Acta academica karviniensia, 2011 (vol. 11), issue 4

FLEXIBILITA NA TRHU PRÁCE

Ivana Broľíková

Acta academica karviniensia 2011, 11(4):5-12 | DOI: 10.25142/aak.2011.067  

The article deals with using flexible forms of employment which, under certain circumstances have a positive impact on the labour market. In European Union countries, this form of employment in comparison with the labour market in the Czech Republic is much more often used. The data are compared on the status of employed part-time jobs persons in the European Union and the Czech Republic with regard to the level of unemployment in each country. Flexibility is reflected in the labour market and has a positive or negative way, especially underemployment and marginalization of certain population groups. Decisions of the unemployed about the possibility...

OFF-BALANCE SHEET ACTIVITIES OF THE CZECH BANKING SECTOR

Veronika Bučková

Acta academica karviniensia 2011, 11(4):13-24 | DOI: 10.25142/aak.2011.068  

This paper focuses on the off-balance sheet activities of the commercial banks in the Czech banking sector. The goal of the paper is to find out some characteristic features of the off-balance sheet activities of the Czech banking sector. The first part of the paper explains what the off-balance sheet items are and what types of off-balance sheet operations exist. The next part is devoted to the aggregate off-balance sheet of banking sector of the Czech Republic and the analysis of its structure. In the following parts the off-balance sheet is compared with the balance sheet and there is assessed the profitability of the off-balance sheet activities....

CKD OPERACE V AUTOMOBILOVÉM PRŮMYSLU

Zuzana Cyprichová

Acta academica karviniensia 2011, 11(4):25-32 | DOI: 10.25142/aak.2011.069  

The article deals with CKD (Completely-Knocked-Down) operations, which represent supply of completely-knocked-down parts and components in the logistic chain. SKD (Semi-Knocked-Down) operations are lower level of CKD, the parts and components are semi-knocked-down. Both concepts are typical for automotive industry. The CKD centre provides a preparation, packaging and shipping parts in the standard containers. All types of a combined container transport can be used for shipment of CKD parts. The technological process for car assembly is similar like the production in a parent plant. CBU (Completely-Build-Up) is reverse of CKD operations. Like CBU are...

ROLE HODNOT V ORGANIZAČNÍ KULTUŘE

Lenka Černohorská

Acta academica karviniensia 2011, 11(4):33-44 | DOI: 10.25142/aak.2011.070  

During last decade is become concept of corporate culture important and popular topic as a source of competitive advantage. Following paper is focused on short theoretical analysis and definition of corporate culture term; main elements of organizational culture and importance of values in organizational culture. Within the context of existence advantages of positive corporate culture and organizational culture elements, are presented first survey's results between Czech firms. Research shows importance of organizational values, which are in comparison with mains attributes of entrepreneurship environment indicate interesting findings and conclusions.

PREZENTACE ROZVAHY PODLE MEZINÁRODNÍCH STANDARDŮ IAS/IFRS

Dagmar Čespivová

Acta academica karviniensia 2011, 11(4):45-55 | DOI: 10.25142/aak.2011.071  

This paper deals with completing and making public of a balance according to international standards of accounting audit.At first general information on financial accounting are described in context of international accounting harmonisation. The paper also describes basic accounting principles and presumptions to make balance of accounts. The goal of the paper is to analyse agreements and disagreements which result during completing of balance according to international accounting standards and czech accounting legislature.

SYSTÉM STRATEGICKÉHO POZOROVANIA VO VZ«AHU K FAKTOROM EXTERNÉHO PROSTREDIA A PODNIKOVEJ STRATÉGII

Lucia Demjanová, ©tefan Čarnický

Acta academica karviniensia 2011, 11(4):56-68 | DOI: 10.25142/aak.2011.072  

The aim of this paper was to model the relationship between the external environment, the system of strategic observation and the corporate strategy on a research sample of small and medium businesses in the field of building and construction industry operating in the area of East Slovakia. We created a model in the form of a diagram, in which we succeeded in confirming the existence of the following relationships:- Between the perceived significance of factors of macro-environment and the external micro-environment and the form of the applied system of strategic observation,- Between the perceived rate of instability (dynamics) of the factors...

PROSTOROVÁ ANALÝZA PROJEKTŮ OPERAČNÍHO PROGRAMU VZDĚLÁVÁNÍ PRO KONKURENCESCHOPNOST

Oldřich Hájek, Jiří Novosák, Kateřina ©ebestová, ©árka Hrabinová

Acta academica karviniensia 2011, 11(4):69-79 | DOI: 10.25142/aak.2011.073  

Human capital belongs to main factors when discussing causes of regional disparities on one hand and the ways how to stimulate regional development on the other. In this regard, the process of human capital building is traditionally connected with increasing productivity. It is noteworthy that the process of human capital building is based on education and learning. Moreover, human capital is perceived as an important factor of regional differentiation. Then, it is not surprising that human capital was firmly positioned in the fundamental conceptual framework of European cohesion policy with its goal to reduce spatial disparities. This article is focused...

CUSTOMER RELATIONSHIP MANAGEMENT - THEORY AND PRINCIPLES

Miroslava Heczková, Michal Stoklasa

Acta academica karviniensia 2011, 11(4):80-91 | DOI: 10.25142/aak.2011.074  

This article aims to explore the theoretical knowledge of customer relationship management (CRM) and its operating principle, so it allows finding issues that need to be addressed in the following primary research. That is why this article examines the development of CRM definitions, from their very beginning in the 90's of the 20th century to the present. On this development, the authors describe the change in the approach to CRM. Furthermore, the article describes the application architecture of CRM, i.e. analytical, operational and collaborative CRM, and provides an example of their practical operation. Authors also mention advantages and disadvantages...

CHALLENGES FOR HUMAN RESOURCES MANAGEMENT FOCUSED ON THE RECRUITMENT, EDUCATION AND REMUNERATION OF EMPLOYEES IN POST-CRISIS PERIOD

Petra Janečková, Radim Řihák

Acta academica karviniensia 2011, 11(4):92-103 | DOI: 10.25142/aak.2011.075  

This paper discusses the issues of HRM in relation to the economic crisis. The aim of the paper to highlight the key role of personnel management in post-crisis period with an emphasis on emerging new trends in HR and perspectives of their development. For the purposes of this paper and in connection with events in European countries and the expected arrival of another crisis, the authors define the post-crisis period in the Czech Republic from early 2010 to the end of the 3rd quarter of 2011. These trends of HRM outlined in this paper, which in many cases have been put into practice, will probably be slowed or inhibited by the next crisis. Nevertheless,...

STRUKTURALIZACE A ANALÝZA FAKTORŮ OVLIVŇUJÍCÍCH EFEKTIVNOST FÚZÍ A AKVIZIC

Stanislav Konkolski

Acta academica karviniensia 2011, 11(4):104-123 | DOI: 10.25142/aak.2011.076  

The expert content of the article is based on my thesis elaborated on theme of processes related to management of combining business entities, on the basis of mergers or acquisitions, concentrated on structuring and an analysis of cardinal factors affecting successfulness of M&A (mergers and acquisitions) processes management. Selection and an analysis of highly relevant methods and procedures for evaluation of M&A processes results are not dealt with here. The method EVA (economic value added) is used for assessment of successfulness and effectiveness of M&A or for evaluation of M&A performance efficiency (post acquisition performance)....

SOCIÁLNĚ-PSYCHOLOGICKÉ ASPEKTY MOTIVACE A ROZVOJE PRACOVNÍKŮ

Vojtěch Malátek

Acta academica karviniensia 2011, 11(4):124-135 | DOI: 10.25142/aak.2011.077  

This article deals with employee motivation and development from the social-psychological viewpoints. Primarily emphasized is the importance of these viewpoints in the scope of employee motivation and development, i.e. in personell activities which are, if they are appropriately handled by the enterprise management, one of the most important tools in the hard competition of these enterprises. Only properly motivated employees with required level of knowledge, learning, abilities and skills are the most precious performance resource which the enterprise has.

REAL WAGES AND UNEMPLOYMENT RATE RELATION - THE CASE OF THE CZECH REPUBLIC 1998-2010

Elena Mielcová

Acta academica karviniensia 2011, 11(4):136-144 | DOI: 10.25142/aak.2011.078  

The main aim of this article is to reveal the short and long run relation between real wages and unemployment rates on data from the Czech Republic 1998-2010. Results support the existence of negative long-run relationship between the two variables.

VELETRHY A VÝSTAVY JAKO NÁSTROJ MARKETINGOVÉ KOMUNIKACE VYSOKÝCH ©KOL

Barbara Morská

Acta academica karviniensia 2011, 11(4):145-158 | DOI: 10.25142/aak.2011.079  

Simultaneously with the development of society generally, it is essential for the educational institutions to communicate with current and potential customers, general public and all market players in a very efficient way, respecting all the developmental trends in the society. These institutions have a variety of marketing tools for their marketing communication at disposal. Trade fairs and exhibitions represent very significant tools. The article deals with the issues of trade fairs and exhibitions utilized in the marketing communications of high education institutions.

DAŇOVÝ SYSTÉM A DAŇOVÝ MIX V ČESKÉ REPUBLICE

Monika Pavlíková

Acta academica karviniensia 2011, 11(4):159-168 | DOI: 10.25142/aak.2011.080  

This article deals with the development of tax system and tax mix in the Czech Republic, the following points will be reviewed how significant influence of these well-known concepts to economic reality and how to the extent that the tax system affects the negative phenomena in society, as well as stimulating economic growth at well-chosen tax policy. Consequently, this article gives a historical outline of tax reforms that have been made in our country. The development of the tax mix, thus the individual taxes and quasi-taxes, as they have been developed over time and how they have impacted on our society.

FRAUD RISK ANALYSIS

Artur Piaszczyk

Acta academica karviniensia 2011, 11(4):169-178 | DOI: 10.25142/aak.2011.081  

This article presents and analyzes the issues related to the identification of fraud risk factors and appropriate response to the imminent risk of fraud. The paper presents examples of fraud risk factors in a general way to refer to all aspects of business. Considerations supported the results of research on issues of fraud, which were conducted on a global scale. Also discussed the role of corporate governance in the prevention of fraud.

Opinions of the students of the School of Business Administration of the Silesian University in Karvina on the application of the key functions of Balint groups in self-coaching

Dagmar Svobodová

Acta academica karviniensia 2011, 11(4):179-192 | DOI: 10.25142/aak.2011.082  

The paper presented analyzes the opinions of the students of the School of Business Administration of the Silesian University in Karvina on the utilization of Balint groups in self-coaching. The introduction describes Balint groups as one of the forms of group assistance in the resolution of communication problems in interpersonal relations. The first part of the paper clarifies the key functions of Balint groups in self-coaching. The second part of the paper characterizes a sample of coached students in Balint groups from the perspective of sex, age category and professional specialization. The third part of the paper consists of a quantitative analysis...

MURA, L. Internacionalizácia podnikateµskej činnosti malých a stredných podnikov vo vybranom samosprávnom kraji

Alena Pauličková

Acta academica karviniensia 2011, 11(4):193-194 | DOI: 10.25142/aak.2011.083  

The Development of the New Approach to Guidance in Life-Long Education within the Grundtvig Project Counselling in Life Long Learning

Oldřich Berka, Krystyna Heinz, Emanuel ©ustek

Acta academica karviniensia 2011, 11(4):195-199 | DOI: 10.25142/aak.2011.084  

List of Reviewers

Acta academica karviniensia 2011, 11(4):200-201