Acta academica karviniensia, 2014 (roč. 14), číslo 1
Porovnání mezi devíti-faktorovým modelem a modelem Diamant: aplikace pro Českou republiku, Slovensko a Maďarsko
Pavlína Balcarová
Acta academica karviniensia 2014, 14(1):5-15 | DOI: 10.25142/aak.2014.001 
The concept of macroeconomic competitiveness became a phenomenon during last decades. Its controversial nature arouses attention of many people all over the world. It is impossible to find a generally accepted definition of national competitiveness as well as the way how to measure and compare competitiveness of countries. This contribution will discuss two models dealing with macroeconomic competitiveness, the original Porter's diamond model and the nine-factor model. Besides methodology, differences and similarities of these models we will be interested in how results of both the models differ. The main goal of the contribution is the identification...
Změny v pohledu na finanční pozici a výkon společnosti v aplikaci IFRS v České republice
Michaela Beranová, Josef Polák
Acta academica karviniensia 2014, 14(1):16-23 | DOI: 10.25142/aak.2014.002
Financial statements are a necessary base of measurement of financial position and performance of a company, and the clearly proved fact is that the view on financial position and performance is influenced by applied accounting and reporting methods. Objective of the submitted paper is to quantify differences in financial position and performance of companies at application of IFRS. The authors are also aimed at the synthesis of accounting differences between IFRS and the Czech accounting law. In order to fulfil objective of the paper the authors based their work especially on the primary research. They have used the statistic sample of companies where...
Globalizační sklony z jazykového pohledu
Hanne-Lore Bobáková, Jana Hejtmánková
Acta academica karviniensia 2014, 14(1):24-31 | DOI: 10.25142/aak.2014.003
The article deals with considerations concerning globalization tendencies, and their impact on the languages, especially the Czech language. It reflects the positive and negative sides of the phenomenon which is becoming a reality in all Europe, and based on the given fact, it tackles the term language internationalization and language "Europeanization". Further it deals with the processes at various levels, namely political, economic, and cultural as well. In the second part an analysis of the globalization impacts on the language is carried out. In relation to it, language internationalization, which is manifested at the lexical level, especially...
Ohodnocení inovace a inovačního potenciálu českých regionů v NUTS stupni 3
Jana Drahošová, Pavel Bednář
Acta academica karviniensia 2014, 14(1):32-42 | DOI: 10.25142/aak.2014.004
Innovation and innovation potential of the regions have played the key role for regional competitiveness. Hence the prime objective of the paper is to investigate evaluation of innovations using multi-criteria model, namely the Regional competitiveness Index (RCI) developed in 2010 by the Research Centre of European Commission for the purpose of regional competitiveness measurement of the EU regions at the NUTS 2 level. However, the model is still relatively unverified. Thus the paper finds out to what extend this measure is applicable in the regions at level NUTS 3. The indicators characterizing innovation potential of the region are revealed using...
ANALÝZA MATERIÁLOVÝCH TOKŮ VE FÁZI RECYKLACE AUTOMOBILU POMOCÍ METODY LIFE CYCLE ASSESSMENT
Jana Ďurišová
Acta academica karviniensia 2014, 14(1):43-54 | DOI: 10.25142/aak.2014.005
Nowadays, it is necessary to consider the impact of production on the environment and search for tools that can help to evaluate the negative impacts throughout the product lifecycle. Car wrecks in terms of material composition are very complex as they contain dozens of different materials. Composition of the car wreck, however, depends on the type of vehicle, its age and manufacturer, respectively on country of origin. The amount of waste depends primarily on product design and hence the recyclability of materials used. In the context of environmental protection and environmental requirements for products and services, this article focuses on the...
KOMPARÁCIA PROCESOV LIBERALIZÁCIE LETECKEJ DOPRAVY NA VNÚTORNÝCH TRHOCH EÚ A USA
Martin Grančay
Acta academica karviniensia 2014, 14(1):55-65 | DOI: 10.25142/aak.2014.006
The paper focuses on liberalization of air transportation services in the European Union and USA. After analyzing historical developments and current situation on the markets we proceed to identify main similarities and differences between liberalization paths in respective regions. We come to the conclusion that liberalization in the EU is on the higher level than in the USA. Having achieved sufficient level of liberalization, regulators in both EU and USA now concentrate on strengthening air passenger rights. We expect that the biggest obstacles for further liberalization will continue to be composed of a mix of economic and military security concerns...
STAV POPULÁCIE V ČLENSKÝCH ŠTÁTOCH EÚ
Martin Grešš
Acta academica karviniensia 2014, 14(1):66-75 | DOI: 10.25142/aak.2014.007
Demographic development of the world population suggests the continual shift toward the population ageing. This effect may be clearly seen in developed countries of the European Union. The aim of the article is to analyze basic demographic and economic characteristics of the European Union as a whole and also of individual member states. We try to find similar and different characteristics of groups of member countries based on cluster analysis and basic demographic and economic indicators. We come to conclusion that old member states (those that accessed the EU before 2004) and new member states (those that accessed the EU after 2004) show different...
NEFINANČNÍ A FINANČNÍ GENERÁTORY HODNOTY PODNIKU
Gabriela Chmelíková
Acta academica karviniensia 2014, 14(1):76-87 | DOI: 10.25142/aak.2014.008
The aim of this article is to identify the business value drivers on both theoretical level and in the conditions of a specific sector within Czech economy. The aim is fulfilled by the definition of performance measurement system of a business and its further application. This includes the definition of the performance, performance metrics, its determinants and also the linkages in between them. The theoretical part results in the formulation of the generic multifactor model for explanation the value drivers. The theoretical part is followed by the quantification of chosen value drivers within the Czech brewery sector. The results offer the information...
Stručný přehled analýzy politického jazyka v česko-polském kontextu s odkazy na volební místa v Evropském parlamentu v roce 2009
Janusz Karpeta
Acta academica karviniensia 2014, 14(1):88-95 | DOI: 10.25142/aak.2014.009
The article deals in three parts with individual issues of the approaches to the analysis of political language largely in the Polish and partly Czech cultural-linguistic environment in the context of the election to the EP in 2009. The first part deals with rhetoric and political language, the second part focuses on political language and propaganda and finally it concludes with political language and manipulation. The article proceeds from the latest findings and studies and analyses political language in the broader context of the election spots to the EP 2009 with an emphasis on selected areas in rhetoric, propaganda and manipulation. Then, an...
VLIV INSTITUCIONÁLNÍHO PROSTŘEDÍ NA KONKURENCESCHOPNOST CHORVATSKA A SRBSKA V LETECH 2000 AŽ 2010
Michal Mádr, Luděk Kouba
Acta academica karviniensia 2014, 14(1):96-107 | DOI: 10.25142/aak.2014.010
This article deals with a comparison of the impact of institutional environment on the competitiveness of Croatia and Serbia between 2000 and 2010. After 2000, both states began to implement institutional and economic reforms. Institutional environment is measured and evaluated by concept Governance Matters of World Bank. Because of limited extent of the text, two indicators of the Governance Matters concept - the level of political stability and the level of rule of law - were chosen for a deeper analysis. Competitiveness is determined by the World Competitiveness Index of World Economic Forum. The paper concludes that institutional environment is...
INVESTIČNÁ ČINNOSŤ KOMERČNÝCH POISŤOVNÍ V OBDOBÍ HOSPODÁRSKEJ KRÍZY
Marek Meheš, Igor Gojdič
Acta academica karviniensia 2014, 14(1):108-115 | DOI: 10.25142/aak.2014.011
This article deals with the investment activity of insurance companies in the period of economic crisis. The principal aim of this article is to evaluate the impact of economic crises on investment activity of commercial insurance companies. Firstly, we briefly identify the term - investment activity of insurance companies. After that, we evaluate the development of investment activity of commercial insurance companies on Slovak, Czech, Austrian and Polish insurance market in the period of 2008 - 2011. Within the investment activity of commercial insurance companies we focus on the volume of investments and its structure. On the basis of discovered...
Aplikace Google Datastore a Javaserver stránky standardní knihovny
Vítězslav Novák
Acta academica karviniensia 2014, 14(1):116-122 | DOI: 10.25142/aak.2014.012
The term "cloud computing" has been used frequently a lot lately. One of the distribution models of cloud computing is Platform as a Service also known as PaaS, where the providers provide complete tools for the support of the whole life cycle of development and providing of applications. One of the providers of PaaS is also Google with its Google App Engine. Applications of the Google App Engine are developed with Java Enterprise Editions technologies like Java Servlets and JavaServer Pages. One of the services offered by the Google App Engine is also Datastore database. Unfortunately, this database is not relational, which makes it impossible to...
ADAPTABILITA PODNIKÁNÍ: PŘÍPADOVÁ STUDIE ČESKÉ REPUBLIKY
Kateřina Nowáková, Jarmila Šebestová
Acta academica karviniensia 2014, 14(1):123-131 | DOI: 10.25142/aak.2014.013
The company, at any time of its existence, finds itself in a situation in which it is needed to react to sudden changes in the company's environment, whether caused by the political situation, economic crisis or a change in market environment of the company. Each adaptation in business is an impulse to change and may cause unexpected behavior inside or outside the company. This article aims to present innovative thinking bond, investment success in overcoming the crisis, based on the results of a carried out research. Using knowledge of current methods of management and business management services in general it can be inferred that the enterprise...
KOMPARACE NÁRODNÍCH ROZVOJOVÝCH PLÁNŮ ČESKÉ REPUBLIKY
Jiří Piskorz
Acta academica karviniensia 2014, 14(1):132-142 | DOI: 10.25142/aak.2014.014
National Development Plan of the Czech Republic is the basic strategic document related with drawing on financial support from the Structural Funds and the Cohesion Fund of the European Union for the given programming period. In case of the Czech Republic, two such documents have been drafted: one for the incomplete programming period of 2004-2006 and the other for full programming period of 2007-2013.This paper deals with the comparison of individual parts of both National Development Plans. The paper follows the binding structure of National Development Plans and describes, in logical order, current development of the Czech Republic, SWOT analysis,...
Vliv přímých zahraničních investic na konkurenceschopnost České republiky
Božena Plchová, Kateřina Gajdušková
Acta academica karviniensia 2014, 14(1):143-155 | DOI: 10.25142/aak.2014.015
The article analyses inflow of foreign direct investment into the Czech Republic. It describes the development in recent years and analyses the influencing factors. Foreign direct investments are a very important financial source in the Czech economy and therefore much attention is paid to the factors which attract the inflow of foreign long-term and non-debt capital. It is important especially for investors during their decision making process of expanding the business abroad. Among others, the most important lures are openness of the country, low labour cost, the exchange rate policy and the overall risk of the country.
EKONOMICKÝ POHLED NA POZEMKOVOU REFORMU V ČR
David Slavata
Acta academica karviniensia 2014, 14(1):156-165 | DOI: 10.25142/aak.2014.016
The article deals with the basic principles of Czech land reform. The Czech land reform has started since 1992 and hasn't been finished till this time. Until today there were redistributed around 600 000 hectares of agriculture land. From 2011 there will start a possibility of selling the land to the ownership of citizens of EU. The main rules of this procedure are presented in this contribution. There are two basic points of the reform- restitution of the land and privatization of land. Both are managed by the state institution called State Land Fund of the Czech Republic. The structure and activities of the institution there are presented as well...
HODNOCENÍ KONVERGENCE ČR A ZÁPADNÍ EVROPY POMOCÍ STRUKTUR SPOTŘEBNÍCH VÝDAJŮ
Ladislav Stejskal
Acta academica karviniensia 2014, 14(1):166-175 | DOI: 10.25142/aak.2014.017
The paper presents a comparative analysis of living situation in the Czech Republic and in Western Europe at the beginning and at the end of the decade 2000 - 2010. The primary thesis was the convergence of living situation during the analyzed period. The evaluation criteria were consumption expenditures of households. The aim was to obtain the base for related economic analyses and background for creating business or marketing strategies. The method used was cluster analysis supplemented by basic descriptive statistics. Classification system for evaluation expenditure structures was the standard "Classification of Individual Consumption According...
Dopad penežní zásoby na ceny akcií a akciové bubliny
Martin Širůček
Acta academica karviniensia 2014, 14(1):176-189 | DOI: 10.25142/aak.2014.018
This article is focused on the effect and implication of a change in the money supply for the US capital market. This market was chosen according to its part on the global market capitalization. Namely it is the Dow Jones Industrial Average (DJIA), which was chosen according to its long history, global sense and stabile construction. The money supply will be measured by the wider aggregate M2 and aggregate MZM (money with zero maturity). The goal of this paper is to detect, if the money supply influenced the stock indices in the years 1967 - 2011, if the impact of both money aggregates is nearly the same, and how the money supply influenced the bubble...
FUNKCE BENEFITŮ V ORGANIZACI A JEJICH VNÍMÁNÍ ZAMĚSTNANCI
Lucie Vnoučková
Acta academica karviniensia 2014, 14(1):190-201 | DOI: 10.25142/aak.2014.019
Benefits are a specific form of remuneration, which is quite inconsistent in the way of its efficiency, different forms, and in the way of providing and receiving. Anyway, non-standard and specific forms of remuneration have significant impact on subjective employee's evaluation of an organisation. The survey in the area of benefits and their impact on work satisfaction and organisational efficiency provides partial shift to the effective use of benefits. The aim of the paper is firstly to define relations between employee satisfaction and benefits and secondly to describe impact of benefits on performance and thus efficiency of an organisation. The...
ENVIRONMENTÁLNÍ NÁKLADY A METODA STANDARDNÍCH NÁKLADŮ
Jan Žahour
Acta academica karviniensia 2014, 14(1):202-212 | DOI: 10.25142/aak.2014.020
Companies still have to fight for their market position. Positive attitude to environment can be a vital competitive advantage. But each benefit needs some investment. Environmental costs play a vital role in the companies today. The company does not usually know about these costs from a financial accounting. Therefore companies implement environmental managerial accounting, which enables managers to make all key decisions. The companies use a different methods to keep all the costs under control. One of them is standard cost method. The aim of this paper is to capture environmental costs in Alfa company, which operates in the food industry and in...
BERÁNEK J. a kolektiv Moderní řízení hotelového provozu
Václav Lednický
Acta academica karviniensia 2014, 14(1):213-215 | DOI: 10.25142/aak.2014.021
Seznam recenzentů
Acta academica karviniensia 2014, 14(1):216-217