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Vyhledávání

PREDICTING BANKRUPTCY OF MANUFACTURING COMPANIES IN EU

Václav Klepáč, David Hampel

The best defense against existential problems of a company appears to be good financial health, based on a satisfactory financial situation. If, however, considerably weakened, the company gets into financial distress, which may turn into a financial crisis and end up in bankruptcy. The primary means, by which we would be informed about the condition of the enterprise, are bookkeeping data of a company. From there, based on financial analysis, we can identify scenarios leading to good management decisions and, consequently, to the financial health of the company.
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MANDATORY CCCTB IMPLEMENTATION IN THE EUROZONE AND ITS IMPACT ON CORPORATE TAX REVENUES IN THE CZECH REPUBLIC

Danuše Nerudová, Veronika Solilová

There have been many attempts to coordinate the corporate taxation systems of EU Member States. First, in 1962, the European Commission suggested splitting the corporate tax rates and applying a different tax rate for retained and distributed profits. Furthermore, eight years later, the Temple report suggested the implementation of a classical system of corporate taxation in the EU Member States.
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CHANGES IN INDUSTRIAL STRUCTURE AND POTENTIAL: THE CASE OF LITHUANIA

Asta Saboniene

Every economy aspires to enlarge the share of high-tech industries in its industrial structure, considering this share as one of the main determinants of country’s economic development. Hence, the induction of high and medium-high technology industries through R&D support, stimulation of innovation activities and higher quality may help economies to avoid getting trapped in the low-tech specialization during the long term.
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DOES THE TAX RELIEF FOR HOMEOWNERSHIP HAVE EFFECT ON HOUSEHOLD MORTGAGE LEVERAGE?

Barbora Slintáková, Stanislav Klazar

Tax systems of developed countries contain provisions that give a preferred status to housing and homeownership. A significant relief is provided especially by the combination of non-taxation of imputed rental income and mortgage interest payment deductibility. Real user costs of owner-occupied housing are reduced (see Poterba & Sinai, 2008) and thus a bias in favour of the homeownership is created when households are encouraged to buy rather than to rent their dwellings.
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EFFECT OF MASS LAYOFFS ON HEALTH INSURANCE EXPENDITURES: THE CASE OF THE OSTRAVA REGION

Jiří Louda, Ondřej Vojáček, Markéta Pechholdová, Miroslav Barták

The study of connections between unemployment and its impacts on human health and economy has been the object of research since the US economic crisis in the 1920s (Brenner, 1967; Brenner, 1969; Kasl et al., 1968; Kasl & Cobb, 1970; Cobb, 1976). Evidence shows that loss of employment negatively affects not only health of individuals who have lost a job but also that of their partners and family members and reduces the life expectancy (Eliason & Storrie, 2009).
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FINANCIAL LITERACY OF STUDENTS IN CHOSEN UNIVERSITIES – RESEARCH PLATFORM FOR REGULATORY PROCESSES OF EDUCATIONAL SYSTEM IN SLOVAKIA

Matus Kubak, Andrea Tkacova, Armenia Androniceanu, Manuela Tvaronavičienė, Eva Huculova

Financial literacy (FL) represents a basic and inevitable skill that is important for human existence in the 21st century. In recent years, there are evident activities in a support of fi nancial education especially from the European Commission (EC) side. The EC issued “The Communication on Financial Education” report. This report explicitly states economic and social advantages of a higher level of FL as well as fundamental principles of financial education control according to the chosen procedures (European Commission, 2007).
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COMPARATIVE ANALYSIS OF THE PERCEPTION OF THE ADVANTAGES AND DISADVANTAGES OF HOSPITAL HORIZONTAL INTEGRATION

Pavla Staňková, Šárka Papadaki, Ján Dvorský

Economic theory suggests that consolidation of hospital ownership through the formation of multiple hospital ‘‘systems’’ should lead to improved hospital performance. The general view of system superiority follows from considerations of economies of scale, improved financial and other administrative management, and better access to financial capital. Still, there is little evidence demonstrating greater efficiency in system-affiliated hospitals. The majority of studies have found hospitals belonging to multiple hospital systems to be more cost than independent hospitals, raising questions regarding the social value of much of the recent growth of new inter- organizational relationships. (Carey, 2003)
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ECONOMIC METHODS USED IN HEALTH TECHNOLOGY ASSESSMENT

Blanka Klímová, Petra Marešová

Decision-making process about the development of new products is fundamental for the growth and prosperity of any company, particularly in the fast changing medical device market (Ivlev et al., 2015). Companies must innovate to be successful but this invariably carries some risk and uncertainty. In recent years, the issue of evaluation of investment effectiveness into medical devices has been intensively solved, both at national and international level (Heintz et al., 2016) due to the growing market with medical devices (Craig et al., 2014).
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SECTORAL ANALYSIS OF THE DIFFERENCES IN PROFITABILITY OF CZECH AND GERMAN BUSINESS VENTURES – AN EMPIRICAL BENCHMARK STUDY

Dirk Beyer, Jana Hinke

Conducting business involves a constant flow of money and capital, whose renewal and expansion on the one hand and distribution and investment on the other need to be managed. Business entities are required to be able to sustainably appreciate capital invested, therefore, it is necessary to conduct analyses of the rate of return on capital invested as part of business management.
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A BEHAVIORAL THEORY OF THE FIRM: SPECIFICS OF CZECH ENTREPRENEURIAL BEHAVIOR

Ivana Mandysová

Despite voluminous literature on the entrepreneurial behavior, studies examining Czech specifics are very rare – specified below. Most of studies come from US and relatively few from Europe, namely Netherlands and Austria.
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