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The paper focuses on the use of the possible potential of real estate tax revenues by municipalities in the Czech Republic. Municipalities can set or adjust the rate of coefficients for real estate tax. The objective of the paper is to evaluate how municipalities in the Czech Republic use the possibility of introducing or adjusting real estate tax coefficients, and then determine the potential for possible revenues from this tax. The evaluation of revenues from real estate tax is performed for the period 2016-2018. The data were provided by the Financial Administration of the Czech Republic. The coefficient 1.5 was used in the analyzed period by 8-24% of municipalities depending on the type of real estate, the local coefficient was used by more than 9% of municipalities. The potential revenue from real estate tax was determined in three model cases on the basis of data for 2018. If all municipalities in the Czech Republic set both coefficients, revenue from real estate tax would increase by CZK 54.3 billion to CZK 62.1 billion per year. The share of real estate tax revenue in municipal tax revenues would increase from 4.76% to 27.45%.

In the context of globalization, international institutional investors have taken over a significant proportion of global investment assets. Among this group also belong to collective investment undertakings whose primary motive is regulated by collecting funds from indeterminate group of natural persons and legal persons for the purpose of doing business on a global scale. As part of their reporting obligations, these entities are required to report on the risks associated with the investment and how to eliminate them. Investment firms must use risk management methods that allow these risks to be identified at any time. The main risks associated with investments in collective investment funds include global financial risks: interest rate risk, currency risk, equity risk, credit risk, counterparty risk, liquidity risk, operational risk and political risk. This article deals with the definition of specific investment risks and the options for their elimination for collective investment entities. The main goal of the article is to recommend the elimination of these risks based on the identified risks associated with collective investment.

The paper focuses on real estate tax coefficients and their use in selected municipalities in the Czech Republic. Real estate tax is one of the tax revenues, which make up on average 67% of municipal budget revenues in the Czech Republic. Municipalities in the Czech Republic can, based on the decision of the council, adjust the amount of coefficients and thus increase the real estate tax revenue. The objective of our paper is to evaluate the use of real estate tax coefficients in the period 2016-2020 by statutory cities in the Czech Republic:

The article is focused on the importance of selected pedagogical factors, which influence the motivation of Czech vocational secondary school students to study accounting. It examines teacher's and student's motivation for various fields of study and levels of education. Determining the key factors influencing motivation is fundamental to gradually improving the learning process. For the purposes of the research, the criteria selected were teacher's communication and presentation skills, teacher's ability to explain the curriculum, teacher's ability to develop thinking in students and teacher expertise. Some 187 students participated in the research that involved completing a questionnaire survey. The data were analyzed using the Kruskal-Wallis test and the modified Tukey method for multiple comparisons at a significance level of 5%. The results are surprising. Pedagogical competencies do not influence student motivation to study accounting compared to other research studies. The different results can be primarily attributed to the structure of the research sample and to the more varied types of secondary vocational schools represented in the study. It will be necessary to carry out further research, expand the sample and examine other factors that may influence motivation, such as intellectual level, academic success, individual ambition, etc.