2007/11 Scientific papers, Series D
Permanentní URI k tomuto záznamuhttps://hdl.handle.net/10195/38221
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Článek Otevřený přístup peer-reviewedpublished The derivative and marginal cost, revenue, and profit(Univerzita Pardubice, 2007) Zahrádka, JaromírThe article is focused to describe several examples of economical and business problems which are solved by using derivations. The examples are used in mathematical courses in the first year of study (the first term) at the Faculty of Economics and Administration.Článek Otevřený přístup peer-reviewedpublished Modeling managerial behavior by managerial games(Univerzita Pardubice, 2007) Horčička, Aleš; Jirásková, Kateřina; Stříteská, MichaelaManagerial games are named management simulations (both board or computerized versions) and are devoted to support managerial behavior and solving management problems. Through the simulating the managers learn to work in environment being motivation and experience for them. This article is focused on modeling managerial behavior by managerial games as modern and active form of management courses.Článek Otevřený přístup peer-reviewedpublished Verejná správa v niektorých krajinách Európskej únie(Univerzita Pardubice, 2007) Jasaňová, KatarínaHistorische Genese jeder von den fünfundzwanzigsten Ländern der Europäischen Union ist der Grund für die unterschiedlichen Öffentlichverwaltungssysteme. Das kann man vor allem in der differenten Territorialverwaltungsstruktur zu sehen. Österreich, Finnland und Luxemburg haben nur eine Verwaltungsebene und das ist die Kommune. Im Dänemark, Portugal, Griechenland, Schweden, Holland und in dem Vereinten Königreich ist zweistufige Verwaltung. Im Spanien, Frankreich, Italien and Irland gibt es drei Stufen territorialer Verwaltungseinheiten, die verschiedene Namen haben. Europäische Union und die ganze Welt kennen bis jetzt kein einheitliches Modell, das als ein Vorbild dienen kőnnte.Článek Otevřený přístup peer-reviewedpublished Místo cestovního ruchu v ekonomických aktivitách státu(Univerzita Pardubice, 2007) Lacina, KarelThe paper deals with the main trends in the development of the so called "tourism industry" in the European continent predominantly in the end of the 20th and the beginning of the 21rst centuries. Its role in the economic life of the European states - including the Czech Republic - is demonstrated by the concrete figures.Článek Otevřený přístup peer-reviewedpublished Utilization of certain method from the field data mining(Univerzita Pardubice, 2007) Půlpán, ZdeněkThe paper describes the methodology of the so-called data mining on the example of a "healthy-ill" ensemble.Článek Otevřený přístup peer-reviewedpublished Ekonomika miestnej samosprávy v procese decentralizácie verejnej správy v podmienkach Slovenskej republiky(Univerzita Pardubice, 2007) Krnáč, JozefPríspevok sa venuje skúmaniu vplyvu decentralizácie verejnej správy na rozvoj ekonomiky obce. Vplyv decentralizácie verejnej správy budeme vyjadrovať meraním finančnej sebestačnosti rozpočtov miestnej správy.Článek Otevřený přístup peer-reviewedpublished Modelování vývoje hrubého domácího produktu pomocí dopředných neuronových sítí(Univerzita Pardubice, 2007) Šeda, Ivan; Olej, VladimírThe paper presents the possibility of the design of feed-forward neural networks with pre-processing inputs with learning algoritm Back-propagation in predicing of gross domestic product development. For design models are exploited index of leading economic indicators and diffusive index of leading economic indicators as a representative of leading indexes which enabled predicting break-even points.Článek Otevřený přístup peer-reviewedpublished Asymmetrical information and corruption(Univerzita Pardubice, 2007) Volejníková, JolanaCorruption is a phenomenon a lot of dimensions. It makes itself felt in economy, it has its moral, social, political and cultural extent. Submitted paper deals with the microeconomic aspects of corruption. Main purpose of this paper is refer to numerous relationship between corruption and information failure of market. With use of the paper coming out of the principal-agent theory, there is discussed the possibility of restricting corruption by setting of alternative wage regime in public administration.Článek Otevřený přístup peer-reviewedpublished Současné přístupy k predikci míry inflace pomocí Phillipsovy křivky(Univerzita Pardubice, 2007) Černohorská, Liběna; Černohorský, JanThis article deals with the exploration for facts of foreign scientific papers including overview their fundamentals parts about the Phillips curve, respective if can the Phillips curve (in short-run and long-run) help forecast inflation nowadays. The analysis of validity the Phillips curve is established dates of Europe and US ekonomy. The analysis of the Phillips curve in the Czech Republic is executed in the article too.Článek Otevřený přístup peer-reviewedpublished Romanian accounting and audit reform in the way of accession into the European Union(Univerzita Pardubice, 2007) Tudor, Adriana TironThe aim of the research is to establish the specific phases of the Romanian accounting and auditing regulations harmonization with aquis commenautaire with them inherent problems.The first section sets out some of the main steps of global convergence activities and related research as well as the recent regulatory developments following the convergence attempts to the global set of financial accounting standards. A separate section is dedicated to a brief history of accounting and the current accounting system in Romania. In this section we emphasize ariations from and similarities with the IFRS/IAS. The paper concludes with a discussion of the effects of convergence on the financial reporting and accounting systems in Romanian and the expectations of the users of financial information. The research was carried out on the basic of the available sources (more of them are electronic sources, via internet) and research methods like historical analyses, comparisons. We conduct also an empirical research based on questionnaires and interviews with chefs of accounting departments from companies with different size and type of business, publicly traded. A very important role in writing the papers played our experience in IAS implementing procedures, based on our experience like practitioners.
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