Ivana Kraftová

Assessment of the financial health of regional emergency medical services in the Czech Republic using the BAMF model

The focus of the paper is the evaluation of the financial health of selected public service providers. As part of the research we used a specially designed model of balance-sheet analysis for BAMF municipal companies. Used on a sample of 14 regional providers of emergency medical services in the Czech Republic from 2010–2014, we assessed the level and variability of the aggregate financial health indicator BAMF and its components, five sub-indicators. It turns out that the financial health of these subjects, although displaying significant similarities are not free of extreme values that in practice require more attention, or more precisely, deeper analysis. The authors conclude that the model is relatively easy to apply in practice and can contribute to the better financial health management of public sector bodies. At the same time, the BAMF model can be considered an addition to the theory of financial analysis.

Regionální rozložení proinovačních zdrojů v České republice a jejich vazba na výkonnost

The aim of this paper is to assess the regional distribution pro-innovative sources in the Czech regions at NUTS III level and to compare it with their regional economic performance. Pro-innovation resources represent spending on research and development, science and research facilities and human resources in science and technology; economic performance is measured by the regional gross domestic product. Comparative method uses indicators of descriptive statistics; correlation relationship is assessed using Spearman coefficient along with Dixon test of extreme deviations; ordinal comparison in the evaluated indicators of the Czech regions is applied. Relatively even regional distribution of pro-innovative sources in the Czech Republic is not achieved in any of the chosen parameters. Statistical significance of the correlation between regional performance and regional saturation with pro-innovation human resources underlines the importance of this factor in targeting regional policy instruments. It is however necessary to pay attention to efficiency and effectiveness of these resources use in the regions, which is also different.