1,330 results
Search Results
2. LEADERSHIP IN THE DIGITAL AGE: NAVIGATING COMPLEXITY THROUGH CRITICAL THINKING, CREATIVITY, AND UNCONVENTIONAL APPROACHES.
- Author
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ČADOVÁ, LENKA, STŘÍBRNÝ, JAKUB, and SLÁDEK, PAVEL
- Subjects
DIGITAL technology ,CRITICAL thinking ,TECHNOLOGICAL progress ,TECHNOLOGICAL innovations ,LEADERSHIP ,CREATIVE ability - Abstract
This paper explores various dimensions of leadership in contexts of a new age, emphasising critical thinking, mental flexibility, and innovative development methods. It addresses challenges posed by technological advancements and leaders' need to cultivate adaptability, creativity, and foresight. Using unconventional approaches, such as the sweat lodge method and exploration of altered states of consciousness, provides intriguing avenues for enhancing leadership qualities. Additionally, the role of substances like psilocybin in fostering creativity and wellbeing is examined. Ultimately, this paper underscores the irreplaceable role of human cognition and leadership amidst technological progress, advocating for continual development in leadership practices to navigate modern complexities. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
3. THE EFFECT OF ALCOHOLISM ON THE DESTRUCTION OF RELATIONSHIP VALUES.
- Author
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DANĚK, ALOIS, ŠOTOLOVÁ, EVA, and STÁREK, LUKÁŠ
- Subjects
INSTITUTIONAL care of children ,ALCOHOLISM ,ALCOHOL drinking ,MIDDLE-aged women ,FAMILY relations - Abstract
The paper examines the impact of alcoholism on the values of family relationships and highlights the destructive consequences of alcohol abuse. The paper uses qualitative research methods and focuses on two distinct groups: middle-aged women from well-off families and children from children's homes who have experienced alcoholism from a family member. The paper reveals the pervasive consequences of parental alcohol abuse, such as low self-esteem, emotional instability and difficulties in establishing and maintaining healthy relationships. The findings highlight the urgent need for greater awareness and prevention efforts regarding the broader social and familial impacts of alcohol consumption. This research contributes to the understanding of relational dynamics in families affected by alcoholism. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
4. MORE WOMEN, LESS CORRUPTION, BUT HOW MANY WOMEN ARE NEEDED?
- Author
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MALIČKÁ, LENKA
- Subjects
POLITICAL corruption ,CORRUPTION ,WOMEN politicians ,REPRESENTATIVE government - Abstract
The gender-based evaluation of corruption tends to conclude the negative relationship between women politicians and the level of corruption. However, the research admits the opposite nature of this relationship, too. In this paper, the expectation of a negative linear relationship between women in politics and corruption is replaced by the non-linear assumption based on different initial economic and political conditions among EU members. The research covers the sample of 27 EU countries in 2001-2021 with further division of the sample into sub-samples of new and old EU members. The results show that the share of women in politics should reach a certain level to achieve their potential impacts on the level of corruption. This result is emulated in the sample of new EU member states, too. [ABSTRACT FROM AUTHOR]
- Published
- 2024
5. INFLUENCE OF SOCIAL MEDIA ON THE EFFECTIVENESS OF PUBLIC HEALTH CAMPAIGNS AGAINST THE SPREAD OF COVID-19.
- Author
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BEYARI, HASAN
- Subjects
COVID-19 ,COVID-19 pandemic ,PUBLIC health ,SOCIAL media - Abstract
The increasing spread of the Covid-19 pandemic is paralleled by increasing use of social media for general, positive or negative influences. A systematic review was attempted to evaluate the extent to which research has been done on the three categories of influence of social media and the nature of influence. A search of Google Scholar using the topic of the review itself as the search term, including abstracts also, yielded 32 papers, of which 30 were reviewed under the three categories. More than half of the selected papers were published on the negative influence of social media. Mis (dis) information dominated among the types of negative influences discussed. Many of the papers in all the three categories discussed a few factors related to the observed results. In the case of negative influence, suggestions were given to mitigate the negative influence. This research has implications policymaker and people/organisations responsible for running public health campaigns on social media. [ABSTRACT FROM AUTHOR]
- Published
- 2021
6. BLANK DRAFTS TO SECURE OBLIGATIONS WITHOUT FINANCIAL RISK.
- Author
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VOCHOZKA, MAREK
- Subjects
FINANCIAL risk ,STATUS (Law) ,DEBTOR & creditor - Abstract
Blank drafts have become an increasingly popular payment instrument used by banks and creditors to reduce financial risk. Bank drafts have a specific legal status, containing inconsistencies between a partial filling-in and their transformation into securities. The study aims to analyze blank drafts as an instrument in modern business transactions, their strengths and weaknesses, legal aspects, and related risks. Blank drafts are a flexible instrument used in multiple business transactions. Issuing an incomplete security paper allows the parties to agree on the terms and conditions of the transaction and then complete the necessary information, dramatically speeding up the processes. On the other hand, blank drafts impose a risk and may lead to harmful consequences. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
7. PRICE DYNAMICS OF FOSSIL FUEL COMMODITIES IN THE PERIOD 2014 - 2024.
- Author
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KAŠPAROVÁ, SANDRA and NIKITENKO, YELYZAVETA
- Subjects
PRICES ,GRANGER causality test ,VECTOR autoregression model ,NATURAL gas prices ,COVID-19 pandemic ,FOSSIL fuels - Abstract
Over the last decade, the dependence on fossil fuels and their prices has been increasingly discussed. This paper aimed to assess the development of fossil fuel prices and their relationship to GDP in the Czech Republic. To achieve this objective, a VAR model and Granger causality test were used. All fossil fuel prices peaked in 2022. The causal relationship with GDP in the Czech Republic was confirmed for natural gas and coal prices. On the other hand, the causal relationship between oil and GDP in the Czech Republic was not confirmed during the period under study. Weak correlations were found with the Covid-19 pandemic, inflation, and unemployment in the EU. The only exception is the correlation between coal and inflation in the EU, which was moderately strong. A limitation of the paper is the length of the period studied, with data collection taking place only once a month. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
8. INCLUSIVE MUSIC EDUCATION: OPPORTUNITIES FOR CHILDREN WITH SPECIAL EDUCATIONAL NEEDS.
- Author
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DANĚK, ALOIS
- Subjects
MUSIC education ,MUSIC in education ,INCLUSIVE education - Abstract
This research explores the impact of musical activities on at-risk children with special educational needs. The study uses qualitative research methods. The findings point to the inclusive potential of music education, especially for children with special educational needs, and highlight the benefits of music education. The research addresses communication barriers in music education and the need for specialized training of teachers. By presenting the positive results of including children with special educational needs in music education, the paper advocates for an inclusive educational model that values creativity and encourages equal access to the arts, emphasizing the essential role of music in education and its universal accessibility. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
9. CONDUCTING AN EXAMINATION OF THE TRAJECTORY AND WORKSPACE OF THE MANIPULATOR WITHIN THE MATLAB ENVIRONMENT.
- Author
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BRADA, LEO, MIKOVA, LUBICA, HRONCOVA, DARINA, and PRADA, ERIK
- Subjects
COMPUTER simulation ,INVERSE problems ,KINEMATICS ,PARALLEL kinematic machines - Abstract
The paper delves into the possibilities of computer modeling for manipulator systems within the Matlab program. The analysis is directed towards a two-link manipulator model. Within the framework of kinematic analysis, the paper confronts the solution to the inverse kinematics problem and subsequently navigates through the solution to the direct kinematics problem. The trajectory is modeled by a fifth-degree polynomial during the motion from a known initial position to the specified final position within defined working regions of the manipulator. The work encompasses graphical representation of the results. The manipulator's workspace is also delineated, considering angular constraints on both arms and illustrating the trajectories during operational movement. [ABSTRACT FROM AUTHOR]
- Published
- 2023
10. TEACHING UKRAINIAN AS FOREIGN LANGUAGE (TUKFL) AT PEDAGOGICAL UNIVERSITY: INNOVATIONS AND PERSPECTIVES.
- Author
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SHRAMKO, RUSLANA, STEPANENKO, MYKOLA, PEDCHENKO, SVITLANA, PRYIMA, LADA, and KOMLYK, NATALIIA
- Subjects
ELECTRONIC textbooks ,FOREIGN language education ,UNIVERSITIES & colleges - Abstract
In this article, the authors have characterized the main directions of methodological search in teaching Ukrainian as a foreign language at the present stage: the experience of teaching this course at some Ukrainian institutions of higher education has been analyzed. The potential of teaching Ukrainian on the basis of the methodological approach / language skills / lexical topics has been specified in this paper. The authors have elucidated the criteria offered as indicative for designing textbooks and guidelines for teaching non-native speakers or foreigners. Particular attention is paid to factors that cause significant public response to learning and teaching Ukrainian considering the current geopolitical situation in Europe and in the world. The paper describes current trends in teaching Ukrainian and offers prospects for creating further methodological support. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
11. ETHICAL DIMENSION OF ACCOUNTING.
- Author
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KABOURKOVÁ, KRISTINA, ŠANDEROVÁ, VERONIKA, and ŠIPLOVÁ, ADÉLA
- Subjects
PET shops ,ACCOUNTING methods ,LABORATORY animals ,RETAIL stores ,ACCOUNTING ,PETS - Abstract
The paper analyses the current Czech methodology of accounting for experimental animals and animals sold as pets at retail pet stores while assessing whether the methodology is in line with ethical principles, as pets sold at retail are treated as goods in the accounts and experimental animals are accounted for as material. The paper proposes procedures for accounting for experimental animals and animals sold at retail. [ABSTRACT FROM AUTHOR]
- Published
- 2023
12. THE IMPACT OF DEVELOPMENT-HOUSING PROJECTS ON DIFFERENT AREAS OF PERFORMANCE.
- Author
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HORNUNGOVÁ, JANA and OULEHLA, JIŘÍ
- Subjects
INDUSTRIAL efficiency ,DIGITAL technology ,ECONOMIC expansion ,SOCIAL interaction ,HOUSING development ,SUSTAINABILITY - Abstract
This paper focuses on a systematic assessment of the impact of development projects on different performance areas, with an emphasis on social. In the context of the ever-evolving digital era, development projects are becoming a key element for achieving competitiveness and sustainability in all sectors. The aim of this paper is to analyze how development (housing) projects affect economic growth, firm efficiency, social interaction and sustainable development from a theoretical knowledge perspective. [ABSTRACT FROM AUTHOR]
- Published
- 2023
13. CZECH AND SLOVAK SYSTEMS OF INSTITUTIONAL CARE: DIFFERENT APPROACHES, COMMON GOALS.
- Author
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DANĚK, ALOIS, ŠOTOLOVÁ, EVA, and ŽOLNOVÁ, JARMILA
- Subjects
INSTITUTIONAL care - Abstract
The main aim of the paper is to present the results of a qualitative research that mapped the situation in the field of institutional education in the Slovak Republic and the Czech Republic. In the paper we will introduce the system of institutional education in the Slovak Republic and the Czech Republic and describe the most important legislation. At the end of the paper, we will discuss the findings that we have observed during our research. We will point out the common areas and the most significant differences. Our paper will offer an opportunity to better understand the specifics of each system of institutional education. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
14. CHANGES AND ISSUES IN HEALTHCARE SECTOR UNDER THE INFLUENCE OF INDUSTRY 4.0 CONCEPT.
- Author
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KORDOŠ, MARCEL and SROVNALÍKOVÁ, PAULÍNA
- Subjects
INDUSTRY 4.0 ,NONPROFIT sector ,AUTOMATION - Abstract
This research paper is devoted to the issue of changes in healthcare sector under the influence of Industry 4.0. The main objective of the research is to estimate the impact of Industry 4.0 concept elements in healthcare sector on national economy and social environment within the prospects and synergies for bigger use of Industry 4.0 technologies in healthcare sector. The paper draws attention to identifying the synergies brought about by Industry 4.0 in the healthcare sector. To reach this goal, methods such as analysis, comparison, synthesis, and logical deduction are to be used. The results have shown that healthcare sector is a sector that is most in need of the technological convergence regarding the factors of digitization, automation, robotics that have brought the possibility of greater and more transparent data connectivity. [ABSTRACT FROM AUTHOR]
- Published
- 2023
15. ACCOUNTING FOR OWN PRODUCTION – DEFINING THE NEGATIVES OF CURRENT CZECH METHODOLOGY.
- Author
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KABOURKOVÁ, KRISTINA, HODINOVÁ, ANNA, and KUCHÁ, ROBERT
- Subjects
ACCOUNTING standards ,ACCOUNTING methods ,FINANCIAL statements ,INVENTORY accounting ,ACCOUNTING - Abstract
The paper deals with the analysis of the current methodology of manufacturing accounting in accordance with the Czech accounting standards. For the purposes of the paper, the method of process analysis is used. The paper defines the negatives of accounting procedures that have been used since 2016 and compares the current accounting procedures with the procedures used before 2016. It has been found that the current methodology according to the Czech accounting standards is in conflict with the Act No. 563/1991 Coll., on accounting. According to the former procedures, increase or decrease in manufacturing inventory were accounted for with the accounts in Class 6 – Revenue. Under the current rules, changes in manufacturing inventory are accounted for in the accounts in Class 5 – Costs. This significantly distorts the total value of costs and revenues. The financial statements prepared on the basis of such documents thus do not provide a true and fair view of the subject atter of the accounts, as required by Act No. 563/1991 Coll., on accounting. There is a conflict between the rules laid down by the Czech Accounting standards for manufacturing accounting and the requirements for financial statements under the Act No. 563/1991 Coll., on accounting. [ABSTRACT FROM AUTHOR]
- Published
- 2023
16. PREDICTING THE EURO TO CZECH CROWN EXCHANGE RATE.
- Author
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JANNOVÁ, MICHAELA and ROUSEK, PAVEL
- Subjects
FOREIGN exchange rates ,EURO ,MARKET positioning - Abstract
This paper explores the prediction of the exchange rate of the Czech Crown and its market position relative to larger currencies such as the Euro. The study examines the development of the EUR/CZK exchange rate from 2003 to 2023 using neural networks, revealing its volatile tendencies over twenty years. The analysis shows that the exchange rate fluctuated between 22 and 34 without a prolonged period of stagnation. Furthermore, a prediction for the exchange rate in the months of April, May, and June 2023 was conducted, indicating that most neural networks produced similar values and projected no significant increase or decrease. The paper emphasizes that the algorithm of neural networks relies on past values, implying that the actual exchange rate may differ significantly from the predicted outcome. [ABSTRACT FROM AUTHOR]
- Published
- 2023
17. THE FORMS OF APPEAL IN THE LINGUISTIC LANDSCAPE.
- Author
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ĎURICOVÁ, ALENA
- Subjects
LINGUISTIC landscapes ,GERMAN language ,LINGUISTIC context ,PUBLIC transit ,FIELD research - Abstract
This paper reflects the research aim and starting points of the APVV-18- 0115 project entitled Language in the City – Documenting the Multimodal Semiosphere of Linguistic Landscapes in Slovakia and in a Comparative Perspective. As formulated by its main author, Wolfgang Schulze (2018), the presented interdisciplinary project is focused on “the general research paradigms of the so-called cultural linguistics, sociolinguistics, multimodal linguistics, and cultural semiotics.” Within this context, the paper addresses the means used to express appeal in the linguistic landscape (order, ban, instruction, warning, request, or plea). The author draws on the characteristics and functions of imperative and its competitive forms in the German language, and observes their manifestations in the linguistic landscape. The analysis of the grammatical structures used for expressing the appeal deals with the material collected during the field research performed in the specifically selected parts of Erlangen, Germany. For the purpose of this analysis, the research material was complemented by the signs collected in the more frequented parts of Erlangen as well, i.e., places with increased movement and concentration of people such as the railway station, public transportation vehicles, malls, university, university library. The goal of this paper is to outline the means used in the German linguistic landscape to express an appeal and guide the behaviour of the intended recipients. The comparative perspective is applied not only in the examination and analysis of the research sample, but it also extends to the Slovak language. The results of the analysis are compared with the way an appeal is expressed in the Slovak linguistic landscape. [ABSTRACT FROM AUTHOR]
- Published
- 2023
18. EVALUATING THE EXPERIENCE WITH WORK FROM HOME.
- Author
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BALKOVÁ, MILUŠE, DVOŘÁKOVÁ, KLAUDIE, and BOROVKOVÁ, BLANKA
- Subjects
TELECOMMUTING ,COVID-19 pandemic ,WORK experience (Employment) ,HOME offices ,HUMAN resources departments - Abstract
Work from home has become a part of everyday life for most of us. Due to the COVID-19 pandemic, it has become a necessity rather than a formerly desired benefit. An important part of this way of working is its effect on workers and how workers have handled this phenomenon of modern times. The objective of the paper was to find out how office workers perceived the transition to work from home during the COVID-19 pandemic. The paper also examined whether office workers perceived higher productivity when working from home and whether they were able to separate private and work life. Data from a questionnaire survey distributed to 33 employees of a project office of the company T-Mobile Czech Republic a.s., who compared their experience with working from home before the pandemic and during the lockdown. The data obtained were then evaluated on the basis of relative frequency. The results show that employees were more productive when working from home, both before the pandemic and during the lockdown. At the same time, most employees did not have problems separating private and work life, unlike working parents, who reported problems related to online education during the lockdown. These findings represent certain benefit for HR departments, who can, based on these findings, decide on the length of working from home. The findings also form a basis for considering how to help employees to adapt to this newly emerged trend. [ABSTRACT FROM AUTHOR]
- Published
- 2023
19. EVALUATING THERMAL INSULATION PROPERTY OF THE CORRUGATED VENEER BIRCH WOOD PANEL OFFERED TO USE AS A MODERN CLADDING MATERIAL FOR INTERIOR DECORATION.
- Author
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GALAKTIONOV, OLEG N., SUKHANOV, YURI V., VASILEV, ALEKSEY S., KUZMENKOV, ALEKSANDR A., KUZNETSOV, ALEKSEY V., and LUKASHEVICH, VIKTOR M.
- Subjects
INTERIOR decoration ,THERMAL properties ,BIRCH ,THERMAL conductivity ,HOUSE construction ,THERMAL insulation ,PLYWOOD - Abstract
The trend of using natural materials for consumer goods has been increasingly pronounced recently. Construction industry is no exception here, with wooden house construction developing within it rapidly, and board structures utilized on a large scale. Given this, the task of searching for new technical solutions in manufacturing natural material board structures seems a crucial one. The paper describes the patented structure of corrugated veneer panel developed by the authors. Its heat insulating properties are evaluated by finding the thermal conductivity coefficient. Another advantage of the corrugated veneer panel under consideration is its capacity to help expand the scope of use of birch wood, which is currently highly limited. [ABSTRACT FROM AUTHOR]
- Published
- 2023
20. DEVELOPMENT OF ELECTRICITY AND GAS PRICES.
- Author
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PETRÁCH, FILIP, MATASOVÁ, TEREZA, and ČERNÁ, BARBORA
- Subjects
ELECTRICITY pricing ,GAS prices ,COVID-19 ,NATURAL gas prices ,ENERGY industries - Abstract
Energy prices are a widely discussed topic and their development influences everyday life of every person. This paper deals with the development of electricity and natural gas prices in the years 2017 - 2022 with the aim to evaluate this development and determine the impact of extreme events on this development. For the purposes of describing the development, the descriptive analysis of electricity and natural gas time series was used. The impact of extreme events represented by the COVID-19 pandemic was determined using the correlation analysis. The results show that in the monitored period, the development of electricity prices was more stable that the prices of natural gas. However, the correlation between the average increment in the number of patients with COVID-19 and the prices of energy commodities could not be confirmed. To prove the influence the above extreme events, a more complex analysis would be necessary, which would include other factors that could have an impact on energy prices. [ABSTRACT FROM AUTHOR]
- Published
- 2023
21. EXPERT WITNESS LIABILITY.
- Author
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VOCHOZKA, MAREK
- Subjects
EXPERT evidence ,LEGAL documents ,OBEDIENCE (Law) ,PROFESSIONAL standards ,SCHOLARLY publishing - Abstract
Currently, a number of experts in the Czech Republic and Slovakia are ceasing their activities. For many of them, the reason is mandatory examinations; in some other cases, it is, for example, the unclear liability of the expert witness along with large penalties for violation of given rules. The purpose of the paper is to define the fundamental parameters of expert witness liability in the Czech Republic and Slovakia in the light of the global trends in the field. The primary method to achieve this goal was content analysis. The data source used was legal documents, as well as opinions published in scholarly and expert publications. The liability of expert witnesses lies not only in the compliance with the set rules and standards but also in the ability to adapt to new challenges and ensure that their wok is as relevant and accurate as possible. Expert witnesses thus bear liability at multiple levels, including ethics, professional standards, legal obligations, and practical considerations. Nevertheless, there is no established judicial practice in this area in the Czech Republic and Slovakia. [ABSTRACT FROM AUTHOR]
- Published
- 2023
22. PRICE DEVELOPMENT OF WHEAT AND RAPESEED.
- Author
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SIMOTOVÁ, VENDULA, PETRÁCH, FILIP, and SLANINOVÁ, TEREZA
- Subjects
FARM produce prices ,PRICES ,RAPESEED ,SCIENTIFIC method ,AGRICULTURAL prices ,NATURAL products ,COVID-19 pandemic ,PLANT products ,WHEAT - Abstract
The objective of the paper was to analyse the 2017-2022 time period using chronologically ordered time series with information on wheat and rapeseed prices. To assess the price development in the period under study, possible trends and seasonality. Furthermore, to confirm or refute dependence of agricultural commodity prices on the COVID-19 pandemic using correlation method. Three research questions were formulated and answered through these scientific methods. Descriptive analysis was used to process the chronologically ordered time series, graphs were used for visualization. Statistical indicators for mathematical expression such as mean, median, minimum and maximum were identified. In order to determine trend or seasonality, a trend line was plotted on graphs showing no statistically significant indicator which would confirm this. Correlation analysis showed low linear dependence between commodity prices and extreme events such as COVID-19. [ABSTRACT FROM AUTHOR]
- Published
- 2023
23. DO CHILDREN CARRY A STORK? OR THE IMAGE OF SEXUAL INTERCOURSE DURING SEX COMMUNICATION IN THE FAMILY.
- Author
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KAMANOVÁ, LENKA
- Subjects
SEXUAL intercourse ,FAMILY communication ,STORKS ,SEMI-structured interviews ,GROUNDED theory - Abstract
The aim of the paper is to find out what is the content of sexual communication between mothers and children and how mothers communicate sexual topics with their children. The paper is based on a research investigation in which a qualitative research approach was applied. The data collection tool was a semistructured interview with 26 mothers who had children aged 12-18 years. Some grounded theory procedures were used in the data analysis. The results show that mothers formulate their messages about sexual intercourse depending on the age of the children and the so-called sexual events that the children have experienced. In terms of form, it turns out that mothers formulate their messages in three forms - sexual facts, sexual lessons, sexual examples. These are variable in terms of the intention that the mother wants to achieve. Mothers apply these forms separately or combine them. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
24. THE STRUGGLE FOR HIGHER JOB POSITIONS AS AN ETHICAL PROBLEM.
- Author
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AMBROZY, MARIÁN and KUBĚNOVÁ, ZUZANA
- Subjects
ETHICAL problems ,APPLIED ethics ,UNFAIR competition ,BUSINESS ethics ,APOLOGETICS - Abstract
Competition for working positions at the workplace constitutes one of the real problems frequently encountered in business and management ethics. Despite its frequent occurrence at the workplace, as literature research shows, theoretical reflection on the issue within applied ethics is relatively rare. The present paper aims to provide a scholarly reflection on the unfair competition for positions, which is not in compliance with the ethical rules of competition. Furthermore, significance will also be placed on providing a definition of unethical job competition, identifying the features of this pattern of behavior, as well as describing the impact of this undesirable phenomenon. The present paper contributes to the underlying reflection on the issue from the point of view of applied ethics as applied in Economics. The main task of the study is to delineate the various features of unfair competition for higher work positions and the terminology related to this issue, possible ethical theoretical apologetics, and to describe the negative consequences of such conduct and practices. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
25. CAPITAL STRUCTURE OF COMPANIES APPLYING PRINCIPLES OF CIRCULAR ECONOMY.
- Author
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HORÁK, JAKUB and PAVLOVÁ, ŠÁRKA
- Subjects
CAPITAL structure ,CIRCULAR economy ,CORPORATE finance ,ECONOMIC indicators ,FINANCIAL statements - Abstract
This paper concerns the capital structure of companies that apply the principles of circular economy. Such companies inquire information about this more sustainable approach. The objective of the paper is to find out what is the capital structure in companies that operate in the field of agriculture and are also actively involved in the circular economy system. The paper examines statistical characteristics and basic items of financial statements related to companies that apply and those that do not apply the principles of circular economy. The difference between these types of companies is thus sought. There is an analysis that includes data taken from the Cribis database of the CRIF - Czech Credit Bureau a.s. An abbreviated financial analysis focusing on absolute indicators of financial statements is used as well. [ABSTRACT FROM AUTHOR]
- Published
- 2022
26. TAX BURDEN ON COMPANIES IN SELECTED COUNTRIES.
- Author
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MILICHOVSKÝ, FRANTIŠEK and BASTL, PETR
- Subjects
TAX incidence ,TIME series analysis - Abstract
Taxes are one of the things all companies have to pay. However, taxation is a big issue for many people in today's uncertain times. The paper aims to compare taxes in Central European countries (the Czech Republic, Slovakia, Poland, Hungary, Austria, and Germany) in the years 2016-2020 and to make predictions for next years. The data used were obtained from publicly available resources - Eurostat and OECD. The situation in the individual states is compared using time series analysis, i.e. by observing the data. Based on the observation, the results are obtained using Excel. The results show that Central European countries are doing better when compared to the other EU countries in terms of taxation (i.e. lower taxes). The results also show the existence of differences between the states of the former Eastern and Western blocs in terms of taxation. According to the estimates of the taxation for the next years, taxation in Central Europe will increase slightly or remain the same in the coming years. The paper also proposes further research including a larger number of countries. [ABSTRACT FROM AUTHOR]
- Published
- 2022
27. EFFECTIVENESS OF THE USE OF COMPENSATION BONUSES IN THE CZECH REPUBLIC.
- Author
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TALÍŘ, MILAN, STRAKOVÁ, JARMILA, CHYTILOVÁ, EKATERINA, and CHAMRADA, DANIEL
- Subjects
- *
CHI-squared test , *BUSINESS size , *PRIVATE sector , *RESEARCH questions , *ECONOMIC change - Abstract
Aim: This paper focuses on the evaluation of the impact of the use of compensation bonuses during a pandemic on the economic situation of companies. Methods: In order to achieve this objective, a primary quantitative survey in the form of a questionnaire survey was conducted in Czech enterprises and two research questions were set. The research questions were answered by testing four hypotheses, which focused on testing the relationship between the use of compensation bonuses and the nature of the change in the economic situation of the enterprise in terms of sector, size and prevailing business relationship. The parametric two-sample onefactor ANOVA and Pearson's Chi-squared test were used to test the hypotheses. Main findings: The results showed that the use of compensation bonuses was associated with a negative change in the economic situation of the firms. Differences in the magnitude of the effect were observed in terms of the prevailing business relationship and the size of the enterprises. The business sector did not affect the strength of the association between bonus use and change in economic situation. Limitations of the paper: the paper focuses on observing the short-term trend and is limited to Czech enterprises during the pandemic period. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
28. SYSTEM APPROACH TO THE DEVELOPMENT OF CLOUD SERVICES AND ITS IMPLEMENTATION PROPOSAL IN AN ACADEMIC ENVIRONMENT.
- Author
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BRIDOVA, IVANA, SEGEC, PAVEL, MORAVCIK, MAREK, and KONTSEK, MARTIN
- Subjects
SERVICE design ,CLOUD computing - Abstract
The article provides a comprehensive overview and practical contribution to the development, implementation, and deployment of cloud services in an academic environment. A systematic approach is applied throughout the paper. The result of the solution is a cloud service design methodology and an example of cloud service deployment in an academic environment. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
29. THE IMPACTS OF TOURISM ON SARAJEVO CANTON'S HEALTH INFRASTRUCTURE DEVELOPMENT WITH REFERENCE TO THE EXAMPLE OF THE PRIVATE POLYCLINIC „SANASA".
- Author
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ŽUNIĆ, LEJLA, BAJEK, MOHAMED-SAID, RAVLIĆ, ANTONELA, BAJAK, WAFA, and BAJAK, SAMIRA
- Subjects
PUBLIC health infrastructure ,TOURISM impact ,MEDICAL tourism ,TOURIST attractions ,PRIVATE sector ,PRIVATE security services - Abstract
The paper aims to investigate the impact of tourism on health infrastructure development in Sarajevo Canton, with a focus on the private health sector. WHO promotes health via tourism and advocates greater collaboration between these two strategically vital sectors of the economy and society. A comparative analysis of qualitative, quantitative, and spatial parameters in the tourism and health domains was conducted, and the Sarajevo destination with its polyclinic "Sanasa," which has established itself as a popular element of the Sarajevo Canton tourism product, served as a demonstrative example of tourism and private health sector cohesion. The research highlights the coherence of tourism and health, emphasizing tourism's stimulating impact on the growth of the health infrastructure, the role of private healthcare institutions in tourism destinations, and encouraging the promotion of positive examples (the case of "Sanasa"). [ABSTRACT FROM AUTHOR]
- Published
- 2024
30. V. SOROKIN'S NOVEL "MARINA'S THIRTIETH LOVE" IN THE COORDINATES OF SOC-ART AND SOCIAL REALISM.
- Author
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ZHILENE, EKATERINA, BOGDANOVA, OLGA, BOGATYREV, DMITRY, and BOGATYREVA, LUDMILA
- Subjects
SOCIAL realism ,REALISM in art ,CONCEPTUAL art ,SOCIAL perception - Abstract
The purpose of the study is to analyze V. Sorokin's conceptualist novel "Marina's Thirtieth Love" (1984), to identify the features of its genre-structural constructions, to trace the connection of genre features of the "Soviet novel" with the tradition of Socialist realism literature and its deconstructions in the practice of conceptual art of the 1970s--80s. The paper identifies the target settings of the conceptual novelist Sorokin to overcome the principles and techniques of Soviet socialist realist art and to establish discrediting perspectives of perception of social and ideologically stable "concepts" that developed in the post-October period. It is established that the imitation base in Sorokin's "Marina's Thirtieth Love" was the socalled "production novel", a thematic subspecies of prose of socialist realism. [ABSTRACT FROM AUTHOR]
- Published
- 2024
31. THE CONCEPT OF COMPETITION IN EDUCATIONAL EVALUATION.
- Author
-
SZŐKÖL, ISTVÁN and GABRHEĽOVÁ, GABRIELA
- Subjects
EDUCATIONAL evaluation ,ASSESSMENT of education ,STUDENT activities ,PSYCHOLOGICAL feedback ,TEACHERS ,LEARNING ,CONCEPT mapping ,DEEP learning - Abstract
The aim of the following study is to introduce the methods and the ways of pedagogical evaluation in harmony with the individual stages of the process of evaluation. We have divided the process of pedagogical evaluation in the following way: setting the goals, planning and organizing the pedagogical evaluation, collecting information, choosing the method, means and tools of evaluating the examined phenomenon of the pedagogical reality, evaluating and interpreting the results, deciding about the prognosis suggestion. The function of feedback in evaluation lies in the teacher's providing feedback to students on their performance, learning activities and the efforts made to perform the task. However, evaluation also fulfils an informative function, particularly in terms of providing study results to students and their parents. Evaluation in education sometimes functions to regulate student learning activities. If teachers formulate views on students, direct activities and draw attention to errors or incorrect procedures, they use the potential of the regulatory function of evaluation. In this paper, I introduce what is actually evaluated in education in terms of student performance or if their learning activities depend not only on the teacher's personal conception of the teaching itself, but also on some general concepts of education. The concept of evaluation gives a comprehensive view on the issue from the aspects of defining the process and applying the methods, means and results of evaluation. [ABSTRACT FROM AUTHOR]
- Published
- 2024
32. NEW MEDIA AS A MEANS OF SPREADING ETHNOCENTRISM IN THE CENTRAL EUROPEAN CONTEXT.
- Author
-
ŠTVRTECKÁ, LENKA, MIERKOVÁ, DÓRA, and KRAUTER, MICHAL
- Subjects
ETHNICITY ,JEWISH identity ,ETHNOCENTRISM ,STEREOTYPES ,WEB 2.0 ,DIGITAL technology - Abstract
The paper deals with the presentation of the media system as not only a platform enabling mass social interaction but also spreading hate-speech regarding promoting the superiority of one's group (such as ethnicity, nationality, values or other). The article focuses on the topic of spreading ethnic stereotypes (e.g. those related to Jewish ethnicity). Attention is also focused on the issue of the credibility of such media content and its creators. The authors use a theoretical base to clarify several innovative possibilities brought not only technologically, but also culturally reformed "new digital age", the so-called Web 2.0, or Web 3.0. in Central European context. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
33. DO BELIEFS IN CONSPIRACY THEORIES SPREAD THROUGH SOCIAL MEDIA AFFECT WORK PERFORMANCE? A SURVEY OF MEMBERS OF THE MILITARY FORCES.
- Author
-
MITÁČEK, RADEK, ŠIKÝŘ, MARTIN, SKÝPALOVÁ, RENATA, and JEŘÁBEK, TOMÁŠ
- Subjects
CONSPIRACY theories ,JOB performance ,ARMED Forces ,PERSONNEL management ,SOCIAL media - Abstract
Conspiracy theories spread through social and other media often bringing easy explanations of events that cannot be easily explained. Beliefs in conspiracy theories may lead to simplified and radical viewpoints that can negatively influence one's behavior and actions. The paper analyzes the association between beliefs in popular conspiracy theories spread through social media and work performance using the results of an authors' test of conspiracy theories applied to a sample of 178 students of the Faculty of Military Leadership, University of Defence in Brno, Czech Republic. The students were selected as representatives of high-profile professions that should be trained to deal with potential disinformation and conspiracy theories. The assumption was that the students would be generally immune to the impact of conspiracy theories. The analysis did not confirm a hypothesis that individuals with top work performance are less prone to beliefs in conspiracy theories than individuals with solid/poor work performance. The findings confirm the necessity to systematically train people working in high-profile professions to work with available information and deal with potential disinformation and conspiracy theories. The findings are useful in the HR management practice of organizations that care about the professional qualities of their people and encourage further research on the origin, spread, and impact of conspiracy theories in the workplace. [ABSTRACT FROM AUTHOR]
- Published
- 2024
34. EMOTIONAL HABITUAL SUBJECTIVE WELL-BEING IN SELECTED LESSONS AMONG SECONDARY SCHOOL STUDENTS.
- Author
-
ŠKORVAGOVÁ, EVA and BARNIŠINOVÁ, MAGDALÉNA
- Subjects
STUDENT attitudes ,SECONDARY school students ,SUBJECTIVE well-being (Psychology) ,MATHEMATICS education ,CIVICS education ,MATHEMATICS - Abstract
The paper focuses on finding the relationships between the frequency of experiencing positive and negative emotional states, students' subjective evaluation of the subjects of mathematics, Slovak language and literature, English language, civics and physical education in terms of their popularity, difficulty and importance, and school achievement in these subjects. The research population consisted of 168 (100%) pupils second and third-year pupils of a secondary vocational school in Žilina. The research included: the Subjective Emotional Habitual Well-being Questionnaire (Džuka, Dalbert, 2002) and the Attitudes to Learning Subjects Questionnaire for Pupils (Hrabal, Pavelková, 2010). The most important results of the research revealed that the teaching subject of mathematics was rated the worst in all the surveyed items. Pupils perceived mathematics as the least favourite subject, the most challenging, the least important. They had the worst average school achievement in it, experienced the most negative and least frequently positive emotional state of all the subjects studied. English was the most significant teaching subject. Physical education was the most popular subject taught to the students. Pupils' attitudes towards the subjects taught did not change much over time, being stable and unambiguous. Only the subject of mathematics, which current pupils perceived to be less popular and less important than in the past, showed a change. We found a high correlation between the frequency of experiencing a positive state of mind and the popularity of the assessed teaching subjects in mathematics and physical education. [ABSTRACT FROM AUTHOR]
- Published
- 2024
35. THE IMPACT OF THE PLURILINGUAL APPROACH TO LANGUAGE TEACHING ON LEARNERS' COMPETENCE IN INTERLINGUISTIC MEDIATION.
- Author
-
BÉREŠOVÁ, JANA and ŠEVČÍK, ROMAN
- Subjects
SECONDARY school students ,ACADEMIC achievement ,EXPERIMENTAL groups ,KNOWLEDGE transfer - Abstract
The paper examines the impact of plurilingual teaching on the ability of secondary school students to mediate interlinguistically. The objective of the presented study was to investigate the effectiveness of the plurilingual approach and its influence on students' abilities to transfer information obtained in one language to another. The seventh graders (n=22) were divided into two groups: the experimental group (11) and the control group (11). The intention was to identify the extent to which the plurilingual approach can enhance one mode of communication (mediation). Furthermore, the experiment initiated in 2022 permitted a comparison of the students' achievements in mediation with other abilities that were developed intentionally over a two-year period. This correlation serves to reinforce the reliability of the results. [ABSTRACT FROM AUTHOR]
- Published
- 2024
36. ENHANCING PROFESSIONAL SOCIAL WORK EDUCATION: ADOPTING THE CAPABILITY PHILOSOPHY IN ENGLAND'S EDUCATIONAL SYSTEM.
- Author
-
NAVRÁTIL, PAVEL
- Subjects
SOCIAL work education ,CAREER development ,EVIDENCE gaps ,EDUCATIONAL planning ,SOCIAL services - Abstract
This study evaluates the integration of the Professional Capability Framework (PCF) in England's social work education and its potential applicability in the Czech Republic. As England has advanced its social work training through holistic approaches and continuous professional development [1], this paper explores the feasibility of adapting such reforms to enhance the Czech educational system. By conducting a comparative analysis, the research identifies gaps in the Czech framework and suggests tailored adaptations from the English model. This streamlined examination not only furthers the international discourse on social work education but also proposes actionable strategies for cross-cultural educational enhancements. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
37. THE PRICE DEVELOPMENT OF SELECTED ENERGETIC COMMODITIES.
- Author
-
MATASOVÁ, TEREZA, ROUSEK, PAVEL, and BESTA, MARTIN
- Subjects
PRICES ,ENERGY consumption ,CONSUMPTION (Economics) ,RUSSIAN invasion of Ukraine, 2022- ,PRICE inflation - Abstract
The aim of the paper was to evaluate the price development of electrical energy and inflation as a commodity in the course of the past 10 years. The production of electrical energy decreased from 83.7 TWh in 2010 to 70.6 TWh in 2020 in the Czech Republic in accordance with the results achieved by using the methods of descriptive statistics, time series, correlation analysis and regression analysis. The consumption of energy slightly increased. The proportion of production to consumption declined and consumption was higher than production in 2020. The prices of electricity reveal oscillations influenced by the conflict in the Ukraine. The use of the sources of energy changed, however, without specific trends. The dependence of prices on inflation is considerable and direct. Energy policy ought to deal with the dependence on import and support the domestic production of energy. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
38. WHAT DO I DO WITH MY USED PHONE? THE SUSTAINABILITY IN ICT IN CZECH REPUBLIC.
- Author
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HOFMANN, FILIP and KUBEŠ, FILIP
- Subjects
ELECTRONIC waste ,SMARTPHONES - Abstract
Smartphones have become part of our everyday life. But what to do with our old device when we want a new one? Everyone will deal with this question differently and this paper aims to present the most used approaches and the reasoning behind them as well as pros and cons of each approach. The study is done by using an analysis of research conducted by the Czech Statistical Office on the topic of sustainability in ICT on respondents over the age of 16 in 4.5 million households. The results can help smartphone companies understand how their products are disposed of once replaced by another model and help us understand the effects and potential risks this might have on our environment. The targeted research area is the Czech Republic. By comparing age categories, we get the results that the most common option is to keep the old phone at home if the new one breaks, this option was chosen by 46,9 % of respondents. Other favorite options are sending it for recycling which chose 17,5 % or selling it with the results being 14,9 %. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
39. LABORATORY-SCALE PLANT FOR SEED GERMINATION AND PLANT DEVELOPMENT MONITORING.
- Author
-
SUKHANOV, YURI V., VASILEV, ALEKSEY S., KOZYR, ARTUR S., and KEMPI, ELENA A.
- Subjects
PLANT development ,GERMINATION ,SCIENTIFIC literature ,FACTORY design & construction ,TECHNICAL literature ,AMBIENT intelligence ,PLANT growth - Abstract
Generally, R&D works urge researchers to create their own laboratory equipment. The paper describes an approach to creating a laboratory-scale plant which allows tests germinating ability of seeds by two methods and monitoring the plants growth progress further while modeling various ambient conditions. Based on patent information retrieval conducted, analysis of scientific and technical literature, and systemization of the selected material, the technical design assignment was worded. As a result of the comparative analysis performed using the method of function, structure, and technology analysis and synthesis of technical solutions, the laboratoryscale plant design has been developed which is up to all the set requirements. This laboratory unit design is distinguished by its versatility, low cost, simple structure, accessibility of materials employed, and it does not need any utility connections. [ABSTRACT FROM AUTHOR]
- Published
- 2022
40. FACTORS OF SECONDARY SOCIALIZATION OF CHILDREN FROM HOME EDUCATION.
- Author
-
ZAPLETAL, LADISLAV, PORUBČANOVÁ, DÁŠA, DOLINSKÁ, EVA, TAMÁŠOVÁ, VIOLA, and JANKOVIČOVÁ, ANDREA
- Subjects
HOME schooling ,SOCIALIZATION ,SCHOOL environment ,TELEPHONE interviewing ,SEMI-structured interviews ,CHILDREN'S hospitals - Abstract
The essential of this paper is to find out how the secondary socialization of children from home education takes place and to map the personal experiences and opinions of parents educating their children at home. The paper is divided into theoretical and empirical part. The theoretical part deals with the socialization as a necessary process in the life of each individual, we describe the various types of socialization, we deal with a different concept of socialization according to where it takes place, i.e. in the home and school environment. The theoretical part forms the basis for the empirical part. For the implementation of the research, we chose qualitative research using semi-structured interviews, which were conducted with parents who currently have a child or children in home education. The limit of the presented work is a small sample of respondents and the associated impossibility to generalize the results. However, the research went into the depth of the topic and brings subjective opinions and experiences of parents. Another limit is the implementation of interviews through telephone, which do not allow to observe nonverbal expressions of respondents during the interview, which can reveal a lot. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
41. FIRE RISK ASSESSMENT OF PHOTOVOLTAIC PANELS BASED ON THE FAILURE MODE AND EFFECTS ANALYSIS.
- Author
-
ZAMRAZILOVA, MICHAELA and OULEHLOVA, ALENA
- Subjects
FAILURE mode & effects analysis ,FIRE risk assessment ,GREENHOUSE gas mitigation ,SYSTEM failures ,LIGHTNING protection - Abstract
An increase in the use of alternative power sources results from the transition to a green economy and the reduction of greenhouse gas emissions. Their deployment contributes to increasing energy self-sufficiency and independence from other countries. Despite the highly positive effects associated with the operation of alternative power sources, it is necessary to pay appropriate attention to providing their operational safety. Using the Failure Mode and Effects Analysis method (FMEA), this paper assesses the causes and effects as well as estimates the Risk Priority Number of photovoltaic system failures possibly resulting in fire. The paper assesses the causes of fire in the manufacturing, transportation, installation and operation phases. The Failure Mode and Effects Analysis method allowed for estimating the Risk Priority Number, with the highest being estimated for six causes, including inverter failures, malfunctioning lightning protection and fuse box failures. In total, 20 different causes were assessed, of which more than 50% can be considered acceptable. [ABSTRACT FROM AUTHOR]
- Published
- 2022
42. THE LINGUISTIC LANDSCAPE OF BANSKÁ BYSTRICA.
- Author
-
LAUKOVÁ, JANA
- Subjects
LINGUISTIC landscapes ,STREET names ,PUBLIC spaces ,TRAFFIC signs & signals ,GEOGRAPHIC names ,PUBLIC communication - Abstract
This paper focuses on the quantitative and qualitative systematic analysis of the multimodal semiosphere pertaining to the linguistic landscape of the selected urban spaces in Banská Bystrica. It examines public urban communication in the form of text-based public signs (road signs, billboards, street names, place names, commercial shop signs, public signs, etc.) as information units to which passers-by are exposed. This paper explores both local features and commonalities that may show the patterns of globalisation, as well as general areal and historical patterns. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
43. ACTUAL PAID COST OF EQUITY CAPITAL IN THE ACCOMMODATION AND FOOD SERVICES ACTIVITIES SECTOR 2015-2019.
- Author
-
KRULICKÝ, TOMÁŠ, MACHOVÁ, VERONIKA, and MAREČEK, JAN
- Subjects
CAPITAL costs ,SERVICE industries ,FOOD service ,PROFIT-sharing - Abstract
The aim of the paper is to determine the actual cost of equity capital in the accommodation and food service activites sector in the Czech Republic between 2015 and 2019. The data was collected from the Albertina database and processed based on changes in retained earnings from previous years and the current financial year's profit. The results show the resulting cost of equity capital, which in the years under consideration averaged between 32.40 - 67.25% and the median values ranged between 11.78 - 22.72%. The contribution of this paper can be seen in bringing the resulting value of the actual cost of equity capital in the selected industry on which subsequent predictions for the future can be based. The limitation of the research can be seen in the use of older data. [ABSTRACT FROM AUTHOR]
- Published
- 2022
44. HUMAN RESOURCE PRACTICE TYPES BEING FOLLOWED IN INDIAN ENTREPRENEURIAL ORGANIZATIONS WITH FOCUS ON SUCCESSION PLANNING PROCESS.
- Author
-
SINHA, HIMANSHU, MISHRA, PARITOSH, LAKHANPAL, POOJA, and GUPTA, SANDEEP KUMAR
- Subjects
SUCCESSION planning ,HUMAN resources departments ,BUSINESS enterprises ,ORGANIZATION - Abstract
The primary aim of this study has been to examine the Human Resource (HR) Practice types which are being followed in various Indian Entrepreneurial Organizations with special focus on succession planning process. HR Practices provide a common understanding and order within the system. It is also a very important part of an organizations business strategy since people are working for an organization and creating a great enterprise heavily relies on how well and fairly, they are being treated. Additionally, organisations require a plan for creating, disseminating, and enforcing a set of rules and regulations that are compliant with the law and represent the proper conduct of their employees. Sound HR Practices also support the vision, mission and business strategy of an Organization. At the operational level of HR function, it helps HR Professionals to deliver in an objective way. This paper provides insights, as to the status of types of HR Practices being followed in Indian Entrepreneurial Organizations. It would help organizations to improve their HR practices. This paper also tests the relevance of influence of organization types on HR practices especially Succession Planning. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
45. INCLUSIVE EDUCATION AS AN INSTRUMENT FOR PREVENTING SOCIAL EXCLUSION.
- Author
-
DANĚK, ALOIS and KLUGEROVÁ, JARMILA
- Subjects
SOCIAL marginality ,EDUCATIONAL sociology ,INCLUSIVE education ,SPECIAL education ,ACTING education - Abstract
The main aim of the paper is to present a view of inclusive education as a tool for preventing social exclusion. Our findings were obtained through qualitative research conducted in an environment at risk of social exclusion. The results confirm the important role of education in preventing social problems. In the discussion of the results, we will point out the need for intensive involvement of special education and emphasize the need for quality training of the actors of inclusive education. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
46. ACCOUNTING FOR WORKS OF ART AND COLLECTIONS - TANGIBLE FIXED ASSETS - IN ACCORDANCE WITH THE CZECH LEGISLATION IN FORCE AND THE PROPOSAL OF NEW ACCOUNTING PROCEDURES.
- Author
-
KABOURKOVÁ, KRISTINA
- Subjects
ACCOUNTING methods ,ART museums ,ASSETS (Accounting) ,MARKET value ,BALANCE of payments - Abstract
The paper deals with the analysis of current Czech accounting procedures in the case of accounting for the works of art and collections, which are tangible fixed assets. The aim of paper is to assess the current accounting procedures of this issue and the proposal of new procedures. The method of process analysis examines the valid methodological procedures and characterizes their pros and cons. It has been found out that charging the works of art, which are tangible fixed assets, is in contradiction to the Accounting Act in accordance with the Czech legislation in force, as the result is not a faithful representation of the current value of entity's assets. The works of art - tangible fixed assets, are represented in acquisition price in accounting. If the works of art are a part of structure, they are depreciated simultaneously with it. If they are represented independently, their value never changes in accounting in the course of time. Current accounting fails to reflect the increase of artwork value in the course of time. Therefore, it fails to provide a true image of entity's assets and financial situation. The advantage of this way of charging is a fact that it is not demanding for an entity in terms finance and labor. New accounting procedures, which would enable the representation of the current artwork value, both its increase and its decrease, e.g. damage, are proposed in the paper. It would be possible to account for the increased market value on the basis of expert opinion in the given asset account in relation to the account in the group 58 in the 4th account class. It would be possible to account for the temporary decreased value with the help of adjustments, in the case of a permanent value decrease, in accordance with the expert opinion, the value of the given asset account would decrease in relation to the account in the group 54. The pros and cons of the proposed methodology are defined. The user would obtain current information about the value and structure of given entity's assets. However, the adoption of the new methodology would be significantly demanding for an entity in terms finance and time. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
47. SELECTION OF TOOL FOR GLOBAL LITERACY ASSESSMENT.
- Author
-
HINTOŠOVÁ, ANETA BOBENIČ and BRUOTHOVÁ, MICHAELA
- Subjects
ANALYTIC hierarchy process ,POLITICAL knowledge ,LITERACY - Abstract
Global literacy is usually associated with knowledge on contemporary political, economic, and social issues, enabling individuals to fulfill their role as active global citizens. Several approaches to assess global literacy or global competence can be found in the existing literature. The present paper is aiming to provide critical content comparison of selected approaches to global competence/ literacy assessment and to select appropriate tool, especially for the use in the higher education context. The selection is conducted on a basis of multicriteria decision-making approach, namely analytic hierarchy process. Possible modifications of the selected tool are further discussed. [ABSTRACT FROM AUTHOR]
- Published
- 2022
48. THE DIFFERENCE BETWEEN PROJECT PRICES AND FINAL PRICES OF CONSTRUCTION CONTRACTS IN THE PUBLIC SECTOR.
- Author
-
VRBKA, JAROMÍR and KOUBKOVÁ, EVA
- Subjects
CONSTRUCTION costs ,CONSTRUCTION contracts ,PRICES ,PUBLIC sector ,CONSTRUCTION projects - Abstract
The paper deals with the difference between project and final prices of construction contracts in the public sector. The project price of construction contracts is usually created using price systems, while the final prices of contracts are based on the actual interest of construction companies in the implementation of a given contract, actual cost, and the state of the market for construction works and materials. The paper presents an analysis of a total of 1,021 construction contracts awarded by the public sector in the Czech Republic in 2019-2020. These contracts are divided according to the predominant nature of the work into three categories, namely demolition, reconstruction, and construction. The authors conclude that the project and final prices of construction contracts differ, both in terms of regional destination and the nature of the subject of the contract (construction, demolition, etc.). The biggest savings were found in contracts dealing with demolition work, where secondary income can be expected in the form of sales of secondary raw materials. Moderate savings are also achieved in the case of contracts concerning reconstruction or construction. [ABSTRACT FROM AUTHOR]
- Published
- 2023
49. SUPPORT FOR PARENTS WHEN EDUCATING PUPILS DURING DISTANCE EDUCATION IN THE TIME OF THE PANDEMIC.
- Author
-
ZENTKO, JOZEF, TOKOŠ, PETER, and HRMO, ROMAN
- Subjects
DISTANCE education ,COVID-19 pandemic ,PARENTS ,SECONDARY education ,PANDEMICS - Abstract
The authors of the paper present research findings focused on the role of parents when supporting their own children during distance education (ERE). It is part of a problematic and one of the research tasks addressed in VEGA project No. 1/0550/22. The aforementioned starting points, as well as the discourse of foreign researches, led the authors of the paper to study the opinions and experiences of parents and their help and support when educating pupils during distance education in the time of the COVID 19 pandemic. The paper presents only one part of a large-scale research study with a package of research and statistical methods (analyses, on-line questionnaires, structured individual interviews, the method of Focus Groups, quasi-experiments, the SPSS program package version 2.0) and more. A total of 407 parents participated in the presented part of the research. The research results show that the parents of lower secondary education (ISCED 2) students [AM 2.1] and the parents of upper secondary education (ISCED 3) students [AM 2.3] were not entirely satisfied with the overall course of distance education (ERE) and its organisation. [ABSTRACT FROM AUTHOR]
- Published
- 2023
50. MANIFESTATIONS OF ANTI-SEMITISM IN PÁL ZÁVADA’S NOVEL PRIRODZENÉ SVETLO [NATURAL LIGHT].
- Author
-
VARGOVÁ, ZUZANA
- Subjects
ANTISEMITISM ,PREJUDICES ,STEREOTYPES - Abstract
Our paper aims to examine how Anti-Semitism, its determinants, and its forms appear in Pál Závada’s selected novel and, based on this analysis, to evaluate the extent to which its various forms are represented. The paper calls for more attention to the stereotypes and prejudices underlying various manifestations of intolerance. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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