Template-Type: ReDIF-Article 1.0 Author-Name: Jana Steklá Author-Workplace-Name: Czech University of Life Sciences Prague Author-Name: Marta Gryčová Author-Workplace-Name: Czech University of Life Sciences Prague Title: The Relationship between Capital Structure and Profitability of the Limited Liability Companies Abstract: Capital structure is very important, especially the decision which concern with this problem, because the profitability of a company is directly affected by such decision. The successful choice and use of capital is one of the key components of the enterprises financial strategy. This means that it is the vital to pay attention and proper care capital structure. The aim of this paper is to investigate the relationship between capital structure and profitability of the limited liability companies from an agricultural sector in the Czech Republic over the past six year period from 2008 to 2013. Data was obtained and processed from the database of enterprises of Albertina and was analyzed by using descriptive statistics, i.e. mean, median, variation range, standard deviation, coefficient of variation, skewness, kurtosis, and correlation analysis to find out the association between the variables. The results of this paper describe a small negative correlation between the debt ratios and profitability ratios. Classification-JEL: G32,Q14 Keywords: Capital structure, profitability, limited liability companies, statistics, correlation Journal: Acta Universitatis Bohemiae Meridionalis Pages: 32-41 Volume: 18 Issue: 2 Year: 2015 DOI: 10.1515/acta-2016-0003 File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0003.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0003.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-201502-0001.txt Handle: RePEc:boh:actaub:v:18:y:2015:i:2:p:32-41 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Hrabal Author-Workplace-Name: Tomas Bata University in Zlín Author-Name: Lukáš Trčka Author-Workplace-Name: Tomas Bata University in Zlín Author-Name: David Tuček Author-Workplace-Name: Tomas Bata University in Zlín Title: The Role of Process Owners in Czech Organizations Abstract: Business Process Management is a widely discussed topic both in business practice and academic environment. The research especially focuses on the technical and methodology issues of process management. This paper deals with the process ownership pillar of Business Process Management as a part of wider research topic focused on the role of human factor in the field. Process owners are traditionally assigned to manage and improve business processes. This paper therefore analyses the survey conducted in Czech organizations, both firms and non-profit organizations, using software applications supporting process management with stress put on process owners and their competencies. The goal is to find out the scope of process owners' competencies and to test whether the association between process ownership pillar and the level of Business Process Management maturity of an organization exists. Fisher exact test was used to calculate possible association. Results do not indicate such clear association based on the research sample. Classification-JEL: M10 Keywords: business process management, process owner, competency management, business process management maturity Journal: Acta Universitatis Bohemiae Meridionalis Pages: 42-53 Volume: 18 Issue: 2 Year: 2015 DOI: 10.1515/acta-2016-0004 File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0004.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0004.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-201502-0002.txt Handle: RePEc:boh:actaub:v:18:y:2015:i:2:p:42-53