No abstract

The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting) balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting) as its method. The following balance areas are included

The coexistence of people and large carnivores, especially wolves, tend to have an adverse impact on regional sustainable development of ecosystems and rural areas, negatively influencing mainly traditional farming, sustainable tourism and other socioeconomic activities. Although the viewpoint on current situation is not quite clear from the conservative institutions’ perspective, an increase in compensations and support of protective measures results in expenditure displacement instead of proper problem solution. The same displacement logic applies not only to livestock grazing subsidies in the open landscape but also to subsidies determined exclusively for the protection of the predator itself, the wolf. The paper aims to address the key impacts on cultivated landscape caused by a progressive spreading of the predator, focusing on the comprehensive perception of the issue as a whole while also using farming examples to highlight the main issues of gradual wolf spreading in the cultivated area. The research is based on the authors’ monograph (2018) positively accepted by both politicians and specialists’ community which promotes basis for further discussion across other interrelated sectors.

No abstract

Expansion of the wolf in the Czech Republic results in an increasing conflict between nature conservationists and other landscape users. In March 2020, the Ministry of the Environment of the Czech Republic issued the "Wolf Management Programme". The document provoked negative reactions from organisations of farmers, breeders, and hunters. The article deals with the key issues triggered by the conflict and the attitudes of actors involved. We want to clarify to what extent the solutions designed by individual parties help to mitigate the conflict and how the financial demands related to this issue have been evolving. The problem may seem marginal in the Czech Republic, but the wolf population density in some regions may already be close to its bearable maximum. Key problems are the identification of specific target numbers of wolves, the absence of zoning as a future option, and clear rules for dealing with direct encounters of wolves with humans. The benefit of wolf management is primarily the sum of preventive measures it aims to address, but the relationship with other main actors and the area of education and promotion is debatable as it represents a further increase in the absorption of public funds without guarantees of effectiveness.