Acta academica karviniensia, 2014 (roč. 14), číslo 3
Ekonometrické modely a jejich schopnost předvídat růst HDP České republiky
Milan Bouda
Acta academica karviniensia 2014, 14(3):5-14 | DOI: 10.25142/aak.2014.043 
The paper deals with forecasting the ability of the most common macroeconomic methods. The main goal is to predict the percentage GDP growth while using many methods and at the end assess the performance of these methods. The performance is measured by the Root Mean Square Error statistics. Methods used in this paper are: naive Auto Regression with one lag, Vector Auto Regression with two lags, Bayesian Vector Auto Regression with two lags, Dynamic Stochastic General Equilibrium (DSGE) and a DSGE-VAR model which obtains priors from a DSGE model and then estimates it like Vector Auto Regression. The next contribution of this paper is specification of...
Společensky odpovědné zadávání veřejných zakázek v Evropské unii v souvislosti s implementací do právního řádu Polské republiky
Danuta Duda
Acta academica karviniensia 2014, 14(3):15-29 | DOI: 10.25142/aak.2014.044
This article deals with the social responsible public procurement and green public procurement in European union. The aim of this article is to explore history of the social responsible and green public procurement of the European union, the EU legislation in this area and apply it to practical examples in selected EU Member States (France, Great Britain, Sweden and Czech Republic). In Poland is the most important legislation of 29 January 2004 Public Procurement Law, where is listed also provision about social responsible and green public procurement. Socially responsible public procurement in Poland has been applied in many cities, such as: Gdynia,...
Kritický prehľad rozvojových teórií priamych zahraničných investícií
Tomáš Dudáš
Acta academica karviniensia 2014, 14(3):30-38 | DOI: 10.25142/aak.2014.045
Foreign direct investments play a crucial role in the global economy nowadays and they have the ability to boost economic development in less developed countries. The aim of the article is to critically review the most important theories that deal with the impact of FDI flows on economic development. Due to the limited space the article focuses on the three most important theories - on Raymond Vernon's product life cycle theory, on the Japanese FDI development theories and the FDI development theory of John Dunning. The results of our review show that although these theories failed to develop a universally acceptable framework, they can be certainly...
Vyhodnocení územního provádění operačního programu Životní prostředí na Slovensku
Oldřich Hájek, Lenka Smékalová, Jiří Zicha
Acta academica karviniensia 2014, 14(3):39-48 | DOI: 10.25142/aak.2014.046
In the programming period 2007 - 2013 the implementation of the European Union cohesion policy is carried out through eleven operational programmes within the frame of objectives Convergence and Regional Competitiveness and Employment. The overall European Union resources invested the amount of approximately € 11 bn. in these programmes, which is distributed under the supervision of the Transport, Construction and Regional Development of the Slovak Republic (formerly only Ministry of Construction and Regional Development of the Slovak Republic). Among these instruments is the Operational Programme Environment with total allocation of € 1,8...
Rodinné podnikání ve světle korpusu a českých zákonů
Milan Hnátek, Milena Hnátková
Acta academica karviniensia 2014, 14(3):49-56 | DOI: 10.25142/aak.2014.047
This paper focuses on the new terminology used in the new Czech Civil Code, which is in force from January 1, 2014. This new Civil Code completely changes the Czech legal system by introducing a totally new terminology. The paper deals with this new terminology which defines family businesses; this terminology is unfortunately different from the terminology having been used for many years. The new Civil Code introduces a new term "rodinný závod" which evokes "family race" instead of the intended term "family business" in Czech. The objective of the paper is to examine this new Civil Code by means of linguistic tools and to focus on the future problems...
Interakce fiskální a monetární politiky v České republice a na Slovensku
Jan Janků, Stanislav Kappel
Acta academica karviniensia 2014, 14(3):57-66 | DOI: 10.25142/aak.2014.048
The aim of this paper is to evaluate mutual interaction of fiscal and monetary policy in the Czech Republic and in Slovakia. The relationship - cooperation or conflict, are basic determinants of successful implementation for economic policy of the state. Fiscal and monetary policies have usually different aims and some conflict situations may arise. The game-theoretical approach is responsible for creating the theoretical model, which is then dealt with the empirical analysis by the method of the ordinary least squares. We find a stabilizing role of monetary policy in both countries and the dominant role of monetary policy in the Czech Republic.
Dopady dočasných změn valorizace důchodů
Petr Janský
Acta academica karviniensia 2014, 14(3):67-78 | DOI: 10.25142/aak.2014.049
Temporary rules for indexation of old-age public pensions in the Czech Republic were introduced for the period between 2013 and 2015. The pensions are now indexed only according to the sum of a third of the wage growth and a third of price inflation. This is by two thirds of price inflation lower than in 2012. This article empirically evaluates impact of this change on expected values of pensions and compares it with seven alternative proposals. The analysis estimates that pensions will be by 5% lower by 2015 in comparison to the earlier rules for indexation. The implemented change is the third lowest indexation out of the eight evaluated proposals....
Pojem guerilla marketing a další možnosti výzkumu
Martin Klepek
Acta academica karviniensia 2014, 14(3):79-87 | DOI: 10.25142/aak.2014.050
In these days of informational overload the importance of effective communication from company to consumer is essential. Yet many firms hardly find a proper way to step out from informational fog. There are some unusual tools for marketing managers as social media marketing, viral marketing, buzzmarketing, neuromarketing and so on, which offer opportunities to differentiate. Guerrilla marketing, as one of them, unfortunately suffers of theoretical ambiguity. This paper has two main objectives. Firstly, it aims to provide an analysis of the current state of theoretical knowledge about guerrilla marketing and show basic concepts and thoughts in this...
Vzdelanie ako dôležitý faktor postavenia mladých ľudí na trhu práce
Tímea Kolláriková
Acta academica karviniensia 2014, 14(3):88-98 | DOI: 10.25142/aak.2014.051
The article focuses on the issue of education relating to employability of young people in the labor market, particularly in the Slovak Republic. It aims to analyze the current position of young people in the Slovak labor market using the method of comparison of unemployment rate with other countries of the European Union. In Slovakia , the situation of young people in the labor market is developing with negative trend , thus resulting in their prolonged high unemployment and the long duration of the transition from education to the labor market . The school system should be flexible and should also provide young people with some security. The paper...
Vnímání užitečnosti veřejných služeb poskytovaných knihovnami - případová studie
Pavla Koťátková Stránská, Kateřina Nekolová, Jan Stejskal
Acta academica karviniensia 2014, 14(3):99-111 | DOI: 10.25142/aak.2014.052
The scientific studies are focused on the evaluation and the general perception of the public services value by their consumers. The benefit what flows from consumption of the services is in the middle of the interest. This paper focuses on the verification that the library consumers take in and evaluate the importance of the services. They can do it by answering the question about "willingness to pay" for the library services (contingent valuation method). The paper analyses the dependence between willingness to pay and disposable income of the consumers. Next we want to present the application of the approaches based on willingness to pay by the...
Lokalizácia maloobchodnej siete a jej koncentrácia v regiónoch Slovenskej republiky
Rastislav Kotulič, Martina Marchevská
Acta academica karviniensia 2014, 14(3):112-123 | DOI: 10.25142/aak.2014.053
One of the most prominent features of the contemporary retail-trade in Slovakia is imminently its concentration and changing structure of the retail network where small stores and self-service stores were replaced by large-scale business formats like supermarkets, hypermarkets and discount stores. In the scope of the retail-trade, the localization decision making is very important since a mistake in the decision and a following inconvenient location of the retail unit leads mainly to serious trade difficulties and subsequently to the crash of the store. The evaluation of the development of retail networks in regions of the Slovak Republic was realized...
Perspektívy finančného sprostredkovania a finančného poradenstva na poistnom trhu
Anna Majtánová, Andrea Snopková
Acta academica karviniensia 2014, 14(3):124-138 | DOI: 10.25142/aak.2014.054
Financial intermediaries allow to search risks for insurance and thus they help to achieve greater expansion of trade for insurance companies and they help to choose high quality insurance to the ultimate clients based on their specific requests. In the current financial theory, but also in financial practice, it is paid attention to financial intermediation and financial consultancy. Aim of this paper is a theoretical definition of economic categories in these areas in a broader context, which are essential for the insurance practice. At the same time it is performed analysis of legal rules governing financial intermediation and financial consultancy...
Vliv znalostní ekonomiky na ekonomický růst a ekonomickou úroveň zemí
Irena Paličková
Acta academica karviniensia 2014, 14(3):139-147 | DOI: 10.25142/aak.2014.055
The article deals with the analysis of the relationship between knowledge economy and economic growth and economic level of the countries. Concept of knowledge economy and its growth is defined in the first two chapters. Then two hypotheses about positive relationship between knowledge economy and economic level and knowledge economy and economic growth are verified at the group of the world economy countries. For verification of the both hypotheses is used regression analysis. The first hypothesis was confirmed. It holds for the group of world economy countries that the more investments in knowledge the country has, the more advanced is and vice versa....
Využití Benfordova zákona při testování makroekonomických dat vlády
Michal Plaček
Acta academica karviniensia 2014, 14(3):148-160 | DOI: 10.25142/aak.2014.056
This article builds on research published in the article "Fact and Fiction in EU Governmental Economics Data" (Rauch, Göttsche, Brähler, 2011). By exploring the possibilities of applying Benford's Law as a useful instrument for detecting data manipulation, this instrument is applied to the Czech Republic, particularly in the monthly data of exports and imports for the period 1996-2012, which make up the trade balance. We use the Z test as the test criterion and the first and second digits are tested. The primary aim of the article is to summarize the current theory regarding Benford's Law and the practical applications of this theory to the governmental...
Procesní management v krajských knihovnách
Lea Prchalová
Acta academica karviniensia 2014, 14(3):161-173 | DOI: 10.25142/aak.2014.057
The aim of this article is to start process management of regional libraries. On the basis of an inquiry it was verified, that there is no application of this type of management in regional libraries and the principles of process management are not known sometimes. Visions and derived strategic goals are very close among regional libraries, their realisation is however connected with many factors. The most important of them are the space possibilities. In this article there are mentioned reasons and need of process attitude towards library management. You can find here a tree structure of processes of regional libraries and a description of a process...
Strategický management a hybné síly výkonnosti
Žaneta Rylková, Monika Chobotová
Acta academica karviniensia 2014, 14(3):174-185 | DOI: 10.25142/aak.2014.058
In the current global competition, companies want to gain competitiveness and to improve their competitive advantages. Strategic management has evolved to help organizations to operate successfully in competitive environment. Strategic management is an organized development of resources of the functional areas: financial, manufacturing, marketing, technological, manpower, innovative etc. in the pursuit of its objectives. The paper is based on primary and secondary research. One of the objectives of the primary research was to analyze and evaluate which performance drivers had impact on the strategic management in the years 2010 - 2012. On the basis...
Průzkum úrovně využití simulačních metod ve výrobě a logistice v ČR
Pavel Šenkýř
Acta academica karviniensia 2014, 14(3):186-194 | DOI: 10.25142/aak.2014.059
This article describes the ressearch of the business process mapping, modelling and process simulation (BPM) support tools usage and rate in Czech companies in years 2009 and 2010. The article is also aimed on some choosen attributes influencing the measure of BPM usage, on managerial willingness to improve their decision and planning processes and on the outsourcing possibilities. Eight hypothesis was solved on the representative sample of the Czech small, middle and big sized companies with activities in main twelve fields of activities. The very importent part of the article/reserch is the part aimed on the usage of the BPM superstructure - optimalisation...
Detekce informačního potenciálu účetní závěrky neziskových organizací v podmínkách České a Slovenské republiky
Iris Šimíková, Alena Kordošová
Acta academica karviniensia 2014, 14(3):195-207 | DOI: 10.25142/aak.2014.060
This paper is focused on the detection of the information potential of the financial statements of non-profit organizations of two selected states. The accounting law limits the content and format of the financial reports forming the complex of the financial statements. Non-profit organizations shall use the system of double-entry accounting or single-entry accounting. Depending on the chosen system of accounting they prepare financial statements in the prescribed structure. In single-entry accounting the financial statement consists of cash receipts and cash payments and the statement of assets and liabilities. In double-entry accounting the financial...
Analýza a komparace právní úpravy a účetnictví nadací a nadačních fondů v České republice v letech 1989 až 2014
Alžběta Urbancová, Šárka Kryšková
Acta academica karviniensia 2014, 14(3):208-219 | DOI: 10.25142/aak.2014.061
The aim of this paper is to describe, analyze and compare the development of conditions for the activities of foundations and endowment funds in the Czech Republic in the area of legislation and accounting in years 1989 to 2014. The analysis is focused on:* the development of the legal regulations of foundations and endowment funds after 1989, after the effect of a separate law on foundations and endowment funds up to the present, which is related to the adoption of the new Civil Code,* changing conditions for accounting, financial statements, the content and the publication of annual reports and their verification by the auditor.The integral...
Seznam recenzentů
Acta academica karviniensia 2014, 14(3):220-221