ORIGINAL_ARTICLEEurope, or some of the states of the European Monetary Union (EMU), is undergoing an interesting, though unfavorable, period. The flaws of the EMU which were pointed out by some studies about the optimum currency areas (OCA) were finally fully manifested with the emergence of financial crisis coming from the United States of America and during the following debt crisis. This report is focused on selected states of EMU, their policies of financing the national budgets in the environment of a united monetary area with common monetary policy using government bonds on the one hand and the access of investors depositing their coffers into those instruments of capital market on the other hand. Due to the fact that monetary areas will be evolving – fading out and coming up – authors consider analysis and description of certain aspects in attitudes of states and investors towards financing their economic intentions along with rising and continuation of those areas, particularly the EMU, to be beneficial.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_01.pdf2012-12-15615MarkétaBartoňová1AUTHORJanMačí2AUTHOR

ORIGINAL_ARTICLEThe aim of the paper is to analyze real convergence process in the European Union. Economic convergence or divergence process is an inevitable part of economic development. An entrance into the European Union is linked to the fulfillment of Copenhagen economic criteria that are associated with real convergence. Therefore, fulfillment of these criteria results into real convergence process in the EU. In this paper, the process of convergence is observed not only for the whole EU, but also separately for the old member and the new member states. Gross domestic product per capita in purchasing power standards is used for researching process of convergence.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_02.pdf2012-12-151623BlankaBrandová1AUTHOR

ORIGINAL_ARTICLEContemporary period of business environment is often characterised by the statement that globalisation becomes concept and localisation becomes realisation. Therefore it is up to the businesses to create their own managing systems which will become the sources of comparative advantages, taking into account culture and environment. These systems also consist of the holistic approach to management of production operations stemming from system analytical activity which would map up meeting the requirements of stakeholders. Some possible approaches and their particular application in conditions of the Slovak businesses are dealt with in this paper. One of the decisive prerequisites for the dynamic reaction of businesses to the new requirements of internal and external environment is the analysis of a position of the business within the matrix of effectiveness versus efficiency of operations, mapping the value stream or other analyses. Good analysis can also become a systematic element of operations’ improvement, increase in the value adding activities share and finally leading the business towards success.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_03.pdf2012-12-152433PavolBudaj1AUTHOR

ORIGINAL_ARTICLEThe paper demonstrates the nature and significance of the trademark as perceived by various authors; in the second part of the contribution the author discusses trademarks which guarantee the quality of products and their Czech origin. The main purpose of the trademarks is to distinguish the product from the one of the competitor, strive for customer loyalty, and attract new customers. A trademark is a collection of perceptions in the mind of the consumer; it raises associations with the properties of the product, and provides benefits that are linked to emotions. All people create their own feelings, associations, and they respond to the trademark in some way. A trademark with its content and meaning can influence customers more than they may realize. Due to the recent increase of buyers’ demand for local (national or regional) products, such products need to been identified and distinguished by the appropriate symbol. In conclusion, the author presents one part of the research carried out with customers in the Czech part of the ERN. The findings prove a preference in purchases of goods with a trademark for the quality, or for the Czech origin.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_04.pdf2012-12-153441JaroslavaDědková1AUTHOR

ORIGINAL_ARTICLEThis article focuses on summarizing the findings collected within the FRVŠ project number 2218/2011. The project entitled “Improvement and Extension of the Course Statistical Analysis of the Data from Questionnaire Surveys Delivered by E-learning”, was realized by the authors of the article in 2011. FAQs about the usage of different statistical methods which came from students formulating their final papers acted as the impulse to work on such a project. In this article, the authors focus on identifying the frequency of use of statistical methods in the final papers of students at the Faculty of Economics of the TUL in the years 2007 – 2010. They discuss the causes of the low level of knowledge of statistics among the students of the Faculty of Economics at the TUL and their insufficient ability to use statistical methods.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_05.pdf2012-12-154247KateřinaGurinová1AUTHORValentová VladimíraHovorková2AUTHOR

ORIGINAL_ARTICLEThe article deals with a topical issue of emission allowances, and recording of accounting transactions connected with them in accordance with Czech accounting legislation. The main goal of the paper is to point out inconsistent methodology of recording these accounting transactions in the Czech accounting system and to make a proposal of a new method of recording accounting transactions connected with emission allowances in case of gift tax. Next goal is to point out influence of emission allowances on capital structure of the company. The European Union joined the Kyoto Protocol whose task is to reduce emissions of greenhouse gases and fight against the global warming. The Czech Republic as a member state of the European Union accepted the EU environmental legislation into national law system due to this obligation.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_06.pdf2012-12-154854JosefHorák1AUTHOR

ORIGINAL_ARTICLEThis article deals with the issue of an enterprise business performance measurement, as the topic discussed quite frequently in the recent times. Evaluation of enterprise success in a simple and quick way is one of the most important requirements set by owners and investors. The article covers tools used for the enterprise performance measurement divided into three basic development phases. Enterprise performance measurement is commonly used in practice and is quite reasonable, however it does not allow for a conclusive analysis of causal relationships. Therefore it is necessary to involve new methods and models that assess the company performance not only from the quantitative point of view, but also with regard to quality. In the article conclusion the individual approaches to enterprise performance measurement are subject to comparison and their general characteristics as well as possibilities for use considering their advantages/disadvantages are mentioned.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_07.pdf2012-12-155563HelenaJáčová1AUTHOR

ORIGINAL_ARTICLEThe aim of this study was to assess and compare the level of physical fitness of 9- to 11-year-old pupils of Romani and non-Romani origin at practical elementary schools in Prague. Five motor tests (Standing broad jump; Repeated sit-ups; 12-minute run; 4 x 10 metre shuttle run; Sit and reach test) were used to assess physical fitness. The study confirmed that Romani children had a higher level of physical fitness than non-Romani children, with the differences being more pronounced among boys than among girls. The most equal performance among Romani and non-Romani children of both sexes was recorded in the running endurance test. A disproportion thus arises between the lower demands placed on Romani pupils in physical education classes and the physical abilities of this group of children. Therefore, higher demands should be placed on this socially disadvantaged group of children than on other pupils for whom total or partial atypical motor development is typical.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_08.pdf2012-12-156478AlenaLejčarová1AUTHOR

ORIGINAL_ARTICLEThe article deals with the issues of why financial statements still differ, why the companies in Euroregion Neisse-Nisa-Nysa need to have them comparable and, under what conditions comparable reporting could exist. The aim of this paper is to discuss the influence of different international as well as national conditions (historical, economical, legislative etc.) on financial reporting of accounting entities that operate in a border area of ERN. First part of the paper analyzes problems with the companies’ classification, present structure of the companies in ERN and, it suggests an appropriate classification with regard to comparability of firms’ financial data. Second part describes the historical development of financial accounting which demonstrates historical causes of the diversity in the accounting systems of the ERN countries. The paper analyzes implementation of the EU accounting legislation into national laws and it is focused on ERN companies that have obligation to publish their financial data. Finally, conditions under which the financial reporting of ERN companies would be comparable are evaluated. Due to the existence of a series of comparative studies showing persistent differences in financial reporting, the aim of this article is not to quantify the effects of differences in individual items of financial statements.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_09.pdf2012-12-157988OlgaMalíková1AUTHOR

ORIGINAL_ARTICLEDiversity management has been a topical issue of management approaches in this decade. The paper introduces a basic concept of diversity management as an approach from which arise its key principles from general management. The paper focuses on one of the major diversity aspects – the gender. In a business environment gender diversity and gender pay gap has been discussed frequently. The background on this topic has been analyzed on primary and secondary data from Czech and international labour market. Many studies have proved disproportions between number of men and women in managerial positions as well as in their earnings at comparable or equal positions. On the other hand, many companies realize this fact as a factor of failure and inefficiency and try to eliminate this disproportion through different diversity management programmes focused on women. The paper introduces examples of some of them.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_10.pdf2012-12-158997KateřinaMaršíková1AUTHOR

ORIGINAL_ARTICLEThis article deals with an analysis of the influence of logistical aspects on the shopping behaviour of online customers and on the range of preferences of individual aspects. Attention is paid to the extent of the influence of payment method and the method of delivery of goods, which Internet shops offer, on purchasing decisions. Within these two effects the variability of responses and possible dependence of buying behaviour on the mentioned aspects are investigated. The respondents were further asked about the idea of how many days the term 'rapid delivery' meant for them. Last but not least, the amount of purchase from which postage should be covered by an e-shop was investigated by the respondents. This research was conducted on a sample of more than 500 respondents. For processing, descriptive statistics, tests of hypotheses and correlation were used.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_11.pdf2012-12-1598105VeronikaMašínová1AUTHOR

ORIGINAL_ARTICLEMoving from segregation through integration to inclusion is a political and professional issue of progressive transformation within the Czech and Slovak Education System. Effort to change, achievement of higher degree of social justice and human rights enforcement approach become the common denominators while creating equal opportunities in education. In both countries social workers do not get involved in professional discussions on future inclusive school, despite the fact that a substantial part of their clients are children from socially disadvantaged backgrounds. Profession of school social workers in the Czech and Slovak Republics is unrecognized, even though it has been an established profession in the world for a few decades. In this paper we analyze the fundamental barriers of establishing a school social worker´s job position within the Czech and Slovak education system while at the same time we offer several arguments in its favor.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_12.pdf2012-12-15106113TatianaMatulayová1AUTHORIlonaPešatová2AUTHOR

ORIGINAL_ARTICLEThis paper deals with the statistical analysis of available and required solvency margin of non-life insurance in the frame of the Czech insurance market at years 2004 to 2011. Solvency refers to, as the Act No. 277/2009 Coll., ability of undertaking its own resources to ensure continued ability to meet liabilities arising from insurance or reinsurance activities. Monitoring the level of solvency of insurance companies is very important, not only with regard to determining their financial health. Another important aspect is whether the Czech insurance market, with regard to the insurance company financially healthy, is ready for the introduction of a new regulatory framework Solvency II. Individual consequences of the implementation of this framework to the management of insurance companies are still only estimates. Solvency II is to be gradually introduced from 2014, changing not only the possibility of calculating the solvency requirements, but also introduces various other measures.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_13.pdf2012-12-15114121KarinaMužáková1AUTHOR

ORIGINAL_ARTICLEThis paper deals with the time series analysis and their development prediction of gross premium written of liability insurance of employers for work injuries and occupational diseases in the frame of the Czech insurance market for years 2012 and 2013. The time series are defined as a sequence of data points, measured typically at successive times, spaced at time intervals. Data in this modeling are gross premium written of liability insurance of employers for work injuries and occupational diseases of members of CAP (Czech Insurance Association, within the analyzed insurance, this association covers 100% of the Czech insurance market) in years 2001 to 2011. This analysis does not include economic factors (for example: inflation, economic progress, economic recession, economic shocks).https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_14.pdf2012-12-15122131KarinaMužáková1AUTHOR

ORIGINAL_ARTICLEThe paper presents outcomes of a survey that was focused on the motion coordination in children with postponed compulsory school attendance. Their level of motion coordination was put in comparison with a control group consisting of children with no postponement. There are three different viewpoints on the motion coordination expounded on in the paper. These are the coordination abilities viewpoint, fine and gross motor skills in detailed classification and lastly, the activity aim viewpoint. The purpose of the survey was to discover a structure of motor weakness in children with postponed compulsory school attendance and to point out the significance of motion, not only in the pre-school age.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_15.pdf2012-12-15132139ZuzanaPalounková1AUTHOR

ORIGINAL_ARTICLEFunctional ICT knowledge and skills are an essential part of university students’ competencies as well as a part of the qualification of a modern social worker. The ICT literacy of 48 freshman students in a combined social work training programme was surveyed using an online test of ICT literacy, TIGR, developed by the SCIO Company. It was found that the average test results of university students in combined study are comparable to the results of students finishing the first half of their studies at an 8-year grammar school. Although they meet the requirements of basic school-leavers, without further training in ICT, their knowledge and skills are not sufficient for the effective use of new technologies in social work practice. Furthermore, it was found that a total of one third of the students in social work does not have the basic ICT knowledge and practical skills required to accomplish university study obligations in an ICT literate manner.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_16.pdf2012-12-15140152PavelPešat1AUTHORIlonaPešatová2AUTHOR

ORIGINAL_ARTICLEThe article deals with the issue of demographic development on the eastern border of the European Union - applying the example of the Western Ukrainian border regions (in Ukrainian: oblasts). The aim of the research was to identify the main problems and tendencies of demographic development in these regions. On the basis of state statistical data, the authors analysed general demographic indicators and identified the main trends in further demographic development of these border regions. The authors tried to explain the observed trends. A lot of economic and social problems in the Western Ukrainian border regions that have been identified are common to other regions adjacent to the eastern border of the European Union. The research was conducted by the Ukrainian National Academy of Sciences and Wrocław University of Economics.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_17.pdf2012-12-15153161SvetlanaPetruk1AUTHORJerzyŁadysz2AUTHOR

ORIGINAL_ARTICLEThe article deals with the issue of cross-border tourism in the Nisa Euroregion with a special focus on the part of the Nisa Euroregion situated in the Liberec region. It covers SWOT analysis of cross-border tourism in the Liberec region. It refers to strategic documents governing the tourism in the Czech Republic and the Liberec region in the period 2007 – 2013. The article points to the importance of the destination management for individual areas of tourism and the necessity of uniform promotion, marketing, joint product packages and the establishment of tourism networks in the Czech-Polish-German border zone region. The article further states numbers of visitors in the Liberec region during 2011 especially from Poland and Germany.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_18.pdf2012-12-15162170JaroslavaSyrovátková1AUTHOR

ORIGINAL_ARTICLEThe aim of this article is based on quantitative research of foreign multinationals using the benefits associated with investment incentives in the Czech Republic and to review the importance of this economic policy instrument for the global competitiveness of Czech regional industry. The investment incentives have been targeted on high-tech industries possessing advanced technologies since 1998. Active support for investment in high-tech industries and investment in high-tech facilities is not as sufficient for technological development as compared to the global trend of multinational companies, i.e. the process of specialization and fragmentation of the global value chain. The key manufacturing industries in terms of FDI inflows into the Czech Republic, the manufacturing of electrical equipment, optical equipment, and automobile manufacturing are evaluated.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_19.pdf2012-12-15171179JanaŠimanová1AUTHOR

ORIGINAL_ARTICLEOne of the main differences between English and Czech resides in the fact that an English sentence is much more frequently condensed by means of nominal forms. This difference then logically leads to certain problems in translation. Based on the analysis of four manuals, one of the most frequently translated types of texts, this paper analyses quantitative distribution of finite and non-finite clauses and the ways non-finite clauses are translated. The analysis shows that word for word translation is frequently used, which often does not represent the best solution. The biggest area of difficulty is the English infinitive of purpose. The frequently criticized translation of the infinitive of purpose by means of a preposition plus a noun, however, does not always need to be considered a mistake, but rather a feature of natural and inevitable development of language.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_20.pdf2012-12-15180187RenataŠimůnková1AUTHOR

ORIGINAL_ARTICLETransactions realized with the usage of the Internet are regarded as more efficient both for sellers and customers. The benefits of the Internet exchange are presented with respect to their importance for the national economy as well as for consumers. This paper looks at the most important advantages of the Internet shopping and specifies them in comparison with traditional shopping. Based on a large survey, the perceived advantages are analyzed and compared, primarily among all customers and then among those customers who intend to increase and those who intend to reduce their purchases via the Internet. Thus, some theoretical and practical implications can be derived from this survey.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_21.pdf2012-12-15188195KamilaTišlerová1AUTHOR

ORIGINAL_ARTICLEThis paper interprets the results of primary research, conducted by members of the Department of Marketing, Faculty of Economics, Technical University of Liberec. The research concerned new forms of communication through social media. The investigation was focused on the users of this communication intermediate. The qualitative method of data collection was used, followed by analysis of the obtained data. The research results are useful for companies that are trying to communicate with consumers via social media. Based on the research, variables that most affect communication are identified. The result of the project provides guidance to companies on how to reach potential customers.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_2_22.pdf2012-12-15196203OtakarUngerman1AUTHORSvětlanaMyslivcová2AUTHOR