Abstract: During last decades is widely discussed the
international harmonization of financial reporting. This
harmonization is also affected by national tax systems in analyzed
countries. This paper provides some evidence on current national tax
systems in selected countries in Central and Eastern Europe. The
linkage of accounting profit as a tax base might decrease the
administrative burden for majority of SMEs, which are the most
important engine of each national economy.
Abstract: This study examines perception of environmental
approach in small and medium-sized enterprises (SMEs) – the
process by which firms integrate environmental concern into
business. Based on a review of the literature, the paper synthesizes
focus on environmental issues with the reflection in a case study in
the Czech Republic. Two themes of corporate environmentalism are
discussed – corporate environmental orientation and corporate
stances toward environmental concerns. It provides theoretical
material on greening organizational culture that is helpful in
understanding the response of contemporary business to
environmental problems. We integrate theoretical predictions with
empirical findings confronted with reality. Scales to measure these
themes are tested in a survey of managers in 229 Czech firms. We
used the process of in-depth questioning. The research question was
derived and answered in the context of the corresponding literature
and conducted research. A case study showed us that environmental
approach is variety different (depending on the size of the firm) in
SMEs sector. The results of the empirical mapping demonstrate
Czech company’s approach to environment and define the problem
areas and pinpoint the main limitation in the expansion of
environmental aspects. We contribute to the debate for recognition of
the particular role of environmental issues in business reality.
Abstract: Olomouc is a unique and complex landmark with
widespread forestation and land use. This research work was
conducted to assess important and complex land use change
trajectories in Olomouc region. Multi-temporal satellite data from
1991, 2001 and 2013 were used to extract land use/cover types by
object oriented classification method. To achieve the objectives, three
different aspects were used: (1) Calculate the quantity of each
transition; (2) Allocate location based landscape pattern (3) Compare
land use/cover evaluation procedure. Land cover change trajectories
shows that 16.69% agriculture, 54.33% forest and 21.98% other areas
(settlement, pasture and water-body) were stable in all three decade.
Approximately 30% of the study area maintained as a same land cove
type from 1991 to 2013. Here broad scale of political and socioeconomic
factors was also affect the rate and direction of landscape
changes. Distance from the settlements was the most important
predictor of land cover change trajectories. This showed that most of
landscape trajectories were caused by socio-economic activities and
mainly led to virtuous change on the ecological environment.
Abstract: The impact assessment in its various forms has
recently become a very important part of policy-making and
legislation in many different countries. Regulatory impact assessment
(RIA) is yet another set of analytical methods deployed in the
legislation of the European Union, of many developed countries as
well as in many developing ones such as Mexico, Malaysia and
Philippines. The aim of this paper is to provide a theoretical
background for economic models in regulatory impact assessment
and an overview of their application especially on the financial
market in the Czech Republic. We found out an inadequate
application of these models, what makes room for further research in
this field.
Abstract: The objective of this article is to discuss the potential
of economic analysis as a tool for identification and evaluation of
corruption in legislative acts. We propose that corruption be
perceived as a risk variable within the legislative process. Therefore
we find it appropriate to employ risk analysis methods, used in
various fields of economics, for the evaluation of corruption in
legislation. Furthermore we propose the incorporation of these
methods into the so called corruption impact assessment (CIA), the
general framework for detection of corruption in legislative acts. The
applications of the risk analysis methods are demonstrated on
examples of implementation of proposed CIA in the Czech Republic.
Abstract: Lack of resources for road infrastructure financing is a
problem that currently affects not only eastern European economies
but also many other countries especially in relation to the impact of
global financial crisis. In this context, we are talking about the socalled
short-investment problem as a result of long-term lack of
investment resources. Based on an analysis of road infrastructure
financing in the Czech Republic this article points out at weaknesses
of current system and proposes a long-term planning methodology
supported by system approach. Within this methodology and using
created system dynamic model the article predicts the development of
short-investment problem in the Country and in reaction on the
downward trend of certain sources the article presents various
scenarios resulting from the change of the structure of financial
sources. In the discussion the article focuses more closely on the
possibility of introduction of tax on vehicles instead of taxes with
declining revenue streams and estimates its approximate price in
relation to reaching various solutions of short-investment in time.
Abstract: This article considers with the influence of selected economic indicators for the development of the Zlin region. Development of the region is mainly influenced by business entities which are located in the region, as well as investors who contribute to the development of regions. For the development of the region it is necessary for skilled workers remain in the region and not to leave these skilled workers. The above-mentioned and other factors are affecting the development of each region.
Abstract: The paper deals with quality labels used in the food products market, especially with labels of quality, labels of origin, and labels of organic farming. The aim of the paper is to identify perception of these labels by consumers in the Czech Republic. The first part refers to the definition and specification of food quality labels that are relevant in the Czech Republic. The second part includes the discussion of marketing research results. Data were collected with personal questioning method. Empirical findings on 150 respondents are related to consumer awareness and perception of national and European food quality labels used in the Czech Republic, attitudes to purchases of labelled products, and interest in information regarding the labels. Statistical methods, in the concrete Pearson´s chi-square test of independence, coefficient of contingency, and coefficient of association are used to determinate if significant differences do exist among selected demographic categories of Czech consumers.
Abstract: Business continuity management (BCM) identifies
potential external and internal threats to an organization and their
impacts to business operations. The goal of the article is to identify,
based on the analysis of employee turnover in organizations in the
Czech Republic, the role of personnel planning in BCM. The article
is organized as follows. The first part of the article concentrates on
the theoretical background of the topic. The second part of the article
is dedicated to the evaluation of the outcomes of the survey
conducted (questionnaire survey), focusing on the analysis of
employee turnover in organizations in the Czech Republic. The final
part of the article underlines the role of personnel planning in BCM,
since poor planning of staff needs in an organization can represent
a future threat for business continuity ensuring.
Abstract: Increase in globalization of capital markets brings the
higher requirements on financial information provided for investors
who look for a highly comparable information. Paper deals with the
advantages and limitations of applying International Financial
Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a
greatest limit for full adoption of IFRS shall be acknowledged the
strong connection of continental accounting to tax system and
enormous high administrative burden for IFRS appliers.
Abstract: The paper presents the case study of hazard
identification and sensitivity of potential resource of emergency
water supply as part of the application of methodology classifying
the resources of drinking water for emergency supply of population.
The case study has been carried out on a selected resource of
emergency water supply in one region of the Czech Republic. The
hazard identification and sensitivity of potential resource of
emergency water supply is based on a unique procedure and
developed general registers of selected types of hazards and
sensitivities. The registers have been developed with the help of the
“Fault Tree Analysis” method in combination with the “What if
method”. The identified hazards for the assessed resource include
hailstorms and torrential rains, drought, soil erosion, accidents of
farm machinery, and agricultural production. The developed registers
of hazards and vulnerabilities and a semi-quantitative assessment of
hazards for individual parts of hydrological structure and
technological elements of presented drilled wells are the basis for a
semi-quantitative risk assessment of potential resource of emergency
supply of population and the subsequent classification of such
resource within the system of crisis planning.
Abstract: The article presents analysis results of maps of
expected subsidence in undermined areas for road repair
management. The analysis was done in the area of Karvina district in
the Czech Republic, including undermined areas with ongoing deep
mining activities or finished deep mining in years 2003 - 2009.
The article discusses the possibilities of local road maintenance
authorities to determine areas that will need most repairs in the future
with limited data available. Using the expected subsidence maps new
map of surface curvature was calculated. Combined with road maps
and historical data about repairs the result came for five main
categories of undermined areas, proving very simple tool for
management.
Abstract: Land degradation is of concern in many countries. People more and more must address the problems associated with the degradation of soil properties due to man. Increasingly, organic soil amendments, such as compost are being examined for their potential use in soil restoration and for preventing soil erosion. In the Czech Republic, compost is the most used to improve soil structure and increase the content of soil organic matter. Land reclamation / restoration is one of the ways to evaluate industrially produced compost because Czech farmers are not willing to use compost as organic fertilizer. The most common use of reclamation substrates in the Czech Republic is for the rehabilitation of landfills and contaminated sites.
This paper deals with the influence of reclamation substrates (RS) with different proportions of compost and sand on selected soil properties–chemical characteristics, nitrogen bioavailability, leaching of mineral nitrogen, respiration activity and plant biomass production. Chemical properties vary proportionally with addition of compost and sand to the control variant (topsoil). The highest differences between the variants were recorded in leaching of mineral nitrogen (varies from 1.36mg dm-3 in C to 9.09mg dm-3). Addition of compost to soil improves conditions for plant growth in comparison with soil alone. However, too high addition of compost may have adverse effects on plant growth. In addition, high proportion of compost increases leaching of mineral N. Therefore, mixture of 70% of soil with 10% of compost and 20% of sand may be recommended as optimal composition of RS.
Abstract: The article is aimed at bringing information on the scope and the level of use of talent management by organizations in one of the Czech Republic regions, in the Moravian-Silesian Region. On the basis of data acquired by a questionnaire survey it has been found out that organizations in the above-mentioned region are implementing the system of talent management on a small scale: this approach is used by 3.8 % of organizations only that is 9 from 237 (100 %) of the approached respondents. The main reasons why this approach is not used is either that organizations have no knowledge of it or there is lack of financial and personnel resources. In the article recommendations suggested by the author can be found for a wider application of talent management in the Czech practice.
Abstract: The organic farmers use wider range of crop varieties than the conventional farming. Bread wheat is the most favorite and the most common food crop. The organic bread wheat is usually of worse technological quality. Therefore, it is supposed to be an attractive alternative to the hulled wheat species (einkorn, emmer wheat and spelt). Twenty-five hulled bread wheat varieties and control bread wheat ones were grown on the certified organic parcel in České Budějovice (the Czech Republic) between 2009 and 2012. Their baking quality was measured and evaluated with standard methods, and in accordance with ICC. The results have shown that the grain of hulled wheat varieties contain a lot of proteins in grains (up to 18 percent); even the organic hulled bread wheat varieties are characterized by such good baking quality. Einkorn and emmer wheat are of worse technological quality of proteins (low values of gluten index and Zeleny test), which is a disadvantage of these two wheat species. On the other hand, spelt wheat is of better technological quality and is similar to the control bread wheat varieties. Mixtures consisting of bread wheat, among others, are considered good alternatives; they may contribute to wider range of use of the hulled wheat species. It is one of the possibilities which may increase the proportion of proteins in bread wheat grains; the nutrition-rich hulled wheat grains may be also used in such way at the same time.
Abstract: One part of the total employee’s reward is apart from basic wages or salary, employee’s benefits and intangible remuneration also so called contingent (variable) pay. Contingent pay is connected to performance, contribution, cap competency or skills of individual employees, and to team’s or company-wide performance or to combination of few of the mentioned possibilities. Sometimes among the contingent pay is also incorporated the remuneration based on length of employment, when the financial reward is not connected to performance or skills, but to length of continuous employment either on one working position or in one level of remuneration scale. Main aim of this article is to define, based on available information, contingent pay, describe individual forms, its advantages and disadvantages and possibilities to utilization in practice; but also bring information not only about its extent and level of utilization of contingent pay by companies in one of the Czech Republic’s regions, but also mention their practical experience with this type of remuneration.
Abstract: The paper presents the brief information on particular results of experimental study focused to the problems of behavior of structural plated components made of fiber-cement-based materials and used in building constructions, exposed to atmospheric physical effects given by the weather changes in the summer period. Weather changes represented namely by temperature and rain cause also the changes of the temperature and moisture of the investigated structural components. This can affect their static behavior that means stresses and deformations, which have been monitored as the main outputs of tests performed. Experimental verification is based on the simulation of the influence of temperature and rain using the defined procedure of warming and water sprinkling with respect to the corresponding weather conditions during summer period in the South Moravian region at the Czech Republic, for which the application of these structural components is mainly planned. Two types of components have been tested: (i) glass-fiber-concrete panels used for building façades and (ii) fiber-cement slabs used mainly for claddings, but also as a part of floor structures or lost shuttering, and so on.
Abstract: The article deals with the relation between rainfall in selected months and subsequent weed infestation of spring barley. The field experiment was performed at Mendel University agricultural enterprise in Žabčice, Czech Republic. Weed infestation was measured in spring barley vegetation in years 2004 to 2012. Barley was grown in three tillage variants: conventional tillage technology (CT), minimization tillage technology (MT), and no tillage (NT). Precipitation was recorded in one-day intervals. Monthly precipitation was calculated from the measured values in the months of October through to April. The technique of canonical correspondence analysis was applied for further statistical processing. 41 different species of weeds were found in the course of the 9-year monitoring period. The results clearly show that precipitation affects the incidence of most weed species in the selected months, but acts differently in the monitored variants of tillage technologies.
Abstract: This paper presents an exploration into the structure of the corporate governance network and interlocking directorates in the Czech Republic. First a literature overview and a basic terminology of the network theory is presented. Further in the text, statistics and other calculations relevant to corporate governance networks are presented. For this purpose an empirical data set consisting of 2 906 joint stock companies in the Czech Republic was examined. Industries with the highest average number of interlocks per company were healthcare, and energy and utilities. There is no observable link between the financial performance of the company and the number of its interlocks. Also interlocks with financial companies are very rare.
Abstract: The progress of concentrations of particular heavy metals was assessed in chosen localities in region Moravia, the Czech Republic, from 2007 to 2009. Particular metals were observed in localities with various types and characterization of zone. Pb, Ni, As and Cd were emphasized as a result of their toxicity and potential adverse health effect to the exposed population. The progress of metal concentrations and their health effects in the most polluted localities were examined. According to the results, the air pollution limit values were not exceeded. Based on the health risk assessment, the probability of developing tumorous diseases is acceptable, except for the increased probability of cancer risk from long-term exposure to As.