Multiple-criteria decision making applied in the evaluation of corporate social responsibility using the AHP method

Together with the managerial decision to run a business in accordance with corporate social responsibility (CSR) principles, important questions dealing with the necessity of systematic CSR evaluation and measurement should be answered. The main goal of this article is connected with a complex assessment of the CSR activities of two selected organizations operating in the Czech food processing market using the analytic hierarchy process method (AHP). The priorities for the criteria and sub-criteria of a hierarchically structured decision-making task are determined by Saaty’s pairwise comparison method based on the subjective opinions of an expert. The computed results are described with respect to a distributive mode synthesis and an ideal mode synthesis

Institutionalization of marketing in hospitals in the Czech Republic

This paper deals with the specifics of marketing management in hospitals and the role of marketing in hospitals in the Czech Republic. Its goal is to present marketing as a tool enabling hospitals to compete in an open market. Nowadays, hospitals increasingly realise that there is a need for marketing management in health care services. The importance of marketing management is then represented by the institutionalization of marketing by means of establishing marketing departments or appointing people to deal with marketing and marketing management. This paper presents the results of a project financed by the Internal Grant Agency of FaME TBU No. IGA/FaME/2012006 - Research and application of the marketing management tools in the health care management considering reforms in the health sector.Internal Grant Agency of FaME TBU [IGA/FaME/2012006

Algorithm development of determination of deferred incom tax

Tato práce se zabývá algoritmizací výpočtu odložené daně z příjmů. Účetním jednotkám jsou doporučeny jednotlivé kroky výpočtu a následné zaúčtování odložené daně z příjmů.This work puts mind to algorithm development computation of deferred income tax. Accounting entities are recommendeds individual steps computation and charging of deferred income tax.

Proposal of New Waste Treatment System in Bochemia a.s. Bohumin

Import 01/09/2009Ve své diplomové práci se zabývám především návrhem na třídění odpadů z obalových materiálů ve firmě BOCHEMIE a.s. Hlavním cílem mé práce bylo zmapování jednotlivých obalových odpadů, jako papír, plast, směsný obal, obaly znečištěné nebezpečnými látkami, a zvážit možnost jejich třídění přímo v areálu firmy BOCHEMIE a.s., ekonomicky vyhodnotit a porovnat se stávajícím způsobem nakládání s těmito odpady. První kapitolu věnuji základním možnostem odstraňování odpadů. V druhé kapitole se zabývám charakteristikou firmy BOCHEMIE a.s., včetně historie, a vztahem podniku k životnímu prostředí. Problematiku odpadů objasňuji ve dvou následujících kapitolách. Nejprve se soustřeďuji na produkci odpadů z obalových materiálů za rok 2008 včetně nynější situace třídění ve firmě. Další kapitola nese název ,,Návrh na třídění odpadů”, kde uvádím dvě možné varianty třídění v areálu firmy BOCHEMIE a.s., včetně ekonomického vyhodnocení. Na závěr jsem výsledky porovnala s finančními prostředky, které byly vynaloženy pro zákonem stanovenou povinnost třídění odpadů.In my diploma thesis I deal mainly with the subject of sorting the packaging waste in the company BOCHEMIE a.s. The main goal of this work was to map the separate packaging waste types such as plastics, paper and mixed waste, consider the possibilities of the sorting within the BOCHEMIE a.s. production site, evaluate the economic side and compare to the existing (current) way of these wastes disposal. In the first chapter I am analyzing the basic possibilities of waste disposal. The second chapter describes BOCHEMIE a.s. including its history and its care about the environment. The problem of waste management is explained in more details in the two following chapters. At first, I am concentrating on the waste production from packaging material concerning the year 2008 including the present situation of sorted waste in the company. The next chapter is called ,,Proposal for waste sorting“ where I am presenting two options for sorting the waste on the grounds and surrounding of the joint-stock company BOCHEMIE a.s., including the economic evaluation. In conclusion I have analyzed and compared the results with the financial means spent on the duty of waste sorting and disposal based on and according to the law.Prezenční546 - Institut environmentálního inženýrstvívýborn

A 200 km suspected impact crater Kotuykanskaya near Popigai, Siberia, in the light of new gravity aspects from EIGEN 6C4, and other data

We provide arguments in favour of impact origin of a 200 km suspected impact crater Kotuykanskaya near Popigai, Siberia, Russia. We use the gravity aspects (gravity disturbances, the Marussi tensor of the second derivatives of the disturbing geopotential, the gravity invariants and their specific ratio, the strike angles and the virtual deformations), all derived from the combined static gravity field model EIGEN 6C4, with the ground resolution of about 10 km and a precision of about 10 milliGals. We also use the magnetic anomalies from the model EMAG2 and emphasize the evidence of much deeper sources in the suspected area, constraining the impact origin of this structure.Web of Science101art. no. 609

Comparison of horizontally integrated hospitals in private and public sectors of Czech Republic

This article presents the results of the research undertaken at the Faculty of Management and Economics, Tomas Bata University in Zlin. The research focuses on the efficiency of the healthcare system. One of the goals was to compare the efficiency of private horizontally integrated hospitals and horizontally integrated hospitals owned by county, town or municipality. To evaluate the efficiency the Data Envelopment Analysis method was used, which is a benchmarking method applied to measure the efficiency of homogeneous organisational units. When undertaking such measuring it is crucial to assume that inputs are minimalised and outputs are maximised, i.e. outputs must bring a positive result while inputs must be as low as possible. Even though the research did not prove that either private horizontally integrated hospitals or horizontally integrated hospitals owned by the county, town or municipality to be more efficient than the others, the results are valuable as they point at specific options for increasing the efficiency of individual hospitals

The Position of Netflix in the Czech Republic Before and During the COVID-19 Pandemic

This article is focused on the differences in the brand equity of the streaming service Netflix before and during the COVID-19 pandemic in the Czech Republic. Brand equity is measured by a specially modified conceptual model. Based on a two-wave questionnaire survey, the possible impact of the pandemic on the dimension of the conceptual model was examined. The results showed that there was no statistically significant change in the level of brand equity but there was a change in its structure. It was also found that although the number of people who tried Netflix's services increased during the COVID-19 pandemic, they did not become long-term users.O

Design and its impact on the financial results of enterprises (based on managers' opinions)

Design and its contribution to business competitiveness plays an essential role in economic prosperity. This paper offers a comparative analysis of the impact of design on the financial performance of intentionally selected companies. The two-part study was carried out in 2014 and 2016. The survey was aimed at managers of various enterprises. The main goal was to investigate the evolution of the opinions of managers regarding a design and its influence on the financial performance (generally, increases in revenue, sales or brand value) of the company. Furthermore, the study aimed to determine whether enterprises earmark part of the budget for design, and whether the issue of return on investment in design is addressed. The statistical analysis was performed with the Pearson's chi-squared test analysis tool. Elementary statistical software was also used for a numerical evaluation of the findings. The results demonstrate the increasing importance of design and prove that investments in design have a positive effect on financial indicators and also on enterprise competitiveness in the Czech Republic

Bankruptcy prediction of engineering companies in the EU using classification methods

This article focuses on the problem of binary classification of 902 small- and medium-sized engineering companies active in the EU, together with additional 51 companies which went bankrupt in 2014. For classification purposes, the basic statistical method of logistic regression has been selected, together with a representative of machine learning (support vector machines and classification trees method) to construct models for bankruptcy prediction. Different settings have been tested for each method. Furthermore, the models were estimated based on complete data and also using identified artificial factors. To evaluate the quality of prediction we observe not only the total accuracy with the type I and II errors but also the area under ROC curve criterion. The results clearly show that increasing distance to bankruptcy decreases the predictive ability of all models. The classification tree method leads us to rather simple models. The best classification results were achieved through logistic regression based on artificial factors. Moreover, this procedure provides good and stable results regardless of other settings. Artificial factors also seem to be a suitable variable for support vector machines models, but classification trees achieved better results using original data.O