Acta academica karviniensia, 2019 (roč. 19), číslo 3

Daň z motorových vozidiel a jej vplyv na stavbu vozového parku Slovenska

Břetislav Andrlík, Jana Péteriová

Acta academica karviniensia 2019, 19(3):5-18 | DOI: 10.25142/aak.2019.016  

The paper deals with the issue of the composition of the Slovak Republic's fleet with an emphasis on the evaluation of environmental aspects, which are either directly or indirectly applied in the construction of motor vehicle tax in this Member State of the European Union. The basic starting point is to evaluate the setting of the tax on motor vehicles from the point of view of supporting the renewal of the vehicle fleet, bearing in mind the limitations of this tax instrument as a result of the taxpayers' payroll. The paper deals with an extensive set of data on the Slovak Republic's fleet on the timeline from 1 January 2007 to 29 March 2018, which...

Vnímání účetní profese v České republice

Beáta Blechová, Ivana Koštuříková, Markéta Šeligová

Acta academica karviniensia 2019, 19(3):19-30 | DOI: 10.25142/aak.2019.017  

The aim of the article is to evaluate the perception of the accountant profession in the Czech Republic by students of full-time and combined study at the School of Business Administration in Karviná. In order to achieve the objective of the article, a questionnaire survey was used. On the basis of the acquired nominal data, the perceptions of the accountant profession were examined using Pearson's chi-quadrate test and the Pearson´s coefficient of contingency. It can be concluded from the results that the perception of entrepreneurial risk associated with choosing a professional accountant does not depend on the form and field of university studies....

Vplyv influencer marketingu na spotrebiteľské správanie

Petra Gundová, Katarína Cvoligová

Acta academica karviniensia 2019, 19(3):31-41 | DOI: 10.25142/aak.2019.018  

Current trends in marketing communication present influencer marketing as a new tactic in marketing strategy solutions. The article is focused on the impact of influencer marketing on consumer behavior. The aim of the article is to find out, based on questionnaire survey´s results, whether selected segment of consumers considers influencer marketing to be important factors affecting their consumer behavior. Given the results of a questionnaire survey conducted by ourselves, a group of women who follow the influencers was defined for the Y generations, i. e. age range from 19 to 25 years. The basic feature of this generation is technical prowess, so...

Empirická vazba mezi akciovými výnosy a objemem obchodování: aplikace na polské společnosti

Marie Ligocká

Acta academica karviniensia 2019, 19(3):42-53 | DOI: 10.25142/aak.2019.019  

Volume indicators are often combined with information about stock prices development. Technical analysts use trading volume as a support tool to confirm trend directions. I focused on the Warsaw Stock Exchange that is one of the most dynamically growing capital markets in Europe and I tried to detect if trading volume can be used as a support tool the technical analysis on this stock market. Data of 67 companies was analysed in 2008 - 2018 using the Granger causality. The findings show, both the correlation and the Granger causality was determined in most cases for investment sector and real estate sector that could be caused, for example by higher...

Vybrané determinanty úbytku populace migrací v Moravskoslezském kraji

Jan Šulák

Acta academica karviniensia 2019, 19(3):54-69 | DOI: 10.25142/aak.2019.020  

This article is investigating the role of natural environment (air) pollution on migration out of the one of the most polluted areas in Czech Republic (even in Europe) – from Moravian-Silesian region, which is very typical for it in the long run. Using unique dataset, containing a plenty of economic and other variables, collected from the outputs of Czech statistical office and Czech hydrometeorological office, together with a particular quantitative econometric approach (panel data modelling with interactions) I reveal, that emigration rate, caused by environment pollution, is in comparison with other regions in the Czech Republic, double. Some...

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Acta academica karviniensia

Acta academica karviniensia 2019, 19(3):70