The article addresses contractual savings for housing, which form in terms of volume of funds a significant part of the financial market in the Czech Republic. Building savings in the Czech Republic are based on an institutional scheme with government support. It constitutes a closed system with...

The paper shows the way you can in forensic practice solve problem of proving the existence of excessive trading (churning) in client securities account held by securities dealer. Mentioned securities account held derivatives also. Derivatives are especially futures, options and ETF funds that...

This paper deals with the definition of the content and objectives of the European banking union. It discusses the mutual relations between the various banking union’s elements. Although banking union is a logical continuation of the European integration, the author does not recommend current...

The article dealed about finding suitable model market conformal governing on czech financial market. Current organization of CNB as supervisory body in Czech republic are discussed. Futher the study of World bank about corporate governance in insurance branch and by care of consumers on...

The paper deals with the influence of the global financial crisis on labor productivity in Czech companies belonging to analyses of the Ministry of Industry and Trade of the Czech Republic. It tries to illustrate businesses’ adaptation to new conditions. The article focuses on the confirmation...

The article is devoted to Frank Donaldson Brown who is author of very frequent used model of decomposition return on investment (assets) and return on equity. First part describes his successful career of manager in E. I. du Pont de Nemours and Company and General Motors Corporation. Second part...

The article presents the key milestones in the hedge funds development and addresses the current state of the hedge fund industry. It defines the term hedge fund is defined and discusses the key hedge fund investment strategies. In the section on problems associated with the measurement of hedge...

The increasing requirements for the management accounting in relation to environmental and social issues are reflected in the costing of products. The calculation of the products costs is for the evaluating of the products benefits. Traditional management accounting assessed the benefit on the...

The one of many indicators’ in measurement of the financial efficiency is finally value of firm. By process of financial planning have to be main target’s estimated qualitative and quantitative so, that the value of firm on the end of planning’s period will be higher than on the beginning...

Management accounting information system can be perceived in two relatively independent concepts, seen as product costing or responsibility accounting. Product costing purveys detailed information on actual product profitability (with classification according to customer segments or distribution...