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Recent Submissions

Hájek, Ladislav , Hamplová, Eva , Jedlička, Pavel , Kovárník, Jaroslav
Vybrané aspekty kauzality daňové incidence

Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. There are two important types of taxes in every tax system, namely direct and indirect taxes. This article is focused on important part of current tax theory and tax&...

Vlachý, Jan
Zdroje a meze racionality opčního obchodování

Since its publication in 1973, the Black-Scholes model has become synonymous with scientific method in finance, it has paved the ground for model-based trading and investing, and gained a Nobel Prize. Based on extensive research, this paper demonstrates that 1973 cannot&#x...

Gogola, Ján
Spôsob permanentnej úpravy výšky poistného v neživotnom poistení

In determining premiums in non-life insurance there is no universal method. In this paper is applied Bühlmann-Straub model for determining credible premium in third-party vehicle insurance. Loss ratio is the ratio of total losses incurred in claims divided by the total premiums&#...

Macháčková, Vendula
Microfranchising: nový nástroj rozvojové pomoci

This paper introduces the topic of microfranchising as a new tool of development aid. Microferanchising should be more effective and impactful on lives of individuals than traditional and official development aid of international and governmental institutions which is often critised&...

Damborský, Milan , Wokoun, René , Krejčová, Nikola
The effectiveness of industrial zones support in the Czech republic

Economies and state budgets of many countries in the European Union have been calling for a change over the last decade. Expenditures of state and regional budgets should be reduced to improve their final bilance. Individual sectors of the economy should review each&#x...