An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic

1997 ◽  
Vol 6 (4) ◽  
pp. 605-626 ◽  
Author(s):  
James Patton ◽  
Ivan Zelenka
Keyword(s):  
Czech Republic ◽  
Empirical Analysis ◽  
Annual Reports ◽  
The Czech Republic

scholarly journals School injuries and their prevention from the present perspective

2021 ◽  
Vol 13 (1) ◽  
pp. 45-53
Author(s):  
VACLAV BERANEK ◽  
PETR STASTNY ◽  
VIT NOVACEK
Keyword(s):  
Czech Republic ◽  
School Environment ◽  
Primary Schools ◽  
Annual Reports ◽  
The Czech Republic ◽  
Primary Level ◽  
Children And Young Adults ◽  
The Subject ◽  
Presentation Methods ◽  
Significant Health

Background: ‪Injuries are considered worldwide to be the most significant health problem, especially in childhood. In the Czech Republic, injuries are the most common cause of death among children and young adults. The aim of the study was to provide more insight in school accidents in the Czech Republic from 2008 to 2018 and to estimate future trends. Material and methods: ‪Annual reports of the Czech School Inspectorate (CSI) from 2007 to 2017 were the main sources of data. Results: ‪A high number of injuries occur in the school environment, especially at the primary level. In the Czech Republic, there has been a trend of rising numbers in reported school injuries over the last three years, from 33,000 in 2008 to 46,000 in 2018. Over the last 5 years, the number of reported accidents has increased by 1,000 per year. The most injuries occur in primary schools, within the subject Physical Education. Conclusions: ‪There are many activities which focus on the prevention of child injuries, the incidence of which has improved in recent years. Experience shows that when prevention programs include innovations and interesting presentation methods, they are successful.

scholarly journals The Role of Social Media on Tourists’ Behavior: An Empirical Analysis of Millennials from the Czech Republic

2020 ◽  
Vol 12 (18) ◽  
pp. 7735
Author(s):  
Mohsin Javed ◽  
Zuzana Tučková ◽  
Abdul Bashiru Jibril
Keyword(s):  
Social Media ◽  
Czech Republic ◽  
Empirical Analysis ◽  
Information Search ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Actual Behavior ◽  
The Czech Republic

Due to the emergence of Web 2.0 and consequently the increased use of social media, this study aims to explore the role of social media in changing the behavior of tourists and the choice of a destination. Despite the massive popularity of social media, the studies with a comprehensive set of driving constructs along with indicators of social media regarding the changing behavior of tourists are lacking in the literature. Therefore, framed by the theory of planned behavior (TPB), the present study fulfills this research gap by developing a set of driving constructs and carrying out an empirical analysis by collecting data from millennials in the selected universities of the Czech Republic. Through the non-random sampling technique, precisely convenience sampling, 261 valid responses were received, and partial least squares-structural equation modeling (PLS-SEM) analysis was performed to achieve the objectives of this study. The results indicate that social media channels have a significant impact on behavioral intention and the actual behavior of tourists (significant direct and indirect effect). The constructs tourist information search and tourism promotion were partially supported toward predicting the behavior of tourists. Control–variables related to socio-economic characteristics such as gender and educational level also have a significant impact in determining the actual behavior of tourists. Hence, overall, the study concludes with the significant and considerable impact of social media on the behavior of tourists. The contributions of the study and future directions are discussed at the end of the paper.

scholarly journals Opened Problems Of The Application Of IAS 39 On Reporting Of Financial Derivatives In The Czech Republic

2011 ◽  
Vol 6 (2) ◽  
Author(s):  
Jiří Strouhal
Keyword(s):  
Exchange Rate ◽  
Czech Republic ◽  
Interest Rates ◽  
Stock Exchange ◽  
The United States ◽  
Financial Derivatives ◽  
Annual Reports ◽  
The Czech Republic ◽  
Unusual Phenomenon ◽  
The Moment

Although in the United States derivatives have been traded since around the middle of the nineteenth century, in the Czech Republic a derivative was an unknown term until lately or rather a term referring to someplace in an ununknown empire. The situation started to change roughly in the second half of nineties, when as part of macroeconomic shocks and government crisis in 1997 when interest rates increased significantly and the Czech crown devaluated from day to day. At that time, companies felt, for the first time ever, how heavy impact an unexpected and not counted on change of market conditions may have on them. From 2001 to 2004, another unusual phenomenon occurred which shook the business sector; should a prophet predicted it at the end of the nineties, he would probably be clamed to be crazy. The exchange rate of dollar against crown dropped from over 40 CZK/USD to 20 CZK/USD. Companies that made contracts with their customers in dollars but with suppliers in crowns bore a great exchange rate risk and they frequently paid a lot when dollar dropped. At the moment we also have to mention world prices of oil and oil products which rocketed so high that nobody could have expected it several years ago. This paper focuses on the comparison of reporting of the derivatives using IFRS in comparison with the Czech accounting legislature by the companies listed on the Prague Stock Exchange (PSE). Study draws the attention to check the differences in reporting of derivatives and also compares their qualitative advantages. Results of this study are based on the analysis of annual reports of the companies listed on the PSE. Any of analyzed companies didnt allow all of the requirements of IFRS on reporting of the financial derivatives.

scholarly journals Relation Between Sustainability‑Related Communication and Competitiveness in the Chemical Industry

2017 ◽  
Vol 65 (1) ◽  
pp. 283-292
Author(s):  
Jaroslava Hyršlová ◽  
Pavel Tomšík ◽  
Lucie Vnoučková
Keyword(s):  
Czech Republic ◽  
Chemical Industry ◽  
Annual Reports ◽  
Social Aspects ◽  
Sufficient Information ◽  
High Quality ◽  
The Czech Republic ◽  
Current State ◽  
Key Stakeholders ◽  
The Relationship

Interests of companies in the sustainability‑related communication have risen considerably in recent years. This paper focuses on the current state of sustainability‑related reporting in chemical industry companies registered in the Association of Chemical Industry in the Czech Republic. It deals with the form and the content of reporting, the importance of different stakeholders in this process as well as benefits of the sustainability‑related communication and its impacts on competitiveness of the company. This paper summarizes the results of a research executed in the year 2014. The results of the research showed that chemical industry companies were aware of the significance of sustainability‑related communication and they utilized various types of sustainability‑related reports for this communication. Companies prefer to report on the environmental and social aspects of their activities primarily in their annual reports, or they issue separate environmental reports. The research verified the relationship between the sustainability‑related communication and competitiveness. A suitable established high quality system of communication that provides sufficient information and meets the information requirements of the key stakeholders may significantly contribute to reputation improvement, to increased attractiveness of the company as an employer and thereby to maintain, to improve respectively, the level of a company’s competitiveness.

scholarly journals Return to the New Normal: Empirical Analysis of Changes in E-consumer Behavior During the COVID-19 Pandemic

2021 ◽  
Author(s):  
František Pollák ◽  
Peter Markovič ◽  
Roman Vavrek ◽  
Michal Konečný
Keyword(s):  
Czech Republic ◽  
Statistical Analysis ◽  
Consumer Behavior ◽  
Empirical Analysis ◽  
Empirical Model ◽  
Business Practices ◽  
The Czech Republic ◽  
New Normal ◽  
Global Pandemic ◽  
Second Wave

The global pandemic caused by the new coronavirus has largely changed established business practices. The aim of the study is to present the results of eighteen-month intensive research into the effects of the pandemic on e-consumer behavior. In one of the most active e-commerce markets in Europe, the Czech Republic, we analyzed a sample of more than one and a half million Facebook users in terms of their C2B interactions on the B2C activities of the five major e-commerce market players. The measurements were carried out in three periods, which corresponded to the onset of the first wave, peak, and fading of the second wave of the pandemic. This enabled us to monitor the effect of seasonality and the stabilization of patterns of consumer behavior during the coronavirus crisis. The results suggest that a specific panic pattern of e-consumer behavior was developed at the time of the onset of the pandemic. However, as the pandemic progressed, the market has adapted to a new normal, which, as evidenced by the change in trends, appears to be a combination of the pre-pandemic and pandemic behavioral patterns. Using a statistical analysis, it was possible to identify delta of changes within the patterns of consumer behavior, thus fulfilling the final condition for creating an empirical model of the COVID-19 pandemic impacts on e-consumer behavior presented in this study.

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