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Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 38
Marval, Štěpán , Hejduková, Pavlína , Roub, Radek
Dostupnost pitné vody v malých obcích

Polívka, Martin , Dvořáková, Lilia
Vyu�it� automatick� identifikace a sb�ru dat prost�ednictv�m radiofrekven�n�ch technologi� v prost�ed� pr�myslu 4.0

This article presents results of research dealing with the usage of automatic identification and data capture based on the radio frequency identification technology in the environment of Industry 4.0. This topic is actual both for academic theory and for practical business, as in t...

Polívka, Martin , Dvořáková, Lilia
Využití automatické identifikace a sběru dat prostřednictvím radiofrekvenčních technologií v prostředí průmyslu 4.0

This article presents results of research dealing with the usage of automatic identification and data capture based on the radio frequency identification technology in the environment of Industry 4.0. This topic is actual both for academic theory and for practical business, as in t...

Hinke, Jana
Charakteristika sektoru znalostně náročných služeb České republiky

The concepts of Industry 4.0 and then Company 4.0 have been not only discussed for a long time, but have demonstrated their growing role in the development of smart businesses. The aim of the paper was to describe the approaches to the classification of knowledge intensiv...

Hejduková, Pavlína
Dopady technologických změn na poptávku po pracovní síle

The technological changes are one of the major factors affecting the labour force demand. The computerization, cybernetization and digitalization will undoubtedly cause changes in the certain professions, the disappearance of certain professions or expanding and the establish of new professions. ...

Taušl Procházková, Petra , Vallišová, Lucie
Požadované znalosti, dovednosti a kvalifikace v souvislosti s nástupem a rozvojem společnosti 4.0 – systematická literární rešerše

Taking into consideration technological progress the boundaries between the work tasks performed by people and those that are algorithmizable are shifting. There is given more and more attention to the issue of Industry 4.0. It can be mentioned several authors devoting the literature&#x...

Černá, Marie , Dvořáková, Lilia , Vacek, Jiří
Společnost 4.0 – vybrané aspekty

Components of Society 4.0 are taken as those currently most significantly influencing human being, common activities related to the existence of individual in society. It is closely related to changes in approach to information and its use. Modern ways of data sharing and&#x...

Dvořáková, Lilia
Editorial

Vallišová, Lucie , Černá, Marie , Hinke, Jana
Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard

In the field of financial accounting, similarly to the company management, besides considering economic aspects, arises a need to incorporate the influence of enterprise’s activities on environment and society. Nevertheless, almost all accounting systems are still based on the financial view ...

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 ...

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...

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...

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...

Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 38