Acta academica karviniensia, 2022 (roč. 22), číslo 2

Prostorové rozložení přislíbených investičních pobídek v České republice

Jan Belardi

Acta academica karviniensia 2022, 22(2):5-15 | DOI: 10.25142/aak.2022.011  

First investment incentives in the Czech Republic were granted in 1998. From 1998 to 2021 there were 1,319 granted investment incentives in total with 1,444 locations of implementation of the investment projects. The total amount of the supported investment projects reached nearly 983 billion CZK, and the applicants promised to create more than 203,000 new jobs. This paper evaluated the spatial distribution of the investment projects with granted investment incentive in the Czech Republic in the period 1998-2021. The spatial distribution was examined on the basis of three indicators calculated for the district level – the amount of investment...

Zkoumání faktorů ovlivňujících výdělky českých zaměstnanců

Ondřej Dvouletý

Acta academica karviniensia 2022, 22(2):16-25 | DOI: 10.25142/aak.2022.012  

The study contributes to the body of knowledge on job-related and individual characteristics determining the earnings of those working as employees. A multivariate analysis of the 2010 and 2015 European Survey on Working Conditions data (N=1,168) documents the differences in earnings across studied variables, such as gender, educational level, the skill level of profession, years of experience or perceived discrimination. The obtained results are interpreted in line with the prior research. It follows from the main findings that the highest earnings are observed among managerial professions and the lowest among the least skilled occupations. Returns...

Využití daňového odpočtu úroků z úvěru na pořízení vlastního bydlení v ČR

Pavlína Kirschnerová, Jana Janoušková

Acta academica karviniensia 2022, 22(2):26-36 | DOI: 10.25142/aak.2022.013  

The paper, based on primary research and evaluation of data from the Financial Administration of the Czech Republic, evaluates housing support in the form of tax deduction of mortgage interest from the tax base in the Czech Republic. Research has shown that this support undermines horizontal and vertical tax fairness and excludes assistance to taxpayers with incomes below the taxable amount. Housing support is not conceptual and lacks control and feedback mechanisms. However, distributional effects need to be taken into account when considering tax reforms, especially for indebted and cash-strapped households. However, we do not recommend completely...

Organizační kultura na středních školách a její změna vlivem Covid-19

Marie Mikušová, Naděžda Klabusayová

Acta academica karviniensia 2022, 22(2):37-49 | DOI: 10.25142/aak.2022.014  

The subject of the research is organizational culture in schools. The aim is to find out its potential change after the pandemic. The respondents are randomly selected secondary school teachers from all over the Czech Republic. Cameron and Quinn's OCAI questionnaire is used to assess the type of organizational culture. The types of organizational culture before Covid-19, currently and preferred are identified. It is found that initially the culture of hierarchy prevailed. Now the market and adhocracy culture has grown significantly. The preferred type is clearly the clan. At the same time, the shifts of each dimension of each type in all three situations...

Vývoj výkonnosti českého pojistného trhu s neživotním pojištěním

Lenka Přečková, Iveta Palečková

Acta academica karviniensia 2022, 22(2):50-62 | DOI: 10.25142/aak.2022.015  

This paper aims to evaluate the profitability and expense ratio of the insurance business conducted by commercial insurance companies operating in the Czech insurance market from 2004 to 2019. The evaluation shall apply computations such as the return on assets (ROA), the ratio of underwriting profit to assets (UPA), and the expense ratio indicator (ER). Calculations shall be performed for non-life insurance. The value of the UPA indicator was stable during the whole period. By contrast, the ROA indicator fluctuated from 2004 to 2011. The ROA indicator stabilized between 2012 and 2017 and then between 2017 and 2019 ROA grew significantly. The value...

Co ovlivňuje finanční strukturu firem v ICT průmyslu ve vybraných evropských zemích

Petra Růčková, Nicole Škuláňová, Veronika Šudová

Acta academica karviniensia 2022, 22(2):63-77 | DOI: 10.25142/aak.2022.016  

During its life cycle, a company needs different amounts of funds, which can come from different entities. Each company has a specific structure of funding sources with respect to geographical and industry affiliation. The size of the company also has an impact on the structure of these sources. There is a number of determinants that affects the financial structure which is why a universal recommendation cannot be found. Thanks to these facts, more and more research has been created for over half a century. However, it is not possible to focus on individual companies and so compare different industries and economies. This research expands knowledge...

Využití RPA a AI pro automatizaci procesu zadávání objednávky malých a středních podniků: SME případová studie

Alexander Salmen

Acta academica karviniensia 2022, 22(2):78-96 | DOI: 10.25142/aak.2022.017  

Digitalization is a megatrend which shows an even growing importance for industrial business development and marketing since the Corona pandemic. Its productivity-boostingand efficiency-raising effects have widely been researched in science.Especially SME have a backlog to enhance their digitalization level and take profit from digitalization measures, because they lack the necessary tacit knowledge and their process environment is characterized a small number of repetitions, but a high level of individual arrangement. Therefore, their processes are difficult to be standardized and digitalized. AI (Artificial Intelligence) and RPA (Robotic Process...

Kritické myšlení jako kompetence k formování vlastního názoru na příkladu vybraných vysokoškoláků

Dagmar Svobodová

Acta academica karviniensia 2022, 22(2):97-108 | DOI: 10.25142/aak.2022.018  

This paper aims to determine how to motivate selected students of the Silesian University in Opava, School of Business Administration in Karviná (SU OPF) for the academic year 2020/2021 to develop critical thinking and how to form their factual and value opinions. The theoretical background lies in critical thinking in terms of growth linker, and competence. The methodology used is based on a case study approach to the inventory of ideas and content analysis of respondents’ personal opinions. The discussion interprets the effects and criteria for evaluating respondents value opinions and own substantive to implement rational decisions according...

Aké teórie vysvetľujú podnikanie a aké inovatívny leadership?

Andrea Zelienková

Acta academica karviniensia 2022, 22(2):109-124 | DOI: 10.25142/aak.2022.019  

Business creation theories were rarely explored with stages that precede the final intention to start a business. Therefore, this paper aimed to examine what factors impact the final decision to start a business and what factors just lead to a more favourable perception of a business opportunity. Several theories recognized by literature like the theory of planned behaviour, traits, cognitive biases, and risk attitudes were tested. Moreover, the explanatory power of these theories to entrepreneurship compared to innovative (leadership) practices was tested. When examining multiple regression models, it was shown that above mentioned theories predict...

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Acta academica karviniensia

Acta academica karviniensia 2022, 22(2):125