Browsing by Author "Černíková Martina"

Now showing 1 - 20 of 26
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    Accounting agenda and evaluation of enterprises' environmental activities in the Czech Republic
    (WIT Press, 2015-01-01) Černíková Martina; Malíková Olga
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    An Approach to Environmental Investment Decision-Making
    (Medwell Journals, 2018-01-01) Hyblerová Šárka; Černíková Martina
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    Business performance in dependency on accounting, financial and tax factors
    (Technická univerzita v Liberci, 2016-01-01) Hasprová Olga; Strýčková Lenka; Jáčová Helena; Černíková Martina; Hojná Radana; Malíková Olga; Brabec Zdeněk; Kafková Růžena; Pur David
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    Capital structure of an enterprise – open questions regarding its displaying under the Czech legislative conditions
    (Technická univerzita v Liberci, 2013-01-01) Černíková Martina; Malíková Olga
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    Corporate Tax in Public Finance System of the Czech Republic
    (Stef92 Technology, 2017-01-01) Černíková Martina; Hyblerová Šárka
    Public finance comprises specific financial relationships and operations. Within the economic system, there is an interaction between public administration institutions on the one hand and other entities of the economic system on the other. The purpose is to raise funds and effectively use them to finance sub-government policies. A significant source of public finance revenue is the tax collection existing in the territory of a particular country. Taxes form a coherent system that is partially harmonized in the EU environment. From the point of view of the collection of public budgets, it is obvious that not only indirect taxes play an important role, but also some direct taxes. Corporate income tax is a stable component of the modern tax systems of the EU member states and forms a reliable income for public budgets. Its importance has evolved and changed over the years. When analyzing the significance of this tax, it is not possible to examine only the change in the tax rate itself, the partial provisions of the tax law which influence the structure of the calculation of the tax base, or subsequent tax liabilities. The article examines changes in the tax legislation on corporate income tax in the context of the development of this tax collection. Further, its importance for public budgets in the Czech Republic is investigated. The methods of analysis, comparison, induction and deduction were used in the article.
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    Daňové praktikum finančního manažera
    (Výzkumný ústav textilních strojů Liberec, 2011-01-01) Černíková Martina
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    Economic Aspects of Business in the Czech-Polish Border Area
    (Technická univerzita v Liberci, 2019-01-01) Jáčová Helena; Hasprová Olga; Malíková Olga; Brabec Zdeněk; Hyblerová Šárka; Černíková Martina; Händelová Monika; Pur David; Hojná Radana; Strýčková Lenka; Adamek Jacek; Bak Melania; Dziuba Jaroslaw; Hajduga Elżbieta; Kogut Joanna; Koza Andrzej; Konieczna Patrycja; Krawiec Wojciech; Kurek Robert; Orzeszko Teresa; Politaj Adriana; Solarz Małgorzata
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    Environmental Aspects of Accounting Firms in the Czech Republic
    (Technická univerzita v Liberci, 2010-01-01) Černíková Martina
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    Environmental Impact Identified from Company Accounts in the Czech Republic
    (WIT Press, 2013-01-01) Černíková Martina; Malíková Olga
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    Environmental Tools of Atmospheric Protection in the Czech Republic
    (WIT Press, 2011-01-01) Černíková Martina; Malíková Olga
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    Financial Management - Accounting and Tax Aspects of Debt Capital Decision Making
    (SGEM, 2014-01-01) Černíková Martina; Malíková Olga
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    Financial management in the 21st century
    (Lambert Academic Publishing, 2013-01-01) Černíková Martina
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    IN-SITU COMBINATION OF BIO AND ABIO REMEDIATION OF CHLORINATED ETHENES
    (SOC ECOLOGICAL CHEMISTRY & ENGINEERING, 2013-01-01) Černík Miroslav; Lacinová Lenka; Hrabal Jaroslav; Černíková Martina
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    Indicating Financial Health of Czech Companies with the Support of Modern Methods of Multidimensional Data Processing
    (Stef92 Technology, 2017-01-01) Hyblerová Šárka; Černíková Martina; Malíková Olga; Lamr Marián; Císařová Klára
    Financial health of companies is a topic that has been historically studied under various conditions. However, the current economy is a living organism and, the conditions affecting the financial health of companies are changing dynamically. There are many ways how to evaluate the financial health of a company. In addition to the use of the ratio indicators, complex models using one numeric indicator expressing the financial health of the company can be applied. These include, for example, bankruptcy and credibility models. These models are based on the assumption that companies had been experiencing certain anomalies some years before their bankruptcy, indicating future problems in their economic activities, which are typical for units at the risk of bankruptcy. A major problem for the company’s financial health research has so far been the lack of relevant electronic data over a longer timeframe. This situation is changing significantly today. One source that can be used in the Czech Republic now is the MagnusWeb database of the Bisnode company. This database provides a relatively large amount of data that can be tested and examined. With the development of computer science, applications for multi-dimensional data processing in the form of neural networks, clustering, genetic algorithms or decision trees can be used for this study. The basic element of this article is the research of financial health of companies in the Czech Republic using advanced methods of multi-dimensional data analysis. Thanks to this approach, it is possible to examine extensive data and verify the validity of existing complex models in the economic practice of the Czech companies.
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    Intangible assets in accounting and tax legislation in the Czech Republic
    (STEF92 Technology Ltd., 2018-01-01) Černíková Martina; Brabec Zdeněk
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    Interaktivní e-learningové kurzy a jejich využití při studiu na HF TUL
    (Univerzita Tomáše Bati ve Zlíně, 2009-01-01) Černíková Martina; Horák Josef; Hyblerová Šárka; Malíková Olga
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    Management of Environmental Activities of the Company
    (Výzkumný ústav textilních strojů Liberec, 2011-01-01) Černíková Martina; Pur David
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    Motivation for the Use of Company Debt Resources in the Context of Level of Indebtedness
    (Stef92 Technology, 2017-01-01) Černíková Martina; Hyblerová Šárka
    For implementing partial activities, companies utilize a broad portfolio of financing resources. These resources can be analyzed from various angles. They are usually divided into company´s equity and debt resources. Although the decision about resource utilization is influenced by many factors, the cost of capital is the most prominent aspect that enters this process. The subject of the article is a research in the field of company debt resources. There are a number of circumstances that encourage companies to choose this method of financing. The motivation for the use of debt resources is different in terms of a company indebtedness. Our research was directed to explore this issue. There were investigated and evaluated the factors for the use of debt resources of financing for the activities of variously indebted companies in the Czech Republic. The research used primary data obtained by selective questionnaire survey. Using a comparative analysis, the data was processed, evaluated and interpreted. The output of the article is an influence verification of the factors that will affect decision-making about the involvement of debt resources, on the current level of the company indebtedness.
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    (Výzkumný ústav textilních strojů Liberec, 2009-01-01) Černíková Martina; Hyblerová Šárka