Department of Finance and Accounting
Research Activities
Grant Projects
| Title | Cluster policy of the Czech Republic and its regions for global competitiveness and sustainable growth |
| Funded by | Technology Agency of the Czech Republic |
| Year of Solution | 2012 – 2013 |
| Investigator | prof. Dr. Ing. Drahomíra Pavelková, Tomas Bata University in Zlín |
|
Aims |
Main objective of the project is to create and propose measurement tools for cluster policies at both national and regional levels. As a result, this project will come up with certified methodologies, whereby accepting and applying them in reality, conditions for a sustainable cluster policy will be created, based on maximization of effects of investments from strategic public sources into the concept of cluster cooperation and synergies in favour of competitiveness of the CR arising thereof. |
| Title | IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement No. 402/09/0225 |
| Funded by | Grant Agency of the Czech Republic |
| WWW Pages | http://www.fame.utb.cz/gacr/225 |
| Year of Solution | 2009 – 2011 |
| Investigator | Ing. Marie Paseková, Ph.D., Tomas Bata University in Zlín |
| Co-investigator | prof. Ing. Libuše Mullerová, University of Economics, Prague Ing. Eva Hýblová, Ph.D., Masaryk University in Brno |
| Aims | The aim of the project is to design effective accounting practices and methods for companies based on the use of IAS/IFRS in general with regard to the CR. Particular attention will be devoted to the theoretical aspects of the methodology of the financial transactions for small and medium-sized companies with an impact on financial reporting, which will form the basis for performance measurement. |
| Title | Creating a Model for the Performance Measurement and Management of Enterprises No. 402/09/1739 |
| Funded by | Grant Agency of the Czech Republic |
| Year of Solution | 2009 – 2011 |
| Investigator | Ing. Adriana Knápková, Ph.D., Tomas Bata University in Zlín |
| Aims | The main objective of this project is to create a model for the performance measurement and management of enterprises, which may, on the basis of potential synergies, achieve new features for better performance measurement and management in companies. Concepts jointing and using the synergy effects will provide more efficient management of key performance measures and thus enable to improve the enterprise performance. Model proposal for the performance measurement and management of enterprises can be seen in three levels: 1. The first level will be created by identification of individual performance concepts and standards. 2. The second level represents the development of own system for performance management and measurement of enterprise, where it is necessary to take into account the fact whether all significant standards have been included into the measurement system. 3. The third level is associated with the assessment of performance measurement and management system from the perspective of its engagement in the specific business environment. |
| Title | Management, Measurement and Reporting of the So-called Intellectual Capital in Knowledge-intensive Organizations and their Regional Clusters No. 402/09/1964 |
| Funded by | Grant Agency of the Czech Republic |
| Year of Solution | 2009 – 2010 |
| Investigator | Ing. Libor Friedel, MBA, Tomas Bata University in Zlín |
| Aims | The project aims to propose a model procedure for measuring and reporting intellectual capital as part of intangible assets of social science faculties of public universities and colleges on their way to reinforce their focus on research and innovation (i.e. the second and third role of colleges and universities). An experienced and balanced team will participate in the research. The result of the research will be the proposed model procedure for measuring and reporting intellectual capital as an intangible asset component of investigated social science faculties. The use of this model and methodology in practice will help improve the effectiveness of work with the intangible assets at faculties and better prepare for the transition to funding based on research, development and innovation, which are founded largely on intangible assets incl. human capital. The world will also benefit from publishing in the Czech "Case Study" research in the field of intellectual capital, because we are one of the last OECD member countries, where relevant research in the area of IC has not yet occurred. |
| Title | Optimizing of multidisciplinary designing and modelling of production system of virtual firms No. 402/08/H051 |
| Funded by | Grant Agency of the Czech Republic |
| Year of Solution | 2008 - 2011 |
| Type of project | Doctoral |
| Investigator | prof. Ing. Edvard Leader, CSc., University of West Bohemia in Pilsen |
| Co-investigators | doc. Dr. Ing. Drahomíra Pavelková, Tomas Bata University in Zlín prof. Ing. Zdeněk Mikoláš, CSc., VŠB-TU Ostrava |
| Aims | The project is focused on efficient connections among a number of disciplines, leading investigators to expand the knowledge of particular areas by the effects of their proposals on the overall behaviour of a virtual firm. The aim is to identify control functions for effective management of a virtual firm based on models and optimization methods. TBU FaME is responsible for handling module 2: Effectiveness of virtual firms and their members: Every business entity transforms input factors into products or services, using so-called value-creating functions that are part of its value-creation chain. In order for the organization to profit, it must have lower costs than its competitor, or must produce in such a way that leads to differentiation and thereby to achieve a price premium. This means that it must have specific strengths in one or more value-creating functions. It is obvious that a virtual firm comprised of a number of separate entities and their selected processes forms its own value-creation chain from the corresponding parts of the value-creation chains of parties concerned. Then if we choose other processes of parties concerned for the value-creation chain of a virtual firm, the resulting value will be different as well. The basic aim will be to form a value-creation chain of a virtual firm from value-creating functions of parties concerned. An analysis of the value-creation chain is thus becoming a major tool to identify essential sources or more precisely activities to increase the value of the product or service. The aim is to identify the ways and principles of formation of value-creation chain of a virtual firm using the maximum efficiency criterion (maximum value obtained) and to define control functions of the benefits of the formation of and participation in a virtual firm. |
| Ph.D. students involved in the project solution at TBU FaME | Ing. Miroslav Chodúr (chodur@fame.utb.cz) Ing. Petra Škodáková (skodakova@fame.utb.cz) Ing. Petr Školař (petr_skolar@centrum.cz) |
| Supervisors of Ph.D. students at TBU FaME | doc. Dr. Ing. Drahomíra Pavelková (pavelkova@fame.utb.cz) Ing. Adriana Knápková, Ph.D. (knapkova@fame.utb.cz) |
| Title | Evaluation of advanced technology benefits No. 402/07/1495 |
| Funded by | Grant Agency of the Czech Republic |
| Year of Solution | 2007 - 2010 |
| Investigator | Assoc. Prof. Josef Hynek, Ph.D., FIM, University of Hradec Králové |
| Co-investigator | Assoc. Prof. Dr. Ing. Drahomíra Pavelková, Tomas Bata University in Zlín |
| Aim of the Task | The focus of the project is on problems of advanced technology effective utilization in manufacturing companies, problems of evaluation of advanced technology benefits in the company and on the use obtained knowledge for formulation of guidelines on how to optimize management of advanced technology already working in a manufacturing company. The main goals are aimed at enrichment of business economics theory and management theory by means of new observations that would help to identify contribution of advanced technologies to efficiency and competitiveness of manufacturing companies, followed by the classification of these benefits into specific groups according to their characteristics including examination of possible evaluation of their magnitude from the view of a company. For each groups of the benefits to the extent corresponding to their character, the procedures of their representation, evaluation and possibly the direct quantification of their magnitude will be formulated. These procedures will be derived from the modification of generally used procedures for evaluation of company productivity and it will also arise from the analysis ‚of advanced technologies and their benefits for a company that tries to find its competitive position within the frame of the global knowledge economics. |
| Title | Clusters performance measurement and management No. 402/06/1526 |
| Funded by | Grant Agency of the Czech Republic |
| WWW Pages | http://www.fame.utb.cz/gacr/ |
| Year of Solution | 2006 - 2009 |
| Investigator | Assoc. Prof. Dr. Ing. Drahomíra Pavelková, Tomas Bata University in Zlín |
| Co-investigator | Assoc. Prof. Karel Skokan, Ph.D. - EF, VŠB-Technical Univerzity of Ostrava Assoc. Prof. Josef Hynek, Ph.D. - FIM, University of Hradec Králové |
| Aim | The goal of this research is to propose effective procedures for the measurement and management of cluster performance. The possibilities for cluster performance measurement will be analyzed by identification of the system of measures valuable for this purpose. Furthermore, the possibilities for management will be analyzed by identifying important factors influencing cluster performance. Experiences of existing clusters, benchmarking methods, and the experience of project team obtained from the last project solved will be useful in the project investigation. Partners are experts on the companies´ performance management and regional development and clusters. In the frame of the project the cooperation with foreign experts from the USA and UK and with representatives of clusters will be involved. The proposed system will be applied to a selected cluster in the region with respect of conditions for cluster initiatives in the Czech Republic. Dissemination of results in the form of the book publication, professional articles and presentations at domestic and international conferences and develops theoretical approaches to the topic as well as the relation between university research and industrial practice. |
| Title | Factors Influencing Creation of Value-added in Plastics and Rubber Industry No. 402/03/0555 |
| Funded by | Grant Agency of the Czech Republic |
| Year of Solution | 2002 - 2005 |
| Investigator | Assoc. Prof. Dr. Ing. Drahomíra Pavelková, Tomas Bata University in Zlín |
| Aim of the Task | The goal of the research is to identify factors influencing the creation of the Economic Value Added (EVA) within the companies in the plastic and rubber processing industries. EVA as an indicator of new created value for the owners of the company is an important success criterion of companies' activities. The sources of the EVA creation will be identified on the basis of comparing companies in these sectors of the industry, in different geographical regions - in the Czech Republic, in selected countries of the EU and in the U.S.A. It can be supposed, that differences in the EVA of the investigated regions have been correlated mainly to technological level, level of management and financial performance of the companies. Based on the identification of significant factors affecting the creation of the EVA, recommendations will be made to the management teams of companies for the improvement of the performance of their enterprises and their ability to compete in domestic and international markets. |
Research Study
|
Title |
Research into the Competitive Abilities of Czech Industrial Producers CEZ:J22/98:265300021 |
| Sub-task | Economic (Valuation) Processes and the Competitive Ability of Manufacturing Industry Enterprises |
| Year of Solution | 2000 - 2004 |
| Investigator | Assoc. Prof. Dr. Ing. Drahomíra Pavelková, Tomas Bata University in Zlín |
| Aims of the Sub-task | To identify the factors that contribute in a significant way to the creation of value-added for the proprietors of an enterprise, and thereby its competitive ability within the framework of its economic activities as well as the overall financial management of the enterprise. To ascertain the current state of affairs concerning the propagation of the implementation of a system for measuring and evaluating its efficiency and performance, and to identify the factors influencing the current state of affairs regarding their implementation. To elaborate a set of recommendations for improving the competitive abilities of enterprises in the form of a set of suggestions for increasing the level of the economic and financial activities and financial management of an enterprise. To elaborate a set of recommendations for the effective introduction and exploitation of a system measuring and evaluating the performance of enterprises. |
Other Projects
| Title | Evaluation of Internationalization Activities of Cluster Organizations in the Czech Republic and Their Economic Effects, Draft Measures to Promote International Cooperation of Clusters within the Project ClusterCoop |
| Funded by | Ministry of Industry and Trade of the Czech Republic |
| Year of Solution | August 2012 – November 2012 |
| Investigators | prof. Pavelková, Ing. Zahradník, PaedDr. Břusková, dr. Knápková, dr. Bednář, dr. Bialic |
| Aims | The aim of the project is to map the internationalization activities of cluster organizations in the Czech Republic, to evaluate their impact on the competitiveness of member entities, including other types of effects. Furthermore, to improve the innovation environment, process 2-3 detailed case studies based on successful examples of internationalization activities, compare the results with findings of similar studies conducted in other countries, elaborate the draft of framework conditions for effective targeting of public support aimed at internationalization activities, identify the possibilities of the state government to encourage cooperation between cluster organizations in the areas where the highest value added can be expected. Findings of the study shall be applicable to ClusterCOOP project partner countries, in particular the use of “best practices” in selected case studies and processing of general conclusions as well as formulating specific measures in order to support and encourage international cooperation of clusters (e.g., direct grants, networking support/ R&D projects support only, indirect support, etc.). |
Operational Programmes
|
Title |
Development of Manpower in the Research Field of Performance Measurement and Operation, Companies, Clusters and Regions
|
| Year of Solution | 2012 – 2015 |
| Investigator | prof. Dr. Ing. Drahomíra Pavelková, Tomas Bata University in Zlín, Faculty of Management and Economics |
| Aims | The focus of the project is on human resources development in research area of measurement and management of enterprises/clusters/regions performance. This area was defined as the key area of the research at FaME TBU in Zlín and is identified in long-term intention. Significant foreign scientists and Ph.D. students will be incorporated into the team of researchers and academics. Education and gaining of the technical knowledge will be conceptual guided in co-operation with foreign universities through lectures, workshops and interships which purpose will be increase in competences for research. Another partial aim is the education of talented Ph.D. students so that they will remain in position of R&D employees at FaME after completion of their studies. The project will be finished with the creation of the models for measurement and management of enterprises/clusters and regions performance with regard to the holistic point of view. Joint articles in the journals with impact factor, in the reviewed journals and active participation in the conferences indexed in Thomson Reuters will be results of the project. |
| Title | Education in Fields of Accounting and Taxes |
| Co-investigator | Institute of Accounting Certification |
| Year of Solution | 2009 - 2012 |
| Investigator | Tomas Bata University in Zlín, Faculty of Management and Economics Ing. Milana Otrusinová, Ph.D. |
| Aims | The main objective of the project is to expand courses aimed at accounting and tax issues at the Faculty of Management and Economics of TBU in Zlín. Sub-goals of the project are as follows: to create new optional accounting and taxation courses, to prepare high-quality teaching materials and university textbooks, to test the applicability during the lessons to meet the needs of students, to prepare engaging lectures for students with the participation of experts, to increase the expertise of academic staff through participation in scientific conferences, seminars and trainings. Project sustainability is ensured by created courses and their inclusion in the newly accredited Bachelor’s degree course Accounting and Taxes. |
| Title | Modernization of study occasions and raise of education quality at SU Opava |
| Co-investigators | Tomas Bata University in Zlín Občanské sdružení Trianon Český Těšín IDS Schneer CR, a.s. |
| Year of Solution | 2006 - 2008 |
| Investigator | Silesian University in Opava School of Business Administration in Karvina Faculty of Philosophy and Science in Opava doc. Ing. Eva Sikorová, CSc. (sikorova@opf.slu.cz) doc. Ing. Petr Sosík, CSc. (petr.sosik@fpf.slu.cz) |
| Aims | The aim of the project is to innovate and create new courses and to expand e-learning with professional backgrounds in line with trends in information technology and implementation in practice. It regards the development of communication, information, skills and general education, which strengthens the stability of employment, based on a qualified and flexible workforce, integration of target groups and business competitiveness, while respecting the principle of sustainable development. |
FRVS
| Title | Innovation of the Course Economy for Public Administration through Multimedia Tools, FRVS 1517/2013 |
| Year of Solution | 2013 |
| Investigator | Ing. Eliška Pastuszková, Ph.D. |
| Aims | The aim of the project is to innovate and update the course Economy for Public Administration using multimedia tools. Sub-tasks are as follows: 1. To innovate all areas of the course Economy for Public Administration with reference to the latest development of public administration in the Czech Republic and abroad (particularly the European Union). 2. To innovate all areas of the course Economy for Public Administration according to the latest findings in scientific disciplines aimed at public economy. 3. To make video recordings of all areas of the course Economy for Public Administration and make them accessible to full-time, part-time and lifelong learning students via Moodle. 4. To create PowerPoint presentations covering all areas of the course Economy for Public Administration. 5. To create case studies, using specific data of selected public administration institutions. 6. To prepare a set of test questions that will be available to students within the educational portal Moodle. |
| Title | Innovation of the Course Financial Accounting I with Emphasis on Creating Complex Teaching Materials, FRVS 1429/2013 |
| Year of Solution | 2013 |
| Investigator | Ing. Karel Šteker, Ph.D. |
| Aims | The main objective of the project is to improve the quality of teaching in a Bachelor’s degree programme by creating complex teaching materials for the course Financial Accounting I. Sub-tasks are as follows: 1. To innovate Financial Accounting I syllabus designed to be taught for one semester in Bachelor’s degree programmes at the Faculty of Management and Economics of TBU in Zlín. 2. To create learning materials for students with an emphasis on the practical application of the content of the curriculum and the current status of the issue. 3. To prepare teaching materials for teachers of this course. 4. To verify the usability and effectiveness of the innovation of the course on the part of students through a questionnaire survey. |
| Title | Innovation of the Course Public Finance through the Intensive Workshop Public Budgeting Led by a Foreign Lecturer, FRVS 1735/2008 |
| Year of Solution | 2008 |
| Investigator | Ing. Eliška Pastuszková |
| Aims of the Task | The aims of the project are: 1. To organize an intensive workshop on "Public Budgeting" in the frame of the course Public Finance for students studying the 1st year of degree course Finance and students studying the 3rd year of degree course Public Sector Administration and Regional Development, led by Kenneth A. Kriz, an expert from the University of Nebraska at Omaha. 2. To hold two lectures on "Public Budgeting - the main aspects" and "System of Public Finance in the USA" for students of all degree courses provided by the Faculty of Management and Economics and for FaME pedagogical staff, led by Kenneth A. Kriz, Professor at the University of Nebraska at Omaha. 3. The integration of knowledge gained from the workshop in teaching the course Public Finance, for both Master's and Bachelor's study. |
| Title | Creation of a New Course Economics of Nonprofit-making Organizations, FRVS 1171/2008 |
| Year of Solution | 2008 |
| Investigator | Ing. Milana Otrusinová |
| Aims of the Task | The aim of the project is: 1. To create the contents of lectures and tutorials on Economics of Nonprofit-making Organizations. 2. To prepare multimedia presentations for individual lectures. 3. To write university textbooks. 4. To create an e-Learning course for part-time mode of study. |
| Title | Practical Application of International Financial Reporting Standards, FRVS 1856/2007 |
| Year of Solution | 2007 |
| Investigator | Ing. Eva Hýblová, Ph.D. |
| Co-investigator | Ing. Marie Paseková, Ph.D. |
| Aims of the Task | The aim of the project is: 1. To update and expand the contents of tuition. 2. To create new teaching materials and to form a set of examples. 3. To prepare an educational program for feedback testing and verification. 4. To verify the usability and effectiveness of the innovation of courses on the part of students. |
| Title | Innovation of the Course Taxes and Tax System, FRVS 2714/2007 |
| Year of Solution | 2007 |
| Investigator | Mgr. Eva Kolářová, Ph.D. |
| Aims of the Task | The aim of the project is: 1. To create detailed contents to the extended course Taxation. 2. To prepare lectures on Taxation in the form of multimedia presentations. 3. To write university textbooks for individual taxes. 4. To create workbooks. 5. To extend an e-Learning course for part-time mode of study. |
| Title | Innovation of the Course Managerial Accounting with Emphasis on Creating Complex Teaching Materials, FRVS 2242/2007 |
| Year of Solution | 2007 |
| Investigator | Ing. Eva Jirčíková |
| Aims of the Task | The main objective of this project is to improve tuition in a Bachelor’s degree programme through curriculum innovation and by creating new teaching materials for the course Managerial Accounting. Partial aims are as follows: 1. To innovate Management Accounting syllabi designed to teach one semester at a Bachelor’s level of study at FaME. 2. To create teaching materials enabling the interactive way of learning and self-study. 3. To prepare multimedia support for teachers in the form of PowerPoint presentations available for teaching in seminars. |
| Title | Innovation of the Course The Valuation of Enterprises with Emphasis on Practical Application, FRVS 3100/2006 |
| Year of Solution | 2006 |
| Investigator | Ing. Daniel Remeš |
| Aims of the Task | The aim of the project is: 1. To prepare teaching support in the form of methodology for essay processing on The Valuation of Enterprises (useful for students of a full-time and especially part-time mode of study) 2. To create a model case study on The Valuation of Enterprises using STRATEX and EVALENT software. |
| Title | Innovation of the Course Corporate Finance, FRVS 3602/2005 |
| Year of Solution | 2005 |
| Investigator | Ing. Adriana Knápková, Ph.D. |
| Aims of the Task | The aim of the project was to improve the tuition of Corporate Finance in a Master's degree programme through: 1. Creation of a textbook on Corporate Finance. 2. Preparation of lectures on Corporate Finance in the form of multimedia presentations. 3. Creating a collection of examples and case studies on Corporate Finance. 4. Forming a set of test questions. |
| Title | Creation and Use of Multimedialisation for the Course Financial Accounting (ISM32571) |
| Year of Solution | 2003 |
| Investigator | Ing. Marie Paseková |
| Co-investigator | Ing. Eva Hýblová |
| Aim of the Task | 1. To create multimedia presentation for the course Financial Accounting. 2. To find and test a suitable technique and form of multimedia presentations preparation. 3. Possibility of the tuition rationalisation in full-time studies. 4. Providing teaching support for combined studies. To verify applicability and effectiveness of the presentation made. |
| Title | Creation and Use of Multimedia CD for the Course Principles of Accounting No. 3/2002 |
| Year of Solution | 2002 |
| Investigator | Ing. Eva Hýblová |
| Co-investigator | Ing. Marie Paseková |
| Aims of the Task | To prepare a multimedia teaching programme for selected parts of the course “Principles of Accounting”, divided into the teaching and the testing parts. |
| Title | Preparation of the Course International Finance and its Harmonisation with Courses in EU Countries No. 0129 |
| Year of Solution | 2001 |
| Investigator | Assoc. Prof. Dr. Ing. Drahomíra Pavelková |
| Co-investigator | Assoc. Prof. Ing. Miloš Kráľ, CSc. |
| Aim of the Task | The aim of the project was to design the contents and methodology of tuition including methodological aids, in compliance with the standards used at top universities of EU countries. |
| Title | Students Team Work at Solving Problems of Financial Flows in an Enterprise No.1476/00 |
| Year of Solution | 2000 |
| Investigator | Assoc. Prof. Dr. Ing. Drahomíra Pavelková |
| Aim of the Task | The aim of the project was to integrate full-time students in teamwork, in solution of up-to-date problems – cash flow planning and management in enterprises. The problems were solved inside one company by individual students, from different points of view, including software support provided by the students. Then the team drew conclusions and recommendations for the enterprise. In addition to acquiring wider theoretical knowledge and its practical verification, the aim also was to teach students how to work in teams. The results of the project were processed in a form of a case study. |
Updated: 5 Feb 2013, by pbartosova@fame.utb.cz
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