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Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 42
Hinke, Jana , Gezo, Michal , Smutka, Luboš , Strielkowski, Wadim
Management of financial statements auditing in the Visegrad Group countries

Hejduková, Pavlína , Kureková, Lucie
A model of internal migration: an extended neo-classical migration model and evaluation of regional migration determinants in Poland

The goal of this paper was to carry out an empirical verification of the theoretical model of internal migration and evaluate the influence of selected determinants on internal migration in Poland. In order to achieve this goal, an analysis of internal migration in Poland and&...

Vacík, Emil , Kracík, Lukáš , Fotr, Jiří , Špaček, Miroslav
A Modern Approach for Project Portfolio Optimization in Small and Medium-Sized Enterprises

Hejduková, Pavlína , Kureková, Lucie
Selective migration analysis: a case study of the migration of Polish healthcare staff

Marval, Štěpán , Hejduková, Pavlína , Roub, Radek
Dostupnost pitné vody v malých obcích

Polívka, Martin , Dvořáková, Lilia
yužití automatické identifikace a sběru dat prostřednictvím radiofrekvenčních technologií v prostředí průmyslu 4.0

This article presents results of research dealing with the usage of automatic identification and data capture based on the radio frequency identification technology in the environment of Industry 4.0. This topic is actual both for academic theory and for practical business, as in t...

Polívka, Martin , Dvořáková, Lilia
Využití automatické identifikace a sběru dat prostřednictvím radiofrekvenčních technologií v prostředí průmyslu 4.0

This article presents results of research dealing with the usage of automatic identification and data capture based on the radio frequency identification technology in the environment of Industry 4.0. This topic is actual both for academic theory and for practical business, as in t...

Hinke, Jana
Charakteristika sektoru znalostně náročných služeb České republiky

The concepts of Industry 4.0 and then Company 4.0 have been not only discussed for a long time, but have demonstrated their growing role in the development of smart businesses. The aim of the paper was to describe the approaches to the classification of knowledge intensiv...

Hejduková, Pavlína
Dopady technologických změn na poptávku po pracovní síle

The technological changes are one of the major factors affecting the labour force demand. The computerization, cybernetization and digitalization will undoubtedly cause changes in the certain professions, the disappearance of certain professions or expanding and the establish of new professions. ...

Taušl Procházková, Petra , Vallišová, Lucie
Požadované znalosti, dovednosti a kvalifikace v souvislosti s nástupem a rozvojem společnosti 4.0 – systematická literární rešerše

Taking into consideration technological progress the boundaries between the work tasks performed by people and those that are algorithmizable are shifting. There is given more and more attention to the issue of Industry 4.0. It can be mentioned several authors devoting the literature&#x...

Černá, Marie , Dvořáková, Lilia , Vacek, Jiří
Společnost 4.0 – vybrané aspekty

Components of Society 4.0 are taken as those currently most significantly influencing human being, common activities related to the existence of individual in society. It is closely related to changes in approach to information and its use. Modern ways of data sharing and&#x...

Dvořáková, Lilia
Editorial

Vallišová, Lucie , Černá, Marie , Hinke, Jana
Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard

In the field of financial accounting, similarly to the company management, besides considering economic aspects, arises a need to incorporate the influence of enterprise’s activities on environment and society. Nevertheless, almost all accounting systems are still based on the financial view ...

Moravec, Lukáš , Rohan, Jan , Hinke, Jan
Estimation of international tax planning impact on corporate tax gap in the Czech Republic

The issue of base erosion and profit shifting (BEPS) caused by multinational companies is a potential important impediment to tax collections. Because tax planning schemes utilized gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdiction where there&#...

Vacík, Emil , Špaček, Miroslav , Fotr, Jiří , Kracík, Lukáš
Project portfolio optimization as a part of strategy implementation process in small and medium-sized enterprises: a methodology of the selection of projects with the aim to balance strategy, risk and performance

This paper presents an improved managerial approach to project portfolio development using software optimization tools. A review of literature revealed a gap formed by the lack of either an established approach or a normative model of how to develop portfolios in SMEs. To bridge&#x...

Černá, Marie , Hejduková, Pavlína , Krešová, Jozefína
Accounting and tax specifics of selected ecclesiastical institution

Conducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national&#...

Bíba, Ondřej
Towards measurability and identification of key benchmarks of Industry 4.0

This study presents an analysis, comparison and evaluation of the Industry 4.0 Concept, with the focus on the measurement of its overall benefit. Based on a wide range of theoretical perspectives, outcomes of expert studies and analyzes of top consultancy firms, we infer that ...

Smutka, Luboš , Hinke, Jana , Pulkrábek, Josef
Vývoj a současný stav cukrovarnictví v oblasti Austrálie a Oceánie

The article deals with sugar production and available production capacities in Oceania and Australia. The aim of this article is to identify the current state of production capacities at the regional level and its individual areas. The level of production (cc 5.2 mil. t of...

Černá, Marie , Hejduková, Pavlína , Krešová, Jozefína
Accounting and Tax Specifics of Selected Ecclesiastical Institution

Conducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national ec...

Hruška, Zdeněk , Hinke, Jana
Price policy of accommodation services as an important part of revenue management in the central Šumava mountains

The aim of this paper is, firstly to analyze the current state of price policy (as an important part of revenue management) implemented in accommodation facilities in the central Šumava mountains, and secondly to define the optimization measures leading to the maximization of the&#...

Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 42