scholarly journals Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards

2009 ◽  
Vol 4 (3) ◽  
pp. 19-39 ◽  
Author(s):  
Jana Skálová ◽  
Tomáš Podškubka
Keyword(s):  
Czech Republic ◽  
Accounting Standards ◽  
The Czech Republic ◽  
Cross Border

10 Czech Republic

2018 ◽  
Author(s):  
Schweigelová Dana
Keyword(s):  
Czech Republic ◽  
Capital Markets ◽  
Legal Framework ◽  
Civil Code ◽  
The Czech Republic ◽  
Cross Border ◽  
Statutory Law ◽  
Regulatory Regimes ◽  
The Cross

This chapter provides an overview of the legal framework of set-off in the Czech Republic both outside and within the context of insolvency. In the Czech Republic, set-off rights are regulated exclusively by statutory law. General regulations on set-off arrangements are laid down in Sections 1982–1991 of the Czech Civil Code. Other laws relevant to set-off are the Business Corporations Act, the Capital Markets Act, the Financial Collateral Act, and the Act on Insolvency. The chapter first examines set-off between solvent parties, taking into account general regulations, specific regulations under the Business Corporations Act, contractual set-off involving multiple parties, and special regulatory regimes governing set-off in the Czech Republic. It then considers set-off between insolvent parties before concluding with an analysis of set-off issues arising in the cross-border context.

Cross-border cooperation in the Czech-Austrian borderland

2019 ◽  
pp. 68-79
Author(s):  
Yu. I. Budiak ◽  
B. A. Giter ◽  
E. A. Grechko
Keyword(s):  
Czech Republic ◽  
Fire Department ◽  
Economic Factors ◽  
Significant Progress ◽  
Economic Space ◽  
The Czech Republic ◽  
The Sustainable Development ◽  
Economic Relations ◽  
Cross Border ◽  
Cross Border Cooperation

After WWII the transformation of the Czech-Austrian borderlands is connected with destruction of single ethno-cultural and economic space, lengthy period of the border impenetrability, social and economic backwardness of the borderlands. That period of Czech-Austrian relations has had lasting impact, strengthening the mental borders between the Austrian and the Czech that slows the recovery of the ties. The Czech-Austrian interaction within the framework of euroregions play a significant role in the revival of relationships. Among the existing in the Czech Republic euroregions with the participation of Austria (Shumava, Pomoraví, Silva Nortica), only Silva Nortica completely based on bilateral Czech-Austrian cooperation for the sustainable development of border areas. The article examines causes and consequences of the Czech-Austrian ties destruction, as well as the process of their recovery using the case of the Euroregion Silva Nortica. In the paper, we showed the importance of non-economic factors in the development of cross-border cooperation. Despite significant progress in the economic relations between Austria and the Czech Republic, especially in trade and tourism, the interaction in the borderlands remains low. To enhance this interaction, the countries attempts to create new “points of attraction” by consolidation of public services, for example, fire department within the euroregions

The Development of Selected Mutual Relations between the Czech Republic and Slovakia

2014 ◽  
Vol 22 (3) ◽  
pp. 414-431
Author(s):  
Marián Halás
Keyword(s):  
Czech Republic ◽  
Spatial Differentiation ◽  
Social Situation ◽  
The Czech Republic ◽  
Cross Border ◽  
The Social ◽  
The Common ◽  
And Migration ◽  
Mutual Relations ◽  
Basic Features

For a period of 75 years after 1918 the territories of the present-day Czech Republic and Slovakia were part of one country, and therefore it was inevitable that very close relations between them would develop and which that could not suddenly be broken. Today, more than 20 years since the dissolution of Czechoslovakia, both of the newly formed countries are slowly reaching ‘adulthood’, and both the social situation and the development of mutual relations have been gradually stabilised. This contribution compares and evaluates the development of selected mutual relations between the Czech Republic and Slovakia. It is supported by a brief comparison of some basic features of the development of both countries, which is the information on which this study is based. The key part of the article comprises an analysis of the development of mutual relations and cooperation on a nationwide level. The trade and migration relations (labour and study migration) of both republics, especially after 1993, fall within the scope of the analysis. A separate section is devoted to the common borderland and the development and spatial differentiation of cross-border relations and cooperation.

scholarly journals Geotourism Potential Assessment: a Case Study of the Czech-Austrian cross-border area

Geoheritage ◽  
2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Jiří Rypl ◽  
Marek Havlíček ◽  
Ivo Dostál
Keyword(s):  
Czech Republic ◽  
Mountainous Area ◽  
The Czech Republic ◽  
Border Area ◽  
Cross Border ◽  
Car Traffic ◽  
Hiking Trails ◽  
Bed Capacity

AbstractThe aim of the study is to assess the potential of tourism in the Novohradské Mountains and the Gratzen Mountains on the borderland of the Czech Republic and Austria, with a focus on geotourism. A partial objective was to evaluate the accompanying infrastructure in the background of geomorphologically attractive localities, especially the accessibility of the area by means of hiking trails and accommodation facilities. Five geomorphosites in the Czech Republic and four geomorphosites in Austria were examined for characteristics and relationships. The overall density of recreational routes is much higher on the Austrian side than on the Czech territory. Similarly, the use of car traffic, cycling and hiking on the Czech side is worse than on the Austrian side. The total number of beds is currently larger on the Czech side of the territory. However, beds on the Czech side are located in smaller accommodation capacities, which experienced unprecedented development after 1989, especially with the possibility of visiting previously unavailable territory. On the Austrian side of the territory, the larger bed capacity is concentrated in hotel complexes focusing on wellness and balneology; this is mainly due to the undisturbed, long-term development of the territory and the greater purchasing power of Austrian citizens. At a distance of up to 5 km and within 10 km of the geomorphosites, there are significantly larger accommodation capacities on the Czech side of the territory. In a wider area within 15 km, the accommodation capacities in both territories are similar. This is due to the location of geomorphosites in Austria, which are located in more central and interesting parts of the mountainous area, far from settlements. The availability of accommodation facilities in the wider area combined with other attractions has great potential for multi-day stays in the region.

scholarly journals The Role of Cross-Border Cooperation in Modernising Public Administration (Experience of the Trnava Region, Slovakia)

2018 ◽  
Vol 6 (10) ◽  
pp. 47-53
Author(s):  
E. I. Haydanka
Keyword(s):  
Czech Republic ◽  
Public Administration ◽  
Financial Support ◽  
Regional Cooperation ◽  
Development Fund ◽  
The Czech Republic ◽  
Cross Border ◽  
Cooperation Model ◽  
The Cross ◽  
Cross Border Cooperation

The former post-socialist countries have become examples of the institutional transformation of public administration systems. An indispensable element of optimising public administration is intensification of cross-border cooperation and implementation of joint sustainable development programmes in the cross-border regions.It has been found that an efficient cross-border cooperation model in Slovakia was introduced after joining the European Union. The financial support within the Interreg EU programme, implemented during 2007–2013 (Interreg IV) and 2014–2010 (Interreg V), has played an essential role. It has been proved that the most effective model is the cross-border cooperation model in Trnava Region, territorially implemented with the neighbouring regions of Austria, Hungary and the Czech Republic. It has been determined that the main directions of cross-border cooperation in the Trnava self-governing region are realization of joint socio-economic programmes (strategies of economic growth and regional employment, cultural and educational projects, transport system, etc.) as well as cooperation between municipal administrations on the issues of administrative systems optimization. It has been proved that the vast share of European financial resources (for instance, the European Regional Development Fund), aimed at the development of regional cooperation, should, above all, bridge the administrative resource gap between urban and rural areas and ensure that local communities have free and equal access to administrative resources.The traditions of effective cross-border cooperation between the Trnava self-governing region and respective cross-border regions of the Czech Republic, Austria and Hungary have been prolonged in the format of the European Interreg V Consolidation Programme for the period of 2014-2010. Cross-border projects are usually implemented for a period of 1–2 years, being aimed at fortifying intercultural ties on the neighbour territories. In Trnava Region it is strategically important to intensify cross-border cooperation in order to increase inter-institutional cooperation at the level of municipal administrations as well as strengthen cross-border ties at the level of population.The correlation of strategic goals with the outcomes of cross-border cooperation with Euroregions, while retaining substantial financial support from the EU structures, is among the priority tasks.

scholarly journals Socio-Geographical Conditions of the Děčín District

Geografie ◽  
1995 ◽  
Vol 100 (3) ◽  
pp. 162-172
Author(s):  
Milan Jeřábek
Keyword(s):  
Economic Development ◽  
Czech Republic ◽  
Economic Activity ◽  
Transport Network ◽  
Key Factors ◽  
The Czech Republic ◽  
Cross Border ◽  
Socio Economic Development ◽  
In The Beginning ◽  
Cross Border Cooperation

The northerly Bohemian district is presented in this article. Selected topics are examined in a more detailed way. The historical introduction portrays the region's socio-economic development with industrialisation and transport network as key factors. Both chronological and territorial approaches are used. Changing conditions in 1970, 198O, and in the beginning of 1990's are examined. The region is also studied in the framework of the Czech Republic. Internal differences are shown, mainly in the field of population, economic activity, settlement structure, housing, industry, transportation, tourism, and cross-border cooperation.

scholarly journals Cross-Border Surveillance Differences: Tick-Borne Encephalitis and Lyme Borreliosis in the Czech Republic and Poland, 1999-2008

2014 ◽  
Vol 22 (1) ◽  
pp. 54-59 ◽  
Author(s):  
Paweł Stefanoff ◽  
Hana Orlíková ◽  
Vladimír Príkazský ◽  
Čestmír Beneš ◽  
Magdalena Rosińska
Keyword(s):  
Czech Republic ◽  
Lyme Borreliosis ◽  
The Czech Republic ◽  
Cross Border ◽  
Tick Borne Encephalitis ◽  
Border Surveillance
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