Acta academica karviniensia, 2013 (roč. 13), číslo 1
SPOLEČNÝ KONSOLIDOVANÝ KORPORÁTNÍ DAŇOVÝ ZÁKLAD V KONTEXTU NÁVRHU SMĚRNICE RADY EU
Beáta Blechová
Acta academica karviniensia 2013, 13(1):5-13 | DOI: 10.25142/aak.2013.001 
This article deals with the harmonization of corporate income tax in the European Union. It presents a brief historical development of the harmonization efforts, describes the main principles of the common consolidated corporate tax base for income tax (CCCTB), as it presents the latest proposal for a Council Directive submitted by the European Commission in March 2011, and analyzes the positive, and negative aspects of this proposal both from the perspective of corporations, and of EU Member States. In conclusion briefly summarizes the political - economic barriers that still prevent a faster progress to harmonize corporate income tax in the EU.
Mediální komunikace v globální společnosti
Hanne-Lore Bobáková, Květuše Mozielowská
Acta academica karviniensia 2013, 13(1):14-20 | DOI: 10.25142/aak.2013.002
The article deals with the characteristics of today's media communication. In the introduction attention is drawn to some aspects of media communication. Media communication is described here as a part of global society where the importance of persuasion is growing. The issues of persuasion, persuasive techniques, and modality of advertising texts are further analysed, using examples from German advertising texts. The article is based on the analysis of German media advertising texts gained from long-time excerpts, from two years of the Austrian magazine Freizeit Kurier from 2007 to 2008. To analyse the advertising texts the advertising slogans from...
PROMĚNY KONCEPTU MĚNOVÉ POLITIKY V KONTEXTU HOSPODÁŘSKÉHO CYKLU
Slavoj Czesaný
Acta academica karviniensia 2013, 13(1):21-33 | DOI: 10.25142/aak.2013.003
A brief look in the history shows that there were many different concepts for monetary policy making that have got asserted in the past. Among the features that distinguished one from another were mainly the settings of the main target of the monetary policy and the selection of instruments for their fulfilment. Different approaches of the central banks to the definition of the main target or the anchor of the monetary policy were applied. In the post-war decades, the most common approach used was making the monetary policy not public and application of the fixed exchange rate. In the following decades it was at first targeting of monetary aggregates...
Mobbing v podnikatelském a neziskovém sektoru
Pavlína Haltofová, Vendula Haltofová
Acta academica karviniensia 2013, 13(1):34-49 | DOI: 10.25142/aak.2013.004
Mobbing, terror and psycho terror are a kind of behavior which can be observed in labor law-related relations and which stress the ethics of organizations. The aim of the work is to discover a current situation and employees' awareness of mobbing. Social and economic incidences are investigated by analysis of literature, internet resources, fora and laws. In the Czech Republic, the direct or indirect experience of people with mobbing was mapped by the help of a questionnaire survey. The research confirmed that 33 % of respondents are directly involved in mobbing, 63 % know somebody in this situation. In the profit business, the mobbing is so often...
MARKETINGOVÉ AKTIVITY ORGANIZACÍ VE VEŘEJNÉM SEKTORU
Soňa Harasimová
Acta academica karviniensia 2013, 13(1):50-59 | DOI: 10.25142/aak.2013.005
This article is focused on the area of event marketing. The introduction shortly describes the basic marketing definitions, there are briefly characterized marketing activities in the public sector. The example of good practice describes the main characteristics of event marketing as an important part of marketing and management activities. The partial objective is a short analysis of the Final Report of the survey of the Day of Social Services in 2011 year. Another objective will be comparing of proposals from 2011 year and their subsequent implementation during the Day of Social Services in 2012.
VÝVOJ INOVAČNÍCH AKTIVIT V RÁMCI VYBRANÝCH KRAJŮ ČR
Pavlína Hronová
Acta academica karviniensia 2013, 13(1):60-70 | DOI: 10.25142/aak.2013.006
The level of development of the company itself is very closely linked to the evolution of the business environment and therefore it is essential that business practice to pay attention not only to work with innovative potential, but the actual design and practical use of innovations. Use of innovative potential and creating innovation plays currently one of the important roles not only for performance management of individual enterprises, but also plays a key role in the development of territorial units. The article deals with the development of selected innovative activities (number of patent applications filed, export high-tech goods and services,...
VZTAH OCHRANY PRÁV DUŠEVNÍHO VLASTNICTVÍ A KONKURENCESCHOPNOSTI EKONOMIKY
Milan Kaštan, Christiana Kliková
Acta academica karviniensia 2013, 13(1):71-82 | DOI: 10.25142/aak.2013.007
Presented paper is focused on the relationship of intellectual property rights and competitiveness of countries. First part describes various approaches to the country competitiveness definition and deals with its relation to economic growth. Productivity, as one of main factors of economic growth and competitiveness, is fairly determined by technological level in particular economy. Technological innovations then influence competitiveness. Nowadays economic policymakers try to support innovations through various instruments. Main aim of these instruments is to create innovation-friendly environment. Integral part of this environment is a consistent...
MOŽNOSTI VLIVU DAŇOVÉ A DOTAČNÍ POLITIKY STÁTU NA SNÍŽENÍ NEZAMĚSTNANOSTI V ČESKÉ REPUBLICE
Jiřina Krajčová, Viola Šebestíková, Veronika Křelinová, Pavla Vanduchová, Vlastimil Beran
Acta academica karviniensia 2013, 13(1):83-100 | DOI: 10.25142/aak.2013.008
The article deals on unemployment in the context of social, tax and evacuating. Unemployment is a global economic, social and psychological problem, whose growth is closely linked with the economic crisis. Approach to solving unemployment is different between countries. In the Czech Republic, moreover, due to the relative generosity of the welfare system pushes the unwillingness of some of the unemployed to work. Aim of this article is to design economic incentives to motivate the unemployed to employment or operation of self-employment, such as cutting and editing insurance and social change in the tax on personal income by introducing a tax bonus...
Regulatorní zásahy, podpora centrální banky a dohled a kontrola mezinárodních finančních trhů
Tomáš Křížek
Acta academica karviniensia 2013, 13(1):101-112 | DOI: 10.25142/aak.2013.009
The aim of the article is to answer a question to what extent the recent crises in international financial markets have confirmed the need for formal regulatory intervention and for official central bank support and subsequently, to what extent transactions in wholesale international financial markets should be subject to official oversight and control or if they can be left to internal market devices. The paper begins with an analysis of major financial disruptions in the last 20 to 25 years from which key findings and conclusions are derived. Subsequently, particular forms of market failure are analyzed with regard to the need of oversight and control...
VYUŽÍVÁNÍ CRM APLIKACÍ NA EVROPSKÉM TRHU
Jana Kubíková, Xenie Lukoszová
Acta academica karviniensia 2013, 13(1):113-124 | DOI: 10.25142/aak.2013.010
This article deals with customer relationship management. The first part is a theoretical explanation of the basic issues related to CRM and its importance in two basic levels, CRM as a strategic marketing concept and CRM technology as a software application. The second part deals with the use of CRM research developments in European countries, specifically focusing on the European Union member states, Visegrad and the Czech Republic. At work were used methods of analysis and synthesis of theoretical knowledge of literature, articles and other publications about relationship marketing and CRM and statistical methods for the examination of secondary sources.
Odpovědnost k budoucnosti
Marie Mikušová
Acta academica karviniensia 2013, 13(1):125-135 | DOI: 10.25142/aak.2013.011
The article focuses on responsible behavior for the future. Its aim is to emphasize that the future of all depends on the behavior of every individual, every organization. The behavior of these two entities are monitored in two areas. The first area focuses on individual and his behavior. The approaching of responsible behavior of an individual is showed. Factors influencing the level of responsible behavior are divided into three levels: personal approach to the responsible living, conditions for education for responsible living, subsystems of education and training. The relationship of these levels is pointed, the result of this relationship is the...
Role společnosti v podpoře inkluzivního růstu v kontextu cílů Evropské unie
Ivana Šidová, Anna Vallušová
Acta academica karviniensia 2013, 13(1):136-146 | DOI: 10.25142/aak.2013.012
Inclusive growth, which is stressed as a priority for strategy Europe 2020, could be achieved by application of flexicurity approach in employment policy. One of the four flexicurity components is lifelong learning, which is an important part of employee's education in the company. In this context, the aim of the article is to define the role of company in eliminating labor market rigidity, which is essential for social inclusion on the basis of the analysis of the EU strategies in this area. Because the decision on the extent and quality of employee's education in the company is fully in the competence of company, we also emphasize the necessity of...
DAŇOVÉ ÚNIKY V OBLASTI DANE Z PRIDANEJ HODNOTY V PODMIENKACH SLOVENSKEJ REPUBLIKY
Eva Sopková, Katarína Raškovská
Acta academica karviniensia 2013, 13(1):147-158 | DOI: 10.25142/aak.2013.013
Value added tax is a significant source of financing of public budgets of the national economies, as well as the source of funding of the European Union. A functioning system of value added taxation is a condition for inclusion of countries into the European Community. Therefore to deal with the conditions and factors affecting value added tax and to analyze it on the national and international level is important. The paper presents and contributes to the analysis of tax evasion on value added tax in Slovakia. Under review are the development, forms, causes and consequences of value added tax evasion with the application on the conditions in Slovak...
DOPAD KORUPČNÍHO JEDNÁNÍ NA PODNIKOVOU SFÉRU
Kateřina Szalayová
Acta academica karviniensia 2013, 13(1):159-170 | DOI: 10.25142/aak.2013.014
The aim of this article is to reflect the current situation in combating corruption in the Czech Republic and evaluate the impact of corruption on the industry. First, they described the basic legislative instrument, then a comprehensive analysis of corruption in which it is claimed for a bribe, and where a bribe is offered. Following the statistics of detected and cleared of corruption cases in the Czech Republic from 2000 to 2011 and their evaluation. Conclusions statistics on the number of detected and solved cases of corruption are the results of measurements are compared with the development of the Corruption Perception Index CPI and the size...
ASPEKTY KONCEPTU SPOLOČENSKY ZODPOVEDNÉHO PODNIKANIA NA UNIVERZITÁCH
Emese Tokarčíková
Acta academica karviniensia 2013, 13(1):171-179 | DOI: 10.25142/aak.2013.015
Universities, as the centres of knowledge play an important role to be a leader of corporate social responsibility. They're no longer just institutions of higher education and research, which grants academic degrees, but rather they are turning into institutions which train responsible humans, create cutting-edge knowledge to solve the issues and problems at a global scale and share the knowledge so that it can benefit the community. This article wanted to pay attention to aspects of corporate social activities which could be implemented on universities themselves. Universities then can own experiences utilize for creating good practice and also increase...
Determinanty likvidity komerčních bank v Maďarsku
Pavla Vodová
Acta academica karviniensia 2013, 13(1):180-188 | DOI: 10.25142/aak.2013.016
As liquidity problems of some banks during global financial crisis showed, liquidity is very important for functioning of financial markets and the banking sector. This paper therefore aims to identify determinants of liquidity of Hungarian commercial banks. The data cover the period from 2001 to 2010. Results of panel data regression analysis show that bank liquidity is positively related to capital adequacy of banks, interest rate on loans and bank profitability and negatively related to the size of the bank, interest margin, monetary policy interest rate and interest rate on interbank transaction. The relation between the growth rate of gross domestic...
BĚLOHLÁVEK, A. J. Rozhodčí řízení v zemích Evropy
Alena Pauličková
Acta academica karviniensia 2013, 13(1):189-191 | DOI: 10.25142/aak.2013.017
Seznam recenzentů
Acta academica karviniensia 2013, 13(1):192