scholarly journals Current Problems of Financial Law in Poland and in the Czech Republic Including Effects of the COVID-19 Pandemic

2021 ◽  
Vol 26 (4) ◽  
pp. 53-71
Author(s):  
Marcin Tyniewicki ◽  
Michal Kozieł
Keyword(s):  
Public Finance ◽  
Czech Republic ◽  
Negative Effects ◽  
The Czech Republic ◽  
The Public ◽  
Proper Actions ◽  
Legal Provisions ◽  
Public Resources ◽  
Legislative Changes ◽  
Financial Economy

Abstract It should be clearly stated that current pandemic of the COVID-19 virus has significantly impacted the public finances of many countries and considerably influenced the functioning of world’s economy. Allocation of public resources to prevent, or counteract, negative effects of the pandemic has taken various forms. Regardless of the extraordinariness of this situation, the possibility to use aid instruments depends on legislative changes and, thus, on the prior passing of appropriate legal provisions, since they determine the rules based on which these instruments are implemented. Poland, and the Czech Republic, have taken proper actions to combat the COVID-19 pandemic. Referring to the experience of both of these countries, it should be noted that legal and financial solutions used to counteract the pandemic have not always been conducted in accordance with constitutional norms, established financial law rules, or principles of conducting financial economy in the public finance sector. The Authors of this article, while evaluating these solutions, have decided to indicate certain general trends happening in the current financial law, which, unfortunately, are not always positive.

scholarly journals Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

2013 ◽  
Vol 61 (7) ◽  
pp. 2593-2602 ◽  
Author(s):  
Milana Otrusinová ◽  
Eliška Pastuszková
Keyword(s):  
Public Finance ◽  
Czech Republic ◽  
Public Sector ◽  
Financial Statements ◽  
Transformation Process ◽  
Paper Briefly ◽  
The Czech Republic ◽  
The Public ◽  
Survey Results ◽  
Municipal Level

This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, self-governing territorial units and allowance organizations. The objective of the paper is to describe the transformation process from state accounting to accrual principle accounting in the Czech Republic and to identify the main problems associated with the introduction of accrual principle. Authors summarize these key problems with the use of questionnaire survey results at the municipal level in the Czech Republic. According to the research presented in this paper, the ongoing reform has not provided the intended transparency of accounting in selected entities and these tend to have an impression of their efforts being wasted by doing unnecessary work. Drawing on the above facts, approaches to the public finance accounting reform by central authorities and municipalities are different. However, we can say that the reform was launched to improve the situation of users of financial statements and had been needed for many years because public sector accounting regulations were incomplete and non-uniform.

Zhodnocení veřejného výzkumu v regionech NUTS 2 v České republice

2021 ◽  
Author(s):  
Martina Halásková ◽  
Renata Halásková
Keyword(s):  
Czech Republic ◽  
Research And Development ◽  
Public Research ◽  
Scientific Publications ◽  
The Czech Republic ◽  
The Public ◽  
Public Resources ◽  
Specific Position ◽  
Similarities And Differences ◽  
Northwest Region

The paper aims to assess public research and development in NUTS 2 regions in the Czech Republic on the basis of selected determinants. The quantitative analysis of the selected determinants draws from data obtained in years 2011 and 2019 and applies multidimensional scaling to emphasise similarities and differences of public research in the regions. The results based on the evaluated determinants have shown a specific position of the Prague region, with the best results in public research and development in comparison to the other regions of the Czech Republic. The Central Bohemian and the Southwest regions also held a significant position in public research and development. By contrast, the Northwest region was found to be among the regions with the lowest potential for public research in both 2011 and 2019 (with the lowest volume of expenditures allocated to research and development in the public sector and the number of scientific publications per a million inhabitants). The analysis of 2019 showed a relatively low potential of public research also in the Moravian-Silesian region. The results demonstrate a different volume of public resources allocated to the financing of research and development in NUTS 2 regions in the Czech Republic, which is partially reflected

scholarly journals Quality of Public Finance and Economic Growth in the Czech Republic

2016 ◽  
Vol 64 (4) ◽  
pp. 1373-1381
Author(s):  
Irena Szarowská
Keyword(s):  
Public Finance ◽  
Economic Growth ◽  
Czech Republic ◽  
System Size ◽  
Tax Rates ◽  
The Czech Republic ◽  
The Public ◽  
Key Policy ◽  
The Government

Quality of public finances belongs to a key policy challenge as its improvement should lead to a long-term economic growth. The aim of the paper is to investigate if the key channels and tools used by the public finance (structure of revenue system, size of the government and composition of expenditure, level and sustainability of fiscal position) affect economic growth in the Czech Republic in the period 1995-2013. The empirical model is based on the methodology of Barro and Sala-i-Martin (2003) and the model of Mankiw et al. (1992) which is adapted to the framework of this study. The results of dynamic regressions suggest that economic growth is affected by public finance variables only partly and traditional sources of economic growth (human capital or openness) play bigger role. Provided evidence shows that total tax burden as well as the structure of revenue system (especially implicit tax rates on labour and consumption) should be primarily used as tools for maintain macroeconomic objectives. On the contrary, changes in size and composition of expenditure, balance and debt report not statistically significant impact.

scholarly journals Analysis of the perceived condition of forests in the Czech Republic

2013 ◽  
Vol 59 (No. 12) ◽  
pp. 514-519 ◽  
Author(s):  
M. Riedl ◽  
L. Šišák
Keyword(s):  
Czech Republic ◽  
Public Perception ◽  
Forest Policy ◽  
Successful Implementation ◽  
The Czech Republic ◽  
The Real ◽  
The Public ◽  
Forestry Sector ◽  
Realistic Perception ◽  
Opinion Polls

A realistic perception of the condition of forests, and the attributes of the forestry sector, by the public constitutes one of the basic prerequisites for successful implementation of forest policy in any country. Although data objectively demonstrate that the condition of Czech forests has improved, opinion polls show a gap between the public perception of the condition of Czech forests and the real status of these forests. The reasons for the discrepancy between reality and the perception of the public, and between the results of different surveys, are analysed. The most significant differences were found in perceptions of damage and threats to forests. The effectiveness of communication about forest policy is discussed, and some ways to create more effective communication are examined.

scholarly journals Increase in hepatitis A cases in the Czech Republic in 2008 - preliminary report

2008 ◽  
Vol 13 (40) ◽  
Author(s):  
K Fabianova ◽  
J Cástková ◽  
C Beneš ◽  
J Kyncl ◽  
B Kriz
Keyword(s):  
Public Health ◽  
Czech Republic ◽  
Viral Hepatitis ◽  
Preliminary Report ◽  
Hepatitis A ◽  
Health Protection ◽  
The Czech Republic ◽  
The Public ◽  
Viral Hepatitis A ◽  
Public Health Protection

The public health protection authorities in the Czech Republic report a rise in cases of viral hepatitis A (HAV) since the end of May 2008. In total, as many as 602 HAV cases have been reported in 2008 until the end of calendar week 39 (28 September).

scholarly journals Consequences of the Public Contract Law for Purchase of Scientific Appliances in the Czech Republic

2015 ◽  
Vol 63 (2) ◽  
pp. 675-681
Author(s):  
Martin Vyklický
Keyword(s):  
Czech Republic ◽  
Contract Law ◽  
Public Funds ◽  
The Czech Republic ◽  
The Public ◽  
Flow Of Funds ◽  
Science And Research ◽  
Research Equipment ◽  
Public Contract

This article essentially covers in more detail the consequences of the present wording of the Public Contract Law for purchase of scientific appliances in the Czech Republic. The beginning of the article deals with increasing public expenses in research; then, the problem is defined concerning unsuitable wording of certain provisions of the Public Contract Law; while subsequently, the solution for the problem is searched together with the final comments. Investing of public funds into science and research is probably the most efficient in a long-term horizon. However, the flow of funds for acquisition of scientific and research equipment should be supported by appropriate legislation with such wording and form not to prevent purchases of that equipment. Availability of public funds for something which in fact cannot be, due to wrongly set legislation, acquired by a contracting authority is the problem which must be eliminated through timely implementation of the above proposed changes in the Public Contract Law.

scholarly journals Exploring citizen science in post-socialist space: Uncovering its hidden character in the Czech Republic

2019 ◽  
Vol 27 (4) ◽  
pp. 241-253 ◽  
Author(s):  
Barbora Duží ◽  
Robert Osman ◽  
Jiří Lehejček ◽  
Eva Nováková ◽  
Pavel Taraba ◽  
...  
Keyword(s):  
Czech Republic ◽  
Citizen Science ◽  
The Czech Republic ◽  
The Public ◽  
Public Representation ◽  
Science Projects ◽  
Definition Of ◽  
High Level ◽  
Search Approach ◽  
Insight Into

Abstract Citizen science is a relatively new phenomenon in the Czech Republic and currently a general overview of existing citizen science projects is not available. This presents the challenge to uncover the ‘hidden’ citizen science landscapes. The main objective of this paper is to explore the (public) representation of citizen science (CS) projects and to describe their heterogeneity. The study aims to answer the question of what type of projects in the Czech Republic meet the definition of citizen science. Based on a specific methodological data-base search approach, we compiled a set of CS projects (N = 73). During the classification process, two general citizen science categories were identified. The first group (N = 46) consists of “pure” CS projects with a prevalence towards the natural sciences, principally ornithology, and thus corresponding to general European trends. Citizens usually participate in such research in the form of data collection and basic interpretation, and a high level of cooperation between academia and NGOs was detected. The second group of “potential” CS projects (N = 27) entails various forms of public participation in general, frequently coordinated by NGOs. Based on these results, we discuss the position of citizen science in the Czech Republic, including socially-oriented citizen science. Further research is strongly encouraged to achieve a more in-depth insight into this social phenomenon.

scholarly journals Comparison of Outcome Data for Shelter Dogs and Cats in the Czech Republic

Animals ◽  
2019 ◽  
Vol 9 (9) ◽  
pp. 595
Author(s):  
Veronika Vojtkovská ◽  
Eva Voslářová ◽  
Vladimír Večerek
Keyword(s):  
Czech Republic ◽  
Length Of Stay ◽  
Outcome Data ◽  
Negative Effects ◽  
Median Length ◽  
The Czech Republic ◽  
Animal Protection ◽  
Shelter Dogs ◽  
The Subject

Animal protection, which also comprises the subject of abandoned and stray animals, has become a pressing and widely discussed topic. The aim of this study was to compare dogs and cats from two shelters in a selected region of the Czech Republic, based on factors that affect the length of stay. The following factors were analyzed: outcome, sex, age, and purebred status. A total of 419 cats and 2580 dogs housed in the monitored shelters from 2013 to 2016 were included in the analysis. The results show that dogs (n = 1343; 52.1%) are returned to their owners significantly more often (p < 0.001) than cats (n = 10; 2.4%). Dogs stayed in the shelter significantly (p < 0.001) less time than cats regardless of the outcome (the median length of stay of dogs were 3 days, while that of cats was 51 days). Also the length of stay in the shelter until adoption is shorter in dogs than in cats (dogs: median 27 days; cats: median 53 days). Median length of stay tended to increase with the increasing age in both species. Monitored age categories of dogs and cats differed significantly (p < 0.05) in their median length of stay (LOS) until adoption. We found that purebred status does not affect the length of stay in the shelter until adoption, either in dogs or in cats. Overall, our results suggest that dogs are preferred over cats in the Czech Republic. Shelter operators should take into account this aspect affecting animal adoption. By targeted efforts and education of public, it is possible to mitigate the negative effects of favoring a certain category of animals over others.

scholarly journals ASPHER V4 Working Group supports the road map for professionalising the public health workforce

2019 ◽  
Vol 29 (Supplement_4) ◽  
Author(s):  
A Petrakova ◽  
R Otok ◽  
V Prikazsky ◽  
M Dlouhy ◽  
Z Prazanova ◽  
...  
Keyword(s):  
Public Health ◽  
Czech Republic ◽  
Health Workforce ◽  
Rapid Assessment ◽  
Public Health Workforce ◽  
The Czech Republic ◽  
The Public ◽  
Road Map ◽  
Current State ◽  
Public Health Profession

Abstract Background The ASPHER V4 Working Group (WG) was established in 2016 and officially launched during the 9th European Public Health Conference in Vienna. One of the key objectives of the WG is to strengthen public health capacity development in V4 countries. The WG supports the implementation of the recently reviewed European Action Plan for Strengthening Public Health Capacities (EAP). The EAP’s review highlighted the need to focus further action on four enabling Essential Public Health Functions (EPHOs) including human resources for public health. This is why the WG is heavily involved in the recent development of a new Road map for professionalising the public health workforce, one of the products of the recently established Coalition of Partners (CoP) that was convened by the WHO Regional Office for Europe in close cooperation with ASPHER and Maastricht University. Objectives Supporting the WHO CoP with a focus on development and further implementation of a new Road map for professionalising public health workforce in V4 countries. Using a new rapid assessment tool to evaluate the state of the public health profession in the Czech Republic. Sharing the report on the current state of public health professions in the Czech Republic with the WG and using it as a comparison of the current state in all V4 countries. Results Key strengths and weaknesses of the first rapid assessment of the current state of the public health profession in the Czech Republic are presented. Key actions are proposed for the WG: a) Preparation of a grant proposal to the International V4 Fund and b) Continuing active involvement in CoP activities. Conclusions The rapid assessment tool for evaluating the state of the public health profession was successfully implemented in the Czech Republic with the close cooperation of academia, researchers, policy makers and practitioners. The summary confirms that further work on the professionalization of the public health workforce is needed. Key messages ASPHER V4 WG is strongly involved in the development of a new road map for professionalising the public health workforce, coordinated by the WHO CoP, ASPHER and Maastricht University. Summary of the first rapid assessment of the current state of the public health profession in the Czech Republic confirms the importance of further action in this area of work.

Public stigma of electroconvulsive therapy (ECT) in the Czech Republic

2016 ◽  
Vol 33 (S1) ◽  
pp. S554-S554
Author(s):  
K. Mádlová ◽  
L. Kališová ◽  
M. Zajícová
Keyword(s):  
Czech Republic ◽  
Medical Students ◽  
University Graduates ◽  
Public Stigma ◽  
The Czech Republic ◽  
The Public ◽  
Paper Version ◽  
Permanent Memory ◽  
The Media ◽  
Competing Interest

AimsTo find out how the use of ECT in psychiatry is perceived by the public in the Czech Republic.MethodThe questionnaire (8 questions monitoring awareness, knowledge of ECT and its use in modern psychiatry) created for the purpose of this study was shared through internet and also distributed in paper version to public.ResultsThe sample consists of 365 respondents – age average 28.9 years, 62% of females, 53% of university graduates, 44% with secondary education, 3% other education, 27% of healthcare professionals outside the field of psychiatry, 20% of medical students before the start of the traineeship at psychiatry, 53% of the public. Among the respondents, 98% have heard about ECT, 7% of them think that ECT is no longer used. Among the respondents, 62% learned about ECT from the media (film, print). Among the respondents, 22% do not believe in the effectiveness of ECT, 30% think that ECT is abused by psychiatrists, 86% believe that ECT has side effects (personality changes, permanent memory disorders, brain damage, epilepsy). Among the respondents, 77% would agree with ECT, if it should be applied to their relative.DiscussionECT is an effective method in treating of severe mental disorders. But until now the public view is influenced by media. Due to the negative stereotype of the method many people are afraid of this treatment. The interesting fact is that also health professionals and medical students are influenced by public stigma of ECT.Disclosure of interestThe authors have not supplied their declaration of competing interest.

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