Template-Type: ReDIF-Article 1.0 Author-Name: Chijioke Nwachukwu Title: The Impact of Performance Management and Employee Empowerment on Organisational Culture of Selected Banks in Nigeria Abstract: The purpose of this study is to examine the relationship between performance management, employee engagement and organizational culture of some selected banks in Nigeria. The study employed a primary source of data through administered questionnaires drawn from organizational culture, performance management and, employee empowerment. A Secondary source of data was used in reviewing various literature. In analyzing our data, a test of equality, Pearson correlation, and Ordinary least square regression techniques was used. The result showed that performance management (X1=2.09) was significant and positively related to organizational culture. Employee empowerment (X2=-0.08) was significant negatively related to organizational culture. The study, therefore, recommended that organization should adopt a robust performance management system to have a more transparent and dynamic organizational culture, and also banks should be conscious on the level of empowerment as it may weaken organizational culture. Keywords: organizational culture, Performance management, Bank, Empowerment, Performance Management, Empowerment, Organizational Culture, Bank Classification-JEL: G30 Volume: 2016 Issue: 2 Year: 2016 File-URL: http://www.vse.cz/eam/270 File-Format: text/html Handle: RePEc:prg:jnleam:v:2016:y:2016:i:2:id:270 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/270 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Bartes Title: The role of a register contribution in the state budget of Protectorate Bohemia and Moravia Abstract: The article deals with a state budget of the Protectorate of Bohemia and Moravia (hereinafter referred to as Protectorate) and its composition. In the article there are mentioned crucial entries, which were sources of income in the Protectorate budget and at the same time is pointed to an entry which was participated in the most important expenditure of the protectorate budget, the so called register contribution. In the article there is paied attention to a shortfail of the protectorate budget which was primarily caused in the causal link with the register contribution. For this reason the article is focused on the register contribution as the most important expenditure, there is clarified its meaning and presented its factual calculation in relation to the debt, which was arisen during the occupation. Keywords: Key words: Protectorate of Bohemia and Moravia, State budget, State debt, Register contribution, Protektorát Čechy a Morava, Státní rozpočet, Státní dluh, Matrikulární příspěvek Classification-JEL: N440 Volume: 2016 Issue: 2 Year: 2016 File-URL: http://www.vse.cz/eam/271 File-Format: text/html Handle: RePEc:prg:jnleam:v:2016:y:2016:i:2:id:271 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/271 Template-Type: ReDIF-Article 1.0 Author-Name: Kristýna Havlová Title: IFRS vs. CAL: summary of practical knowledge and identification of research questions Abstract: In 2004, the Czech Republic entered into the European Union. This brought the obligation to implement International Financial Reporting Standards to the Accounting Act. The implementation does not mean mandatory use of IFRS for individual financial statements, however, it enables it. This fact brings a different presentation of accounting items which subsequently can result in a different financial indicators value. The paper theoretically presents financial reporting (International Financial Reporting Standards and Czech accounting legislation), identifies the impact on financial indicators, summarizes the current practical knowledge in this area and specifies related research questions. Keywords: finanční ukazatele, Financial indicators, Czech accounting legislation, IFRS, Differences in accounting systems, Research questions, Česká účetní legislativa, IFRS, Rozdíly účetních systémů, Výzkumné otázky Classification-JEL: M21, M41, M48 Volume: 2016 Issue: 2 Year: 2016 File-URL: http://www.vse.cz/eam/272 File-Format: text/html Handle: RePEc:prg:jnleam:v:2016:y:2016:i:2:id:272 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/272 Template-Type: ReDIF-Article 1.0 Author-Name: Jindřich Špička Author-Name: Petr Boukal Author-Name: Hana Vávrová Title: Discussion about Evaluation of Private Non-profit Success Abstract: The aim of the consultation paper is to discuss criteria and success factors of non-profit organizations from the perspective of their stakeholders. Literature review is based on the research of more than fifty recently published scientific papers from high quality scientific journals. The purpose of this paper is the formulation of possible criteria and success factors for defining the research hypothesis and design of a questionnaire within the authors research project which focuses on the Czech non-profit sector. The literature review shows three different but interrelated groups of success indicators of non-profit organizations: i) financial indicators, ii) mission accomplishment towards external stakeholders (public benefit) and iii) satisfaction of internal stakeholders (management, staff, and volunteers). Review also reveals new potential determinant of success - a level of corporate culture. Keywords: marketing, Strategie, Strategy, Stakeholders, marketing, Performance, Výkonnost, Mission statement, Review, Fundraising, Zájmové skupiny, Mise, Rešerše, Fundraising Classification-JEL: H41, L30, M14 Volume: 2016 Issue: 2 Year: 2016 File-URL: http://www.vse.cz/eam/273 File-Format: text/html Handle: RePEc:prg:jnleam:v:2016:y:2016:i:2:id:273 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/273