The European tertiary education is mostly financed by government. The ratio of public expenditure on the total expenditure on tertiary education is 76 % in Visegrad Group. Therefore we focused on measuring the efficiency of tertiary education in selected European countries with focus on Visegrad Group. We used DEA methodology and constructed four output-oriented models. Overall rating showed Poland on 6th place, Hungary on 15th, the Czech Republic on 16th and Slovakia on 17th. Results showed important information about managing the outputs. On the other hand, it is necessary to do other deeper analysis (e.g. increasing the number of graduates and its impact on the labor market and the economy of the country).
{"title":"The efficiency of the tertiary education in selected European countries: Focus on Visegrad Group","authors":"Pavla Mikušová","doi":"10.18267/j.cfuc.519","DOIUrl":"https://doi.org/10.18267/j.cfuc.519","url":null,"abstract":"The European tertiary education is mostly financed by government. The ratio of public expenditure on the total expenditure on tertiary education is 76 % in Visegrad Group. Therefore we focused on measuring the efficiency of tertiary education in selected European countries with focus on Visegrad Group. We used DEA methodology and constructed four output-oriented models. Overall rating showed Poland on 6th place, Hungary on 15th, the Czech Republic on 16th and Slovakia on 17th. Results showed important information about managing the outputs. On the other hand, it is necessary to do other deeper analysis (e.g. increasing the number of graduates and its impact on the labor market and the economy of the country).","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"111 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132441232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Přispěvek diskutuje problematiku regulace a dohledu distribuce financnich produktů, ktera byla zahajena clankem autorů Sindelaře a Erbena (2017). Uvodni cast clanku se zaměřuje na podstatne zavěry z výse uvedeneho clanku. Dale je v přispěvku věnovana pozornost prohloubeni rozboru cilů regulace, a to zejmena v oblasti výskytu informacni asymetrie. V nasledujici casti přispěvku je zpochybňovano tzv. komplexni pojeti regulace. V zavěrecne casti přispěvku jsou pak rozebrany podrobnějsi souvislosti důchodove reformy ve formě II. piliře a jeji dopad na III. piliř důchodoveho systemu v Ceske republice.
{"title":"Regulation and supervision of distribution of financial products","authors":"P. Musílek","doi":"10.18267/j.cfuc.518","DOIUrl":"https://doi.org/10.18267/j.cfuc.518","url":null,"abstract":"Přispěvek diskutuje problematiku regulace a dohledu distribuce financnich produktů, ktera byla zahajena clankem autorů Sindelaře a Erbena (2017). Uvodni cast clanku se zaměřuje na podstatne zavěry z výse uvedeneho clanku. Dale je v přispěvku věnovana pozornost prohloubeni rozboru cilů regulace, a to zejmena v oblasti výskytu informacni asymetrie. V nasledujici casti přispěvku je zpochybňovano tzv. komplexni pojeti regulace. V zavěrecne casti přispěvku jsou pak rozebrany podrobnějsi souvislosti důchodove reformy ve formě II. piliře a jeji dopad na III. piliř důchodoveho systemu v Ceske republice.","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123428189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Přispěvek se zabýva zakladnimi odlisnostmi ve vymezeni dlouhodobých aktiv z pohledu ceske ucetni legislativy a Mezinarodnich ucetnich standardů pro veřejný sektor. Od roku 2009 probiha v ramci ceskeho veřejneho sektoru ucetni reforma, jejimž cilem je vytvořeni transparentnich ucetnich pravidel postavených na zakladě akrualni baze. V mezinarodnim prostředi již takova pravidla existuji v podobě Mezinarodnich ucetnich standardů pro veřejný sektor. Cilem tohoto přispěvku je identifikace a nasledne porovnani zakladnich metodických prvků, ktere od sebe obě tato pojeti odlisuji.
{"title":"Basic differences in the definition of fixed assets between Czech accounting standards and International public sector accounting standards","authors":"Lukáš Poutník","doi":"10.18267/j.cfuc.510","DOIUrl":"https://doi.org/10.18267/j.cfuc.510","url":null,"abstract":"Přispěvek se zabýva zakladnimi odlisnostmi ve vymezeni dlouhodobých aktiv z pohledu ceske ucetni legislativy a Mezinarodnich ucetnich standardů pro veřejný sektor. Od roku 2009 probiha v ramci ceskeho veřejneho sektoru ucetni reforma, jejimž cilem je vytvořeni transparentnich ucetnich pravidel postavených na zakladě akrualni baze. V mezinarodnim prostředi již takova pravidla existuji v podobě Mezinarodnich ucetnich standardů pro veřejný sektor. Cilem tohoto přispěvku je identifikace a nasledne porovnani zakladnich metodických prvků, ktere od sebe obě tato pojeti odlisuji.","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123800285","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article focuses on evaluation of the technical effectiveness of 33 specific social facilities (retirement homes), using the basic DEA (CCR and VCC) models and Malquist Index for a specific timeframe of 2011 to 2016. The main focus when selecting the retirement homes was to have the means to compare them to one another. To evaluate the effectiveness we’ve created a model that works with four inputs and two outputs. The inputs: Number of beds per one employee, wage per employee (thousands of CZK), number of beds per one employee in direct care and finally a cost per bed (thousands of CZK). The outputs: The income per bed (thousands of CZK) and a number of transfers per bed (thousands of CZK). The results show that the number of total effective retirement homes in the input-oriented model in 2011 was 57.57% in case of VRS and 24.26% in case of CRS. The input-oriented model proved the effectivity at 57.58% of cases when assuming the CTS and 24.25% when assuming the CRS. In 2016 the number of effectively functioning retirement homes in input-output model was 51.51% in case of VRS and 27.27% in case of CRS.
{"title":"Assessment of efficiency and productivity of the residential social facilities","authors":"Izabela Ertingerová","doi":"10.18267/J.CFUC.511","DOIUrl":"https://doi.org/10.18267/J.CFUC.511","url":null,"abstract":"The article focuses on evaluation of the technical effectiveness of 33 specific social facilities (retirement homes), using the basic DEA (CCR and VCC) models and Malquist Index for a specific timeframe of 2011 to 2016. The main focus when selecting the retirement homes was to have the means to compare them to one another. To evaluate the effectiveness we’ve created a model that works with four inputs and two outputs. The inputs: Number of beds per one employee, wage per employee (thousands of CZK), number of beds per one employee in direct care and finally a cost per bed (thousands of CZK). The outputs: The income per bed (thousands of CZK) and a number of transfers per bed (thousands of CZK). The results show that the number of total effective retirement homes in the input-oriented model in 2011 was 57.57% in case of VRS and 24.26% in case of CRS. The input-oriented model proved the effectivity at 57.58% of cases when assuming the CTS and 24.25% when assuming the CRS. In 2016 the number of effectively functioning retirement homes in input-output model was 51.51% in case of VRS and 27.27% in case of CRS.","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128895652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The economic situation of Health care is linked in each country to economic development. There are a lot of factors that can be classified, inter alia, according to time, i.e., whether they affect the current situation or whether it will more affect future developments. From the point of view of a longer period, the demographic structure of the population is an important factor. In the Czech Republic, as in many other countries, are two factors influencing the development of the Czech population, such as a lower birth rate (in 2017 the birth rate was 1,69) and a prolonged life expectancy. Opinions as to whether aging is an important factor affecting healthcare expenditure are not uniform. Among the factors operating in the medium and short term are, inter alia, economic developments (significant impact on the revenue side), electoral cycle, patient expectations and technology development. The aim of the paper is to forecast the development of healthcare expenditure due to changes in the age structure of the population in otherwise unchanged trends. The projection time interval corresponds to the length of the time series of average health expenditure. Demographic projection of the population of the Czech Republic until 2100 was used to find changes in the demographic structure.
{"title":"Changes in the Demographic Structure and Health Expenditures in the Czech Republic","authors":"Alena Maaytová, E. Gajdošová, Lenka Láchová","doi":"10.18267/j.cfuc.521","DOIUrl":"https://doi.org/10.18267/j.cfuc.521","url":null,"abstract":"The economic situation of Health care is linked in each country to economic development. There are a lot of factors that can be classified, inter alia, according to time, i.e., whether they affect the current situation or whether it will more affect future developments. From the point of view of a longer period, the demographic structure of the population is an important factor. In the Czech Republic, as in many other countries, are two factors influencing the development of the Czech population, such as a lower birth rate (in 2017 the birth rate was 1,69) and a prolonged life expectancy. Opinions as to whether aging is an important factor affecting healthcare expenditure are not uniform. Among the factors operating in the medium and short term are, inter alia, economic developments (significant impact on the revenue side), electoral cycle, patient expectations and technology development. The aim of the paper is to forecast the development of healthcare expenditure due to changes in the age structure of the population in otherwise unchanged trends. The projection time interval corresponds to the length of the time series of average health expenditure. Demographic projection of the population of the Czech Republic until 2100 was used to find changes in the demographic structure.","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130245639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Přispěvek je zaměřen na soustavy uctů v ceských zemich zhruba ve druhe polovině dvacateho stoleti. Obdobi je charakteristicke silnou variabilitou pravidel, ktere dnes obvykle oznacujeme jako narodni uprava ucetnictvi. Od druhe poloviny 40. až do pocatku 90. let dvacateho stoleti prosla nase republika specifickým ekonomickým vývojem, který lze lapidarně oznacit jako "navrat obloukem k tržnimu hospodařstvi". Ucetni zobrazovani hospodařských skutecnosti v tehdy platne legislativě vedlo ke změnam - casto radikalnim - v podobě tři uskutecněných reforem. System uctů tak byl postupně "přepracovan" od tržně orientovaneho podnikoveho pocetnictvi (1946-1952) přes ucetni evidenci (1952-1965) nasledovanou soustavou se zakladnim a vnitropodnikovým ucetnim okruhem (1965-1974) až ke komplexněji pojate jednookruhove soustavě (1974-1991).
{"title":"Characteristics of bookkeeping systems used in Czechoslovakia in the second half of the 20th century","authors":"Miloslav Janhuba, Jaroslava Janhubová","doi":"10.18267/J.CFUC.520","DOIUrl":"https://doi.org/10.18267/J.CFUC.520","url":null,"abstract":"Přispěvek je zaměřen na soustavy uctů v ceských zemich zhruba ve druhe polovině dvacateho stoleti. Obdobi je charakteristicke silnou variabilitou pravidel, ktere dnes obvykle oznacujeme jako narodni uprava ucetnictvi. Od druhe poloviny 40. až do pocatku 90. let dvacateho stoleti prosla nase republika specifickým ekonomickým vývojem, který lze lapidarně oznacit jako \"navrat obloukem k tržnimu hospodařstvi\". Ucetni zobrazovani hospodařských skutecnosti v tehdy platne legislativě vedlo ke změnam - casto radikalnim - v podobě tři uskutecněných reforem. System uctů tak byl postupně \"přepracovan\" od tržně orientovaneho podnikoveho pocetnictvi (1946-1952) přes ucetni evidenci (1952-1965) nasledovanou soustavou se zakladnim a vnitropodnikovým ucetnim okruhem (1965-1974) až ke komplexněji pojate jednookruhove soustavě (1974-1991).","PeriodicalId":406905,"journal":{"name":"Český finanční a účetní časopis","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116426983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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