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Dane účtovníctvo odvody 8-9/2026 - Oprava chýb – priznanie k dani z príjmov PO
Právnická osoba, ktorá podala daňové priznanie k dani z príjmov a následne v ňom zistila chybu, opravuje túto chybu. Ako má správne postupovať sa dočítate v príspevku Oprava chýb – priznanie k dani z príjmov PO...
Titul obsahuje príspevky k zmenám v právnych predpisoch z oblastí daní, účtovania a zdaňovania miezd a odvodov.
Oprava chýb – priznanie k dani z príjmov PO
Nové sadzby dane z príjmov
Daňová asignácia pre neziskové organizácie
Použitie podielu zaplatenej dane pre rodiča
Odpisovanie DHM – zmeny
Nehnuteľnosť FO v zahraničí – prenájom
Zvýhodnené odpisovanie budov – superodpočet na šport
Príklady z praxe – odpisy budov
Nadmerný odpočet a jeho vrátenie
Zákon o evidencii tržieb – úhrada faktúry a vrátenie platby
Osobitný režim DPH – umelecké dielo
Vzdelávanie zamestnancov
Kryptoaktíva
Paušálne výdavky v daňových súvislostiach
Príklady z praxe k daňovým výdavkom
Oceňovanie kryptomeny
Overovanie účtovnej závierky audítorom
Investičné dotácie – účtovanie
Prevádzkové dotácie – účtovanie
Určovanie dane podľa pomôcok
Využívanie rodinných príslušníkov pri podnikaní
Pokladnica eKasa – ochrana a uchovávanie údajov
Daňová úľava – poskytnutie daňovému subjektu
Zákon o sociálnom poistení
Zákonné mzdové príplatky za prácu zamestnanca
Odstupné a odchodné
Nočná práca a príplatok za prácu v noci
Termíny pre prax v júni 2026
Termíny pre prax v júli 2026
Waylon University 4: To ti slibuju
Dillon McQueen: Kdy tě zase uvidím?
Serena Jensenová: Ehm, kdo jsi?
Na Waylonu se traduje jistá legenda: první dívka, kterou políbíš v prvním ročníku u táboráku, je ta, na kterou nikdy nezapomeneš. Zadře se ti pod kůži a probudí v tobě takovou vášeň, že bys pro ni udělal cokoli na světě.
Možná ji dokonce požádáš o ruku.
Ale… důležité je správné načasování. Ten polibek se může příšerně zvrtnout. Ta dívka může utéct. A Serena opravdu utekla.
Dillon je hvězdný quarterback Waylonu, který potřebuje dostudovat a dostat se do NFL. Co ale rozhodně nepotřebuje, je potkat dívku, kterou políbil u táboráku v prvním ročníku. Copak nestačí, že ho pronásleduje ve snech?
Osud se mu vysměje do očí, když na ni nečekaně narazí v obchodě. Obklopen svým dívčím harémem si ležérně nahází do košíku všechna balení sušenek Oreo, které ona miluje. Ona mu to oplatí a vykoupí poslední balení jeho oblíbeného piva.
Ta legenda je určitě prokletím. Ona není jeho typ, a navíc ho určitě nenávidí. Ba co hůř – jak je možné, že si na něj nevzpomíná, když mu před třemi lety vypálila do srdce cejch?
Proč o ni přes to všechno pořád usiluje?
Získá nový hvězdný quarterback vysněnou dívku, nebo udělá největší chybu svého života?
dostupné aj ako:
Watching You Fall
Some promises are meant to be broken. When Josie’s sister Megan spirals into addiction, she makes a sacred vow: if anything happens to Megan, Josie will take care of her young son, Sunny. Three days later, Megan is dead—and Josie’s promise becomes a life sentence. Haunted by guilt over failing to save her sister, Josie welcomes her troubled nephew into her home. But as the initial shock of grief fades, unsettling questions surface. Megan wasn’t alone on the night she died. Was it really her addiction that killed her, or something more siniste? s her family begins to fracture, Josie feels her grip on reality slipping. Strange incidents multiply. Items disappear. Whispered conversations stop when she enters rooms. Is Sunny’s presence causing these disturbances, or is Josie’s guilt-ridden grief making her paranoid? When the people she trusted most begin to doubt her stability, she’s forced to question everything she thought she knew. Because some promises don’t just bind us—they blind us to the truth. A claustrophobic psychological thriller about family loyalty, deadly secrets and the price of keeping your word, perfect for fans of Lisa Jewell and Shari Lapena.
Ľadové kráľovstvo a Ľadové kráľovstvo 2, 2. vydanie
Kto by nepoznal nesmrteľný príbeh Elsy, Anny, Kristoffa so Svenom a Olafa a ich ľadového kráľovstva? V tejto knihe nájdete navyše aj pokračovanie! Kráľovnej Else znie v hlave tajomný hlas a láka ju do neznáma. Elsa ho nasleduje, pretože dúfa, že sa od neho dozvie, odkiaľ pochádza jej čarovná moc. Cesta ich zavedie do Začarovaného lesa, kde zistí, že najskôr musí napraviť krivdy z minulosti. Až potom Elsa dorazí k bájnej rieke Ahtohallan a tam objaví, kým v skutočnosti je a kde je jej miesto v živote.
The Triumph of Christianity Redescribed
In The Triumph of Christianity Redescribed, Éric Rebillard argues that the appearance of Christian signs and practices in the Roman Empire has long been misunderstood. Rather than marking a rapid wave of conversions or the triumph of belief, the spread of Christian signs reflected a more complex and fluid religious landscape. Rebillard offers a striking new account of how Christianity took hold, not through adherence to doctrine or formal membership in a church, but through a gradual diffusion of signs and practices. Drawing on cognitive science, anthropology, and theories of religious mobility, he shows how individuals across the ancient Mediterranean experimented with religious symbols: adopting some, abandoning others, and often blending them without concern for consistency. Rebillard maps out a world where religious affiliation was provisional, situational, and rarely exclusive. The Triumph of Christianity Redescribed challenges the idea that Christianity's rise was a straightforward story of growth, mission, or hegemony. By replacing a triumphalist narrative with one attuned to ambiguity, resilience, and the everyday realities of religious life in late antiquity, Rebillard offers scholars and general readers alike a richer, more accurate account of how Christianity spread—and what that spread actually meant.
DK Iceland
Your essential Iceland travel guide
Drive the legendary Ring Road, go whale-watching in Husavik or soak in the thermal waters of the Blue Lagoon - there are so many reasons to visit Iceland. If you want to see the very best of a place (plus a few surprises along the way), DK's Iceland travel guide is the one for you.
Every page is designed to inspire you and make planning easy, with travel ideas, easy-to-follow itineraries and detailed area-by-area chapters so you can experience Iceland your way, whatever you're into.
Inside this updated Iceland guide book, you'll find:
- our expert picks of Iceland's must-see sights and top experiences
- beautiful photography and iconic cutaway illustrations that put you inside the country's hot spots
- clear, dependable maps and easy-to-follow walking and driving tours
- inspiring itineraries to match your time, interests, and pace
- cultural insights that bring Iceland's history and traditions to life
- tips on the best places to eat, drink, shop and stay
- detailed area-by-area chapters, covering all parts of Iceland
- practical advice: get ready, get around, and stay safe
With DK, planning feels like part of the adventure. Whether it's your first trip or your fifth, our Iceland travel guide book will help you make every day as memorable as the next.
Want the best of Iceland in your pocket? Try Top 10 Iceland.
DK Top 10 Brussels, Bruges, Antwerp and Ghent
The world's favourite pocket travel guides
Perfect for a city break or short stay, Top 10 Brussels, Bruges, Antwerp and Ghent is your essential pocket travel guide. Top 10 lists showcase the cities' highlights, so you can spend less time researching and more time exploring. It's compact and easy to carry, too, and filled with expert tips and clear maps to guide you on the go.
Inside this Brussels, Bruges, Antwerp and Ghent guide book, you'll find:
- Top 10 lists covering the must-sees and must-dos, including the Grand Place and the collections in the Musées Royaux des Beaux-Arts
- The cities' best areas to explore
- Recommendations for sightseeing, food and drink, and shopping
- Themed lists, including the best art galleries, museums, festivals and events, and more
- Easy-to-follow itineraries, perfect for a weekend break
- Laminated pull-out city map, plus detailed area maps for easy navigation
For longer trips and more on Brussels, Bruges, Antwerp and Ghent's culture, history and attractions, pair this pocket guide with our classic DK Brussels, Bruges, Antwerp and Ghent travel guide.
Stitch ide do postieľky
Stitch sa chystá do postieľky, ale zdá sa, že nezatvorí očká, kým nevyvedie nejaké šibalstvo. Čo zažije malý mimozemšťan, než sa konečne zababuší pod perinku? Spolu so Stitchom si upracte hračky, vyčistite zúbky, oblečte si pyžamko a vypočujte si rozprávku!
Frieren: Když jedna cesta končí 6
Frieren i Fern se podařilo úspěšně projít prvním kolem kouzelnických zkoušek první třídy, ve kterém musely družiny uchazečů prokázat nejen schopnost spolupracovat, ale i ubránit se ostatním kouzelníkům. Po několika dnech zaslouženého odpočinku na ně čeká druhé kolo, ve kterém již bude každý uchazeč bojovat sám za sebe. Nepanuje však příliš optimistická nálada – druhé kolo má totiž na starosti Sense, kouzelnice nechvalně proslulá extrémní obtížností svých zkoušek. Jaké nástrahy čekají na uchazeče v ruinách staré hrobky, kde se bude zkouška konat?
John Constantine Hellblazer
Anglický kouzelník, lhář, podvodník... a hlavní hrdina řady, ve které se městská fantasy střetává s hororem. John Constantine (známý i díky filmu s Keanu Reevesem v hlavní roli), chlápek v baloňáku, s cigaretou v puse, vždy připravený urážet a podrážet své okolí, se nám tady představí v příbězích od těch nejslavnějších komiksových tvůrců!
V knize se bude potýkat s nebezpečným deníčkem, s kultem uctívajícím atomovou bombu a skupinou zlodějů, kteří se rozhodnou ukrást magický artefakt… a netuší, čemu otevřeli dveře. A je tu i příběh Syn člověka vyprávějící o tom, jak byl John Constantine kdysi přinucen oživit syna šéfa podsvětí. Jediná možnost, jak to udělat, byla provést antiexorcismus – do dětského těla přivolat démona. Nyní, o šestnáct let později, ovoce tehdejšího zoufalého činu dozrálo, puklo a zalilo Londýn shnilou šťávou. A Constantine se musí postavit tváří v tvář noční můře, kterou vyvolal.
In Case I Go Missing
In Case I Go Missing, the debut YA thriller from R. N. Swann, is a twist-filled small-town mystery. Perfect for fans of The Reappearance of Rachel Price.
Fenny has been the Watson to Sarah's Sherlock for as long as she can remember. Over the years, Sarah has ruffled a few feathers in their small town as an amateur detective and vigilante.
Now, she's disappeared. The police have written her off as a runaway - but when Fenny discovers the binder Sarah left behind with a disturbing title, In Case I Go Missing, she knows there's foul play. Sarah was investigating her biggest mystery yet, one so explosive it had the power to shake the town to its very foundations.
So Fenny picks up the case, following a trail of clues leading back to the dark, secret past of her home. How far did her suspects go to keep the truth buried?
The 29-Minute Vegan
All hail, the reigning vegan queen is back! Bestselling vegan author Isa Chandra Moskowitz shows readers how to get a plant-based meal on the table in just under 30 minutes.
If you avoid cooking plant-based meals at home because they seems like a lot of work and/or an investment of time, Isa Chandra Moskowitz is here to say: Nope. These are more than 100 crazy-easy, super-fast, satisfying vegan meals perfect for the pacing of our busy lives.
Moskowitz's loyal fans count on her mastery of vegan cooking, unique flavor profiles, frank humor, and punk style to offer guidance on all aspects of vegan cooking. Her recipes appeal to both lifelong vegans and aspiring vegans who crave the flavors, aromas, and textures of meat.
Whether you're hungry for a comforting Massaman Curry or need your Taco Tuesday fix, or just crave a super-fast Green Curry Tofu Noodle Salad, Moskowitz will have you set up faster than ordering in.
Once Upon a Tail - Once Upon a Tail 1
Full of heart and humor, this early reader graphic novel series stars two best friends in a fantastical medieval setting, perfect for fans of Narwhal and Jelly and Peter & Ernesto
Wallace is a knightly horse who loves rules. Poppy is a free-spirit dragon who loves adventure.
These two unlikely pals disagree on most everything-but still manage to have a lot of fun-filled shenanigans together in the Land of La-Dee-Dah.
Told in three short and silly stories with subtle social-emotional themes, this young graphic novel follows the everyday adventures of two best buds as they step out of their comfort zones, discover hidden powers, and eat a LOT of banana pudding. With a high-interest fantasy setting, accessible reading level, and kid-perfect humor, this series is designed for emerging and reluctant readers alike.
The Forest Called You
Worship the idol. Fall for the real girl.
In a future Korea, those who can afford to have retreated from the ravaged world outside, slipping on virtual reality headsets to lose themselves in simulations of the past.
But high school student Soop, unable to access VR, is bullied by her classmates for being forced to remain in the real world. Her only solace comes from the K-pop she listens to on repeat. When Yichae - Soop's favourite idol - comes to film a new music video at her school, Soop hopes this might be her chance at real connection.
But Yichae has her own troubles. She is one of few remaining 'real' idols, celebrated for her authenticity, yet forced to live up to the unattainable beauty standards of her virtual counterparts. As Soop and Yichae are drawn closer through their shared love of music and unexpected feelings start to grow, both must question how to stay true to themselves and each other in an increasingly artificial world.
Translated by Joheun Lee, translator of Holy Boy
Disaster Dad: Fun Day Fiasco
'Even sillier than the reddest pair of underpants, this is packed with action, antics and the groaniest of dad jokes' - Shane Hegarty, author of the Boot series
'Donncha is back with another dad-sized dollop of disaster! Jam-packed with delicious doughnuts, wind-borne wellies and supermodel mutts, this chronicle of calamity is fantastic fun for all the family ... and their dog!' - Alan Nolan, author of the Molly and Bram series
Irish rugby star and media personality Donncha O'Callaghan is back with another laugh-out-loud family story, written with Blue Peter Book Club author Karen Owen and illustrated by Jenny Taylor.
When Finn, Emma, Dad and Mum participate in a family fun day to raise money for charity, their competitive nature is revealed!
When the family discover that Dad's arch-rival is also competing in the family fun day, Dad is determined to win! With a welly-throwing competition, wacky races and a talent show to prepare for, the family are on a strict NO DOUGHNUTS diet and training regime. But will their efforts be enough to win the prize?
Full of mishaps and chaos, this hilarious story is sure to delight all readers aged 7+, and is perfect for fans of Dermot O'Leary, Jeremy Strong and Pamela Butchart.
Also available - Disaster Dad: Chicken Chaos.
Artificial Wisdom
The year is 2050. In the teeth of a climate catastrophe, the world is left with a drastic solution: one global leader to steer it through the coming apocalypse.
The final two candidates are ex-US President Lockwood, and Solomon, the world’s first political artificial intelligence.
As whispers of a global conspiracy emerge, investigative journalist Marcus Tully find himself at the centre of it – when Solomon’s creator turns up murdered.
Overnight, one investigation becomes two, and it’s not just the result of the election that’s at stake but the future of the species. Suddenly humanity must make an impossible choice – between salvation, or freedom.
Nový věk impéria: Jak rasismus a kolonialismus stále vládnou světu
Kehinde Andrews v této provokativní knize vyvrací mýtus o konci kolonialismu a odhaluje, jak jeho struktury nadále ovládají globální kapitalismus i moderní sociální systémy. Autor nabízí naléhavou analýzu současné geopolitiky a varuje, že bez hluboké transformace základů našeho světa zůstane skutečná dekolonizace nedosažitelným cílem.
Práce a Mzdy 8-9/2026 - Stravné, Rekreácie
Pri vyslaní zamestnanca na pracovnú cestu zamestnávateľom vzniká zamestnancovi nárok na cestovné náhrady. Najčastejšie vyplácanou náhradou je stravné za každý kalendárny deň pracovnej cesty v tuzemsku aj v zahraničí. Kedy má zamestnanec zo zákona o cestovných náhradách pri tuzemských pracovných cestách nárok na poskytnutie stravného? Aké sumy stravného platia od 1. decembra 2025 pre rok 2026?
Titul obsahuje príspevky k zmenám v právnych predpisoch z oblastí daní, účtovania a zdaňovania miezd a odvodov.
Stravné pri pracovných cestách zamestnancov
Porušenie pracovnej disciplíny a absencia
Rekreácie z pohľadu výdavkov zamestnávateľa
Vlastné náradie zamestnanca pri výkone práce
Obligatórne predpoklady pre udelenie výpovede
Súbeh práce nadčas a práce vo sviatok
Sociálny fond v daňových výdavkoch
Lekárske preventívne prehliadky zabezpečené zamestnávateľom
Splatnosť a výplata mzdy
Poskytnutie príspevku na rekreáciu pre zamestnanca
Doplnkové dôchodkové sporenie
Neospravedlnená absencia v práci
Náhrada nákladov vynaložených na zvyšovanie kvalifikácie zamestnanca
Oprava chýb pri zdanení príjmov fyzickej osoby
Výdavky na osobnú potrebu podnikateľa
Práce zakázané mladistvým
Súčasti a prijímanie zmluvy o zriadení spoločného obecného úradu
Odporúčania k smernici o finančnej kontrole
Organizácia štátnej správy výskumu
Školstvo a prevencia
Zamestnanec má voči zamestnávateľovi povinnosti, ktoré sa zaviazal plniť pri podpise pracovnej zmluvy, jednou z povinnosti je aj dodržiavanie pracovnej disciplíny. Ak zamestnanec pracovnú disciplínu nedodrží, môžu nasledovať sankcie. Aké sankcie môže zamestnávateľ za porušenie pracovnej disciplíny uplatniť? Intenzita porušenia pracovnej disciplíny je jedným zo základných hľadísk pri rozhodovaní o postihu (sankcie) za porušenie pracovnej disciplíny. Zákonník práce rozlišuje medzi dvoma intenzitami porušenia pracovnej disciplíny - závažné a menej závažné, pričom rozdiel medzi závažným a menej závažným porušením pracovnej disciplíny súčasná právna úprava nevymedzuje. Čo sa teda považuje za závažné a za menej závažné porušenie pracovnej disciplíny sa ponecháva na posúdení alebo rozhodnutí zamestnávateľa, ktorý by mal ku každému zamestnancovi a k posúdeniu jeho porušenia pracovnej disciplíny pristupovať individuálne, s prihliadnutím na konkrétne konanie konkrétneho zamestnanca.
Transformations in Critical Theory
No matter where or how we live, we face enormous challenges today: inequalities continue to deepen, democratic institutions are being attacked and undermined, the environment is being destroyed and climate change is bringing humanity to a point where its very survival as a species is at stake. What does the tradition of critical theory have to say about the great challenges confronting u? n Transformations in Critical Theory, Maeve Cooke seeks to renew and revitalize Frankfurt School critical theory in ways that will help it engage with key contemporary issues and challenges, while at the same time remaining true to its mission of identifying ways to create a better world for everyone. She seeks to foster communication between critical theory and other intellectual traditions, pushing it beyond Eurocentrism and anthropocentrism and enabling it to expand and enrich its critical methodology and emancipatory visions. She urges critical theory to look outwards, beyond the epistemological and ontological contexts of Western modernity, and to investigate possibilities for better futures opened by this outwards movement. She also urges critical theory to move beyond anthropocentrism and adopt a more ecologically attuned perspective that acknowledges the importance of human relations to other-than-human beings and the ecosystems that sustain all life. Revitalized in this way, the kind of critical theory developed by Cooke re-envisions individual freedom as ethically oriented, self-determining, self-transforming human agency, always opening outwards and towards the future. Such agency is constituted in interrelation with other-than-human entities, attentive to others, human and other-than-human, receptive for new and possibly unsettling experiences and politically as well as ethically-existentially always on the move. This bold work demonstrates that critical theory in the Frankfurt School tradition is not merely a static repository of texts that belong to the early 20th century and only of historic interest but rather a living tradition ready to learn from other traditions, open to the future and capable of being renewed in ways that can help us address some of the great challenges of the 21st–century.
Najpredávanejší autori v tejto kategórii: Dominik Dán, Joanne K. Rowling, Elle Kennedy, Freida McFadden, Lucinda Riley.





























