Acta academica karviniensia, 2015 (vol. 15), issue 3
EVALUATION OF GOOD GOVERNANCE IN EU COUNTRIES
Eva Ardielli, Martina Halásková
Acta academica karviniensia 2015, 15(3):5-17 | DOI: 10.25142/aak.2015.027 
The paper is focused on the evaluation of the level of governance from the perspective of Good Governance concept in the European Union countries. Research of the state of governance in the EU countries is based on the evaluation of Good Governance indicators defined by the World Bank. These are the aggregate indicators characterizing the quality of democracy, political stability, government effectiveness, regulatory quality, quality of legal system and corruption, which in whole describe the state of Good Governance. On their basis, there is calculated the composite index of Good Governance. The composite index of Good Governance is observed in the...
COMPARISON OF ANTITRUST OFFICE IN PUBLIC CONTRACTS AND ECONOMIC COMPETITION
Martina Bendová, Jiří Malíšek
Acta academica karviniensia 2015, 15(3):18-29 | DOI: 10.25142/aak.2015.028
The competence of the Antitrust office include mainly economic competition and public contracts and the supervision of its effective functioning. The aim of this paper is to compare the work of the Antitrust office in these areas. The monitored areas are the sanctions imposed by the Authority in the first instance, the average penalty imposed by the Authority in the first instance, the number of initiated administrative proceedings, the number of appeals submitted in the first instance and development trend analysis of budget and number of employees of the Authority and the number of employees in the surveyed sections.
MEASURING CITIZEN SATISFACTION. PROSPECTS FOR USING A QUESTIONNAIRE TO MANAGE RELATIONSHIPS BETWEEN LOCAL GOVERNMENT AND CITIZENS IN THE CZECH REPUBLIC
Kateřina Kantorová, Tomáš Růžička
Acta academica karviniensia 2015, 15(3):30-42 | DOI: 10.25142/aak.2015.029
The authors of this text aimed to the possibility of determination of citizens' satisfaction with services provided by authorities at the municipal level in the Czech Republic. The analysis of current approaches used for the citizens' satisfaction determination was performed. Based on fund fact the authors proposed the application of methodology used by companies, modified for the municipality purposes. The application and the verification of methodologic proposal were performed in the town of Pardubice in the year 2014. The questionnaire research was used for data collection.
INTERGENERATIONAL COMPARISON OF SHOPPING PREFERENCES IN THE CONTEXT OF CONSUMER PROTECTIONISM
Lucja Matusiková
Acta academica karviniensia 2015, 15(3):43-54 | DOI: 10.25142/aak.2015.030
Much has been recently written about "Generation Y". Banking institution, employers, as well as sellers of various kinds of products and services devoted to this social cohort. This kind of generational phenomenon has revolutionized interpersonal relations in all areas. However, the last studies show that the revolution is not as significant as it was expected. Meanwhile "Generation Z" grown up and became adulthood. These are young people born between the years 1995-2020, wherein the various studies work relatively freely with this range. And again there are different scenarios, how this cohort will affect the events in the society. One of the primary...
THE MODELING OF OPTIMAL LEVEL OF ENTRANCE FEE FOR CZECH PUBLIC UNIVERSITIES
Jiří Mazurek
Acta academica karviniensia 2015, 15(3):55-68 | DOI: 10.25142/aak.2015.031
Public universities in the Czech Republic suffer from insufficient funding for many years. One possibility for an increased funding of Czech public universities is an introduction of a low administrative fee called enrollment fee for each semester of a study. The aim of this article is to show how to find the optimal level of the enrollment fee for a given university so the total revenue of a university for enrolling students is maximal. This is done via mathematical model encompassing parameters such as maximal enrollment fee, sensitivity of enrolling students to the level of the enrollment fee, the number of enrolling students, etc. By improperly...
IMPACT OF LIQUIDITY AND PROFITABILITY ON USE OF DEBT FINANCE SOURCES OF COMPANIES IN MANUFACTURING INDUSTRY IN V4 COUNTRIES
Petra Růčková
Acta academica karviniensia 2015, 15(3):69-79 | DOI: 10.25142/aak.2015.032
The analysis of influence of liquidity and profitability on the use of debt financing sources is the object of this research. Exploring just these dependencies is based on the idea as far as debt resources must have positive impact on the functioning of companies, it must obtain the best possible conditions. Whereas acquisition of financial sources in the V4 countries is primarily focused on the banking sector, it is expected that companies, whose profitability is an increasing tendency in time and whose liquidity is stable, respectively growing, provide loans under the best conditions. This statement would thus confirm the results of the trade-off...
ASPECTS OF TAX EDUCATION LEVEL OF UNIVERSITY STUDENTS
Šárka Sobotovičová, Beáta Blechová
Acta academica karviniensia 2015, 15(3):80-88 | DOI: 10.25142/aak.2015.033
The article deals with the research of tax literacy of university students on the School of Business Administration in Karvina. Tax legislation significantly affects the business and social environment in the Czech Republic. Hence the School of Business Administration in Karvina provides its students with key information on field of taxation and fiscal policy. Specificity of teaching taxes and tax policy consists in linking academic education with vocational qualification. The aim of the research is to identify and verify the extent to which teaching subjects, dealing with tax issues, affects the level of students' knowledge in connection with a chosen...
FINAL ACCOUNT - LATENT DATA OF THE MUNICIPAL ECONOMY
Iris Šimíková
Acta academica karviniensia 2015, 15(3):89-98 | DOI: 10.25142/aak.2015.034
Final account is a particularity of local government. All municipalities are obliged to compile it. The purpose of a final account is to summarize the yearly economic activity of a municipality. The aim of the article is to analyse the accessibility of final accounts to citizens based on a performed research. A municipality is the primary community of citizens. The law defines a municipality as an accounting entity obliged to keep books. Unlike companies, which compile annual report, a municipality compiles a final account. According to applicable legislation, a municipality is not obliged to make its final account public. The analysis of accessibility...
LINKS BETWEEN SELECTED CHARACTERISTICS AND THE TURNOVER OF FAMILY BUSINESS
Eliška Valentová
Acta academica karviniensia 2015, 15(3):99-109 | DOI: 10.25142/aak.2015.035
Family business is characterized by a certain group of properties that distinguish it from non-family business. The aim of this paper is to identify dependency between selected characteristics and the turnover of respondents. These characteristics result from the survey, which was conducted in the preparatory phase of the project on the family business from Liberec region. Another aim of this paper is to grow awareness of family business, because this topic is in the Czech Republic still often overlooked and inadequately discussed. Most theoretical and empirical studies are focused on public corporations or small and medium sized enterprises (SMEs)...
CAUSES AND FINANCIAL CONSEQUENCES OF FLIGHT DELAYS IN CZECH REPUBLIC
Martina Zámková, Martin Prokop
Acta academica karviniensia 2015, 15(3):110-120 | DOI: 10.25142/aak.2015.036
The article aims to analyse causes of flight delays in Czech Republic and to assess their financial consequences for airlines. Methods of multidimensional statistics were used for data processing, specifically independence tests in contingency tables and correspondence analysis. We see the biggest savings in assurance of excellence technical condition of aircraft. We would recommend idea of alternative aircraft (without flight plan) especially in case of long delays, of which the monitored airline has a large number and has to pay high financial amounts due to financial compensations for passengers. It is also possible according to our analysis to...
List of Reviewers
Acta academica karviniensia 2015, 15(3):121