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Otáhal, Tomáš - In: Politická ekonomie 2008 (2008) 5, pp. 669-683

The aim of the paper is to introduce Kirzner's theory of entrepreneurial discovery as a complement and an alternative to the mainstream theory. In the first and the second sections, the author explains the main influences of Ludwig von Mises and Friedrich August von Hayek's works on...

Persistent link: https://www.econbiz.de/10008752942

Entrepreneurship and Economic Development: What is the Difference Between Austrian and New Institutional Approaches?

Grochová, Ladislava; Otáhal, Tomáš - In: Politická ekonomie 2010 (2010) 5, pp. 623-640

What is the role of entrepreneurship in economic development from the perspective of neo-Austrian and new institutional economics and what is the difference between these approaches? Neo-Austrian economists claim that economic development is caused by entrepreneurial discovery. New institutional...

Persistent link: https://www.econbiz.de/10008752948

Teorie podnikatelského objevování (Theory of Entrepreneurial Discovery)

Otáhal, Tomáš - 2014

Czech Abstract: Cílem tohoto článku je představit Kirznerovu teorii podnikatelského objevování jako doplněk a alternativu k teorii hlavního proudu. V první a druhé části autor vysvětluje hlavní vlivy Ludwiga von Misese a Friedricha Augusta von Hayeka na vznik podnikatelské...

Persistent link: https://www.econbiz.de/10014149263

To the Operability of Market Value in Terms of Standardization of Valuation

Krabec, Tomáš - In: Politická ekonomie 2007 (2007) 2, pp. 263-274

operability of market value in terms of International Valuation Standards. The issue is considered theoretically, practical … prerequisites for an "objective" market value are summed. The International Valuation Standards are explained as an evolutionary … for the regulation of valuation in the Czech Republic. …

Persistent link: https://www.econbiz.de/10005036677

Future of investments evaluation

Stehlík, Antonín - In: Politická ekonomie 2005 (2005) 5, pp. 675-686

The study presents a current approach to investments evaluation based on the real option theory. Each investment can be materialized through different possibilities, described as real options. It is possible to evaluate the price of real option by utilization of the described model. The real...

Persistent link: https://www.econbiz.de/10005036686

The criteria that can be applied to the breakdown of equity components constituting the estate of the company - intangible and tangible assets in accordance with U.S. GAAP and IAS / IFRS

Novotná, Markéta - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 122-139

The paper focuses on financial reporting of long-lived assets. The author's aim was to analyze the approach of two major accounting principles - IAS/IFRS and US GAAP. Both of the principles address following issues: * initial recognition and measurement, * depreciation: allocation of capitalized...

Persistent link: https://www.econbiz.de/10004963522

The Risk and Uncertainty Integration into the Investment Decision and Evaluation

Fotr, Jiří; Kislingerová, Eva - In: Politická ekonomie 2009 (2009) 6, pp. 801-826

The qualitative changes in surroundings for companies operation are calling for necessity of assertion new tools and method, which will help to increase the quality of decision making and firm evaluation. To these tools belong scenarios and Monte Carlo simulation. The aim of the article is to...

Persistent link: https://www.econbiz.de/10008545888

New Approach to Evalution of Risk Loans

Schönfeld, Jaroslav - In: Ekonomika a managment 2008 (2008) 4

During the last few years the Czech Republic has witnessed a great boom in the area of a problematic and irrecoverable credit settlement. Late and substandard payments have become rather a tradition in the Czech way of doing business. Consequently the solution by selling receivables to the third...

Persistent link: https://www.econbiz.de/10009398904

Share valuation using the comparative method

Marková, Jana; Hrvol'ová, Božena - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 24 (2016) 6, pp. 16-37

Persistent link: https://www.econbiz.de/10011917531

Seignorage and Central Bank Finance

Holub, Tomáš - In: Czech Journal of Economics and Finance (Finance a uver) 51 (2001) 1, pp. 9-32

The author of this paper criticizes the broad, cash-flow based concepts of seignorage that were introduced and emphasized by the economic literature of the 1990s (i.e., fiscal seignorage, total seignorage, etc.), which the author argues are ill justified and confusing. On the other hand, the two...

Persistent link: https://www.econbiz.de/10008549697