Acta Universitatis Bohemiae Meridionalis, 2016 (vol. 19), issue 2
Determination QAD in Audited and Unaudited Companies
Miroslava Vlčková
Acta Univ. Bohem. Merid. 2016, 19(2):41-49 | DOI: 10.1515/acta-2016-0009679 
Based on QAD (quality of accounting data) information it is possible to determine how the company is able to manage its economic activities. The basic element is the level of QAD perceived by users of accounting information. This article describes using the analytic hierarchy process (AHP) to get an overview to the quality of accounting information. Then there is used statistical methods T-test and Kolmogorov-Smirnov test to set the differences between QAD in audited and unaudited companies. The first step is to define the various criteria which adversely affect the quality of accounting data and then their assignment to groups according to the context....
The implementation of the occupational health and safety management at work and its influence on the economic performance of the company
Kateřina Halíčková, Marcela Basovníková, Eva Abramuszkinová Pavlíková
Acta Univ. Bohem. Merid. 2016, 19(2):50-58 | DOI: 10.1515/acta-2016-00101074
The issue of social responsibility is one of the most discussed contemporary topics. It is closely related to the financial management of the company. The social area is one of the three main topics integrated in the concept of corporate social responsibility. In addition to the social interactions of the company and its surroundings, there is also included a wide range of internal relations. The largest group within the rage of internal relations consists of employees. Employees' satisfaction, loyalty, fluctuation, sick leave of employees, as well as accident rate has a direct impact on labour productivity. This has a direct impact on the economic...
Profitability of Czech Food Enterprises in Relation to Their Size
Ivana Blažková
Acta Univ. Bohem. Merid. 2016, 19(2):59-66 | DOI: 10.1515/acta-2016-00111221
The aim of the paper is to analyse profitability of enterprises in the food and beverages industry of the Czech Republic in time period of 2003-2013 and to evaluate the possible impact of the firm size on the firm profitability. First, the development of the average ROA of individual size groups of enterprises within ten food sub-sectors is analysed graphically. Second, the correlation between company size and the level of the ROA indicator is statistically validated by using parametric ANOVA. Based on the analysis it can be concluded that the level of profitability in the Czech food and beverages industry is relatively low, and moreover, there is...