Acta academica karviniensia, 2012 (vol. 12), issue 2

SELECTED ASPECTS OF PERFORMANCE MANAGEMENT AS A COMPONENT OF THE CONTEMPORARY MANAGEMENT OF BUSINESSES

Dagmar Burdová

Acta academica karviniensia 2012, 12(2):5-17 | DOI: 10.25142/aak.2012.018  

The article focuses on performance management - a current topic widely discussed and one that can be indisputably theoretically defined as the single most important condition for a company to operate successfully. With the ever-changing business environment of today, managers are very often considered to be the decisive factors within a company's management. The article emphasizes the role of managers in the areas of performance and effectiveness in the company by managing the performance of teams and individuals. Other key points of the article are outlining the most important requirements of successful managers in today's quickly changing and turbulent...

SHRNUTÍ PRIMÁRNÍHO VÝZKUMU VZDĚLÁVACÍHO PROJEKTU Č.: 22410420011 INOVACE - CESTA KE ZVYŠOVÁNÍ KONKURENČNÍ SCHOPNOSTI A ROZVOJE REGIONŮ

Adam Černý, Marie Gabryšová

Acta academica karviniensia 2012, 12(2):18-28 | DOI: 10.25142/aak.2012.019  

This article deals with primary research methodology and partial results of cross-border cooperation project, which takes place at Silesian University in Opava, School of Business Administration in Karviná. In the first chapter there are a brief project settings, goals and timeframe description. The second chapter describes secondary and primary research methodology, key project research indicators and their links to next project phases. In the third chapter there are listed factors with positive or negative impact on data collection process. A brief description of their solutions and final impact is listed too.

ÚČETNÍ REFORMA VEŘEJNÝCH FINANCÍ V ČESKÉ REPUBLICE A JEJÍ VLIV NA ÚČETNICTVÍ, ÚČETNÍ ZÁVĚRKU, PŘEZKOUMÁNÍ HOSPODAŘENÍ A AUDIT ÚČETNÍ ZÁVĚRKY NĚKTERÝCH VYBRANÝCH ÚČETNÍCH JEDNOTEK

Jana Hakalová, Alžběta Urbancová

Acta academica karviniensia 2012, 12(2):29-42 | DOI: 10.25142/aak.2012.020  

The objective of this paper is to give information about the legal regulations for bookkeeping of some selected accounting entities in 2010 and 2011 and also to warn of some problems with the practical application of accounting methods in connection with review of the economy of municipalities and with the audit of financial statements of some selected accounting entities in context of the accounting reform of the public finance in the Czech Republic.

THE INFORMATION SOURCES FOR THE COMPANY DECISION MAKING PROCESS BY BUYING NEW COMPANY VEHICLES WITH REGARD TO ELECTRIC VEHICLES

Eva Chlebišová, Jana Kyzeková

Acta academica karviniensia 2012, 12(2):43-52 | DOI: 10.25142/aak.2012.021  

The current period is characterized by an exceptionally high increase in production and use of cars, increase of gas consumption and significant changes of climatic conditions. One of the possible ways of solutions, not only environmental but also economic problems, is utilization of electric-powered cars. The enlargement of the electric vehicles use as a new and untested technology market is necessary to be supported by marketing activities. This article offers a model of marketing communication to promote the expansion of electric cars to organizations, based on the marketing research, which was held in the Czech Republic in 2010. The main objective...

NÁKUPNÍ STRATEGIE - SINGLE A MULTIPLE SOURCING

Jana Kašparová

Acta academica karviniensia 2012, 12(2):53-60 | DOI: 10.25142/aak.2012.022  

This article pursues issues of strategy and strategic management in area of purchasing (procurement) as the department in organizational structure of the company and from the position of its functions. Further the article ruminates over the risks, advantages and disadvantages of single and multiple sourcing strategies in connection to internal affairs of the company and also to external reversible relation between the company and its market surroundings.

DŮSLEDKY IMPLEMENTACE SMĚRNICE MiFID PRO JEDNÁNÍ OBCHODNÍKŮ S CENNÝMI PAPÍRY VE VZTAHU KE KLIENTŮM

Lucie Meixnerová

Acta academica karviniensia 2012, 12(2):61-75 | DOI: 10.25142/aak.2012.023  

The Markets in Financial Instruments Directive (MiFID), was come into force in November 2007 and broadens the scope of both services and financial instruments covered previously by the Investment Services Directive (ISD). MiFID sets out new policies, processes and the conduct of business rules with clients and controls around how an investment firm works on a daily basis with clients. These rules are differ depending on the classification of the clients themselves (retail client, professional client or eligible counterparty). MiFID sets out the basic information requirements and fiduciary duties of investment firms towars their customers. The objective...

K OTÁZKE ETICKÝCH KOMPETENCIÍ V PROFESIJNEJ ETIKE MANAŽÉRA

Daniela Navrátilová

Acta academica karviniensia 2012, 12(2):76-83 | DOI: 10.25142/aak.2012.024  

The article deals with the role of managerial ethics in the process of ethical competencies formation as important part of professional training of a manager. The author understands the process as open and continuous being integrated to intellectual equipment of a manager with the aim of its creative implementation.

LEGISLATIVNÍ RÁMEC ROKU 2012 PRO PODNIKÁNÍ V OBLASTI OBNOVITELNÝCH ZDROJŮ ENERGIE

Nina Pawliczková, Adam Pawliczek

Acta academica karviniensia 2012, 12(2):84-92 | DOI: 10.25142/aak.2012.025  

Presented item deals with legal conditions for entrepreneurship in the branch of renewable energy sources (RES), valid in the year 2012 in the Czech Republic. There are mentioned policies of RES in CR rising from EU directives and important legal regulations concerning entrepreneurship in RES. Next paragraphs characterize specific conditions for entrepreneurship in utilization of wind energy, hydropower, geothermal energy, biomass and solar power. The conclusion shortly summarizes perspectives of entrepreneurship in RES in near future as a basic activity of sustainable economy.

ZÁKLAD DANĚ - SUPERHRUBÁ MZDA VERSUS HRUBÁ MZDA ZAMĚSTNANCE

Marcela Prausová

Acta academica karviniensia 2012, 12(2):94-105 | DOI: 10.25142/aak.2012.026  

Introduction of a super-gross income represent an important change for the end of 2007 an employee's gross income was a tax base and at the same time the progress taxation was applied. Installation of a supergross income concept has caused an important increase of a tax base and a way of taxation was transformed into so called an equal taxation and the new equal tax at rate of 15 percent came into force as well.

EKONOMICKÉ ZHODNOCENÍ PROVOZU WEBOVÝCH APLIKACÍ

Petr Rozehnal

Acta academica karviniensia 2012, 12(2):106-112 | DOI: 10.25142/aak.2012.027  

The paper is devoted to questions of economic evaluation of website running. Suitable bases for rational examination of actual state and possible development are essential for decision making within further development. Possibilities of quantification of contributions and expenses resulting from web running are discussed. Hereat contributions assessment is fundamental, especially with consideration of non-transaction profits. Majority of methods are namely limited to assessment of contributions resulting from realized transactions (executed sales typically). Aspect of expenses is also briefly mentioned at the close.

MODELOVÁNÍ V EPIDEMIOLOGII

Radmila Stoklasová

Acta academica karviniensia 2012, 12(2):113-122 | DOI: 10.25142/aak.2012.028  

This paper deals with mathematical models suitable to describe spread of the epidemic of influenza and validates the application of these models to the data of the Health Institute in Ostrava obtained under System of health and environment monitoring in the Czech Republic for the period 2001 - 2010. Aim is to design a suitable mathematical model of the spread of flu, so such a model to be valid.

POSKYTOVATELÉ PLATEBNÍCH SLUŽEB MALÉHO ROZSAHU V MEZINÁRODNÍM OBCHODĚ

Rostislav Šárek

Acta academica karviniensia 2012, 12(2):123-133 | DOI: 10.25142/aak.2012.029  

This article deals with the payment service provider of small-scale. These entities are authorized to provide payment services in the Czech Republic thanks to Payment System Act. This paper provides a practical analysis of the behavior of these entities with a preview of a defined theoretical base, which represents also the current legislation. Potential customers of these payment services are mainly small and medium enterprises, entrepreneurs and private individuals too. From a wide range of payment services this article mainly focuses on the implementation of cashless payments to and from abroad, which are associated with the conversion of a Czech...

DATA ACQUISITION FOR THE CREATION OF THE PREDICTION MODEL

Monika Šimánková

Acta academica karviniensia 2012, 12(2):134-145 | DOI: 10.25142/aak.2012.030  

This article focuses on theoretical and practical information, which is necessary for the creation of the prediction model; that means collecting theoretical information from the point of view of rewarding manual workers according to their performance. It also describes examples using this kind of rewarding, gained from research of custom machinery companies. The prediction model was created on the basis of this information, concentrating on the choice of right rewarding payment system and the display of results of the using the selected model on the company's financial data.

MOŽNOSTI PODPORY VENKOVSKÉHO CESTOVNÍHO RUCHU V OBLASTI MORAVSKOSLEZSKÉ BESKYDY

Klára Václavínková

Acta academica karviniensia 2012, 12(2):146-158 | DOI: 10.25142/aak.2012.031  

This article aims to identify specific requirements for the development of rural tourism in the area known as the. In the first part of the core concepts are defined in the rural tourism as Agrotourism or sustainable development, followed by assessment of natural and cultural assumptions in the area. In conclusion the options for development. The basic assumptions include the natural and cultural attractions in the area and their use for business support in rural tourism.

KNOWLEDGE INFRASTRUCTURE IN REGIONS AS THE QUALITY OF BUSINESS ENVIRONMENT FACTOR

Vladimír Žítek, Viktorie Klímová, Milan Viturka

Acta academica karviniensia 2012, 12(2):159-168 | DOI: 10.25142/aak.2012.032  

The assessment of knowledge infrastructure, implemented on the level of administrative districts of authorized municipalities - 206 units in total, is aimed at the institutional support for knowledge base development, the fundamental component of which is the infrastructure for education. The main attention is paid to the complexity of appropriate supply. The main objective of the article is dividing of districts into five qualitative groups and their synthesis by regions. The biggest weight is assigned to the location of public universities in regions, lower weight to private universities, colleges and secondary schools. The obtained data about the...

KOSINIAK - KAMYSZ, K., KRUCZEK, D., KUCHARCZYK, D., CZECH, A. Turystyka wiejska - podstawy organizacji i charakterystyka dzilalności

Václav Lednický, Jacek Pyka

Acta academica karviniensia 2012, 12(2):169-171 | DOI: 10.25142/aak.2012.033  

List of Reviewers

Acta academica karviniensia 2012, 12(2):173-175