Ivana Koštuříková - Academia.edu (original) (raw)

Papers by Ivana Koštuříková

Emerald Publishing Limited eBooks, Apr 8, 2024

Advances in Longitudinal Data Methods in Applied Economic Research, 2021

Agris on-line Papers in Economics and Informatics

The aim of this article is to determine the relationship between working capital and profitabilit... more The aim of this article is to determine the relationship between working capital and profitability of companies operating in the food industry in the Czech Republic and then find out how working capital affects the profitability of these companies from 2009 to 2019. In the first part of the research we estimate the links between working capital measured by variables such as cash conversion cycle, current assets ratio, current liabilities ratio, working capital ratio and corporate profitability measured by return on sales. In the next part of the research, we estimate the effect of working capital measured by variables such as cash conversion cycle, current assets ratio, current liabilities ratio, working capital ratio on corporate profitability measured by return on sales. Correlation analysis and the GMM method will be used to determine the relationship between working capital and the profitability of companies and how working capital affects the profitability of these companies. T...

Research Papers in Economics, Aug 15, 2018

Research Papers in Economics, 2020

European Financial and Accounting Journal, 2021

The aim of the article is to evaluate the level of basic knowledge of accounting issues of studen... more The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of Business Administration in Karviná (SBA) in the Czech Republic and verify the existence of dependence of their knowledge on gender, secondary education, aspects of their university studies, and last but not least, on their work experience. Furthermore, the research aims to find out how these students perceive the importance of the qualification level of professional accountants. In order to achieve the objective of the article, a questionnaire survey was used. On the basis of the acquired nominal data, the non-parametric Kruskal-Wallis test was used to answer the first research question concerning the impact of aspects of the university study on the level of student accounting knowledge. As part of the research, 1,035 students were contacted and 709 respondents have completed the questionnaire. The perceptions of the accountant profession were examined using the Pearson's chi-square test and the Pearson´s coefficient of contingency. It can be concluded from the results that the form of study and the degree of study have no influence on the level of students' knowledge. In the field of study, on the other hand, the dependence of accounting knowledge of students on this aspect has already been proved. The work experience of students was most markedly reflected in the students' accounting knowledge.

Advances in Cross-Section Data Methods in Applied Economic Research, 2020

The aim of the paper is to evaluate the impact of legislative changes in the area of sickness ins... more The aim of the paper is to evaluate the impact of legislative changes in the area of sickness insurance on temporary incapacity for work in the Czech Republic. Temporary incapacity for work is presented by their indicators (number of new cases of TIW per 100 insured persons, average duration of one case of TIW and average percentage of TIW). Using regression analysis, the development of individual indicators in the following years based on knowledge of the development of indicators in the years 2000–2017 is estimated. The research results are captured using trend line which displays the possible development in the Czech Republic in the following years. Regression equation presents an approximation of the entered values where the coefficients are determined by the method of least squares, so that the sum of squared deviations of the original values from obtained model would be minimum. The R2 index expresses the degree of reliability of the calculated estimate of the development. There was a rapid decline in the number of cases of incapacity for work, which stopped in 2013, when the values of this indicator slowly pick up an increasing trend. The average percentage of temporary incapacity for work was similar in the same course. On the other hand, the average duration of one case of TIW gradually increased from 28 days to 42.6 days.

When companies are taking a decision about the location and implementation of their business acti... more When companies are taking a decision about the location and implementation of their business activities, they find out the consequences of such activities. In most cases, they address the question by comparison of statutory corporate income tax rates. Nonetheless, this approach does not seem to be satisfactory with respect to complexity and diversity of elements creating of the national tax systems. Consequently, statutory tax rates may not hold the role of an impartial indicator for the purposes of mutual comparison of this burden in different states, and therefore economists had to come with a new measure for effective taxation of corporation. This was the implicit corporate tax rate, which are tax rates where consideration is taken not only of the amount of the statutory tax rates from corporations' incomes, but also other aspects of taxation systems determining the total amount of effectively paid taxes.

With the growing importance of accounting information for the accounting entity's management ... more With the growing importance of accounting information for the accounting entity's management in connection with its financial decision-making, the role of a quality professional accountant is growing. The aim of the article is to evaluate the view of the students of the economic university at the accounting profession in the Czech Republic. It was determined by a questionnaire survey how students of both full-time and combined forms of study at the School of Business Administration perceive the accounting profession in the Czech Republic. Based on the acquired nominal data, the dependence of the perceptions of the accountant profession to form, degree and field of study was examined using the Pearson chi-quadrate test in the contingency table. In addition, the intensity of this dependence was examined using the Pearson coefficient of contingency. It was found that the perception of entrepreneurial risk associated with the selection of a professional accountant does not depend on...

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016

Sickness insurance as part of social insurance is obligatory for a majority of Czech citizens – i... more Sickness insurance as part of social insurance is obligatory for a majority of Czech citizens – i.e., they are required by law to pay this insurance. On the other hand, they are entitled to certain benefits of this system in the case of social events determined by law. Legislative changes in sickness insurance significantly influenced the development of all indicators of temporary incapacity for work (TIW) in individual regions. These changes are reflected most markedly in the indicators of the number of new cases of TIW per 100 insured persons, the average duration of 1 case of TIW and the average percentage of TIW. The aim of this paper is to give an idea of sickness insurance, especially of the impact of legal regulation changes in the system of this insurance on employees, who represent the largest share of socially insured persons, focusing on Prague, the Moravian-Silesian and the South-Moravian regions. The impact of changes in sickness insurance will be presented by selected ...

Acta academica karviniensia, 2019

The aim of the article is to evaluate the perception of the accountant profession in the Czech Re... more The aim of the article is to evaluate the perception of the accountant profession in the Czech Republic by students of full-time and combined study at the School of Business Administration in Karviná. In order to achieve the objective of the article, a questionnaire survey was used. On the basis of the acquired nominal data, the perceptions of the accountant profession were examined using Pearson's chi-quadrate test and the Pearson´s coefficient of contingency. It can be concluded from the results that the perception of entrepreneurial risk associated with choosing a professional accountant does not depend on the form and field of university studies. On the other hand, the form of university studies influences the perception of whether the level of qualifications of professional accountants is reflected in their salary assessment and whether, due to the economic decline of previous years, the importance of professional accountants for entrepreneurs has increased. It was also found that the perceptions of the accountant profession in the Czech Republic are not dependent on the level of university studies. The results also show that the perception of the impact of the economic downturn over the past years on increasing the importance of professional accountants for entrepreneurs is not dependent on the field of study. The results also showed that the perceptions of accountants in the Czech Republic depend on employment.

Agris on-line Papers in Economics and Informatics, 2019

The aim of this article is to determine the impact of debt funding sources structure on liquidity... more The aim of this article is to determine the impact of debt funding sources structure on liquidity of companies in food industry in the Czech Republic from 2006 to 2016. With the purpose to fulfill the aim, we examine existence and character of relationship between the debt funding sources structure (long-term loans, short-term loans, other long-term liabilities, other short-term liabilities, debt equity ratio) and liquidity of the companies (cash ratio, quick ratio and current ratio) in food industry in the Czech Republic. The relationship between debt funding sources structure and liquidity of companies is tested through correlation analysis, Granger causality test and generalized method of moments (GMM). The liquidity of companies was positively influenced by the long-term loans in companies (cash ratio and quick ratio) in food industry in the Czech Republic. The results also indicate that there is the negative impact of other current liabilities on liquidity of companies (cash ratio, quick ratio and current liquidity) in food industry in the Czech Republic.

Acta academica karviniensia, 2015

Accounting is an important source of information for the various stages of business management. T... more Accounting is an important source of information for the various stages of business management. The accounting information has affected the quality of management and top management´s decision-making significantly, becoming crucial for the competitiveness of companies in the European and world market. The accounting records of all companies should be based on the same principles and methods to present comprehensible and mainly comparable results. The present accounting system has been in the Czech Republic for two decades and there are both system and legislative gaps and simple mistakes.The authors reflect on the existing process of accounting reform and related accounting requirements of internal economic management. Accounting problems are defined at different levels: economic philosophy, system deficiencies, legislative gaps, erroneous interpretations of legislations. These issues are affected by the syndrome of the status quo. This causing difference between the theory and practical management needs. The authors say the need for continuous education in this area.

Acta academica karviniensia, 2011

Cílem příspěvku je zhodnotit vývoj a současný stav daňového zatížení firem v České republice jako... more Cílem příspěvku je zhodnotit vývoj a současný stav daňového zatížení firem v České republice jako významného faktoru rostoucí konkurence mezi jednotlivými zeměmi Evropské unie se zaměřením na statutární a implicitní sazby daně z příjmů právnických osob. Komparace implicitních daňových sazeb napříč jednotlivými státy poskytuje indikace, zda zde existují podstatně odlišné daňové přístupy ke společnostem se stejnými charakteristikami, ale dislokovanými v různých zemích.

Procedia Economics and Finance, 2015

Sickness insurance is a part of social security and its task is to insure people participating in... more Sickness insurance is a part of social security and its task is to insure people participating in this system by the insurance benefits at law intended social events in order to reduce or completely eliminate the effects of these events. Reform steps in the sphere of sickness insurance and sickness benefits, especially the fact that during the temporary incapacity for work the benefits were provided only from the 22nd day, influenced the decisions of employees about their incapacity for work significantly. The aim of this paper is to give an idea of sickness insurance, especially the impact of legal regulation changes in the system of this insurance on employees, who represent the largest share of social insured persons focusing on the Moravian-Silesian Region. The impact of changes in sickness insurance will be presented by selected indicators of temporary incapacity for work using regression analysis to estimate the development of individual indicators in the following years based on knowledge of the development of indicators in the years 2000-2013.

Procedia - Social and Behavioral Sciences, 2014

Intellectual property is an important tool that helps to improve the competitive position of comp... more Intellectual property is an important tool that helps to improve the competitive position of companies on the market. The government makes an effort to promote the protection of intellectual property in the Czech Republic; the current system of legal protection is in accordance with EU law and many agreements, which are related to this problem, are signed. This year a new form of patent so called the Single European Patent was approved and it should help to motivate the innovative companies to protect their intellectual property. The main aim of this paper is to evaluate the tax burden of innovative corporations focusing on the tax benefits that are related to income incurred by intellectual property. Secondary aim is to present the issue of intellectual property protection (definition and current legal system).