Acta academica karviniensia, 2023 (vol. 23), issue 2

The Indirect Administrative Burden of Road Tax Proposal: Survey and Eye-tracking Experiment in the Czech Republic

Břetislav Andrlík, Stanislav Mokrý, Petr David

Acta academica karviniensia 2023, 23(2):5-17 | DOI: 10.25142/aak.2023.011  

This paper presents the results of an eye-tracking experiment to uncover the indirect administrative burden related to a general road tax. The aim of the research was to use eye-tracking technology and a supplementary questionnaire survey to identify the time taken to complete the model road tax return form used in the Czech Republic. Simultaneously, the aim was to test the possibility of using neuroscience technology for research in the field of accounting research. In the experiment, we focused on the following factors: the effect of a number of vehicles; the effect of gender; the context of educational attainment; previous experience of completing...

Avoiding Cyberbullying: What Is the Parental Role in this Issue?

Radka Bauerová, Veronika Kopřivová

Acta academica karviniensia 2023, 23(2):18-35 | DOI: 10.25142/aak.2023.012  

With the rise of social networks, bullying has also developed in this space, where we talk about cyberbullying. This makes students much more exposed to bullying, as cyberbullying encroaches on their personal space through the online world. The current study explores how the role of parents can help mitigate the effects of cyberbullying on secondary school students. Primary data was collected through an online survey in the chosen secondary schools. In total, responses were obtained from 267 students who completed surveys measuring their participation in cyberbullying, including parents' roles when using the Internet. The results show that parental...

Local Charges in Tourism and Municipal Approaches to their Collection

Michal Blaško, Michal Motyčka

Acta academica karviniensia 2023, 23(2):36-43 | DOI: 10.25142/aak.2023.013  

There is no clear boundary between local fees and taxes, which creates a number of problems but also opportunities for research. Where a local charge has the attributes of a tax, it is appropriate to examine its functions and to check whether these functions are being fulfilled. In the Czech Republic, local taxes are levied according to the relevant law on the basis of a general binding decree. The collection usually entails problems that the municipality has to solve, which also applies to local taxes in the tourism sector.  The aim of this article is to identify the problems associated with the collection of local fees under the Local Fees Act and...

Satisfaction and perception of visitors to selected UNESCO cultural and historical objects

Milena Botlíková, Martina Palyzová, Josef Botlík

Acta academica karviniensia 2023, 23(2):44-58 | DOI: 10.25142/aak.2023.014  

Tourism is becoming more and more personalised. New types and forms of tourism are gradually emerging. One of them is dynamically developing cultural tourism which represents trips to tangible and intangible cultural heritage with discovery and learning objectives. The basis of the development of cultural tourism is a sufficient offer resulting from cultural heritage and it also depends on the quality of the service provided which ultimately leads to the satisfaction of visitors to these objects. As part of the research, satisfaction with the visit was evaluated using frequency analysis at three UNESCO heritage sites (Litomyšl Castle, Lednice Castle,...

Development of E-government in European Countries: A Cluster Analysis

Jiří Slezák

Acta academica karviniensia 2023, 23(2):59-72 | DOI: 10.25142/aak.2023.015  

E-government is currently a term that has been resonating in the public space for several years, which is why a lot of attention is being paid to it. Some states of the European Union are doing better, and some are worse in this area. Given this trend, all states must increase their efforts towards more effective e-government. The article aims to create clusters of European Union states in 2020 and 2022 according to their level of e-government. The sample consists of 27 states of the European Union, and the indicators used include the E-Government Development Index, E-participation index, Online service index, Telecommunication Infrastructure Index,...

The Impact of Stress on Work Performance and Employee Turnover: an Empirical Literature Review

Pavlína Trchalíková (Vydrželová)

Acta academica karviniensia 2023, 23(2):73-88 | DOI: 10.25142/aak.2023.016  

In today's world, work-related stress is becoming increasingly common across various professions and significantly affects an individual's productivity and job performance. The aim of this empirical literature review was to analyze studies that examine stress and its effects on work performance and employee turnover. The selected studies focused on employees from various fields such as banking, commerce, healthcare, gastronomy, and others. Based on the analysis, lower levels of stress can positively impact work performance by motivating and enhancing it. However, higher levels of stress lead to decreased job performance and work dissatisfaction, which...

List of Reviewers

Acta academica karviniensia

Acta academica karviniensia 2023, 23(2):89