Wadim Strielkowski

The limited infrastructure of charging stations, which is crucial in route planning and total journey time and creates uncertainty in efficiency and operating costs, calls for new economic and statistical methods in sustainability development and environmental economics. This paper aims to examine the challenges of integrating electric vehicles into freight transport to improve distribution logistics’ environmental sustainability, which represents one of the pathways for reducing environmental risk.
The analysis results underscore the inadequacy of the truck charging station network in the Czech Republic. This insufficiency presents an opportunity to enhance environmental sustainability and reduce carbon emissions through strategic analysis and optimizing charging station locations. The difficulty of identifying optimal locations for these stations, given truck availability, requires using multi-criteria decision-making techniques such as the Analytical Network Process (ANP).
Municipalities with limited access to existing logistics facilities were considered during the simulation. This way, 15 new locations were identified for municipalities with insufficient distance to a charging station.
By implementing the ANP method, the study contributes to a more environmentally sustainable transportation infrastructure, highlighting the potential for significant reductions in carbon emissions through improved charging station networks. These results apply to other countries and can provide novel insights on optimizing charging station locations for sustainable economic development and reducing freight transport’s carbon emissions and environmental risks.

This paper aims at comparing the management perspectives with the audit conditions in the Visegrad Group (V4) countries (the Czech Republic, the Slovak Republic, Poland, and Hungary) in the following areas: legislation governing the auditing, statutory duty of auditing, mandatory rotation of auditors in public interest entities, requirements on auditors and professional activities, and audit supervision organizations. The paper also tests the hypothesis whether there is a relationship between the size of the accounting entity and the auditor’s opinion.
The methodology is based on the statistical analysis of the data using the Chi-square test of independence applied to a sample of 800 randomly selected accounting entities from all V4 countries (200 per each country in question).
The results demonstrated significant differences in the management approaches to financial reporting, especially in the area of the statutory duty of auditing. In addition, quantitative research was conducted to determine whether there is a relationship between the size of the accounting entity and the auditor’s opinion. At the 5% significance level, no such dependence has been found for any of the V4 countries, but at the 10% significance level, the dependence has already been proved in case of the Republic of Poland and Hungary.
The practical value of the obtained results is the knowledge of how to manage accounting standards for business entities in the V4 countries, as well as to determine the statutory duty to audit financial statements. These results might be of a special practical importance for business managers, tax authorities, and auditors operating in the EU countries.