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Publikace vydané Univerzitou Pardubice / Published by the University of Pardubice

Stálý URI pro tuto komunituhttps://hdl.handle.net/10195/37631

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  • ČlánekOtevřený přístuppeer-reviewedpublished
    Environment protection as part of corporate management
    (University of Pardubice, 2011) Hyršlová, Jaroslava; Bednaříková, Marie
    Environmental Management Systems (EMS) are important voluntary tools used by the business sphere and other organisations in the world, as well as in the Czech Republic, for the management of the impacts of their activities, products and services on the environment. The article presents EMS as a tool for the management of the environmental aspects and impacts of organisations, depicts the development of their implementation into the practice deployed by organisations around the world and in the Czech Republic in the last 15 years and highlights the systems’ benefits for the society and for the organisations themselves.
  • ČlánekOtevřený přístuppeer-reviewedpublisher's version
    Material flow cost accounting (MFCA) – Application in a company manufacturing ceramic tiles
    (University of Pardubice, 2009) Hyršlová, Jaroslava; Vágner, Miroslav; Palásek, Jiří; Bednaříková, Marie
    This article presents an application of the Material Flow Cost Accounting method (hereinafter the MFCA) within a manufacturing plant of the largest manufacturer of ceramic tiles in the Czech Republic the company Lasselsberger. It shows the importance of data acquired from the MFCA system as well as their application for an optimization of manufacturing processes for specific conditions of a manufacturing plant of the company.
  • Náhled
    ČlánekOtevřený přístuppeer-reviewedpublished
    Quality costs monitoring - pilot project in lasselsberger´s production plant
    (Univerzita Pardubice, 2010) Hyršlová, Jaroslava; Bednaříková, Marie; Tesnerová, Patricie
    The costs of quality play an important role in the management system, as they indicate the level of management in relation to quality, reveal potential possibilities for savings and help to raise the effectiveness of the decision-making in the area of quality management. The aim of this article is to present the pilot project of the quality costs monitoring system in the production plant of a company that produces ceramic tiling. The company is the largest manufacturer of ceramic tiles and paving in the Czech Republic and one of the biggest European manufacturers of tiling materials.
  • Náhled
    ČlánekOtevřený přístuppeer-reviewedpublished
    Aspects concerning attractiveness of company as employer
    (Univerzita Pardubice, 2010) Bednaříková, Marie; Linhartová, Martina; Hyršlová, Jaroslava
    The article discusses selected aspects of attractiveness of a company acting in the capacity of an employer. The company attractiveness is determined by corporate culture, which defines the specific nature of each company and its activities. The basic element of corporate culture is corporate strategy; some theories view corporate culture as an effective instrument of strategic management. The attractiveness of a company as an employer is further affected by a number of factors from the area of the human resources management strategy (e.g. the process of recruiting and selecting employees, employee stimulation methods, company educational system, opportunity for teamwork, level of communication in a company, health and safety at work) and the utilization of voluntary instruments (activities), which are used by a company to declare its environmentally friendly approach and respect of sustainable development principles in the course of its business activities. This article also includes basic 168 Bednaříková M. et al./Sci. Pap. Univ. Pardubice Ser. A 16 (2010) 167–178 results of research performed in companies, which are members of the Czech Association of Cleaning Stations (CACS).
  • ČlánekOtevřený přístuppeer-reviewedpublished
    Material flow cost accounting. "Only" a tool of environmental management or a tool for the optimization of corporate production processes?
    (Univerzita Pardubice, 2009) Hyršlová, Jaroslava; Bednaříková, Marie; Hájek, Miroslav
    Environmental Management Accounting (EMA) is considered to be a system providing information to support decision-making mainly within the framework of environmental management. EMA includes also Environmental Cost Accounting which uses an extensive range of methods. Of major significance for the management of corporate processes are primarily the methods based on material and energy flows. The paper focuses on Material Flow Cost Accounting (MFCA). It characterizes MFCA not only as a tool of environmental management, but mainly as a tool for the management of material flows and points out the significance of MFCA information for the optimization of production processes. The paper also includes selected results of research activities focusing on EMA and MFCA application in the Czech Republic.
  • ČlánekOtevřený přístuppeer-reviewedpublished
    Corporate social responsibility and its social aspects
    (Univerzita Pardubice, 2008) Hyršlová, Jaroslava; Bednaříková, Marie; Vávra, Jan
    Corporate Social Responsibility (CSR) is a trend that respects the sustainable development concept and emphasizes the social aspects of sustainable development. This paper is concerned with social aspects of CSR (i.e. sustainable development) and their introduction into corporate practice. Emphasis is first placed on perception of the concept of sustainable development and its social aspects in corporate practice. The social aspects of sustainable development at the corporate level constitute a very broad topic. Consciousness of the importance of active work with human resources, leading to full utilization of their potential for the company plays an important role. Social performance composes a significant part of the corporate image and the corporate image has a significant influence on the corporate economic performance.
  • Náhled
    ČlánekOtevřený přístuppeer-reviewedpublished
    Integrated pollution prevention and control and enterprises in the chemical industry
    (Univerzita Pardubice, 2005) Špaček, Ladislav; Hyršlová, Jaroslava
    Enterprises are becoming increasingly active in their approach to protection of the environment. In the 80's and 90's of the 20th century, the strategy of prevention became increasingly important in Europe. These trends were reflected in the European Commission mainly through the Directive on Integrated Pollution Prevention Union countries since 1999. This paper is concerned with the integrated prevention process in the Czech Republic (CR). It concentrates mainly on the progress of this process in enterprises in the chemical industry and generalizes this information.
  • ČlánekOtevřený přístuppeer-reviewedpublished
    Implementation of environmental management systems in the Czech Republic
    (Univerzita Pardubice, 2004) Hyršlová, Jaroslava; Böhmová, Simona
    The paper deals with the present situation of the implementation of environmental management systems in the Czech republic. It focuses on the main reasons of EMS implementation in companies, on the costs connected with implementation as well as on the actual economic effects of environmental management systems. The objective of this paper is to point out the present standard of environmental costs tracking in those of Czech companies who have implemented environmental management systems and to stress the importance of such information for company management. The paper includes some of the results acquired from the grant-subsidized project of the Grant Agency of the Czech Republic "Environmental Costs Information for Environmental Management" (No. 402/02/0092).
  • ČlánekOtevřený přístuppeer-reviewedpublished
    Deficiencies of the existing systems of managerial accounting for the needs of environmentally-oriented management and their prospects
    (Univerzita Pardubice, 2003) Hyršlová, Jaroslava
    This paper deals with the deficiencies of the existing systems of managerial accounting and their prospects as an informative tool for environmentally-oriented management. The existing systems of managerial accounting trace, monitor, and evaluate environmental costs in an inadequate manner and do not provide sufficient information for environmentally-oriented management. Only by connecting information concenrning environmental costs with information arising from material and energy balances shalt it be possible to obtain the information required for the resolution of decision-making tasks within the scope of environmentally-oriented management, and to design and implement such measures that would lead to an improvement in economic results and to reduction of the impacts on the environment of the activities, products, and services of enterprises.
  • Náhled
    ČlánekOtevřený přístuppeer-reviewedpublished
    Environmental costs management in enterprises of chemical industry
    (Univerzita Pardubice, 2000) Hyršlová, Jaroslava
    At present, it is necessary to trace, track and evaluate environmental costs of enterprises. Today's environmental compliance costs are huge and stll increasing for many enterprises, and the costs of the information systems tracing environmentally related costs are lelatively small compared to those of not tracing. Tracing, tracking and evaluating of environmental costs have gained importance for the correct calculation of the profitability of products, production sites and enterprises. The knowledge of environmental costs and their transparency represent the basis for taking environmentally relevant facts into consideration in decision making. the article summarizes the results of the research that was carried out in enterprises of chemical industry in the period of 1996 - 1999.