The paper focuses on the analysis of the particular sectors of non-financial corporations based on mainly yearly national accounts. We explain some of the aggregates of the national accounts but the focus of the paper is placed on the application of standard tools of financial analysis on the...

The article analyses development of liquidity indicators of industrial companies during period 2007-2009 in consequence to accession of global economic crisis. With focus on crisis, it evaluates development of liquidity indicators of industry as a whole and also analyse particular industrial...

The article analyses development of number and structure of extinct economic entities within the years 2006-2010. The analysis modifies primary conclusions about the development of extinct entities according to the adjustments by extraordinary impacts. The structure of extinct entities is...

The modern development of Corporate Systems and innovations (realistic) in the economic production criteria, as compared to traditional criteria, supported largely by optimum operating conditions. In order to measure the contemporary value concept of production, it is necessary to construct an...

The objective of this paper is expose the methodology and the indicators of productivity movement in the manufacturing subsystem and his influence on the EVA (Economic Value Added) of the enterprise. In order to measure the contemporary value concept of production, it is necessary to construct...

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...

This paper presents the basics of the Transaction cost theory (TCT) and shows it's contribution to the Theory of the firm by the view of the new institutional economics. In the first part, author presents resources and presumptions of the TCT mainly by O. E. Williamson. The theory is based on...

The article is focused on value added tax harmonization. It summarizes theoretical basis of harmonization process, refers to basic law. It also analyzes a real level of value added tax harmonization in the European Union and compares development in member states. In the beginning of year 2009...

Microfinance institutions (MFIs) finance their business activities primary with clients’ deposits, equity or with external funding. The aim of our thesis is to determine whether macroeconomic development and the size of banking sector affect the range of external funding and consequently the...