Acta Oeconomica Pragensia, 2006 (vol. 14), issue 1
Determination of risk factors of stock returns in Central Europe
Nguyen The Hung
Acta Oeconomica Pragensia 2006, 14(1):179-192 | DOI: 10.18267/j.aop.530 
This article focuses on determination of risk factors of stock returns in 3 countries of central Europe, such as the Czech Republic, Poland and Hungary. Firstly, it tries to characterize a group of emerging markets and overview its stock returns in the last decade. After that it tries to identify significant risk factors of stock returns of these three countries in different levels of global, European and local.
Theory of measurement and its inference to accounting
David Procházka
Acta Oeconomica Pragensia 2006, 14(1):193-209 | DOI: 10.18267/j.aop.531
The first part of the exposition is aimed to establish basic definitions of the theory of measurement. I consider the possibilities and limitations of measurement in natural sciences, too. The findings of this part are extended to social sciences and the emphasis is put on measurement in accounting. Measurement of assets and liabilities and income determination are the fundamental parts of the measurement process in accounting. Proper measurement of these magnitudes is necessary in order to disclose useful and relevant information, especially about financial position, performance and changes in financial position of the firm. When preparing financial...