The presented paper deals with the regionalization of the electoral support of the Czech Pirate Party (Pirates) in regional elections using methods and techniques of spatial data analysis. The aim is to answer the question whether the territorial distribution of Pirate electoral support allows this party to participate in governance at the regional level and thus influence the form of regional policy in individual regions. The results of the analysis show that the spatial distribution of Pirates’ electoral support in regional elections differed quite significantly not only from the pattern found in the elections to the Chamber of Deputies of the Czech Parliament and elections to the European Parliament, but also between individual regional elections. This suggests the current lack of anchorage of Pirates’ electoral support in regional politics, but at the same time, it may have its origins in the second-order character of regional elections and the candidacy of many local and regional entities in regional elections. On the other hand, the results of the regional elections in 2020 meant that the Pirates received seats in all regional councils, but especially in nine of the thirteen regions they joined the regional government (similarly to two years earlier when they joined government of capital city of Prague), gaining the opportunity to influence, with regard to its priorities, the form of regional governance in most Czech regions.
Th e quality of the reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify the creative accounting and the frauds and new ones are still being searched for. One of the suitable approaches is the use of the database Farm Accountancy Data Network (FAND) and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of the material balances can be a basis for the creation of the model for the detection of the material fl ow cost accounting. Th e model uses other balance areas as well: fi nancial, energy-related and legislative. Th e paper presents a proposal of the model and its possible use for the discussion. Th e proposed model was applied to the real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated.
In recent years, urban-rural relationships have attracted an increasing interest for more than just the issues they represent, i.e. the growing polarization of economic growth and the ever widening disparities between cities and the countryside. Another factor includes their conceptual context that concerns-above all-the implementation of the Territorial Agenda (TA) of the EU. This paper mainly focuses on identifying the solutions of urban -rural relationships under the umbrella of the TA EU within the practical context existing in the Czech Republic. The conclusions from this paper were used as the expert basis for primary research on this issue within the framework of the Czech Presidency of the Council of the EU in 2009. The recommendations for policy-making at both the EU and the CR levels can be applied over the long-term horizon and should also be seen in the next programming period.
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