scholarly journals Elementary financial analysis of the Forests of the Czech Republic, state enterprise

2012 ◽  
Vol 51 (No. 3) ◽  
pp. 127-140 ◽  
Author(s):  
V. Kupčák

The basic feature of an economic reform of the forestry in the Czech Republic after 1990 was separation of supervision in the state forests from operating performance. The Forests of the Czech Republic, state enterprise, was charged with management and supervision, hence economic activities of the subject are provided on the basis of contracts by entrepreneurial units called contractors in the forestry. The purpose of the paper is economic analysis of the Forests of the Czech Republic, state enterprise, in the period 1998–2002. The objective is the construction and testing of an elementary method of financial analysis as well as outline of financial situation and development of the chosen subject generally. The paper contributes to branch economy analysis, common in agriculture and wood-processing industry.

Author(s):  
Zbyněk Šmída

Forests owned by the state in the Czech Republic are managed by Forests of the Czech Republic, state enterprise with its headquarters in Hradec Králové. The private companies (established during the economic reform in 1992 and privatization in 1994) carry out silvicultural and logging activities in state forests on the basis of contracts. This study is focused on forest enterprises (contractors); the current situation of business environment in the Czech Republic was studied. There have been found 38 236 forestry entrepreneurs in the Czech Republic, and divided according to legal title, to numbers of employees onto groups on the basis of size and availability of their accounting data in the first part of the article.The second part deals with data mining from accounting by a process known as a Financial statement analysis, which has to make an informed decision for owners or managers of the enterprise. Ratio analysis is regarded as the basic methodical instrument of financial analysis. Ratio analysis effectively summarizes multiple financial statement categories into few relative indices of performance and financial position. It is powerful method for managing with the complexity and volume data presented in financial statements. The relative indices converse financial statement categories into measures and it helps control for differences across companies and across time. This article contains chosen forestry contractors and describes the most useful economic indicators (ratios) and takes into account possible utilization in the sector generally.


2012 ◽  
Vol 49 (No. 1) ◽  
pp. 27-36 ◽  
Author(s):  
V. Kupčák

The basic principle of the economic reform of state forests of the CzechRepublic after 1990 was to separate ma­nagement in forests from the implementation of production activities. A state enterprise Forests of the Czech Republic with its headquarters in Hradec Králové was charged to manage state forests. From the former 7 enterprises of state forests 78 joint-stock companies have been established that carry out silvicultural and logging activities in state forests and in forests of other owners under the conditions of competition environment and on the basis of contracts. The paper deals with the exact evaluation of partial and present results of the development of forestry economic reform, aimed at the study of the behaviour of transformed and privatised forest joint-stock companies.


2012 ◽  
Vol 2 (2) ◽  
pp. 56-70
Author(s):  
Petr Kopečný

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.


2021 ◽  
Vol 13 (1) ◽  
pp. 45-53
Author(s):  
VACLAV BERANEK ◽  
PETR STASTNY ◽  
VIT NOVACEK

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.


2020 ◽  
Vol 59 (4) ◽  
pp. 147-157
Author(s):  
Libor Martinek

Wilhelm Przeczek is a Polish writer who has lived in Karviná, the Czech Republic, since he was born in 1936. He is a member of a Polish minority and he has aimed his literary output at its members and at readers in Poland. Translations into the Czech language are aimed at readers in the Czech Republic. Having made a protest against the intervention of the Warsaw Pact armies into Czechoslovakia in August 1968, W. Przeczek was not allowed to publish and he was dismissed – he had worked as an editor of a Polish paper “Głos Ludu”. In 1970–1977 he worked as an actor, stage director, and dramatic advisor of a puppet show theatre Bajka in Český Těšín, the Czech Republic. In his article, the author deals with poems by W. Przeczek’s on the subject of journeys about Europe. The starting point is local, but a global result.


2021 ◽  
Vol 21 (2) ◽  
pp. 189-210
Author(s):  
Otakar Ungerman ◽  
Jaroslava Dědková

Abstract The subject of this paper is the contemporary use of the circular economy in business practice. The topicality of this theme was the reason for resolving the main objectives, which were to determine how enterprises in the Czech Republic are currently involved in the circular economy. The authors focused on empirical research, the methodological framework of which contains three interrelated parts. The basis was secondary research from scientific databases, which was followed up by the primary research. The objects of the primary research were based on three research questions, which were focused on the use of standardised environmental activities, the identification of tools of the circular economy and determining their importance. The research was evaluated using the methods of content analysis, descriptive and inductive statistics. The research showed that 71 % of enterprises present themselves as taking an active approach to the environment beyond the scope of the statutory obligations. Enterprises then make most use of regulatory tools such as the ISO 14001 standard or Ecodesign. An in-depth interview was used to identify sixteen tools of the circular economy as they are perceived by enterprises. When assessing importance, the highest rated tool was reducing energy consumption in production, waste from production, the consumption of materials, emissions and minimization of waste. Statistically significant differences were also identified with these tools. The research showed that the circular economy is most used in automotive industry enterprise.


Author(s):  
Eva Abramuszkinová Pavlíková ◽  
Ivana Kuřítková

Corporate social responsibility is in the focus of many companies in recent years. It becomes a way of sustainability for many companies on the market. It expresses a voluntary commitment of companies to behave responsibly to their surroundings within three pillars: economic, social and environmental one. The issue of social responsibility is developing in many European countries and European Commission is aiming at support for national CSR strategies. There are countries with highly developed CSR, on the other hand there are countries, such as the Czech Republic, where a public policy is being reformed, including discussions about CSR. This paper supports the idea that states should encourage social responsibility, as it allows businesses to become sustainable which leads to the stability of the economy. CSR activities can be focused on philanthropy, the care of the employees, the environment and transparency of economic activities. The process of CSR certification is important in the development of CSR in the Czech Republic. It allows companies to demonstrate their activities and visible achievements in this field. This paper describes the most popular types of certifications that are used in the Czech Republic and standards that do not have certification purposes, but they are very important. These are standards SA 8000, ISO 26000, ISO 9001, ISO 9004, ISO 9000, ISO 14001, ISO 14004, OHSAS 18001, IQNet SR 10 and the National Quality Policy.


Author(s):  
Jaromír Kolejka ◽  
Eva Nováková

Small parcels of agricultural land are rare in the present landscape of Czech Republic and become the subject of interests of the state protection of the nature, the landscape and the environment. At the same time, such areas represent interesting subjects for the local administration as attractive tourist object. In the historical territory of Moravia (the eastern 1/3 of the Czech Republic), a regional inventory of areas with preserved ancient land use structure was carried out on all individual cadastral territories (focused not only on small parcels, but also on large aristocratic estates on agricultural and forest land originated before the main wave of industrial revolution Moravia, before 1850. The sites are still subjects to topic economic pressure on land consolidation. Their existence in the future is under threat and is decreasing every year both in number and size. The inventory results are presented on example of the Jeseníky region.


2008 ◽  
Vol 2 (No. 1) ◽  
pp. 1-9 ◽  
Author(s):  
J. Vopravil ◽  
M. Janeček ◽  
M. Tippl

In the territory of the Czech Republic there are more than 50% of agricultural soils exposed to water erosion; it is a very urgent problem both at present and for the future. It must be solved now when there is still something to be protected. It is rather complicated to describe the soil properties in terms of soil susceptibility to water erosion because it is a complex relation in which many factors participate. For the complex evaluation of all main factors participating in erosion origination it is possible to apply the Universal Soil Loss Equation (USLE). It consists of six factors interacting with each other and participating in the origination of soil erosion. One of these factors is the soil erodibility factor (K-factor), the revision of which for soil conditions of the CR is the subject of this study. In total ca. 5000 soil pits from the whole territory of the country were processed and evaluated in detail. The main results of this study are K-factor values (means and variances) for the soil types, subtypes and varieties (represented in the database) according to the Taxonomic Classification System of Soils of the Czech Republic.


Forests ◽  
2020 ◽  
Vol 11 (6) ◽  
pp. 681
Author(s):  
Róbert Babuka ◽  
Andrea Sujová ◽  
Václav Kupčák

Research Highlights: One of the priorities of the European Commission is to build up an effective circular economy based on recycling and multiple use of materials. Wood biomass is a renewable raw material and can be used several times in a cascading sequence. Each country has a unique situation regarding the availability and utilization of wood sources. Background and Objectives: The objective of this study was to analyze wood flow in the Czech Republic using the cascading principle of biomass use. The specific situation in the Czech Republic lies in a lack of valid and reliable input data from official statistics. Therefore, the reverse input method was applied. Materials and Methods: Input data analyses of roundwood sources and foreign trade were based on official statistical data. The calculation of raw wood volume consumption in primary processing was performed based on the data after our own correction and recalculation. It was then possible to build up a basic model of multi-stage cascade wood use. The input volume of roundwood was divided among all types of primary processing production using conversion factors. Results: Cascading use of wood (CUW) showed the level of efficiency of the resource. Official statistical input data and the reversed input data regarding raw wood volume entering wood processing revealed differences at a level of 27%. The overall CUW in the Czech Republic indicates a high rate of wood use in primary processing with low added value and in generating energy. Conclusions: The reverse input method reveals the real situation of wood consumption irrespective of the level of official statistical data. It is suitable to apply in an environment of incomplete or incorrect input data. CUW in Czechia showed an opportunity for increasing the efficiency of wood utilization. The structure of wood use needs to be optimized towards creating greater added value.


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