Teleworking in SMEs before the onset of coronavirus infection in the Czech Republic

Due to the new information and communication technologies, it is now possible to disconnect work from space and time and to take advantage of new ways of organizing work. One of the options is teleworking (TW), currently being implemented throughout Europe due to the condition created by the coronavirus pandemic. The aim of the paper is twofold: (i) to analyse a range of factors (size of the enterprise; foreign owner; written strategy; project-driven enterprise; disabilities; work-life balance; benefits, lack of workers, illness, lower cost, relax at work and comfort; renting space, IT level) influencing the duration of TW implementation in the small and medium-sized enterprises (SMEs) and (ii) to better define the differences between the SMEs where TW was introduced in a short time, and those introducing it over a longer period. Out of the total of 31 factors, six factors have been proved to have a different impact on the duration of TW implementation (TW implementation due to higher efficiency; monitoring is performed only according to the results; the managers see the disadvantage of TW in its possible misuse; the enterprises use internal TW regulations; the managers see the main advantage as higher operational flexibility; the introduction of TW, due to the balance of work and family life). All together, 44,000 SMEs in the Czech Republic were invited into the research. The data were collected from 1,018 enterprises, with 60% of the enterprises using TW actively; on average, these enterprises have been using it for seven years

Staff competences for the position of independent accoutant

GAJU 129/2022/SNowadays, a considerable amount of accounting companies are presented mainly by their financial results, good reputation and customer satisfaction. These aspects can be easily improved through soft or hard competencies that are specific among individual employees within the accounting company. Competen- cies allow many employees to find out which activities and responsibilities within their job position they are supposed to do, and therefore there is no confusion in the company that would cause losses or worse (not only) financial results. The aim of this paper is to analyze and evaluate the key activities and responsibilities of independent accountants and to propose an optimal hard and soft competency model that will help to make better use of accountants' activities and knowledge. Based on the National Occupational Competency Frame- work, those competencies that are important to the functions of accountants will be evaluated

Process of changing the legal form of companies

This article was prepared with the support of the research project GAJU 129/2022/S.In recent years, many businesses have increasingly found themselves in a situation of dangerous threat. Their competitiveness and the use of advantageous opportunities decreased. The concept of change management has thus gained in importance and corporate change has become an important tool for achieving success. Every company manager must be able to respond flexibly to changing environmental conditions and recognize the opportunity for change or improvement, which can be realized by transforming the legal form of the company. After a major recodification of commercial law in 2014, the individual legal forms of business were also modified. Major changes have also affected limited liability companies and joint-stock companies. These legislative changes have led to further transformations in various forms, most often mergers and changes in legal form. Transformations of companies shall be carried out in accordance with the written draft terms of conversion. The aim of the article is to evaluate the process of changing the legal form from a limited liability company to a joint-stock company in the Czech Republic. The data were obtained using a questionnaire survey and a structured interview with shareholders and board members of joint-stock companies. The results point to the fact that most transformations take place in the form of mergers by merger and change of legal form. Most transformations take place with the consent of all shareholders and the primary reason for the change in legal form is the need to obtain new resources for business. The registered capital and issued shares of the examined companies were further processed using selected statistical methods

Aftercare awareness of women after Caesarean section

The thesis focuses on a very hot topic, which is the aftercare awareness of women after cesarean section. The theoretical part is divided into three areas. The first area deals with the history of caesarean section and presents the main topics and concepts that are associated with caesarean sections. The second area focuses on the role of midwives in the preoperative care and the last is devoted to the role of midwives in the post-operative care.The research was conducted with the quantitative method, using standardized anonymous questionnaires. The questionnaires were distributed to women after caesarean section in the Gynecology and Obstetrics Clinic of the University Hospital in Plzen. Questionnaires were distributed during the months of January, February and March 2012. The aim of the explorative research was to find out the extent of the aftercare awareness of women after caesarean section. The given aim was fulfilled. The results of the explorative research show that the extent of the aftercare awareness of women after caesarean section in the Gynecology and Obstetrics Clinic of the University Hospital in Plzen is at good level

Analysis of the customer needs of chosen company and strategy for its future development

Becoming an entrepreneur is an important decision in human life, greatly affect his future. By becoming an entrepreneur but his work is just beginning. Writing the business plan should be granted only as an entrepreneur finds what you need to know everything and starts his own for practice. Also, external companies use a business plan as a basis for possible cooperation. Determining customer needs should be one of the priorities of entrepreneurs. Meet the needs of not only his, but also forms the basis of customers' success of any business. Regular surveys of current needs, frequent communication with customers is the only way to get closer to their actual needs. The entrepreneur can be successful, but today, changes that are too often can not predict, it is important to have a written policy options that can be used if necessary. Individual variants constantly innovate in order to keep actual

Analysis of customers´ needs in relation to business plan

This thesis is focused on the creation of the business plan with regard to customer needs. The aim is to create such a business plan that would satisfy the entrepreneur herself, but would also satisfy the needs of customers who enjoy active and healthy lifestyle. The aim of the thesis is to identify and analyze needs of potentional customers and on this knowledge basis create a business plan that satisfies these needs. Results of this effort should be a business plan, which could be used as a basis for successful enterprise

The strategic management in small enterprises in the field of services

The aim of the dissertation was to specify and define the strategic management in small enterprises in the field of services. Based on the information gathered, determine the level of strategic management in small service enterprises and propose a general model of strategic management for them. The questionnaire survey method, accompanied by semi-structured interviews with representatives of the company management, statistical methods and contextual analysis were used to meet the target. In order to determine the level of strategic management, a composite indicator of the strategic management implementation level was created based on selected strategic management characteristics (LSM) identified on the basis of literature studies. Based on the points earned, enterprises were divided into three groups, namely: strategically managed, partially strategic, and strategically not managed enterprises. Further, the LSM indicator was determined in relation to the legal form of business, the business focus (scope) and the size of the enterprise (number of employees). Research results show that the level of strategic management in the enterprise depends on the size of the enterprise (the number of employees) and on the contrary doesn't depend on business activity and the legal form of business. Added value to the created model is proposed "checklist", which serves entrepreneurs as a simple guide in implementing strategic management

Influence of strategic management in Czech SMEs and their growth rate

The aim of the managers in SMEs is to have a competitive enterprise on the market, to develop and achieve some positive results. The successful strategic management has to adapt to the external environment, analyse emerging issues in time and react quickly and flexibly to changes. With the increasing amounts of business entities, strategic analysis and strategy as such acquire their importance. The basic data for the creation of strategy includes information about the external environment, i.e. about the market and its surroundings and internal business environment. Those managers, who can use the advantages of their enterprise and market opportunities and reduce the effect of weaknesses and threats, may ensure their enterprise prosperity and increase their growth rate. However, they must choose a competitive strategy, with which it is possible to succeed on the market. Such strategy provides SMEs the possibility of differentiation, setting a higher level of services offered to enhance customer satisfaction which is the most important. The paper deals with finding whether the strategic management of SME influences the growth rate of an enterprise. Data were gathered as questionnaires and interviews from 183 enterprises operating in the Czech Republic. The research was made in the period of 2014-15

Selected aspects of strategic management in small enterprises in services

Currently due to constant changes, it is imperative for the enterprises to place great emphasis on how they are managed. Changes that come from the neighbourhood are common and the enterprises need to be able to react quickly and flexibly to them. Introduced strategic management helps the enterprise to find possible starting points for changes that are so typical of today's times. The research shows that the small enterprise in the area of the services pay considerable attention to competition and track changes in the market, they can precisely define their competitive advantage, weakness, opportunities and threats. They also carry out the activities related to strategic management, rather unknowingly. The strategies of small enterprises in services are most likely either similar to those of their competitors or they are not pursuing a competitive strategy because they offer a unique product. The focus of the corporate strategy is most often either to differentiate the product from the competition or to focus on part of the market where other enterprises do not operate. The enterprises pay close attention to competition monitoring. The enterprises see “strong competition" as their weakness. The small enterprises also report "internal processes". The other enterprises often report "dependence on inputs". "Everything about competition" is identified as the greatest threat by the other enterprises even more compared to the small enterprises in services. The other enterprises are also worried about "increased input prices". The enterprises are well aware of their competitive advantage, stressing that it is "professionalism, expertise, experience and reliability". Interestingly, the "price" is considered a competitive advantage in one case only. The strategy is "similar to the strategies of the competitors" for most of the enterprises. The small enterprises also mentioned the answer "totally different from the competitors" and that "they do not follow the competitors". Business strategy is most often focused on "differentiating the product from the competition", the other enterprises also focus on "cost cutting"; and the small enterprises in services "focus on parts of the market where the competitors do not operate.

RELATIONSHIP BETWEEN THE EXTENT OF IMPLEMENTATION OF THE PROCESS MANAGEMENT PRINCIPLES AND THE LEGAL FORM OF THE BUSINESS AND BUSINESS ACTIVITY

Nowadays, enterprises are challenged with continuously changing environment and they have to react quickly to these changes. Process management can be a tool that greatly helps businesses in this difficult time to survive (Hora, 2010). Process Management brings a relatively new perspective on corporate governance. According to McCoy et al. (2007) enterprises which implemented rules of process management have a competitive advantage over others. The paper presents the application of the principles of process management in relation to the legal form of business enterprise and business activity. For determining the level of principles of process management the indicator MPP was used (Rolśnek, 2012; Truneček, 2005). Based on statistical analysis, it can be argued that there is a relationship between the application of the principles of process management, business legal forms and also business activities