The legislated Accounting principles modernizing act, abbreviated BilMoG, caused a fundamental accounting reform in Germany. The most important international accounting standards were implemented into elsewise conservative accounting rules. Due to fact the main user of GAAP in Central Europe is...

In last few years, the topics about competitiveness stand in the front of economic research. The main reason for its importance is growing requirements for economic activities at different levels. These challenging requirements are caused by globalization processes in the world economy....

An effective innovation infrastructure that links research organizations with industry represents an important condition of the successful development of knowledge-based economy. Science and technology parks (STPs) belong to measures reducing barriers between actors involved in the innovation...

Competitiveness and cohesion are two complementary objectives, which determine the long-term development of the European Union. The last and not very successful attempt to gain world leadership in competitiveness was the Lisbon Strategy which has since 2010 its successor in Europe 2020, the new...

The paper is aimed at theoretical and methodological approaches to the evaluation of regional competitiveness, i.e. concept and approaches to competitiveness and methodology of its comparison. In addition of defi nitions, approaches and methods using by some selected signifi cant authors, the...

Economic crisis represents an important challange for the business sphere of the Czech Republic. For firms it is an objective cause of restructuring and streamlining business processes and of boosting adaptability to changes. The aim of the primary research realized within the research purpose...

Entrepreneurs have been exposed to continually increasing competitive pressures. Hence, a process of continuous improvement is to be an inherent part of firm management. In case this process shall be implemented on a broad basis with the aim to maintain and increase firm competitiveness, then...

The issue of innovation potential development is topical not only by reason of competitiveness of our companies but also maintaining share market and surviving the current economic crisis. Well managed and successfully introduced innovation into the market represents the tool for the companies,...

The article explains the way in which success-ability concept in understanding of resources of competitive advantages follows up with resource based view and core competencies conception. It defines how success-ability concept operates with the projection of necessity to distinguish the various...