Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 3

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

How to Recognize Revenues from Gross Written Premium: Some Evidence from Insurance Companies Operating in Cee Markets

100%
Bokšová J., Strouhal J.
International Journal of Entrepreneurial Knowledge
|
2014
|
vol. 2
|
issue 2
39-44
EN
The research objective of this paper is to compare the current approaches in reporting of gross written premium in selected Central and Eastern European countries. Under current Czech regulations, the gross written premium in majority of Czech insurance companies is charged under the payment method set in the contract (i.e. annually, quarterly, monthly, etc.), however revenues from gross written premium for the accounting period are always shown in the proper amount. Our research confirmed that presented information about gross written premium in various jurisdictions is based on different methodologies and proved that for the comparability of data and for their information capability there is crucial to develop a precise definition of gross written premium; only in such case there would be possible to ensure the credibility of statistical data. Using these incomparable data may lead in many cases to misleading conclusions when evaluating the level of insurance in various countries and regions.
2

Corporate Governance Quality on Specific Case of Romanian Listed Companies

81%
Manoiu S. M., Damian M. I., Strouhal J.
International Journal of Entrepreneurial Knowledge
|
2015
|
vol. 3
|
issue 2
40-58
EN
The purpose of this paper is to analyse the compliance of Romanian listed companies with corporate governance codes. From 2010, the “Comply or Explain” Statement, which discloses if and how the corporate governance principles are applied, became mandatory for all companies listed on Bucharest Stock Exchange (BSE). The methodology employed is based on the analysis of the above mentioned Statements published for the period 2009-2013. Research aims to present through a longitudinal and qualitative study the evolution of the compliance with the BSE Corporate Governance Codes. Most of the observed companies made a step forward in what concerns corporate governance principles and over the study period they disclosed more information on their statements. On the other hand, we found cases where the statements made over the studied period contained inconsistencies for some principles. The implementation of corporate governance rules ensures transparent decision-making, based on clear rules and objectives, and increases shareholders’ confidence in the company.
3

Valuation of Cultural Goods: Evaluation of Perspective Methods

71%
Smrčka L., Kislingerová E., Strouhal J., Kubíčková K., Kubíčková M.
International Journal of Entrepreneurial Knowledge
|
2014
|
vol. 2
|
issue 2
45-56
EN
Valuation of cultural assets represents a very actual topic not widely discussed within contemporary accounting and financial research. Main motivation of this paper is therefore to provide an empirical evidence of the methods for valuation of cultural and artistic goods. In general, any method for valuating cultural and artistic goods or institutions cannot bring results as objective as those available to valuate assets in the real market economy. Within this paper we did focused on valuation on a specific case of cultural institutions (theatre, museum) and also we aimed to analyse the economic impacts of cultural organizations.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.