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EN
In the paper is an analysis of waste municipal current expenditures done by an evaluation their cost effciency using the method of cost-eectiveness analysis (CEA) and modified method of cost efficiency which use the method CEA and modified method CEA with the complex criterion of Soukopová and Bakoš [1]. The evaluation and comparison of the eectiveness and eciency of waste expenditures is done in municipalities with extended powers in the South Moravian Region.
EN
Spending Reviews – a Tool to Support the Effcient Management of Public Funds
EN
Purpose: The article addressed the problem of relationships between university funding and effciency on the one hand and the quality of teaching and research on the other. Methodology: The measurement of teaching and research quality in Polish universities was derived from two sources: 1) evaluation scores of teaching quality given to universities by the Polish Accreditation Committee, and 2) the research category grades given to university departments or units by the Polish Committee for Evaluation of Scientifc Units. Subsequently, the quality measurements were correlated with fnancial indicators and effciency scores obtained from data envelopment analysis. Findings: The correlation and regression results indicated that public universities that have received higher scores of teaching quality simultaneously have higher average scientifc categories. There was also a substantial relationship between the revenue per student and the revenue per teacher and variables describing quality but the regression analysis exhibited opposite directions regarding the type of quality indicator. Practical implications: The authorities of a university can simultaneously track the improvement of quality or fnancial effciency without losing their interdependence when reforms of HEI operations are conducted. Research limitations/implications: The quality of teaching and research at universities was assessed despite the limited availability of internal information gathered from higher education institutions (HEIs). Originality: The study proposed new measurements of quality derived from external evaluation bodies and investigated the relations of these measures with selected fnancial and effciency indicators
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EN
The following paper is focused on employee's performance measurement. The aim of this paper is to realize an expert resources search in the frame of this issue. In the next step an approach to human resources performance measurement will be designed through the synthesis of acquired knowledge. Emphasis will be placed on the temporal aspect of this measurement because the concentration on current performance rating does not correspond with the strategic approach to the concept of human resources management. Production capacity in the future is a key factor in maintaining and enhancing competitiveness, it is very important to pay attention to its measurement and evaluation. In addition, the next dimensions of performance will be identied to respect the current comprehensive approach to this issue.
CS
Následující příspěvek se zabývá problematikou měření pracovní výkonnosti. Cílem příspěvku je na základě rešerše odborných pramenů k řešené problematice a vlastního výzkumu prezentovat možný přístup k měření výkonnosti lidských zdrojù, přičemž důraz bude kladen především na časové hledisko tohoto měření, protože koncentrace na hodnocení aktuálního výkonu nekoresponduje se strategickým pøístupem konceptu řízení lidských zdrojù. Produkční schopnost v budoucnosti je klíčovým faktorem udržení a posílení konkurenceschopnosti, je tedy velmi důležité věnovat pozornost jejímu měření a hodnocení. Kromě časového hlediska měření výkonnosti budou identifikovány další dimenze výkonnosti tak, aby byl respektován komplexní přístup k této problematice.
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