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Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 29
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 , 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&#...

Bíba, Ondřej
Towards measurability and identification of key benchmarks of Industry 4.0

This study presents an analysis, comparison and evaluation of the Industry 4.0 Concept, with the focus on the measurement of its overall benefit. Based on a wide range of theoretical perspectives, outcomes of expert studies and analyzes of top consultancy firms, we infer that ...

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 ec...

Smutka, Luboš , Hinke, Jana , Pulkrábek, Josef
Vývoj a současný stav cukrovarnictví v oblasti Austrálie a Oceánie

The article deals with sugar production and available production capacities in Oceania and Australia. The aim of this article is to identify the current state of production capacities at the regional level and its individual areas. The level of production (cc 5.2 mil. t of...

Hruška, Zdeněk , Hinke, Jana
Price policy of accommodation services as an important part of revenue management in the central Šumava mountains

The aim of this paper is, firstly to analyze the current state of price policy (as an important part of revenue management) implemented in accommodation facilities in the central Šumava mountains, and secondly to define the optimization measures leading to the maximization of the&#...

Beyer, Dirk , Hinke, Jana
Sectoral analysis of the differences in profitability of Czech and German business ventures: an empirical benchmark study

Profi tability measures are a lens through which business can be viewed and they form a common basis for investment decisions. Especially in areas close to national borders, these decisions could be linked to the question on which side of the border a venture should be&#x...

Hejduková, Pavlína , Kureková, Lucie
Healthcare systems and performance evaluation: comparison of performance indicators in V4 countries using models of composite indicators

Healthcare systems play a very important role in society and their role is becoming increasingly important in regard to the phenomenon of population ageing. The issue of the performance of healthcare systems should be at the forefront in terms of the interest of academi...

Hruška, Zdeněk , Benešová, Eva , Seifertová, Ivana
Komparace jednotlivých forem vztahu zaměstnance a zaměstnavatele z hlediska výdajů podnikatele

The brief article discusses tax matters, reflecting their specific two-sided perception. The tax issues reflect different approaches depending on which financial actor´s view is taken into account. While the state, having not only an obvious interest in effective tax revenue but ...

Faltejsková, Olga , Dvořáková, Lilia , Hotovcová, Barbora
Net promoter score integration into the enterprise performance measurement and management system: a way to performance methods development

In the current global environment the enterprise performance can be defined the best as the success on the market, the ability to succeed in the competition and to find the possibility for further growth in the constantly changing, unstable environment. In the vi...

Hinke, Jana , Hruška, Zdeněk
Nové trendy finančního účetnictví podnikatelů v kontextu právních předpisů České republiky

The issue of financial accounting, there is gradual harmonization across states, which stems primarily from international operations of entrepreneurs and European integration. In 2015, it was implemented through a...

Vacík, Emil , Fotr, Jiří , Špaček, Miroslav , Souček, Ivan
Scenarios and their application in strategic planning

The article deals with the concept of scenario planning. Scenarios, as opposed to usual prediction methods, are focused on the identification of discontinuities in the development and help the organization cope with sudden changes and noticeably contribute to its survival. Contemporar...

Fotr, Jiří , Plevný, Miroslav , Švecová, Lenka , Vacík, Emil
Multi-criteria project portfolio optimization under risk and specific limitations

The development of a portfolio of investment projects is a relatively underestimated economic practice, which often leads to wrong investment decisions with a negative impact on the corporate performance. This development is often done under certainty, which means with the ...

Hruška, Zdeněk , Dvořáková, Lilia
Theoretical and practical problems of environmental taxation in conditions of the Czech republic

The paper presents the research results in the field of environmental taxation in the conditions of the Czech Republic which was performed in 2011 and 2012. At first the theoretical analysis of environmental taxation genesis, current state and development in the Czech territ...

Hrdý, Milan , Šimek, Bohuslav
Valuation of the company in financial distress

The contribution deals with so far not very deeply analyzed, but very important issues of corporate valuation in financial distress. Only Damodaran offers the solution based on the valuation of the company in the financial distress as the option on the base of the ...

Krechovská, Michaela
Financial literacy as a path to sustainability

The paper aims to highlight the important role of financial literacy as one of the factors that ensures sustainable development in society. First, the paper deals with the definition of financial literacy and the importance of financial literacy for society. It analyses various sym...

Hruška, Zdeněk , Dvořáková, Lilia
Development milestones and tendencies of banking in the Czech lands in the context of financial literacy development

In the paper there are presented the results obtained in the qualitative research in the area of banking with a specific focus on the history, present and development tendencies of banking in the Czech lands. The main target of the paper is to identify, analyze and e...

Hruška, Zdeněk , Dvořáková, Lilia
Sledování environmentálních daní v rámci nákladů podnikatelských subjektů

Environmental taxes have to act as a stimulus tool for improving the environment and reducing pollution. Their imposition on natural gas and some other gases, solid fuels and electricity led to an increase in the prices of these products, for which the final consumers of ...

Hejduková, Pavlína , Krechovská, Michaela , Karlovec, Karel
Rozvoj islámského finančního systému v rámci globalizace finančních trhů

The Islamic financial system is an integral part of the global financial system. It is a financial system based and operating on the basis of Islamic law. The paper analyses the development of Islamic financial system in recent years, and represents the basic principles...

Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 29