Acta Universitatis Bohemiae Meridionalis, 2013 (vol. 16), issue 1
Importance of Knowledge Continuity in Business Continuity Management
Hana Urbancová, Kateřina Venclová
Acta Univ. Bohem. Merid. 2013, 16(1):3-13 | DOI: 10.32725/acta.2013.001709 
At present, the real generator of wealth in society, as well as in the economy as a whole, is knowledge. Knowledge that is critical and precious for an organization (whose loss would represent a threat for the organisation) and that is valuable for competitors needs to be treated with care. Knowledge continuity management is, also, applied to preserve critical knowledge in an organisation in situations where its holder leaves to join a competitor or to retire. The article aims to identify the level of business continuity ensuring in organisations with an emphasis on knowledge continuity. Without employees with the necessary knowledge it is not possible...
Stanovení indikátorů pro měření výkonnosti Corporate Governance v podmínkách České republiky
Determination of Indicators of Corporate Governance Performance Measurement in the Czech Republic
Marie Dočekalová
Acta Univ. Bohem. Merid. 2013, 16(1):15-23 | DOI: 10.32725/acta.2013.002616
Effective Corporate Governance is seen as a key factor in achieving economic performance. This article aims to define key performance indicators (KPIs) of Corporate Governance (CG). Defined indicators in a clear, understandable and measurable way reflect the performance of CG. To meet the objectives of the article, a literature search was performed. Approaches of international organizations (IFAC, DVFA, EABIS and UNCTAD) to measure the performance of CG were analysed. In addition, a questionnaire survey was carried out. The purpose of the questionnaire survey was to describe the current situation and approach of companies to the issue of CG. Based...
The Approach of Small and Medium Sized Enterprises to Process Management
Drahoš Vaněček
Acta Univ. Bohem. Merid. 2013, 16(1):25-34 | DOI: 10.32725/acta.2013.003946
This investigation of small and medium sized enterprises is based on receiving and evaluating 185 questionnaires reflecting the situation in 2010. Data from questionnaires were evaluated in three different ways: 1) as average values of the whole group. 2) Later, they were sorted according to the number of employees (1-9; 10-24; 25-49; 50-249) and 3) according to six different specialisations. The planning activity is most developed in enterprises with 50-249 employees, where on average 2.6 different plans are used, however, in the category with 10-24 employees only 1.6 plans are made. The same tendency concerns process maps, which are constructed first...
New Tools for Effective Marketing Communications
František Milichovský
Acta Univ. Bohem. Merid. 2013, 16(1):35-43 | DOI: 10.32725/acta.2013.004851
Successful companies are aware of the needs for long-term strategic development, which is based on relationship marketing with customers. That is necessary to touch the customers' emotion and irrationality of purchase decision. For this touch, companies use marketing communication tools to increase own sales. Adequate communication could create optimal background for effective marketing. The article is focused on dependency between genders and marketing communication tools. The objectives of this research are to verify dependence intensity of marketing communication in connection with respondents and to identify impacts the marketing communication...
The Possibilities of Difference Analysis Utilisation in Profit Rate Assessment
Marie Vejsadová Dryjová
Acta Univ. Bohem. Merid. 2013, 16(1):45-54 | DOI: 10.32725/acta.2013.005496
The main aim of this article is the application of selected methods of difference analysis to the chosen profit indicator of Return on Equity (ROE). First, the importance of the ROE indicator is described in the paper and then, also, the possible methods of pyramidal decomposition in multiplicative structures - ie. the method of gradual changes, the decomposition method with residue, the logarithmic method and the functional method. The pyramidal decomposition of the ROE top indicator is implemented using the functional method, the only one that can be used in the case of a negative volume index indicator and, at the same time, this method is not sensitive...
Úroveň asymetrie informací v charakteristice položka majetku na českém pojistném trhu
The Level of Information Asymmetry in Characteristic Items of Property in the Czech Insurance Market
Lenka Přečková
Acta Univ. Bohem. Merid. 2013, 16(1):55-70 | DOI: 10.32725/acta.2013.006479
Asymmetry of information is generally solvable on the current Czech insurance market. This article presents a different view of the issue. There is a specific effect of the asymmetry of information on the insurance market. The phenomenon is the concealment of information in the insurance conditions of insurers. The attitude of insurers creates a risk of financial damage of the insured, primarily in the case of an insurance event. The goal of this paper is to evaluate the asymmetry of information in the selected characteristic designated "item of property" in the area of insurance property, in company insurance against natural hazards in the Czech Republic....
Dopady nelegálních postupů zaměstnavatelů na výši odvodů zaměstnance a zaměstnavatele
Impact of illegal practices of employers on contributions of employee and employer
Michael Burian, Jana Vrtalová
Acta Univ. Bohem. Merid. 2013, 16(1):71-80 | DOI: 10.32725/acta.2013.007457
This article deals with the evasion of income tax payable from employment and functional benefits. Within this framework, the impact of this in practice is quantified looking at the commonly used methods of tax revenues reduction (by concealment of income and paid tax returns, and increased claims for the advantage of children), and on the exhaustion of social insurance, premiums for health insurance and tax obligations. This effect is studied in a variety of examples based on data obtained from real taxpayers. The impacts of the practices used are evaluated for all interested parties, i.e. from the perspective of employees, employers and the state.
Formal Employee Appraisal Carried out in Agricultural Businesses in the Central Bohemian Region
Martina Königová, Kateřina Venclová
Acta Univ. Bohem. Merid. 2013, 16(1):81-88 | DOI: 10.32725/acta.2013.008733
The article focuses on issues of employee appraisal with emphasis on the formal appraisal of employees in agricultural businesses in the Central Bohemian Region. The main aim of the article is to evaluate the use of formal employee appraisal in agricultural businesses in the Central Bohemian Region. A partial aim is to compare theoretical approaches to employee appraisal from the point of view of Czech and international authors. The survey showed that 87% of agricultural businesses have no system of formal employee appraisal. Among the reasons for not having implemented a formal employee appraisal system, 36% of agricultural businesses stated that...
Co by pro zemědělské podniky znamenala implementace IFRS pro SME?
What will the Implementation of IFRS for SME bring for Agricultural Enterprises?
Hana Bohušová, Patrik Svoboda
Acta Univ. Bohem. Merid. 2013, 16(1):89-100 | DOI: 10.32725/acta.2013.009580
The specific nature of agricultural activity compared to other business activities undertaken for profit requires different methodological approaches for its recoginition, measurement, recording and reporting. Since most farms in the EU are SMEs and standardization of financial reporting for these businesses in the form of the IFRS for SMEs has not yet been approved by the European Commission, special financial reporting of methodological approaches has not been applied in the agricultural sector yet. This contribution deals with the potential impact of implementation of IFRS for SMEs in agricultural activities and proposes possible methodological...
The Development of Real Unit Labour Costs in the Context of Cyclical Fluctuations in the Economy
Martina Novotná, Tomáš Volek
Acta Univ. Bohem. Merid. 2013, 16(1):101-109 | DOI: 10.32725/acta.2013.010570
The main aim of this paper is to analyse the reaction of real unit labour costs and labour productivity in the EU Member States to cyclical fluctuations in the economy of the EU and in the context of different starting positions for each state. The starting position of the states was determined by the value of gross value added per employee. The used dates were gathered over the period 1996 - 2011 (16 years). The analysis shows that the dynamics of labour productivity is strongly positively determined by the cyclical development of the economy of the EU. On the other hand, the dynamics of real unit labour costs is not significantly affected by cyclical...
Where are the Visegrad Countries in Meeting the Targets of the EUROPE 2020 Strategy?
József Káposzta, Henrietta Nagy
Acta Univ. Bohem. Merid. 2013, 16(1):111-127 | DOI: 10.32725/acta.2013.011426
The aim of our study is to highlight the specialities of the Visegrad countries, focusing on their progress in meeting the targets of the two most important strategies of the EU, namely the Lisbon strategy and EUROPE 2020. We wanted to find out whether the Visegrad countries have got closer to the targets defined by the European Commission up to now or if they still need further improvements in some of the fields. In our research, we also intended to see whether the performance of the V4 is enough to catch up with the more developed regions of Western Europe to achieve a harmonised development as well as economic and social convergence. In this paper...