I31 - General Welfare; Well-BeingNávrat zpět

The subject of this research is wellbeing. This area is still quite neglected in the Czech Republic. A research objective has been set: to determine whether the first generation is feeling a lower level of wellbeing than the emerging generation, as presented by the U-shape. Research questions have been formulated: Are there differences in the evaluation of wellbeing in two generations? If they exist, in which criteria are the differences significant? Data from 3,000 respondents from two generations were obtained for the research. The significance of the wellbeing elements was evaluated using the network process analytical method. In young respondents, thriving wellbeing is identified, as opposed to older respondents, where the struggling wellbeing type is identified.  In this way, researches on the occurrence of U-shape in this area are only partially confirmed. Young people prefer the financial aspect, health and social relationships are more important for the elderly. The article emphasizes that knowledge of the level of wellbeing is important both from the point of view of the individual and the whole of society.

This paper is focused on the detection of the information potential of the financial statements of non-profit organizations of two selected states. The accounting law limits the content and format of the financial reports forming the complex of the financial statements. Non-profit organizations shall use the system of double-entry accounting or single-entry accounting. Depending on the chosen system of accounting they prepare financial statements in the prescribed structure. In single-entry accounting the financial statement consists of cash receipts and cash payments and the statement of assets and liabilities. In double-entry accounting the financial statement consists the balance sheet, profit and loss statement and notes to financial statements. Collection of information contained in the financial statements shows the status and changes in property, economy of non-profit organization and responds to changes of regulations aristing from membership in the European Union. By performing a literature search using the methods of deduction and comparison were detected identical, analogous, discordant and absentee informations.