ORIGINAL_ARTICLEAs a result, the original purely economic-oriented cooperation gave birth to a community named the European Union, which is now cooperating in a number of areas, not excluding the tax policy issues. This paper results from works which point out the tax convergence in the EU. The aim of this paper is to quantify the impact of the tax mix and tax competition on the convergence of tax systems in the EU. The empirical part of the paper makes use of the panel regression with fixed-effects for the 28 EU countries between the years 1965 and 2011. Two designed models report a statistically significant positive impact of all determinants on the effective tax burden. On the basis of final values, tax competition and property taxes have been assessed as the most important determinants of tax convergence. All models meet diagnostic tests and are econometrically robust. The obtained results can be considered as relevant with sufficient information capability.https://acc-ern.tul.cz/archiv/PDF/ACC_2015_2_1.pdf2015-09-3072110.15240/tul/004/2015-2-001MonikaBušovská1AUTHORLadislavBušovský2AUTHOR

ORIGINAL_ARTICLEThe aim of the paper is to introduce a theme of personnel marketing (HR marketing) both in theoretical and empirical perspectives. Personnel marketing can be considered as a relatively new tool in the field of human resources management, concentrating on increasing the satisfaction of employees, improved career development and, consequently, on the improved quality of human working life.As the term itself it is quite new, the paper in its first section deals with the theoretical basis of personnel marketing. The second and more extensive section explains the preparatory and implementation stages of the primary quantitative research, whose main objective was to evaluate the level of utilisation of personnel marketing in companies which can be classified as the largest employers in the Liberec Region. The interpretation of the research results strives namely to provide an answer to the question whether human resources experts in the businesses located in the Liberec Region use personnel marketing in practice, to what extent and which specific tools.https://acc-ern.tul.cz/archiv/PDF/ACC_2015_2_2.pdf2015-09-30223110.15240/tul/004/2015-2-002KateřinaMaršíková1AUTHORSvětlanaMyslivcová2AUTHOR

ORIGINAL_ARTICLEThis paper discusses the ethical code development at the Faculty of Economics of the Technical University of Liberec and presents the ethical code designed by students as a tool for developing respect for moral values. The objective of the paper is to show the process of the ethical code development focusing not only on its content but also demonstrating the participation of the students in its design so that the code reflects their own moral values and rules. The paper concludes that while students contributed to the development of the ethical code, the initiation of the development process, implementation and revisions of the ethical code is a primary responsibility of the faculty management. It is also a responsibility of the faculty management and the academic staff to encourage students to use the ethical code as a tool for developing respect for moral values and engender a more positive ethical climate at the faculty.https://acc-ern.tul.cz/archiv/PDF/ACC_2015_2_3.pdf2015-09-30323910.15240/tul/004/2015-2-003JozefínaSimová1AUTHOR

ORIGINAL_ARTICLEOver the last decade, the automotive industry has been one of the fastest growing branches of manufacturing. It became one of the most crucial industries in the European Union, but it also suffered significant structural and territorial transfers. Therefore, it seems crucial to test the competitiveness of the national automotive industries, analyse the long-term trends in Europe, put them into a global perspective, draft probable changes in the near future, and warn against the looming threats. The article uses methods of statistical analysis of long-term development of revealed symmetric comparative advantage index to search for continuous trends shaping the EU automobile production. It indicates the transfers of competitiveness from most of the traditional West European car producers in favour of the new EU member states, but also from the USA and Canada in favour of the new fast-growing developing countries and emerging markets. In the conclusion, authors provide a brief outline of the European Commission’s response to these changes in form of the CARS 2020 Action Plan.https://acc-ern.tul.cz/archiv/PDF/ACC_2015_2_4.pdf2015-09-30405110.15240/tul/004/2015-2-004MilanVošta1AUTHORAlešKocourek2AUTHOR

ORIGINAL_ARTICLEIdentification and study of regional development disparities are of great importance from the point of view of the effectiveness of actions undertaken within the framework of regional policy. The purpose of this article is to determine the degree of polarization of districts in the Lower Silesia and the division into groups based on the levels of development in the years 2003, 2008, 2013. The first chapter gives an overview of the theory of polarization and a review of existing studies. The next chapter describes in detail the objectives and research areas. The third chapter is dedicated to the research methodology with a particular emphasis on the synthetic measure of economic development. The final section presents the results of the tests.https://acc-ern.tul.cz/archiv/PDF/ACC_2015_2_5.pdf2015-09-30526310.15240/tul/004/2015-2-005MartaZarówna1AUTHORDagmaraDyrda2AUTHOR

ORIGINAL_ARTICLEThis paper deals with the quality of customer service, especially with the importance of customer-oriented communication in selected industries of the Czech Republic. For excellent customer service, organizations must consistently check needs and wishes of their customers and the process of purchasing and working with customers (customer-oriented communication). The purpose of this study was to investigate the level of customer-oriented communication in differently specialized industries in the Czech Republic. The research was conducted in six regions (in small and in large cities/towns), which were chosen to represent level of customer-oriented communication in Czech shops. Research proved that over the last years, there has been a number of positive changes in sales. It also confirmed that in certain areas the communication with customers is better in smaller shops than in larger ones. The results can be of immense significance for the training of future business managers, educating sales force in terms of corporate training and improving the quality of sales.https://acc-ern.tul.cz/archiv/PDF/ACC_2015_2_6.pdf2015-09-30657610.15240/tul/004/2015-2-006LudvíkEger1AUTHORMichalMičík2AUTHOR

ORIGINAL_ARTICLEThere has been a growing interest in metropolises due to their ability to, among other things, change the paradigm of economy. The aim of this article is to present the most essential aspects of the concept of a metropolis as a spatial and structural form. Special importance is given to the analysis of the process determining its establishment – the process of metropolitanization – with regard to the factors which trigger the process itself and to its environmental impact. The theoretical part of the study refers to the conceptual dissonance, which occurs in the source literature. Discussed will be mainly the concepts of the development of a metropolis, its definition frames, immanent features differentiating it from other cities, as well as the functions it serves in its environment.https://acc-ern.tul.cz/archiv/PDF/ACC_2015_2_7.pdf2015-09-30778510.15240/tul/004/2015-2-007AgnieszkaHumen-Kłyza1AUTHOR

ORIGINAL_ARTICLEPresenting financial knowledge and skills remains the condition for proper management of personal finance in a household and protects against financial exclusion. The purpose of this article is to diagnose the level of financial literacy among young people and to present the selected educational activities addressed to young Poles, which are supposed to improve their financial knowledge and skills. The review of the existing research and the results of the conducted survey confirm that financial literacy of young people in the Lower Silesia region is insufficient. Polish financial institutions perceive the need for implementing various mechanisms to upgrade the financial awareness among young people, however, the scale of carried out educational activities is far too small against the existing needs as well as characterized by randomness.https://acc-ern.tul.cz/archiv/PDF/ACC_2015_2_8.pdf2015-09-308610310.15240/tul/004/2015-2-008JustynaKurczewska1AUTHORMałgorzataSolarz2AUTHOR