Acta academica karviniensia, 2018 (vol. 18), issue 1
ARE ONLINE PURCHASES AFFECTED BY DEMOGRAPHIC FACTORS IN THE CZECH REPUBLIC?
Radka Bauerová
Acta academica karviniensia 2018, 18(1):5-16 | DOI: 10.25142/aak.2018.001 
Almost 80% of households in the Czech Republic have Internet access, which is three times higher than in 2005. This rapid development of the Internet has provided space for the development of e-tail, and online shopping has become a new form of sales. Interestingly, the development of online sales is even higher over the same period, and in 2016, 43.6% of the Czech population shop online. These facts declare the importance of examining factors that can influence the purchase of consumers online, for the sake of e-tail strategic decision making. This article explores the relationship between demographic factors and online purchase using the IBM SPSS...
FINANCIAL ACCOUNTING OF THE CZECH REPUBLIC IN THE CONTEXT OF INTERNATIONAL HARMONIZATION
Beáta Blechová, ©árka Sobotovičová
Acta academica karviniensia 2018, 18(1):17-24 | DOI: 10.25142/aak.2018.002
This paper deals with the issue of current changes in accounting legislation in the context of international harmonization. The ever-increasing process of globalization, development of international co-operation, foreign participation in domestic enterprises, and capital ties lead to the need to harmonize information from financial reporting so that it is internationally comparable. The paper aims to describe changes in the accounting of accounting entities resulting from the amendment of the Czech accounting legislation with effect from 1 January 2016. The new accounting regulation of the Czech legislation enabled the implementation of the European...
CAN FINANCIAL RATIOS INFLUENCE THE STOCK RETURNS OF FINANCIAL SECTOR COMPANIES IN AUSTRIA?
Marie Ligocká
Acta academica karviniensia 2018, 18(1):25-35 | DOI: 10.25142/aak.2018.003
The stock prices of companies are influenced by many variables; two basic categories are macroeconomic and microeconomic factors. The objective of this paper is to analyze the existence of a relationship between select microeconomic variables and the stock returns of financial sector companies listed on the Vienna Stock Exchange. The institutions that were chosen are Immofinanz AG, Raiffeisen Bank International AG, Erste Group Bank AG, Uniqa Insurance Group AG and Vienna Insurance Group AG. The focus is on Austria due to the lack of empirical literature on problematics of linkages between stock prices and microeconomic factors. A possibility of the...
FACTORS INFLUENCING THE FOREIGN DIRECT INVESTMENT INFLOW IN THE CZECH REPUBLIC
Veronika Linhartová
Acta academica karviniensia 2018, 18(1):36-46 | DOI: 10.25142/aak.2018.004
Foreign direct investment opens new work opportunities, positively influences workforce productivity, introduces the latest findings and technological know-how and positively influences the balance of payments. The aim of the paper is to identify, based on the available literature, the possible factors influencing the inflow of foreign direct investment into the country and, using statistical methods, to identify specific factors influencing the inflow of foreign direct investment into the Czech Republic during the period from 1998 to 2015. Using the multiple regression model, Science and research expenditures, GDP, corporate tax income and the Corruption...
COMMUNICATION CHANNELS THROUGH THE STUDY AND THEIR DEVELOPMENT TRENDS
Renáta Máchová, Martin Lněnička
Acta academica karviniensia 2018, 18(1):47-58 | DOI: 10.25142/aak.2018.005
With the continuously evolving communication technologies followed by improvements in the educational process, this paper aims to identify the development trends of communication channels and tools used by students during their study. For this purpose, a longitudinal study was designed and the surveys were carried out in 2013, 2015 and 2017. The main contribution lies in the description and identification of trends, including the recommendations on improving the quality and efficiency of the educational process regarding the choice of suitable communication channel. The results showed that the trends are represented by the increasing importance of...
GENDER DIFFERENCIES IN PERCEPTION QUALITY OF RURAL TOURIST DESTINATION
Astrida Peruthová, Kateřina Ryglová
Acta academica karviniensia 2018, 18(1):59-67 | DOI: 10.25142/aak.2018.006
The goal of this paper is to find differencies between men and women perception quality in rural tourits'destinations in the Czech Republic. Respondents were residents from the Czech Republic. Data was collected by paper and electronic questionaire in 2016. Number of respondents was 660 - 330 men and 330 women. Kruskal - Wallis test was uesd for evaluation data. 23 factors of destination quality were evaluated. The most important factor was sence of security, cleanliness of the destination and natural attractivities for both genders. The perception of the 10 quality factors were gender-specific. This research can help in creating a destination marketing...
METHODS AND APPROACHES IN RISK MANAGEMENT - AN OVERVIEW OF POSSIBILITIES OF THEIR CATEGORIZATION
Martina ®waková
Acta academica karviniensia 2018, 18(1):68-81 | DOI: 10.25142/aak.2018.007
As a result of constant changes in a business environment, companies are confronted with a significant number of risks. Such development is supposed to bring higher risk management requirements. Demands on systematic risk management framework creation are also newly included in revised ISO 9001:2016 standard. Under these conditions, companies should pay sufficient attention to risk management methods. The aim of the paper is to focus on risk management methods and their possible evaluation. Particular views on existing evaluation or classification of methods available from resources focused on the issue of the risk management methods are described...
List of Reviewers
Acta academica karviniensia 2018, 18(1):82