Persons at MENDELU


This page displays all publicly accessible information about the desired person. Some information about the person's occupation and offices may be hidden.

Ing. Milena Otavová, Ph.D.
Identification number: 2485
University e-mail: milena.otavova [at] mendelu.cz
 

Contacts
     
Lesson
     
Projects     Publications
     
     

The following list contains all information available to the publication.

GLÁSEROVÁ, J. -- OTAVOVÁ, M. Aspects of Cross-Border Mergers of Czech Enterprises within the Visegrad Group. Ekonomický časopis: časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie = Journal of economics : journal for economic theory, economic policy, social and economic forecasting. 2019. v. 67, no. 8, p. 837--856. ISSN 0013-3035.

Original name:
Aspects of Cross-Border Mergers of Czech Enterprises within the Visegrad Group
Czech name:
Written by (author): Dr. Ing. Jana Gláserová
Ing. Milena Otavová, Ph.D.
Department: Department of Accounting and Taxes
Kind of publication:
article in a professional periodical
Periodical:
Ekonomický časopis: časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie = Journal of economics : journal for economic theory, economic policy, social and economic forecasting
Nature of article:
paper
Volume no. (year): 67
Periodical number within the volume:
8
Year of publication:
2019
Starting page: 837
Up to page:
856
Number of pages:
20
Sub-specification:
článek je obsažen v databázi Web of Science
UT code by Web of Science:
EID code by Scopus:
Form of publication: printed version
Original language:
English
Description in original language: The paper deals with the cross-border mergers of Czech enterprises within the Visegrad Group countries. It contains an analysis of the total number of cross-border mergers carried out in the years 2008 - 2016. This analysis has become the starting point for assessing the development of cross-border mergers in the years mentioned above, i.e. since the introduction of the Business Transformation Act into Czech law. An investigation was also made into whether there is an outflow of companies from the Czech Republic or whether the Czech Republic becomes the principal place of business for the successor company. The identified motives for mergers were verified through some indicators of the financial analysis of data about the merging companies. The issue of cross-border mergers is largely related to tax and accounting implications, which can be looked upon as motives for or barriers to merger implementation. In terms of taxes, the issue of transferring tax losses is examined as one of the motives for conducting mergers. In terms of accounting, some new items added to the final accounts are studied, and their impact on the balance sheet, profit and loss, and owner's equity is evaluated.
Description in English:
Description in Czech:
Year of submission:
2019
Year of transmission:
RIV identification number:
 
Entry made by: Mgr. Kamila Zoufalá
Last change:
10/03/2019 11:10 (Mgr. Kamila Zoufalá)

Evaluation of publication:

12
3
4
5
        
12345
bad
 
good
        
uninteresting
 
interesting
Assessed: 0
Average score: -
        
Assessed: 0
Average score: -
1
2
3
4
5
        
1
2
345
amateur
 
professional
        
theoretical
 
practical
Assessed: 0
Average score: -
        Assessed: 0Average score: -


Source specification:

Ekonomický časopis: časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie = Journal of economics : journal for economic theory, economic policy, social and economic forecasting. Bratislava: ISSN 0013-3035.

Original name:
Ekonomický časopis: časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie = Journal of economics : journal for economic theory, economic policy, social and economic forecasting
Kind of publication:
Periodikum (tištěný text)
ISSN: 0013-3035
Country of publisher:
Slovak Republic
Place of publishing:
Bratislava
Publisher: Ekonomický ústav SAV
URL: https://www.sav.sk/index.php?lang=sk&doc=journal-list&journal_no=34
Reviewed magazine:
no
Original language: Czech
Key words:
czech: hospodářská politika, bankovnictví, měnová politika, ekonomická teorie, prognóza
Annual volumes:
Volume
Annual volume
Location
42
1994
Management
421994
Regionální ekonomika
43
1995
Management
43
1995
Regionální ekonomika
44
1996
Regionální ekonomika
53
2005
Informační centrum-čítárna časopisů
53
2005Ekonomie
542006
Informační centrum-čítárna časopisů
54
2006
Ekonomie
55
2007Informační centrum-čítárna časopisů
55
2007
Ekonomie
56
2008
Informační centrum-čítárna časopisů
56
2008
Ekonomie
56
2008
Výzkumné centrum
57
2009
Informační centrum-čítárna časopisů
57
2009
Ekonomie
57
2009Výzkumné centrum
582010
Informační centrum-čítárna časopisů
58
2010
Ekonomie
58
2010
Výzkumné centrum
59
2011
Informační centrum-čítárna časopisů
592011Ekonomie
59
2011
Výzkumné centrum

Sublibraries
Name
Number
InstituteLibrarian
Phone
E-mail
Management
112
DMA FBEJUDr. Hana Haluzová
+420 545 132 501
hahal@mendelu.cz
Regionální ekonomika
311
+420 545 136 405
Informační centrum-čítárna časopisů944/4IC ISI CUDLenka Čadílková
+420 545 135 039
lenka.cadilkova@mendelu.cz
Ekonomie
110+420 545 132 701
Výzkumné centrum
172
+420 545 132 703
lucie.kamenicka@mendelu.cz

Person responsible:
Last change:
01/26/2019 22:20 (Data import from library)

Evaluation of publication:

1
2
34
5
        
12
3
4
5
bad
 
good
        
uninteresting
 
interesting
Assessed: 0Average score: -        
Assessed: 0
Average score: -
1
2
3
4
5
        
1
2
3
4
5
amateur
 
professional
        
theoretical
 
practical
Assessed: 0Average score: -
        
Assessed: 0Average score: -