scholarly journals Faktory ovlivňující výkonnost podniku – analýza empirických dat

2021 ◽  
Vol 10 (4) ◽  
pp. 34-40
Author(s):  
Marta Nosková

The question of business performance assessment has been discussed by many researchers. Some resulting indicators of business performance can be applied in all enterprises (e.g. ROE, ROA), some have limited use (e.g. Tobin ́s Q). This paper focuses on finding the aspects (indicators), that could affect business performance itself, rather than to propose new indicators of business performance. The results of this analysis could help the management of enterprise to focus on the right objectives in the future. The research adopted quantitative approach. It is based on analysis of fourteen indicators (i.e. their values) processed in order to prove or disprove their statistical interrelationship with chosen performance indicators (ROE, ROS). The dataset, describing 784 large enterprises in the Czech Republic, was downloaded from Albertina – Gold edition. Data were statistically tested using Spearman ́s correlation coefficient. Findings of this research indicate that in the case of few indicators (such as Equity or Total debt in the case of ROS) the relationship can be proven. These indicators are presented, and results are discussed in the paper, together with the possible future research.

2021 ◽  
Vol 9 (5) ◽  
pp. 102-120
Author(s):  
Ondrej Zizlavsky ◽  
Nikola Janickova

This article builds on existing family business research conducted worldwide and embeds the research results in the Czech context to portray the Czech Republic as a critically important context for extending our knowledge on important family firms’ topics. In this article, we present a systematic review and integration of 69 articles published in peer-reviewed journals by Elsevier, Emerald, Wiley and others from 2015 to 2021 in order to answer two research questions: what is the role of innovation in SME family firms and what drives the innovation in family firms? Specifically, the content of the article discusses the new definition of family firm in the Czech Republic; the relationship between innovation and family firm growth; and some contextual factors that might affect the innovations in the Czech SME family firms: ability and willingness paradox, socioemotional wealth, and familiness. The insights of this review are used to develop suggestions for future research in setting the value of family firm where innovation can play an essential role as one of the core value drivers.


Author(s):  
Filip Kotal ◽  
František Kožíšek ◽  
Hana Jeligová ◽  
Adam Vavrouš ◽  
Daniel Gari Wayessa ◽  
...  

The modern, risk-based approach requires that only those pollutants which are likely to be present in a given water supply should be monitored in drinking water. From this perspective, defining...


SAGE Open ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 215824402110095
Author(s):  
Jakub Dostál

The economic value of volunteering is an increasingly important part of volunteering management. It has become part of public policies. Some requests for proposals (RFP) enable nonprofits to include the value of volunteer time in compulsory co-financing. These RFP include the European Economic Area (EEA) Grants and Norway Grants. This article addresses the relationship in the value of volunteering, also called in-kind volunteering contributions. The research includes two case studies of finances from EEA and Norway Grants in the Czech Republic: the Czech NGO Programme, responsible for allocating grants between 2009 and 2014, and the Active Citizens Fund, responsible for allocating grants between 2014 and 2021. They share elements through the EEA and Norway Grants rules. However, they use different types of specialist replacement wages. The article summarizes the arguments for including in-kind volunteering contributions. It presents the possible values of these contributions in the selected cases, including the relationship between the type of volunteering and the number of hours necessary to achieve these values. The article defines the theoretical basis for calculating the value of in-kind volunteer contributions and illustrates this with real examples of allocations from EEA and Norway Grants.


Author(s):  
Eva Hýblová ◽  
Jaroslav Sedláček ◽  
Zuzana Křížová

One of consequences of the substantial market globalization is company transformations, which essentially affect the creation, existence or dissolution of companies; their number has been on the increase in recent years. They are mergers and acquisitions; mergers represent a combination of companies, whereas acquisitions involve selling, purchase or investments of companies. The main reason for a merger is economic growth which can be provided in various ways: these are e.g. decreases in costs, strengthening of a position in the market or access to new markets, decrease in prices and thus gaining new customers, access to knowledge or diversification of risks.The process of a merger is a highly demanding matter which includes the economic view (a choice of the right partner, setting merger objectives, preparation of merger project) and the legal view as the merger involves commercial law, reporting and taxation legislation. Discrepancies in the legal, reporting and taxation procedures in the area can have a negative effect on the process of merger and economic practice. The development of mergers and acquisitions and their success rate is related to the development of the economic and legislative environment. An important aspect is also the successfulness of mergers in the following year which will confirm (or not) the quality of all previous decisions.Research studies conducted in this field focus on mergers with the aim to evaluate procedures during mergers. An important part of research is an analysis of the effect of a merger on the evaluation of the successor company’s performance, changes in capital and capital structure of the entities. The aim of the paper is to publish first partial results in this direction of research. The first part of the research focuses on the creation of a database of companies as this is essential for practical verification of the results of the theoretical research. Due to the fact that there is no similar official statistics in the Czech Republic, its creation needs to be devoted great attention. It is also vital to define the transactions which will be included in the total number so that the results are relevant.


2018 ◽  
Vol 2 ◽  
pp. e26375
Author(s):  
Ivo Macek

In 2018 the National Museum Prague (NMP) is celebrating its 200th anniversary. Today the Museum is facing its most valuable development: brand new permanent exhibitions. Our monumental historic building was constructed in 1891 in the heart of Prague. After more than one hundred years we had to close the building and remove all exhibitions which were older than 40 years. The building has about 8,000m2 and is divided into two parts. One belongs to our Natural History Museum (NHM) collections with Zoology, Palaeontology, Mineralogy, Botany and Mycology exhibitions. Our new natural history galleries will open in autumn 2019. Housed all on one floor, the galleries will be full of animals like invertebrates, fishes, reptiles, birds and mammals. The second floor will focus on palaeontology spanning more than 500 million years of evolution covering the geographical area of the modern Czech Republic. At the beginning we had to ask ourselves a few simple questions. How do we develop permanent exhibitions that will last for decades? Is excluding modern technology the right thing to do? Should we focus on a more informative/education style or should the interpretation be more populist? And what about the display cases? Should we use old repaired ones or modern cases? It would be great to have answers to all these questions but we still have to deal with the vision and constraints of our curators, collections, budget, legislation, technology and construction of the building. The project has no similar equivalent in the history of the Czech Republic so it was an extraordinary challenge to create our own process of developments with ongoing improvements. Through these developments we have formed new cooperation with technological partners and the creative industries. We are defining a new modern approach to the development and preparation of exhibitions in the Czech Republic. Now that we have reached the half way point towards our vision, it is a good time to report on progress.


Author(s):  
Klára Margarisová ◽  
Lucie Vokáčová ◽  
Kateřina Kuralová ◽  
Tomáš Hlavsa

This article focuses on the experience of Czech customers with the purchase of products labelled by the Association of Regional Brands and Bohemian Paradise Association. The aim of this paper is to evaluate selected indicators associated with purchasing certified regional products. The studied characteristics focus on the knowledge and perception of several chosen microregional brands and on the purchase of a certified product itself. The article presents the results of research conducted through a questionnaire survey, whose 1390 respondents are residents as well as visitors of eight different micro‑regions in the Czech Republic. Awareness of regional brands within the sample surveyed is around 46 %. The relationship between awareness of regional brand and respondents’ age, education and status towards the region has been identified. The perception of consumers considered, a brand is most often associated with tangible products, namely food and agricultural produce. Consumers view brands chiefly as a guarantee of production in the given region and a certain tradition. Most often, the respondents take notice of brands on the packaging of a particular certified product.


2021 ◽  
Vol 67 (No. 1) ◽  
pp. 1-10
Author(s):  
Jana Lososová ◽  
Jindřiška Kouřilová ◽  
Nikola Soukupová

Expansion of the wolf in the Czech Republic results in an increasing conflict between nature conservationists and other landscape users. In March 2020, the Ministry of the Environment of the Czech Republic issued the "Wolf Management Programme". The document provoked negative reactions from organisations of farmers, breeders, and hunters. The article deals with the key issues triggered by the conflict and the attitudes of actors involved. We want to clarify to what extent the solutions designed by individual parties help to mitigate the conflict and how the financial demands related to this issue have been evolving. The problem may seem marginal in the Czech Republic, but the wolf population density in some regions may already be close to its bearable maximum. Key problems are the identification of specific target numbers of wolves, the absence of zoning as a future option, and clear rules for dealing with direct encounters of wolves with humans. The benefit of wolf management is primarily the sum of preventive measures it aims to address, but the relationship with other main actors and the area of education and promotion is debatable as it represents a further increase in the absorption of public funds without guarantees of effectiveness.


Author(s):  
Andrzej Buszko

The main objective of this paper is to establish the relationship between the size of the shadow economy and the level of redistribution of GDP. Pearson correlation coeffcient was used for small samples The hypothesis that the level of public expenditure is strongly stochastically positively correlated with the level of the shadow economy has been confidently verified. The study included Poland, Hungary, the Czech Republic, Slovakia and Bulgaria between 1995-20014. The article describes the categories of the shadow economy and the conditions of its creation in the context of the macroeconomic effects of redistribution of GDP.


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