The basic principle of the Industry 4.0 is the close interconnection of the real and virtual word through the modern technologies. There are still various opinions on what the technologies, which will play decisive role in this interconnection, are. Nevertheless, there is a set...

Agriculture is one of the basic building cornerstones of human civilisation. Like other human activities, agriculture has undergone changes over the centuries and has evolved with human knowledge. This paper addresses the issue of the latest stage of agricultural development, which&#x...

Pension companies represent an essential element in the diversification of pension systems. Risk plays an integral part in their management, which is the focus of risk management. The contribution aims to present the risk management issue focused on actors and the application...

Digital transformation, digitization, or business process management are terms often mentioned by academics and practitioners. Nowadays, the world could hardly function without any digitization. Together with business process management, it helps companies to increase their accomplishment in the...

Due to the current development of the environment, new opportunities are opening up for public passenger transport. Along with this, strategic marketing management, especially the planning stage, is becoming more important. The aim of the article is to point out the specifics of th...

Tax system represents important part of legislative framework set by each state. Appropriate setting of the tax mix enables state authorities to manage all necessary services important for the state′s functioning. As stated by the Czech Financial administration, the tax system of...

Industry 4.0 and the Fourth Industrial Revolution are buzzwords which frequently appear in the discussion about the economy of the future. From the extensions of their principles to the field of marketing the term Marketing 4.0 originated. According to its inventor, Marketing 4.0 s...

The paper deals with the issue of drinking water supply as a factor for changing housing and presents selected results of the implemented questionnaire survey in the Czech Republic from the perspective of Czech inhabitants over the age of 15. The paper presents the particular&...

In today's world, sustainability is a term that society often encounters. This is a challenge for small and medium-sized enterprises (SMEs). Set of research questions was introduced in order to help the authors to fulfill the aim of this paper. The main approach used by&#x...

The technologies of the Fourth Industrial Revolution (Industry 4.0) include both technologies related to the physical aspect of production process, and those related primarily to data and information infrastructure, whose deployment in enterprises affects their IT landscape including the Enterprise&#x...

Sustainability and digitalization are two of the most powerful phenomena of recent times. The phenomena of digitalization and sustainable development are each separately massively explored, but their intersection is subject only to a few of undertaken researches. The paper aims to expand...

Technological development and progress in digitization permeate all areas of life, of course not excluding companies and their activities and individual business processes. In this paper, we focus on the area of corporate procurement as one of the key areas for fulfilling corporate ...

Research background: Indicators of enterprise performance has been globally discussed for decades. There are many ways to assess the performance of enterprises, some are general, and some are specifically tailored for enterprise’s needs. Yet, this issue can be seen from other, empirical ...

Non-profit organizations are an indispensable part of the economy, but they often face difficulties in securing sufficient financial resources to carry out their activities. The aim of the paper is therefore to present crowdfunding as a possible alternative source of funding and to ...

The paper presents the results of the research in the area of agriculture with a specific focus on secondary production valuation within the husbandry production in the environment of a small and medium-sized business enterprise. The topicality of this issue arises from the practic...

Controlling is taken as the discipline influencing effectiveness and competitiveness of business units. Controlling offers tools daily used by managers of the companies who ensure this way smooth running of all business activities, mainly planning, controlling and management. Objective of this&#x...

The main objective of the paper is to identify, analyze and evaluate current state of use of this system by the Czech non-listed companies with regard to future possibilities of extension of IAS/IFRS implementation to all accounting units operating in the Czech Republic. On&#x...

The main reason for electronic records of sales (ERS) introduction in the Czech Republic was more effective tax collection - mainly in the area of corporate income tax, income tax on natural person and value added tax. Objective of this contribution is to analyze and eval...