Acta academica karviniensia, 2016 (roč. 16), číslo 3

Multiplikační a vytěsňovací efekty státní podpory podniků ve vztahu k veřejným rozpočtům

Pavla Brůžková

Acta academica karviniensia 2016, 16(3):5-15 | DOI: 10.25142/aak.2016.020  

The aim of this paper is to analyze, specify and isolate components that form the anticipated multiplier and crowding-out effects of state aid and to discuss its impacts on the public budgets. The author shows that some qualitative and hardly measurable aspects should be included in the multiplier effect. At the same time, various present crowding-out effects partially offset the expected positive results. Several key aspects of state aid are identified to influence the balance of public budgets. First, the distortion of prices of the production factors lead to adjusted tax and social security payments. Second, long-term changes of potential product...

Service Blueprinting a diskrétní simulace v pohostinství v praxi (případová studie)

Jan Hán, Zdena Lustigová, Štěpán Chalupa

Acta academica karviniensia 2016, 16(3):16-24 | DOI: 10.25142/aak.2016.021  

Business process modeling and simulation have become a central aspect of the way businesses understand, support, and communicate about their processes. Frequent prominent approaches this paper deals with are 1/service blueprinting, 2/business process modeling notation (BPMN) and 3/ discrete-event simulation (DES), which might be generally event oriented, activity oriented and process oriented. The use of these approaches in the area of hospitality is still very rare. The authors present the issue, solutions and selected results, obtained from the case study, implemented in Prague, in the4-star hotel in 2015.

Trh cestovního ruchu, handicap a nerovnost: problémy a řešení

Marcin Popiel

Acta academica karviniensia 2016, 16(3):25-36 | DOI: 10.25142/aak.2016.022  

Tourism for the disabled is starting to develop rapidly and currently it does not only constitute an attractive form of spending free time, however, it is mainly a form of rehabilitation or social activation. Disabled people have the right and they are willing to undertake the act of travelling like the rest of society. This particular group of people may be more prone to social exclusion and inequality and their rights and voices are often less heard in the mainstream of tourism industry. The aim of this paper is to present the situation of people with disabilities, who are often socially disadvantaged and discriminated. The article presents the results...

Identifikace faktorů determinujících kapitálovou strukturu firem v České republice

Lenka Strýčková

Acta academica karviniensia 2016, 16(3):37-49 | DOI: 10.25142/aak.2016.023  

This study focuses on the identification of factors determining corporate capital structure in the Czech Republic, thereby contributing to an ongoing discussion on the capital structure determinants and the capital structure optimization. The paper aims to provide empirical evidence on the basis of the questionnaire survey. To identify the most significant factors affecting decisions of companies concerning their capital structure and debt policy, the statistical methods and procedures were used for the research evaluation. With the help of the factor analysis, the three key factors were derived: the financial aspects of debt financing, the debt as...

Závislost velikosti tržních hodnot účastníků Mistrovství Evropy ve fotbale 2016 na dosaženém výsledku

Jan Šíma, Daniel Bartošek

Acta academica karviniensia 2016, 16(3):50-61 | DOI: 10.25142/aak.2016.024

The purpose of this article is to compare overall market values of football national representations which took part in UEFA EURO 2016 in France. The total team market value is determined by combining all the team players' market value regardless of their participation in matches. The highest market value was achieved by the national team of Spain, the lowest by the national team of Hungary. The overall team market value is related to success (failure) at EURO 2016 which is expressed by a total number of points gained. There is an evident middle strong influence of team market value on the result gained at UEFA EURO 2016 based on the results of regression...

Možnosti dynamizace produktů kulturního cestovního ruchu

Alena Zedková

Acta academica karviniensia 2016, 16(3):62-73 | DOI: 10.25142/aak.2016.025  

The paper deals with the issue of cultural tourism products with focus on organized events, which are considered as important factors dynamizing the tourism supply. Organized events can be sufficient motive to travel, or they can be secondarily leisure activities in the visited destination, when the main motive of journey is different. The contribution, in its analytical part, introduces the supply and demand for cultural events in the Czech Republic, but attention is given mainly to two selected regions, Moravian-Silesian Region and Olomouc Region. Aim of this contribution is to highlight the importance of cultural events in tourism of the Czech Republic,...

Charakteristika poptávkové a nabídkové strany přístupného turismu v Moravskoslezském kraji

Dagmar Zorková

Acta academica karviniensia 2016, 16(3):74-86 | DOI: 10.25142/aak.2016.026  

This article deals with the issue of accessible tourism. The objective of the article is to describe current situation of demand and supply of accessible tourism in Moravian-Silesian region, to use secondary data analysis and primary research results. The demand is characterized by market potential, number of overnight stays per year, opinions of potential clients on dimension of accessibility. The supply is characterized by accommodation capacities, including barrier-free accommodation, and service providers' views of accessibility.

Seznam recenzentů

Acta academica karviniensia 2016, 16(3):87