Acta academica karviniensia, 2011 (vol. 11), issue 2
TESTOVANIE LINEÁRNEJ ZÁVISLOSTI RIZIKA A MIERY VÝNOSNOSTI V ROVNOVÁŽNOM MODELY CAPM
Jozef Glova
Acta academica karviniensia 2011, 11(2):5-15 | DOI: 10.25142/aak.2011.018 
This article explores CAPM equilibrium model with the objective to formulate and test hypotheses that should equilibrium model of capital asset pricing holds whether one believes in this model. We examined whether the strategies with respect to risk (Beta) over long period produce returns consistent with modern capital theory, as well as of CAPM model. Therefore we formulated an hypotheses whether higher risk, expressed by Beta, should be associated with a higher level of return and whether the return is linearly related to market portfolio through Beta coefficient significantly. To test this hypothesis on empirical data we used two tests of CAPM model,...
NOVÉ TRENDY VE VYUČOVÁNÍ KULTUŘE
Krystyna Heinz, Irena Orszulik
Acta academica karviniensia 2011, 11(2):16-27 | DOI: 10.25142/aak.2011.019
The article focuses on the role of intercultural competence and teaching culture in the era related to postmodernism. In the first part it presents the development of intercultural competence in various cultures, the other parts are devoted to the pragmatic view of some intercultural issues with the culture values, ethics, emphasis on expressing politeness, developing empathy, and listing new trends in teaching culture. It introduces a newly developed course Personal Development Skills for Mobilities which will become part of the curriculum at School of Business Administration in Karviná.
ANALÝZA VÝSLEDKŮ SLEDOVÁNÍ KONDIČNÍCH PŘEDPOKLADŮ SPORTOVNÍHO VÝKONU MLADÝCH KRASOBRUSLAŘŮ POMOCÍ METOD PRO DOBÝVÁNÍ ZNALOSTÍ Z DAT
Jiří Helešic, Jan Górecki
Acta academica karviniensia 2011, 11(2):28-43 | DOI: 10.25142/aak.2011.020
Between years 2001 - 2010 we have cooperated with figure skating clubs from Moravian-Silesian region and Czech ice skating association. We have been evaluating kinetic performances of young figure skaters in a test battery which was focused on expression of explosive strength of legs. Testing procedure has completed about 280 young figure skaters aged 6 - 19 years. To find eventual hidden relations among monitored variables and to confirm or to overcome assumed causal relations we have used selected analytical methods from Data Mining methodology.
TALENT MANAGEMENT AND ITS USE BY ORGANIZATIONS IN THE MORAVIAN-SILESIAN REGION
Petra Horváthová, Marie Mikušová
Acta academica karviniensia 2011, 11(2):44-56 | DOI: 10.25142/aak.2011.021
The article is aimed not only, on the basis of available theoretical information, at describing the nature, significance, benefits and particular processes of talents management (their acquisition, development and retention) but also at bringing information on the scope and the level of use of talent management by organizations in one of the Czech Republic regions, in the Moravian-Silesian Region. On the basis of data acquired by a questionnaire survey it has been found out that organizations in the above-mentioned region are implementing the system of talent management on a small scale: this approach is used by 3.8 % of organizations only that is...
SEMANTIC PROTOTYPE IN THE CZECH CULTURE
Pavla Chejnová
Acta academica karviniensia 2011, 11(2):57-65 | DOI: 10.25142/aak.2011.022
The topic of this article is the categorization in the Czech cultural and language context. I am presenting the results of the survey that I carried out among 1689 informants in 2008. The survey was oriented at mapping semantic prototypes in selected categories (domestic animal, means of transport, wild forest animal, furniture, fruit, vegetables, tree, and flower). The collected data were interpreted according to subjective factors, e.g. age and gender of the informants. The data were also quantified according to the frequency of answers.
ANALYSIS OF THE ATTITUDES OF CZECH ENTREPRENEURS ON ISSUES OF ELECTRIC VEHICLES' UTILIZATION IN MORAVIAN-SILESIAN REGION
Eva Chlebišová, Jana Kyzeková
Acta academica karviniensia 2011, 11(2):66-76 | DOI: 10.25142/aak.2011.023
Current automobile industry is coming through the fast rise and the growing amount of vehicles producing exhaust gases is increasing pollution in city centres. One possibility to protect the urban environment is to use vehicles with electric engines, which do not emit pollution and noise. Thanks to modern sophisticated technologies current electric vehicles are comparable with common vehicles with combustion engines. In this paper, we discuss possibilities and limitations of diffusion and utilization of the electric vehicles and attitudes of entrepreneurs to the usage of electric vehicles for company purposes. The input data were gained during the...
CORPORATE TAX BURDEN IN THE CZECH REPUBLIC AND EUROPEAN UNION
Ivana Koštuříková
Acta academica karviniensia 2011, 11(2):77-89 | DOI: 10.25142/aak.2011.024
The objective of this contribution is to assess the development and the current state of the tax burden in the Czech Republic as a significant factor of the growing competition among the individual European Union countries, concentrating on the statutory and implicit corporate income tax rates. Comparison of the implicit tax rates across the individual countries provides indications whether substantially different tax approaches exist to companies with identical characteristics, but dislocated in different countries.
CHOVÁNÍ ZAMĚSTNANCŮ VE FIRMÁCH JAKO SPOJITOST NA NEZAMĚSTNANOST
Petra Koudelková
Acta academica karviniensia 2011, 11(2):90-97 | DOI: 10.25142/aak.2011.025
The paper deals with the issue of unemployment during the financial crisis. In addition to compare the number of unemployed people from the financial meltdown and its course, I also discussed the lack of jobs and employee morale. Important characteristic of human morality is willingness to work and loyalty. This is an important role in unemployment. Also the viability of enterprises depends on willingness to work and loyalty.
VYBRANÉ PROBLÉMY IMPLEMENTÁCIE MODELU RIADENIA STRATEGICKEJ A OPERATÍVNEJ VÝKONNOSTI PODNIKOVÝCH PROCESOV
Marcela Kovaľová
Acta academica karviniensia 2011, 11(2):98-109 | DOI: 10.25142/aak.2011.026
This article deals with selected issues of implementation of the model of management of strategic and operative performance of business processes. The author in pursuance of the proposed model of management of strategic and operative performance of business processes and verifies this model in one of the chosen company. Author proposes the key assumptions of the model in terms of business practice and clarifies several issues that may be in future the potential barriers of implementation of this model in other enterprises.
ZHODNOTENIE FINANČNEJ SITUÁCIE ČESKEJ PODNIKATELSKEJ POJIŠŤOVNY, A. S., VIENNA INSURANCE GROUP V OBDOBÍ 2003 - 2010
Miroslav Lukáč, Eva Kafková
Acta academica karviniensia 2011, 11(2):110-118 | DOI: 10.25142/aak.2011.027
This article is focused on evaluation of financial situation of Česká podnikatelská pojišťovna, a. s., Vienna Insurance Group, which represents the eighth biggest insurance company in Czech Republic in the last years. The evaluation was realized through the chosen financial indicators: insurance written premium, trading income, analysis reporting income and loss, liquidity, rentability and investment activity analysis. We compared reached results of ratio indicators of Česká podnikatelská pojišťovna, a. s. from 2003 to 2010 with results of all Czech insurance industry in 2010 and concurrently with recommended attributes from rating agency Standard...
EVALUATION OF RANKING SIMILARITY IN ORDINAL RANKING PROBLEMS
Jiří Mazurek
Acta academica karviniensia 2011, 11(2):119-128 | DOI: 10.25142/aak.2011.028
In ordinal ranking problems objects, alternatives, products, services, etc. are ranked by several experts and the goal is to convert a set of (generally different) rankings into the final group consensus ranking. However, this goal depends on a degree of agreement among rankings. With random rankings one cannot expect to get meaningful consensus, but if rankings are "close" and represent agreement between experts, then the final group consensus has much more sense. The aim of this article is to present the evaluation of similarity among rankings, which is based on Kendall's τ and W, Spearman's ρ, Pearson's r and dot product of vectors. Cases...
FIRM INCENTIVES TO ENGAGE IN INTERNATIONAL TRADE
Bohuslava Mihalčová, Luboš Socha, Pavol Bajusz
Acta academica karviniensia 2011, 11(2):129-135 | DOI: 10.25142/aak.2011.029
As a rule, we identify four reasons for which companies seek to be engaged in international trade. Firstly, there are limits to the increase in the turnover within a national market due to limited number of customers, their purchasing power, competition and quality of production or services. Secondly, it is outsourcing, when a company capitalizes on the comparative advantages of national economies. Thirdly, we talk about diversification of sales when operators try to eliminate volatility in the turnover by better timing the sale of its products going beyond national markets. Finally, the competitive risk reduction by using comparative advantage to...
PILIERE DÔCHODKOVÉHO SYSTÉMU NA SLOVENSKU A INVESTOVANIE V DÔCHODKOVÝCH FONDOCH S VYUŽITÍM AKTUÁLNYCH DÁT
Ľudmila Pavliková
Acta academica karviniensia 2011, 11(2):136-145 | DOI: 10.25142/aak.2011.030
Pension system is slightly different for each country. It differs, by a lesser or greater involvement by the State or private companies to organize a system of social insurance and retirement pension saving. The conditions under which such systems operate in different countries are different but in many thinks they are common. Therefore, when considering such a system in a country and finding its weaknesses, it can lead to a partial learning in other country. This article is trying to highlight the current problems of pension systems that arise during the operation of new, reformed pension systems - specially for pension funds. Given the scale of contribution,...
PRIVÁTNE ZNAČKY
Eva Poliačiková
Acta academica karviniensia 2011, 11(2):146-155 | DOI: 10.25142/aak.2011.031
This paper has arison with the view of allow to readers to inform about the new intellectons, practices, taht are to be used by introduction of privat marks. Its includes definition of privat mark, its phased implant on the market, importance of privat marks for producers, sellers and consumers. Further provides segmentation of privat marks as well as the strategy of theirs introduction. Final phase of this paper deals about relationship of the customer and mark, of the functions of marks and types of customers divided by loyality of customers to mark.
REAL CONVERGENCE TRENDS IN CENTRAL AND EASTERN EUROPEAN COUNTRIES TOWARDS EUROZONE: TIME-VARYING CORRELATION APROACH
Petr Rozmahel
Acta academica karviniensia 2011, 11(2):156-164 | DOI: 10.25142/aak.2011.032
The paper deals with an actual issue of the Euro adoption in the Central and Eastern European countries. The main goal is to assess the preparedness of candidate European countries to adopt the Euro from a perspective of the theory of Optimum Currency Areas (OCA). The measure of dynamic similarity of business cycles of selected Central and Eastern European countries (CEE), Baltic countries and the Eurozone was applied in the analysis. This measure indicates dynamic convergence trends of the CEE and Baltics towards the Eurozone. Business cycle correlation belongs to characteristics listed within a frame of the New Theory of Optimum Currency Areas approach....
ENVIRONMENTAL TAXES IN THE CZECH REPUBLIC
Šárka Sobotovičová
Acta academica karviniensia 2011, 11(2):165-173 | DOI: 10.25142/aak.2011.033
The article deals with implementation of environmental taxes in the Czech Republic depending up the rules of the European Union. It analyses status of the taxes from the state budget revenues perspective.
INTERCULTURAL CONCEPT OF GLOBAL PRODUCTS
Miroslava Heczková, Michal Stoklasa
Acta academica karviniensia 2011, 11(2):174-185 | DOI: 10.25142/aak.2011.034
The article is to characterize and determine the concept of globalization while considering the differences in the theories of global and intercultural marketing. It describes the advantages and disadvantages of globalization in relation to the company, possibilities of application of standardization or adaptation. The fundamental part is to outline the intercultural approach to global products for middle and small sized companies. At the end of the article authors propose a case study describing the aforementioned theory on a general example.
OCHRANA ZÁJMŮ SPOTŘEBITELŮ JAKO SOUČÁST KONCEPCE SPOLEČENSKÉHO MARKETINGU?
Pavla Sýkorová, Halina Starzyczná, Emanuel Šustek
Acta academica karviniensia 2011, 11(2):186-195 | DOI: 10.25142/aak.2011.035
The article speculates about the problems of relations of the social marketing and protection of interests of consumers. It relates from theoretical knowledges of this most modern marketing conception, from basic documents, which are concerned in the protection in the EU and in the Czech Republic. The paper presents the most known positive and negative schedules according to select components of marketing mix.
JAK VYSOKÉ JE KORPORÁTNÍ DAŇOVÉ ZATÍŽENÍ?
Irena Szarowská
Acta academica karviniensia 2011, 11(2):196-207 | DOI: 10.25142/aak.2011.036
The acticle is focused on corporate income tax. The aim of the article is to determine tax rates for comparing corporate tax burden as several methods and rates can be used for comparison of corporate tax burden. Statutory corporate income tax rates are not the right indicator for the comparison of the real economic tax burden so effective corporate tax rate are often used for these purpose. Effective corporate income tax rates can be based on three different methods: macro backward looking, micro backward looking or micro forward looking. Differences between the approaches are used due to differences in data and varying degrees of data aggregation....
BĚLOHLÁVEK, A. J., HÓTOVÁ, R. Znalci v mezinárodním prostředí - v soudním řízení civilním a trestním, v rozhodčím řízení a v investičních sporech
Alena Pauličková
Acta academica karviniensia 2011, 11(2):208-209 | DOI: 10.25142/aak.2011.037
NOVÁČKOVÁ, D. Ekonomické slobody vnútorného trhu Európskej únie (v kontexte Lisabonskej zmluvy)
Alena Pauličková
Acta academica karviniensia 2011, 11(2):210-211 | DOI: 10.25142/aak.2011.038
ŠIROKÝ, J. A KOL. Tvoříme a publikujeme odborné texty: nejen pro ekonomy a manažery
Irena Szarowská
Acta academica karviniensia 2011, 11(2):212 | DOI: 10.25142/aak.2011.039
List of Reviewers
Acta academica karviniensia 2011, 11(2):213-216