Intangible Assets Disclosed by Public Universities in Czech Republic

• Autorzy: Olga Hasprová , Zdenĕk Brabec , Jiří Rozkovec
• Języki publikacji: EN

Abstrakty

EN

The process of scientific outcomes' evaluation used for the purposes of financing research institutions in Czech Republic is quite complicated and often unpredictable. The conditions under which scientific outcomes are evaluated often change ex post, thus causing significant problems to researchers. Therefore, the aim of this article is to propose a new methodology for evaluation of scientific outcomes in Czech Republic. The research compares two different methods of scientific outcomes' assessment applied by Czech public universities - the methodology of the Section for Science, Research and Innovation (SSRI) of the Government of Czech Republic and the requirements of Czech accounting legislation. More specifically, the number of scientific outcomes evaluated according to the SSRI is compared with the amount of intangible assets disclosed in their financial statements for the years 2008-2015. For this purpose, the multiple regression analysis is used. The results of this research confirm that the methodology used by the SSRI may, under certain conditions, be replaced by the amount of intangible assets disclosed according to the requirements of Czech accounting legislation. Generally speaking, despite having some weaknesses, accounting requirements seem to provide more stable results when evaluating scientific outcomes than the methodology used by the SSRI.(original abstract)

Słowa kluczowe

EN

Financial statements; Intangible asset; Intellectual property; Research & Development (R+D)

PL

Sprawozdanie finansowe; Wartości niematerialne; Własność intelektualna; Badania i rozwój (B+R)

• Czasopismo: Journal of International Studies
• Rocznik: 2018
• Tom: 11
• Numer: nr 1
• Strony: 67--79

Twórcy

autor

Olga Hasprová

• Technical University of Liberec, Czech Republic

autor

Zdenĕk Brabec

• Technical University of Liberec, Czech Republic

autor

Jiří Rozkovec

• Technical University of Liberec, Czech Republic

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Identyfikatory

DOI

10.14254/2071-8330.2018/11-1/5