Acta academica karviniensia, 2014 (vol. 14), issue 2

EMPLOYEE BENEFITS IN THE CZECH REPUBLIC AND SLOVAKIA

Barbora Antonová, Žaneta Rylková

Acta academica karviniensia 2014, 14(2):5-13 | DOI: 10.25142/aak.2014.023  

The paper discusses the standard, common employee benefit provided in the Czech Republic and Slovakia, analysing their popularity with employees and employers and stating which benefits were withdrawn within last years. The aim of the paper is to compare benefits that are provided in Czech Republic and Slovak Republic and at the same time confront the information gained from primary and secondary research in reference period of 2009 - 2011. In addition, the paper analyses the data obtained from primary research, which was carried out in 2012, allowing to generate a reference pool of 146 companies throughout the Czech Republic and Slovakia. Based on...

DEFINING MATHEMATICAL FORMULAS WHEN DETERMINING COST OF EMPLOYEE TURNOVER IN ENTERPRISE

Jiří Duda, Lenka Žůrková

Acta academica karviniensia 2014, 14(2):14-21 | DOI: 10.25142/aak.2014.024  

The aim of this paper is to establish a general methodology for calculating the costs incurred by employee turnover. The authors developed mathematical formulas enabling calculation of these costs that they can be used in the business sphere when identifying costs related to the employees turnover. The authors tried to identify costs resulting from the loss of an employee. Important factors in the costs of employee turnover also include the loss of knowledge and possibly also a loss of customers. Costs of lost employee and department productiveness represent an important part of the costs of employee turnover, as well. The paper deals with the identification...

KEY DEVELOPMENT, APPLICATION CONTEXT AND FORMS OF TECHNOLOGY ASSESSMENT

Marek Jemala

Acta academica karviniensia 2014, 14(2):22-34 | DOI: 10.25142/aak.2014.025  

The key intention of this study is to outline primary characteristics, the application context and the forms of Technology Assessment (TA). Identifying determinants and effects of a new technology usually requires an interdisciplinary approach. The final "technology picture" should be based on a broader rational consensus of the scientific discussion, but TA can also require the participation of non-experts who can bring a more comprehensive insight into the process. This study also deals with the historical characterization of TA within technology identification processes, as a part of integrated Technology management. The research was carried out...

A SATISFIED CUSTOMER AS THE HIGHEST GOAL FOR BUSINESS AND THE MIGHTIEST TOOL OF COMPETITIVENESS. THE INSPIRATION IN TOMAS BATA MANAGEMENT SYSTEM BETWEEN 1894 AND 1945 FOR CURRENT BUSINESS ENVIRONMENT

Gabriela Končitíková, Tomáš Culík

Acta academica karviniensia 2014, 14(2):35-47 | DOI: 10.25142/aak.2014.026  

The main task of many businessmen is to generate profit. The purpose of business cannot be primarily a profit and if so it must be increase of the market value of the company. How to choose a business strategy which would generate a sustainable profit? The answer to this question a well-known businessman Tomas Bata the founder knew , the person who had created a very sophisticated system of management which had not generated sustainable profit only but socially responsible business too. The object of this research is to describe Bata management system and socially responsible behavior of Tomas Bata Company before 1945 through properly chosen research...

LONG-TERM TAX COMPETITIVENESS OF THE NEW EU MEMBER STATES COMPARED TO THE ORIGINAL EU MEMBERS

Květa Kubátová

Acta academica karviniensia 2014, 14(2):48-57 | DOI: 10.25142/aak.2014.027  

The article aims to find out which countries were in the period from 1995/1996 to 2008/2009 competitive in personal income tax, corporate tax and VAT and whether the post-communist countries show a different level of competitiveness. Competitiveness is measured using the method of constant tax shares when countries incurring its share in total tax revenue across the region are classified as competitive. The difference in competitiveness indicators between the examined two groups of states is then determined using the analysis of variance (ANOVA). The results show that the influence of competitiveness implicated revenue growth of individual taxes and...

ROAD INFRASTRUCTURE AS A CRITERION OF THE CZECH TAX ASSIGNMENT SYSTEM

Eva Marečková

Acta academica karviniensia 2014, 14(2):58-70 | DOI: 10.25142/aak.2014.028  

This paper deals with the field of road infrastructure. The aim of this paper is to determine whether the extent of roads in the municipality, the population of the municipality, traffic intensity in the municipality or the aspect of time affect municipal expenditures in the field of road infrastructure. The influence of these variables is studied in this paper by means of correlation and regression analysis between the extent of roads or the number of inhabitants and municipal expenditures in the field of road infrastructure converted to the unit of the extent. The analysis is performed with respect to all communities regardless of their size, in...

USE OF INTEGRATED APPROACH TO DISPARITIES EVALUATION IN COUNTRIES AND REGIONS OF VISEGRAD FOUR IN COMPARISON WITH AUSTRIA AND GERMANY

Lukáš Melecký, Michaela Staníčková

Acta academica karviniensia 2014, 14(2):71-85 | DOI: 10.25142/aak.2014.029  

The paper evaluates the level of economic, social and territorial disparities in 6 selected EU Member States and 83 NUTS 2 regions in case of Visegrad Four, Austria and Germany during reference period 2000-2010. The evaluation analysis is based on selected mathematical and statistical methods that lead to construction of simple (non-weighted) synthetic indices of economic, social and territorial disparities and weighted synthetic aggregate index of disparities. The theoretical part of the paper defines the concept of disparities and cohesion in the EU and methodological background of convenient statistical methods for regional disparities evaluation....

EXPERIENCE WITH DEPRECIATION MODELS AND PROVISIONS FOR REPAIRS IN CZECH SMES

Libuše Müllerová, Marie Paseková

Acta academica karviniensia 2014, 14(2):86-95 | DOI: 10.25142/aak.2014.030  

The article aims to describe the process of gradual convergence of Czech accounting standards with International Financial Reporting Standards. One of the last steps was the introduction of residual value and component depreciation method in the field of accounting and reporting of long-term assets. The aim of the harmonization processes is to ensure comparability of financial statements on an international scale and clarity for users of financial information. Uniform rules for financial reporting lead to the credibility of financial statements to investors and ultimately affect the competitiveness of firms.

THE ACCOUNTING REFORM OF PUBLIC FINANCE IN THE CZECH REPUBLIC

Jana Nekolová

Acta academica karviniensia 2014, 14(2):96-104 | DOI: 10.25142/aak.2014.031  

The accounting reform of public finance in the Czech Republic was an issue intensively discussed in political and academic spheres at the turn of the century. As a consequence of this discussion the Ministry of Finance initiated works on the implementation process of new principles which the reform includes. The main purpose of the reform is the convergence of accounting principles of public and private sector and the creation of consolidated final accounts of the whole Czech Republic. The consolidation should contribute to the comparability of the accounts of Czech Republic and other countries within the European Union. The research is focusing on...

WORK CAMPS AND FIGHTING WITH UNEMPLOYMENT IN POST-MUNICH CZECHOSLOVAKIA

Lubomír Nenička

Acta academica karviniensia 2014, 14(2):105-116 | DOI: 10.25142/aak.2014.032  

The article focuses on changes of social development in post-Munich Czechoslovakia and analyses some new trends of social policy in this period. The particular attention is paid to work camps and its role in social policy of Second Czechoslovak Republic. The work camps should serve not only to decreasing of unemployment, but also to education its members and to agitation for values of new republic. The establishment of work camps in post-Munich era was associated with an suppressing elements of the market economy. The article shows that the service to the nation was presented as the key principle of public life in the Second Republic. The establishment...

EFFECTIVE DEMAND FOR SELECTED CULTURAL EVENTS IN SLOVAKIA

Kristína Pompurová

Acta academica karviniensia 2014, 14(2):117-129 | DOI: 10.25142/aak.2014.033  

Tourism events represent a dynamic element of the destination primary offer, which can increase the region's competitiveness. Destination stakeholders seek in hosting the tourism events augmentation of destination visitation, furthermore, it helps to overcome the seasonality, to enhance the destination marketing and to sustain a positive development of the region. The study investigates Slovak citizens' effective demand for three selected cultural events. The study findings are based on primary sources analysis of data collected via questionnaire survey as well as on domestic and foreign literature.

OWNERSHIP INFLUENCE ON USE OF FUNDING SOURCES IN CONDITIONS OF THE CZECH REPUBLIC

Michaela Roubíčková, Petra Růčková

Acta academica karviniensia 2014, 14(2):130-141 | DOI: 10.25142/aak.2014.034  

Not only developing countries and transition economies perceive the entry of foreign investors, and the inflow of capital, know -how and other tangible and intangible assets as a catalyst for economic development. Therefore, many countries have liberalized access to foreign capital even conscious of certain negative effects on domestic enterprises trying to attract foreign investors. The host countries after some time analyse the contribution and influence of foreign entities in the domestic economy and assesses whether the resulting effects rather negative or positive, and also how foreign entities are operating in the domestic territory. This article,...

AN OUTLINE OF A STRATEGIC MAP OF MUNICIPALITIES WITH THE USE OF THE BALANCED SCORECARD METHOD

Petr Řehoř

Acta academica karviniensia 2014, 14(2):142-148 | DOI: 10.25142/aak.2014.035  

The article covers the compilation of a strategic map of four municipalities in a montane and submontane area in the region of The Novohradske Mountains in South Bohemia. The map was compiled on the basis of the Balanced scorecard (BSC) method. It is a tool by which the fulfilment of a municipality strategy can be monitored and it is used for an effective management of strategies. In other words it means a method of balanced indicators or balanced prosperity. Goals and benchmarks of BSC come from vision and strategy of these municipalities and they monitor their performance from four perspectives: customer, financial, internal processes, learning and...

PHARMACEUTICAL PRICE REGULATION IN THE THEORY OF REDISTRIBUTION SYSTEMS

Veronika Svatošová, Jan Žahour, Zita Košnarová, Bohuslav Sekerka

Acta academica karviniensia 2014, 14(2):149-157 | DOI: 10.25142/aak.2014.036  

Nowadays, a firm has to, not only, follow the outside environment and predominantly its field environment where it constantly maps customers' behaviour, but the firm has to also perceive the inside environment. Firm price making represents the key role. This paper describes pharmaceutical market and its rules of price making. As remedies should be available to anyone, it is obvious that the market is regulated by state. Products are divided into groups according to their prices. The groups are identified by the highest possible percentage of margin that can be made by a particular product. On the basis of publicly available data this paper analyses...

AN ENVIRONMENTAL ACCOUNTING - CALL FOR THE THEORY AND PRACTISE

Iris Šimíková, Vladimír Surový

Acta academica karviniensia 2014, 14(2):158-166 | DOI: 10.25142/aak.2014.037  

Diffusion of Environmental Sciences into economic fields is the result of escalating society pressure for environmental protection. Accounting from position of the primary information system is facing the challenge of how to implement the requirements of management for accounting information with embedded environmental elements. This article aims to highlight the formation of variants of environmental accounting. Financial accounting system has traditionally focused on the status of fixed assets and other assets, obligations and other liabilities, costs and revenues and profit for the company as a whole. The current system of mandatory maintained financial...

CREDIT RISK DYNAMICS IN THE CZECH REPUBLIC

Petra Šumná

Acta academica karviniensia 2014, 14(2):167-183 | DOI: 10.25142/aak.2014.038  

This article discusses the credit risk, and ways in which it operates in conjunction with the business cycle, as well as the development of credit risk in credit dynamics in the course of the business cycle. Damping of the fluctuations in the credit dynamics in the course of the economic cycle is devoted to, for example, Frait, Komárková (2008). Models of bank financing of Czech corporations and credit risk is discussed in a study Grešl, Jakubik (2008). This article aims to combine these topics and focus on the development of credit risk and its changes over the business cycle. The main hypothesis of the work will be demonstrating the possible link...

SATISFACTION RATE OF THE SMALL AND MEDIUM ENTERPRISES WITH THE CORPORATE ENVIRONMENT OF A MUNICIPALITY

Miroslava Vaštíková, Kateřina Matušínská

Acta academica karviniensia 2014, 14(2):184-197 | DOI: 10.25142/aak.2014.039  

This article shall present outputs of a primary research aimed on the analysis of the corporate environment quality and standards of communication between the municipality and resident small and medium enterprises (SME). An inductive approach, theoretical discourse on the role of the municipality in creation of corporate environment that is based on marketing of municipalities and descriptive primary research with analysis of obtained results were used in the article. Three descriptive hypotheses were set for the primary marketing research results. The hypotheses concern satisfaction rate of respondents with marketing communication and corporate environment...

EXTENSIVE AND INTENSIVE ECONOMY GROWTH IN THE CONTEXT OF EU CYCLICAL DEVELOPMENT

Tomáš Volek, Martina Novotná

Acta academica karviniensia 2014, 14(2):198-208 | DOI: 10.25142/aak.2014.040  

The main aim of this paper is to consider if it is the extensive or intensive growth sources which prevail in particular member states of the EU during the total productivity of production factors in different phases of the business cycle of the EU. The paper focuses on the period of 1996-2011, i.e. 16 years. The conducted analysis revealed that there is a relation between the extensive and intensive growth sources on the economic cycle. It was found that in economic growth periods, the importance of the intensive growth increases, while in the periods when the gross added value increases, the dominant role is played by the extensive growth. From the...

FUNTA, R., NEBESKÝ, Š., JURIŠ, F. Právo Európskej únie

Alena Pauličková

Acta academica karviniensia 2014, 14(2):209-211 | DOI: 10.25142/aak.2014.041  

List of Reviewers

Acta academica karviniensia 2014, 14(2):212-213