The aim of our contribution is research about availability of selected statistical dates in Czechia and their comparison Keywords: cross-border cooperation, regional development, statistical dates, Czech borderland Úvod V úvodní části příspěvku se budeme zabývat porovnatelností vybraných veřejně dostupných statistických údajů v Česku a v sousedních zemích s důrazem na česko-slovenské pohraničí, které je reprezentováno územím Euroregionu Bílé-Biele Karpaty. Vybrali jsme si dvě podoblasti přeshraničních ukazatelů, které podle nás odráží přeshraniční aktivitu a spolupráci ve sledovaném regionu, konkrétně přeshraniční spoje veřejné dopravy a oblast kriminality.Tyto dvě skupiny ukazatelů patří k dohromady jedenácti okruhům, které jsou sledovány v rámci obsáhlejšího projektu grantové agentury TAČR s názvem Vliv přeshraniční spolupráce na regionální rozvoj českého pohraničí. V rámci tohoto grantového projektu bylo vybráno celkem pět euroregionů tak, aby byl pokryt každý hraniční úsek Česka s jednotlivou sousední zemí. Na severu podél hranice se Saskem je to Euroregion Elbe/Labe, na hranici s Polskem Euroregion Praděd, se Slovenskem Euroregion Bílé/Biele Karpaty, na hranici s Rakouskem Euroregion Silva Nortica a na rakousko-německo(bavorsko)-českém trojzemí Euroregion Šumava (mapa 1).
Market Concentration of Audit Services in the Czech Republic: Empirical Evidence (Focusing on Auditors of Public Interest Entities)The aim of this paper is to analyze the market concentration of audit services in the Czech Republic and compare its results with the international research. The analysis is based on transparency reports for years [2011][2012][2013][2014]. Auditors that in the reporting period carried out the statutory audit at some public interest entity are required to compile and publish the transparency report. Among other information, auditors are required to specify their total turnover split into turnover of audit fees and turnover of non-audit fees. Globally recognized Herfi ndahl-Hirschman index is selected as an appropriate analytical tool. Herfi ndahl-Hirschman index is complemented by indicators of market share (Current ratios) and the Lorenz curve which graphically displays the unequal distribution of the turnover on the market of audit services. These data show that in the period under investigation the fi rms forming Big4 obtained about 85% of audit fees. In the year 2014 the Big4 fi rms occupied 80% of total fees and 84% of audit fees. As a major player on the Czech market of audit services can be regarded two fi rms -Ernst & Young (EY) in the area of total fees and KPMG in the area of audit fees. The analysis clearly indicates a high level of market concentration of audit services in the Czech Republic. The high level of market concentration has its impacts on the audit quality and leads Authorities in the US and in the EU to the tightening of audit regulation.
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