The paper addresses the impact of adoption of International Financial Reporting Standards on the mutual relations between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent company, a subsidiary loses its independence and faces...

A closer look at innovation for and from emerging markets respectively developing economies reveals that a variety of different terms and concepts related to this type of innovation exist. The goal of my conceptual paper is to present a comprehensive overview of related terms and concepts and to...

The effective municipal real estate management has a special significance to the East European countries, considering their major inheritance of municipal real estates from the former communist regime, which could represent an important generator of local revenues. This paper proposes a...

В статье проанализированы теоретические предпосылки формирования прибыли предприятиями туристической индустрии. Охарактеризованы виды туристической ренты в...

The theoretic fundamentals of income earned by travel enterprises are analyzed in the paper. The kinds of travel rent are marked out by the role of information resources. Information potential of financial accounting for evaluating economic income is discussed. To increase efficiency of travel...

The aim of this work is to determine how well criteria designed to help the selection of the adequate number of mixture components perform in mixture regressions of normal data. We address this research question based on results of an extensive experimental design. The simulation experiment...

Purpose Projects have high stakes in how they are categorized. The final place of a project within a classification scheme depends on the inclusion or exclusion of certain classification criteria. So far, many researchers and organizations have used a variety classification criteria to construct...

The paper addresses the impact of adoption of International Financial Reporting Standards on the mutual relations between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent company, a subsidiary loses its independence and faces...