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The paper focuses on electronic record of sales, a tool enabling continuous monitoring and control of declared sales of business entities. Such systems have been recently gaining popularity in European countries. The objective of the paper is to analyse the possible use of electronic record of sales for a fairer redistribution of shared taxes according to the place where the taxable income was earned. We do not consider the current situation to be entirely fair, as sales may be realized in the whole territory of the country. However municipalities that help businesses achieve their income are not fairly rewarded for doing so. This usually gives larger municipalities an advantage at the expense of smaller ones. Currently, the tax administration has sufficient technical equipment to be able to identify the place where the revenue was received. [ABSTRACT FROM AUTHOR]

The world today is on the verge of exhausting its primary resources. In this situation the circular economy is undoubtedly a means of eliminating the shortage of raw materials faced by the Czech Republic and the whole of Europe. The development of the circular economy requires a change in how it is perceived by businesses as well as consumers. This paper is devoted to the perception and relationship between consumers and the circular economy. The potential offered by consumer behaviour as regards involvement in the circular economy lies in repairing, recycling and using products for other purposes, instead of discarding them in a landfill and then buying a new product. However, one fundamental prerequisite for this is that consumers decide to engage in the circular economy, a decision that can be motivated by economic conditions or personal incentives based on their own attitude to the environment. Two-level research was carried out in order to determine how the circular economy is perceived by consumers, where the qualitative method was first used to identify the concepts that consumers perceive as constituting the circular economy. The concepts were used to compile an original definition of the circular economy from the perspective of consumers. The concepts were subjected to quantitative data collection, identifying the importance of the concepts ascertained. The subsequent statistical evaluation served to detect differences in the perception of the importance of the identified concepts depending on consumer behaviour. The research shows that if consumers are aware of the importance of the circular economy, they themselves behave in a socially responsible manner. The assessment was intended to reveal differences in responses depending on the following demographic characteristics: age, gender, education and place of residence. It was apparent that only the respondents' education is statistically significant, with consumers with a higher education assigning greater importance to the circular economy and thus being more likely to get involved in this concept. [ABSTRACT FROM AUTHOR]

Agriculture represents one of the most important economic activities that co-creates the qualities of landscapes. While topics such as food production, land utilization, or the development of rural regions are typically taken into account when analysing agriculture, regionally differentiated media portrayals of agriculture constitute a largely innovative approach. The main objective of this paper is to analyse and interpret agriculture-oriented news about individual self-governing regions in Czechia that were broadcasted in the framework of the national TV reporting. The paper is conceived as a historical study of the creation of the image of agriculture in the period from 2004 to 2011, which we define as the period of adaptation of Czech agriculture to the EU. The article includes both quantitative and qualitative dimensions. In summary, the media portrayals of agriculture largely differ from real conditions in Czech self-governing regions. Important themes, such as common agricultural policy or organic farming, have been mostly ignored within regionally focused national TV coverage. On the contrary, TV news is typically focused on one or a few phenomena of unusual or negative character, which is consistent with the gatekeeping conception. [ABSTRACT FROM AUTHOR]

As advanced technologies are becoming a natural part of the industrial environment, the influence of these technologies on organizational practices is becoming more expanding. In this paper, an attempt was made to understand the conjunction of Lean Six Sigma and Industry 4.0. The study was conducted in the Czech Republic and qualitative data was gathered from 10 companies. The information on the benefits, weaknesses and challenges of the conjunction was summarized. For the research purposes literature review and qualitative analysis were performed. It was found out that, although the conjunction is connected with challenges, the perspectives are beneficial for industrial companies. The data generated also allowed to introduce the readiness assessment model for the implementation of the conjunction based on 4 categories: technological, managerial, financial and human. This information could be used for theoretical and practical purposes for the creation of a successful Lean Six Sigma pattern in Industry 4.0. [ABSTRACT FROM AUTHOR]

The literature on cross-border cooperation in Europe is predominated by the analysis of the European Union (EU) INTERREG Programmes' results, while other support funds are often neglected. To fill this research gap, the authors undertook the research on cross-border cooperation of the area-based partnerships (Local Action Groups – LAGs) from Poland and the Czech Republic, financed by the Rural Development Programmes (RDPs) 2014–2020. The main purpose of our paper is to identify the rationales for cooperation, strategies to find partners, the scope of activities and obstacles in implementing the joint projects. The qualitative research involved a content analysis of LAG documents and interviews with LAG managers. The actions in twelve identified cooperation projects were mainly related to local traditions, inventory and the promotion of local products and services, the development of tourism and environmental issues. The respondents have emphasised that these actions required separate financing by national RDPs following different administrative rules, even though when constituting the components of a single project. The bureaucratic restrictions resulted in a clear asymmetry of LAGs activities, manifested in a lower involvement of the Czech LAGs. As a result, many projects can be considered as highly unilateral, solely national rather than genuinely international, which has not been the intention of the LAG managers, however. [ABSTRACT FROM AUTHOR]

Flood maps are a crucial component of integrated flood risk management. While their key role is commonly acknowledged by experts and scholars, however, literature and findings on the practical utilization of flood maps (including the user' experiences) within the processes of governance are scarce. Our study aims to contribute to closing this gap; by focusing on the Czech local government bodies, data collected through a questionnaire survey allowed us to examine (a) how, or whether at all, the officials employ flood maps in their agendas; (b) how do they experience and assess working with the maps; and (c) which data would they supplement the extant flood maps by. Our findings show that the praxis of local flood-related governance in the Czech Republic still largely neglects the up-to-date approaches and practices of flood risk management. The officials addressed mostly continue to rely on the earliest type of floodplain maps and purely technical aspects of floods, while largely omitting the newer flood danger and risk maps; thus, they are also missing the opportunities of applying multi-criteria assessment of the flood risk and more effective communication with the public. The paper concludes with a set of suggestions for relevant praxis and future research. [ABSTRACT FROM AUTHOR]

The paper intervenes in current discussions within post-phenomenological geography. It analyzes the movement of people with visual impairments in order to develop an approach to post-phenomenology that emphasizes the in-betweenness of bodies in motion. Our perspective differs from phenomenological (and humanistic) geographies and from post-phenomenological geographies that are rooted in object-oriented ontology. They both rely on the differentiation between space and place, accept pointillism, treat places as points in space, time as exclusively chronological, and bodies as beings, not becomings. We analyze data from interviews with people with visual impairments. We first consider their movement through the perspective of humanistic (particularly phenomenological) geography. After acknowledging the limits of this approach, we turn to our actualized conception of post-phenomenological geography, which draws on Deleuze's concepts of movement, path, refrain, and involuntary memory. With this conceptual repertoire, we go beyond the space-place dichotomy and highlight the in-betweenness and virtuality of movement. We explore difference-producing repetitions, which are constituted through refraining into paths. Our approach conceptualizing movement as "refraining into paths" is instrumental to studying the movement of people with visual impairment: It helps to dispute ableism, and it enriches the current discussion about post-phenomenological geography in its insistence on relations and becoming. [ABSTRACT FROM AUTHOR]

The challenges of new rural technological possibilities in the 21st century resonate with agriculture. These represent, in particularly the improving availability of ICT infrastructure and the digitisation of socioeconomic processes. This paper focuses on exploring issues related to the potential change in the business behaviour of agricultural holdings and farmers following digitization and the use of ICT. The empirical research was carried out in the territory of the Local Action Group (LAS) Železnohorský region, which is a typical inner rural periphery with a strong agricultural base. The paper presents both the results of an exploratory survey and also develops a specific empirical model according to the improved Cobb-Douglas production function with specifics of the agrarian sector (i.e., including the role of agricultural subsidies and also the application of advanced ICT). The results in the selected rural micro-region showed that the process of digitisation has been very marginal in the models of functioning of the relevant agricultural entities. The current prevailing "techno-optimist approach" in EU strategic planning needs to be overcome by more intensive and comprehensive support for the digitisation process in rural peripheral areas. Particularly, this involves a necessary combination of support for investment in ICT infrastructure and new technologies with more intensive support for digital literacy and knowledge empowerment, which will enable more intensive exploitation of the potential and possibilities of digital technologies and virtual environments. [ABSTRACT FROM AUTHOR]

This paper deals with a quantitative assessment of the production efficiency of the forestry sector in EU countries, which is largely neglected in the literature. Only a few studies have been conducted so far, processing data mainly in the first half of the last decade. In contrast to these studies, in this article we focus on the period between 2016 and 2020. Therefore, the main objective of this paper is to compare the efficiency of the forest sector to fill the gap. The empirical results of this study show that the leaders in this sector are Germany, Finland, and the Czech Republic. These countries are fully efficient throughout the period under review. In contrast, Bulgaria lags far behind, with an efficiency score typically around 35%. The results of the cluster analysis show that although countries have similar characteristics, their efficiency scores are not necessarily at the same level. [ABSTRACT FROM AUTHOR]

This paper provides a comprehensive description of preserved copper plates used for map printing in order to enrich the existing knowledge and, at the same time, contribute with new knowledge on the topic of the engraving of old maps. The dimensions, thickness, and weight of individual printing plates were measured. Qualitative indicators of the material were also examined. Printing plates originating from countries north of the Alps (former Czech lands) and from Mediterranean regions (Malta and Italy) are represented. For the purpose of the study, the term printing plate refers to a copperplate on which the engraving was made using the burin or line etching technique. These are some of the oldest reproduction techniques used for printing old maps. The period studied covers the 18th century, approximately. Studies dealing with a large set of printing plates and their classification are rather an exception (Hameleers 1989). The issue of the qualitative properties of printing plates has not yet been comprehensively addressed in the literature focusing on the history of cartography. [ABSTRACT FROM AUTHOR]

The study is focused on the distribution of the critically endangered Lopinga achine in the Hlučín region, near the border to Poland. Lopinga achine has been considered extinct there since the early 1970s. The paper provides data on the current distribution at several new localities in the vicinity of Vřesina near Opava, Píšt, Hať and Děhylov (Silesia). The population of L. achine is not abundant in the Hlučín region. Host plant of the larvae is the sedge Carex brizoides, which makes it different from most other European populations. Currently, two isolated populations of L. achine survive in the Czech Republic (i.e. populations in Silesia and southeastern Moravia). Both the populations are threatened with extinction due to changes in forest management. [ABSTRACT FROM AUTHOR]

In Czech private international law, the applicable law for property relations of spouses and registered partners is regulated differently. The rapid development in the legal regulation of same-sex marriages causes a division in the jurisdictions among the EU Member States as well as a non-uniform approach in the norms of private international law. Given that same-sex marriage is not legalized in the Czech Republic, a problem of classification arises in Czech private international law. The paper will focus on the question of classification of the property regime of same-sex couples who have entered into marriage in one of the states that admit such unions, and the solution to this problem of classification will be examined both at the national and EU levels. [ABSTRACT FROM AUTHOR]

The article deals with the issue of digitalization of the judiciary and civil court proceedings. It clearly divides digitalization into institutional digitalization related to the judiciary as a whole and procedural digitalization, i.e., digitalisation within the framework of court proceedings. In its introduction, it focuses on institutional forms such as electronic systems and registers, in the second part it defines specific forms of digitalization within the current regulation of civil court proceedings, i.e., service via the public data network, electronic case management, recording of hearings, use of video-conferencing and finally also decision-making in the form of electronic payment orders. The paper highlights the problematic aspects of digitalization. [ABSTRACT FROM AUTHOR]

The paper in the form of short communication deals with the phenomenon of social farming. This is a form of involvement of disadvantaged people in the integration process through agricultural activities. Based on the results of documentary analysis and benchmarking method, we presented experiences from the other European countries. In the Czech Republic, the concept is not widespread, not anchored in legislation and not supported by the public administration. Our proposals were aimed at using existing legislative possibilities, not at proposals that require changes to legal standards or the focus of financial support in the form of subsidies. We propose to use certain tools, namely a social business model or cooperation between a social service provider and a farmer. Furthermore, it is a suitable form of business for public beneficial entities, namely associations and especially institutes. We see suitability in the way of tax optimization. [ABSTRACT FROM AUTHOR]

This paper aims to examine the productivity of Czech farms with dependence on their size and natural conditions. The methodological approach is based on the analysis of variance (ANOVA), which enables to assess whether there are significant differences between groups of farms with different size and from different locations in terms of their productivity and profitability. We use data from the FADN CZ database for the period 2015–2020 and show that very large and large farms reach substantially higher productivity in all regions, whatever the natural conditions are. Results confirmed that farms in areas without natural constrains achieve statistically significantly higher levels of all productivity indicators in comparison with farms located in areas with natural constraints. The results also showed that the agricultural policy is decisive for functioning of small farms. The subsidies have a greater effect on smaller farms than on their larger counterparts. [ABSTRACT FROM AUTHOR]

Selected traits of the spatial organisation of a geographical environment which stem from two types of human behaviour (locational and interactive) are examined in this paper. An attempt is made to find and account for similarities in the spatial patterns of scalar and vector geographical data. In doing so, the paper analyses a core-periphery dichotomy, based on socio-economic information, and travel-to-work patterns. The paper uses the concept of a region as an integrating and focusing framework for the study. Formal regions (peripheral areas) are defined through the application of principal components analysis and cluster analysis; functional regions are defined by a standard rule-based regionalisation algorithm. The territory of the Czech Republic is used as an area for testing the basic hypotheses. The results show that there is some form of interrelationship and complementarity between the spatial distribution of scalar data and vector data, i.e. between spatial structure and spatial interaction patterns, which together form the spatial organisation of a geographical environment. [ABSTRACT FROM AUTHOR]

The paper follows the first author's continuous work on chemistry textbook analysis. In the previous paper published in CERP, attention was given to the procedure and results for analysing text-difficulty in lower-secondary chemistry textbooks in Czechia. In this paper, attention was given to non-chemical vocational school chemistry textbooks. They are intended for the most numerous group of upper-secondary students. The goal of the study was to assess the to what extent could students read the textbook texts on their own with appropriate understanding. Therefore, only the textual component was evaluated. The same method (Nestler-Prucha-Pluskal) as in the previous paper was used to analyse the textbooks' text-difficulty (readability). The results show there are two books which are suitable for students' own learning. However, there are four textbooks which contain text of high difficulty, including too many scientific terms that they are suitable as teacher's guide through terms rather than student's textbooks. The analysis may serve teachers with their textbook choice as well as researchers who operate in the same field who can easily adopt the methodology and compare results. [ABSTRACT FROM AUTHOR]

Transfer pricing (TP) is based on many principles - the essential one is the Arm's Length Principle (ALP). In this respect, the term "associated persons" is of crucial importance: associated persons must be involved in transactions in order for the ALP to be applied. The aim of the paper is to contribute to existing comparative analysis of TP rules - specifically, to provide a critical analysis of the term "associated persons" as prescribed by domestic law in Brazil, the Czech Republic, and Latvia. The key goals of the research conducted were to provide a comprehensive picture of the variety of definitions, to indicate relationships between international law and domestic law, and last, but not least, to highlight various concepts of the term "associated persons" and to identify problematic aspects connected with the interpretation of the definitions and the applications of the related rules. The study, which is based on qualitative research, is exploratory and interpretative in its nature. Its results present a background for further research and point to the fragmentation of law on TP with respect to the investigated issue. On the basis of the results of the comparative study one can conclude significant differences among, and fragmentation in, the definitions of the term "associated persons" both in respect of the number of categories established and in respect of the absence of the autonomy of the definitions of the term "associated persons" as provided by public law (especially by income tax acts). At the same time one can conclude the same position regarding the application of double tax treaties in all the countries for which the study was carried out. [ABSTRACT FROM AUTHOR]

Public procurement is a crucial activity undertaken by the public sector. However, public procurement entails a wide range of transaction costs. While many papers focus on the ex-ante transaction costs, it is equally important to evaluate the types of ex-post transaction costs. The disputes stemming from conflicts between procuring authorities and proposers often bring additional costs to both parties. One of the ways to ensure that the procuring authority wins the dispute is using the services of an external law firm to represent the procuring authority in the review process. The aim of the paper is to examine the extent of the use of external law services in the public-procurement review process by procuring authorities and proposers in Slovakia and in the Czech Republic. The focus is also on the impact the use of external law firms in the review process may have on the length of the review process and the outcome of the dispute. Our results suggest that while the use of the external law firm may lead to a higher success rate of the review process on the side of a procuring authority, the same does not apply to proposers. There were no conclusive findings regarding the impact of the outsourcing on the length of the review process. [ABSTRACT FROM AUTHOR]

The COVID-19 pandemic brought many changes to social behaviours in Europe. One of its major consequences was the temporary closure of borders, which was introduced as a measure to prevent the uncontrolled pandemic spreading and involved internal Schengen borders. This has had a major impact in the way in which cross-border cooperation has been conducted in Europe, including the Czech-Polish borderland, as it dramatically restrained all flows across borders. In this paper, we evaluate the impact of the pandemic on five roles of cross-border cooperation: 1) as a multi-level governance form; 2) as a regional development tool; 3) as a para-diplomacy form; 4) as a post-conflict reconciliation tool; and 5) as Europe-building. We argue that the impacts of the pandemic complicated regional development and the Europe-building role of cross-border cooperation in the Czech-Polish borderland. The article envisages re-bordering processes also in the Czech-Polish borderland, but with important exceptions in the regions with a high level of cross-border integration, mainly in the Euroregion Těšínské Slezsko/Śląsk Cieszyński. The paper also calls for the elaboration of the guidelines for possible repeated (Schengen) border closures and proposes modifications of the INTERREG microprojects schemes, to keep them attractive also in times of expected cuts in public finances. [ABSTRACT FROM AUTHOR]

The article compares the community functions of schools and the support to schools from the municipality representatives and community depending on the location of the school – in peripheral or semi-peripheral rural areas, rural small towns, outer suburbs and also in towns, i.e., at various distances from the town. It is based on controlled interviews with school headmasters and mayors of the respective municipalities and on the collection of information from annual school reports and school inspection reports. A total of 57 schools of two districts in the south-west of Czechia were evaluated. The assumption that complete rural schools in peripheries have the greatest community functions was confirmed; but complete rural schools in semi-peripheries also received similar assessment. However, a fully functioning rural "community school" was not found in the case study area. Schools in towns show weak community functions, because community functions in towns are provided by other institutions and facilities. [ABSTRACT FROM AUTHOR]

The paper at hand deals with collective procedural mechanism in the Czech Republic. Class action is nowadays considered one of the main procedural tools to protect consumers. Collective procedure in business-to-consumer disputes is thus on its rise in Europe. Yet, the Czech Republic belongs to few EU Member States where consumers still cannot rely on comprehensive regulation of collective action. The paper firstly provides for a brief introduction of existing possibilities that are governed by the Czech procedural law such as right of a consumer organisation to file for representative action on injunction relief or judge's discretion to use the consolidation of civil proceedings. Further, the article focuses on the question, whether it would be useful if the Czech consumers (or qualified entities on their behalf) could file for collective action on redress measure. The paper subsequently presents the main principles of the unsuccessful Proposal for Collective Proceedings Act, which was submitted by the former Government. Finally, the article elaborates on possible development in this matter, given a duty of the Czech legislator to implement Directive on representative actions. [ABSTRACT FROM AUTHOR]

The aim of this article is to investigate the possibilities for tax offices in the Czech Republic to control recurrent property tax returns and the data contained therein. The hypothesis that the recurrent property tax control in the Czech Republic is unproblematic and that there is no need for any amendments in related tax law regulation has been mostly confirmed. However, there are still several minor issues (e.g. the renewal of cadastral records) where amendments to the existing legal regulation would be helpful There are also other much more problematic issues in the property tax regulation to be improved. The role of the immovable property tax in the Czech Republic is mostly marginal; the revenue is very low. The paper follows the IMRaD structure; in the research part, we firstly summarise recurrent property tax regulation de lege lata from the theoretical perspective. Secondly, we describe existing practical problems of recurrent property tax control as these problematic issues have been identified from structured interviews with tax office clerks. In the discussion, we critically analyse substantive and procedural tax law concerning the recurrent property tax with regard to controls carried out by the tax office, combining the theoretical background with practical experience. Synthesising the knowledge gained, we identify the strengths and weaknesses of de lege lata regulation and suggest amendments de lege ferenda. [ABSTRACT FROM AUTHOR]

Background and Purpose: Part-time employment could be seen as a modern form of employment or a type of innovative organizational change. The average share of part-time jobs in the Czech Republic in the observed period of 2004-2016 was 3.9 % according to the OECD, in comparison to the average OECD value of 16.6%. The main question to arise was, are there any regional differences? The presented conclusions are based on a regional study in the Moravian-Silesian Region (MSR) in the Czech Republic where the median value of part- time jobs is 10%. The main goal is to evaluate the regional level of part-time job offers and identify the main opportunities and obstacles which cause the low number of these job positions. Design/Methodology/Approach: The paper is based on a quantitative study using a questionnaire-based survey, comprising 215 respondents - owners of small and medium-sized enterprises (SMEs) in the Moravian-Silesian Region in the Czech Republic. The survey consists of 16 questions in three main areas: (i) Entrepreneurial motivation (1 item), (ii) External factors - Labour market problems (4 items), and (iii) Internal factors. Secondary information such as the results of earlier studies and regional government websites were used for data results comparison. All variables are compared in the context of the branch of business, number of employees, turnover, and age. Finally, a factor analysis was used to find the main way how to improve part-time job offers. Results: The variety of businesses and different regional locations opens up space for discussion regarding parttime job support. A factor analysis found five significant issues, which could affect local labour market and company behaviour. Conclusion: The added value of the paper can be seen in the factor identification, where internal willingness to support part-time employment and qualification growth as organizational change must be in first place. [ABSTRACT FROM AUTHOR]

The paper deals with cashless payments during the pandemic situation caused by Covid-19. The aim of the paper will be to use the method of analysis and comparison of selected data to answer the following research question: Has the pandemic caused by Covid-19 contributed to increasing the share of non-cash payments? The authors base their research on the hypothesis that "the pandemic period had a significant impact on the development of cashless payments". From the performed research, the authors came to the conclusion that based on the methods used, the established hypothesis was not confirmed and the answer to the research question had to be given in the negative. [ABSTRACT FROM AUTHOR]

The study presented in this paper uses a representative sample of the Czech population to analyse the relationships between attitudes to trees and preferences for landscapes with trees. We ask whether a positive assessment of the environmental benefits of trees in general and old and dead trees in particular leads to preferences for close-to-nature forms of the tree landscape. The results show that tree landscape preferences are primarily affected by attitudes attached to trees, rather than by sociodemographic factors. People who appreciate the environmental benefits of trees are more likely to prefer transparent and organized landscapes with trees, whereas the more specific environmental attitude appreciating old or dead trees is reflected in higher preferences for wilderness-like landscapes. The results of our research suggest that the perceived environmental benefits of trees are anthropocentric in nature, in a way utilitarian; trees serve people and their environment, and not nature as such. [ABSTRACT FROM AUTHOR]

Dam incidents and failures mainly occur during extreme floods. In the Czech Republic (CR), large-scale regional floods were recorded in different regions in 1985, 1987, 1997, 2002, 2006, 2010, and 2013, while local floods especially occurred in 1991, 1996, 1997, 1998, 2002, 2004, 2005, 2009, and 2010. During these events, numerous incidents and total breaches of small dams were recorded, and a few large dams were also critically endangered, although they were not completely breached. This paper presents a comprehensive summary of incidents and failures affecting small dams in the CR since 1985. The most significant incidents concerning large dams are listed as well. The statistics show that 62 small dams were completely breached and that 350 were seriously damaged over 35 years in the period 1985–2020. The annual frequency amounts to 1.85 collapsed and 10 small damaged dams per year. The most common causes of the complete breaching of dams were overtopping (85 %) and internal erosion (15 %). [ABSTRACT FROM AUTHOR]

The active involvement of citizens in decision-making processes via geoparticipatory spatial tools is becoming a popular research field among geographers, GIScientists, environmental psychologists, political scientists and many others. This paper presents the idea of the Index of geoparticipation – an indicator-based index divided into three dimensions (communication, participation, transparency) that helps to evaluate the state of geoparticipation among Czech municipalities. It describes the current state of geoparticipation at the municipality level in Czechia. It aims to fill the research gap in finding which components of geoparticipation at the municipality level are being used, and how their use is affected by the size of municipalities and their membership of Local Agenda 21 networks. The paper builds upon an extensive dataset collected by the authors from all Czech municipalities (n=6 258) and presents various "shades" of geoparticipation in Czechia. Highlights for public administration, management and planning: • The highest average values of the Index of geoparticipation were obtained from the regions' capital cities, followed by statutory cities, municipalities with extended powers, municipalities which are members of the Healthy Cities of the Czech Republic (HCCZ) network and cities. • HCCZ member municipalities use geoparticipatory tools significantly more than the rest of the Czech municipalities • The communication dimension is the most widely implemented pillar of the Index of geoparticipation • There is no significant relationship between social exclusion and geoparticipation at the nationwide level [ABSTRACT FROM AUTHOR]

This paper aims to assess the adequacy of obligatory tax advisors' insurance to meet their needs in Poland and Czechia using the comparative-legal method. It is crucial, due to the need to protect the weaker party in a transaction and provide certainty in trading. The comparison is made between legislation concerning compulsory liability insurance for tax advisors and the general contracts negotiated by professional self-governing bodies. The Polish product is characterised by mandatory coverage and private initiative. Like other compulsory insurance, this product is more accessory than voluntary insurance because the insurer also provides protection in case of damage caused by gross negligence. In that insurance, there are no limitations of a financial nature (deductible, integral, and deductible franchise) on the liability of insurance companies. Consequently, the insurance company's liability is even more similar to the insured's. The reduction of accessoriality occurs only in regulated exclusions. The Czech legislator has only imposed the obligation to have this insurance without handling its details. The General Insurance Conditions regulate the remaining matter. The analysis indicated that the Polish regulations provide more complete protection. However, they require some modernisation—an increase in the sum assured (10,000 EUR is too low) or how it is calculated. Reasults show faults in existing Polish regulations and indicate ways to improve them. [ABSTRACT FROM AUTHOR]

In the 1970s and 1980s, the concept of ecological networks was developed in the Czech Republic. The first biocorridors were established on arable land in the beginning of the 1990s. One of them was the Vracov biocorridor. This paper deals with the growth and development of trees on two permanent research plots in the period from 1993–2021. In the biocorridor, repeated inventories of woody plants and monitoring of biometrical parameters of trees and shrubs were carried out. The number of woody plants has been decreasing as the level of stand canopy has increased. Moreover, mean heights and diameters of skeleton (Quercus robur, Tilia cordata) and filling (Acer campestre, Prunus avium) trees and shrubs (Cornus sanguinea, Ligustrum ovalifolium) were compared. Under the given conditions, the growth of these tree species can be positively evaluated. [ABSTRACT FROM AUTHOR]

Since the mid-2010s, Czech Republic has been implementing inclusive education measures on a wide scale. Five stages of supportive measures have been introduced, including the assignment of teaching assistants (TAs) for students with special educational needs. In the four years since the main reform, the assignment of TAs has become the most implemented supportive measure, even as their role in promoting inclusive education has been questioned in the scholarly literature. We base our findings on empirical research in primary schools and relevant policy documents. This paper focuses on the clashes between policy intentions and the practice of incorporating TAs into classrooms. We organise the findings into four categories of policy/practice conflicts: (1) ambiguous TA job descriptions; (2) insufficient TA qualifications; (3) combined TA contracts due to lack of funding; and (4) inconsistencies in TA appointments. Our findings suggest that, in practice, policy-regulated measures often do not correspond to the actual needs of schools. [ABSTRACT FROM AUTHOR]

The implementation of smart projects can contribute to solving the current development problems of municipalities and cities of varied sizes. Although the concept of smart development is a vague term in the literature, in practice it refers to projects based on the use of modern technologies, to improve the quality of life considering economic, social, and environmental dimensions. However, not all local governments in the Czech Republic implement smart projects, even though the smart city concept is currently receiving considerable attention from national governments and from the European Union. This paper characterizes the perception of barriers to the implementation of smart projects from the perspective of fifteen representatives and officials of local governments located in the Brno Metropolitan Area in the Czech Republic. The research was conducted using semi-structured interviews with these fifteen territorial actors. It was found that the barriers to the implementation of smart projects are related to internal factors in the municipalities, such as the lack of interest of municipal leaders and officials or potential technical complications accompanying the implementation of projects. However, external factors such as the Czech government's vague grasp of the smart cities concept or cyber threats also play a role. Perceived barriers were categorized according to their type and schematized. [ABSTRACT FROM AUTHOR]

SMEs are a major provider of jobs, contribute to promoting the social and economic cohesion of regions and, in particular, they are important for regions facing high unemployment or lower economic development. The importance of assessing a company's financial performance has been steadily rising in recent years. The paper aims to evaluate to what extent the financial situation of a company, especially the risk of financial distress and bankruptcy, is influenced by the macroeconomic environment defined by fundamental macroeconomic variables. The analysis of the interrelationships will be carried out at the national level for Visegrad countries. The criterion for financial distress is defined not only by capital restructuring of the company or extensive layoffs, but also as the results of the negative effect of the macroeconomic environment. To achieve the goal of the paper, predictive bankruptcy models of financial distress based on financial analysis of enterprises will be used as well as regression analysis and correlation analysis. The observed period for analyses will be from 2009 to 2016. It seems appropriate to pay particular attention to examining the impact of economic growth, and the exchange rate on the financial situation of the enterprise. These indicators play an important role in defining internal and external economic equilibrium, which is also reflected in the functioning of individual businesses and sectors. Based on the results of the GMM analysis, it was found that only in the case of the Czech Republic was it possible to follow statistically significant relationships between the selected indicators. [ABSTRACT FROM AUTHOR]

The impact of climate change on forest ecosystems may manifest itself by a shift in forest vegetation zones in the landscape northward and into higher elevations. Studies of climate change-induced vegetation zone shifts in forest ecosystems have been relatively rare in the context of European temperate zone (apart from Alpine regions). The presented paper outlines the results of a biogeographic model of climatic conditions in forest vegetation zones applied in the Central European landscape. The objective of the study is a prediction of future silvicultural conditions for the Norway spruce (Picea abies L. Karst.), which is one of the principal tree species within European forests. The model is based on a general environmental dependence of forest vegetation zones on the long-term effect of altitudinal and exposure climates defined by the mean and extreme air temperatures and the amount and distribution of atmospheric precipitation. The climatological data for the model were provided by a validated regional climate database for 2010 – 2090 according to the SRES A1B scenario, bound to specific geo-referenced points in the landscape. The geobiocoenological data in the model were provided by the Biogeography Register database which contains ecological data on the landscape bound to individual cadastres of the entire Czech Republic. The biogeographic model applies special programs (the FORTRAN programming language) in the environment of geographic information systems. The model outputs can be clearly graphically visualized as scenarios of predicted future climatic conditions of landscape vegetation zones. Modelling of the regional scenario of changes in the climatic conditions of forest vegetation zones reveals that in the prediction period of 2070 and beyond, good and very good climatic conditions for the cultivation of forests with dominant Norway spruce will be found only in some parts of its today's native range in forest vegetation zones 5 – 8. Based on the results provided by the regional scenario, the authors of this paper recommend fundamental reassessment of the national strategy of sustainable forest management in the Czech Republic, stipulating that the current practice of spruce cultivation be reduced only to areas specifically defined by the biogeographic model. The paper shows that biogeographic models based on the concept of vegetation zoning can be applied not only in regional scenarios of climate change in the landscape but also as support tools for the creation of strategies of sustainable forest management. [ABSTRACT FROM AUTHOR]

This paper focuses on evaluating the functional connectivity of naturally valuable habitats within the territory of the Jeseníky Protected Landscape Area (PLA). Analysis of functional connectivity was carried out for individual zones of classified nature preservation. The methodological approach that is applied is based on determining indicators for expressing the degree of the natural character of individual landscape segments (Nd), the distance to naturally valuable habitats (Dn), and a composite index Distance to Nature (D2N). The results for the individual zones and the PLA as a whole are mutually compared and consequently confronted with values for the territory of the entire Czech Republic. All three research questions, i.e. whether naturally valuable habitats prevail in the most valuable area in the first protected zone of the Jeseníky PLA, whether the distance to naturally valuable habitats in the first zone of the Jeseníky PLA is the shortest, and whether the territory of the Jeseníky PLA is better functionally interlinked when compared with the remaining territory of the Czech Republic (CR), were answered positively. The results highlight the need to assess the connectivity of natural habitats in the least protected zones of other PLAs in the Czech Republic and EU, to decide whether planning measures to support the ecological network are necessary. [ABSTRACT FROM AUTHOR]

The paper deals with the field of Czech corpus linguistics and represents one of various current studies analysing text coherence through language interactions. It presents a corpusbased analysis of grammatical coreference and sentence information structure (in terms of contextual boundness) in Czech. It focuses on examining the interaction of these two language phenomena and observes where they meet to participate in text structuring. Specifically, the paper analyses contextually bound and non-bound sentence items and examines whether (and how often) they are involved in relations of grammatical coreference in Czech newspaper articles. The analysis is carried out on the language data of the Prague Dependency Treebank (PDT) containing 3,165 Czech texts. The results of the analysis are helpful in automatic text annotation - the paper presents how (or to what extent) the annotation of grammatical coreference may be used in automatic (pre-)annotation of sentence information structure in Czech. It demonstrates how accurately we may (automatically) assume the value of contextual boundness for the antecedent and anaphor (as the two participants of a grammatical coreference relation). The results of the paper demonstrate that the anaphor of grammatical coreference is automatically predictable - it is a non-contrastive contextually bound sentence item in 99.18% of cases. On the other hand, the value of contextual boundness of the antecedent is not so easy to estimate (according to the PDT, the antecedent is contextually non-bound in 37% of cases, non-contrastive contextually bound in 50% and contrastive contextually bound in 13% of cases). [ABSTRACT FROM AUTHOR]

This paper focuses on sustainable public procurement (SPP) and its role in public procurement of the members of the Visegrad Group (Hungarian, Poland, Slovakia, Czech Republic). Sustainable public procurement is a current trend in public purchasing around the world. The European Union's sustainable development policy, which respects the objectives of the 2030 Agenda, seeks to influence the public procurement policies of the members of the European Union. Every country, including the Visegard Group countries is trying to implement sustainable development criteria in its procurement process and to change legislation. The aim of this paper is to compare the implementation of public procurement in the Czech Republic with other members of the Visegrad Group (Poland, Slovakia, Hungary) and analyse how the public procurement (tenders) respects the criteria of sustainable public procurement in the case of the selected public procurements (tenders) in rail transport. We analyse the public procurement process and investigate the possibility/appropriateness of using social responsibility criteria in the individual phases of the procurement process (award criteria). The results show that there are different methods of implementing SPP in the V4 countries. There are significant differences between the regions. Based on the results of our research and analysis of the selected tenders, we concluded that the principle of social responsibility needs to be reflected in all steps, i.e. in the formulation of the subject of the public contract, the preparation of the contractual terms and the selection of evaluation criteria in their qualitative form. [ABSTRACT FROM AUTHOR]

Bohemian Switzerland (České Švýcarsko) is a name that has been associated with the prominent area of sandstone landscapes located in Northern Czechia (Central Europe). Over the last centuries, the development of the area and the locational transformation of tourism facilities has been influenced by multiscalar effects of transforming geopolitical context, economic restructuring, and changing value orientation and expectation toward tourism and nature conservation. In this paper, we use narrative documentary sources to show how these changes affected the capacity, spatial diffusion and variability of tourist facilities and services in the area. In particular, we explore and discuss the ways in which public authorities and other groups of stakeholders attempted to balance the tourism-led local development and rights to public access with nature conservation and sustainable community livelihood. [ABSTRACT FROM AUTHOR]

Background: This paper is focused on the usage of social networking sites (SNS) for human resources departments in the process of hiring new employees. It also maps the development and influence of SNS on recruiter's behavior and customs. The main aim is to find out, whether SNS could/will replace traditional online job boards in the Czech Republic. The motivation for the research is to determine whether SNS can be used for serious and practical business purposes. Methods: The paper presents authors' empirical research with two interconnected instruments used for data collection: (1) Questionnaire with 15 questions devoted to usability, evaluation and comparison of SNS with job portals (N=286 HR specialists) and (2) Comparison of 3 online job advertising methods - job portals, SNS and business website. Results: HR specialists regularly use publicly available information on candidates' Facebook profiles. Similar results have been observed using both instruments. SNS's in the Czech Republic are not yet used by recruiters as the main tool for recruitment, however, are often used as a support tool for decision making in the final stage of recruitment. Use of SNS's by recruiters is universal; we have not found any significant differences in terms of demographics (men, women, old, young HR professionals). The rate of utilization of SNS's by recruiters in the Czech Republic is gradually increasing, but does not reach the US level. Conclusion: Our findings confirm the rising importance of social networking sites (SNS) usage as a new recruiting technology. However, as a major player in the field of recruitment, job boards (eg. Jobs.cz) are still important. However, the expectation is that in the near future, this will change and SNS's may replace the job boards. [ABSTRACT FROM AUTHOR]

This paper presents findings of a pilot research study that focused on a selected area of e-government – digitalization of core government services to citizens (G2C) in selected Central and Eastern European (CEE) countries – namely in the Czech Republic, Hungary, and Romania. Taking into account the literature available to date, it is a first attempt of its kind, even if mainly a qualitative study. The findings clearly indicate that the level of digitalization of the administrative services for citizens is rather low. All three countries are roughly at the same level of electronic government development (with the Czech Republic slightly ahead), despite vastly different strategies and levels of centralization. This could change in the future, after the results of their respective national strategies become visible, and we are also interested in applying our method to other CEE countries, with the clear aim of refining it. [ABSTRACT FROM AUTHOR]

This paper addresses the issue of Czech small critically indebted municipalities, which has been neglected in the European discourse after successful European consolidation reforms. The Czech Republic is one of the Central European countries where there is no relevant debate on the mandatory amalgamation of small municipalities that are often faced with a combination of multiple risk factors. This paper aims to analyze a sample of the Czech municipalities that are threatened by a combination of their small size and critical indebtedness. A research of the sample focuses on a) the identification of the reasons for critical indebtedness, b) the impact of critical indebtedness on the delivery of services and local democracy and c) the options and strategies to overcome the issues related to critical indebtedness. Methodologically, the paper is a multiple-case study of three small critically indebted municipalities of the Karlovy Vary region, which was considered the worst region in 2012 in terms of the share of critically indebted municipalities, with several long-term critically indebted municipalities on its territory. Based on the media monitoring and economic criteria, the municipalities of Prameny, Bublava and Nebanice have been chosen. The main finding of our research is the identification of so-called endangered chains: 1) small municipalities with low revenues resulting in 2) limited administrative and expert capacity that contributes to 3) a mistake in a large investment project resulting in 4) the economic collapse of the municipality that endangers the provision of services, and in the case of 5) insufficient social capital this can lead to agony of local self-government and the collapse of the municipality. According to the findings, the examined municipalities of Nebanice and Bublava correspond to the chain link 4, and in the case of Prameny it is possible to speak about the chain link 5. [ABSTRACT FROM AUTHOR]

The paper deals with the evaluation of the effectiveness of the construction of high-speed rails/HSR in the Czech Republic with an emphasis on the perception of their potential impact on labour market integration. The introductory part analyses the position of the main Central European metropolises in the HSR network as a tool for transnational integration, where the leading position of German and Swiss metropolises was confirmed. The main goal of the paper is assessing the impact of HSR construction projects on the work attractiveness of Czech metropolitan regions using the model of marginal rate of labour mobility model determined by the ratio of income and cost increases (including variant scenarios of lost time costs as negative externality). Its application combines economic and geographic analysis and thus contributes to the integration of space and time into economic theory. The performed analyses demonstrate the most significant positive impacts of the construction of HSR on the work attractiveness of Prague, followed by Brno. Regarding the adequate effects of the operating speed, it is possible to evaluate them as secondary due to the small distances of the affected residential centres. Overall, we expect that the implementation of the discussed projects will not have a significant impact on the labour mobility of the population and it is therefore necessary to pay attention to their other benefits. [ABSTRACT FROM AUTHOR]

The paper focuses on the employer branding creation and HR marketing in selected healthcare service providers. The employer branding creation and HR marketing have become an interesting and creative area both in the field of HR management and marketing. The process of the employer branding creation and the conception of HR marketing coming from within the organizations and corporations could an interesting and effective tool that management not only in healthcare service providers could use to create a relationship with their current and also the potential employees. The aim of the article was to find out, among other things, which factors influence the choice of the employer (concerning the selected healthcare service provider). This study was researched on the gender and biological age of the respondents. For research purposes, a structured questionnaire was used. This questionnaire was distributed among selected healthcare service providers in the Czech Republic. The proposed research hypotheses have been verified through research. The statistical method of the Pearson's Chi-square test was chosen to verify the research hypotheses. This research study has brought the compelling findings. Firstly, that there is a statistically significant relationship between the factors influencing the choice of the employer (the selected healthcare service provider) and the age of the respondents, and secondly that there is a statistically significant relationship between the factors influencing the choice of the employer and the gender of the respondents in selected healthcare service providers in the Czech Republic. [ABSTRACT FROM AUTHOR]

This paper analyzes the role of public and private employment-service agencies in contracting-out for employment case management under principal-agency relation to understand young third-country immigrants' transition to work in Czechia, Poland, and Hungary. Existing research pointed to contracting-out as a major trend in public-service reforms when the government (principal) hires private employment agencies (agents) to perform service delivery, but overall the control of standards and the accountability to the public remains with the authority. Although the principal-agency relation shows human beings as rational and opportunist in corporate governance, there is still little research in CEE countries explaining the role of public and private employment agencies under principal-agency relation in contracting-out for case management to understand young third-country immigrants' transition to work. Based on a qualitative cross-national case-oriented research approach with fewer-country comparison, documents and scholastic texts are collected and analyzed by means of a document and content analysis technique to fill in this gap. The findings show that open information, regulation, and monitoring administrative devices are a major perceived influence in principal-agency relational governance with a lack of cooperation that may impair the quality and service when looking at issues such as employment-related transition of young third-country immigrants and socio-economically disadvantaged groups in a contracting-out setting. The study demonstrated certain decentralized new public administration governance similarities but dissimilarities from the country's institutional context. The outcome points to regulatory administrative devices to target agencies' behavior and young vulnerable people's need for paid work. This is relevant to performance monitoring in contemporary fluid society targeting benefits and scarce resources that may not only constrain ethnic minorities' upward mobility, but the economy and the social cohesion process. [ABSTRACT FROM AUTHOR]

The paper focuses on some current differences in the current two-generation approaches in the labour market to employment, working conditions and people management. The findings are based on repeated surveys since 2009 focused on the opinions of full-time and part-time students and graduates of some economic and managerial fields of three universities in the Czech Republic and the opinions of selected employees of several companies. The results show that some approaches to work and working conditions differ significantly by age of respondents. [ABSTRACT FROM AUTHOR]

The paper is focused on Family Policy of rural municipalities. National strategic documents, documents intended for implementation of Family Policy at regional and local levels and local plans/conceptions for Family Policy within municipalities of up to 5,000 inhabitants are analysed. Special attention is paid to the competition: "Family-friendly Community". Results of the analysis show that this competition does not fulfil its mission, despite the favourable environment for Family Policy within rural municipalities. The results of the study in accordance with generally prevailing opinion show, that it is not efficient to elaborate conceptions of Family Policy within such small municipalities. [ABSTRACT FROM AUTHOR]

The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal rate was linear. The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity. The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity. In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level. Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax. [ABSTRACT FROM AUTHOR]

Overtourism is relatively rare in rural regions of Czechia, in the form of lonely "hotspots" surrounded by areas that suffer from undertourism. Therefore, the article aims to analyse whether these hotspots could be used to develop tourism in the surrounding regions and whether it is a desirable and sustainable situation. The paper examines the reasons that lead to overtourism in the rural environment and explains the concept of three dimensions of overtourism: objective, subjective and temporal. Based on experience from overtourism-affected locations in Czechia, we describe how to know whether a site can be a positive center for tourism development and whether it is desirable or, conversely, dangerous for the surrounding region. We use data obtained through a questionnaire survey, narrative interviews with local people, and field research. [ABSTRACT FROM AUTHOR]

Very few researchers have focused on the question of: if and to what extent, regional economic disparities affect military base closures. In this paper, we aim to explain regional patterns of military base closures in the Czech Republic, a country that has experienced a sharp decline in military employment and expenditures since the beginning of 1990s. Three groups of predictors of closure were considered: local (size, age, location and hierarchical position of the military base); regional (wages, unemployment, city size, the initial level of militarisation of the district); and national-level predictors (geostrategic priorities and restructuring of the Czech Armed Forces). Our research is informed by the theory of public choice and its application to the decision-making processes concerning military base closures and realignments. We employed a combination of regression models to determine which group of the above-mentioned factors affected the spatial distribution of military bases in the period 1994–2005. While geostrategic factors (such as distance from the border with West Germany) and restructuring of the army (type of a military base) were the most important, regional economic disparities showed no significant correlation with the intensity of military base closures/downsizing. We did not demonstrate that military bases in economically lagging regions had been systematically protected in the Czech Republic. [ABSTRACT FROM AUTHOR]