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 ...

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&#...

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...

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&#...

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 ...

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...

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...

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&#...

Profi tability measures are a lens through which business can be viewed and they form a common basis for investment decisions. Especially in areas close to national borders, these decisions could be linked to the question on which side of the border a venture should be&#x...

Healthcare systems play a very important role in society and their role is becoming increasingly important in regard to the phenomenon of population ageing. The issue of the performance of healthcare systems should be at the forefront in terms of the interest of academi...

The brief article discusses tax matters, reflecting their specific two-sided perception. The tax issues reflect different approaches depending on which financial actor´s view is taken into account. While the state, having not only an obvious interest in effective tax revenue but ...

In the current global environment the enterprise performance can be defined the best as the success on the market, the ability to succeed in the competition and to find the possibility for further growth in the constantly changing, unstable environment. In the vi...

The issue of financial accounting, there is gradual harmonization across states, which stems primarily from international operations of entrepreneurs and European integration. In 2015, it was implemented through a...

The article deals with the concept of scenario planning. Scenarios, as opposed to usual prediction methods, are focused on the identification of discontinuities in the development and help the organization cope with sudden changes and noticeably contribute to its survival. Contemporar...

The development of a portfolio of investment projects is a relatively underestimated economic practice, which often leads to wrong investment decisions with a negative impact on the corporate performance. This development is often done under certainty, which means with the ...

The paper presents the research results in the field of environmental taxation in the conditions of the Czech Republic which was performed in 2011 and 2012. At first the theoretical analysis of environmental taxation genesis, current state and development in the Czech territ...

The contribution deals with so far not very deeply analyzed, but very important issues of corporate valuation in financial distress. Only Damodaran offers the solution based on the valuation of the company in the financial distress as the option on the base of the ...

The paper aims to highlight the important role of financial literacy as one of the factors that ensures sustainable development in society. First, the paper deals with the definition of financial literacy and the importance of financial literacy for society. It analyses various sym...

In the paper there are presented the results obtained in the qualitative research in the area of banking with a specific focus on the history, present and development tendencies of banking in the Czech lands. The main target of the paper is to identify, analyze and e...