2013/28 Scientific papers, Series D
Permanentní URI k tomuto záznamuhttps://hdl.handle.net/10195/54011
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Článek Otevřený přístup peer-reviewedpublished The use of cost management techniques as a strategic weapon in SME`s(Univerzita Pardubice, 2013) Špičková, MarkétaIn this paper, it will review the Strategic Management Accounting concepts focusing on the selected strategic cost calculation in the small and medium sized companies. It will describe different views of costs and classify of basic characteristic of Strategic Cost Calculation. There will be also comparison of strengths & weakness of the strategic cost management methods. The purpose of this paper will discuss the advantages and disadvantages of the Strategic Cost Management Techniques and also how these strategic techniques could help manage SME's. The attention is focus on the Activity Based Costing, the Life Cycle Costing and the Target Costing. No doubt that these three tools can bring a success in management of the competitive strategy, but currently this topic needs more next qualitative researches. Some author´s ideas for next survey are mentioned in this paper.Článek Otevřený přístup peer-reviewedpublished Legal subjectivity in labour law in the context of relation between civil code and labour code(Univerzita Pardubice, 2013) Šmíd, MartinThe paper deals with the actual problem of the concept of legal subjectivity in labour law in the context of relation between two main laws in this matter – Civil Code and Labour Code – which is based on the principle of subsidiarity of civil law. It analyses the problematic from a historical perspective since the distinction of labour law legal personality and capacity from classic private law legal personality and capacity in 1965 by issuing the first Labour Code (65/1965 Coll.) until the adoption of the new Civil Code in 2012 (89/2012 Coll.) through all the important historical changes (liberalization of labour market in 1990s, preparation for EU membership, adoption of New Labour Code in 2006 etc.). The conclusion is devoted to the consequences of the new Civil Code (89/2012 Coll.), which was issued in 2012 and shall be effective on 1st January 2014, for the adaptation of labour law in the area of legal subjectivity.Článek Otevřený přístup peer-reviewedpublished The design of potential indicators linking the regional authorities efficiency and the quality of life in the regions(Univerzita Pardubice, 2013) Široký, Jan; Jílková, EvaThe need to evaluate the public administration, its effectiveness and its performance is still present. Efforts to increase the quality of public administration, to improve its efficiency and looking for new ways to do this is emphasized in the conditions of economic crisis and the lack of public funds. The quality of public administration and its improvement should find an echo in the quality of life of the population, which is evaluated by both economic and non-economic indicators. This paper tries to identify potential suitable indicators monitoring the interconnection of public administration performance indicators and the relevant areas, which are based on the description of existing opinions about the effectiveness and its detection using various methods and indicators, methods of synthesis, abstraction and deduction. The issue is specified in the terms of the Regional Authority and the higher territorial self-government unit in the Czech Republic (region). The paper shows the great difficulty of the design of indicators linking the regional authority efficiency and the quality of life in the regions. This difficulty is due to the high number of factors affecting this relationship (flow versus state variables, external influences out of the region, priorities variance, self-government versus state administration, respectively independent versus delegated powers, different input conditions, etc.).Článek Otevřený přístup peer-reviewedpublished Theoretical approaches to employee appraisal methods(Univerzita Pardubice, 2013) Šalková, AndreaPerformance appraisal is the most important process of HR management in an organization. Regular employee appraisal can reveal the status of their performance and it also provides information necessary for any further operation of the organization, eventually its development. To have this information correct, it is important to choose the appropriate procedure used for employee appraisal. There are many performance appraisal methods available for various situations. However, none of them approaches the employee appraisal with integrity. Therefore, it is the manager who is responsible for choosing such method being the most suitable for the conditions of the organizations. Prior to a successful selection of the appraisal method, there is the knowledge. This paper provides a summary and description of the employee performance appraisal methods, their classification pursuant to local and foreign authors and a brief advantage and disadvantage identification when used in practise. One of the conclusions of this article is that there is no consensus of options and the classification of the work performance appraisal methods between Czech and foreign authors.Článek Otevřený přístup peer-reviewedpublished Community planning as a method of regional development in the social sector in practise on example of Pardubice city(Univerzita Pardubice, 2013) Mandys, Jan; Černajová, MichaelaSocial policy is one of the cornerstones of public policies that directly or indirectly affect all citizens. Due to the transformation processes in this field in the last five years, taking place in the Czech Republic, we can say that there has been a strengthening of regional policies (regional and municipal) as implementers of local social policy. The paper discusses the method of community planning of social services as a tool of regional development in the light of experience with this method in Pardubice in the context of the ongoing preparations for the second community plan. The paper draws attention to the dilemmas of basic principles of this method in practice. The study uses data from the current research on the situation of social services in the city of Pardubice, which was conducted for the purpose of decision-making processes in the regional social policy.Článek Otevřený přístup peer-reviewedpublished The business (in)significance of the pre-dot domain name wording(Univerzita Pardubice, 2013) MacGregor Pelikánová, RadkaPost-modern society and the global market heavily rely on the employment of information technology. Today’s successful business conduct requires an appropriate e-domiciliation within the Internet. The Internet space is spread in Top level domains (TLDs), each composed of sub-domains. The e-address consists of a numeric or word reference pointing to the relevant TLD (a pre-set few letters behind the dot) and sub-domains (a creative conglomerate of letters before the dot). Each TLD has its own legal and economic regime, and businesses should carefully study them in order to choose the best fitting TLD, so as to have the right few letters behind the dot. However, it is unclear how much importance should be placed on the word designation of the sub-domain(s), i.e. there is no conclusive evidence or commonly accepted consensus about the (in)significance of the letters before the dot. This issue requires an interdisciplinary study and a comparative analysis reflecting actual business reality. This paper summarizes underlying technical setting, concepts and functions of the pre-dot part of a domain name, rejects contemporary shortcuts and presents the domain name and its role from a global and super-temporal perspective. Considering the insufficiency of statistical data, independent studies and generally agreed upon conclusions, even approaches, it is vital to review underlying concepts and settings, and to engage in a comparative analysis along with observations from various angles. The ultimate goal is to enhance awareness and to open a constructive dialogue about intellectual property and domain names, in short, to move from the black-and-white and all-or-nothing perception to a more nuanced approach differentiating between domain names from the same TLD.Článek Otevřený přístup peer-reviewedpublished Cloud solutions for GIS and cloud-based testing of web-based GIS applications(Univerzita Pardubice, 2013) Lněnička, Martin; Komárková, JitkaThis paper is focused on the role of cloud computing technologies in the presentation and availability of the spatial data via internet and cloud-based testing of web-based GIS applications. The article has two main aims. The first one is the survey of published results attained by the synergy of two research fields – web-based GIS applications and cloud computing in the context of usability. The second one is the performance evaluation of selected web-based GIS applications in the Czech Republic, which will be mostly focused on the response time of the application.Článek Otevřený přístup peer-reviewedpublished Specifics of the Czech spa industry and categorization model of spa towns(Univerzita Pardubice, 2013) Kraftová, Ivana; Mandysová, Ivana; Matěja, ZdeněkThis article provides selected information about the performance of the Czech medical spa industry, as well as the various types of stay available and their respective costs. It reveals the specific ways of how medical spa care is financed in the Czech Republic and resumes that financing methods diverge from using the public finance sources towards the private ones. In this article is developed a special model to enable easy categorization, which allows the reader to quickly ascertain fundamental information on relative attributes of spa industry. The created model is usable for marketing communication.Článek Otevřený přístup peer-reviewedpublished On borders, border regions and cross-border retail-trading(Univerzita Pardubice, 2013) Kovács, AndrásIn my study after introducing some basic border-theories, I will focus on an economic-related issue that has hardly been researched until nowadays: cross-border retail trade. In the theoretical part of this paper I aim to highlight the multiple interpretations and explanations of borders. After determination of some basic concepts about socio-economic borders, I introduce a new model about classification of borderland areas in which I determine 4 types of “border spaces”. Following the results of latest border research agendas, I draft a new model, where the typology of cross-border factor flows and their influencing factors are introduced. Here I distinguish 3 ranges of cross-border economic flows, and 5 factors that influence these. In the final part I analyse the most important findings in the field of cross-border retail trade. After distinguishing the terms “shopping tourism” and “cross-border retail trade” (from the point-of-view of the participants, aims, affected area, etc.) I present some empirical evidences about the importance and relevance of cross-border retailing related to the Western part of the Slovakian-Hungarian border area. I focus on the activity of small and medium sized retailers, and on the shopping behaviour of people living in the border area.Článek Otevřený přístup peer-reviewedpublished Managerial functions of organizing and leading people in MLM organizations and their manifestations in historical schools of managerial thinking(Univerzita Pardubice, 2013) Košnarová, ZitaThe article looks into managerial functions of organizing and leading in multilevel marketing (MLM) organizations, focusing on the creation of organizational structures and the style of leadership. Paper is trying to identify what historical trends of managerial thinking these functions are derived from and what other trends influenced them. The functions are studied in a concrete MLM organization in which the organizational structure and the style of leading people are defined. The article determines specifics typical for MLM organizations in the sphere of organizing and leading. Also, it identifies the activities of the manager including the overlapping of individual managerial functions. On the basis of comparison it is then possible to find theoretical assumptions that are applied in the practice of MLM organizations.