scholarly journals The Contingency Factors Affecting Management Accounting in Czech Companies

2016 ◽  
Vol 64 (4) ◽  
pp. 1383-1392 ◽  
Author(s):  
Ladislav Šiška
Keyword(s):  
Czech Republic ◽  
Management Accounting ◽  
Developed Countries ◽  
Process Data ◽  
The Czech Republic ◽  
Factors Affecting ◽  
Performance Reporting ◽  
Strategic Management Accounting ◽  
Survey Results ◽  
The Developed Countries

Management accounting practices and the contingency factors affecting their application were subject of many complex studies, but none of them was carried out in the Czech Republic. That is why the article focuses on practices applied in Czech companies. Four different categories of management accounting practices (cost classifications, operational budgeting, operational performance reporting and strategic management accounting methods) were investigated based on survey data from companies domiciled in the Czech Republic. To get comparable results, respondents of the survey were asked questions developed and used by the other researchers (Henri 2006, Jansen et al. 2006, Widener 2007) for identification of significant contingency factors in the countries with developed markets. Factor and regression analyses were applied to process data gathered through survey. Results confirm that the Czech Republic – although sometimes considered to be economy with emerging markets – shows similar significant contingency factors affecting management accounting (MA) practices as companies in the developed countries do.

scholarly journals Age of population and the development of population ageing in the regions of the Czech Republic

2009 ◽  
Vol 55 (No. 6) ◽  
pp. 259-270 ◽  
Author(s):  
J. Dufek ◽  
B. Minařík
Keyword(s):  
Czech Republic ◽  
Birth Rate ◽  
Developed Countries ◽  
Population Ageing ◽  
Ageing Process ◽  
Average Growth ◽  
Growth Coefficient ◽  
The Czech Republic ◽  
Demographic Indicators ◽  
The Developed Countries

The process of ageing of the population is one of the negative demographic phenomena of the developed countries’ population. The basic reasons are the decrease of the birth-rate and a longer lifespan of people. These trends can also be seen in the Czech Republic on the state as well as the regional levels. Our contribution wants to analyze the differences in the age of population and the rapidity of the ageing process in the particular Czech regions. The database of the analysis comes from 12 selected demographic indicators related to the ageing process in the period 1998–2007. Based on the factor analysis, out of 12 indicators, we chose the ageing index and the ratio of productive population, where by the means of cluster analysis, we created groups of regions with the similar age of population as of 1<sup>st</sup> December 2007 and the similar rapidity of ageing process in the period 1998–2007. The graphs showing the regions by the level reached by the indicator and the respective average growth coefficient are included in the contribution. The analysis concludes by setting the order of regions by the age of their population and the rapidity of the ageing process independently as well as by the age and the process of ageing together.

scholarly journals   Consumption of beef in the Czech Republic

2012 ◽  
Vol 58 (No. 7) ◽  
pp. 308-314 ◽  
Author(s):  
M. Palát ◽  
Š. Dvořáková ◽  
N. Kupková
Keyword(s):  
Czech Republic ◽  
Statistical Analysis ◽  
Correlation Analysis ◽  
Demand Curve ◽  
Health Benefits ◽  
The Czech Republic ◽  
Factors Affecting

The paper is aimed at the demand for beef. Its objective is to evaluate the development of beef consumption in the market of the Czech Republic, and particularly to identify the factors affecting the level of demand for beef. It refers to the analysis of the development of beef consumption in the Czech Republic depending on its price and costs of the selected kinds of its near substitutes, when their relationships are evaluated through their relationships are evaluated methods of regression and correlation analysis. The paper proves statistically the existence of relations among these crucial factors determining the demand. There are, of course, other factors affecting the position and tendency of a demand curve. It refers, for example, to various tastes, customs, traditions, the degree of urbanization, the possible health benefits or risks, legislation or the expected decline or increase of prices of the particular kinds of meat. All factors mentioned above cannot be, however, included into the analysis because their values are not available and many of them cannot be even quantified. Results of the statistical analysis prove the fundamental role of final consumers in forming the demand for beef, when they are above all affected by prices of beef and its substitutes. &nbsp;

scholarly journals Factors affecting brownfield regeneration in post-socialist space: The case of the Czech Republic

2015 ◽  
Vol 48 ◽  
pp. 309-316 ◽  
Author(s):  
Robert Osman ◽  
Bohumil Frantál ◽  
Petr Klusáček ◽  
Josef Kunc ◽  
Stanislav Martinát
Keyword(s):  
Czech Republic ◽  
The Czech Republic ◽  
Factors Affecting

scholarly journals Factors affecting farm size on the European level and the national level of the Czech Republic

2017 ◽  
Vol 63 (No. 1) ◽  
pp. 1-12 ◽  
Author(s):  
Janovska Vratislava ◽  
Simova Petra ◽  
Vlasak Josef ◽  
Sklenicka Petr
Keyword(s):  
Czech Republic ◽  
National Level ◽  
Farm Size ◽  
National Scale ◽  
Sustainable Rural Development ◽  
The Czech Republic ◽  
Factors Affecting ◽  
Considerable Uncertainty ◽  
The Individual ◽  
The Eu

Extreme differences in agricultural holding size, existing not only among the countries within the EU as a whole but also within the farm structures of the individual countries, create a considerable uncertainty for establishing the optimal political and economic instruments to support sustainable rural development. The study explores the determinants influencing the spatial volatility of agricultural holding size at both the EU scale and the national scale of the Czech Republic, the latter of which has the largest mean agricultural holding size in the EU. While some factors are identical for both the EU and the Czech Republic, other effects can only be evaluated at the European or international scale, and still others can be evaluated only at the national scale. The only factor found in this study to be significantly associated with the agricultural holding size on the European scale was the wheat production. On the Czech national scale, land consolidation, unemployment rate, and soil fertility were significantly associated with the agricultural holding size. The study found that in the Czech Republic, the number of farms was increasing, while at the same time the agricultural holding sizes were decreasing. This is an opposite trend in comparison to the EU as a whole, where the number of farms is diminishing and the sizes increasing.

scholarly journals Do Sociodemographic Characteristics in Waste Management Matter? Case Study of Recyclable Generation in the Czech Republic

2019 ◽  
Vol 11 (7) ◽  
pp. 2030 ◽  
Author(s):  
Kristyna Rybova
Keyword(s):  
Czech Republic ◽  
Social Life ◽  
Developed Countries ◽  
Individual Characteristics ◽  
Point Of View ◽  
Situational Factors ◽  
Sociodemographic Characteristics ◽  
Spatial Effects ◽  
Waste Generation ◽  
The Czech Republic

The generation of recyclables in the Czech Republic has long been under the European average, but the proportion from municipal waste as a whole has been growing over the past few years. Previous research in the Czech Republic mainly focused on organizational or situational factors explaining recycling performance in municipalities. This study focuses on individual characteristics that are connected, among other things, to ongoing demographic changes. Currently ongoing sociodemographic development in the Czech Republic, as well as other developed countries, influence a broad range of aspects of social life, including waste generation and its structure. This paper aims at quantifying the relation between the sociodemographic characteristics of municipality inhabitants and recyclable generation. For this purpose, 13 variables describing inhabitants, households, and housing in 4897 Czech municipalities were selected that could influence the generation of recyclables according to foreign studies. Data were analyzed using multidimensional linear regression. Even though the resulting model only explains 9%, it is statistically significant and implies that sociodemographic variables can help explain recyclable generation. From this point of view, important variables are average household size, share of tertiary educated people, share of family houses, purchasing power per person, percentage of people employed in agriculture, and sex ratio. To increase the explained variability and emphasize local differences in recyclable generation, we also used geographically weighted regression (GWR). GWR results show that, to understand waste generation (at least in the Czech Republic) on a municipal level, it is necessary to also consider spatial effects and regional specifics.

scholarly journals Czeska oral history w perspektywie globalnej. Podobieństwa i różnice

2013 ◽  
Vol 3 ◽  
pp. 161-173
Author(s):  
Miroslav Vaněk
Keyword(s):  
South Africa ◽  
Czech Republic ◽  
Oral History ◽  
Historical Context ◽  
Developed Countries ◽  
Historical Interpretation ◽  
The Czech Republic ◽  
1960S And 1970S ◽  
Communist Countries ◽  
First Time

The article aims to highlight the specific route of Czech oral history in comparison with developed countries, where oral history has been an age-old tradition. Czech oral history, same as oral history in other so called post-communist countries, did not experience that with oral history in 1960s and 1970s, oral history was totally unknown in the then Czechoslovakia (as well as in other countries of the so called socialist block). In the Czech Republic, oral history was used in the mid-1990s for the first time; but it took much more time before it stopped being ignored and criticized. Boom of oral history started in the end of 1990s, same like in South America or South Africa, and of course at the post-communist countries. An increased interest in oral history, however, also brings along some problems and risks related with this new trend. I will examine some cases of journalistic work which passes itself off as oral history and which is often ideologically motivated. Mastering the method and a good knowledge of the historical context are, in my opinion, essential requirements for a valid historical interpretation, and lack of these can be crucial.

scholarly journals Key Enabling Technologies v ČR – internacionalizace výzkumu a průmyslového vlastnictví / Key Enabling Technologies in the Czech Republic – the internationalization of research and of industrial property rights

Ergo ◽  
2015 ◽  
Vol 10 (4) ◽  
pp. 3-12
Author(s):  
Zdeněk Kučera ◽  
Tomáš Vondrák
Keyword(s):  
Czech Republic ◽  
Property Rights ◽  
Developed Countries ◽  
The Other ◽  
Advanced Materials ◽  
Industrial Property ◽  
The Czech Republic ◽  
Enabling Technologies ◽  
Patent Applications ◽  
Key Enabling Technologies

This article aims to examine the character of the international relationships of the Czech Republic in R&D in the Key Enabling Technologies (KETs), and in the protection of international industrial property rights. The analysis of the publication activities indicates an increase of the internationalization of the Czech R&D in nanotechnology and to a lesser extent in advanced manufacturing technologies both in an absolute volume and relatively to the overall internalization of the whole Czech R&D system. The R&D related to KETs uses the foreign expertise less than is the overall extent of the R&D international collaboration of the Czech Republic. The traditional Czech R&D partners USA, UK, and Germany dominate in the KETs oriented collaborations. The collaboration in photonics and micro- and nanoelectronic with Japan, in nanotechnology with Malaysia and in advanced materials with Singapore is significantly higher than the overall collaboration with these countries. On the other side it is rather disquieting, that countries with advanced R&D like Austria, Switzerland, the Netherlands and Sweden are underrepresented in the KETs oriented Czech collaborative research. The patent analysis indicates that almost a half of the inventions in which the Czech researchers participated, is co-owned by foreign subjects. This probably relates to a significant number of global corporations or subsidiaries with R&D operating in the Czech Republic. In micro- and nanolelectronics and to a significant extent in photonics more than half of patent applications are co-owned by foreign entities. Most of the patent applications originating from Czech inventors are owned by US subjects. On the other hand the fraction of patent applications which have foreign inventors and are co-owned by Czech subjects is significantly lower in comparison with developed countries.

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