Acta academica karviniensia, 2013 (vol. 13), issue 4

MARKETING LOGISTICS

Ryszard Barcik, Marcin Jakubiec

Acta academica karviniensia 2013, 13(4):5-12 | DOI: 10.25142/aak.2013.058  

In the paper authors showed actual topic concerning connection between marketing and logistics and their spheres. The paper is divided into four main paragraphs which include: good's distribution and marketing instruments, logistics and marketing, marketing logistics and logistic-marketing management. Marketing could not exist without logistics and logistics could not exist without marketing - this main point authors tried to improve in following papers. All positive and negative factors of relation between marketing and logistics were shown. This relation created modern management - logistic-marketing management.

LEGAL ANALYSIS OF THE CONTROL THE AWARD OF PUBLIC CONTRACTS IN POLAND

Danuta Duda

Acta academica karviniensia 2013, 13(4):13-24 | DOI: 10.25142/aak.2013.059  

This article deals with the control the award of contracts in Poland. The aim of this paper is characterized the main authorities in matters of public contracts. President of the Public Procurement Office is a central government body competent for matters concerning public contract, as well as the Public Procurement Council is an advisory and consultative body of the President of the Public Procurement Office. Another important body, who controls the award of contracts in Poland is the National Appeal Chamber. The National Appeal Chamber shall be competent for the examination of the appeals against resolution of protests lodged in contract award procedures....

HUMAN RESOURCE MANAGEMENT FUNCTION IN FDI-INVESTED COMPANIES: EXPERIENCE FROM CENTRAL AND EASTERN EUROPE

Soňa Ferenčíková, Daniel Krajčík, Lucia Krajčíková

Acta academica karviniensia 2013, 13(4):25-33 | DOI: 10.25142/aak.2013.060  

The aim of the authors is to analyze the stages of the development of human resource management in Central and Eastern Europe since the change of the economic system and the beginning of transition to market economy as well as the consequences and the impact of the crisis on the human resource management function based on the survey conducted in 7 countries of Central and Eastern European region on the sample of 150 FDI-invested companies from manufacturing and service sector that were chosen randomly. 67 companies agreed to participate on the survey and complete the questionnaires. They were completed by the directors, heads or managers responsible...

COSTING IN CONDITIONS OF CZECH HOSPITALS

©árka Fialová

Acta academica karviniensia 2013, 13(4):34-43 | DOI: 10.25142/aak.2013.061  

In this article the current situation of the utilisation of costing in hospitals in the Czech Republic is dealt. The theoretical basis is described in the first section of the article which are followed by additional research results. In the research, the emphasis was on the composition of costs in hospitals, as well as the range of calculations and methods of calculation. In conclusion, the research results are evaluated and made recommendations. The research was performed as a part of the project of the Internal Grant Agency at the Tomas Bata University in Zlín on the subject theme" Project of Analysing of Economic-Managerial Methods and Tools Utilised...

IKT SUPPORT OF BALANCED SCORECARD SYSTEM'S IMPLEMENTATION IN SLOVAKIA

Jozef Glova, Beáta Gavurová

Acta academica karviniensia 2013, 13(4):44-55 | DOI: 10.25142/aak.2013.062  

The article provides a view of ICT support for the introduction and use of Balanced Scorecard in Slovakia. We assess the technical implementation of BSC through the evaluation of the methodology and the tools supporting the implementation of the BSC. Questionnaires and controlled interviews have been used within 16 Slovak ICT companies with implemented BSC system. Nowadays, managers are offered wide range of software tools, which not only declare the results, but also map the strategy and show the relationship of cause and effect, plan and create scenarios. Given today's large volumes of data, the difficulty of collecting, processing and archiving,...

CONTRIBUTION OF FINANCIAL RESOURCES OF SOCIAL ENTERPRISES (WISES) IN THE AREA OF CORPORATE SOCIAL RESPONSIBILITY

Renáta Halásková

Acta academica karviniensia 2013, 13(4):56-67 | DOI: 10.25142/aak.2013.063  

The objective of this article is to compare financial resources of several social enterprises from the Moravian-Silesian Region of the Czech Republic that help to re-integrate unemployed - from the category of disabled - back into the society. These firms are commonly referred to as work integration social enterprises (WISEs). Comparison is connected to the effects that are created in the area of social responsibility. For the comparison of the financing resources of these selected work integration social enterprises, the author uses method of multidimensional scaling. The effects of corporate social responsibility that are brought up by the financing...

PERCEPTION OF THE LEVEL OF CITIZENS' SENSE OF SECURITY IN KARVINA

©tefan Hečko, Petra Janečková, Vojtěch Malátek, Radim Řihák

Acta academica karviniensia 2013, 13(4):68-78 | DOI: 10.25142/aak.2013.064  

This article presents crucial results of realised sociological research "Perception of Sense of Security Degree of Karviná Citizens". The project was solved in cooperation with local government of city Karviná by Ph.D. students from Department of Social Sciences, Silesian University in Opava, School of Business Administration in Karviná under the expert tutelage of their supervisor. The article is divided into two chapters, the first chapter terminologically defines the issues of the subject and terms related to security and threats to citizens and enterprise. The second chapter discusses the methodology of realised questionnaire survey in the city...

RESEARCH AND DEVELOPMENT FINANCING AND ITS EFFECTIVNESS IN THE NEW EU MEMBER STATES

©těpán Horký, Luděk Kouba

Acta academica karviniensia 2013, 13(4):79-91 | DOI: 10.25142/aak.2013.065  

This article deals with the funding of research and development in new EU member states. The introductory part of the text offers a theoretical characteristic of the area of research and development. In the second part, there is described the funding, human resources in the research and development area and the results. The final part provides a discussion of the efficiency of the research and development funding; the discussion is based on a correlation analysis that is focused on the relationship between financial inputs on the one hand and patents and scientific publications on the other hand.

IMPORTANCE OF PROMOTING SALES IN ELECTRONIC SHOPS FOR B2C CUSTOMERS

Viktor Janouch, Kateřina Knápková

Acta academica karviniensia 2013, 13(4):92-101 | DOI: 10.25142/aak.2013.066  

The article deals with sales promotion in electronic shops. As one of the methods of marketing communications, sales promotion is a dynamically developing area. For e-shops, it is a key part of their marketing communications in an environment of increasing competition, where the volume of purchases over the Internet may be increasing, but at the same time, however, this fact is attracting more and more businesses and individuals to establish e-shops. Moreover, the development of information and mobile technologies and changes in customer behavior makes the forms of sales promotion acquire new forms. This situation has not been satisfactorily mapped...

TOLLING - AN ALTERNATIVE SOURCE OF WORKING CAPITAL FINANCING

Kamila Janovská, ©árka Vilamová, Iveta Vozňáková, Jiří Staněk, Petr Besta

Acta academica karviniensia 2013, 13(4):102-113 | DOI: 10.25142/aak.2013.067  

The tolling method can be considered as an effective tool to deal with critical situations of a company in the area of cash flow. Tolling can be characterized as a non-traditional tool of working capital financing that can be used in a project dealing with a critical situation of the company, primarily in order to finance production. Financing by means of the tolling method in the Czech Republic is primarily carried out on the basis of a private investor in small or medium-sized enterprises whose business activities are in the areas of civil engineering and light engineering. The article shows the potential utilization of tolling in construction industry...

FORMATION OF ABBREVIATED MULTI-WORD DESIGNATIONS IN CONTEMPORARY RUSSIAN

Drahoslava Kąandová

Acta academica karviniensia 2013, 13(4):114-122 | DOI: 10.25142/aak.2013.068  

Contemporary Russian is characterized by a tendency to economize linguistic means. Therefore, all kinds of multi-word designations abbreviation are very productive. These multi-word designations usually constitute official names of different realia. A significant increase in the number of abbreviations is related to a natural linguistic reaction to economic and socio-political changes. In the Russian language, abbreviation is deeply embedded in the word-formation system and is closely related to derivation and composition. Most Russian linguists consider abbreviations as common linguistic means of expression. Abbreviation extends word-formation, grammatical...

SUB-SAHARAN AFRICA'S FOOD PROBLEM AND AIR TRANSPORT ACTIVITY OF UNITED NATIONS

Zbyněk Kuna

Acta academica karviniensia 2013, 13(4):123-134 | DOI: 10.25142/aak.2013.069  

The author thinks about food problem of the Sub-Saharian Africa's countries. Among factors contributing to the food crisis there are demographic development with a sharp rise of population, degradation of natural environment, also political instability and military conflicts. Solving of the unfavourable nutrition situation will have a long-term character and advanced states will have to partake in it. In the paper, a special air transport activity of the UNO in Sub-Saharian Africa is characterized which is unsubstitutable in places hardly accessible with land transportation or in areas with a strained safety situation. After good experience with planes...

INSTITUTIONAL QUALITY INFLUENCE ON INNOVATION PERFORMANCE

©árka Laboutková, Pavla Bednářová

Acta academica karviniensia 2013, 13(4):135-145 | DOI: 10.25142/aak.2013.070  

One of the most important attributes of a competitive economy is the ability to innovate. This ability depends not only on technological progress and capital, but also on the environment in which innovation is implemented. Activities leading to innovations are costly and very risky. Companies are therefore looking for a stable environment. A stable environment can provide quality institutions, which include: the conditions for starting a business (so-called start-up), clear and transparent rules when dealing with public administration, investor protection, tax burden, low corruption, competence of public administration and its integrity, the same access...

QR-CODE BASED NON-REPUDIATION TRANSACTION VERIFICATION SYSTEM

Jakub Nantl

Acta academica karviniensia 2013, 13(4):146-152 | DOI: 10.25142/aak.2013.071  

The state-of-the-art methods for securing e-commerce transactions resistant even to compromised client workstation are based on using independent security devices or separate communication channels. These systems either do not support non-repudiation and/or are expensive and thus suitable only for special cases, where such additional costs are justified. In this article a new cheaper transaction verification method, which supports non-repudiation, is described. A cell phone or tablet communicating with the client workstation using qr-codes is used as an independent security device. There are no additional costs for service providers except for initial...

THE ISSUES OF REGIONAL DEVELOPMENT OF THE KINGDOM OF SWEDEN AND THE CZECH REPUBLIC

Martina Ortová, Pavla ©vermová

Acta academica karviniensia 2013, 13(4):153-162 | DOI: 10.25142/aak.2013.072  

The purpose of this paper is to analyze the regional problems of the Kingdom of Sweden at the beginning of the 21st century and to confront these findings with the regional policy of the Czech Republic. In the introduction the basic issues of Swedish regional development will be presented. In the text the tax issues will also be outlined, i.e. the system of taxes redistribution to the regional and local authorities in our republic and in Sweden. In the text a case study of regional association of "Western Sweden" follows (West Sweden the EU Project Analysis Service - WEPA). This association has established in Brussels its permanent representation and...

VEREJNÉ VÝDAVKY NA DÔCHODKY V KRAJINÁCH EÚ

Eva Rievajová, Andrea Chinoracká

Acta academica karviniensia 2013, 13(4):163-174 | DOI: 10.25142/aak.2013.073  

The article deals with the current development and expected changes in pension expenditure in the member countries of the EU. It is based on the reform of the pension system in Slovakia, objectives of the reform, evaluates the objectives in relation to the impact of the introduction of the second pillar funded pension system. Expenditure on pensions has a growing trend in all EU countries, as revealed from the economic analysis of the European Commission from 2012. This is based primarily on the expected demographic development of the population and the government deficit. The paper compared the gross and net replacement rate to salary from pension...

THE REPAYMENT OF THE EXCISE DUTY ON GREEN DIESEL AS TAX SUPPORT FOR AGRICULTURAL PRODUCTION IN THE CZECH REPUBLIC

Pavel Semerád

Acta academica karviniensia 2013, 13(4):163-169 | DOI: 10.25142/aak.2013.074  

This paper deals with the repayment of the excise duty on Green Diesel, which is one type of support for Czech farmers. The aim is to identify the current problems of farmers by using analysis of this support. On the basis of a model example, by comparing the farmer and the transporter, the point of view of equity of taxation is assessed. The tax burden on the transporter is greater than the tax burden on the farmer, which is against the rule of horizontal equity among tax payers. For this reason some associations propose that the government of the Czech Republic should either reduce the excise duty rate on Diesel or support other businesses too, e.g....

VALUE ADDED TAX REGIME BASED ON THE DATE OF PAYMENT

©árka Sobotovičová

Acta academica karviniensia 2013, 13(4):170-179 | DOI: 10.25142/aak.2013.075  

In standard system of VAT taxpayers are obliged to pay output tax, according to the chargeable event regardless of whether the invoices have been paid or not. The principle of cash accounting scheme consists in suspending the obligation to declare and pay tax until the payment is received. This article presents results of research that has been conducted within the student's grant. The aim of the survey was to find out whether entrepreneurs are interested in establishing a cash accounting system. It was found that taxpayers are often forced to put long maturity in their invoices and also 77 per cent of respondents have receivable overdue. The introduction...

THE IMPORTANCE OF INTERNET ADVERTISING IN E-BUSINESS

Veronika Svatoąová

Acta academica karviniensia 2013, 13(4):180-192 | DOI: 10.25142/aak.2013.076  

The current company is fighting against growing competitive pressures and finds it more and more difficult to maintain its current position. Therefore it has to find new forms, how to not only receive customers but also to keep them. These forms also include internet marketing, which is increasingly involved in overall business success. The main aim of the article is to analyse current and modern forms of Internet marketing in e-business with a focus on the most used tools of online advertising and assess its significance. The intention of the article is supported by personally conducted reconnaissance survey, which determines the extent of Internet...

E-COMMUNICATION TOOLS IN INTRA-ENTERPRISE COMMUNICATION IN COMPANIES OPERATING IN AUTOMOTIVE INDUSTRY IN SLOVAKIA

Miroslava Szarková

Acta academica karviniensia 2013, 13(4):193-198 | DOI: 10.25142/aak.2013.077  

Communication tools are nowadays generally in literature considered to be the key factors, which influence the intra-enterprise systems and management processes. In different way, they also play a key role in terms of improving quality of the processes. Mainly modern, e-communication tools and their use in intra-enterprise communication show many results of improving the effectiveness of intra-enterprise corporate environment. They also create the environment in which employees are actively supported to be engaged in problems related to solving different assignments. In an open economy, such as Slovakia, the importance of e-communication tools in intra-enterprise...

NOTABLE ATTRIBUTES OF INDIA INNOVATIVE MANAGEMENT

Pavel ©enkýř

Acta academica karviniensia 2013, 13(4):199-207 | DOI: 10.25142/aak.2013.078  

This article consists of choosen results of personal knowledge, published interviews, press, monographies, conference, literature and questionnaire researches. There were analyzed information out of the 154 Indian company executives, employees or company trainees, operating directly in India or in Indian managed companies abroad, about their methods for recruiting talented and, to company goals oriented, loyal team. The arguments of this research are mainly the facts that over the last two decades, many of India's leading companies have been achieving double digit growth - even in the situation of global recession. Some of the biggest and most traditional...

VIDOVÁ, J. Investície a inovácie v ekonomike

Ivan Laluha

Acta academica karviniensia 2013, 13(4):220-221 | DOI: 10.25142/aak.2013.079  

List of Reviewers

Acta academica karviniensia 2013, 13(4):222-223