Acta academica karviniensia, 2015 (vol. 15), issue 2
THE ROLE OF THE TAX ON IMMOVABLE PROPERTY IN THE MUNICIPAL BUDGETS IN THE CZECH REPUBLIC
Břetislav Andrlík, Lucie Formanová
Acta academica karviniensia 2015, 15(2):5-17 | DOI: 10.25142/aak.2015.014 
The aim of this paper is to evaluate the effects of the fiscal decentralization in the conditions of the Czech Republic and to assess the significance of the tax on immovable property in the budgets of the municipal units. The tax on immovable property is the tax that plays from the point of the fiscal decentralization a significant role. In the Czech Republic the tax on immovable property is the income of the municipality under Act no. 243/2000 Coll., on the budgetary allocation of taxes from certain taxes to municipal authorities and to some state tax funds, so the municipality can, simultaneously due to § 12 of Act no. 338 / 1992 Coll., on...
EVALUATION OF EXTERNAL STRATEGIC ANALYSES BY AHP METHOD
Terezie Bartusková
Acta academica karviniensia 2015, 15(2):18-30 | DOI: 10.25142/aak.2015.015
Strategic analysis is the first step of strategic management. There are many methods of strategic analysis which are used for external and internal environment description. The paper is focused on SWOT analysis, which is the most frequently used method and which enables synthesis of partial results of external and internal analyses; special attention is given on the external analysis. In the paper the proposal of the evaluation is suggested and on this basis external part of SWOT matrix, which consist of opportunities and threats, is created. For the evaluation the method of analytic hierarchy process (AHP) is used and this methodology is applied on...
STUDENTS' ATTITUDES TO CULTURE AND RELIGION DIVERSITY AND CHANGING CONDITIONS ON LABOUR MARKET AND IN EDUCATION SYSTEM
Hanne-Lore Bobáková, Krystyna Heinz
Acta academica karviniensia 2015, 15(2):31-43 | DOI: 10.25142/aak.2015.016
The presented paper deals with the questionnaire survey conducted by means of the Semantic Differential method in the groups of students studying at School of Business Administration in Karviná, Silesian University in Opava. The research focuses on students' attitudes towards some controversial aspects of the globalized society characterized by migration and plurality trends. The evaluation of the respondents' opinions is especially related to the areas of religion and culture diversity as well as the education system and its ability to adequately react to the current changes.
EDUCATION - THE OBJECTIVE OF THE EUROPE 2020 STRATEGY
Emília Duľová Spišáková, Barbora Gontkovičová, Andrea Tkáčová
Acta academica karviniensia 2015, 15(2):44-54 | DOI: 10.25142/aak.2015.017
The article deals with one of the objectives of the Europe 2020 strategy, and that is education. The introduction points to two intermediate targets specified within this objective and to the factors that influence indicator of educational attainment, respectively the factors that are affected by indicator. The base of the paper is about the description of the current state of achieving the targets both in the population who early leave education and training, as well as in the population having completed tertiary education. It compares the level of achievement of objectives in the Member States in 2013, with more attention paid to the V4 countries...
SELECTED SYSTEMIC CONCLUSIONS OF PATENT ANALYSIS ON NANOTECHNOLOGY IN THE EU-28
Marek Jemala, Ľubomír Jemala
Acta academica karviniensia 2015, 15(2):55-70 | DOI: 10.25142/aak.2015.018
Certain fundamentals of the nanotechnology (NT) discipline can be already found in 1870, when two professors Elihu Thomson and Edwin Houston experimented and later patented inventions on the existing arc lamps and dynamo design. The emergence of NT as a new scientific discipline can be found a hundred years later and it is also connected with the invention of the scanning tunneling microscope and the discovery of fullerenes. Among the first companies that patented NT were: General Electric, Unisys, Honeywell, DuPont, Bell Labs, and IBM. Among the first patenting areas of NT were: nano-materials, nano-manufacturing and nano-interactions. This scientific...
ACCOUNTING AND MANAGEMENT ISSUES
Jaromír Lazar, Ivana Koštuříková
Acta academica karviniensia 2015, 15(2):71-81 | DOI: 10.25142/aak.2015.019
Accounting is an important source of information for the various stages of business management. The accounting information has affected the quality of management and top management's decision-making significantly, becoming crucial for the competitiveness of companies in the European and world market. The accounting records of all companies should be based on the same principles and methods to present comprehensible and mainly comparable results. The present accounting system has been in the Czech Republic for two decades and there are both system and legislative gaps and simple mistakes.The authors reflect on the existing process of accounting reform...
REDUCTION OF CORRUPTION BY LIMITING THE DISCRETION OF OFFICIALS
Veronika Linhartová
Acta academica karviniensia 2015, 15(2):82-94 | DOI: 10.25142/aak.2015.020
Fighting corruption is very challenging and difficult. Due to the fact that bribery and other forms of corruption are illegal practices in most countries, the actors of corruption are trying to hide their behavior and revelation of corruption is almost impossible. The most discussed is corruption in the public sector, because the consequences of such abuse of public power hit the broad mass of taxpayers and the state in general. For this reason efforts to reduce corruption are focused mainly on public administration. For reducing the interaction between officials and the public could be use e-government methods as a possible way to reduce corruption....
THE IMPACT OF FISCAL POLICY ON ECONOMIC GROWTH DEPENDING ON INSTITUTIONAL CONDITIONS
Rudolf Macek, Jan Janků
Acta academica karviniensia 2015, 15(2):95-107 | DOI: 10.25142/aak.2015.021
This paper examines the impact of fiscal policy on economic growth depending on the institutional conditions in the OECD countries over the time period 2000-2012. The analysis is based on the methods and tests of panel regression. From the analysis results it is evident that in the case of government spending there is (1) positive impact on economic growth in the countries with lower fiscal transparency; (2) negative impact in countries with higher fiscal transparency. In less developed countries there is higher proportion of pro-growth spending within total government spending. On the other hand in more developed countries the Wagner law becomes valid...
REQUIREMENTS FOR THE CRISIS MANAGER FUNCTION - SURVEY FROM CZECH BUSINESSES
Marie Mikušová
Acta academica karviniensia 2015, 15(2):108-121 | DOI: 10.25142/aak.2015.022
The aim of this article is to present skills and abilities of a crisis manager, which managers of small businesses identified, and the evaluation of their significance for the performance of this function. A similar model or summary of these skills and abilities has not been identified in both Czech and foreign literature. For its creation it was necessary to carry out survey. A pilot survey was conducted on a sample of 350 respondents. An overview of abilities and skills was generated based on brainwriting. A mind map depicts generated proposals into two levels. To determine the significance of the identified skills the Saaty's method was used. Skills...
IMPACT OF FIXED ASSETS SHARE AND PROFITABILITY ON USE OF DEBT SOURCES OF COMPANIES IN THE BUILDING INDUSTRY IN V4 COUNTRIES
Petra Růčková
Acta academica karviniensia 2015, 15(2):122-135 | DOI: 10.25142/aak.2015.023
The paper deals with an analysis of impact of selected factors onto the level of use of debt sources in companies in the building industry in V4 countries from 2006 to 2013. The building branch is considered an indicator of development of an economic cycle, so in the context of the current economic cycle the choice of just this industry was adequate. The aim of the paper is to perform an analysis by means of panel regression and correlation and, based on this, to find the impact of fixed assets on assets and the impact of return on equity on the use of debt sources in companies in the building industry in conditions of the V4. The choice of factors...
IMPACT OF FISCAL DECENTRALISATION ON ECONOMIC DEVELOPMENT IN THE EUROPEAN UNION
Irena Szarowská
Acta academica karviniensia 2015, 15(2):136-147 | DOI: 10.25142/aak.2015.024
The article investigates the impact of fiscal decentralisation on a long-term economic development. The aim of the article is to examine and quantify influence of fiscal decentralisation on output in the European Union in the period 1995-2012. The empirical evidence (based on data taken from OECD Fiscal Decentralisation Database and OECD) is performed on a panel which contains 21 countries. Methodology is applied in accordance to Blöchliger (2013), but explanatory variables are not examined in individual regressions, but the analysis newly uses Generalized Method of Moments (Dynamic Panel Data). For a model specification, Dynamic Panel Data Model Wizard...
SOCIAL MEDIA AS A MARKETING COMMUNICATION TOOL USED BY FAMILY FIRMS
Otakar Ungerman
Acta academica karviniensia 2015, 15(2):148-162 | DOI: 10.25142/aak.2015.025
This work presents a two-year project that focused on two areas of the business economy. The first part focuses on social media, a progressive tool for marketing communication that enables a company to gain a competitive advantage through better applied business marketing. The second part deals with companies that can be defined as family firms, which are mainly owned by persons related to each other. This work also presents the process that led to setting up a communication model usable for social media. The first theoretical part took a year and consisted of two primary studies in combination with qualitative and quantitative research. It was followed...
List of Reviewers
Acta academica karviniensia 2015, 15(2):163