2013/27 Scientific papers, Series D
Permanentní URI k tomuto záznamuhttps://hdl.handle.net/10195/49515
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Článek Otevřený přístup peer-reviewedpublished Odhady daňové mezery(Univerzita Pardubice, 2013) Zídková, HanaThis article describes the methods of estimating the level of tax evasion and summarises the existing quantitative appraisals of this phenomena. In the first part of the text, the term "tax evasion" is defined. In the second part of the paper, direct and indirect methods of estimating the tax gap are explained with the references to studies and reports where these methods are used. These methods include in particular tax audits and the so called "top-down" methods using the discrepancy between the data from two sources. Furthermore, the article reviews the existing papers and studies quantifying the tax gap in various countries and years. The data on VAT gap in 24 European countries in the years 1993 to 2006 are summarised in a table. The estimates of VAT gap produced in two studies are compared and the differences between them analysed. Finally there are recommendations regarding the suitable methods of estimating the tax gaps for the VAT, income tax and excise duty.Článek Otevřený přístup peer-reviewedpublished Approaches to the term “appraisal” in the area of human resource management(Univerzita Pardubice, 2013) Venclová, KateřinaManagers recognise that people are a company’s main resource, which raises the question of how best to appraise their employees. Experts in the area of human resource management define appraisal in different ways depending on their approach to this concept. This article is concerned with a comparative analysis of the construct of appraisal in the area of human resources, based on the approach of Czech and international authors in using this term as one of the internal resources of a company. On the basis of secondary sources of information the article divides definitions of the concept of appraisal of employees by Czech and international authors into three separate groups. One of the conclusions of this article is that the majority of authors cited (Czech and international) agree that appraisal in the area of human resources is a process which enhances the quality of human resources.Článek Otevřený přístup peer-reviewedpublished Vývoj devizových příjmů z cestovního ruchu České republiky v letech 2004-2012(Univerzita Pardubice, 2013) Valentová, Jana; Šimpach, OndřejThe Travel and Tourism industry plays an important role in the national economy, namely incoming tourism which brings to the country foreign currency incomes from making use of goods and services. The aim of the paper is to analyze the development of foreign currency incomes from incoming tourism to the Czech Republic according to the territorial aspect in the years, resp. quarters of 2004-2012 and to find correlations between foreign currency incomes and number of tourists (nights) in the accommodation establishments. The territorial aspect is obligatory for the Czech National Bank after the Czech Republic joint the European Union in the 2004. The analysis involves the European countries whose foreign currency incomes exceed the limit of 2 billion CZK in 2011; USA as the most important source country from the continent America; Japan as the most importan source country from the continent Asia; Brasil and China as countries of the group BRIC.Článek Otevřený přístup peer-reviewedpublished Důležitost organizační kultury v oblasti zabezpečení kontinuity znalosti v organizacích(Univerzita Pardubice, 2013) Urbancová, Hana; Stachová, KatarinaThe article deals with the organisational culture and the knowledge continuity in organisations. Properly set organisational culture supporting knowledge continuity helps organisations to achieve a competitive advantage. This article aims to identify the relationship between organisational culture and knowledge continuity ensuring and examines the dependency between the studied qualitative characteristics of this problematic. Data was obtained by questionnaires in organisations in the Czech and Slovak Republics and evaluated using the tools of descriptive statistics. One of the conclusions of the article is that through focused and systematic influencing of organisational culture within the organisation the required level of long-term performance of the organisation can be ensured.Článek Otevřený přístup peer-reviewedpublished Gender a mentoringové funkce v podnikatelském prostředí(Univerzita Pardubice, 2013) Štádlerová, Michaela; Pilař, Ladislav; Pokorná, JitkaMentoring is an educational method in which individuals develop professionally and socially. Mentoring programs take place between two individuals with the aim of integrating less experienced individuals into the organization. Mentor who is an experienced and long-time employee of the organization develops less experienced, and provide support to the organization from organization to another. The main aim of this paper is the varification of mentor´s functions that are explained by variables. This variables have been identified exploratory factor analysis (EFA). Data were obtained by questionnaire. The return was 21 %. The data were processed in SPSS 19 which were verified career, psychosocial, roll functions that are provided by a mentor in medium-size, large and corporate companies in the Czech Republic.Článek Otevřený přístup peer-reviewedpublished Parameters of it service monitoring for business process quality support(Univerzita Pardubice, 2013) Šimonová, Stanislava; Helcelet, IvanBusiness processes need relevant applications of information systems with relevant data and relevant operation for current functioning, they also need adequate technological platform with necessary functions; in general, business processes need a suitable IT service (or a group of IT services) for correct performance. These IT services have to fully support business processes as well as they have to be developed according to the needs of business process quality support. IT services have to be created and parameterized in such a way that in case of a problem, a quick reaction follows in both senses – damage minimization and fast restoration of provided IT services. Business processes are monitored and evaluated and based on the results, changes in particular processes are designed. This process support utilizes time-proven methods and standards. The requirements for IT services quality is similar as for business processes, however, recommended procedures include usually general recommendations only. Another fact is that the importance of IT services is not the same as there are different influences, such as process, time criticality, other IT services and other influences. The text focuses on setting the parameters for measuring IT services quality within an organization.Článek Otevřený přístup peer-reviewedpublished Trend vývoje upravené přidané hodnoty ve vybraných dopravních podnicích měst ČR(Univerzita Pardubice, 2013) Šenec, Alexandr; Pazderková, IvanaThe article deals with the development of the value added per employee in a public transport. The value added is adjusted by the reimbursement for demonstrable loss from state, region or municipality that guarantee transport services on the particular areas. The economy of transport companies combines the basic business target - a profit - and the possibility of the financial support from state, region or municipality in a form of a reimbursement for demonstrable loss. The article analyzes the data about the biggest transport companies in the Czech Republic. The companies were viewed as a whole at first and then they were divided to three groups. The value added per employee allows comparing the companies, comparing the groups of companies and evaluation of the progress of value added in one company through the years. Desirable development is the growing trend in the value added per employee. The paper also analyzes the extent to which the reimbursement for demonstrable loss participates in the results. That is why the paper deals with the comparing of increase of the value added and of increase of the reimbursement for demonstrable loss. The article also includes general suggestions for management of transport companies to ensuring the increase of value added.Článek Otevřený přístup peer-reviewedpublished Kulturní dimenze a jejich význam v multikulturním globálním prostředí(Univerzita Pardubice, 2013) Pouchová, LenkaThe article points out the role of corporate culture in relation to the prosperity and effectiveness of the company. The trend of globalization brings a significant cultural diversity which needs to be taken into account by the management to turn it into an opportunity for the company. The cultural dimensions try to show the cultural differences between countries and emphasize their impact on human resources management. This paper focuses on the Hofstede’s cultural dimensions and his VSM 94 Questionnaire used for the survey in three cooperating departments of the Bosch Group. Two departments from the Czech Republic and one from India were chosen. To show the cultural divergence the indexes were calculated and discussed for each cultural dimension – uncertainty avoidance, power distance, individualism versus collectivism, masculinity versus femininity and long- versus short-term orientation. The results revealed a strong cultural influence of the German parent company and showed potential opportunities as well as threats for the future. The conclusions enable to optimize the personnel work and let the cultural diversity contribute to the human resources development.Článek Otevřený přístup peer-reviewedpublished Corruption trends in the V4 countries(Univerzita Pardubice, 2013) Linhartová, Veronika; Volejníková JolanaCorruption was, is and probably will be in future one of the forms of economic behaviour that bring about serious economic consequences. It is a characteristic feature of corruption that it occurs in all countries regardless their political and societal arrangements. Being aware of adverse consequences of corruptive behaviour every state attempts in the course of time to reduce corruption to the lowest level possible. The objective of the presented article is analysis of the past and current status of corruption in the Visegrád countries, including an estimate of a future trend of corruption in these countries. The corruptive environment will be analysed retrospectively looking back at the change of the social order in these countries and in the context of the theory of new institutional economics.Článek Otevřený přístup peer-reviewedpublished Optimalizace rozdělení poplatků za služby jako možnost navýšení konkurenceschopnosti komerčních nemovitostí(Univerzita Pardubice, 2013) Khitilova, Ekaterina; Mihola, Marek; Chmela, LadislavThe article is focused on the issue of allocation of service charges for commercial (office) properties. The article describes several existing methods of the service charges allocation. Advantages and disadvantages of the methods are described on illustrative examples. The main goal of this article is to analyse the possibilities of increasing competitiveness of commercial property lease companies by optimizing costs of the services charges. This main goal can be divided into sub-goals to prepare this article: 1. Description of characteristics of the commercial property lease business. 2. Description of current status of the service charges allocation between tenants in commercial premises. 3. Assessment of options to increase the competitiveness of the commercial property (office) landlords. 4. Preliminary assessment of the proposed options and their possible advantages and disadvantages, including expected impacts of application of the specific solution compared to the existing practice. Authors formulate opinions on the optimization of the service charges allocation to increase the competitiveness in the commercial property business in the conclusion.