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According to experts, the causes of the global financial crisis can be found on the poor management of banks and other institutions of financial intermediation, also on failure of credit rating agencies in the assigning credit ratings as well as misunderstanding or their poor interpretations. The cause lies in the absence of crisis scenarios and inadequate risk assessment by using stress testing.
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The main aim of the paper is to present the findings of the analysis of some aspects in relation with the implementation of the Solvency II, the coming regulatory regime for insurance industry of the European Union within the commercial insurance companies in the insurance market of the Czech Republic. In accordance with its design, the presented scientific paper focuses on methodological aspects in relation to the realization of the fifth quantitative impact study (QIS5) and its importance for the Czech insurance market.
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The paper deals with the impact of the financial crisis on the construction industries in the Czech Republic and Poland. The author describes some selected issues related to this problem, i.e. presents a synthetic approach. The article results, in particular, from the studies carried out by the author during his research and scientific trainee ship in the Department of Finance, the Masaryk University in Brno, in March of 2010.
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Economy fundamental analysis is a useful instrument for identification and subsequent exploration of important macroeconomic factors influence on capital market situation in every country. The recognized relationships between macroeconomic fundamental quantities (as e.g. GDP, interest rates, inflation, monetary supply) and stock prices are usable to estimate a future trend in given capital market.
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The article is concentrated on the Slovak insurance. The Slovak insurance is well developed. As many as 22 commercial insurance companies, of this number 22 associated in the Association of Slovak Insurers, operated in the Slovak Republic until 31.12.2008. Development of insurance in the area of life insurance in recent years is more dynamic than in non-life insurance. The Slovak Republic is gradually getting closer to the European average on the insurance market, which is about 61 percent in favour of life insurance
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To the process of liberalization, integration and globalization of financial markets, European institutions have responded by formulating regulatory approaches based on risk management, in banking called Basel II and in insurance industry called Solvency II. Both regulatory approaches are based on the same bases of regulation, they are based on risk management of financial institutions.
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At the end of 2008 Polish Parliament passed a new act on public-private partnership (PPP), making PPP-related amendments to the income tax acts and introducing preferential rules for entities participating in PPP projects in Poland. For private funds to be invested in public undertakings the tax issues had to be made clear. In the Polish system only income taxes offer preferential treatment of PPP participants, which means that the applicable indirect taxes must be paid according to the general rules.
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Empirical research has been carried out by the evaluation of secondary economic data and internal materials of hospitals providing health care services in different regions of the country. Particular emphasis is put on the process of changing the legal status from public hospitals to private limited companies and the assessment of the causality of this process.
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This paper deals with the time series analysis of technical reserves in the frame of the Czech insurance market and their development prediction by years 2009 and 2010. However, this analysis doesn’t include economic factors (for example: inflation, economic progress, economic recession, economic shocks). Technical reserves, financial health, insurance companies, insurance market.
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There is extensive argument that political risk is an imperative and increasing influence on international portfolio allocation decisions. The purpose of this paper is to investigate the relation between abrupt political events and stock returns of Bombay Stock Exchange in India. The issue is examined using a dummy variable regression model controlled for the effect of lag market returns.
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In the paper “Company combination in the view of IAS/IFRS” I will view company combinations from the position of accounting. Firstly the accounting attitude will be shown in the view of historic genesis. Secondly this article will describe for better understanding what exactly should be imagined under the conception of business combinations according to selected international standards and than I will deal with some accounting problem arising by accounting of mergers and acquisitions.
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The article is dedicated to local taxes and fees. The current system of local taxes and fees in Ukraine is not effective. The detailed scientifically grounded revision of fiscal policy at local level is necessary. Taking into account the European integration ambitions of Ukraine, the thorough study of the positive experience of European countries in this case is needed.
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This contribution deals with the relation between management accounting and controlling. The main aim is to define the problems of the categories of controlling and management accounting, based on the sources available, and their fundamental system relations to other accounting subsystems. In this article I would like to focus primarily on the objectives of management accounting, its inner structure and relation to superordinate systems of management, or controlling, and its modern trends.
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Tourism as one of the most important sectors of the world economy significantly affects the view on the strategic development of cities and regions. The increasing attention is paid to this sector. This article briefly indicates the necessary conditions and opportunities for tourism development in the city of Brno and describes forms of managing of this important field ofthe local economy. The need for true cooperation among subjects interested in tourism is even more important than in other areas.
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Demographical ageing is one of the challenges for the 21st century. Increasing longevity and decreasing fertility are main drivers to population ageing. All around the world new debates on new significant changes to many of our institutions and pension reforms have arisen.
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There have been many studies about knowledge management (KM), but most of them focused on developed economies (such as American, European, Japan) or big/strong emerging economies (such as China, India, Korea) while medium and small developing economies are integrated parts of the world’s economy, but are not much focused.
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SME sector has an inalienable contribution in the process of economic development of our country. The development of small and medium enterprises is considered as an effective tool in transition economies and generates sustainable economic growth and poverty alleviation. The increasing competition in the domestic and global market through the development of information technology brings a reduction of administrative barriers and convenience in doing business.
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The purpose of the research is to identify the relationship between the size of the hospital, measured by annual revenue or number of beds, and current liquidity ratio. We’ve posed two research hypotheses, assuming, that financial liquidity should be lower for smaller hospitals that for larger ones. We have also hypothesized, that for the largest hospital this correlation should be negative.
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The paper shows the characteristic of risks of small and medium-sized enterprises (SMEs), which represent a significant market economy element. Insurance is comprehended as a type of business entities protection in case of the occurrence of business risks. Decision-making criteria of a company upon the selection of a commercial insurance company to insure the given company are an up-to-date issue nowadays. Commercial insurance companies provide insurance protection and company management decide what criteria they choose selecting a commercial insurance company.
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The contribution is dealing with selected assessments of the most important risk in the banking sector in the Czech Republic. The aim of this article is calculate, compare capital requirements and calibrate effective portfolio of business loans regarding to the optimal amount of the final capital adequacy of the given commercial bank in the Czech Republic. Paper is focused on the credit risk management where the evaluation of the capital adequacy with using Standardized Based Approach (STA approach) with external rating and Foundation Internal Rating Based Approach (IRB approach) methodology of legislative framework of Basel III is used.
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