scholarly journals IFRS Adoption for Accounting and Tax Purposes: An Issue Based on the Czech Republic as Compared with Other European Countries

2015 ◽  
Vol 25 ◽  
pp. 53-58 ◽  
Author(s):  
Simona Jirásková ◽  
Jan Molín
Author(s):  
Milan Chmura

The education and development of university teachers have its justifcation and its importance is signifcant not only in the Czech Republic but also abroad. This study provides an analysis of further professional education of university teachers in the Czech Republic and in selected European countries. Subsequently, it presents an international project with participants from the Czech Republic, Ukraine, Slovakia and Poland, which, ultimately, plays a role in the improvement of the quality of higher education.


Author(s):  
C. Madeira ◽  
L. Hořavová ◽  
F. dos Santos ◽  
J. R. Batuca ◽  
K. Nebeska ◽  
...  

Abstract Objectives Clinical trials provide one of the highest levels of evidence to support medical practice. Investigator initiated clinical trials (IICTs) answer relevant questions in clinical practice that may not be addressed by industry. For the first time, two European Countries are compared in terms of IICTs, respective funders and publications, envisaging to inspire others to use similar indicators to assess clinical research outcomes. Methods A retrospective systematic search of registered IICTs from 2004 to 2017, using four clinical trials registries was carried out in two European countries with similar population, GDP, HDI and medical schools but with different governmental models to fund clinical research. Each IICT was screened for sponsors, funders, type of intervention and associated publications, once completed. Results IICTs involving the Czech Republic and Portugal were n = 439 (42% with hospitals as sponsors) and n = 328 (47% with universities as sponsors), respectively. The Czech Republic and Portuguese funding agencies supported respectively 61 and 27 IICTs. Among these, trials with medicinal products represent 52% in Czech Republic and 4% in Portugal. In the first, a higher percentage of IICTs’ publications in high impact factor journals with national investigators as authors was observed, when compared to Portugal (75% vs 15%). Conclusion The better performance in clinical research by Czech Republic might be related to the existence of specific and periodic funding for clinical research, although further data are still needed to confirm this relationship. In upcoming years, the indicators used herein might be useful to tracking clinical research outcomes in these and other European countries.


2020 ◽  
Vol 10 (2) ◽  
pp. 52-71
Author(s):  
Nicole Horáková

The level of trust in politicians also in government institutions is taken as an indicator of the state of society in general. Various studies have shown that the population of the Central Eastern European countries, and especially the citizens of the Czech Republic, lack trust in state institutions and democratic structures. The trust of the Czech population in government institutions is, compared to other (Western) European countries, at a relatively low level. This article aims to discuss different factors that are currently influencing this lack of trust: the historical, cultural, and institutional. The empirical data for this article is based on the European Values Study and Czech surveys of public opinion concerning trust in government institutions.


2021 ◽  
Vol 37 (37) ◽  
pp. 22-42
Author(s):  
Alicja Paluch ◽  
Henryk Spustek

The ever-increasing need for in-depth analysis and quantification of the national power, in particular ‘hard’ and ‘soft’ power-generating factors as well as difficulties in identifying a comprehensive and effective method for scientific determination of the national power, have given rise to research in the indicated scientific issues within this article. The presented considerations aim to define the assumptions for a descriptive sub-model that would enable a comparison of Poland’s power in the economic sphere (which is a component of the non-military sphere) with the power of selected European countries. The research hypothesis is that, among the variety of descriptive variables in the economic sphere of the national power, there is a subset of mutually independent variables, at the same time strongly correlated with the national power, which make it possible to define assumptions for the sub-model of the national power. The steps of the research procedure were carried out using the method of system analysis (multi-criteria comparative analysis) and statistical analysis. The research activities undertaken have shown that the factors that are strongly correlated with the national power in the economic area of the European countries adopted for the analysis are: dynamics of industrial production, private sector credit flows and economic freedom index. The comparative analysis carried out demonstrates that the greatest increase in the economic power in the analysed period took place in Germany (0.68). Slightly smaller growth was recorded in the Czech Republic (0.62) and Poland (0.60), while the lowest value of increase was in Romania (0.23). The conducted qualitative comparative analysis of the economic power of selected European countries allowed to conclude that the independent variables identified are crucial for the formation of the economic power of the analysed countries. At the same time, a fairly strong position of the Czech Republic and Poland in relation to the economic power of Germany was found. The performed quantification of the economic power of the European countries provides a basis for the correct determination of changes in the power distribution of political units, assessment of the power and resources held by the state.


2014 ◽  
Vol 63 (3) ◽  
pp. 355-357 ◽  
Author(s):  
PETRA MYŠKOVÁ ◽  
RENÁTA KARPÍŠKOVÁ

An increased number of cases of salmonellosis caused by the rare serotype Mikawasima was noted in the years 2012 and 2013 in the Czech Republic. A potential on-going outbreak caused by this serotype in European countries has also been reported. Altogether 14 human and 1 environmental isolates from the year 2012 and 11 human isolates from the year 2013 from different locations of the Czech Republic were sent to our laboratory for typing. Macrorestriction analysis together with antimicrobial susceptibility testing and PCR for ESBL and plasmid-mediated quinolone resistance detection were performed to compare our isolates. Twenty-one isolates created two very similar clusters and 5 isolates had different profiles. Twenty-five isolates were fully susceptible to all agents used. One isolate showed resistance to 12 microbial agents and possessed blaTEM, blaSHV, blaOXA, blaCTX-M and qnrB genes.


Turyzm ◽  
2018 ◽  
Vol 28 (1) ◽  
pp. 35-40
Author(s):  
Kinga Krzesiwo ◽  
Kamila Ziółkowska-Weiss ◽  
Michał Żemła

Abstract Hiking, downhill skiing and snowboarding are among the most popular forms of active tourism in mountainous areas. Their popularity and their mass scale do not only result from the presence of the appropriate landscape, but also from its appropriate development. The objective of the article is to attempt to assess the attractiveness of selected Central European countries in terms of winter sports and mountain hiking, to consider the opinions of students who live in Visegrad Group countries, as well as to evaluate the barriers to development of their competitive offers. According to respondents, the most attractive countries for winter sports are Austria and Slovakia, and the least attractive are Hungary, Romania and Lithuania. In turn, according to the students, the best conditions for mountain hiking are in Slovakia, Austria, the Czech Republic and Poland. In addition, respondents from particular countries assessed domestic offers highly.


Author(s):  
Irena Jindrichovska ◽  
Dana Kubickova

This chapter analyses the political and economic impact of IFRS adoption in the Czech Republic. It contributes to the current understanding of IFRS adoption from the perspective of a small European transitional market, where local accounting standards were previously well developed and still play a major role in financial reporting mainly, however for local taxation purposes. Although there has been an observable increase in the country's exports, FDI and international trade since the beginning of the 1990s, the direct impact of IFRS is difficult to discern, because of many political and institutional changes that have taken place concurrently. However, it is clear that adoption of IFRS has contributed to greater cultivation of the economic environment and facilitated international operations. IFRS adoption is not highly prevalent but is gradually increasing. This is apparent mainly in Czech companies with foreign parents that are in any event required to report in IFRS.


2014 ◽  
Vol 60 (No. 7) ◽  
pp. 297-306 ◽  
Author(s):  
K. Pulkrab ◽  
M. Sloup ◽  
M. Zeman

The article addresses the issues of Douglas-fir (Pseudotsuga menziesii [Mirb.] Franco) production in the Czech Republic (CR). Our analysis shows that the tree species can occupy 149,616&ndash;163,713 ha in the CR (with respect to ecological limits set by the Czech legislation). The potential economic effect expressed by the gross yield of forest production might be higher by 27&ndash;30 million EUR&middot;yr<sup>&ndash;1</sup>.&nbsp; The results of the analysis support the forest owners&rsquo; interest to extend Douglas-fir production in the CR, similarly like it has been extended systematically in all European countries where natural conditions allow. &nbsp;


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