The text deals with claimants approaching to insolvency proceedings in decisions by courts. It focuses on the application of the Civil Proceedings Act to insolvency proceedings, especially problems of approaching insolvency proceedings. It also reflects the incorrect application of law in the...

This paper describes the main theoretical concepts of the competition, which is thought to be the fundamental social process in the economy. The protection of competition (or the competition policy) is the one of the most important parts of economic policy, because the competition ensures the...

The dramatically growing disproportion between the value of corporate assets and market valuation has resulted in a well-researched schism between strategic management and financial theory. Options theory provides a potent tool to resolve this issue. We propose a model which is consistent with...

An unexpected loss created due to outdated calculation methods can be avoided through contribution margin calculation. Contribution margin are great for sophisticated monitoring of up-to-date situation in the company and as well it provides much better information than the accounting system....

This paper focuses on the background research, development, and practical application of the Integrated Performance Measurement Systems and the associated audit methods. The research aims to explore the hierarchical structure and performance indicator relations, and to examine referential model...

The theory of corporate finance considers taking decisions on implementation of IPOs as one of the most significant decision-making issues in the company's lifecycle. At the moment, there are a number of partial decision models whose authors define the criteria that are considered to be crucial...

The power-generation industry offers numerous opportunities to apply real options. This paper uses current empirical market data to estimate the value of flexibility in the Czech energy sector, which can serve to compare available technologies, and support various investment decisions. The model...

Unitary insolvency proceeding was the core of insolvency code reformation, that has been in effect since 1991. This law replaced former bankruptcy code and compensation code. The pattern was set by American Chapter 11 US Bankruptcy codes. One of the main goals was to create legal system that...

Investment decision making is very important for firm growth. The classical quantitative methods (NPV, IRR…) don´t involve value of the firm option of flexible reaction to continuously changing conditions and take advantage of them. This deficiency eliminates the using of the real options...

This article deals with the B2B market segmentation as the tool for formulation of the marketing and logistical strategy. An empirical study on the market of secondary cardboard packaging represents the research approach carried out by personal and electronic questioning in order to determine...