Katedra financí a účetnictvi / Department of Finance and Accounting


Recent Submissions

Dvořáková, Lilia
Umělá inteligence ve Společnosti 4.0

The paper presents artificial intelligence as a dynamically developing and interdisciplinary field. The development of artificial intelligence systems also raises unanswered questions about philosophy, ethics, management, and abuse risks. Currently, artificial intelligence brings a number of benefits to al...

Moravec, Lukáš , Rohan, Jan , Hinke, Jan
Estimation of international tax planning impact on corporate tax gap in the Czech Republic

The issue of base erosion and profit shifting (BEPS) caused by multinational companies is a potential important impediment to tax collections. Because tax planning schemes utilized gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdiction where there&#...

Vacík, Emil , Špaček, Miroslav
Process Innovation in Service Sector Matching Industry 4.0 Environment

In Industry 4.0 era two types of innovative development are receiving more attention: service innovation and industrial big data. The main outcome of the paper is a normative model design of decision-making on service innovation concerning outsourcing. This model combines both financial ...

Vacík, Emil , Špaček, Miroslav , Fotr, Jiří , Kracík, Lukáš
Project portfolio optimization as a part of strategy implementation process in small and medium-sized enterprises: a methodology of the selection of projects with the aim to balance strategy, risk and performance

This paper presents an improved managerial approach to project portfolio development using software optimization tools. A review of literature revealed a gap formed by the lack of either an established approach or a normative model of how to develop portfolios in SMEs. To bridge&#x...

Černá, Marie , Hejduková, Pavlína , Krešová, Jozefína
Accounting and tax specifics of selected ecclesiastical institution

Conducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national&#...