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Articles de revues sur le sujet « Corporate governance – Czech Republic »

Auteur : Grafiati
Publié le 10 mars 2023

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1

Taraba, Pavel, Kateřina Pitrová et Martin Hart. « Knowledge Model of Corporate Governance ». Applied Mechanics and Materials 718 (décembre 2014) : 22–27. http://dx.doi.org/10.4028/www.scientific.net/amm.718.22.

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Based on the questionnaire survey which aimed to analyse the level of application of knowledge in the corporate governance in companies in the Czech Republic and on the study of available information sources, three-level knowledge model of Corporate Governance in the Czech Republic was proposed. Expertise using the concept of holistic management and knowledge of current management trends are considered as a basic level of knowledge in corporate governance. Knowledge in the field of strategic and knowledge of the principles of corporate governance are considered as a higher level of education of members of corporate governance bodies. Advanced level of education in the field of corporate governance represents the national certification programme of corporate governance.
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Lasák, Jan. « Report from the Czech Republic : Czech Lex Covid and Corporate Governance ». European Company Law 17, Issue 5 (1 octobre 2020) : 206–9. http://dx.doi.org/10.54648/eucl2020029.

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Mansulu, Abdul. « Corporate Governance and Voluntary Disclosure Practices in Czech Republic ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 69, no 1 (1 mars 2021) : 111–25. http://dx.doi.org/10.11118/actaun.2021.012.

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Dočekalová, Marie. « Determination of Indicators of Corporate Governance Performance Measurement in the Czech Republic ». Acta Universitatis Bohemiae Meridionalis 16, no 1 (20 novembre 2013) : 15–23. http://dx.doi.org/10.32725/acta.2013.002.

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Lasák, Jan. « Towards More Flexible Czech Corporate Law : Revised Corporations Act ». European Company Law 19, Issue 4 (1 août 2022) : 105–11. http://dx.doi.org/10.54648/eucl2022018.

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In 2014, the brand-new Civil Code and the Corporations Act took effect in the Czech Republic and introduced innovations to corporate governance of Czech companies which could be considered revolutionary for Czech corporate law. Six years later, Czech lawmakers decided to reflect practical experience with the new law and adopt the first major amendment to the Corporations Act, which took effect last year. This article outlines the most significant changes provided in the amendment (namely in respect of the one-tier management system in a jointstock company, new regulation of legal persons who are board members, new regulation of shareholders’ right to appoint/remove board members or new regulatory framework for shareholders’ say on fundamental transactions), as well as practical consequences that are associated with the new regulation. corporate governance, general meeting, the one-tier management system, fundamental transactions
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Odehnalová, Pavla, et Petr Pirožek. « Family Businesses in the Corporate Governance of MNCs ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no 3 (2015) : 979–84. http://dx.doi.org/10.11118/actaun201563030979.

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The issue of family businesses is currently a very topical theme in the academic world. The importance of family businesses increases with internationalization and is associated with business success in global market conditions. A fundamental part of business activities abroad is the correct application of the corporate governance of subsidiaries of multinational family businesses. The available findings do not cover this area sufficiently, especially in the context of transformed economies in CEE. In view of the nature of foreign business activities, the degree of centralization of competences transferred between subsidiaries and headquarters and the presence of expatriates from the headquarters of multinational companies represented by the family firm in statutory bodies can be regarded as important variables. The main aim of the present paper is, based on research carried out, to describe and analyze the degree of centralization and presence of expatriates in the corporate governance of subsidiaries of multinational family businesses operating in the Czech Republic. The paper presents the results of an empirical investigation with a description of the presence of expatriates in the statutory bodies of subsidiaries of multinational companies in the Czech Republic. The results obtained present the number of subsidiaries corresponding to the definition of a family business with an emphasis on SMEs of up to 250 employees and the degree of centralization and presence of expatriates in administrative or executive authority, or in other positions. The sample which was used to research the family business comprised 214 subsidiaries of multinational companies from the most important sectors of the Czech economy.
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Šimberová, Iveta, et Alena Kocmanová. « Corporate governance – research of key indicators on market of processing industry in the Czech Republic via cluster analysis ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no 7 (2012) : 359–68. http://dx.doi.org/10.11118/actaun201260070359.

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The discussion on corporate governance has oriented on practical problems, including corporate fraud, the abuse of managerial power and social irresponsibility. Contemporary cognition implicates the fact that the questions regarding to corporate governance are very actual especially in relation to company competitiveness, company performance and sustainability of success (long term viability). Paper is focused to the current questions regarding to the definition of corporate governance, looking for the appropriate conceptual framework and identification of key corporate governance indicators in selected industrial market in the Czech Republic via cluster analysis. The scientific aim is looking for the appropriate key indicators in processing industry as a base for the corporate governance performance measurement. The presentations of the results in the paper are just part of selected results in the framework of the elaborated research project titled “Construction of Methods for Multifactor Assessment of Company Complex Performance in Selected Sectors”.
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Desai, Raj M. « Reformed Banks and Corporate Governance in the Czech Republic, 1991-1996 ». Post-Soviet Geography and Economics 37, no 8 (octobre 1996) : 463–94. http://dx.doi.org/10.1080/10889388.1996.10641027.

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Bartlett, David L. « Commercial Banks and Corporate Governance in the Czech Republic and Hungary ». Post-Soviet Geography and Economics 37, no 8 (octobre 1996) : 503–10. http://dx.doi.org/10.1080/10889388.1996.10641029.

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Hřebíček, Jiří, Jana Soukopová, Michael Štencl et Oldřich Trenz. « Corporate key performance indicators for environmental management and reporting ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no 2 (2011) : 99–108. http://dx.doi.org/10.11118/actaun201159020099.

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The paper presents main results of the research financed the Ministry of Environment of the Czech Republic in the project No. SP/4i2/26/07. It discuses the corporate key performance indicators for Environmental Management Systems certified by standard ISO 14001:2005 or/and by the Regulation (EC) No. 1221/2009, about voluntary participation of organizations in the Community Environmental Management and Audit Scheme (EMAS). These are used in an annual corporate environmental reporting of organizations with Environmental Management System and also in the annual statements of organizations with Environmental Management and Audit Scheme. It introduces key performance indicators and framework of corporate environmental reporting are based on the Methodical Guideline of the Ministry of Environment of the Czech Republic developed in the project No. SP/4i2/26/07. They are enlarged to economic and social area with using Global Reporting Initiative and RICON Group guidelines. The paper also introduces the proposal of further research in the development of corporate environmental, social and governance (ESG) performance indicators.
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Fibírová, Jana, et Libuše Šoljaková. « Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic) ». European Financial and Accounting Journal 4, no 1 (1 mars 2009) : 25–36. http://dx.doi.org/10.18267/j.efaj.61.

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Mititean, Pompei. « The compliance evolution of the corporate governance codes in emerging European countries – a content analysis perspective ». Journal of Accounting and Management Information Systems 20, no 3 (1 septembre 2021) : 516–36. http://dx.doi.org/10.24818/jamis.2021.03007.

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Research Question: Does the corporate governance codes from 18 Emerging European countries respect the European Commission recommendations? Motivation: The corporate governance is a wildly debated topic in the literature but only few studies are addressed to the level of compliance between the corporate governance and the European Commission recommendations, especially in emerging countries. Idea: The objective of this study is to analyse the corporate governance codes form eighteen Emerging European Countries and examine if these countries comply with the recommendations of European Commission regarding corporate governance by using the content analysis technique. The main research proposition is to identify how many out of the 32 recommendations included in this analysis are fulfilled by the corporate governance codes from the Emerging European Countries and how these developed during time. Data: Data sample consists of 18 corporate governance codes from Emerging European Countries, which are examined in the context of the recommendations of European Commission COM-284, and the next years updates from 2004 (2004/913/EC), 2005 (2005/162/EC) and 2009 (2009/384 and 385/EC), divided into five group, covering 32 recommendations. Tools: The latest versions of corporate governance codes from each country, from 2004-2020, were downloaded, collecting the data manually from each corporate governance code using the content analysis technique. Findings: The results illustrate that Slovenia and Czech Republic are the countries with the highest compliance degree, while Poland and Estonia are the countries with the least fulfilled recommendations Contribution: This paper provides a general overview regarding the level of compliance of the corporate governance codes and European Commission recommendations, thus being a starting point for researchers who will further study this subject. Secondly, we have contribute to the limited studies that analysed the evolution of corporate governance codes following the best practices for the companies issued by European Commission.
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Jurka, Robert. « The Position of Companies in the Czech Republic and Great Britain in the Years 2012-2013 to Corporate Governance ». Český finanční a účetní časopis 2014, no 3 (1 octobre 2014) : 165–76. http://dx.doi.org/10.18267/j.cfuc.417.

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Kocmanová, Alena, Marie Pavláková Dočekalová, Tomáš Meluzín et Stanislav Škapa. « Sustainable Investing Model for Decision Makers (Based On Research of Manufacturing Industry in the Czech Republic) ». Sustainability 12, no 20 (10 octobre 2020) : 8342. http://dx.doi.org/10.3390/su12208342.

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Sustainable investing is an investment approach in line with the values of sustainable development and compliance with environmental, social, and corporate governance (ESG) criteria. The aim of the article is to propose a sustainable investing model (SIM) to support the decision-making of responsible individual investors. The proposed model aggregates economic indicators of investment decision-making, positive and negative ESG criteria, the market value of the stock, a systematic and unsystematic risk (expressed by the capital asset pricing model (CAPM)), thus widening the investment triangle by another peak—and that is sustainability. The research methodology is based on four key areas (environmental, social, corporate governance, and economic) associated with sustainable investments, stock market value, and risk. The research methodology of structural equation models is applied for the construction of the SIM. Mathematical equations are used to apply the SIM, which expresses values, the so-called factor scores. For the classification of sustainable investments, a classification scale is created that divides investments into three groups: above-average, average, and below-average. The SIM comprehensively evaluates individual ESG criteria and economic areas of sustainable investments, thus assisting the investor in deciding on sustainable investments of Czech joint-stock companies in the manufacturing industry, including benchmarking with other sustainable investments.
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Dvorský, Ján, Zora Petráková, Khurram Ajaz Khan, Ivo Formánek et Zdeněk Mikoláš. « Selected aspects of strategic management in the service sector ». Journal of Tourism and Services 11, no 20 (30 juin 2020) : 109–23. http://dx.doi.org/10.29036/jots.v11i20.146.

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The focus of the present paper is to identify and defines the important factors of strategic management in SMEs with a specific focus on the service sector and to compare its current situation in the Czech Republic and Slovak republic firms. To shape the study, survey-based research planned and conducted in the Czech Republic and Slovak republic over SMEs in the service sector. The data were collected from the owners or top-level managers, the total sample used in the study was 822, 454 respondents from the Czech firms and 368 firms from the Slovak republic. The study employs basic statistics tools, percentages and mean values, used Z-score to compare the respondents in the Czech Republic and Slovak republic. The major findings of the study reveal that majority of the firms in both the countries use strategic management as an integral part of corporate governance and believe that strategic management usage improves the competitiveness of the firms and its stability in domestic and foreign markets. Another interesting finding reveals that the business sector is not a statistically significant factor in evaluating the sources of strategic risk, found from the firms of both countries. The paper adds to the existing literature of SMEs, investigated the use of strategic management tools for their sustainability and competitiveness. As the key aspects of strategic management are much used in large size organization but less explored in the smaller segment. The outcome of the study can help to understand the SMEs’ attitude towards strategic management usage. It is very useful for long term survival, stability, and expansion, as both countries’ economy is heavily depending on the SMEs.
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CLAESSENS, STIJN. « Corporate Governance and Equity Prices : Evidence from the Czech and Slovak Republics ». Journal of Finance 52, no 4 (septembre 1997) : 1641–58. http://dx.doi.org/10.1111/j.1540-6261.1997.tb01124.x.

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Haile, Meaza Birhane, et Martin Mastalka. « Contemporary decision-making of mid-size city in the Czech Republic using Multiple Criteria Decision-making ». European Journal of Government and Economics 7, no 1 (27 juin 2018) : 44. http://dx.doi.org/10.17979/ejge.2018.7.1.4332.

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The strategic planning process has been implemented into the local governance environment in the Czech Republic during last two decades. But the strategic goals that are expressed in the strategic development documents on the local level are only the part of the issues that are to be fulfilled or solved by the local government. In the everyday practical governance there is always a list of projects that appear from the actual technological, technical, public or political demand. The contemporary decision-making process is based on the personal or collective political decision or on the actual technical demand. But there are also municipalities that are already implementing strategic planning and want to avoid unsystematic interventions and decision-making processes. They try to adopt some attitudes from the corporate sphere to make the decision-making process more open and clear. This paper deals with the methodology of the mid-size city and tries to discuss it and offer some improvements. The paper’s other goals are to offer comparison of typical projects that could be found on the local level and to make a model of results provided by the different methodologies used for the decision-making process, specifically weighted sum average and analytic hierarchy process.
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Kasem, Edward, Oldřich Trenz, Jiří Hřebíček et Oldřich Faldík. « Key Sustainability Performance Indicator Analysis for Czech Breweries ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no 6 (2015) : 1937–44. http://dx.doi.org/10.11118/actaun201563061937.

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Sustainability performance can be said to be an ability of an organization to remain productive over time and hold on to its potential for maintaining long-term profitability. Since the brewery sector is one of the most important and leading markets in the foodstuff industry of the Czech Republic, this study depicts the Czech breweries’ formal entry into sustainability reporting and performance. The purpose of this paper is to provide an efficiency level evaluation which would represent the level of corporate performance of Czech breweries. For this reason, Data Envelopment Analysis (DEA) is introduced. In order to apply it, we utilize a set of key performance indicators (KPIs) based on two international standard frameworks: the Global Reporting Initiative (GRI) and its GRI 4 guidelines, and the guideline KPIs for ESG 3.0, which was published by the DVFA Society. Four sustainability dimensions (economic, environmental, social and governance) are covered, making it thus possible to adequately evaluate sustainability performance in Czech breweries. The main output is not only the efficiency score of the company but also the input weights. These weights are used to determine the contribution of particular criteria to the breweries’ achieved score. According to the achieved efficiency results for Czech breweries, the percentage of women supervising the company does not affect the sustainability performance.
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Jandik, Tomas, et Craig G. Rennie. « The Evolution of Corporate Governance and Firm Performance in Transition Economies : The Case of Sellier and Bellot in the Czech Republic ». European Financial Management 14, no 4 (septembre 2008) : 747–91. http://dx.doi.org/10.1111/j.1468-036x.2007.00407.x.

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Pavláková Dočekalová, Marie, Alena Kocmanová et Jiří Koleňák. « Determination of Economic Indicators in the Context of Corporate Sustainability Performance ». Verslas : Teorija ir Praktika 16, no 1 (30 mars 2015) : 15–24. http://dx.doi.org/10.3846/btp.2015.450.

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This article is focused on determination of the most significant economic indicators influencing corporate sustainability performance. Corporate sustainability performance is a multidimensional concept based on the original idea of sustainable development, replacing the traditional understanding of corporate performance only as capital appreciation for owners (shareholders). Compared to the original concept of sustainable development which consists of environmental, social and economic performance, the so-called triple-bottom-line, it is broaden to the responsibilities and the impact of Corporate Governance on the corporate performance. The basic set of economic indicators has been constructed from a synthesis of resources developed by international organizations (Global Reporting Initiative, International Federation of Accountants) and research among manufacturing companies in the Czech Republic. The basic set of twenty-five key indicators is divided into seven groups: Costs, Investments, Economic Results, Asset and financial resources utilization, Suppliers reliability, Penalties and RandD expenses. Basic set of indicators was presented to 23 top-managers who quantified the potential effect of each indicator to the success and sustainability of their companies. Through the methods of descriptive statistics knowledge of the particularities of each indicator was obtained. Correlation analysis and factor analysis were applied in order to eliminate information duplicity and dimensionality reduction. The result is a reduction in the number of economic indicators, so that the loss of information on the influence of the original indicators on the corporate sustainability is minimized. Corporate sustainability indicators are a tool for measuring and managing progress towards sustainability goals and environmental, social and economic impacts.
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Varmus, Michal, Martin Mičiak, Milan Kubina, Adam Piatka, Marcel Stoják, Alexander Sýkora et Ivan Greguška. « Determination and Quantification of Foreign Interest in Sports Using Selected Variables for the Support of Appraising Investments in Sports by Businesses and States ». Journal of Risk and Financial Management 16, no 3 (1 mars 2023) : 162. http://dx.doi.org/10.3390/jrfm16030162.

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The evaluation of the effectiveness of invested funds requires relevant data. This currently applies to investments in all areas of economic activity, including sports. The article’s aim is to determine the factors applicable to the quantification of interest in sports in selected countries. From the perspective of state funding of sports, foreign interest in sports is a part of the mechanism of allocating resources (situated in the Slovak Republic). For businesses, sponsoring sports organizations is a part of their activities connected to the concept of corporate social responsibility and environmental, social, and governance-related indicators. In both cases, it is important to have the necessary background data so that the entities responsible can correctly evaluate the effectiveness and return on such investments. The Czech Republic, Germany, Poland, and Hungary were selected to determine foreign interest in sports. These variables were selected for data analysis to quantify foreign interest in sports: competitions and tournaments, registered athletes, and keyword searches in Google trends. The variables predetermined the methods of data collection and statistical analysis. The main results lead to more accurate data for decision-making on investments in sports. The most popular sports in the given countries based on the interest quantification were identified.
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Vliegenthart, Arjan, et Laura Horn. « The Role of the EU in the (Trans)formation of Corporate Governance Regulation in Central Eastern Europe — The Case of the Czech Republic ». Competition & ; Change 11, no 2 (juin 2007) : 137–54. http://dx.doi.org/10.1179/102452907x181947.

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Komissarova, Zh N., et E. A. Sergeev. « EU fiscal governance and budget consolidation in Visegrád countries ». MGIMO Review of International Relations, no 3(66) (28 juillet 2019) : 131–58. http://dx.doi.org/10.24833/2071-8160-2019-3-66-131-158.

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Budget consolidations in Visegrád countries, which followed European financial and debt crisis, were mainly driven by external factors such as EU fiscal governance. Since the Visegrád countries have accomplished their consolidation effort, it seems topical to study their experience and assess the efficiency of consolidation measures. Involving descriptive statistical analysis, the authors posit that supranational impact on national budgets of Visegrád countries was quite efficient, as all economies concerned have accomplished a relatively sizeable fiscal consolidation. This happened largely due to the fact that the governments did not intend to lose vast amounts of funds from the EU budget. Such an option was quite feasible as a part of possible sanctions related to excessive deficit. The Czech Republic, Hungary, Poland and the Slovak Republic run different consolidations as to scale, structure and measures taken, though one could highlight some similarities. On the one hand, consolidations were to a great extent carried out through the means of indirect taxation, because they have a less distortive nature, given the structural characteristics of countries at issue. On the other hand, the governments refrained from raising direct taxes due to their distortive character. Hungary was the only country, which took some active measures in the field of corporate taxation, and subsequently suffered from drop in tax collection. The Visegrád countries did cut government expenditures, but strived to use the most effective instruments such as curbing employment in public sector. Further, there were some subsidiary factors at place that influenced consolidation pace. For example, three of four Visegrád countries are not members of a currency union, which inter alia contributed to monetizing government debt. At the same time, some measures taken by the countries, were of a quite formal nature. For instance, Hungary totally nationalized pension system in order to increase budget revenues. Nevertheless, all Visegrád countries reached deficit target without any revolutionary changes to main fiscal aggregates, which means that consolidations were at least nominally effective. However, cumulative deficit change was not fully accompanied by lowering debt and was by several times less than cumulative transfers from the EU budget. At the same time the budget consolidations in Visegrád countries could be called efficient as GDP growth rates restored, as did investors’ confidence and exports.
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International Monetary Fund. « Czech Republic : Financial System Stability Assessment, including Reports on the Observance of Standards and Codes on the following topics : Monetary and Financial Policy Transparency ; Banking Supervision ; Insurance Regulation ; Securities Regulation ; Corporate Governance ; and Payments Systems ». IMF Staff Country Reports 01, no 113 (2001) : 1. http://dx.doi.org/10.5089/9781451810172.002.

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Palda, Kristian. « Czech Privatization and Corporate Governance ». Communist and Post-Communist Studies 30, no 1 (1 mars 1997) : 83–93. http://dx.doi.org/10.1016/s0967-067x(96)00023-2.

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The rapid privatization of the Czech economy has contributed to its first rank in the economic performance of the post-communist countries. The claim that 75 per cent of its GDP originates in the private sector may, however, be only formally true. Many of the voucher-privatized former state-owned enterprises and financial institutions are still influenced through core stakes in their share capital by the Fund of National Property and by their mutual interdependence. This article concludes that full privatization will likely be attained through a hybrid of German and American corporate governance systems.
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Tornicek, Milan, et Bohumil Kos. « Corporate Transformation in the Czech Republic ». Intertax 26, Issue 6/7 (1 juin 1998) : 206–15. http://dx.doi.org/10.54648/taxi1998039.

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Válová, Adriana, et Sylvie Formánková. « Corporate Philanthropy in the Czech Republic ». Procedia Economics and Finance 12 (2014) : 725–32. http://dx.doi.org/10.1016/s2212-5671(14)00399-2.

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Ochrana, František, Michal Plaček et Milan Jan Půček. « Shortfall of Strategic Governance and Strategic Management in the Czech Republic ». Central European Journal of Public Policy 10, no 2 (1 décembre 2016) : 30–47. http://dx.doi.org/10.1515/cejpp-2016-0024.

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Abstract The article analyses the problems of strategic governance and strategic management of the Czechoslovak Government, as well as the Government of the Czech Republic in the years 1989-2016. It seeks the causes and factors that have caused the low levels of strategic governance and strategic management at the level of the ministries of the Czech Republic. It examines the problem from genetic and historical perspective, and from the organizational and human capacity to exercise strategic governance. The study is based on two pieces of empirical research within the ministries of the Czech Republic. It identifies the main cause of failure of strategic governance and strategic management at the level of the central government of the Czech Republic. These include, in particular, the persistent distrust of the ideas of strategic governance and strategic management held by the right-wing governments and the generally low capacity of governments of the Czech Republic to engage in strategic governance. The organizational structure of the central state administration lacks the strategic units that generate ideas for supporting strategic governance. The empirical research of the ministries of the Czech Republic also revealed that policy workers in Czech ministries dedicate a large proportion of their work time to operational and administrative activities at the expense of analytical and strategic activities. The changes require implementation of reforms within the public administration, which (among other things) will eliminate the existing causes and inhibiting factors regarding the lack of strategic governance in the Czech Republic.
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Mentlík, Roman, et Mojmír Helísek. « Euro and Corporate Management in Czech Republic ». EUROPEAN RESEARCH STUDIES JOURNAL XXI, Issue 2 (1 novembre 2018) : 441–52. http://dx.doi.org/10.35808/ersj/1013.

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Pavláková Docekalová, Marie, Alena Kocmanová et Jirí Kolenák. « Development of Corporate Governance Performance Indicators for Czech Manufacturing Companies ». DANUBE : Law and Economics Review 6, no 1 (1 mars 2015) : 57–72. http://dx.doi.org/10.1515/danb-2015-0004.

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Abstract Effective corporate governance is a key element in achieving long-term success for any company. The codes of conduct that corporate governance adopts directly determine the sustainability of business activities. With this in mind, this paper aims to demonstrate the results of research that identifies a set of key indicators of corporate governance performance. The presented research is quantitative. In order to identify key performance indicators, factor analysis was employed. It was found that corporate governance performance is influenced by two factors. For the first factor, the relationship between corporate governance and stakeholders is measured by key indicators: percentage of women within CG, contributions to political parties, politicians and related institutions and number of complaints received from stakeholders. The second factor, strategy & compliance, is generated from the following: percentage of strategic objectives met and total number of sanctions for breaching the law. This research aims to assist both academic and corporate practitioners who want to improve corporate governance performance and, through the use of key performance indicators, support the transparency and sustainability of their business.
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Pirozek, Petr, Lenka Komarkova, Ondrej Leseticky et Tatana Hajdikova. « Corporate governance in Czech hospitals after the transformation ». Health Policy 119, no 8 (août 2015) : 1086–95. http://dx.doi.org/10.1016/j.healthpol.2015.05.002.

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Dlouhy, Vladimir, et Jan Mladek. « Privatization and Corporate Control in the Czech Republic ». Economic Policy 9, no 19 (décembre 1994) : 155. http://dx.doi.org/10.2307/1344605.

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Adámek, Pavel. « Corporate Social Responsibility Education in the Czech Republic ». Procedia - Social and Behavioral Sciences 106 (décembre 2013) : 730–38. http://dx.doi.org/10.1016/j.sbspro.2013.12.084.

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Derco, Jan. « Destination Governance in the Czech Republic, Slovakia and Poland ». Tourism Planning & ; Development 10, no 3 (août 2013) : 354–64. http://dx.doi.org/10.1080/21568316.2012.747987.

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Kováříková, Ludmila, et Ondřej Valenta. « Corporate foresight in Czechia ». ERGO 12, no 1 (1 juin 2017) : 27–32. http://dx.doi.org/10.1515/ergo-2017-0003.

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Abstract Corporate foresight in the Czech Republic has been still a rather undiscovered and unmapped subject. This drawback is at least partly reduced by this article presenting results of a pioneer empirical research among Czech companies. Results of the research indicate that the level of utilization of foresight among Czech companies is low; on the other hand, the results suggest existence of a latent demand for foresight as a tool for increasing the capacities and capabilities to innovate. Innovation activities in companies are at the same time one of the most significant way to deal with contemporary economic and social development, characterized by a rapid technological progress and accelerating pace of change.
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Vítek, Leoš. « Corporate Income Taxation and the Corporate Tax Base in the Czech Republic ». Český finanční a účetní časopis 2013, no 2 (1 juin 2013) : 38–49. http://dx.doi.org/10.18267/j.cfuc.338.

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Hanousek, Jan, et Evžen Kočenda. « The impact of Czech mass privatisation on corporate governance ». Journal of Economic Studies 30, no 3/4 (juin 2003) : 278–93. http://dx.doi.org/10.1108/01443580310483574.

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Abramuszkinová Pavlíková, Eva, et Ivana Kuřítková. « Certification of Corporate Social Responsibility in the Czech Republic ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no 7 (2013) : 1933–40. http://dx.doi.org/10.11118/actaun201361071933.

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Corporate social responsibility is in the focus of many companies in recent years. It becomes a way of sustainability for many companies on the market. It expresses a voluntary commitment of companies to behave responsibly to their surroundings within three pillars: economic, social and environmental one. The issue of social responsibility is developing in many European countries and European Commission is aiming at support for national CSR strategies. There are countries with highly developed CSR, on the other hand there are countries, such as the Czech Republic, where a public policy is being reformed, including discussions about CSR. This paper supports the idea that states should encourage social responsibility, as it allows businesses to become sustainable which leads to the stability of the economy. CSR activities can be focused on philanthropy, the care of the employees, the environment and transparency of economic activities. The process of CSR certification is important in the development of CSR in the Czech Republic. It allows companies to demonstrate their activities and visible achievements in this field. This paper describes the most popular types of certifications that are used in the Czech Republic and standards that do not have certification purposes, but they are very important. These are standards SA 8000, ISO 26000, ISO 9001, ISO 9004, ISO 9000, ISO 14001, ISO 14004, OHSAS 18001, IQNet SR 10 and the National Quality Policy.
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Claessens, Stijn, et Simeon Djankov. « Ownership Concentration and Corporate Performance in the Czech Republic ». Journal of Comparative Economics 27, no 3 (septembre 1999) : 498–513. http://dx.doi.org/10.1006/jcec.1999.1598.

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Kontuš, Eleonora. « Agency costs, capital structure and corporate performance ». Ekonomski vjesnik 34, no 1 (2021) : 73–85. http://dx.doi.org/10.51680/ev.34.1.6.

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Purpose: The aim of this study is, first to describe and explore equity agency costs; second, to explore the impact of capital structure on equity agency costs; and finally, to examine the impact of agency costs on the performance of listed companies. Methodology: Panel data regression has been used for research data analysis. Results: The results of the work show that equity to capital and long-term debt to capital variables have a positive and significant impact on the agency costs of listed companies in the Republic of Croatia. The study indicates that long-term debt to capital variable has a negative and significant impact on the agency costs of listed companies in Slovenia and the Czech Republic. Furthermore, we find evidence to suggest that changes in agency costs have little or no effect on the performance of listed companies in Croatia, Slovenia and the Czech Republic. The findings suggest that the capital structure decisions affect the agency costs of listed companies and the agency costs may affect corporate performance. Conclusion: This study makes a number of contributions to the agency costs literature. It presents the first study of agency costs of listed companies in Croatia, Slovenia and the Czech Republic that uses panel data, a technique that enables us to isolate both cross section and time series effects. The present paper can help managers to better understand equity agency costs and their effects on corporate performance.
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Siljanovska, Zorica, Sreten Miladinovski et Elena Shalevska. « THE IMPACT OF THE GLOBALIZATION PROCESS ON THE DEVELOPMENT OF CORPORATE GOVERNANCE ». Knowledge International Journal 31, no 1 (5 juin 2019) : 355–62. http://dx.doi.org/10.35120/kij3101355s.

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The corporate governance is concerned with both the rules and regulations and institutions that influence the management mode within corporations as well as the manner in which they allocate their resources and returns. The globalization process, especially, the global integration of financial markets, puts pressures on national systems and models of corporate governance to converge i.e. comply with the global trends and developments in the area of corporate governance by opening their economies towards the global markets. This paper analyzes this very issue, or, in other words, the impact of the globalization on corporate governance, with special focus on the Republic of Macedonia. Consequently, it is demonstrated that the Republic of Macedonia is included in the process of globalization, companies are interested in presence and competition on the global market, and therefore building a good corporate governance system is a need, not a choice. Moreover, the Republic of Macedonia has substantially harmonized its regulations pertaining to the corporate governance on the basis of the principles commonly accepted at an international level.
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Munzarova, Simona, Jana Kostalova et Eliska Fialova. « NON-FINANCIAL REPORTING OF CHEMICAL COMPANIES IN THE CZECH REPUBLIC ». Business : Theory and Practice 23, no 1 (7 mars 2022) : 88–98. http://dx.doi.org/10.3846/btp.2022.11972.

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This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the content analysis of the websites and disclosures, it analyses, compares and evaluates the level of web communication of the economic, environmental and social issues of corporate social responsibility of these companies. At first, it presents results of the research comparing the extent of non-financial web communication of selected Czech chemical companies with the Czech leaders in the Czech TOP 100 rankings. These results are then complemented by results of the quantitative research on environmental instruments used by all Czech chemical production companies, that use websites for communication of their activities. The number of companies in the Czech Republic processing non-financial reports is significantly lower than abroad, but it is still growing. Large enterprises pay more attention to non-financial reporting. Rather than including this information in a disclosure, a business website is used as a tool for this communication. The paper brings sectoral perspective into non-financial reporting literature, as attention is paid to the chemical production sector and also complements the knowledge of communication of companies that do not belong to the group of 100 most important companies within the country.
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Kotrusová, Miriam, et Klára Výborná. « A policy fiasco : The institutional (non-)reform of Czech public employment services in 2011 ». Central European Journal of Public Policy 9, no 1 (1 mai 2015) : 148–58. http://dx.doi.org/10.1515/cejpp-2016-0007.

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Abstract The article deals with an institutional reform of public employment services implemented in the Czech Republic in 2011. By merging social benefits administration with employment services into the newly established Labour Office of the Czech Republic, the right-wing government attempted to reduce the staffing and administrative costs of these services and to improve the governance of local labour offices. Using the theoretical concept of “policy fiasco” and taking an interpretive perspective thereon, we analyse these organisational changes in the functioning of public employment services in the Czech Republic. Our data consist of interviews with experts on labour market policy in the Czech Republic and two focus groups with employees of labour offices who had participated in the reform process. We conclude that the institutional reform of public employment services in the Czech Republic in 2011 can be referred to as a policy fiasco in the sense of the theoretical concept used in the work of Bovens and t’Hart (1998).
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Kožená, Marcela, et Martin Mlázovský. « The impact of corporate social responsibility on business competitiveness ». SHS Web of Conferences 92 (2021) : 06017. http://dx.doi.org/10.1051/shsconf/20219206017.

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Research background: The social and environmental problems of the current globalised world are primarily targeted on the South and Southeast Asian business environment. However, according to the idea “think global, act local”, practices of Czech local business also contribute to the global environment. Purpose of the article: The Czech Republic is classified as a small open economy in the final stage of a transformation into a market economy, and on the top of that, it is also a member of the European Union. Thus, the Czech Republic is very dependent on the global market. Firstly, this paper is focused on analysing the Czech businesses’ attitude to competitiveness with special emphasis on corporate social responsibility. Secondly, there is predicated the future approach of the Czech managers to CSR. Methods: Primary research is based on individual structured interviews with Czech managers on the top and middle level (n=15). The interviews were conducted from February to May 2020 via a combination of face to face and distance communication. Findings & Value added: The results indicate that the Czech business mostly does not perceive CSR as a key factor of corporate competitiveness. However, the significant part of the interviewees considers CSR as moderately important and what is more, they predicate the upward trend of this factor. In addition, corporate social responsibility is often associated with other factors of competitiveness – more precisely to customer loyalty and innovation capability. Moreover, all the corporations stated that they apply at least some of the CSR principles in their ordinary course of business.
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Koštuříková, Ivana. « CORPORATE TAX BURDEN IN THE CZECH REPUBLIC AND EUROPEAN UNION ». Acta academica karviniensia 11, no 2 (30 juin 2011) : 77–89. http://dx.doi.org/10.25142/aak.2011.024.

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Caha, Zdeněk. « Organization and Planning of Corporate Education in the Czech Republic ». Studia Commercialia Bratislavensia 10, no 38 (26 septembre 2017) : 137–45. http://dx.doi.org/10.1515/stcb-2017-0014.

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Abstract The aim of this paper was to determine by means of a questionnaire survey to what extent large and medium-sized companies in the Czech Republic apply a systematic approach to education. This is, amongst other things, dependent on the existence of long-term and annual education plans and on whether the education is organized systematically by a personnel department or by a dedicated staff department focused on education. Two hypotheses were set. The first, that in at least 70 % of large companies and 50 % of medium-sized company education is organized by a personnel department or a separate staff department focused on education. The second, that at least 70 % of large companies and 50 % of medium-sized companies have a long-term education plan, including an annual education plan, in place. Although neither of the hypotheses were confirmed, it was proven that large companies approach the issue of corporate education in a more systematic way than medium-sized ones.
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Bornstein, Morris. « Clemens Schütte, Privatization and Corporate Control in the Czech Republic ». Journal of Comparative Economics 29, no 3 (septembre 2001) : 577–78. http://dx.doi.org/10.1006/jcec.2001.1719.

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Jambal, Tsolmon, et Jaroslav Stuchlý. « Analysis of Change in the Corporate Sphere of the Czech Republic ». SHS Web of Conferences 90 (2021) : 01007. http://dx.doi.org/10.1051/shsconf/20219001007.

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This contribution presents research into the changes taking place in companies in the Czech Republic. The aim was to determine whether companies in the Czech Republic are undergoing fundamental changes, what influences are forcing them to change, and whether managers prefer radical changes to incremental improvements. The research was carried out in the form of a questionnaire survey, which consisted of four sections and 60 questions, conducted by teachers and students of VSTE in České Budějovice in 2019. The article analyses the characteristics of the selected statements and examines the interdependencies between the variables, including the dependence on the identified identification variables.
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Klimovsky, Daniel, Ivan Maly et Juraj Nemec. « Collaborative Governance Challenges of the COVID-19 Pandemics : Czech Republic and Slovakia ». Central European Public Administration Review 19, no 1 (30 mai 2021) : 85–106. http://dx.doi.org/10.17573/cepar.2021.1.04.

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The goal of this article is to evaluate what the Czech and Slovak governments have done to protect their countries and try to assess why they have achieved different results for the first and second waves of the Covid- 19 pandemic. The basis for such evaluation is the concept of collaborative governance, while qualitative research methods are used to achieve this goal. Based on comprehensive case studies and following analysis, the article suggests that in countries with limited quality of collaborative governance and no experience in similar pandemics, short-term “ultramobilisation” and positive results are indeed possible, but failures are non-avoidable in the long run. During the second wave of the pandemic, the weaknesses in governance resulted in massive governance failures. As a result, the governments’ responses delivered very limited results in terms of prevalence of Covid-19.
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Gurská, Sylvie, et Adriana Válová. « Corporate social responsibility in mining industry ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no 7 (2013) : 2163–70. http://dx.doi.org/10.11118/actaun201361072163.

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This paper focuses on the comparison of corporate social responsibility in mining industry. It compares specific territorial areas of two different countries – one of them country that could be called as semi-periphery or even core country and the second one a periphery country. The first one is Czech Republic (Northern Bohemia area) and the second one is Zambia (Copperbelt area). CSR activities in Copperbelt have played primarily an ameliorative role in the context of significant social disruption and uncertainty in the wake of privatization. Some experts say there are still important gaps between mining companies’ CSR activities, on the one hand, and accountability and fairness, on the other. The CSR concept is relatively new in the Czech Republic – but more and more discussed and interesting for many firms. The Czech company “Severočeské doly” was one of the finalists of the national round of the competition “The European Corporate (Social) Responsibility Award” in 2007. The aim of this paper is to find the opportunities the companies working in this industry use, and how the system of CSR is developed. It analysis the areas they concentrate on in their CSR activities and compares it with theoretical concept. The comparison is based on secondary data as well as on personal experience of visiting both of these areas and companies.
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