Články z časopisů s impakt faktorem / Articles from Impact Factor Journals

Permanent URI for this collectionhttp://hdl.handle.net/10084/96217

Kolekce obsahuje články z časopisů (od roku 2008 do současnosti), které v době vydání článku měly impakt faktor (podle databáze InCites Journal Citation Reports společnosti Clarivate Analytics).

Přehled publikační činnosti ze všech časopisů indexovaných v době vydání článků ve Web of Science poskytuje kolekce Publikační činnost VŠB-TUO.

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  • Item type: Item ,
    Transverse cracking signal characterization in CFRP laminates using modal acoustic emission and digital image correlation techniques
    (Elsevier, 2024) Šofer, Michal; Cienciala, Jakub; Šofer, Pavel; Paška, Zbyněk; Fojtík, František; Fusek, Martin; Czernek, Pavel
    The process of formation and subsequent propagation of transverse cracks in 90 degrees plies of carbon-fiber laminated composites was studied using modal acoustic emission approach and digital image correlation techniques. The results from modal acoustic emission approach, which included a newly developed processing tool for acoustic emission waveforms, provided information for identification and subsequent characterization or localization of signals originating from transverse cracking by analysis of the separated flexural and extensional Lamb wave modes in terms of their modal parameters. The digital image correlation method served as a verification tool of the acoustic emission data outputs in the terms of activity of significant localized events originating from the formation of the transverse crack in the 90oply. This made it possible to specify more locally the accompanying activity belonging to the formation or propagation of the magistral transverse crack. The manuscript also presents results related to the evolution of flexural/extensional wave modal parameters as the function of loading force for both [0/0/0/90]S and [90/0/0/0]S panels. It can be concluded that the detection of transverse cracks requires the need for applying a more complex acoustic emission data analysis methodology, while the standard parametric analysis, including the waveform peak frequency, is not sufficient. The presented methodology may serve as a basis for development of robust analysis tool capable of detecting the investigated phenomena.
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    Evaluation of safe operating envelope for CO2 injection under uncertain rock mechanical parameters and earth stresses
    (Elsevier, 2024) Nermoen, Anders; Shchipanov, Anton; Porzer, Michal Matloch; Šancer, Jindřich; Berenblyum, Roman
    Carbon Capture and Storage (CCS) is a pre-requisite to decarbonize CO2 emissions from industrial sectors and as an industry capable of compensating for hard-to-abate emissions in a net zero scenario. A method was developed to evaluate the geomechanical constraints and safe operating envelope as function of pore pressure and temperature. The probability of failure was estimated from uncertain input stiffness and strength data, and as cooling and re-pressurization shifts the in-situ effective stresses, the safe operating envelope was determined, here given by pressure and temperature. Onshore storages nearby industrial clusters enable energy and cost-effective handling of CO2. In the SouthEastern European region, onshore depleted oil and gas fields located nearby high-emitting industries may developed into CO2 storages. This paper describes a method for determining maximum fluid pressure as function of temperature from geomechanical restrictions. The method was employed on a practical example used to evaluate the safe operation envelope for a pilot CO2 injection site into a depleted onshore naturally fractured carbonate oil and gas field. The tool uses Monte Carlo simulations to perform geomechanical stability analyses by sampling from the inherent uncertainty of the input parameters to probability of failure as function of pressure and temperature. The risk of re-opening natural fractures, induced fracturing and fault reactivation are evaluated so the safe operating envelope can be obtained. The uncertainty of the input parameters is thus directly reflected in the safe operating envelope - thus providing an effective communication of value information to external stake holders when maturing a CO2 storage pilot.
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    Laboratory experiments and geochemical modeling of gas–water–rock interactions for a CO2 storage pilot project in a carbonate reservoir in the Czech Republic
    (MDPI, 2024) Ličbinská, Monika; Labus, Krzysztof; Klempa, Martin; Matýsek, Dalibor; Vašek, Milan
    The aim of this study was to characterize the influence of CO2 in geological structures on mineralogical changes in rocks and assess the sequestration capacity in mineral form and solution of a potential pilot storage site in the Czech Republic. Rock samples from a dolomite reservoir and the overburden level, as well as the corresponding pore water, were used. The most important chemical process occurring in the reservoir rock is the dissolution of carbonate minerals and feldspars during the injection of CO2 into the structure, which increases the porosity of the structure by approximately 0.25 percentage points and affects the sequestration capacity of the reservoir rock. According to the results of geochemical modeling, the secondary carbonate minerals (dolomite, siderite, and ephemeral dawsonite) were present only during the first 50 years of storage, and the porosity at this stage decreased by 1.20 pp. In the caprocks, the decomposition of K-feldspar and calcite resulted in an increase in porosity by 0.15 percentage points at the injection stage only, while no changes in porosity were noted during storage. This suggests that their insulation efficiency can be maintained during the injection and post-injection periods. However, further experimental research is needed to support this observation. The results of this study indicate that the analyzed formation has a low potential for CO2 sequestration in mineral form and solution over 10,000 years of storage, amounting to 5.50 kg CO2/m(3) for reservoir rocks (4.37 kg CO2/m(3) in mineral form and 1.13 kg CO2/m(3) in dissolved form) and 3.22 kg CO2/m(3) for caprock rocks (3.01 kg CO2/m(3) in mineral form and 0.21 kg CO2/m(3) in dissolved form). These values are lower than in the case of the depleted Brodsk & eacute; oil field, which is a porous reservoir located in the Moravian part of the Vienna Basin.
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    Unveiling solitons and dynamic patterns for a (3+1)-dimensional model describing nonlinear wave motion
    (AIMS Press, 2024) Riaz, Muhammad Bilal; Kazmi, Syeda Sarwat; Jhangeer, Adil; Martinovič, Jan
    In this study, the underlying traits of the new wave equation in extended (3 +1) dimensions, utilized in the field of plasma physics and fluids to comprehend nonlinear wave scenarios in various physical systems, were explored. Furthermore, this investigation enhanced comprehension of the characteristics of nonlinear waves present in seas and oceans. The analytical solutions of models under consideration were retrieved using the sub -equation approach and Sardar sub -equation approach. A diverse range of solitons, including bright, dark, combined dark -bright, and periodic singular solitons, was made available through the proposed methods. These solutions were illustrated through visual depictions utilizing 2D, 3D, and density plots with carefully chosen parameters. Subsequently, an analysis of the dynamical nature of the model was undertaken, encompassing various aspects such as bifurcation, chaos, and sensitivity. Bifurcation analysis was conducted via phase portraits at critical points, revealing the system's transition dynamics. Introducing an external periodic force induced chaotic phenomena in the dynamical system, which were visualized through time plots, twodimensional plots, three-dimensional plots, and the presentation of Lyapunov exponents. Furthermore, the sensitivity analysis of the investigated model was executed utilizing the Runge-Kutta method. The obtained findings indicated the e fficacy of the presented approaches for analyzing phase portraits and solitons over a wider range of nonlinear systems.
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    Experimental variable band hybrid current mode control for high power high frequency inverter in electro surgical applications
    (IEEE, 2024) Mohsin Rafiq, Muhammad; Ullah, Nasim; Prokop, Lukáš; Mišák, Stanislav
    Electrosurgical generators (ESGs) are vital during medical operations, providing high-frequency electrical currents for cutting tissue and coagulation in surgery. Maintaining precise control over output power is challenging due to variable tissue loads. Inconsistent regulation can lead to undesirable surgical outcomes. This paper addresses this challenge through a novel Variable band hybrid current mode control (VBHCMC) technique. The study explores the limitations of existing approaches, such as peak current mode control (PCMC), emphasizing the need for improving control methodologies. The proposed VBHCMC method ensures stable output power, addressing issues associated with PCMC. It dynamically adapts the hysteresis band for variable load impedances, enhancing stability. The significance of this approach lies in its ability to combine the benefits of peak and valley current mode controls while maintaining a nearly constant switching frequency, significantly reducing steady-state errors. Results demonstrate significant reduction in steady-state errors compared to conventional PCMC. The proposed controller provides an effective solution to challenges faced in regulating output power during surgical procedures, enhancing safety and precision. The results have been verified in the MATLAB/Simulink environment, Processor-in-Loop (PIL) simulation in PSIM and using hardware validation.
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    Ex situ Raman mapping of LiMn2O4 electrodes cycled in lithium-ion batteries
    (American Chemical Society, 2024) Buchberger, Dominika A.; Hamankiewicz, Bartosz; Michalska, Monika; Głaszczka, Alicja; Czerwiński, Andrzej
    In this study, we focus on the large-scale ex situ Raman mapping of LiMn2O4 (LMO) electrodes maintained at varying states of charge. A comprehensive statistical analysis has been conducted at an area of ca. 3660 mu m(2) on more than 3100 collected spectra for each LMO electrode sample. High-definition ex situ Raman maps provide profound insight into the lithiation process, offering an additional perspective on the mechanism of LMO intercalation. These maps clearly depict the coexistence of two phases, with evident phase transitions and state-of-charge gradients. The set of spectra with various state-of-charge has been successfully deconvoluted taking into account the two-phase character of the ongoing reaction. In addition, we performed the study on the samples operated for 50 cycles at the high C-rates and tracked their delithiation state and impurity formation. This technique serves as a complementary visualization and analytical tool alongside other bulk-type methods employed in battery diagnostics. Importantly, this ex situ Raman mapping approach is applicable to any electrode material exhibiting a Raman response.
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    HyperQueue: Efficient and ergonomic task graphs on HPC clusters
    (Elsevier, 2024) Beránek, Jakub; Böhm, Ada; Palermo, Gianluca; Martinovič, Jan; Jansík, Branislav
    Task graphs are a popular method for defining complex scientific simulations and experiments that run on distributed and HPC (High-performance computing) clusters, because they allow their authors to focus on the problem domain, instead of low-level communication between nodes, and also enable quick prototyping. However, executing task graphs on HPC clusters can be problematic in the presence of allocation managers like PBS or Slurm, which are not designed for executing a large number of potentially short-lived tasks with dependencies. To make task graph execution on HPC clusters more efficient and ergonomic, we have created HYPERQUEUE, an open-source task graph execution runtime tailored for HPC use-cases. It enables the execution of large task graphs on top of an allocation manager by aggregating tasks into a smaller amount of PBS/Slurm allocations and dynamically load balances tasks amongst all available nodes. It can also automatically submit allocations on behalf of the user, it supports arbitrary task resource requirements and heterogeneous HPC clusters, it is trivial to deploy and does not require elevated privileges.
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    Towards modeling conceptual graphs and transparent intensional logic
    (Springer Nature, 2024) Han, Nguyen Van; Vinh, Phan Cong; Duží, Marie
    In this paper, we introduce a graphical method for modeling and reasoning with linguistic expressions. The former represents a graph called a conceptual graph, and the latter involves graph transformations. In our conceptual graphs, nodes represent linguistic concepts and edges links between these concepts. This model facilitates reasonining with linguistic concepts by making direct consequences easy to infer.
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    Incorporating new variables into a model of brand extension in fast fashion
    (LLC CPC Business Perspectives, 2024) Burešová, Jitka; Vavrek, Roman
    This study tests a brand extension in fast fashion to explore the extension's effect on the parent brand. It investigates whether extensions to varyingly distant product classes modify customers' attitudes toward the parent brand. University students from the Technical University of Liberec, the Faculty of Economics (Czech Republic), aged 25 years, participated in an online survey for this study. The number of respondents was 310. The outcomes are relevant for this segment of customers. The model with classic brand extension factors (perceived fit (FIT), attitudes toward the brand extension (ATE), parent brand attitude change (PBCH)) was constructed. Factors of fashion leaders and emotional variables (e.g., trust and loyalty) were added to the model. The model was tested using structural equation modeling (SEM) in AMOS software and was statistically significant (Chi -squared value of 6.402, p = 0.171). A positive relationship was observed between FIT and ATE ((3 = 0.534, p -value = 0.000), the same as trust and ATE ((3 = 0.693, p -value = 0.000). Equally, ATE had a significant positive impact on PBCH ((3 = 0.722, p -value = 0.000) and trust and loyalty ((3 = 0.649, p -value = 0.000). Loyalty negatively affects ATE ((3 = -0.126, p -value = 0.010), indicating that these customers may have problems with brand extension, similar to a fashion leader ((3 = -0.126, p -value = 0.010). TRUST has a negative effect on the PBCH ((3 = -0.338, p -value = 0.000). Insights derived from this study hold substantial relevance for marketers in fast fashion aiming to prepare brand extensions effectively.
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    Bloch surface wave fast ellipsometric sensor utilizing a polarization camera with an improved detection limit
    (Elsevier, 2024) Kaňok, Roman; Abuleil, Marwan; Hlubina, Petr; Abdulhalim, Ibrahim
    In the field of optical sensing, one-dimensional photonic crystals (1DPhC) are of great interest and seem to be a promising alternative to plasmonic sensors. In this paper, a fast ellipsometric sensor based on the Bloch surface wave (BSW) is demonstrated. The Kretschmann configuration and a pixelated micro -grid polarization camera are used, allowing real-time observation of ellipsometric parameters tan psi and cos Delta. Moreover, this method is improved by utilizing another 1DPhC acting as a spectral filter, leading to the deepening of the BSW dip in the angular domain. Furthermore, ratios between the different measured intensities from the four pixels are shown to reveal a deep narrow dip which can also be used for sensing with high figure of merit. This new approach is experimentally confirmed using a 1DPhC comprising of 6 bilayers of TiO 2 /SiO 2 and a termination layer of TiO 2 . Sensors based on this concept have the potential to be used in many applications, including real-time chemical or biological analytes detection.
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    Electrogastrography measurement systems and analysis methods used in clinical practice and research: comprehensive review
    (Frontiers Media S.A., 2024) Oczka, David; Augustynek, Martin; Penhaker, Marek; Kubíček, Jan
    Electrogastrography (EGG) is a non-invasive method with high diagnostic potential for the prevention of gastroenterological pathologies in clinical practice. In this study, a review of the measurement systems, procedures, and methods of analysis used in electrogastrography is presented. A critical review of historical and current literature is conducted, focusing on electrode placement, measurement apparatus, measurement procedures, and time-frequency domain methods of filtration and analysis of the non-invasively measured electrical activity of the stomach. As a result, 129 relevant articles with primary aim on experimental diet were reviewed in this study. Scopus, PubMed, and Web of Science databases were used to search for articles in English language, according to the specific query and using the PRISMA method. The research topic of electrogastrography has been continuously growing in popularity since the first measurement by professor Alvarez 100 years ago, and there are many researchers and companies interested in EGG nowadays. Measurement apparatus and procedures are still being developed in both commercial and research settings. There are plenty variable electrode layouts, ranging from minimal numbers of electrodes for ambulatory measurements to very high numbers of electrodes for spatial measurements. Most authors used in their research anatomically approximated layout with two++ active electrodes in bipolar connection and commercial electrogastrograph with sampling rate of 2 or 4 Hz. Test subjects were usually healthy adults and diet was controlled. However, evaluation methods are being developed at a slower pace, and usually the signals are classified only based on dominant frequency. The main review contributions include the overview of spectrum of measurement systems and procedures for electrogastrography developed by many authors, but a firm medical standard has not yet been defined. Therefore, it is not possible to use this method in clinical practice for objective diagnosis.
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    Effect of milling atmosphere on stability and surface properties of ZnO/vermiculite hybrid nanocomposite powders
    (Elsevier, 2024) Čech Barabaszová, Karla; Holešová, Sylva; Kupková, Jana; Hundáková, Marianna; Simha Martynková, Gražyna; Plesník, Lukáš; Basiaga, Marcin
    The zinc acetate dihydrate and anhydrous zinc chloride were used as precursors for the sonochemical preparation of the zinc oxide/vermiculite and organically modified zinc oxide/vermiculite_chlorhexidine nanocomposite materials. The nanocomposites were mechanically processed via a high-energy ball milling for 30 min at 300 rpm using two types of atmospheres an air or a nitrogen. Changes in temperature and pressure inside the grinding vessels were measured during mechanical processing in an air atmosphere. The ZnO(Cl)/V_30/300 sample reached the highest pressure (1161 mbar) and temperature (30.3 degrees C) in the milling vessels and for the ZnO(ac)/V_CH_30/300 sample the highest temperature difference was measured at the beginning and at the end of the milling (7 degrees C). The phase transformation, chemical composition and particle size of the hybrid nanocomposite materials were investigated using X-ray diffraction method, Fourier-transform infrared spectroscopy, X-ray fluorescence spectroscopy, carbon phase analysis and particle size distribution analysis. Changes in morphology and particle arrangement were characterised using scanning electron microscopy. The effect of mechanical processing in a protective atmosphere on surface properties such as specific surface area, surface conductivity and zeta-potential were demonstrated in relation to the type of precursor used for the preparation of ZnO nanoparticles in the structure of hybrid nanocomposite materials.
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    Construction of a high-temperature sensor for industry based on optical fibers and ruby crystal
    (MDPI, 2024) Hercík, Radim; Mikolajek, Martin; Byrtus, Radek; Hejduk, Stanislav; Látal, Jan; Vanderka, Aleš; Macháček, Zdeněk; Koziorek, Jiří
    This paper presents the construction of an innovative high-temperature sensor based on the optical principle. The sensor is designed especially for the measurement of exhaust gases with a temperature range of up to +850 degrees C. The methodology is based on two principles-luminescence and dark body radiation. The core of this study is the description of sensing element construction together with electronics and the system of photodiode dark current compensation. An advantage of this optical-based system is its immunity to strong magnetic fields. This study also discusses results achieved and further steps. The solution is covered by a European Patent.
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    Properties of selected alkali-activated materials for sustainable development
    (Sciendo, 2024) Němec, Jiří; Gandel, Radoslav; Jeřábek, Jan; Sucharda, Oldřich; Bílek, Vlastimil
    Concrete, which is based on the use of Portland cement as a binder, is often used as a structural material in the construction industry. However, the production of cement has a high energy demand. Alkaline-activated systems, for example, have the potential to replace cement with suitable substitutes, and this also puts the raw materials created as by-products from industrial processes to the fore. The presented research focuses on three selected variants, where the goal is to compare key properties from the point of view of material engineering and structural design. Tests of the mechanical properties of the examined materials are carried out and their durability is compared, namely frost resistance, resistance to chemical and de-icing substances and resistance to elevated temperature. As part of the main design criterion of structure, the resulting average compressive strengths of the selected alkali-activated materials ranged from 52.8 to 62.8 MPa.
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    Solution of yielding steel arch supports used in mining
    (Techno-Press, 2024) Koubová, Lenka
    Steel arch supports are used in mines and underground structures to provide stability. Most of the supports are made up of overlapping arches. They can behave either yieldingly or unyieldingly. If the normal force at any point of overlapping equals the slip resistance, the slide occurs. This paper presents a solution procedure for determining the load -carrying capacity of steel arch supports in the yielding implementation. This solution considers the effects of several significant elements, including differing materials and the number of clamps in yielding friction joints. The direct stiffness method is applied. The solution contains geometric, physical, and structural nonlinearity. The results obtained from numerical modeling using the provided procedure are compared to laboratory tests conducted at GIG Katowice in 2012. They show a good correlation with previously collected data from equivalent laboratory conditions.
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    Monte Carlo analysis for evacuation in multipurpose event spaces
    (MDPI, 2024) Snohová, Adéla; Kučera, Petr; Pokorný, Jiří; Bernatík, Aleš
    This paper addresses the evacuation of people from multipurpose halls and introduces an innovative approach that uses a probabilistic model, specifically the Monte Carlo method, to analyse iterative evacuation processes. The aim is to explore how this modern technology can contribute to the development of effective and safe evacuation plans for mass events. The Monte Carlo method was applied to a specific example of a multipurpose hall that offers different configurations for events such as sports matches, concerts, or performances. The evacuation of people was analysed for two configurations: a hockey match with a capacity of 9500 people and a concert with a capacity of 11,000 people. In both cases, the total evacuation of people from the hall was analysed, and the evacuation time was evaluated when two parameters were changed: speed of movement and preference for door selection. The results of the simulations can provide valuable information for the design of effective safety measures in multipurpose halls and other similar multipurpose venues. This innovative approach to evacuation analysis allows for a comprehensive assessment of the evacuation process, identification of critical areas, and verification of the layout of the space.
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    Strength and deformation of pillars during mining in the shaft pillar
    (MDPI, 2024) Šancer, Jindřich; Petroš, Vladimír; Hudeček, Vlastimil; Zapletal, Pavel
    first_pagesettingsOrder Article Reprints Open AccessArticle Strength and Deformation of Pillars during Mining in the Shaft Pillar by Jindřich ŠancerORCID,Vladimír Petroš,Vlastimil Hudeček andPavel Zapletal *ORCID Department of Mining Engineering and Safety, Faculty of Mining and Geology, VSB Technical University Ostrava, 17 Listopadu 2172-15, 70800 Ostrava, Czech Republic * Author to whom correspondence should be addressed. Appl. Sci. 2024, 14(12), 5003; https://doi.org/10.3390/app14125003 Submission received: 24 April 2024 / Revised: 31 May 2024 / Accepted: 5 June 2024 / Published: 8 June 2024 (This article belongs to the Topic Complex Rock Mechanics Problems and Solutions) Downloadkeyboard_arrow_down Browse Figures Review Reports Versions Notes Abstract This study of the strength and deformation of coal samples was triggered by the need to define the stress–strain characteristics of pillars during room and pillar mining in the shaft protective pillar at the ČSM Mine. It was probably the world’s deepest deployment of this mining method in a coal mine. In order to solve the bearing capacity of pillars, the dependence of coal strength on the slenderness ratio is used. For this reason, coal samples with different slenderness ratios were investigated. After considering the purpose of this research, slenderness ratios (width/height) of 1 to 7.7 were chosen. At the same time, the modulus of deformation as a function of the slenderness ratio was determined, and the vertical deformation of the pillars and the safety factor were calculated. Attention is also paid to the influence of sampling on the results of measured coal strengths.
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    Modern design of carrier for overhead conveyor
    (MDPI, 2024) Hruzík, Lukáš; Struž, Jiří; Trochta, Miroslav; Klapetek, Lukáš; Pišťáček, Daniel
    Modern industry should apply modern design in the construction of production facilities. This is typically the case with belt production, where parts are moved towards the worker, or when moving parts from the factory to the warehouse and shipping area. There is a relatively high energy consumption associated with moving these parts. The size of the consumption is mainly determined not only by the size of the transported components and the transport technology, but also by the design of the hoppers used for transport. One way to reduce material handling costs is to make the equipment used for moving parts more efficient. A more efficient carrier should, above all, be lighter. Topological optimization can serve very well for this weight reduction. Of course, the reduction in weight not only has an effect on lower power consumption, but also on the wear of other components. Hence, later in this article, we try to quantify these impacts and assess how much benefit the use of a modern designed carrier can bring. It is also important to consider the cost of producing new carriers versus modifying existing ones. The paper describes the application of the modern designed carrier and compares it with the existing carriers as well as modified existing carriers.
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    The impact of remote and hybrid work on the perception of burnout syndrome: a case study
    (Entrepreneurship and Sustainability Center, 2024) Horváthová, Petra; Mokrá, Kateřina; Stanovská, Kateřina; Poláková, Gabriela
    Remote work and working in a hybrid model have become terms that have been referred to quite often due to the coronavirus pandemic. This article aims to describe whether there is a direct link between the different work modes during the pandemic, the preference for the work mode in the post-pandemic period and the degree of perceiving burnout syndrome. The methods of an anonymous electronic questionnaire survey implemented by the CAWI method and statistical methods (calculation in IBM SPSS Statistics 28.0 software - frequency, percentage, valid percentage, cumulative percentage) were used. A test of the independence of two variables was used using Pearson's goodness-of-fit test, where Pearson's chi-square test statistic was used as the test criterion. Cronbach's alpha coefficient was used to calculate and determine the reliability of the entire questionnaire. The primary outcome was that during the post-pandemic era, respondents would prefer the hybrid work model (60.3 %). The perceived burnout symptoms among respondents working in different work modes vary (8.1 % - 15.8 %) but are generally low. The result of this study is a recommendation for the public sector, in the event of the coronavirus pandemic or any similar situation - to use a hybrid model that does not lead to burnout syndrome.
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    Accounting according to the Czech legislation or IFRS? Czechia case study
    (Vilnius Gediminas Technical University, 2024) Krajňák, Michal
    The article deals with the decision -making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different ways of regulating accounting in the world put pressure on accounting harmonization. International Financial Reporting Standards are the world's primary tools for accounting harmonization . The results of the decision analysis show that it is more advantageous for accounting entities to prepare financial statements only in accordance with national accounting regulations. The main reason for the higher utility of this option is lower costs, which is the most important criterion in the decision -making process. While accounting entities confirm that the preparation of financial statements in accordance with International Financial Reporting Standards provides higher quality and comparability of accounting information, it also provides higher costs. In the article are used methods of analysis, synthesis, comparison and a selected method of multi -criteria decision making.