PROJECT OF UPDATING THE CONCEPTUAL FRAMEWORK OF THE IAS/IFRS AND ITS INFLUENCE ON THE ACCOUNTING IN THE CZECH REPUBLIC

The purpose of research is to understand the current situation and create a conceptual framework of a family business in the wine sector in the Czech Republic. Under this purpose, the following objectives were set: to find out the viability and usefulness of competitive tactics which influence the performance of micro and small family firms in the wine sector. These main competitive tactics have been established theoretically and require further practical confirmation. Another important partial objective was to verify the viability of family influence on the business performance in the framework of the study. Due to the lack of a sufficient theoretical basis in this sector, the author of the article puts the question, which indicators are used by selected firms for each tactic and how these firms percept and measure their performance. The research has a form of pilot study. The collecting of primary data was carried out using face‑to‑face structured interviews with ten representatives as a typical micro and small family business in the wine sector in the Czech Republic with considered restrictions. Then the content analysis was carried out using coding method and Atlas.ti software. The coded fragments and expressions were subsequently compared among themselves for the identification and interpretation of central categories. This investigation will serve to determine hypotheses in the larger parent study, which will be verified using quantitative methods. This research confirmed the authority of the competitive tactics, familiness and its influence on the business performance; and confirmed ability for practical application in the established reality. Results of the study are useful for both theorists and practitioners.

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Militant Democracy on the Rise: Consequences of Legal Restrictions on Extreme Speech in the Czech Republic, Slovakia and Hungary

Review of Central and East European Law ◽

10.1163/15730352-04402003 ◽

2019 ◽

Vol 44 (2) ◽

pp. 162-201

Author(s):

Max Steuer

Keyword(s):

Czech Republic ◽

Discourse Analysis ◽

Conceptual Framework ◽

Central Europe ◽

Criminal Law ◽

Political Discourse ◽

Legal Regulation ◽

The Political ◽

The Czech Republic ◽

Legal Restrictions

The political discourse on regulation of extreme speech in Central Europe has shifted in favor of militant democracy, an approach which supports enhanced criminal law restrictions on speech. Developing the conceptual framework of the consequences of militant democracy and applying legal and parliamentary discourse analysis, this article shows whether and how the legal restrictions on extreme speech adopted in the Czech Republic, Slovakia and Hungary fulfilled the purpose for which they were adopted. The juxtaposition of justifications for restrictions and their application by judiciaries uncovers how extreme speech became normalized and appeared in more sophisticated forms due to the failure of legal militant democratic measures. Thus, it highlights how without reflecting the contextual specifics in the respective countries, restrictive legal regulation may not achieve the very purpose it was adopted for.

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Appendix 1. Case Study: Methanol Mass Poisoning Outbreak in the Czech Republic: Diagnosis, Treatment and Outcome

Chemical Health Threats - Issues in Toxicology ◽

10.1039/9781782623687-00263 ◽

2018 ◽

pp. 263-270

Author(s):

Sergej Zacharov ◽

Daniela Pelclova

Keyword(s):

Czech Republic ◽

The Czech Republic

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Social variation in size at birth and preterm delivery in the Czech Republic and Sweden, 1989-91

Paediatric and Perinatal Epidemiology ◽

10.1046/j.1365-3016.1998.00075.x ◽

1998 ◽

Vol 12 (1) ◽

pp. 7-24 ◽

Cited By ~ 1

Author(s):

Koupilova ◽

Vagero ◽

Leon ◽

Pikhart ◽

Prikazsky ◽

...

Keyword(s):

Czech Republic ◽

Preterm Delivery ◽

The Czech Republic ◽

Social Variation ◽

Size At Birth

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On Geropsychology in the Czech Republic

GeroPsych ◽

10.1024/1662-9647/a000066 ◽

2012 ◽

Vol 25 (3) ◽

pp. 161-166

Author(s):

Hana Stepankova ◽

Eva Jarolimova ◽

Eva Dragomirecka ◽

Irena Sobotkova ◽

Lenka Sulova ◽

...

Keyword(s):

Czech Republic ◽

Clinical Practice ◽

Old Age ◽

Cognitive Rehabilitation ◽

The Czech Republic ◽

Rehabilitation Research

This work provides an overview of psychology of aging and old age in the Czech Republic. Historical roots as well as recent activities are listed including clinical practice, cognitive rehabilitation, research, and the teaching of geropsychology.

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