Acta academica karviniensia, 2011 (vol. 11), issue 1
USE OF GIS TO STUDY TOURISM BURDEN - CASE STUDY OF PROTECTED LANDSCAPE AREA KOKOŘÍNSKO
Michaela Antoušková, Jana Mikulec
Acta academica karviniensia 2011, 11(1):5-16 | DOI: 10.25142/aak.2011.001 
Sustainable tourism development should be proposed and realised on the bases of monitoring its impacts, among them also tourism burden of a concrete region. Presented article deals with hiking and tourism burden in the protected landscape area Kokořínsko. Concretely the article analyses tourism supply and demand in the region and further monitors the burden of hiking trails. To monitor the burden of hiking trails the GIS (geographical information systems) are used, as new methods for evaluating tourism impacts in the Czech Republic.
PROBLEMATIKA ADAPTACE CIZÍCH SLOV V ČEŠTINĚ
Hanne-Lore Bobáková
Acta academica karviniensia 2011, 11(1):17-24 | DOI: 10.25142/aak.2011.002
The article deals with some questions of foreign words of English origin adaptation. It follows the works published in the past, and focus on the completion with respect to the phenomenon of the Czech and English interference. The contribution points at the complexity of the adaptation process, which is illustrated by some examples, obtained from current dictionaries excerption.
MOŽNOSTI POUŽITÍ ANALYTICKÝCH METOD V LOGISTICKÉ ANALÝZE REGIONU
Josef Botlík
Acta academica karviniensia 2011, 11(1):25-36 | DOI: 10.25142/aak.2011.003
The article deals with the description of analytical methods suitable for analysis of logistical systems. The description is focused on a wide range, starting with a general description of analytical methods, gradually specifying methods suitable for logistics and finally outlines new methods of analysis fit for logistical systems. Below the article specifies the basic concepts of research, the general description of the approach to research, the description of research methods and their applications, the description of research methodology focusing on logistics and the resulting description of the methods used in logistics. The aim is to summarize...
IMPACT ON CORPORATE MANAGEMENT BY INSTITUTIONAL INVESTORS
Michael Diederich
Acta academica karviniensia 2011, 11(1):37-48 | DOI: 10.25142/aak.2011.004
Will give an overview of the increasing influence of institutional shareholder in public listed companies. This topic is getting more and more important because the dominance of the capital markets is increasing and institutional investors are asking for more voting power. One could see in the resent history that these shareholder use the voting power which in return has an impact on the corporate governance framework for companies. The aim of this paper is to evaluate the increasing dominance of institutional shareholder and to give an overview of the most used measures by institutional shareholders.
AKTUÁLNE OTÁZKY EFEKTÍVNOSTI, ROVNOSTI A KVALITY VO VZDELÁVACOM PROSTREDÍ
Iveta Dudová, Simona Polonyová
Acta academica karviniensia 2011, 11(1):49-57 | DOI: 10.25142/aak.2011.005
Globalisation, organisational and technological changes, demographic developments and migration flows challenge education institutions to equip learners with a wide range of key competences and skills. In this context, education and training policies can have a positive impact on sustainable development, competitiveness, social cohesion and employment. The main topics of this paper are efficiency, quality and equality in European education and training systems. This paper aims to analyse the concepts of efficiency, quality and equality of education and training and to offer an overview of the political cooperation through work programs (the Education...
EFFECTS OF CREATIVE ACCOUNTING ON THE FUTURE OF THE COMPANY
Veronika Fišerová
Acta academica karviniensia 2011, 11(1):58-64 | DOI: 10.25142/aak.2011.006
This article is about creative accounting in join stock company, it shows advantages and disadvantages and it also describes reasons why the share holders deform financial statements. On the simple example it will shown the impact of creative accounting and its declarations. Under the term "creative accounting" is hidden preventing accounting and auditorial reports about the real state of company and consequently providing if incorrect information. The goal of this article is to show how the practising creative accounting can influence the declaration of operating results in the company.
HISTORICKÝ VÝVOJ A AKTUÁLNÍ SITUACE NA POLSKÉM AKCIOVÉM TRHU
Lukáš Chylík
Acta academica karviniensia 2011, 11(1):65-78 | DOI: 10.25142/aak.2011.007
The article deals with the basic characteristics of the capital market in Poland, focusing on the stock market. The introduction describes the historical development of the market and subsequently analyzed the historical development of key indicators such as the development of the main stock market index WIG20, market capitalization of companies traded on the stock exchange, etc. The main comparative indicator for the better explanatory power was selected Stock Exchange in Prague including the main index PX.
PROJECT OF UPDATING THE CONCEPTUAL FRAMEWORK OF THE IAS/IFRS AND ITS INFLUENCE ON THE ACCOUNTING IN THE CZECH REPUBLIC
Olga Malíková, Zdeněk Brabec
Acta academica karviniensia 2011, 11(1):79-91 | DOI: 10.25142/aak.2011.008
This article is engaged in a comparative analysis of the existing IASB's framework with the proposal of a new improved version, which is elaborated within the common convergence project of the International Financial Reporting Standards (IASB) and the United States Financial Accounting Standards Board (FASB). After that some inferential conclusions for accounting in the Czech Republic are analysed.
PRISPÔSOBOVANIE MARKETINGOVÉHO MANAŽMENTU PODNIKATEĽSKÝCH SUBJEKTOV MÄSOSPRACUJÚCEHO PRIEMYSLU VNÚTORNÉMU TRHU EU
Ladislav Mura
Acta academica karviniensia 2011, 11(1):92-103 | DOI: 10.25142/aak.2011.009
The agricultural goods market went through fundamental changes throughout the last ten years. The biggest influence came by the transformation of ownership and the international companies penetration into the food-processing business. The meat processing industry can be characterized as one that almost consists of small and medium enterprises only. To survive this sharp competitive environment requires an effective usage of marketing management priciples. The meat processing industry has to adapt to the new conditions of the common EU market as well. This article is analysing the main fields of marketing management adaptation of enterprises to the...
EVROPSKÉ DOTAČNÍ ZDROJE PRO MALÉ A STŘEDNÍ PODNIKY
Jan Urbánek
Acta academica karviniensia 2011, 11(1):104-110 | DOI: 10.25142/aak.2011.010
The Czech Republic has the possibility to utilize financial sources on development projects in the frame of European subsidy sources. Subsidy sources are structured on the all-European, national and regional level. A part of subsidy sources is focused on the theme of support and development of SME's. The paper deals with the key subsidy sources to which can SME's and organisations supporting SME's submit their development projects and thus claim for the financial help.
INSURANCE CONDITIONS FOR ENVIRONMENTAL LIABILITY
Eva Vávrová
Acta academica karviniensia 2011, 11(1):111-121 | DOI: 10.25142/aak.2011.011
Since 2004, the Environmental Liability Directive No. 2004/35/EC is the basic document which has governed liability for damage to the natural environment in the European Union, as amended by subsequent regulation No. 2006/21/EC. The main purpose of the legislation was to ensure that the polluter responsible for the damage pays all costs for rectifying its consequences. If it concerns damage to the natural environment, the operator must undertake measures for rehabilitation, replacement and regeneration of damaged natural resources. Primary replacement, which returns damaged natural resources to their original state, may be differentiated from complementary...
NOVACKÁ, L. A KOL. Cestovný ruch, technika služieb, delegát a sprievodca
Václav Lednický, Zuzana Stefanovová
Acta academica karviniensia 2011, 11(1):123-125 | DOI: 10.25142/aak.2011.012
BĚLOHLÁVEK, A. J. Ochrana přímých zahraničních investic v energetice
Alena Pauličková
Acta academica karviniensia 2011, 11(1):126-128 | DOI: 10.25142/aak.2011.013
JEŽKOVÁ, R., JEŽEK, J. Podnikanie a jeho komunálna a regionálna podpora
Alena Pauličková
Acta academica karviniensia 2011, 11(1):129-130 | DOI: 10.25142/aak.2011.014
DULAKOVÁ, D., SMYČKOVÁ, R. A KOL. Praktikum z občianskeho práva, z rodinného práva a z práva duševného vlastníctva
Alena Pauličková
Acta academica karviniensia 2011, 11(1):131 | DOI: 10.25142/aak.2011.015
PUTNOVÁ, A., RAŠTICOVÁ, M. et. al. Cooperation between Technical Universities and Industrial Enterprises
Jarmila Šebestová
Acta academica karviniensia 2011, 11(1):132 | DOI: 10.25142/aak.2011.016
List of Reviewers
Acta academica karviniensia 2011, 11(1):133-135