搜索结果: 1-15 共查到“应用经济学 Czech Republic”相关记录75条 . 查询时间(0.553 秒)
Factors affecting farm size on the European level and the national level of the Czech Republic
agricultural holding size farm structure land consolidation land management rural development
2017/2/21
Extreme differences in agricultural holding size, existing not only among the countries within the EU as a whole but also within the farm structures of the individual countries, create a considerable ...
Economic efficiency of suckler cow herds in the Czech Republic
break-even point costs price profitability sensitivity analysis suckler cows
2017/2/21
The objective of the study was to assess the profitability of suckler cow herds located in different regions of the Czech Republic. Data on 2164 suckler cows were collected for 2013 from 20 beef farms...
Historical development of land ownership in the Czech Republic since the foundation of the Czechoslovakia until present
land reforms land use structure soil tenancy
2016/11/11
The aim of the paper is to describe the land ownership relations in the area of the current Czech Republic since the foundation of Czechoslovakia. The description of the history of changes of land own...
The relationship between profitability and capital structure of the agricultural holdings in the Czech Republic
long-term debt regression return on equity short-term debt total debt
2016/10/14
Decision on the capital structure of an enterprise is very important because a bad decision can affect a company’s profitability leading to a decrease in the shareholders value. The good financial dec...
Foreign trade in agricultural products in the Czech Republic
agricultural trade CIS commodity and territorial structure competitiveness
2016/1/29
The article analyses trends in the territorial and commodity structure of the Czech foreign agrarian trade and aims to identify changes which have occurred during the last decade. The main emphasis ha...
ETR Development and Analysis: Case from the Czech Republic
Cross-sectional analysis Effective corporate tax rate Statutory corporate tax rate the Czech Republic Time-series analysis
2016/1/27
The paper investigates the effective corporate tax rate (ETR) in the Czech Republic from 2003 to 2013 from the point of both time-series and cross-sectional analysis. We exploit the access to Bureau v...
Regulatory Impact Assessment in the Czech Republic
Czech Republic Government policy Regulation Regulatory impact assessment
2016/1/27
In 2007/2008, the Czech Republic has introduced governmental Regulatory Impact Assessment (RIA) to the central government level. This procedure has established formal rules binding to all legislative ...
Progression of Financial Reporting in Czech Republic and its Regulation
Development of Czech Accounting Implementation of IFRS into Czech Accounting Regulation
2016/1/26
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic
Deferred tax IAS 12 IFRS implementation
2016/1/26
This article investigates the impact of IAS 12 on deferred taxes regulation in the Czech Republic, where local accounting regulations includes accounting standards only by names, but not as an output ...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border mergers Czech Republic Decisive Day Merger Project
2016/1/26
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
Budgeting Corporate Governance Management Tools
2016/1/26
The differing opinions of both experts and managers on the application of budgets in the dynamic changing business environment were inspiration for the empirical study that is oriented on the importan...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
2016/1/26
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
Competitiveness:Implications for Central and Eastern Europe and the Czech Republic
Economics Czech Republic
2015/5/8
Competitiveness presentation delivered in Prague, Czech Republic.
Prediction of profitability of topworking in older apple orchards under contemporary economic conditions of the Czech Republic
apple orchards top working economics costs profit cultivars tree densities rootstocks yields
2015/1/20
In the Czech Republic, there is still a predominance of obsolete apple orchards that were established more than 15 years ago and that are not profitable under contemporary conditions. Typical features...
Wine consumption in the Czech Republic and the prices of alcohol
consumption trends dynamic model of demand own price elasticity of demand cross elasticity of demand
2014/3/28
: Consumption of wine in the Czech Republic has a growing tendency, representing 15.4 litres per capita in 1995
and 20.0 litres per capita in 2012. h e goal of this paper is an analysis of the devel...