The Relationship between Tax and Book Income after Adoption IFRS in the Czech Republic in Comparison with Other European Countries

Author(s):  
S. Jiraskova
2020 ◽  
Vol 12 (4) ◽  
pp. 93-110
Author(s):  
Lenka Rumánková ◽  
Elena Kuzmenko ◽  
Irena Benešová ◽  
Luboš Smutka ◽  
Adriana Laputková

Efficiency, productivity and competitiveness are important indicators of any production process. Speaking of agriculture and, in particular, animal husbandry in the light of sustainable development context, the values of these indicators become of special importance. Since adequate and efficient usage of disposable labour, land and capital can play a crucial role in obtaining and preserving higher efficiency and productivity levels, the natural question arises - does any relationship exist between mentioned production factors and revealed comparative advantage? The main aim of this research is to evaluate the relationship between export-measured productivity and comparative advantages in animal husbandry of selected European countries. The benchmark is provided in relation to the Czech Republic. To analyse productivity of agricultural and, more specifically, animal production in the European countries selected for the analysis (based on available balanced data incorporating the period from 2005 to 2017), a decision was made to trace export performance of these countries recalculated with regard to a unit of core productive factors, such as land, labour and capital. Based on the foreign trade indicators (Gruber Lloyd index, RCA index), cluster analysis was conducted, in which individual calculation was used as an input variable. Subsequently, hierarchical clustering and Ward´s method were used. The evidence from this study suggests that the revealed comparative advantage of the countries is not determined primarily by the level of export-based productivity. The relationship between these variables is rather weak and very often negative, which indicates that productivity indicators do not play a significant role in the overall competitiveness of the monitored countries.


Author(s):  
Leszek Morawski ◽  
Adam Okulicz-Kozaryn ◽  
Marianna Strzelecka

Abstract This paper investigates the effect of volunteering on quality of life (QoL) in 50+ populations across European countries and Israel. We analyzed data from the Survey of Health, Aging and Retirement in Europe (SHARE). Using the Kendall tau-b correlation coefficients, we show that the extent of effect volunteering has on quality of life is nonlinearly related to the prevalence of volunteering in a given country. The relationship follows an inverted-U-shaped curve. In countries where volunteering is the most popular (Denmark, Switzerland, and Belgium) and in countries with the lowest rates (Poland, Greece, the Czech Republic, and Spain), the correlation between volunteering and one’s quality of life is low. The correlation is high in countries with medium levels of volunteering (Austria, Italy, and Israel). Moreover, volunteering affects more internal than external domains of QoL. These new insights extend the discussion started by Haski-Leventhal (Voluntas Int J Volunt Nonprofit Organ 20:388–404, 2009). Our study is correlational, and we do not claim causality.


2013 ◽  
Vol 9 (1) ◽  
pp. 31-69
Author(s):  
Katarína Šipulová ◽  
Vít Hloušek

AbstractThis article deals with issues of transitional justice in selected Central European countries. The relationship between the mode of democratic transition and the mechanisms and pace of transitional justice processes is discussed. The main focus is on the analysis and comparison of transitional justice issues in three Central European countries – the Czech Republic, Poland and Slovakia. The authors conclude that the mode of democratic transition is not as important as other political factors, such as the presence or absence of leftist parties in the government.


Author(s):  
Milan Chmura

The education and development of university teachers have its justifcation and its importance is signifcant not only in the Czech Republic but also abroad. This study provides an analysis of further professional education of university teachers in the Czech Republic and in selected European countries. Subsequently, it presents an international project with participants from the Czech Republic, Ukraine, Slovakia and Poland, which, ultimately, plays a role in the improvement of the quality of higher education.


Author(s):  
C. Madeira ◽  
L. Hořavová ◽  
F. dos Santos ◽  
J. R. Batuca ◽  
K. Nebeska ◽  
...  

Abstract Objectives Clinical trials provide one of the highest levels of evidence to support medical practice. Investigator initiated clinical trials (IICTs) answer relevant questions in clinical practice that may not be addressed by industry. For the first time, two European Countries are compared in terms of IICTs, respective funders and publications, envisaging to inspire others to use similar indicators to assess clinical research outcomes. Methods A retrospective systematic search of registered IICTs from 2004 to 2017, using four clinical trials registries was carried out in two European countries with similar population, GDP, HDI and medical schools but with different governmental models to fund clinical research. Each IICT was screened for sponsors, funders, type of intervention and associated publications, once completed. Results IICTs involving the Czech Republic and Portugal were n = 439 (42% with hospitals as sponsors) and n = 328 (47% with universities as sponsors), respectively. The Czech Republic and Portuguese funding agencies supported respectively 61 and 27 IICTs. Among these, trials with medicinal products represent 52% in Czech Republic and 4% in Portugal. In the first, a higher percentage of IICTs’ publications in high impact factor journals with national investigators as authors was observed, when compared to Portugal (75% vs 15%). Conclusion The better performance in clinical research by Czech Republic might be related to the existence of specific and periodic funding for clinical research, although further data are still needed to confirm this relationship. In upcoming years, the indicators used herein might be useful to tracking clinical research outcomes in these and other European countries.


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.


2020 ◽  
Vol 10 (2) ◽  
pp. 52-71
Author(s):  
Nicole Horáková

The level of trust in politicians also in government institutions is taken as an indicator of the state of society in general. Various studies have shown that the population of the Central Eastern European countries, and especially the citizens of the Czech Republic, lack trust in state institutions and democratic structures. The trust of the Czech population in government institutions is, compared to other (Western) European countries, at a relatively low level. This article aims to discuss different factors that are currently influencing this lack of trust: the historical, cultural, and institutional. The empirical data for this article is based on the European Values Study and Czech surveys of public opinion concerning trust in government institutions.


2021 ◽  
Vol 37 (37) ◽  
pp. 22-42
Author(s):  
Alicja Paluch ◽  
Henryk Spustek

The ever-increasing need for in-depth analysis and quantification of the national power, in particular ‘hard’ and ‘soft’ power-generating factors as well as difficulties in identifying a comprehensive and effective method for scientific determination of the national power, have given rise to research in the indicated scientific issues within this article. The presented considerations aim to define the assumptions for a descriptive sub-model that would enable a comparison of Poland’s power in the economic sphere (which is a component of the non-military sphere) with the power of selected European countries. The research hypothesis is that, among the variety of descriptive variables in the economic sphere of the national power, there is a subset of mutually independent variables, at the same time strongly correlated with the national power, which make it possible to define assumptions for the sub-model of the national power. The steps of the research procedure were carried out using the method of system analysis (multi-criteria comparative analysis) and statistical analysis. The research activities undertaken have shown that the factors that are strongly correlated with the national power in the economic area of the European countries adopted for the analysis are: dynamics of industrial production, private sector credit flows and economic freedom index. The comparative analysis carried out demonstrates that the greatest increase in the economic power in the analysed period took place in Germany (0.68). Slightly smaller growth was recorded in the Czech Republic (0.62) and Poland (0.60), while the lowest value of increase was in Romania (0.23). The conducted qualitative comparative analysis of the economic power of selected European countries allowed to conclude that the independent variables identified are crucial for the formation of the economic power of the analysed countries. At the same time, a fairly strong position of the Czech Republic and Poland in relation to the economic power of Germany was found. The performed quantification of the economic power of the European countries provides a basis for the correct determination of changes in the power distribution of political units, assessment of the power and resources held by the state.


2014 ◽  
Vol 63 (3) ◽  
pp. 355-357 ◽  
Author(s):  
PETRA MYŠKOVÁ ◽  
RENÁTA KARPÍŠKOVÁ

An increased number of cases of salmonellosis caused by the rare serotype Mikawasima was noted in the years 2012 and 2013 in the Czech Republic. A potential on-going outbreak caused by this serotype in European countries has also been reported. Altogether 14 human and 1 environmental isolates from the year 2012 and 11 human isolates from the year 2013 from different locations of the Czech Republic were sent to our laboratory for typing. Macrorestriction analysis together with antimicrobial susceptibility testing and PCR for ESBL and plasmid-mediated quinolone resistance detection were performed to compare our isolates. Twenty-one isolates created two very similar clusters and 5 isolates had different profiles. Twenty-five isolates were fully susceptible to all agents used. One isolate showed resistance to 12 microbial agents and possessed blaTEM, blaSHV, blaOXA, blaCTX-M and qnrB genes.


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