Acta Universitatis Bohemiae Meridionalis, 2015 (vol. 18), issue 2
The Relationship between Capital Structure and Profitability of the Limited Liability Companies
Jana Steklá, Marta Gryčová
Acta Univ. Bohem. Merid. 2015, 18(2):32-41 | DOI: 10.1515/acta-2016-0003908 
Capital structure is very important, especially the decision which concern with this problem, because the profitability of a company is directly affected by such decision. The successful choice and use of capital is one of the key components of the enterprises financial strategy. This means that it is the vital to pay attention and proper care capital structure. The aim of this paper is to investigate the relationship between capital structure and profitability of the limited liability companies from an agricultural sector in the Czech Republic over the past six year period from 2008 to 2013. Data was obtained and processed from the database of enterprises...
The Role of Process Owners in Czech Organizations
Martin Hrabal, Lukáš Trčka, David Tuček
Acta Univ. Bohem. Merid. 2015, 18(2):42-53 | DOI: 10.1515/acta-2016-0004641
Business Process Management is a widely discussed topic both in business practice and academic environment. The research especially focuses on the technical and methodology issues of process management. This paper deals with the process ownership pillar of Business Process Management as a part of wider research topic focused on the role of human factor in the field. Process owners are traditionally assigned to manage and improve business processes. This paper therefore analyses the survey conducted in Czech organizations, both firms and non-profit organizations, using software applications supporting process management with stress put on process owners...