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During last years there are many new modern attitudes and trends in the field of human resources management. The article is focused to one of these trends - diversity management. The aim of the authors is to evaluate single components of diversity management namely in the context of corporate social responsibility (CSR). In addition different possibilities of application of diversity management in practice as instruments of CSR are submitted to analysis. The end of this article shows the results of research oriented to experience with diversity management put into practice in the selected companies in the Czech Republic. [ABSTRACT FROM AUTHOR]

In today's information environment, information usable for decision-making or economic development is the cornerstone of successful business. Companies build and develop managerial accounting systems as a source of information for efficient management of the company's processes. Enterprises operating in the processing industry are under strong pressure from price competition having significant impact on small companies. Moreover, the companies must continually adapt to a changing environment and come up with innovations of a different nature like product innovation, services, management procedures innovations or, for example, finding new ways of selling. In such situations, it is necessary to know the cost of products or processes. This can be obtained from a carefully and precisely developed costing system, which can be the basis for price decision making, resources allocation and determination of long-term business direction. This paper describes the results of analyzes and evaluation of the cost management and costing systems in the practice of a process manufacturing enterprise, including recommendations for changes to this system. The paper also deals with the integration of managerial accounting into supply chain management. Advantages and disadvantages of a selected new way of selling products are discussed and possibilities of the cost management system application in searching new ways of selling are evaluated. [ABSTRACT FROM AUTHOR]

This paper deals with the concept of the social area of corporate social responsibility (CSR). Directed interviews conducted in a few large chemical enterprises in the Czech Republic discovered an interesting fact concerning perception of social activities within corporate social responsibility. What is surprising is the fact how often statutory employee care is confused or identified with above-standard care in corporate practice. It is also obvious that employees take a number of above-standard employee benefits for granted. The authors of the paper are considering the ways how enterprises could set their employee care and social responsibility in the social area beyond the statutory scope and present them to the employees and the public. It is possible to expect that each enterprise claiming to be socially responsible is aware of the importance of satisfied and motivated employees for its current and future success, and it should be made visible not only to the employees themselves, but also to the other interest groups appropriately. However, it is also necessary to make sure that the employees (and often also the managers and owners themselves) are aware of all the benefits the enterprise provides them with beyond its obligations. From the psychological point of view it has fundamental impact on motivation and loyalty of employees. [ABSTRACT FROM AUTHOR]

Concept of Corporate Social Responsibility requires balanced consideration of environmental, economic, ethic, philanthropic and social issues. The companies' effort to present relevant responsible activities can be considered as ones of the most meaningful reporting goal with strong impacts on important stakeholders as well as on the broad society. Presentation of economic and environmental information via regular reports and static companies' web pages can be considered as a common company practice, but social, philanthropic and ethic areas of Corporate Social Responsibility are still underestimated as well as their presentation. The main objective of the contribution is to evaluate the level of presentation of social, philanthropic and ethical issues among Czech chemical companies. Based on theoretical basis concerning international reporting standards of Corporate Social Responsibility and specific circumstances of chemical industry, a preliminary research was realized among all Czech chemical companies' web pages to assess reported social, philanthropic and ethic activities and indicators. The most important findings are closer analyzed and discussed. The overall web pages research by content analysis was used to identify most often presented social, philanthropic and ethic information an on the other hand to reveal uncommon or neglected social and ethic topics. Assessment of company's social and ethic activities helps to reveal the impact of chemical companies to quality of life for citizens and society surrounding chemical factories and this contribution helps to improve understanding of importance of corporate social, philanthropic and ethical issues and their reporting. [ABSTRACT FROM AUTHOR]

Current interest in corporate social responsibility (CSR), primarily caused by pressure from various stakeholders, continues to grow. Socially responsible behavior can enhance the corporate image, the protection of the enterprise's environment might bring easier development of its activities in this environment, many authors also highlights the potential for building a competitive advantage in the form of consistent values of the enterprise with its key stakeholders. On the other hand, businesses are often suspected of issuing advertising and public relations activities for ethical behavior. One of the principles that should be followed in a socially responsible company is the ethical behavior. Ethical principles and emphasis on certain self-restraint, on a voluntariness and refrain some kind of behavior has triggered formation of social responsibility. Definition of the ethical values of the company must be based on dialogue with its key stakeholders. Among the important tools of social responsibility belongs communication and transparency of corporate conduct to its relevant stakeholders. To be a social responsibility not only proclaimed but actually implemented, the presentation of it should use systems of indicators that objectively record the progress. Selecting areas of CSR activities, indicators and methods of their acquisition and disclosure might significantly affect the quality of relationships between the company and stakeholders. The article deals with the role that the ethical aspects of CSR play in the enterprises of the Czech chemical companies, how deeply ethical behavior is implemented, who bears responsibility for ethical behavior, what are the ethical activities and reasons for changes of ethical behavior. Czech businesses globally hold a very low rung in terms of presentation of CSR disclosures. The paper is focused on chemical companies and their disclosure of ethical behavior. The results come from analyzing data published by the enterprises. Specifically, information on company's websites and published Codes of Ethics has been analyzed. The research was completed by information from personal interviews with executives responsible for ethics in the four selected companies. [ABSTRACT FROM AUTHOR]

Every company has to decide daily not only how many products should be produced and sold but it has to look at the circumstances of its activity. Companies should see a product life cycle in a complex way, as a certain cycle starting with a development of the product and finishing with its liquidation. During this cycle companies should take decisions in conformity with environmental, social and economical sphere. Social impacts can come into existence during all the product life cycle because of positive or negative effects on particular stakeholders. According to Social Life Cycle Assessment methodology social impacts are divided into categories on the basis of stakeholders and there is a certain number of indicators with help of which these impacts are determined defined for each category. The precise choice of individual indicators is very important in view of the number of potential social aspects that can be included in social assessment of a product life cycle. The article is focused on the selected stakeholders in value chain without final consumers in the Czech Republic. Attention paid to this area means an important contribution to social welfare in companies. This research was carried out in one production company and in two its big customers. The results of this research are summarized in our article. [ABSTRACT FROM AUTHOR]

From the point of view of the social impacts, chemical companies and chemicals are considered by a part of the society as something "artificial", unhealthy, and their production is, apart from the potential risk of an accident, accompanied by emissions of pollutants into the environment, but also by a number of effects giving odor or visually negative impression. The growing interest of the important stakeholders in the problems of social impacts of the produced chemicals, have brought a lot of questions concerning the importance of stakeholders from the perspective of social issues. The main objective of the contribution is to identify the main reasons / benefits of evaluation the social and socio-economic impacts of chemical products and production from the point of view of company as well as stakeholders. Based on theoretical basis concerning practices and specific circumstances in stakeholder theory and social impact assessment processes, a primary research was realized with managers of chemical companies through simple questionnaire. The most important findings related with identified the most important social impacts perceived by company are closer analysed and discussed. Based on identified social impacts was deduced the most frequently mentioned reasons for evaluating social and socio-economic impacts and social issues. Reasons for considering social impacts as an important element in decision-making process are still less known and underestimated and this contribution helps to improve understanding the importance of social impacts for the company and their relation to stakeholders. [ABSTRACT FROM AUTHOR]

A product costing, if properly formed, belongs to the important cost management tools as its outputs play important role within management control and decision making processes. Changes in the market, that are a daily reality for today businesses, cause the changes in procedures and tools that management uses to manage its business operations. Also, as published many times, the management accounting systems together with procedures of the product costing doesn't remain unaffected. But what are the changes within managerial accounting system that have appeared in conditions of medium-sized company in the Czech Republic? The paper presents the results of the analysis of current state of the cost management and product costing process in the company. The analysis was carried out by the means of a primary qualitative research, using the methods of in-depth interviews with relevant managers supported by internal documents provided by the company. The general methods of analysis, comparison and synthesis were applied. The form of case study is used to present the results of the analysis. Attention was first drawn to description of the process of product costing in the company. Later, ways were identified to refine the system of product costing, focusing particularly on costs incurred within production process and on the possibilities of using modern methods of cost allocation. The research results are an important contribution to the development of cost allocation methods linked with the beer production. The paper brings evidence of current state of cost management and product costing process from the real conditions of the mediumsized brewery, whose product range has more than quadrupled in the last twenty years. A proposal on streamlining and refining the managerial accounting system, in the form of draft amendments, was performed with the use of a differentiated multistage approach to costs allocation on different products within the company product costing. [ABSTRACT FROM AUTHOR]

Chemical companies can be considered as ones of the most important companies affecting changes in climatic conditions and other environmental elements, and they also show strong impacts on the society in the social context. The growing interest of the important stakeholders in the problems of social impacts of the produced items, have brought a lot of important questions concerning the rate of influence of the produced items on the environment and society. Social impacts assessment methods of chemical companies on the workers, the consumers, the local communities, the society and other shareholders are newly developed and improved. The main objective of the contribution is to compare perceived importance of social impacts by chemical company with perceived importance of social impacts by local communities surrounding chemical company. Based on theoretical basis concerning practices and specific circumstances in social impact assessment processes, a preliminary research was realized with managers of chemical company through structured one-to-one interviews. This preliminary research was supported by realized structured one-to-one interviews with representatives of local communities surrounding chemical company. The most important differences related with perception of social impacts by company and local communities are closer analyzed and discussed. The structured one-to-one interviews were used to identify different perception of the social impacts from the point of the chemical company compared with local community's views. Assessment of company's social impacts on local communities is still in the state of research and this contribution helps to improve understanding of importance of each individual social impact for the company and local communities as well. Local communities represent one of the most important stakeholders for chemical companies. The chemical companies are perceived as a potential danger not only for the closest neighborhood of the production plants, but also for the wider surroundings, therefore social impacts related with local communities must be adequately considered. For this reason quality of life for communities surrounding chemical companies must be systematically monitored and social impacts of chemical companies must be assessed along the whole product life cycle. [ABSTRACT FROM AUTHOR]

Discussions about a sustainable development provoked the initiative to focus to methods based on evaluation of environmental, social and economical production impacts. The interest in taking into consideration also the social point of view appears recently more and more often in connection with the environmental evaluation of any product life cycle. This way a motion to formation of the SLCA (Social Life Cycle Assessment) has been made. This paper describes the results of a research in some selected companies in the Czech Republic the subject of which was questioning about the knowledge of SLCA, measurement of social impacts indicators of production to employees and their use and reporting. Within the research it was examined how business identify, monitor and evaluate the social impacts of their activities on employees in the areas mentioned above. It was analysed why, and what are the indicators compiled these impacts, how their value is reflected in the management of business operations and human resources. Attention of the research has been also paid to social reporting system (both external and internal) as complex aggregation of information that is presented to company stakeholders that could, based on these reports, consider the social impacts of planned decisions. The research was carried out with a form of controlled talk to personnel officers and to staff of health and safety department. The goal of the paper is to bring interpretation of empirical evidence and to find among generally recommended indicators these that are suitable for the Czech companies and to find out whether and which way they are treated there. [ABSTRACT FROM AUTHOR]