ORIGINAL_ARTICLEThe paper discusses problems referring to the support of entrepreneurship along Polish-Czech border regions. The analysis covered two entities – Karkonoska Regional Development Agency (KRDA) Joint Stock Company in Jelenia Góra and Okresní hospodářská komora v Jablonci nad Nisou (OHK) i.e. District Chamber of Commerce in Jablonec upon Neisse, The Czech Republic. The Author presents the most important initiatives of both institutions in relation to entrepreneurship development with particular emphasis on cross-border initiatives. The final part of the study presents conclusions which may contribute to the development of entrepreneurship along Polish-Czech border regions.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_03.pdf2012-11-301017FranciszekAdamczuk1AUTHOR

ORIGINAL_ARTICLEThis article was created thanks to support of the project the students grant competition (SGS), realized within the faculty of Economics of the Technical University of Liberec. In the opening part the article analyses General investment incentives awarded in the Czech Republic. It lists all types of granted incentives and defines the support the creation of jobs in more detail. The other part of the article is focused on analysis of the newly created jobs from the supported projects according to the number of new jobs in each of the years, according to the number of jobs for the reference period according to regions and according to the industrial sector in which the jobs were created. The newly created jobs are also analyzed according to the country of origin of the investment. In the final part the relationship of the unemployment rate and the number of newly created jobs is defined. The relationship is specified by using the test based on the basis of simple regression model.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_04.pdf2012-11-301828MonikaBartošová1AUTHORMarieVondráčková2AUTHOR

ORIGINAL_ARTICLEThe hypothesis of the integration process endogeneity assumes that in the case of a quantitative or qualitative change in economic integration the expected benefits will be visible in a certain time after the change occurred. The optimistic hypothesis of the integration process endogeneity assumes that the process of integration is connected with the growth of international trade and with the gradual higher synchronization of business cycles. The negative impacts of global economic crisis have been recorded both in the area of mutual international trade as well as in the synchronization of business cycles. The economic crisis has clearly negative impact on the process of the European economic and monetary integration; the benefits of integration are decreasing and the costs are increasing.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_05.pdf2012-11-302938PavlaBednářová1AUTHOR

ORIGINAL_ARTICLEIn the current global world the importance of financial markets is growing and investors need to compare the financial health of companies with the help of financial analysis. The results of financial ratios are mainly influenced by presumptions according to those financial statements have been prepared. This article analyses the accounting evidence of self-manufactured goods inventories according to the Czech accounting legislation and the IFRS. Firstly, a short overview about the importance of financial accounting for financial analysis is provided and then the key differences between the Czech accounting legislation and the IFRS are highlighted. This is followed by a description of self-manufactured goods inventories and an analysis of the requirements for their recognition, measurement and presentation according to the Czech accounting legislation and the IFRS. Finally, the influence of different accounting requirements of the Czech accounting legislation and the IFRS on the informative value of selected financial ratios is analyzed.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_06.pdf2012-11-303947ZdeněkBrabec1AUTHOR

ORIGINAL_ARTICLEThe aim of this paper is to analyze the relationship between the economic results of the Czech agricultural sector and subsidies that farmers can obtain, not only from EU funds, but also from national sources. Czech farmers had the possibility to get money from the EU even before the entrance of the Czech Republic to the EU. The observed period is therefore set from 2000 to 2010. Statistical analysis (simple regression using a linear model) confirmed that there is a statistically significant relationship between economic results and subsidies. Another analysis confirmed that a statistically significant relationship also exists between economic results and agricultural production.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_07.pdf2012-11-304854BlankaBrandová1AUTHOR

ORIGINAL_ARTICLEEnvironmental protection is one of the tasks defined by the concept of sustainable development. Governments of developed countries, implementing the complex of environmental instruments into the economic environment, support environmental sustainability. Therefore, a partial internalization of negative externalities is reflected in business costs of enterprises - polluters. A significant part of addressing this issue is also the approach of business entities. For the decision-making processes in the field of environmental protection managers of enterprises may use standard information tools, especially accounting modules. For the reflection of environmental activities of enterprises it is particularly necessary to explore the potential of financial accountancy to capture these effects. With the information obtained from the financial accountancy it is not only possible to prepare sets of financial indicators, but also to generate complex indicators that are integrating both the economic and environmental viewpoint.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_08.pdf2012-11-305563MartinaČerníková1AUTHOR

ORIGINAL_ARTICLEThe article deals with the supply of certain products and services for senior citizens. This topic is a rather hot issue, mainly due to the current trend of the population ageing, not only in the Czech Republic. Every year the number of retired people increases, and the Czech Statistical Office reports there are more than 15% of those aged over 65 years now. In the second part the article presents the partial results of a research project conducted among senior citizens in the Liberec Region, when their travelling habits were examined. Senior tourism is tourism of the older generation. Although the average age extends, fitness and health of current senior citizens improves. They achieve a higher vital activity in comparison with past generations. Senior tourism is important especially in terms of removing seasonality, and it is interesting for many investors in the field of services.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_09.pdf2012-11-306471JaroslavaDědková1AUTHORIvetaHonzáková2AUTHOR

ORIGINAL_ARTICLEMost of the languages spoken on Earth belong to a language family and are similar to one another. In many cases, the similarity is so great that a person who masters one language properly is able to understand at least some of the kindred languages. If one spends some time on dealing with the regularities of the phonetic, grammatical and lexical differences, one will not, of course, suddenly become a specialist in the related languages, too; however, he will be able to significantly increase his capability for understanding the other languages. This paper shows certain regularities in the differences between the most widespread Romance languages, with the intent to stimulate the reader’s interest in this topic.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_10.pdf2012-11-307282Ingo T.Herzig1AUTHOR

ORIGINAL_ARTICLEThe significance of environmental protection as well as the constantly growing demands of both the market and general public put manufacturers under more pressure. To meet the requirements for environmental protection, various statutory as well as voluntary environmental tools are implemented. Under the existing conditions the implementation of one of the voluntary environmental tools, which may be introduced into a company information system, becomes the important part of the internal management of company spending. This voluntary tool is the environmental management accounting (EMA). EMA keeps records and settles spending and expenditures associated with the impacts of the company actions on environment. It allows managers to exactly determine what part of their total expenses is connected with environmental issues. Such information facilitates them to make decisions on the implementation of environmental actions aimed at the improvement of company efficiency and also the mitigation of negative impacts of the company activities on environment.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_11.pdf2012-11-308392RadanaHojná1AUTHOR

ORIGINAL_ARTICLEA significant part of the budgetary revenues of municipalities is represented by shared taxes, covering the value added tax, legal entity income tax, natural person income tax and real estate tax. The amount of tax revenues in budgets of municipalities are negatively affected by many aspects, such as for instance a certain delay between the actual collection of taxes and the later redistribution of shares attributable to individual municipalities for the relevant periods. This is the reason why municipalities cannot get their relevant shares earlier than in the next budgetary year and they must consider this default while making their budgets for new period. Another major problem the municipal authorities must deal with is the issue of elimination or at least mitigation of regional disparities within the cadastral area of municipalities. This effort demands for a sufficient amount of financial resources which are not only secured from shared taxes, but from own activities as well.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_12.pdf2012-11-3093101HelenaJáčová1AUTHORJaroslavaSyrovátková2AUTHOR

ORIGINAL_ARTICLEThis article deals with current and future development of the Czech banking sector from the perspective of capital adequacy regulation in EU. Firstly the differences in the regulation of the banking sector, especially between Basel II and new regulatory framework Basel III, are described. The article follows the calculation of capital adequacy ratio under the Basel II and changes in the calculation under the Basel III. The main aim of this article is to introduce development of bank capital, capital requirements and capital adequacy in the Czech financial market in years 2006–2011 and based on these findings to assess the stability of banking in the future. Finally the impacts of new regulatory framework for Czech banks are evaluated.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_13.pdf2012-11-30102109Valihorová AndreaKobík1AUTHOR

ORIGINAL_ARTICLEThis article aims to present the main conclusions of various theoretical approaches to investigation of the issue of economic growth within the mainstream economic theories, to assess their relevance to economic practice, and to evaluate the adequacy of their research methods used in solving the given issue. The main attention is paid to the concept of economic growth or creation and distribution of wealth within the English school of classical political economy, Harrod-Domar model, as an attempt to dynamize Keynesian economics, Solow-Swan model of economic growth, economic models of endogenous growth, and the new stylized facts of growth by C. Jones and P. Romer. For all investigated model approaches (except classical school and Kaldor approach), the authors of this paper arrive at the opinion that the recommendations for economic practice and used research methods are not adequate.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_14.pdf2012-11-30110121AlešKocourek1AUTHORIvaNedomlelová2AUTHOR

ORIGINAL_ARTICLEThe paper deals with an important part of economic policy that is regional development. To use inner potential of regions fully, it is of crucial importance to delimit them meaningfully. Two types of regions can be recognized: administrative and functional. The former are fundamental for execution of both state administration and territorial self-government whereas the latter ones are delimited based on functional relations between the core of a region and its background. These links are necessary for socio-economic analyses, structural studies of local labour markets and estimates of regional disparities. As the comparison of Austria and Hungary cases demonstrates, approaches to the delimitation of administrative and functional regions can differ even in two largely comparable countries.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_15.pdf2012-11-30122131MiroslavaLungová1AUTHORLenkaSojková2AUTHOR

ORIGINAL_ARTICLEThe impact project is made up of 5 activities focusing on various areas of teaching foreign languages for discipline-specific and academic purposes and thus contributes to the systematic development of their significant aspects. The Technical University of Liberec is involved in several project activities among which include the methodological development of foreign language courses, training teachers to tested specifications, and the innovation of final exams in foreign languages. At the Technical University of Liberec, a total of 26 courses in language education will be innovated within the framework of the project – predominantly courses of languages for discipline-specific purposes at the Economics Department, TUL, but also at the Institute of Health Studies.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_16.pdf2012-11-30132138HelenaNeumannová1AUTHOR

ORIGINAL_ARTICLEThis paper presents a study on the population of digital immigrants and digital natives at the Department of Foreign Languages at the Faculty of Economics of the Technical University in Liberec, Czech Republic. After defining the main terms and summing up the research findings from abroad, the authors introduce a short overview of examinations into this field undertaken in the Czech Republic together with their own, delivered at their home institution. The outcomes gained from the used questionnaire together with the analysis of the experience gained from project work in classes have proved that the position of the Information and Communication Technology (ICT) skills and motivation to use them is surprisingly positive among the new cohorts of students in Liberec. This situation is a new phenomenon, which will serve as a cornerstone in the subsequent innovation of the study programme.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_17.pdf2012-11-30139149StanislavaPavlíková1AUTHORIvanaPekařová2AUTHOR

ORIGINAL_ARTICLEThe aim of the article is to introduce the research whose intention was to characterize those organizations in the Czech Republic which received grant for research or innovation projects from the 5th and 6th Framework Programme supporting research activities in the EU. The database was made to identify the main features of Czech economic subjects according to development strategies, databases and documents of the Ministry of Finance, Information Service of the European Commission (CORDIS), the Academy of Sciences of the Czech Republic and the Czech Statistical Office. For this type of research the methodology of progress was specified and further statistical analysis describing 1,635 project teams of Czech economic subjects was carried out.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_18.pdf2012-11-30150161PetraRydvalová1AUTHORRadkaPittnerová2AUTHOR

ORIGINAL_ARTICLEOnline shopping due to increasing Internet usage is gaining high importance. The Internet user base and the share of online buying population are growing. The paper presents partial findings of the research focused on online shopping in the Czech Republic conducted by the Department of Marketing in 2012. It examines the relationship between customers (Internet users) and online shopping as well as the impact of their demographics (age and income in particular) on their perceptions and attitudes towards online shopping by applying a multi-attribute model that has also been used in brand image studies.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_19.pdf2012-11-30162170JozefínaSimová1AUTHOR

ORIGINAL_ARTICLEThe aim of this article is to find the critical success factors of information distribution during extreme situations. From historical events as tsunami, flooding, extensive fires, nature disasters, terrorist attracts, black-outs of energy etc. we can see that the traditional approaches to information systems are not sufficient. Therefore the agility dominates to crisis management not just in the organizations but also during the information distribution in extreme situations. The article also brings the technological solution of targeted broadcast for a geographically defined area (Radio Help). Problem of agile approaches to information distribution in extreme situation is supported by Technical university of Liberec (Student’s grant competition).https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_20.pdf2012-11-30171180JanSkrbek1AUTHORKláraAntlová2AUTHORTomášLanger3AUTHOR

ORIGINAL_ARTICLEThe capital market as a source of financing of companies in the Czech Republic is the main issue of this article. The paper surveys the Czech capital market from the perspective of corporate financing, and investigates the causes of low interest of companies operating in the CR in obtaining additional capital through the capital market securities (stocks, bonds). The article presents the current state of the Czech capital market, and the importance of the capital market for the economy. The research itself into the corporate capital structure defines trends in the use of owner’s equity, shares, bonds, and bank loans for financing in selected business sectors. Findings of this article indicate that fundamental changes in the approach of Czech companies to financing through capital market cannot be expected in the near future.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_21.pdf2012-11-30181191LenkaStrýčková1AUTHOR

ORIGINAL_ARTICLEThe article deals with the possibility of utilization of the lean production method, in particular the methods of work measurement in the frame of rationalization of work of the technical control of production. The partial objective of the human resources management in the company is to ensure the effective human labour expenditure in the frame of technical control with the simultaneously providing for the continuous process of production. Just the methods for work measurement used in the frame of working process standardization are the effective tool for the managerial decision-making in the company. In the mentioned case study the particular method of work measurement in the frame of technical control may be applied to the data of a particular company. On the basis of the particular employee workload analysis it is possible to implement the decisions on the reduction or increase of the number of employees, or possibly on transferring particular working operations among the technical control employees in the enterprise.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_22.pdf2012-11-30192201EvaŠlaichová1AUTHOR

ORIGINAL_ARTICLEThe article deals with the expression of the tertiary school (university) graduate contribution to the national economy. The paper compares the situation in the CR, Germany and Poland, and provides a retrospective view of the returns of a university education by simulating the added value within a five-year period. The example of the Czech Republic is used to model the average added value of an individual and the state using some available identifiers such as gross income, net income and individual income tax. The added value is simulated as the difference between the average salary of average tertiary and secondary school graduates, and as the difference between their direct tax liabilities.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_23.pdf2012-11-30202208KamilaTišlerová1AUTHORHelenaVomáčková2AUTHOR

ORIGINAL_ARTICLEGrowing numbers of higher education graduates and persistent demand for further education in the population lead to concerns about mismatch between jobs requirements and workforce qualifications, both in the sense of overqualification and sometimes also underqualification. This paper deals with the overeducation of graduates because the proportion of graduates in the workforce has risen in almost all developed countries (including the Czech Republic) over the last 20 - 30 years. There seems to be conflict in public policies that while numbers of enrolled students at public universities and consequently numbers of graduates are rising, there could be shortage of graduate level jobs in the future. First parts of the paper deal with various methods that are used to measure required level of education for the job and with the theories (searching and matching, human capital theory, assignment theory etc.) which can be used for interpretation of overeducation. Last chapter deals with empirical results of the impact of overeducation on earnings. Results of this research are important for both higher education policy makers and management of universities especially in time when public budgets from which public universities are mostly financed, are under pressure.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_24.pdf2012-11-30209217VáclavUrbánek1AUTHOR

ORIGINAL_ARTICLEWithin the project “Using Computers and the Internet in Teaching (VIP)” supported financially by the ESF and the state budget of the Czech Republic (CZ.1.07/1.3.03/03.0003), a 50-lesson training course with the identical name was held at the Technical University of Liberec between March 2010 – January 2012. The goal of the course was to facilitate the access to multimedia competence and to give knowledge relevant for using E-learning and Blended Learning in classes to the target group - high school teachers of the Liberec Region. The course participants answered questions in a survey to evaluate individual components of the course and to rate the competencies gained in terms of their practical use in teaching. This paper summarizes the most significant insights recorded in the survey.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_25.pdf2012-11-30218229IrenaVlčková1AUTHOR

ORIGINAL_ARTICLEThe article deals with the branch structure in the individual parts of the Neisse Euroregion with an emphasis on the services industry. The introductory part of the article refers to dissimilarities and difficulties of comparing special-purpose or natural regions, the territory of which is not identical with the administrative regions. The second part of the article investigates significance of the individual economic branches using the specialization indexes and location quotients. The results of the analyses prove that the biggest portion of the regional workforce is employed by the tertiary sector in all three parts of the euroregion. The branch structure in the German and Polish parts of the euroregion is similar to a great extent. The Czech part differentiates with significantly higher employment in the manufacturing industry. Each national part of the euroregion is simultaneously specialized in certain specific branch of services.https://acc-ern.tul.cz/archiv/PDF/ACC_2012_3_26.pdf2012-11-30230239MiroslavŽižka1AUTHOR