"1"^^ . . . . . . "Znalosti pro tr\u017En\u00ED praxi 2014: M\u00E9dia a komunikace v 21. stolet\u00ED" . "RIV/61989592:15210/14:33150233" . . "Societas Scientiarum Olomucensis II" . . . "Theory of Accounts and its Historical Development"@en . "15210" . "Theory of Accounts and its Historical Development"@en . "Slav\u00ED\u010Dkov\u00E1, Pavla" . "history of the 20th century; history of the 19th century; education of accounting; theory of accounts; history of accounting"@en . . "[8881B0C1FF8E]" . "978-80-87533-07-9" . . "Teorie \u00FA\u010Dt\u016F a jej\u00ED historick\u00FD v\u00FDvoj"@cs . "2014-09-11+02:00"^^ . "7"^^ . . . "C\u00EDlem p\u0159\u00EDsp\u011Bvku je podat p\u0159ehled historick\u00E9ho v\u00FDvoje teorie \u00FA\u010Dt\u016F se zam\u011B\u0159en\u00EDm na \u010Desk\u00E9 prost\u0159ed\u00ED. V prvn\u00ED \u010D\u00E1sti se p\u0159\u00EDsp\u011Bvek v\u011Bnuje charakteristice personifika\u010Dn\u00ED teorie a z\u00E1klad\u016Fm teorie materialistick\u00E9 dle popisu F. H\u00FCgliho a J. F. Sch\u00E4ra. V druh\u00E9 \u010D\u00E1sti pak vyhodnocuje p\u0159\u00EDsp\u011Bvky do diskuze \u010Desk\u00FDch autor\u016F z obdob\u00ED konce 19. a prvn\u00ED poloviny 20. stolet\u00ED, zejm\u00E9na Josefa Pazourka, Alb\u00EDna \u017D\u00E1ka, Anton\u00EDna Sk\u0159ivana, Karla Chluma a Hugo Raulicha."@cs . . "Teorie \u00FA\u010Dt\u016F a jej\u00ED historick\u00FD v\u00FDvoj"@cs . "The aim of this paper is to give an overview of the development of the theory of accounts focusing on the Czech region. The first part describes characteristics of personification theory and main principles of materialist theory according F. H\u00FCgli and J.F. Sch\u00E4r. The second part evaluates the contributions to the discussion of Czech writers from the late 19th and early 20th century, particularly Josef Pazourek, Alb\u00EDn \u017D\u00E1k, Anton\u00EDn Sk\u0159ivan, Karel Chlum, and Hugo Raulich."@en . . "Olomouc" . . "Olomouc" . "49863" . "Teorie \u00FA\u010Dt\u016F a jej\u00ED historick\u00FD v\u00FDvoj" . "RIV/61989592:15210/14:33150233!RIV15-MSM-15210___" . . . "Teorie \u00FA\u010Dt\u016F a jej\u00ED historick\u00FD v\u00FDvoj" . "1"^^ . "S" . "C\u00EDlem p\u0159\u00EDsp\u011Bvku je podat p\u0159ehled historick\u00E9ho v\u00FDvoje teorie \u00FA\u010Dt\u016F se zam\u011B\u0159en\u00EDm na \u010Desk\u00E9 prost\u0159ed\u00ED. V prvn\u00ED \u010D\u00E1sti se p\u0159\u00EDsp\u011Bvek v\u011Bnuje charakteristice personifika\u010Dn\u00ED teorie a z\u00E1klad\u016Fm teorie materialistick\u00E9 dle popisu F. H\u00FCgliho a J. F. Sch\u00E4ra. V druh\u00E9 \u010D\u00E1sti pak vyhodnocuje p\u0159\u00EDsp\u011Bvky do diskuze \u010Desk\u00FDch autor\u016F z obdob\u00ED konce 19. a prvn\u00ED poloviny 20. stolet\u00ED, zejm\u00E9na Josefa Pazourka, Alb\u00EDna \u017D\u00E1ka, Anton\u00EDna Sk\u0159ivana, Karla Chluma a Hugo Raulicha." .