2011/21 Scientific papers, Series D
Permanentní URI k tomuto záznamuhttps://hdl.handle.net/10195/42479
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Článek Otevřený přístup peer-reviewedpublished The cyclicality and development of government expenditure in the visegrad group(Univerzita Pardubice, 2011) Szarowská, IrenaThe aim of the article is to provide direct empirical evidence on government expenditure in the Visegrad Group. Government expenditure plays important role in a fiscal policy of each country as a possible automatic stabilizer. Previously published studies are weakly supported by the data particularly in emerging and post-transition economies that’s why the analysis is focused on Visegrad countries. The article concentrates on development of total government expenditure, changes in the structure, and also on the cyclicality of government expenditure. We used annual data on government expenditure in compliance with the COFOG international standard during the period 1995 – 2009. GDP time series were cyclically adjusted. The results suggest that government expenditure and their allocation are similar in Visegrad Group despite the existing differences in the size of the public sector. On the other hand the cyclicality of government expenditure differs across the countries. Government expenditure is countercyclical only in the Slovak Republic, it is procyclical in other countries of the Visegrad Group.Článek Otevřený přístup peer-reviewedpublished Innovative educational technologies in higher education - marketing activity effectiveness measurement in system maple(Univerzita Pardubice, 2011) Šimberová, Iveta; Chvátalová, ZuzanaIncreased requirement of the practice for measurement of marketing activity effectiveness leads in higher education to the pressure on applying the methods of quantitative disciplines and on construing own methodologies when processing and evaluating researches of economic and social phenomena. Application of sophisticated methods of marketing measurement activities as the basic marketing tools for measurements enables inter alia creation of the communication harmony between different functional corporate sectors (marketing is thus encouraged to speak “in the same language” which stresses effectiveness of its planned and realized activities). The appropriate and competitive reaction of the companies and other subjects to the challenges of markets seems to be one of the key issues of current managerial decision making. That’s why marketing as an area of market challenges solving should be prepared to communicate the problems with own tools and activities effectiveness. The aim of the paper is evaluate present situation in marketing literature regarding to the measurement of marketing activities effectiveness and advice of possibility to use sophisticated methods for their evaluation. The paper highlights certain possibilities of application of mathematical modelling in the Maple system for teaching, practice and research. General lack of the data and appropriate software for the improving level of the higher education in the area of marketing activities and their measurement open the space for deep discussion between theoretical and practical issues and possibilities to use this tool in the tertiary education, research and company managerial decisions. Results of the executed research in the companies in Czech Republic (2010) showed us interesting quantitative information regarding the application of the selected marketing metrics. The key conclusion seems to be turn to more attention into research in this area and deeply verify possibilities of the Maple in all of mentioned highlights in the paper.Článek Otevřený přístup peer-reviewedpublished Work motivation and satisfaction in the context of economic crisis(Univerzita Pardubice, 2011) Pouchová, LenkaEspecially in the time of worldwide economic crisis it is necessary for companies to realize the importance of human capital and particularly the significance of work motivation and satisfaction of employees in relation to the performance and competitiveness of a company. The economic slump in 2009 was for examined subjects connected with the for companies positive effects in the form of an increased level of employees‘ motivation. Of course, these changes can not be ascribed only to successful work with the human resources, it is at the same time a trend specific for the crisis period. People have started to appreciate more their employers, became more loyal, work willingness and engagement have increased, contrariwise the importance of motivation factors just like financial rewards, bonuses and benefits has decreased. Considering a direct link between work motivation and work performance it is possible to designate the human capital as an important factor on a successful way of companies out of economic crisis.Článek Otevřený přístup peer-reviewedpublished Practical approaches of issuers to ipo-implementation on the Czech capital market(Univerzita Pardubice, 2011) Meluzín, TomášFunding of the company development through the „Initial Public Offering“ has a large representation in the world and on the developed capital markets it has been one of the traditional ways for raising funds needed for business development. In Anglo-Saxon countries and Western Europe is the method of financing through IPO used by businesses for several decades already. Initial public offering on these markets began in large numbers from the beginning of the sixties of last century. Since then, the importance of IPO in the world scale is increasing and in recent years there are appearing the public offerings of shares even in the countries of Central and Eastern Europe. Also on the Czech capital market can be identified seven companies that joined this form of financing in the years 2004-2010. This article aims to identify the main characteristics of initial public offerings of shares which took place on the Czech capital market in its modern history, and to identify attitudes, opinions and experiences of each practising company.Článek Otevřený přístup peer-reviewedpublished Insurance reserves estimation by bootstrap(Univerzita Pardubice, 2011) Bohdan, Linda; Kubanová, Jana; Jindrová, PavlaThe claim reserving calculation is one of the basic problems of the successful function of the insurance companies. These reserves can be calculated both classical and simulation way. The second way – use of resampling method is presented in the paper. Application of bootstrap methods in connection with problems solved in insurance theory is described. The parameters of interest are estimated, the ways how to calculate the point and interval estimates are shown.Článek Otevřený přístup peer-reviewedpublished Analysis of childhood habits influence on consumption behavior in adulthood(Univerzita Pardubice, 2011) Lesáková, DagmarThe aim of this paper is to explore the link between habits and pattern of consumer behaviour in childhood and consumption behaviour in adulthood. We investigate the influence of practices in food consumption in childhood age on food consumption behaviour in early adulthood years. Food preferences play an important role in food choices and food consumption both in adults and children. Hence, it is needed to understand the evolution of food preferences and the factors influencing this development in food consumption. A positive relationship was found in our research, indicating that preferences, eating habits and food consumption behaviour in adult years depend on pattern applied in childhood years. Our results demonstrate that children-feeding strategies used by parents can influence children´s food preferences and practices also in their adult years.Článek Otevřený přístup peer-reviewedpublished Economic tools for managing environmental aspects of water use in power plants(Univerzita Pardubice, 2011) Langášek, Petr; Quartey, Ebo TawiahWater use in a power station is an irreplaceable resource due to its physical and chemical properties, good availability and abundance. That is why it is used in large volumes for many purposes. Despite the simplicity of water, it is very comprehensive in energy chemistry. Hence if you evaluate the variables in power plants, the second highest variable cost is water. All other types of variable costs are negligible against water. The largest portion of water in power plants is used for refilling cooling circuits. However the largest portion of water added to the cooling circuits (approximately two thirds) is lost to evaporation and is carried over in cooling towers. There is a concentration of water (evaporation) and carry over (drift of small droplets of cooling water in a stream of cooling air). The concentration of water leads to increased concentrations of impurities in the water. Effect of thickening and loss of water is one of the aspects that are discussed in this work.Článek Otevřený přístup peer-reviewedpublished Equal opportunities in the concept of corporate social responsibility(Univerzita Pardubice, 2011) Kornfeldová, MartinaCorporate Social Responsibility (further „CSR“) is still more using concept, although it does not relate only to companies operating in the private sector but its principles can also apply organizations operating in the public sector. CSR is a very important tool that can help the companies be distinguished from the others. This distinction may be reflected in strengthening competitiveness, improving the image of the company – in relation to customers in the context of increasing in their loyalty, in relation to the employees to improve their retention and in hiring new employees, further reducing costs, improving efficiency etc. The companies increasingly use this tool even though that the application and observance of its principles is based on a purely voluntary basis. In this text, the author focused only on one part of the principles of CSR – equal opportunities in labour relations which belong under social part of CSR.Článek Otevřený přístup peer-reviewedpublished An analysis of the contribution of flight route and aircraft type in environmental performance of airlines based on life cycle assessment:The Lutfhansa case(Univerzita Pardubice, 2011) Costa Jordao, Ticiano; López-Valeiras Sampedro, Ernesto; Ďurišová, JanaIn the airlines sector, the reduction of fuel consumption became a major global target due to the recent surge in oil prices. Aircraft emissions have also been gaining importance, particularly in the European Union where apart from the emissions of nitrogen oxides (NOx) and its concerns related to ground level ozone formation, measurements and reductions of carbon dioxide (CO2) became a major regional target. This major concern related to CO2 emissions is reflected on the upcoming inclusion of aviation sector into the EU Emissions Trading Scheme as of 2012 when all intra-community flights will be subject to emission restrictions. The main aim of this paper is to show by means of life cycle assessment how fuel consumption and emissions per passenger can vary significantly between the same origin and destination according to the distance flown and the use of different aircraft models. It illustrates these variations with different real offers of daily flights by Deutsche Lufthansa AG. Besides considerable reductions that can be achieved with the use of fuel-efficient aircrafts, additional improvements can be done by shortening air traffic routes and by developing technology for continuous descent approach landing patterns in collaboration between governments, regulators, airlines, airports and air navigation system providers (ANPs).Článek Otevřený přístup peer-reviewedpublished The comparison of the publication of reports on corporate social responsibility in the area of telecommunications services(Univerzita Pardubice, 2011) Johnová, IvanaThis article deals with the social responsibility of companies providing telecommunications services. An assessment is made of quality of these reports in selected areas based on staging of corporate responsibility reports of three Czech telecommunications providers (Vodafone, Telefónica O2 and T – Mobile). These areas were selected on the basis of individual reports and structures for better comparisons were consolidated into seven areas that are scoring. In the final evaluation is then still an area that represents the overall complexity, clarity and accessibility of public reports. In addition, these providers are compared with a foreign company Orange, which has a high quality in the area of corporate social responsibility. Evaluation is done on a scale of 1 to 5 points, 5 points is the highest rating and 1 the lowest rating. Each area is evaluated and points are then summed total for each company. The company, which reaches the most points, has the best level of disclosure reports on social responsibility. The aim is to determine what the level of disclosure reports on corporate responsibility in the provision of telecommunications services and what is the availability of these public reports.