"1"^^ . "0"^^ . "Agency costs model. Agency relationship means relation between principals (shareholders, minority shareholders, debtors, taxpayers,...) and agents (managers, majority shareholders, creditors, state officers, ...). Existence of the relation is connected with costs which in narrow concept arise on the base of self-trading, overconsumption, incapability and indifference of an agent. The main aim of the project is construction model that formalizes ways, interests and benefits for interested groups. The present theory intensively deals with the model solution, nevertheless the optimal solution has not been found yet because of wide variety of linkages. There are four partial aims in connection with main objective: 1) propose basic methodology necessary for creation of corporate governance rating system in Czech Republic, 2) draft of appropriate changes of Czech accounting legislation for improvement of transparency of financial statements for shareholders, 3) construct financial analysis model"@en . . "Neuvedeno."@en . . . "53"^^ . . . "Agency costs model"@en . . "0"^^ . "Model n\u00E1klad\u016F zastoupen\u00ED. Vztahem zastoupen\u00ED se rozum\u00ED vztah mezi princip\u00E1ly (akcion\u00E1\u0159i, minoritn\u00EDmi akcion\u00E1\u0159i, dlu\u017En\u00EDky, da\u0148ov\u00FDmi poplatn\u00EDky, ...) a agenty (mana\u017Eery, majoritn\u00EDmi akcion\u00E1\u0159i, v\u011B\u0159iteli, st\u00E1tn\u00EDmi \u00FA\u0159edn\u00EDky, ...). S existenc\u00ED tohoto vztahu jsou spojeny n\u00E1klady, kter\u00E9 v u\u017E\u0161\u00EDm pojet\u00ED vznikaj\u00ED na z\u00E1klad\u011B podvodn\u00E9ho jedn\u00E1n\u00ED, nadspot\u0159eby, neschopnosti a lhostejnosti agenta. Hlavn\u00EDm c\u00EDlem projektu je vytvo\u0159en\u00ED modelu formalizuj\u00EDc\u00ED cesty, z\u00E1jmy a u\u017Eitky pro jednotliv\u00E9 strany. T\u00EDmto modelov\u00FDm \u0159e\u0161en\u00EDm se sou\u010Dasn\u00E1 teorie zab\u00FDv\u00E1 velmi intenzivn\u011B, av\u0161ak optim\u00E1ln\u00ED \u0159e\u0161en\u00ED z d\u016Fvodu velk\u00E9 rozmanitosti vazeb nalezeno nebylo. V n\u00E1vaznosti na hlavn\u00ED c\u00EDl projektu budou \u0159e\u0161eny i \u010Dty\u0159i d\u00EDl\u010D\u00ED c\u00EDle: l. n\u00E1vrh v\u00FDchoz\u00EDch metodick\u00FDch postup\u016F pot\u0159ebn\u00FDch pro tvorbu ratingov\u00E9ho syst\u00E9mu spr\u00E1vy podniku v \u010Cesk\u00E9 republice, 2. n\u00E1vrh zm\u011Bn vhodn\u00FDch pro na\u0161i \u00FA\u010Detn\u00ED legislativu, kter\u00E9 by vedly ke zlep\u0161en\u00ED transparentnosti \u00FA\u010Detn\u00EDch z\u00E1v\u011Brek pro akcion\u00E1\u0159e, 3. konstrukce modelu finan\u010Dn\u00ED anal\u00FDzy, v\u010Detn\u011B balanced"@cs . "53"^^ . "1437"^^ . "Model n\u00E1klad\u016F zastoupen\u00ED"@cs . . . "1437"^^ . .