Czech Financial and Accounting Journal, 2024 (vol. 2024), issue 3

Articles

Utilization of Managerial Accounting Methods in Corporate Divisions

Patrik Marek

Český finanční a účetní časopis 2024(3):4-22 | DOI: 10.18267/j.cfuc.604  

This article focuses on possible approaches to accounting and tax issues that arise during the business combinations, with an emphasis on the use of management accounting methods for effective performance line management and cost allocation. The theoretical links between financial and management accounting and the processes of mergers and divisions are presented. The text also analyzes specific areas that need to be addressed in corporate’s divisions, including the allocation of acquisition prices, tax losses, overhead costs, and other transactions from the decisive date of the division to the date of legal effects. Based on a case study, the...

Discussion

Individual or institutional pension savings management?

Petr Musílek

Český finanční a účetní časopis 2024(3):23-37 | DOI: 10.18267/j.cfuc.602  

The paper discusses the issue of various pension finance products, managed individually or institutionally (professionally). In the introductory part of the contribution, the more detailed characteristics, advantages and risks of the newly created long-term investment product are discussed. Furthermore, pension funds and participation funds are discussed as representatives of the institutional administration of pension savings. Special attention is paid to the negative effects of incorrect institutional adjustment using the example of the zero yield guarantee of the original Czech pension funds. The role of pension products in the financial system...

Discussion of the context the concept of risk

Jaroslav Daňhel, Eva Ducháčková, Jarmila Radová, Petra Tisová

Český finanční a účetní časopis 2024(3):38-44 | DOI: 10.18267/j.cfuc.605  

Today's modern society is technically and technologically advanced, but it must face increased vulnerability and volatility. In this context, it is important in economics to try to more effectively include the consequences of phenomena with ambiguous or uncertain results in decision-making processes. Therefore, it is necessary to conduct a discussion on the definition of the term risk, including the related concepts of uncertainty and uncertainty.

Is a sugar-sweetened beverages tax effective in reducing the incidence of type 2 diabetes?

Tereza Havelková, Stanislav Klazar, Barbora Slintáková

Český finanční a účetní časopis 2024(3):45-58 | DOI: 10.18267/j.cfuc.606  

Sweetened beverages are a significant source of added sugar in the diet and thus a major risk factor for obesity and serious diseases with significant societal costs. In order to curb their consumption, special excise duties have been imposed on them in a number of countries around the world. The aim of our research was to test the effectiveness of a tax on sweetened beverages using real data on the global prevalence of type 2 diabetes. We tested a relationship between diabetes prevalence and the tax assuming that the prevalence of the disease depends on the income of the country. Our analysis revealed a statistically significant, but contrary to expectations,...