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Společenská odpovědnost firem v maloobchodě

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EN
Sustainability is a combination of three aspects: ecology, economy and social or corporate responsibility. Many companies have acknowledged that corporate social responsibility is an important competitive factor within the company itself. Maximising potential in terms of optimising supply chains, recognising the potential for savings in energy and water consumption, waste management, incorporating new technology and the benefit to an enterprise’s image in the eyes of customers and employees are becoming important considerations for more and more entrepreneurs. Retailers are taking greater responsibility for their employees than before. They demonstrate this by designing environmentally friendly workplaces, committing to measures beneficial to health or taking corporate social responsibility by creating new jobs. Responsible behaviour of retailers is also focused on the support of the surrounding community.
EN
Comenius's reflections on economic issues are found primarily in his writings Panorthosia, Letters to Heaven, and The Labyrinth of theWorld and the Paradise of the Heart. They are imbued with an ethical approach in the relationship between the rich and the poor, an effort of mutual understanding and exemplary, zealous competition. Although Comenius admits social di erences, the social structure is unchangeable, given by the Creation of theWorld, which is the work of God and therefore perfect. In Comenius's conception, it is the (im)perfect image of God's perfection.
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Vzdělání – statek soukromý nebo veřejný

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EN
The type of tertiary education have found consensus with the view of the optimal function this segment, especially adjusting objective criteria evaluation, more effective distribution of public sources or induction of higher quality which is respecting market world. From the total view , we may get with analysis public world or private segment.
EN
In the theoretical part of article No. 1 describes the principle of VAT taxation; taxation rate - we distinguish the standard rate and the reduced rate; levitation of VAT; who is the tax payer and especially if it is advantageous or disadvantageous to be or not to be the tax payer and if it possible effectively prevent tax evasion. Every country in the European Union has to assess the standard minimum rate of 15% and the reduced minimum rate of 5%. VAT taxation is a very current theme and to be the VAT tax payer is usually advantageous. It is accepted especially in international trade in the European Union.
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EN
The goal of this contribution is to analyse principles of financing the public tertiary educational sector in the Czech Republic and evaluate a connection to quality results of institutions. There are also mentioned strengths and weakness of implementation a link between quality results and financing the schools whereon an analysis of situation in the Czech Republic is done. This analysis includes evaluation of income items of public higher schools’ budgets and their impact to factor of quality after which possible ways of modification are discussed.
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CS
Změna zákona o účetnictví způsobila, že se některé obce a města stanou plátci daně z přidané hodnoty. Jejich postavení v této dani je však problematické, neboť jde o právnické osoby veřejnoprávní.
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EN
Revision of accouting law determinates that majority of villages and cities will became added value tax payer. Their position in this tax is problematical because of their statutory corporation legal form.
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