Czech Legislation Research Articles

Development of the Czech forest related policy and institutions in the threshold of the 3<sup>rd</sup> millennium

This paper gives an overview of Czech forestry policy and legislation since the beginning of changes in the CEEC plus developments and activities of the main forestry institutions. These activities are referred to in the background material given for the political transition period and also related to the Pan-European and global forestry processes. The philosophy of forestry in the Czech Republic is based on the international framework set out by the first Ministerial Conference on the Protection of Forests in Europe and also in conjunction with the preparation of the Czech Republic for accession to the European Union. National and regional forest programmes are aimed at implementing the principles of sustainable forest management and a broad range of stakeholders from the forestry and environment sectors has been involved in its preparation. The current situation and main problems of forestry are given along with basic principles on how to solve such problems and also on how to fulfil obligations to future generations, and international commitments.

Transitional Injustice? Criteria for Conformity of Lustration to the Right to Political Expression

In order to promote democratic consolidation, countries undergoing the transition from repressive regimes often attempt to address past injustices and launch deep institutional reforms.1 These meas...

Analýza struktury základního účetního výkazu - rozvahy - podle US GAAP a IAS (IFRS)

Snahou tohoto přispěvku bylo nastinit podobnosti a rozdily v zakladnim ucetnim výkazu - rozvaze - v ramci Mezinarodnich ucetnich standardů (IAS - IFRS) a americkými ucetnimi standardy (US GAAP). Prvky rozvahy jsou v obou systemech definovany prakticky shodně. Pokud se týka formy výkazu, nema ani jeden ze systemů žadný povinně předepsaný format. V praxi vsak lze vystopovat mezi jednotlivými spolecnostmi mnohe shodne prvky při sestavovani rozvahy.Dale byla provedena strucna analýza jednotlivých položek rozvahy podle IAS (IFRS) a US GAAP. V praxi převažuje cleněni aktiv a zavazků na kratkodobe a dlouhodobe, i když podle normativnich textů neni toto cleněni povinne. Srovnani požadavků Mezinarodnich ucetnich standardů a US GAAP na oblast rozvahy je poněkud problematicke, protože vlastně srovnavame tyto systemy jako celek. V textu přispěvku byly uvedeny výsledky výzkumu, který provedla spolecnost Ernst and Young na 32 spolecnostech, ktere převaděly zavěrky mezi IAS (IFRS) a US GAAP.Pojeti rozvahy podle mezinarodně uznavaných ucetnich principů se výrazně odlisuje nejen od ceske legislativy, nýbrž i od narodnich uprav ostatnich evropských statů. V souvislosti s přechodem na Mezinarodni ucetni standardy v ramci Evropske unie stoji tedy před ucetni profesi nemale ukoly.

Determination of egg yolk content in egg liqueurs

The recent Czech Food law (Decree No. 264/2003, 93/2000 and 57/2003 of the law No. 110/1997 as amended) requires the minimal concentration of egg or egg yolk content in relevant food products (mayonnaises, egg pastas, egg liqueurs), however, the methods for the determination of egg and/or egg yolk content are not sufficiently specified. The presented study deals with the development and evaluation of the analytical methods for the determination of egg yolk content in egg liqueurs. Due to the high variability of the egg composition and a possible effect of processing on the composition of the product, several chemical markers were taken into the consideration: dry matter, phosphorus, fat, cholesterol, fatty acids, and lysozyme concentrations. The egg yolk content was estimated by means of multiple regression analyses of the calibration set (model samples) and the data obtained for raw materials and described in literature. According to the egg yolk content determined, only 6 from 10 analysed samples of egg liqueurs obtained from the local market met the limit of 140 g/l (calculated with the 10% standard deviation error of estimation) required by the recent Czech legislation.  

Environmental analysis in the winegrowing industry

Environmental analysis in the winegrowing industry is necessary for strategic management of businesses in this industry. The paper is focused on PEST analysis and pays attention to individual factors. It emphasizes the necessity of adjustment of the Czech legislation to the EU conditions, fulfilment of its conditions, e.g. compulsory registration of vineyards. In the field of economics, it is necessary to pay attention to renovation of vineyards with the help of subsidies from the state budget because the industry contributes to keeping the cultural level of the region and the human resources on the territory. It can be also a source of the environmental pollution. The technology of vine processing follows the changes in viniculture, changes of growing-technology and of the structure of white and red varieties. In conditions of the Czech Republic, it means to gradually transfer to production of quality varieties of vines by gradual renovation, which has to be a priority. The winegrowing sector is the industry with the highest value added also in the Czech Republic, and its share in the total agricultural production in a region can reach a significant level.

The development of the role of the audit in the Czech Republic

As the economies in Central Europe have commenced their transformation from centrally planned to market-led economies, each country has implemented a new legal framework for accounting and auditing. This provides a unique opportunity to research the implementation of aspects of accounting and auditing well known to Western market economies into different economic contexts. In particular, it provides an opportunity to revisit the role of the independent audit. This paper contributes to the research on the developing of auditing in Central Europe by analysing the role of the audit in the Czech Republic. It covers aspects of both regulation and practice and, in order to gain more understanding of how the audit role is developing in the Czech Republic, focuses on three areas: influences on the Czech audit legislation; the position of the audit report and perceptions of the objectives of the audit in the Czech Republic. After a brief review of the published literature on accounting and audit in the Czech Republic, the paper studies some of the country's recent economic and legislative developments in relation to auditing. These developments are put into the context of auditing before and after the ‘Velvet revolution’ of 1989. The paper then concentrates on the influences on the development of Czech audit legislation by comparing aspects of the Czech audit legislation with the German and UK equivalents. This comparison highlights some anomalies in the Czech legislation. The Czech audit legislation is then put into the local context based on a review of the contents of the audit report and its publication with interviews among a selection of users and preparers about how the audit is perceived.

Relationship between accounting and taxation in the Czech Republic

Changes taking place in the Czech Republic mean a return to the free market economy and private ownership. In the transition from centrally planned to market system new accounting and tax regulations were necessary. After a brief historical introduction, the paper examines the changes in relationship between accounting and taxation in the corresponding Czech legislation, the process of setting accounting regulations related to deferred tax, in particular. Recent development and experience after the year 1989 are described.

Changes in the Educational Practice in Kindergartens in the Czech Republic

Relatively extensive changes are currently taking place in the system of preschool education in the Czech Republic, which will mainly affect the educational landscape of kindergartens. A personalityoriented model of preschool education requires a considerate, understanding and helping approach to each child. The joint education of all children, where inclusion occurs for certain children who were excluded from children’s communities in the past, is happening within the context of Czech and international legislation. Supporting measures are provided to children where required. However, such measures may ultimately also benefit the teacher.