Template-Type: ReDIF-Article 1.0 Author-Name: Miroslava Vlčková Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Determination QAD in Audited and Unaudited Companies Abstract: Based on QAD (quality of accounting data) information it is possible to determine how the company is able to manage its economic activities. The basic element is the level of QAD perceived by users of accounting information. This article describes using the analytic hierarchy process (AHP) to get an overview to the quality of accounting information. Then there is used statistical methods T-test and Kolmogorov-Smirnov test to set the differences between QAD in audited and unaudited companies. The first step is to define the various criteria which adversely affect the quality of accounting data and then their assignment to groups according to the context. Subsequently, on the basis of Saaty's method determine the weights of the criteria in each group and then by using the AHP method determine their importance. Then the quality of accounting data in 71 companies is determined and the differences between accounting data quality of audited companies and accounting data quality of unaudited companies are detected. Classification-JEL: C44,M41 Keywords: Analytic Hierarchy Process, Saaty's Method, Criteria Quality of Accounting Data, Audited and Unaudited Companies Journal: Acta Universitatis Bohemiae Meridionalis Pages: 41-49 Volume: 19 Issue: 2 Year: 2016 DOI: 10.1515/acta-2016-0009 File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0009.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0009.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-201602-0001.txt Handle: RePEc:boh:actaub:v:19:y:2016:i:2:p:41-49 Template-Type: ReDIF-Article 1.0 Author-Name: Kateřina Halíčková Author-Workplace-Name: Mendel University in Brno Author-Name: Marcela Basovníková Author-Workplace-Name: Mendel University in Brno Author-Name: Eva Abramuszkinová Pavlíková Author-Workplace-Name: Mendel University in Brno Title: The implementation of the occupational health and safety management at work and its influence on the economic performance of the company Abstract: The issue of social responsibility is one of the most discussed contemporary topics. It is closely related to the financial management of the company. The social area is one of the three main topics integrated in the concept of corporate social responsibility. In addition to the social interactions of the company and its surroundings, there is also included a wide range of internal relations. The largest group within the rage of internal relations consists of employees. Employees' satisfaction, loyalty, fluctuation, sick leave of employees, as well as accident rate has a direct impact on labour productivity. This has a direct impact on the economic performance of the company. In the Czech Republic, the highest number of accidents and the highest number of fatalities are in the construction industry. The summary of duties related to the occupational health and safety of workers at workplace, given the acronym OHS, is based on legislative regulations. OHS is regulated primarily by the Labour Code and Law. 309/2006 Sb. The standard for occupational health and safety management systems is currently OHSAS 18001. When a company is certified, it is demonstrating an occupational health and safety management at high level and its continuous improvement. This article deals with the measurement of economic performance of enterprises in connection with the implementation of OHSAS certificate 18001. Economic performance is represented by return on equity and based on data obtained from financial statements. Performance measurement is used on 50 enterprises operating in the construction sector in the Czech Republic. The impact of the implementation of the OHSAS certificate on economic performance is quantified mainly by comparison methods and correlation analysis. Classification-JEL: L25,M14 Keywords: accident rates, construction, corporate social responsibility, economic performance, occupational health and safety, OHSAS 18001 Journal: Acta Universitatis Bohemiae Meridionalis Pages: 50-58 Volume: 19 Issue: 2 Year: 2016 DOI: 10.1515/acta-2016-0010 File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0010.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0010.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-201602-0002.txt Handle: RePEc:boh:actaub:v:19:y:2016:i:2:p:50-58 Template-Type: ReDIF-Article 1.0 Author-Name: Ivana Blažková Author-Workplace-Name: Mendel University in Brno Title: Profitability of Czech Food Enterprises in Relation to Their Size Abstract: The aim of the paper is to analyse profitability of enterprises in the food and beverages industry of the Czech Republic in time period of 2003-2013 and to evaluate the possible impact of the firm size on the firm profitability. First, the development of the average ROA of individual size groups of enterprises within ten food sub-sectors is analysed graphically. Second, the correlation between company size and the level of the ROA indicator is statistically validated by using parametric ANOVA. Based on the analysis it can be concluded that the level of profitability in the Czech food and beverages industry is relatively low, and moreover, there is a tendency to decrease during the observed period. The highest values of ROA are achieved by the largest companies (expressed by the number of employees) and on the contrary, the ROA values of the smallest companies are often negative and in the whole observed period there are significantly lower than ROA values of other size groups of enterprises, which is valid in almost all sub-sectors. The analysis has shown that the level of profitability is determined by the company size. Significant differences in the size of ROA in different size groups were also statistically verified with the use of ANOVA. Classification-JEL: L11,L66 Keywords: profitability, ROA, firm size, food and beverages industry Journal: Acta Universitatis Bohemiae Meridionalis Pages: 59-66 Volume: 19 Issue: 2 Year: 2016 DOI: 10.1515/acta-2016-0011 File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0011.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.1515/acta-2016-0011.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-201602-0003.txt Handle: RePEc:boh:actaub:v:19:y:2016:i:2:p:59-66