Acta academica karviniensia, 2022 (roč. 22), číslo 1

Jaká kognitivní zkreslení nejvíce útočí na potenciální zákazníky v uživatelských recenzích?

Radka Bauerová, Tereza Ikášová, Veronika Kopřivová, Tomáš Pražák, Michal Stoklasa

Acta academica karviniensia 2022, 22(1):5-21 | DOI: 10.25142/aak.2022.001  

Reading reviews is a common activity for many potential customers when deciding to buy a product from a particular retailer. It is such a common activity that many of them may be unaware that they are influenced not only by the content of the review itself, but also by its style, display, length, and distinctiveness, with a particular cognitive bias behind each of these elements. This has an impact on their decision-making, which may ultimately be illogical. In reality, however, we are affected by hundreds of confirmed distortions that force us to think and act irrationally. If people are not always able to make rational decisions, then many of the...

Digitalizace Finanční správy České republiky

Beáta Blechová, Šárka Sobotovičová

Acta academica karviniensia 2022, 22(1):22-30 | DOI: 10.25142/aak.2022.002  

The Financial Administration of the Czech Republic is introducing gradual electronic communication in accordance with the Regulation of the European Parliament and the Council of the EU No. 910/2014. With the introduction of modern information technologies, the Financial Administration of the Czech Republic has at its disposal an increasing number of communication channels. These can be used when obtaining information on the activities of the entities obliged to disclose such required information, or for the processing of the filings and requests thereof.  This paper deals with the issue of digitization of financial administration with a focus on electronic...

Komparace peněžité pomoci v mateřství v Polské a České republice

Danuta Duda, Kamila Turečková, Ivona Buryová

Acta academica karviniensia 2022, 22(1):31-44 | DOI: 10.25142/aak.2022.003  

The main topic of the paper is a comparison of maternity benefits in the Czech Republic and Poland. The first part is dedicated to the definition and description of maternity leave and its grounding in the social security systems of both countries, based on the current legislation in both countries. Next, the maternity benefits in the Czech Republic and Poland are presented in tables which yields interesting results for the observed period. The third part represents the core of the paper – comparison of the maternity benefits in the Czech Republic and Poland. The expenditures in both countries in the observed period 2010-2019, including their...

Stratifikovaný výber vzoriek v štatutárnom audite

Hugo Hýbl, Břetislav Andrlík, Lucia Formanová

Acta academica karviniensia 2022, 22(1):45-61 | DOI: 10.25142/aak.2022.004  

Within this article, the reader reads about the possibilities of processing stratified sampling in the MS Excel program. The subject stratified sampling is performed by means of a table, which stratifies the population on the basis of predefined formulas created by one of the authors of the article. The application of specific audit procedures is intended for small audit entities that use MS Excel to perform sampling, or for those audit entities that would like to ensure a change in the procedures for performing specific audit procedures on audit engagements through the use of other sampling methods that these audit firms usually don´t use. The procedure...

Uplatnenie super-odpočtu nákladov na výskum a vývoj daňovými subjektami v Slovenskej republike podľa veľkostného kritéria počet zamestnancov

Lea Jančičková, Renáta Pakšiová

Acta academica karviniensia 2022, 22(1):62-74 | DOI: 10.25142/aak.2022.005  

The application of the super-deduction of a tax as a support R&D in tax entities is primarily conditional on an assessment of whether the activity is in fact research and development. The aim of the paper is to analyse the structure of entities applying the super-calculation of research and development costs in the Slovak Republic in the period from 2015 to 2018 as well after the increase in the super-calculation rates in 2019. In the paper we mostly use quantitative statistical analysis. The rate of Slovak entities application of super-deduction in the individual years examined is low, despite a gradual increase in rates up to 150% (plus 100%...

Zhodnocení zapojení business intelligence do rozhodovacích procesů v českých firmách dle oboru podnikání

Petra Kašparová

Acta academica karviniensia 2022, 22(1):75-86 | DOI: 10.25142/aak.2022.006  

The article aims to present the current level of business intelligence involvement in Czech companies in decision-making processes. A mere software implementation of these tools cannot be considered a success. Therefore, the article focuses mainly on the subsequent practical application. The obtained outputs are based on a questionnaire survey (341 respondents included) dealing with the active usage of business intelligence. The branch of business was chosen as a critical factor in the entire study and a subsequent analysis. Although, almost in half of the companies, business intelligence is not still actively used, the research showed a high level...

Zkreslený úsudek a spotřebitelova ochota platit: empirická studie

Radka Kubalová, Martin Klepek

Acta academica karviniensia 2022, 22(1):87-94 | DOI: 10.25142/aak.2022.007  

The recent COVID-19 pandemic brought the focus on the shift in the consumer habits, consumption and spending, as well as the new sides consumers‘ (ir)rationality, especially in the terms of the panic stock-up purchases and herd behaviour. In this paper, we use the COVID-19 crisis as an opportunity to empirically test the bias in the consumer judgments. Using a simple survey experiment among college students, the difference in their willingness to pay monthly for a life insurance under the COVID-19 frame and general, non-COVID-19 frame is examined. According to the obtained results, it was found out the subjects were willing to pay higher amount...

Úroveň strategické části architektury CRM v malých a středních podnicích v České republice

Adéla Langerová, Halina Starzyczná

Acta academica karviniensia 2022, 22(1):95-108 | DOI: 10.25142/aak.2022.008  

This paper aims to evaluate the level of the strategic part of CRM in SMEs in the Czech Republic. In the empirical part, quantitative primary research was carried out. The questionnaire survey was attended by 1 067 respondents. To evaluate the primary research, the PDCA method, which is used to evaluate process quality, was modified. This paper provides a different perspective on CRM level assessment. Based on a literature search, a research question and hypotheses dealing with the level of strategic activities were formulated. The communication strategy reached the highest level in terms of implementation. The hypotheses examined the relationship...

Vytváření užších seznamů z rozsáhlé databáze nabídek

David Ramsey, Aleksander Mariański, Leopold Szczurowski, Michał Kędziora

Acta academica karviniensia 2022, 22(1):109-120 | DOI: 10.25142/aak.2022.009  

Nowadays, consumers can find basic information about a wide range of offers with almost no effort. For example, Internet sites give information about second-hand cars regarding the mark, age, price, engine type/size and distance travelled. This information suffices to assess whether a car is potentially attractive, but is not sufficient to make a final decision. The authors have developed an automatic procedure for selecting a shortlist of offers that aims to maximize a weighted average of the attractiveness and diversity of the offers on the shortlist. The consumer determines the number of offers to be placed on the shortlist and the relative importance...

Hodnocení konvergenčních kritérií v Rumunsku na cestě k přijetí eura

Georgiana-Loredana Schipor, Cristina Duhnea

Acta academica karviniensia 2022, 22(1):121-134 | DOI: 10.25142/aak.2022.010  

The paper aimed to make an analysis of the euro adoption process of Romania and its path to the exchange rate mechanism (ERM II). The research was conducted from the perspective of the actions taken at European level for the third round of enlargement of the euro area, with its structural risks and challenges. In developing the research, both nominal and real convergence criteria were taken into account in order to outline the general achievements of monetary and fiscal policies, emphasizing the need to find an optimal timing to join the Eurozone considering the balance between costs and benefits. The analysis of the fulfillment of the Maastricht nominal...

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