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INTERNATIONAL CONFERENCE on ACCOUNTING, AUDITING and TAXATION
(ICAAT 2014)
December 11-12, 2014
Nordic Hotel Forum Conference Centre, Viru väljak 3, Tallinn
FIRST DAY: DECEMBER 11, 2014
9.30-10.00 Registration
10.00–10.30 Plenary session (Room Arcturus)
10.30–11.45 Session I Financial and Governmental Accounting (Room Arcturus)
Vitaly Kovalev
Development of Russian accounting for lease within the European
accounting framework
Karina Kenk, Toomas
Disclosure of performance information in performance management
Haldma
systems of Estonian local governments: a comprehensive view
Natalia Generalova,
The problem of localization of economic science by the example of study of
Ekaterina Popova
the scientific literature on accounting for goodwill in Russia and abroad
10.30–11.45 Session II Financial Statement Analysis (Room Altair)
Vaclovas Lakis
Jakub Maixner, Jan
Hospodka, Monika
Randáková, Jiřina Bokšová
Jaana Vaarmets, Paavo
Siimann
Reasons and consequences of information distortion in financial statements
Personal bankruptcy in the South Bohemian Region in the Czech Republic
The impact of subsidies received on companies’ financial ratios (by the
example of medium-sized Estonian food companies from 2005 to 2012)
11.45–12.00 Coffee break
12.00–13.45 Session III Financial Accounting and Financial Statement Analysis (Room Arcturus)
Timmy Lim, Jeffrey Knapp, English Premier League footballer transfer fees: is one time expensing or
Per Christen Tronnes, Leon capitalising more useful?
Wong
Iveta Mietule, Inta Brūna
Review and evaluation of the research methodology in the accounting
discipline in Latvia from 2003 until 2013
Maret Branten
Financial statement analysis in investigation of macroeconomic trends
Aldo Kask
Proposals to further development of the methodology of systems integrated
analysis for the evaluation of business results of a corporate group
12.00–13.45 Session IV Accounting Profession, Education and History (Room Altair)
Svetlana Karelskaya,
First institution of higher accounting education in Russia
Ekaterina Zuga
Jiři Strouhal, Georgeta
Recent accounting education literature review
Victoria Cailean
Viatcheslav Sokolov
Historiography of accounting in Russia
Dmitry Nazarov, Marina
Public significance of accounting: Russian original concept
Sidorova
13.45–14.45 Lunch
14.45–17.00 Session V Financial Accounting, Insurance, Taxation (Room Arcturus)
Jaan Alver, Lehte Alver
On some terminological problems of accounting and financial reporting:
The case of Estonia
Jiřina Bokšová, Jiři
When to recognize gross written premium from insurance contracts?
Strouhal
Evidence from CEE region
Tetiana Paientko
Financial flows in the informal sector of the economy and an analysis of
resulting tax revenue losses
Problems of electronic documents use in the tax control – the case of
Ukraine
Jiřina Bokšová
Proportional reinsurance: advantages and disadvantages
14.45–17.00 Session VI Management and Cost Accounting (Room Altair)
Šárka Fialová, Boris
Calculations and cost management in Czech hospitals
Popesko
Tarmo Kadak
Projected and actual benefits from the performance management systems
Petr Novak, Lucie
Variable costs from the view of business economics
Meixnerová
Boris Popesko, Šárka
Application of the activity-based costing in a hospital organization: case
Fialová, Petr Novák
study in the department of neonatology
Justyna Dobroszek
The use of controlling tools in logistics enterprises in Poland
Kateryna Proskura
SECOND DAY: DECEMBER 12, 2014
Room Altair
10.00–11.45 Session VII Management and Cost Accounting
Żaneta Pietrzak
Tomasz Wnuk-Pel
Petr Novak
Operational budgeting in Polish companies – evidence from the field
Viatcheslav Sokolov,
Svetlana Karelskaya
Jiři Strouhal, Carmen
Giorgiana Bonaci
Dmitry Nazarov, Nikolai
Klinov
Iivi Maspanov, Marike
Rämmel
The first attempt to create a professional accountants’ organization in
Russia
Facing current trends in accounting harmonization: on case of Czech
professional accountants
Calculation as a term of Russian accounting
Cost behavior and stickiness of costs in manufacturing enterprises as a part
of cost variability research
Luboš Smrčka
Cost management in connection with debtor defaults – examples from the
Czech Republic
Natalja Gurvitsh, Monika
Corporate social responsibility reporting linkage with financial performance
Nikitina-Kalamäe, Emilia
of companies: evidence from Estonian companies listed on NASDAQ OMX
Startseva
Baltic
11.45–13.45 Session VIII Social Responsibility and Accounting Profession
Development of auditing in Estonia 2003–2013: Comparison with Finland
13.45 Closing conference
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