně z příjmů v souboru pojistitelů, členů České asociace pojišťoven. Tento příspěvek vznikl v rámci řešení výzkumného záměru Provozně ekonomické fakulty Mendelovy zemědělské a lesnické univerzity v Brně č. VZ MSM 6215648904 %22Česká ekonomika v procesech integrace a globalizace a vývoj agrárního sektoru a sektoru služeb v nových podmínkách evropského integrovaného trhu%22. (cs)
- The main objective of this paper is presentation of findings gathered through an analysis of items that cause deferred income tax in commercial insurance companies in the Czech insurance market. The evaluation of the subject is focused in accordance with the concept of the presented paper as regards structure analysis of the deferred tax, working with a selection of insurers -- members of the Czech Insurance Association. We study, document and evaluate the influence of the deferred income tax being related with the given available income, as well as related to the effective income tax rate in a commercial insurance company. This analysis concerns the evaluation of the present-day degree of transformation and approximation of the Czech system of insurance in the process of harmonization with the European insurance system. This paper was made with the support of the project %22The Czech Republic in the processes of integration and globalization, and the development of the agriculture and service secto
- The main objective of this paper is presentation of findings gathered through an analysis of items that cause deferred income tax in commercial insurance companies in the Czech insurance market. The evaluation of the subject is focused in accordance with the concept of the presented paper as regards structure analysis of the deferred tax, working with a selection of insurers -- members of the Czech Insurance Association. We study, document and evaluate the influence of the deferred income tax being related with the given available income, as well as related to the effective income tax rate in a commercial insurance company. This analysis concerns the evaluation of the present-day degree of transformation and approximation of the Czech system of insurance in the process of harmonization with the European insurance system. This paper was made with the support of the project %22The Czech Republic in the processes of integration and globalization, and the development of the agriculture and service secto (en)
|
| Title
| - Deferred Income Tax and Its Influence on Indicators Describing the Economic Performance of Commercial Insurance Companies in the Czech Republic
- Odložená daň z příjmů a její vliv na ukazatele charakterizující ekonomickou výkonnost komerčních pojišťoven v České republice (cs)
- Deferred Income Tax and Its Influence on Indicators Describing the Economic Performance of Commercial Insurance Companies in the Czech Republic (en)
|
| skos:prefLabel
| - Deferred Income Tax and Its Influence on Indicators Describing the Economic Performance of Commercial Insurance Companies in the Czech Republic
- Odložená daň z příjmů a její vliv na ukazatele charakterizující ekonomickou výkonnost komerčních pojišťoven v České republice (cs)
- Deferred Income Tax and Its Influence on Indicators Describing the Economic Performance of Commercial Insurance Companies in the Czech Republic (en)
|
| skos:notation
| - RIV/62156489:43110/07:00113076!RIV09-MSM-43110___
|
| http://linked.open...avai/riv/aktivita
| |
| http://linked.open...avai/riv/aktivity
| |
| http://linked.open...vai/riv/dodaniDat
| |
| http://linked.open...aciTvurceVysledku
| |
| http://linked.open.../riv/druhVysledku
| |
| http://linked.open...iv/duvernostUdaju
| |
| http://linked.open...titaPredkladatele
| |
| http://linked.open...dnocenehoVysledku
| |
| http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/07:00113076
|
| http://linked.open...riv/jazykVysledku
| |
| http://linked.open.../riv/klicovaSlova
| - liabilities; deferred income tax; accounting; assets; commercial insurance company (en)
|
| http://linked.open.../riv/klicoveSlovo
| |
| http://linked.open...ontrolniKodProRIV
| |
| http://linked.open...i/riv/mistoVydani
| |
| http://linked.open...i/riv/nazevZdroje
| |
| http://linked.open...in/vavai/riv/obor
| |
| http://linked.open...ichTvurcuVysledku
| |
| http://linked.open...cetTvurcuVysledku
| |
| http://linked.open...UplatneniVysledku
| |
| http://linked.open...iv/tvurceVysledku
| - Bohušová, Hana
- Vávrová, Eva
|
| http://linked.open...n/vavai/riv/zamer
| |
| number of pages
| |
| http://purl.org/ne...btex#hasPublisher
| |
| https://schema.org/isbn
| |
| http://localhost/t...ganizacniJednotka
| |
![[RDF Data]](/fct/images/sw-rdf-blue.png)
![[cxml]](/fct/images/cxml_doc.png)
![[csv]](/fct/images/csv_doc.png)
![[text]](/fct/images/ntriples_doc.png)
![[turtle]](/fct/images/n3turtle_doc.png)
![[ld+json]](/fct/images/jsonld_doc.png)
![[rdf+json]](/fct/images/json_doc.png)
![[rdf+xml]](/fct/images/xml_doc.png)
![[atom+xml]](/fct/images/atom_doc.png)
![[html]](/fct/images/html_doc.png)