Právní úprava, účetnictví a analýza hospodaření vybraných politických stran v České republice

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Hanáčková, Kristýna

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The thesis deals with management of selected political parties in the Czech Republic. It describes legislation, accounting including financial statement and audit of political parties. There are characterized five parliamentary political parties – ODS, ČSSD, TOP 09, KSČM and Věci veřejné. Analysis of management of selected political parties is in practical part. Annual financial reports were a source of the analysis. Reports were for years 2010 and 2011.

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Import 26/06/2013

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political parties, non-profit organization, accounting, audit, financial statement, balance-sheet, profit and losses, annual financial report, liquidity indicators, indicators autarchy, indicators funding, analysis of management

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