Acta Universitatis Bohemiae Meridionalis, 2014 (vol. 17), issue 2
Profitability of Business Entities Settled in Selected Countries of the Eurozone Periphery
Jan Vavřina, Lubor Lacina
Acta Univ. Bohem. Merid. 2014, 17(2):75-91 | DOI: 10.32725/acta.2014.005576 
Greece, Ireland, Portugal and Spain can be defined as Eurozone periphery countries due to their specifics being rooted in policy systems and lagging behind in economic performance when compared with EU-15 countries. The objective of this paper is to provide an initial exploration of the similar and dissimilar business aspects' development within observed Greek and Irish entities' economic performance in different industries, using two-dimensional visualisation in the context of the recent world financial and economic crisis. This visualisation approach using classical correspondence analysis helps to reveal broader associations, which could influence...
An Analysis of the Impact of Cohesion Policy in the Transport Sector
Lenka Smékalová
Acta Univ. Bohem. Merid. 2014, 17(2):93-101 | DOI: 10.32725/acta.2014.006531
With reference to the general importance of transport infrastructure for regional development, this paper takes a different approach to the analysis of the European Union cohesion policy funding and views it in terms of transport oriented business entities. It analyses the data matrix of cohesion policy funded projects in the period 2007 - April 2011, in terms of the beneficiary characteristics, project characteristics and spatial distribution within the districts of the Czech Republic. The results show particular activity of public sector entities in transport infrastructure oriented projects, while private sector entities focus rather on human resources...
Which Altman Model Do We Actually Use?
Miroslava Dolejšová
Acta Univ. Bohem. Merid. 2014, 17(2):103-111 | DOI: 10.32725/acta.2014.007656
The aim of this paper is to critically evaluate the terms that are described by various authors in Czech literature, compare those terms with the terms used by the original Altman model, use data from selected enterprises to show whether enterprises could be considered at risk of bankruptcy due to such inaccuracies and verify whether the average Z-score values for small enterprises within the Zlín Region are greater than 3. The data were analysed using a one-sample t-test and the Altman model for enterprises that are not publicly-traded. Financial statements for 2007 through 2011 were used in the data analysis.The one-sample t-test showed that...