CEEOL - Search Result

Introducing Accrual Accounting in the Czech Local Governments: Challenges and Risks

Author(s): Filip Hrůza,Francesca Manes Rossi / Language(s): English / Publication Year: 0

Keywords: local government; public sector accounting; financial management; accounting reform; accrual accounting;

Within recent decades the new public financial management stream has brought different changes and innovations in the accounting systems of public entities globally. A trend towards the adoption of accrual accounting has been largely recognized between European countries, even in accordance with pressure exercised by the European Union, aimed at achieving comparable financial reporting. The Czech Republic has recently entered the group of countries with reformed public sector accounting [PSA) to make public finance system more realistic and accountable in accordance to EU accounting policy recommendations. Focusing on Czech local governments [CLG) the paper presents the identification of main points in mentioned implementation process in the Czech Republic and the analysis of perception and use of the related outcomes by CLG financial officers based on previous research.

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Pension Sharing

Author(s): Jaroslav Vostatek / Language(s): English / Publication Year: 0

Keywords: old-age pensions; widow pensions; gender gap; pension rights for divorcees; pension sharing;

A proposal to introduce sharing of assessment base by spouses in the Czech social pension insurance is confronted with the pension theory and policy. The proposed “joint social insurance" should arise automatically, with the option of cancellation based on an agreement. The case has primarily confirmed the need to respect the basic concept of public pensions in the given country. The concept of pensions as entitlements of individuals, and not families, is in conflict with the mentioned proposal which cannot be overcome in the conditions of the complicated defined benefit system. After a potential transition to a notional defined contribution system the sharing of pensions would be feasible - but not necessary.

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Small and Medium Enterprise Development in Russia: Public Expenses - Are They Effective?

Author(s): Nadezhda Yashina,Maria Ginzburg,Olga Emelyanova,Ilya Litovsky / Language(s): English / Publication Year: 0

Keywords: SME; SME development; public expenses; public fnance, financial standing; public finance management;

The purpose of this study is to explore the following issue: are public expenditures on support and development of small and medium-sized businesses in Russia effective? Within the framework of this study, the authors tested the following hypothesis: [1) the level of development of small and mediumsized enterprises in the regions of Russia depends on the level of State support for SMEs and [2) the level of development of SMEs in the federal subject of the Russian Federation depends to a higher degree on the level of the financial status of the federal subject, rather than on State expenditures to support SMEs in this federal subject.

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Tax Evasion Views - European Values Study Results

Author(s): Hana Zídková,Jana Tepperová,Karel Helman / Language(s): English / Publication Year: 0

Keywords: tax evasion; shadow economy; European Values Study; cash payment;

Tax morale and compliance are currently high on the developed countries’ governmental agenda. Tax policymakers search for ways to prevent tax evasion. Tax collection and inclinations towards tax evasion are related not only to taxation system features, but also to institutional and social factors, such as citizens’ beliefs and values. We use the European Value Study survey and compare particular countries by their citizens’ willingness to justify cheating on taxes and paying in cash to avoid taxation. The responses to the questions are scaled from 1 to 10, where 1 represents zero tolerance for tax evasion or paying cash, thus enabling it.

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The Level of Education in Regions of the Czech Republic according to Census Results

Author(s): Tomáš Fiala,Jitka Langhamrová,Jana Langhamrova,Kornélia Csefalvaiová / Language(s): English / Publication Year: 0

Keywords: age structure; census; education; Czech Republic;

Level of education has a significant impact in assessing the cultural level and quality of human capital in the region regarding to age, gender and educational level for the whole population. The paper presents changes of education level of population in the period 1991-2011 and interregional differences based on the census data of Czech population. The development of unemployment rate and average age of population in each education category is also mentioned. Significantly different from other regions is Prague having the oldest population, the highest education level and at the same time the lowest unemployment rate.

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Determinants of Hospital Efficiency in the Czech Republic

Author(s): Eva Gajdošová / Language(s): English / Publication Year: 0

Keywords: efficiency; hospital; DEA;

The paper deals with factors affecting hospital technical efficiency in the Czech Republic between the years 2008 and 2013, namely the existence of differences in average efficiency rate in the distribution according to the type, number of beds and location [Czech regions) of hospitals. Technical efficiency is analysed by means of data envelopment analysis (DEA) method.

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Participatory Budgeting as an Innovation in Local Public Services Delivery: The Slovak Case

Author(s): Lydia GONDÁŠOVÁ,Mária Murray Svidroňová / Language(s): English / Publication Year: 0

Keywords: public services delivery; innovation; participatory budgeting; citizen involvement;

The marketization of public services brings among other objectives also an increase in public expenditure efficiency, improvements in public services quality and co-creation in public services provision. In this article we analyze participatory budgeting that can be perceived as an innovative tool for an effective management of public services delivery. Participatory budgeting enables better allocation of public sources according to citizen's needs. By involving the citizens in decision making concerning the local government's spending, the participatory budgeting also enables co-creation of the public services and helps to increase the quality of public services.

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Approaches to the Assessment of Research and Development in EU Countries

Author(s): Martina Halásková,Pavel Bednář / Language(s): English / Publication Year: 0

Keywords: assessment; indicators; publications; research and development; researchers;

This paper deals with approaches to the assessment of Research and Development [R&D) in the countries of the European Union. Results of the research introduce the assessment of R&D in the EU [27) countries, on the basis of the indicator of R&D results [the number of publications in R&D per 1,000 inhabitants, and the number of publications per FTE researcher from the government and the higher education sector), and the indicator of human resources in R&D [research in the public sector per 1,000 active persons) in 2012, using cluster analysis and correlation analysis.

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Communication Media in the Aspect of Competitive Intelligence of Selected University - Research of Pardubice University

Author(s): Kateřina Kantorová,Jan Panuš,Hana JONÁŠOVÁ / Language(s): English / Publication Year: 0

Keywords: marketing; competitive intelligence; university;

This paper is focused on the analysis of communication methods, with the aim to utilize the rate of individual communication media of selected stakeholder groups [applicants of researched University). The constituent part of this article is an example of benchmarking of the most frequent communication tools, websites and social networks. The major source is based on individual phases of a processing cycle, such as management of data collection, processing, and data analysis. The aim is to simplify University fast orientation in rapidly growing marketing communication and stabilize the competitive position. Data is taken from a questionnaire among students.

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Region to Region Comparison of Selected Social Services for Senior Citizens

Author(s): Miloslava Kašparova,Jiří Křupka,Pavel Jirava / Language(s): English / Publication Year: 0

Keywords: social services; senior; population ageing; data analysis; regional comparisons;

This contribution deals with the topic of certain social services provided on the level of and by the Czech Republic [CR) administrative regions. This contribution is focused senior citizens [elderly) target group. The objective of a background study executed for the purpose of this contribution was to identify how social services for this target group had developed with time. The objective is also to show what the midterm tendencies in this services sector in connection with democratic developments towards population ageing are. Relevant data was acquired from Regional information service [RIS) and from the Ministry of Labour and Social Affairs of the CR [MPSV CR).

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Internal Quality Assurance Practices in Czech Public Higher Education

Author(s): Daria KUCHAŘOVÁ / Language(s): English / Publication Year: 0

Keywords: internal quality assurance; quality measurement instruments; quality management; higher education;

The environment in which higher education institutions (HEIs) are operating has dramatically changed. Wider access to HE and new ways of government funding, has put pressure on accountability of HEIs. Increased competition and international mobility of students and staff has raised expectations about quality. As a result, delivering a high quality service has become an important strategic goal for the many HEIs, so they are forced to introduce internal mechanisms to manage quality. In order to effectively manage quality, it is important to be able to accurately measure it.

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Appropriateness of Cost-Effectiveness Analysis in Water Management: A Comparison of Cost Evaluations in Small and Large Catchment Areas

Author(s): Jan MACHÁČ,Lenka Slavíková / Language(s): English / Publication Year: 0

Keywords: cost-effectiveness analysis; water management; Water Framework Directive; good status; disproportionality of the costs;

The growing demand for clean water has led to the adoption of the EU Water Framework Directive [Directive 2000/60 EC; WFD). The new legislation has had a major impact on water management and national economies and instituted numerous requirements, including “good status” of all water bodies by 2015. However, achieving “good status” is associated with large investments, often beyond the capabilities of polluters. In justified cases, member states may request an extension of the deadline based on disproportionality of the costs of meeting the WFD requirements.

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Performance Evaluation of the Czech Urban Public Transport Companies

Author(s): Markéta Matulová,Hana FITZOVÁ / Language(s): English / Publication Year: 0

Keywords: public transport; efficiency; network DEA; the Czech Republic;

Environmental issues, decreasing reserves of oil, and growing population in larger cities are the main reasons for developing efficiency benchmarking measurement models of public transport systems. The objective of this paper is to analyze technical efficiency and service effectiveness of public transport systems in 19 cities in the Czech Republic. In order to evaluate the overall performance, network Data Envelopment Analysis [DEA) was employed. Two inputs [number of employees and costs), two intermediate measures [vehicle kilometers and seat kilometers) and two outputs [number of passengers and sales) were used.

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Funding System of Higher Professional Education in Belgium, Netherlands and Austria

Author(s): Petr Mulač,Martina KUNCOVÁ / Language(s): English / Publication Year: 0

Keywords: higher professional institutions; public funding; private expenditure; formula funding models; Tuition fees; student support systems;

This paper provides a framework for understanding the structure of funding systems for professional higher institutions in selected countries in Europe - in Belgium [Flanders), the Netherlands and Austria. It also delivers a short comparative analysis of their structure, funding sources, student tuition fees and student support systems. Nearly all selected countries already implemented formula funding models for education but offer quite different approaches.

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Bribes, Tips and Gifts: Informal Payments in Healthcare. Similarities and Differences

Author(s): Roman Mužik / Language(s): English / Publication Year: 0

Keywords: informal payments; healthcare; bribes; tips; gifts;

The nature of informal payments is not straightforward. The aim of this article is to create a framework that would be helpful in distinguishing informal payments among themselves and from formal payments and corruption. Based on the literature review with combination of content analyses on informal payments we have created 10 indicators by which a comprehensive framework was created. Framework presents similarities and differences among payments. We found out that in 4 of the 10 indicators all payments are different among themselves.

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Social Innovation Types in Consumer Protection in Alternative Financial Services after the Great Recession

Author(s): Jiří Navrátil,KLÁRA Placier / Language(s): English / Publication Year: 0

Keywords: social innovation; non-profit organization; consumer protection; alternative financial services;

The impact of the Great Recession on many aspects of our societies, politics and economies has become a frequent theme of research; however, there are still many empty spaces left for the study of economically and politically relevant issues. One of these has been the consequences of recent economic crisis for the social innovation patterns of the field of Consumer Protection in Alternative Financial Services (CPAFS). There are several reasons for this focus. First, the field of Alternative Financial Services (AFS) has recently become one of the quickly developing areas of economic life and existing studies suggest that it was the recession which sped up the transformations and innovations in the field. At the same time, the crisis has had a large socio-economic impact on societies and citizens.

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Comparison of Health Care Policy among Czech Regions during 2000-2015

Author(s): Marek Pavlík / Language(s): English / Publication Year: 0

Keywords: health care policy; regions; strategic documents; officers;

Health policy is a broad spectrum of activities across many resorts and involves many actors at different level of government. The health policy at the state level is often analyzed, broadly discussed and compared with other countries. However the regional level seems to be more hidden and considered as less important although regions have many powers due to self-government principles and may affect the state health policy.

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Valuation of Externalities Related to Investment Projects in Agriculture

Author(s): Marie Pechrová / Language(s): English / Publication Year: 0

Keywords: Cost Benefit Analysis; investment project; valuation of externality;

Ministry of Agriculture of the Czech Republic provides subsidies for investment projects of agricultural holdings mainly through Rural Development Programme of the Czech Republic for years 2014-2020. As the finances are public the projects for funding should be selected knowing their social costs and benefits, and hence efficiency and feasibility. For this purpose Costs Benefit Analysis (CBA) is recommended. The projects financed from RDP had not been selected based on CBA before. There is a need to evaluate the externalities related to the projects and establish their prices which will be used when the farmer prepares application for subsidy. The aim of the article is to prepare the methodological field for the valuation of externalities.

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Fight against NGO Inefficiency: The Use of Financial and Impact Management Tools in the Czech Republic

Author(s): Jakub Pejcal,Marek Vyskočil / Language(s): English / Publication Year: 0

Keywords: non-profit sector; management; impact assessment; social impact;

Impact management uses tools that should help to make the activities of organizations more efficient. The main interest in impact management is in the public sector because it involves a great amount of public money. The principles of impact management can also be important in the nongovernmental nonprofit sector because of the absence of a profit mechanism, nonprofit goals, and public goods, and the presence of public money in form of grants. This paper was inspired by the German study "Wirkungsorientierte Steuerung in Non-Profit-Organisationen” and is intended to offer similar insights into the practices of nongovernmental nonprofit organizations [NGOs) in the Czech Republic.

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Nursing Care in Social Services Facilities

Author(s): Ladislav Průša,Jana Langhamrova / Language(s): English / Publication Year: 0

Keywords: nursing care; social services; old people’s home; home with a special regime; home for the handicapped;

One of the most topical issues in the provision of social services is the question of funding of nursing care that is provided to users in the institutions with residential social services. The goal of this article is to provide an objective information basis for bilaterally effective changes in the system of providing healthcare and social services. The current setup of basic mechanisms of organizing, providing and financing healthcare and social services in residential social services facilities does not provide the necessary “mirror.” Data for this paper was obtained in the survey of 10 institutions with residential social service that was carried out in the year 2014-2015. Relations between relevant variables were verified by using selected statistical methods.

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