Acta academica karviniensia, 2024 (roč. 24), číslo 2

Teorie učících se regionů v kontextu měřitelných indikátorů pro úroveň NUTS3 na příkladu České republiky

Karin Glacová, Kamila Turečková

Acta academica karviniensia 2024, 24(2):5-15 | DOI: 10.25142/aak.2024.007  

The now much-emphasized term such as knowledge economy or Society 4.0 has its substantive parallel in the theory of learning regions, which seeks to explain the role of knowledge, learning, innovation, collaboration or technology in the economic performance of a given territory. Being able to determine and measure these factors, behaviours and processes ex post gives us the opportunity to test the validity of the concept or theory of learning regions in practice. The aim of the present paper is to identify relevant, practically applicable indicators referring to the theory of learning regions for the NUTS3 regional level and the Czech Republic. The...

Vplyv udržateľnej módy na spotrebiteľské správanie ľudí do 45 rokov

Petra Gundová, Viktória Volovská

Acta academica karviniensia 2024, 24(2):16-27 | DOI: 10.25142/aak.2024.008  

Sustainable fashion is a trend that is bound to become a key pillar of the future of industry and society. The current situation of fashion represents a complex and ever-growing problem with significantly negative impacts on the environment, as well as society. The presented paper is focused on a sustainable fashion in Slovakia and its influence on consumer behavior. The aim of the paper is to identify consumer attitudes towards fashion sustainability based on the results of a questionnaire survey (197 questionnaires are analyzed). The subject of the research was a sample of people under 45 years old. Based on the obtained results, recommendations...

Zkoumání změn v preferencích značky během krize: Případ Ukrajiny

Anastasiia Lukianenko

Acta academica karviniensia 2024, 24(2):28-41 | DOI: 10.25142/aak.2024.009  

This paper explores the shift in consumer brand preferences in Ukraine in response to the ongoing full-scale invasion since 2022, specifically examining the change from international to local brands. By employing a survey-based approach, the study seeks to assess changes in consumer attitudes towards brand reliability, quality perceptions, and willingness to support local businesses both before and after the onset of the conflict. The questionnaire utilizes a Likert scale to gather data on these preferences, alongside demographic factors such as age and proximity to active military activities. The insights gained from this research aim to enhance understanding...

Podporuje podnikatelské vzdělávání start-upového ducha studentů? Případová studie Obchodně podnikatelské fakulty v Karviné

Dominik Salat

Acta academica karviniensia 2024, 24(2):42-53 | DOI: 10.25142/aak.2024.010  

Entrepreneurship has a very complex culture content where people are given demanding tasks and responsibilities. For many individuals, this culture is not easy to adopt. There are various forms of support has been created for those interested. One of them is the entrepreneurship education offered to students at the School of Business Administration in Karviná. Within the process of the entrepreneurship course, students gaining professional knowledge followed by personality type through a standardized psychological test. This innovative step would help them how to use this knowledge. The aim of this paper is to introduce the typology of students in...

Dopad přijetí ozdravného daňového balíčku v ČR na progresivitu daně z příjmů fyzických osob

Jiří Slezák

Acta academica karviniensia 2024, 24(2):54-67 | DOI: 10.25142/aak.2024.011  

The article focuses on an overview of selected tax changes in the Czech Republic from 2024 as part of the adoption of the consolidation package. The article further deals with the analysis of the tax progressivity of the tax system of the Czech Republic in 2023 and 2024. The aim of the article is to describe selected tax changes in the Czech Republic and to evaluate the impact of changes in interval progressivity. Calculations are made on the basis of the effective tax rate, the progressivity of the average rate, the progressivity of the tax obligation and the progressivity of the after-tax income of the taxpayer receiving income from a dependent activity....

Rodinné vlastnictví a jeho vliv na rozpočtové praktiky v českých firmách

Lenka Strýčková

Acta academica karviniensia 2024, 24(2):68-83 | DOI: 10.25142/aak.2024.012  

The financial decision-making processes in family-owned enterprises have become a prominent subject due to the notable influence these businesses exert on national economies. This article seeks to identify and compare the standard budgeting practices of family and non-family firms within the Czech Republic, addressing a considerable gap in research and empirical confirmation concerning family businesses. While no significant differences were found in most financial management tools, the study identified differences in budgeting instruments, particularly in preparing income statements and the frequency of budget monitoring and control. Family businesses...

Změny v optimalizaci nákladů a rizik při řízení veřejného dluhu a jejich dopad na tvorbu cen CDS v zemích střední a východní Evropy

Balázs Tóth, Gábor Dávid Kiss

Acta academica karviniensia 2024, 24(2):84-102 | DOI: 10.25142/aak.2024.013  

Using local projection (LP) method, we assess Credit Default Swap (CDS) changes in the Central-East European countries. Cost-risk optimization in public debt management refers on the fine-tuning the ratio of capital import and foreign currency denominated borrowing to domestic funds. Literature defines closeness centrality as an indicator which highlights the relative importance of an asset within a network, estimated by a quarterly minimum spanning tree graph. We show that CDS changes are driven not only by the foreign exchange shocks but also by foreign currency debt and funding as well as the closeness indicator which signs a network-bias. We also...

Umělá inteligence v e-commerce: Porovnání výstupů nástrojů AI

Petr Žyla

Acta academica karviniensia 2024, 24(2):103-122 | DOI: 10.25142/aak.2024.014  

This paper focuses on the use of artificial intelligence for the development and management of e-commerce on the PrestaShop platform. This work aims to explore the potential of AI-generated prompts to improve e-commerce development by comparing the outputs of two leading AI tools. The work uses an experimental methodology that involves experimenting with prompts within these tools. Furthermore, an analysis of the outputs reveals significant differences in the performances of the examined tools, providing key insights into their strengths and weaknesses. The conclusions of this work have practical implications for developers and e-commerce managers...

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