Acta academica karviniensia, 2018 (vol. 18), issue 2
THE CZECH CSR REPORTS: TOPICS AND QUALITY OF THEIR PROCESSING
Klára Kašparová
Acta academica karviniensia 2018, 18(2):5-15 | DOI: 10.25142/aak.2018.009 
From the long-term perspective, Europe as a whole has been described as the leader in reporting on socially responsible behaviour. European enterprises consider a compilation of CSR reports standard. Also, the quality of information provided is, compared to the surrounding regions, relatively high. However, several studies show that regional differences exist. In the Czech Republic, this type of reporting is still at the initial stage of development. Therefore, the first objective of the research is to find out whether Czech companies provide information about their social activities and what specific topics they prefer. The second objective is to...
EFFECTS OF AFFILIATION WITH THE FINANCIAL CONGLOMERATE ON BANK LIQUIDITY AND SOLVENCY IN THE VISEGRAD COUNTRIES
Pavla Klepková Vodová
Acta academica karviniensia 2018, 18(2):16-25 | DOI: 10.25142/aak.2018.010
The aim of this paper is to evaluate the liquidity and solvency of commercial banks in the Visegrad countries during the 2000-2016 period and to determine whether banks that belong to a financial conglomerate are more or less liquid and solvent than other banks in the sector. We used four liquidity ratios and one solvency ratio and compared the value of these ratios of banks with the median values in each banking sector. We will focus on banks from five financial conglomerates: Erste Group, KBC Group, Raiffeisen Bank International AG, Société Générale Group and UniCredit Group. All banks that belong to a financial conglomerate in Hungary are more solvent...
ECONOMIC RELATIONS & THE IMPACT OF SUBSIDIES ON INNOVATIONS IN ICT
Tomáš Langer
Acta academica karviniensia 2018, 18(2):26-34 | DOI: 10.25142/aak.2018.011
The following work should briefly outline environmental conditions for innovative entrepreneurs and start-ups in an area of information and telecommunication technologies, conditions in the Czech Republic and present research of the effect of subsidies on innovative companies and innovation results. Although some studies show correlations among subsidies in ICT, innovations and economic growth, it is usually reflected only in some industry sectors and in some stage of economy evolution. Or there is a correlation only if there are also other fulfilled conditions as investments into human resources. In general, studies mostly yield evidence of strong...
THE RELATIONSHIP BETWEEN SELECTED MACROECONOMIC INDICATORS AND VOLUME OF MORTGAGE LOANS IN THE VISEGRAD GROUP COUNTRIES
Helena Rudinská, Petr Strejček
Acta academica karviniensia 2018, 18(2):35-45 | DOI: 10.25142/aak.2018.014
The main aim of this paper is to test the impact of the selected macroeconomic indicators and to define the indicators that have the largest influence on the mortgage credit market in the Slovak Republic, the Czech Republic, Poland and Hungary from 2006 to 2016. We choose this particular group of countries because these countries are close, both geographically and economically, and information about them is easily accessible. The individual data are taken quarterly and we obtain them from the websites of national banks, from hypo.org, oecd.org and the Eurostat statistical database of the European Union. With the purpose to fulfill the stated goal,...
DEPENDENCE BETWEEN COMPETITIVENESS AND TAX INDICATORS BASED ON COMPETITIVENESS REPORTS
Jan Tecl
Acta academica karviniensia 2018, 18(2):46-57 | DOI: 10.25142/aak.2018.012
This paper deals with dependence between the overall value of competitiveness from world ranks and tax variables with focus on the labor taxation. The analysis is carried out for the period between 2014 and 2016 as the regression analysis. Based on current literature, there is a relationship between competitiveness and taxation. Assumption is that a country has higher competitiveness with a lower tax rate. The results show, that there is a statistically significant relationship between competitiveness and tax variables. A relationship in line with expectation was found between competitiveness and effect of taxation on incentives to work. In another...
DISPARITIES IN THE SECTOR OF INFORMATION AND COMMUNICATION TECHNOLOGIES IN THE NUTS3 REGIONS IN THE CZECH REPUBLIC
Kamila Turečková, Jan Nevima
Acta academica karviniensia 2018, 18(2):58-69 | DOI: 10.25142/aak.2018.015
The present article is focused on the analysis of selected indicators that characterize the economic sector of information and communication technology at regional levels in the Czech Republic between years 1995 and 2015. The aim of this paper is to evaluate, by a specific index that is based on a combination of point method and economical-geographic methods, regional divergences in the area of the economic branch of information and communication technology and defines development and regional differences in the ICT branch at NUTS3 level of the regions of the Czech Republic. The quest is to find regions where information and communication technology...
List of Reviewers
Acta academica karviniensia 2018, 18(2):70