The main goal of this paper is to provide the description, current offer and factors behind the premia differences of the travel insurance products offered in the Czech Republic. It focuses on the premia pricing, risks covered, claim limits, product distribution and terms and conditions in...

This paper investigates the implications and effectiveness of Basel III leverage requirements for the banking sector in the Czech Republic and its comparison with the Central and Eastern European (CEE) region. We discuss the relationships between the leverage and capital ratios and analyse their...

The paper deals with the phenomenon of earnings discontinuity around zero level in the UK, as the common law representative, Germany, as the civil law representative, and the Czech Republic, as the civil law representative where earnings management research has not yet been thoroughly realized....

The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of current settings of the tax base and parameters of the road tax rate progressivity it was...

The economic and demographical development in Europe in the last few decades has led to increased pressure on effectiveness in the healthcare industry. The growing importance of performance management in this industry resulted in agreater focus on management accounting practices capable of...

The European Union defined itself as a global leader in the promotion and development of renewable energy sources. The European Union initiated crucial changes in renewable energy policies in its Member States. This paper presents the results of a comprehensive analysis of policy debate and...

This paper proposes an updated approach to explaining two outcomes unforeseen by the existing comparative literature on post-communist successor parties: 1) the electoral stabilization (and even growth) and 2) the divergent developments of the Party of Democratic Socialism (PDS; later DIE LINKE)...

The phenomenon of zombie firms is gaining the attention of economists across different countries of the world; the increased interest is particularly evident after periods of economic crises. In our study, we focus on the development of zombie firms in the period before and after the 2008 crisis...

The paper focuses on the analysis of the computerization of public administration in the Czech Republic in the context of the implementation and operation of data mailboxes, which have been an integral and very important part of e-Government in that country since 2009. A data mailbox has been...

Tax planning is part of modern financial management worldwide, and the countries of Central Europe are no exception. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are differences in ownership structures; therefore, the...