scholarly journals Global COVID-19 Pandemic and Indebtedness of Municipalities with Extended Power in the Czech Republic

2021 ◽  
Vol 92 ◽  
pp. 01023
Author(s):  
Eva Lajtkepová
Keyword(s):  
Czech Republic ◽  
Value Added ◽  
Secondary Data ◽  
Tax Revenue ◽  
The Czech Republic ◽  
Legal Limit ◽  
Fiscal Rule ◽  
The Subject ◽  
Extended Power

Research background: In theory, indebtedness of municipalities is only ever associated with the acquisition of investments. It is advised that indebtedness should be regulated by the state, but there is a risk of limiting investment in local infrastructure. Purpose of the article: According to Act No. 23/2017 Coll., municipalities must regulate their own indebtedness and comply with the fiscal rule on pain of penalty. The aim of this text is to provide an analysis and examine the prospects of compliance with the fiscal rule in 205 municipalities with extended power. The analysis is carried out between 2017 and 2019, the risks of compliance in the following years mainly relate to the emerging economic crisis caused by the COVID-19 pandemic. Methods: Given the subject of the analysis, secondary data was used for the research. Data was taken from the Monitor database operated by the Ministry of Finance of the Czech Republic. The obtained data had been processed using standard statistical methods. Findings & Value added: To date, the indebtedness of municipalities with extended power is not excessive: the mean and median values are still well below the legal limit. Still, there are some municipalities where the legal limit has been exceeded, or whose indebtedness is nearing the limit. In the event of reduced tax revenue, which is to be expected in the coming years, these municipalities will struggle to comply with the fiscal rule. The consequences will include halting or limiting local investment, and/or reducing the quality of local public goods.

scholarly journals Regional Brands as an Attribute of Product Quality

2017 ◽  
Vol 65 (6) ◽  
pp. 2131-2140 ◽  
Author(s):  
Lucie Vokáčová ◽  
Klára Margarisová ◽  
Jan Huml ◽  
Jiří Čerkasov
Keyword(s):  
Czech Republic ◽  
Secondary Data ◽  
Third Party ◽  
The Czech Republic ◽  
Quality Label ◽  
Perception Of Quality ◽  
Quality Of Products ◽  
Regional Product ◽  
Methodological Guidelines

Labelling of product origin arose spontaneously tradition and consumers automatically associated high quality or specific characteristics with such designations. Systems for labelling regional products have developed over time as third party activity, which assesses relevant criteria and guarantee their fulfilment by awarding a certificate. The aim of this paper is to define competitive environment in the designation of regional products in the Czech Republic and to demonstrate the link between regional product and quality. Part of the paper is identification of parameters determining the quality of products (in general) and the assessment of quality perception as one of the basic attributes of regional products. The article used secondary data from publicly available sources in the form of official web presentation of guarantors and coordinators of individual designation systems, methodological guidelines for granting and using brands, catalogues of certified products, etc. and presents partial results of research conducted via questionnaire survey, whose respondents are residents / visitors of various micro‑regions in the Czech Republic. The research shows that the perception of quality of products by a customer are not overly influenced by quality label, local origin (Czech product), or by labels in general. Doubts are also raised by the number of different certification systems. Regional brands provide space for differentiation from competitors, but only if they reach a unique position.

scholarly journals Information accessibility as an important global factor in accessible tourism

2021 ◽  
Vol 129 ◽  
pp. 08019
Author(s):  
Jana Stuchlikova ◽  
Milena Botlikova
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Professional Associations ◽  
Tourism Industry ◽  
Primary Data ◽  
Negative Effects ◽  
The Czech Republic ◽  
Global Factor ◽  
Information Accessibility

Research background: The modern tourism industry has undergone many significant changes in recent years, from the increasingly massive use of modern technologies, through the negative effects of the COVID-19 pandemic, to a new trend in the form of increasing domestic tourism. If the tourism businesses wants to succeed in a competitive environment, they should focus on the quality of the information they publish on their websites, social networks or through other sources with greater intensity than before. Information accessibility is an important factor on the basis of which potential clients decide on the purchase of a tourist product. Until now, companies focused primarily on foreign clients now have more room to focus on the much-neglected issue of accessibility for clients with specific needs; on the other hand, companies focused on domestic clients can also expand the range language versions of their information channels. In addition, the fact that the accessibility of tourism businesses not only brings a competitive advantage, but also strengthens the economic potential of the region. Purpose of the article: The aim of the paper is to map the level of information accessibility of tourism companies, primarily gastronomic facilities in the Czech Republic. Methods: Primary data obtained from controlled interviews with representatives of professional associations and operators of monitored facilities and secondary data from publicly available sources were used. Findings & Value added: The paper contains model examples of the state of information accessibility in tourism companies.

scholarly journals Influence of terroir on the concentration of selected stilbenes in wines of the cv. Riesling in the Czech Republic

2012 ◽  
Vol 39 (No. 1) ◽  
pp. 38-46 ◽  
Author(s):  
M. Kumšta ◽  
P. Pavloušek ◽  
J. Kupsa
Keyword(s):  
Czech Republic ◽  
Phenolic Compounds ◽  
Geographical Origin ◽  
Hplc Method ◽  
The Czech Republic ◽  
The Subject ◽  
The Relationship ◽  
Mean Concentration

The relationship between the terroir and the quality of grapes and/or wines is used in wine authenticity determination based on geographical origin. The phenolic compounds in grapes and wines are probably related to the terroir. The subject of the study was the analysis of 43 wines of the cv. Riesling from six wine-growing sub-regions, 16 different localities and four vintages to determine the content of trans-resveratrol, trans-piceid, cis-resveratrol and cis-piceid. The analyses were performed using an HPLC method. A relationship was observed between trans-resveratrol concentration in wines and wine-growing locality. The concentration of trans-resveratrol ranged from 0.04 to 0.82 mg/l with mean concentration of 0.28 mg/l. The highest concentrations of trans-resveratrol were found in wines from the localities Podmolí (0.66 mg/l), Hostěradice (0.64 mg/l and 0.82 mg/l), Mělník (0.59 mg/l) and Litoměřice (0.57 mg/l). Differences were also found in the relationship between trans-resveratrol and wine-growing sub-regions. Relationships between trans-piceid, cis-resveratrol or cis-piceid concentration and wine terroir were not demonstrated. The results of this study demonstrated the capability to differentiate the wine terroir using the trans-resveratrol concentrations.

scholarly journals A Stimulating the Learning of Polish and Czech Students with the Use of e-Learning Resources

2018 ◽  
pp. 213-228
Author(s):  
Ewa Ogrodzka-Mazur ◽  
Anna Szafrańska ◽  
Josef Malach ◽  
Milan Chmura
Keyword(s):  
Czech Republic ◽  
Educational Process ◽  
University Education ◽  
Research Network ◽  
The Czech Republic ◽  
E Learning ◽  
Constructivist Perspective ◽  
The Subject ◽  
Academic Teachers

The article is a result of the collaboration between Polish and Czech scientists who explore academic teachers’ application of resources from the e-learning environment. The presented studies were conducted in 2015-2016 within the IRNet project – International research network for study and development of new tools and methods for advanced pedagogical science in the field of ICT instruments, e-learning and intercultural competences in Poland (University of Silesia in Katowice, Faculty of Ethnology and Educational Science in Cieszyn) and the Czech Republic (University of Ostrava, Pedagogical Faculty). The research was aimed at learning the opinions of academic teachers on their preparation for distance classes and for the stimulation of students’ learning process. The research applied a constructivist perspective, which highlighted the learner’s activity resulting in the subject building their educational reality (in the educational process). Due to the comparative nature of the research, it invoked Harold J. Noah’s model of comparing the quality of University education. The text discusses cases of Poland and the Czech Republic.

scholarly journals Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic

Equilibrium ◽  
2020 ◽  
Vol 15 (3) ◽  
pp. 595-611
Author(s):  
David Homola ◽  
Marie Paseková
Keyword(s):  
Czech Republic ◽  
Value Added ◽  
Financial Statements ◽  
Statistical Dependence ◽  
Chi Square ◽  
The Czech Republic ◽  
Factors Influencing ◽  
Wide Range ◽  
Average Size

Research background: Accounting records provide a wide range of data necessary for decisions of the management as well as for users of a company’s financial statements. IFRS represents one of the widely accepted accounting principles, often mentioned in relation to the preparation of high-quality financial statements. Purpose of the article: The aim of this paper is to identify the factors contributing to the occurrence of misstatements when preparing financial statements under IFRS. The subsequent goal is to identify the possible influences of such misstatements on the users of the financial statements. Methods: The research itself focuses on perceived problems in IFRS application in the Czech Republic. The total tested population is 193 Czech companies preparing their financial statements under IFRS. Descriptive statistics, the chi-square test of independence along with proportional tests, are used for the statistical data analysis. Findings & Value added: The results indicate that, while misstatements in accounting do not occur regularly, a statistical dependence can be shown be-tween the frequency of misstatements occurrence and the average size of mis-statements. The frequency of the subsequently identified misstatements is also proven to be statistically dependent on the average size of misstatements. The IFRS themselves are not proven to influence misstatement occurrences in financial statements, which is in contrast with previous studies. Managerial pressures, similarly to other studies, are proven by the research to be affecting the quality of accounting information. This paper broadens the literature on the factors influencing the quality of financial statements prepared under IFRS and simultaneously reaches conclusions disproving the frequently noted bene-fits of IFRS implementation.

scholarly journals The Impact of the Global Pandemic on Selected Aspects of Sustainable Tourism in the Czech Republic

2021 ◽  
Vol 92 ◽  
pp. 01046
Author(s):  
Jana Stuchlíková ◽  
Milena Botlíková
Keyword(s):  
Czech Republic ◽  
Sustainable Tourism ◽  
Value Added ◽  
Secondary Data ◽  
Primary Data ◽  
The Czech Republic ◽  
Global Pandemic ◽  
Tourism Sector ◽  
Tourism Enterprises ◽  
The Impact

Research background: The overall impact of coronavirus has some positives and negatives on the tourism sector and thus on other downstream sectors. The stagnation of tourism will make it easier for overcrowded tourist centers, which corresponds to the goals of sustainable tourism. On the other hand, negatives can be attributed to it. The Covid -19 epidemic caused the decline in business activities in tourism to almost zero, not only in the Czech Republic, but in the entire global area. If we consider with the intention that a large part of tourism enterprises is dependent on foreign clients, then the steps necessary to prevent the further spread of the epidemic were fatal for many enterprises and contribute to rising unemployment, reducing public budget revenues, etc. It is clear that the functioning of tourism will not return to pre-coronavirus and will be gradual. Businesses will need to adapt their services and find new ways to distribute them. Purpose of the article: The aim of the paper is to map the effect of coronavirus on selected aspects of sustainable tourism in the Czech Republic. Methods: We used primary data obtained from controlled interviews with the operators of the monitored facilities and secondary data (EUROSTAT, CSO). Findings & Value added: The paper includes models of the impact of coronavirus in the field of tourism, focusing mainly on accommodation and catering establishments.

scholarly journals Entrepreneurial propensity index of university students. The case study from the Czech Republic, Slovakia and Poland

2019 ◽  
Vol 10 (1) ◽  
pp. 173-192 ◽  
Author(s):  
Ján Dvorský ◽  
Zora Petráková ◽  
Eliška Zapletalíková ◽  
Zoltán Rózsa
Keyword(s):  
Czech Republic ◽  
University Students ◽  
Value Added ◽  
Business Environment ◽  
University Education ◽  
The Czech Republic ◽  
Doing Business ◽  
The Social

Research background: Promotion of the entrepreneurship has an important role in the society, and the direct relationship between entrepreneurship and economic growth of the country is proven. Universities education should be one of the pillars to build the business environment and the entrepreneurial propensity of the students in the entrepreneurship. Purpose of the article: The paper aimed to define and quantify significant factors that shape the entrepreneurial propensity of university students and create the entrepreneurial propensity index. A part of this aim was a comparison of defined factors in the Czech Republic (CR), Slovakia (SR) and Poland (PL). Methods: The survey-based research was conducted with students in the last year of their economic studies on the universities. 1,352 students from 25 universities in selected countries were approached during research. A custom Entrepreneurial Propensity Index was created that was implemented separately for CR, SR and PL. Findings & Value added: The research brought interesting findings. The aggregated Entrepreneurial Propensity Index in the Czech Republic reached the value of 0.470, which was higher than that of Slovakia (0.424) and Poland (0.412). The evaluation of the quality of university education is similarly positive in all countries (CR: 0.659, PL: 0.589, SR: 0.592). Czech students gave access to the financial resources and the role of macroeconomic environment got a higher rating than Slovak and Polish students. On the contrary, Poland students gave the social environment and business advantages a higher rating than Czech and Slovak students. The evaluation of the personality traits is more positive in Slovakia. The most positive indicator for all students is that doing business enables to make use of own abilities and own solutions.

INTERNATIONAL GRANT COOPERATION AS A TOOL FOR THE DEVELOPMENT OF PROFESSIONAL COMPETENCIES OF UNIVERSITY TEACHERS

2018 ◽  
pp. 4-8
Author(s):  
Milan Chmura
Keyword(s):  
Higher Education ◽  
Czech Republic ◽  
Professional Education ◽  
European Countries ◽  
International Project ◽  
The Czech Republic ◽  
University Teachers ◽  
Quality Of Higher Education ◽  
Education And Development

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.

The Development of the Communication Skills of Individuals Living in Homes for People with Disabilities

2012 ◽  
Vol 2 (2) ◽  
pp. 56-70
Author(s):  
Petr Kopečný
Keyword(s):  
Czech Republic ◽  
Case Studies ◽  
Social Services ◽  
Communication Skills ◽  
Speech Therapy ◽  
People With Disabilities ◽  
Educational Support ◽  
The Czech Republic ◽  
The Subject ◽  
The Given

This paper concentrates on the area of special educational support provided to individuals living in homes for people with disabilities in the Czech Republic and presents partial research results illustrating the state of the provision of speech therapy to users of social services facilities falling under the jurisdiction of the Ministry of Labour and Social Affairs. The subject of the research is an analysis of support for the development of the communication skills of pupils living in social services facilities. The partial results of the research outline the approaches employed by the managerial staff of the given facilities in implementing special educational procedures, describe forms of speech therapy provision in homes for people with disabilities, and compare the attitudes of teachers and social services staff to the development of communication with the importance attributed to it by speech therapists and demonstrated by the case studies performed.

scholarly journals Analysis of the development of the economic account for agriculture of the Czech Republic

2012 ◽  
Vol 52 (No. 5) ◽  
pp. 205-208
Author(s):  
J. Klíma ◽  
M. Palát Sn
Keyword(s):  
Czech Republic ◽  
Statistical Analysis ◽  
Value Added ◽  
Plant Production ◽  
Reference Period ◽  
The Czech Republic ◽  
Agricultural Industry ◽  
Increasing Trend ◽  
Production Output ◽  
Net Value Added

The paper is focused on assessing the development of the economic account for agriculture of the Czech Republic in the selected reference period 1998–2003. There were evaluated effects of the particular types of the economic accounts. Methods of regression and correlation analysis and development trends were used for the mathematical-statistical analysis. The plant production output similarly as the output of agricultural industry show an increasing tendency since the period under investigation reaching a peak about 2001 and in next years decreasing in difference to the gross value added at basic prices and the net value added at basic prices which shows an increasing trend throughout the period. Both animal output and the agricultural services output show a decreasing trend reaching a minimum about 2002. 

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