Suchergebnisse

Purpose of the article: Current students of Czech and Slovak universities have lived most of their lives in the separate Czech/Slovak Republic, in new political, economic and technological conditions and also in a more intensive contact with members of other cultures than the previous generations. This could have affected their self-identification, national sentiments and attitudes to the EU. There is minimum empirical knowledge answering the question whether this hypothesis is right. The aim of the research was to contribute to the reduction of this deficit in knowledge and provide a starting point for further, more extensive, studies. Methodology/methods: The research used a sample of 134 Czech and 119 Slovak students of economy oriented universities. The research data were collected by means of a questionnaire, providing us with quantitative and qualitative data. The results were processed separately for the Czech sample and the Slovak sample and then compared. Scientific aim: The aim of the research was: (1) to explore the extent of national pride of young Czech and Slovak students of economy oriented universities as well as their identification with their country; (2) to explore the young Czech and Slovak students' opinions on the entry of their country in the EU and what they expect from the EU membership in the future; (3) to compare responses of Czech and Slovak respondents and identify the differences in their sentiments and attitudes to the EU.
Findings: The research has revealed some differences in the extent of Czech and Slovak students' identification with the regional units where the respondents live and in the perception of the contribution the entry of their country in the EU could bring. The expectations of both groups of respondents mainly concern better standards of living and a better economic situation of inhabitants. Conclusions: Generally, the results indicate that the attitudes of the students of the selected economy oriented faculties to EU membership are related to the perception of economic benefits and contributions to personal development and success at the labour market on the one hand, and on the other hand, to the perception of personal identity formed in the context of the country's historical development. It means, these are not mere results of rational calculations - the results indicate that even the generation of young, economy educated people who grew in new conditions shares the sentiments connected with their national identity. Due to the size of the sample set, the results cannot be considered valid for the entire population of students of economy oriented Czech and Slovak universities. The purpose of the research was to provide basic empirical knowledge, mainly of qualitative character, that will form a starting point for further, more extensive studies.

The aim of the publication is to identify the level of quality in industrial enterprises, including the level and method of management quality and determining the factors of quality and quality management factors that impact on business performance. One of the outputs of the publication is a framework concept which in general is characterized by factors that with a direct impact on the quality (product) establishment and management but also on its performance. The publication is based on the research that was carried out in industrial enterprises (in selected areas) in the Czech Republic. Performed research was a part of a specific research at the Department of Corporate economy, Masaryk University

Government systems of accounting are in the EU -- as well as in other developed countries -- based on the GFS (national) reporting systems and a cash reporting. The presented paper aims to describe main systems of reporting tax revenues, analyze problem areas within tax accrualization and review international and Czech approaches and experiences. Based on the experiences from the Czech Republic's and international environment, it is pointed out at some disputable features of accrualization from the perspective of the simplicity of reporting and its transparency. Following the initial overview, the paper deals with a description of various approaches of how to report tax revenues. The main concentration is placed on a purely accrual, time adjusted, cash approach. Next is presented a review of the praxis and results in the Czech Republic and abroad, with examples of various results of a tax quota calculation using four different methods. Adapted from the source document.

The present paper aims to compare the approaches of the Bush and Obama administrations towards the role of nuclear weapons in the United States security strategy. The author focuses on the Nuclear Posture Review (NPR) reports from 2001 and 2010, employing a detailed comparative analysis of their respective content as well as their implications. The analysis concentrates on broader conceptual issues as well as on the very concrete steps related to specific elements of the United States strategic arsenal. The author argues that the current political discourse, which attributes a nearly revolutionary character to the approach of the Obama administration to the United States nuclear policy, does not fully match the actual dimension of the change between the NPR of 2001 and that of 2010. In fact, the evolution of the United States nuclear strategy maintains its own dynamics in many aspects. Adapted from the source document.

Der Experte einer österreichischen Bank für Mittel- und Osteuropa hatte - seinen Worten nach - während der fünf in Böhmen verbrachten Monate die Gelegenheit, in entscheidende Branchen der tschechischen Volkswirtschaft, in die tschechische Politik und teilweise auch in die Denkweise und das Verhalten der Menschen Einblick zu gewinnen. Die von ihm gezogene Bilanz ist für Tschechien in fast jeder Hinsicht bedenklich. Umso gefährlicher findet er die verbeitete Gebärde, bei uns sei alles in Ordnung. Weil die Realität anders aussieht, kann die Tschechische Republik mit der Aufnahme in die Europäische Union - die zuvor selbst gefestigt werden muß - erst in 12 bis 15 Jahren rechnen. Die Art, in der Premier Klaus es versucht, die EU-Politiker von der Eignung Tschechiens für einen baldigen Eintritt zu überzeugen, fängt an - so wörtlich - den Menschen im Westen auf die Nerven zu gehen. (BIOst-Hrs)

Simultaneously to the negotiating process the EU has also provided the pre-accession financial assistance to the EU candidate-countries. In this respect, every candidate-country with an ambitious goal of reaching a high development level for all of its regions and hoping to receive support from the structural funds must put a lot of effort into creating an efficient institutional framework that allows the successful management of future EU funding. Namely, the future institutional (full EU membership) ability of managing EU structural and cohesion funds is largely influenced by the capacity to manage the pre-accession assistance programmes. This paper focuses on the institutional challenge of establishing competent authorities at Slovenian national level with responsibility for co-ordination and management of EU regional issues. Accordingly, the main aim of this paper is to analyse the processes of managing the EU pre-accession assistance programmes in Slovenia. ; Simultaneously to the negotiating process the EU has also provided the pre-accession financial assistance to the EU candidate-countries. In this respect, every candidate-country with an ambitious goal of reaching a high development level for all of its regions and hoping to receive support from the structural funds must put a lot of effort into creating an efficient institutional framework that allows the successful management of future EU funding. Namely, the future institutional (full EU membership) ability of managing EU structural and cohesion funds is largely influenced by the capacity to manage the pre-accession assistance programmes. This paper focuses on the institutional challenge of establishing competent authorities at Slovenian national level with responsibility for co-ordination and management of EU regional issues. Accordingly, the main aim of this paper is to analyse the processes of managing the EU pre-accession assistance programmes in Slovenia.

The article summarizes basic theoretical approaches to the study of democracy & intelligence oversight. The author aims to provide a complex view on the topic of regulating intelligence institutions in a democracy. First, it is necessary to explain some basic questions like why we need extra measures to monitor intelligence agencies. Then we must separately identify two different areas of control: management & oversight. The author examines the oversight & management functions of particular institutional levels of control: internal, governmental, legislative, judicial, extra & societal level. Also considered are the special capabilities of regulatory bodies stemming from their different positions in the state institutional system. The text concludes with a catalog of intelligence failures & abuses, linking them with suitable monitoring bodies to prevent such occurrences. Adapted from the source document.