Theory and Practice of the Post-audit of Capital projects - Evidence from the Czech Republic

2022 ◽  
Vol 12 (1) ◽  
pp. 0-0

This paper reports on the post-audit practices of organisations in the Czech Republic. Much of the earlier published empirical research has been conducted in Australia, Canada, the USA, and Western Europe. Only recently, attention has been given to emerging markets, including Eastern European accession/transition countries. This exploratory study's main objective is to identify CZ companies' post-audit practices and obtain opinions on various post-audit issues. It also seeks to assess if these practices mirror those adopted by more developed economies. The research adopts interview, questionnaire, and descriptive statistical analysis approaches. The results present some interesting findings which are of value to both academics and practitioners. Although at the fringe of the general understanding of logistics, project management is a vital part. The authors believe that this is one of the first papers to focus on CZ post-audit practices and fills an important gap in the applied logistics literature.

Author(s):  
Eva Turner

While the countries of Western Europe and the USA are mostly in control of the design and construction of computing technology, the numbers of women actively involved in this process are very low and decreasing. The Czech Republic is an Eastern European country with highly developed system of tertiary computing education and levels of computer usage comparable to Western Europe. Whereas under capitalist regimes of the period equal opportunities legislation has often been achieved despite Government resistance, Communism built it into its constitution, and professed equality of men and women in every field of human activity. Publicly and in the national subconscious that equality became a reality. However, at a time when Western European governments and European Union (EU) legislators are finally awakening to the unequal position of women in technology, it is a perception that invites closer inspection. This article is based on a set of interviews carried out in the Czech Republic in August 2004 and a collection of official reports and quantitative data published in the Czech Republic between 2002 and 2004. The aim was to find out what has the new Czech regime done about gender equality in the field of computing and what importance the Czech officialdom assigns to the perception of equality. For comparisons this article assumes that the reader is acquainted with gender and computing debates in the “West.”


2001 ◽  
Vol 10 (2) ◽  
Author(s):  
Ladislav Hájek ◽  
Josef Hynek ◽  
Václav Janeček ◽  
Frank Lefley ◽  
Frank Wharton

The results of a survey large Czech manufacturing companies are presented which shows the current levels of investment in advanced manufacturing technology (AMT), the techniques and criteria used to assess AMT capital projects, and attitudes to the need for further investment. Comparisons are made with the results of earlier identical surveys in the UK and the USA. The comparisons reveal numerous statistically significant differences. The current levels of AMT investment in the Czech Republic are relatively low, the techniques used for evaluation relatively unsophisticated, the investment criteria used are more short term, and there is less concern about the need for AMT.


Author(s):  
Tomáš Meluzín

Funding development of the company through the “Initial Public Offering” has a high representation globally, the Czech Republic unlike, and belongs to traditional methods of raising funds necessary for development of business in the developed capital markets. In the United States of America, Japan and in the Western Europe countries the method of company funding through IPO has been ap­p­lying for several decades already. The first public stock offerings began to be applied in these markets in higher volumes from the beginning of the 60th of the last century. From that period importance of IPO goes up globally and the initial public stock offerings begin to be applied more and more even in the Central and Eastern European countries. Under the conditions of the Czech capital market this way funding of development of the company, connected with its entering into the capital market, is not very usual. The Strategy of Sustainable Development of the Czech Republic considers this situation the weakness of the Czech economy, and its resolving has to be paid a due care. The present paper introduces the results of an analysis identifying the causes of the low numbers of IPOs in the Czech Republic. These causes were analyzed in a comprehensive way covering the period of time from the beginnings of the modern-day capital market in the Czech Republic until the present times. In order to reach the objective, the secondary research of the literature sources, focused on the issue in question and the primary research in the Czech companies was carried out.


2009 ◽  
Vol 12 (7) ◽  
pp. 986-990 ◽  
Author(s):  
Lenka Humenikova Shriver ◽  
Gail Gates

AbstractObjectiveThe prevalence of child overweight in the Czech Republic is substantially lower than that in the USA. The objective of the present pilot study was to explore dietary intakes, frequency of dining in fast-food establishments, and the amount and intensity of physical activity between a sample of American and Czech children.DesignA cross-sectional correlational pilot study.SettingFour public schools in the USA and four public schools in the Czech Republic.SubjectsNinety-five Czech and forty-four American 4–6th graders from urban public schools participated in the study. Dietary intake and number of fast-food visits were evaluated using two multiple-pass 24 h recalls. Physical activity was measured using the modified Self-Administered Physical Activity Checklist.ResultsAmerican children (mean age 10·8 (se 0·2) years) consumed more energy and fat, less fruits and vegetables, more soft drinks, and visited fast-food establishments more often than Czech children (mean age 11·0 (se 0·1) years). Although no differences were found in vigorous activity by nationality, Czech children spent significantly more time in moderate physical activities than American children.ConclusionsDespite the influx of some negative Western dietary trends into the country, Czech children had a healthier diet and were more physically active than American children. Further research is warranted to determine whether the same differences in dietary intakes, physical activity and fast-food visits exist between nationally representative samples of American and Czech children.


2020 ◽  
Vol 10 (2) ◽  
pp. 52-71
Author(s):  
Nicole Horáková

The level of trust in politicians also in government institutions is taken as an indicator of the state of society in general. Various studies have shown that the population of the Central Eastern European countries, and especially the citizens of the Czech Republic, lack trust in state institutions and democratic structures. The trust of the Czech population in government institutions is, compared to other (Western) European countries, at a relatively low level. This article aims to discuss different factors that are currently influencing this lack of trust: the historical, cultural, and institutional. The empirical data for this article is based on the European Values Study and Czech surveys of public opinion concerning trust in government institutions.


2021 ◽  
Author(s):  
Jiří Stráský ◽  
Tomas Romportl ◽  
Pavel Kaláb ◽  
Leonard Šopík

<p>Four arch pedestrian and cyclist bridges built in the USA, Slovakia and in the Czech Republic are described in terms of their architectural and structural solution, static and dynamic behaviour, and technology of their construction. The bridges with span length up to 104 m have slender decks which are suspended on arches of a butterfly arrangement. The dynamic analysis proved that all structures are comfortable to users. The footbridges are structurally efficient, they are light and transparent, correspond to the scale of the landscape and all structural members have human dimensions.</p>


2018 ◽  
Vol 10 (11) ◽  
pp. 3973 ◽  
Author(s):  
Ewa Cichowicz ◽  
Ewa Rollnik-Sadowska

Pursuant to the concept of inclusive growth, the authors analyze the transition economies of Central and Eastern European countries, which have become EU members (Bulgaria, Croatia, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovakia, and Slovenia). CEE countries characterized by comparable historic and economic backgrounds now seem to reach diversified stages of development. The objective of the study is to identify the level of inclusive growth among CEE countries by taking into account indicators assigned to its seven pillars. The article’s thesis is that CEE countries represent social and economic heterogeneity as well as varied levels of sustainable development. Research methods included the application of the principal components analysis and the multivariate analysis. For a literature review, the bibliometric analysis was conducted with the visualization prepared by the VOSviewer software. The main findings suggest that Estonia, Slovenia, and the Czech Republic seem to exhibit the highest level of inclusive growth while Bulgaria and Romania represent the lowest level of indicators measured.


2013 ◽  
Vol 61 (2) ◽  
pp. 97-102 ◽  
Author(s):  
Miloslav Janeček ◽  
Vít Květoň ◽  
Eliška Kubátová ◽  
Dominika Kobzová ◽  
Michaela Vošmerová ◽  
...  

Abstract The processing of ombrographic data from 29 meteorological stations of the Czech Hydrometeorological Institute (CHMI), according to the terms of the Universal Soil Loss Equation for calculating long term loss of soil through water erosion, erosion hazard rains and their occurrence have been selected, with their relative amount and erosiveness - R-Factors determined for each month and years. By comparing the value of the time division of the R-Factor in the area of the Czech Republic and in selected areas of the USA it has been demonstrated that this division may be applied in the conditions of the Czech Republic. For the Czech Republic it is recommended to use the average value R = 40 based on the original evaluation.


Author(s):  
Ewa Cichowicz ◽  
Ewa Rollnik-Sadowska

Referring to the concept of inclusive growth, the authors analyse the transition economies of the Central and Eastern European countries, which are the current EU members (Bulgaria, Croatia, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovakia and Slovenia). That region was selected as the CEE countries characterized by comparable historic and economic background but now they seem to reach diversified stages of development. The objective of the study is to identify the level of inclusive growth among the CEE countries, taking into account indicators assigned to its seven pillars. The thesis is that the CEE countries represent socio and economic heterogeneity as well as different levels of sustainable development. The research methods involved the application of the principal components analysis and the multivariate analysis. For literature review, the bibliometric analysis was conducted with the visualization prepared by the VOSviewer software. The main findings suggest that Estonia, Slovenia and the Czech Republic seem to be the ones with the highest inclusive growth. On the other hand, Bulgaria and Romania represent the lowest level of inclusive growth indicators.


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