Acta academica karviniensia, 2017 (roč. 17), číslo 4
Řízení lidských zdrojů u vybraných poskytovatelů zdravotních služeb v České republice v kontextu současných moderních personálních trendů
Jiří Bejtkovský
Acta academica karviniensia 2017, 17(4):5-18 | DOI: 10.25142/aak.2017.026 
This paper focuses on human resource management in selected health service providers in the Czech Republic in the context of the current modern HR (human resource) trends. The main goal of this contribution was to characterize and, subsequently, confront the current modern HR trends in the research area of human resource management of a health care services provider's HR managers in the Czech Republic. The article presents some of the outcomes of primary quantitative and qualitative research. This research was carried out in 2016 and in 2017 from the sample of 47 respondents. One research hypothesis and one research question have been defined. The...
Rozvrhování režijních nákladů a jejich vliv na kalkulaci výkonu
Radana Hojná, Růžena Kafková
Acta academica karviniensia 2017, 17(4):19-31 | DOI: 10.25142/aak.2017.027
One of the most important tools of cost management is costing. Its predicative capability is significantly influenced by the costing subject definition as well as its relation to the costs incurred. The structure of costs reflected in the costing and the method of overhead costs allocation are also playing an important role. This paper points to the importance of correct quantification of the costs incurred (especially overhead costs) per a costing unit. For this purpose, enterprises use special mathematical methods. The selection of particular method of calculation depends on the nature of production process, technology used in production, ratio between...
Obsahová analýza aplikovaná na sociální a environmentální vykazování
Michaela Horúcková, Thierry Baudassé
Acta academica karviniensia 2017, 17(4):32-45 | DOI: 10.25142/aak.2017.028
Content analysis is an accredited research technique that despite its increasing use in numerous disciplines and substantial expansion in academia lacks a unified methodology and rigorous methodological standards. This paper presents the technique of content analysis and the way it can be applied to social and environmental reporting, with a special focus on environmental corporate reporting. Major methodological problems that have been raised by the use of content analysis, and unique coding rules and decisions developed by authors are presented. Through the application of content analysis on CEZ Group's corporate report, possible outcomes that can...
Transparentnost v podmínkách řízení českých nadací
Marek Jošt
Acta academica karviniensia 2017, 17(4):46-58 | DOI: 10.25142/aak.2017.029
The article deals with analysis of Czech foundations' management transparency in the area of accounting and auditing. The foundations that have received contributions from the Investment Fund for Foundations are compared with the foundations that have not received such contributions. The main aim of this article is to assess if release of legislation regarding foundations in the Czech Republic, which has been in force since 2014, is appropriate. This includes, in particular, the Act on Foundations and Endowment Funds, and the termination of contracts for the transfer of contributions from the Investment Fund for Foundations to foundations. The results...
Zadluženost statutárních měst v České republice
Eva Lajtkepová
Acta academica karviniensia 2017, 17(4):59-68 | DOI: 10.25142/aak.2017.030
In the Czech Republic municipalities are seen, in accordance with the Constitution, as the basic element of local government; their roles, tasks and operations governed by the relevant legal regulations. Municipalities have lower powers to raise taxes and so their incomes are largely dependent on transfers from the state budget. The aim of this text is to investigate the possible dependence of indebtedness (expressed as debt per capita) on the size of the municipality (according to the number of inhabitants) and the fragmentation of local government (measured with the aid of the Herfindahl-Hirschman Index). We examined this dependence in data on the...
Spotřební chování zákazníků cestovních kanceláří segmentu pobytových dovolených u moře
Lena Malačka, Jitka Veselá
Acta academica karviniensia 2017, 17(4):69-76 | DOI: 10.25142/aak.2017.031
Presented paper deals with the topic of consumer behaviour of the travel agencies' customers and their specific requirements when they buy the seaside holiday. The research was conducted on the base of qualitative research and the method used in the research was focus groups. The Internet, word of mouth, social networks (as Facebook or Twitter) and TV commercials are mentioned as the most frequently used source of information which influence the most the customers opinion by both groups of respondents according to the result part. The examined groups do not have the same features in the area of holiday selection process. This topic is a relevant topic...
Finanční zdraví veřejně obchodovatelných společností v Polsku
Tomáš Pražák
Acta academica karviniensia 2017, 17(4):77-86 | DOI: 10.25142/aak.2017.032
The financial performance and financial health of companies is given through the ability to generate added value. For the resulting effect of creating added value, maximum activity is required. Otherwise, companies have significant payment difficulties that can be resolved by a radical change in its activities or structure. The aim of this paper is to indicate potential threat of the financial distress of selected public limited companies in Poland. The financial health of companies is analysed by Taffler's bankruptcy model. The construction of the predictive models and the bankruptcy models are based on actual data from companies which were threatened...
Likvidita podniků a finanční ukazatele ve vybraných odvětvích v České republice
Markéta Šeligová
Acta academica karviniensia 2017, 17(4):87-99 | DOI: 10.25142/aak.2017.033
The aim of this paper is to determine the relationship between selected financial indicators and liquidity of companies (corporate liquidity) in selected sectors in the Czech Republic from 2000 to 2015. With the purpose to fulfill the aim, the existence and character of relationship between selected financial factors (debt equity ratio, return on equity, share of fixed assets to total assets, share of earnings before interest and taxes to total assets) and liquidity of the companies in sectors such as mining and quarrying, manufacturing, construction, service sector and energy sector will be examined. The aim of this paper is also to find out how the...
Seznam recenzentů
Acta academica karviniensia 2017, 17(4):100