The article was conceived as an initial insight into the issues related to the representation of individual type costs (e.g. material, labor costs, property depreciation, etc.) in the price of water in the Czech Republic. The aim of the article was to point out the possibility of dependence between the size of the company operating the infrastructural property of water supply and sewerage and the representation of individual costs in the water price within the framework of the case study. As a sample that formed the outputs of the case study, 14 companies were taken, which were selected according to the unified regions of the Czech Republic. Both basic mathematical methods and elementary methods used in financial analysis were used in the analysis. Within the scope of the case study, it can be stated that there is no dependence between the size of the companies and the representation of costs. Among the largest costs from the point of view of financial representation are other direct costs, where the costs of depreciation, property repairs, rental property, as well as wage costs and material costs are mainly represented. Insignificant costs include, for example, energy costs, which are only represented in the range of 1.39–5.70% of the total costs. Therefore, in order for the results included in the case study to be considered statistically relevant, it is necessary to expand the sample and confirm or refute the initial findings published in this article.
This article focused on comparing the development of the price level of the water and sewerage charge rates in the regions of the Czech Republic to the development of macroeconomic indicators expressing the performance of the individual region. The following were selected as macroeconomic indicators: gross domestic product, gross domestic product per capita, net disposable income of households, net disposable income of households per capita and average gross wage. The Czech Republic is divided into 14 regions. In each region, a different price level of the water and sewerage charge rate was determined. At the same time, each region had a different performance which is represented by the above-mentioned macroeconomic indicators. It follows from the definition of Act No. 274/2001 Coll., the water supply and sewerage systems operation is in the public interest. This raised the research question of whether regions with lower performance also have a lower price level of water and sewerage charge rates from the point of view of the purchasing power of the inhabitants of this region. Confirmation or rejection of this hypothesis was based on the creation of 91 matrix expressions. The input data for the creation of matrices contained 196 items of data on the price level of the water and sewerage charge rates and 1,176 items of data on macroeconomic indicators. The hypothesis was not confirmed as only 1 region met the condition, namely the Olomouc Region, which had a lower price level of water and sewerage charge rates and lower efficiency.
The issue of assessing socio-economic impacts represent a key element of the decision-making process on the implementation of major public investment projects. The correctness of the decision depends both on the chosen principle of the socio-economic analysis and the input data. The presented article focuses on updating selected input values for the socio-economic assessment of railway infrastructure projects. Specifically, the simplified values of the estimated rail accidents costs. Accident costs are used for considering the change in the safety. At present, these values, which are also stated in the national methodological resources, are based on statistical data of the entire European Union and thus do not reflect the possible national specifics of projects implemented in the territory of individual Member States. The principle of updating values is from a methodological point of view based on the original calculation principles, however, involves a set of information items on the occurrences that emerged in the past in a specific area. The output of the article is a set of methodological steps considering national conditions when determining the average accident costs, subsequently verified on a case study of the railway network in the Czech Republic. The outputs of the presented article directly build on the results of the research project in which the team of article authors has been involved. The research results refer to different values of accident costs uniformly determined for the entire European Union territory and those determined individually for the conditions of the railway infrastructure in the Czech Republic.
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