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USE OF THE TAX MORTGAGE INTEREST DEDUCTION FOR THE PURCHASE OF OWN HOUSING IN THE CZECH REPUBLIC 使用税收抵押贷款利息扣除购买自己的住房在捷克共和国
Acta academica karviniensia Pub Date : 2022-11-24 DOI: 10.25142/aak.2022.013
Pavlína Kirschnerová, J. Janoušková
{"title":"USE OF THE TAX MORTGAGE INTEREST DEDUCTION FOR THE PURCHASE OF OWN HOUSING IN THE CZECH REPUBLIC","authors":"Pavlína Kirschnerová, J. Janoušková","doi":"10.25142/aak.2022.013","DOIUrl":"https://doi.org/10.25142/aak.2022.013","url":null,"abstract":": The paper, based on primary research and evaluation of data from the Financial Administration of the Czech Republic, evaluates housing support in the form of tax deduction of mortgage interest from the tax base in the Czech Republic. Research has shown that this support undermines horizontal and vertical tax fairness and excludes assistance to taxpayers with incomes below the taxable amount. Housing support is not conceptual and lacks control and feedback mechanisms. However, distributional effects need to be taken into account when considering tax reforms, especially for indebted and cash-strapped households. However, we do not recommend completely canceling the tax deduction, which would limit household budgets and young families' access to their own housing. Younger taxpayers mainly use the tax deduction, and the abolition of the tax deduction would increase housing costs for these taxpayers.","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133867045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
WHAT THEORIES EXPLAIN ENTREPRENEURSHIP AS COMPARED TO INNOVATIVE LEADERSHIP? 与创新领导相比，什么理论可以解释企业家精神?
Acta academica karviniensia Pub Date : 2022-11-24 DOI: 10.25142/aak.2022.019
Andrea Zelienková
{"title":"WHAT THEORIES EXPLAIN ENTREPRENEURSHIP AS COMPARED TO INNOVATIVE LEADERSHIP?","authors":"Andrea Zelienková","doi":"10.25142/aak.2022.019","DOIUrl":"https://doi.org/10.25142/aak.2022.019","url":null,"abstract":": Business creation theories were rarely explored with stages that precede the final intention to start a business. Therefore, this paper aimed to examine what factors impact the final decision to start a business and what factors just lead to a more favourable perception of a business opportunity. Several theories recognized by literature like the theory of planned behaviour, traits, cognitive biases, and risk attitudes were tested. Moreover, the explanatory power of these theories to entrepreneurship compared to innovative (leadership) practices was tested. When examining multiple regression models, it was shown that above mentioned theories predict entrepreneurship as well as innovative practices. Model that involved business creation theories predicting opportunity evaluation was significant. Among predictors of opportunity evaluation, it was shown that unrealistic optimism, risk attitudes as well as traits or theory of planned behaviour did contribute to the prediction of opportunity evaluation. When testing multiple regression model of the final decision to invest in the business opportunity, it was shown that it solely depends on risk perception. No theories other than risk perception predicted the decision to start a business. From the multiple regression model explaining innovative practices, it was shown that traits and positive illusions significantly added to the prediction of innovative practices. Overall findings contribute to the debate of entrepreneurship predictors and suggest that the final decision to start a business is rather determined by risk perception. The results suggest that risk perception is the factor, which may distinguish entrepreneurs from others that incline to entrepreneurship but may not found their own business and rather be innovative on the job. This study emphasizes that cognitive phenomena are applicable in explaining entrepreneurial intention and those qualities may be addressed by entrepreneurial education.","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115027704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE DEVELOPMENT OF PERFORMANCE OF THE NON-LIFE CZECH INSURANCE MARKET 捷克非寿险保险市场的发展表现
Acta academica karviniensia Pub Date : 2022-11-24 DOI: 10.25142/aak.2022.015
Lenka Přečková, Iveta Palečková
{"title":"THE DEVELOPMENT OF PERFORMANCE OF THE NON-LIFE CZECH INSURANCE MARKET","authors":"Lenka Přečková, Iveta Palečková","doi":"10.25142/aak.2022.015","DOIUrl":"https://doi.org/10.25142/aak.2022.015","url":null,"abstract":": This paper aims to evaluate the profitability and expense ratio of the insurance business conducted by commercial insurance companies operating in the Czech insurance market from 2004 to 2019. The evaluation shall apply computations such as the return on assets (ROA), the ratio of underwriting profit to assets (UPA), and the expense ratio indicator (ER). Calculations shall be performed for non-life insurance. The value of the UPA indicator was stable during the whole period. By contrast, the ROA indicator fluctuated from 2004 to 2011. The ROA indicator stabilized between 2012 and 2017 and then between 2017 and 2019 ROA grew significantly. The value of both indicators (ROA, UPA) decreased from 2015 to 2017 and increased from 2017-2018. The operating expense ratio of insurance operations (ER) showed a growth tendency. When the average values of the selected indicators were compared to the Czech market, it was determined that the insurance companies Allianz, Česká pojišťovna ZDRAVÍ and PNP Paribas Cardif had achieved the best result and were the most efficient. (1.11%) is also than in 2004 values of both indicators decreased from to","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129248241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ORGANISATIONAL CULTURE IN SECONDARY SCHOOLS AND ITS CHANGE DUE TO COVID-19 新冠肺炎疫情对中学组织文化的影响
Acta academica karviniensia Pub Date : 2022-11-24 DOI: 10.25142/aak.2022.014
M. Mikušová, Naděžda Klabusayová
{"title":"ORGANISATIONAL CULTURE IN SECONDARY SCHOOLS AND ITS CHANGE DUE TO COVID-19","authors":"M. Mikušová, Naděžda Klabusayová","doi":"10.25142/aak.2022.014","DOIUrl":"https://doi.org/10.25142/aak.2022.014","url":null,"abstract":": The subject of the research is organizational culture in schools. The aim is to find out its potential change after the pandemic. The respondents are randomly selected secondary school teachers from all over the Czech Republic. Cameron and Quinn's OCAI questionnaire is used to assess the type of organizational culture. The types of organizational culture before Covid-19, currently and preferred are identified. It is found that initially the culture of hierarchy prevailed. Now the market and adhocracy culture has grown significantly. The preferred type is clearly the clan. At the same time, the shifts of each dimension of each type in all three situations studied are identified. The identified shifts can help school managers adopt strategies for creating and promoting a healthy organizational culture.","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132539768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
WHAT AFFECTS THE FINANCIAL STRUCTURE OF FIRMS IN THE ICT INDUSTRY IN SELECTED EUROPEAN COUNTRIES 在选定的欧洲国家，影响信息通信技术行业公司财务结构的因素是什么
Acta academica karviniensia Pub Date : 2022-11-24 DOI: 10.25142/aak.2022.016
Petra Růčkova, Nicole Škuláňová, Veronika Šudová
{"title":"WHAT AFFECTS THE FINANCIAL STRUCTURE OF FIRMS IN THE ICT INDUSTRY IN SELECTED EUROPEAN COUNTRIES","authors":"Petra Růčkova, Nicole Škuláňová, Veronika Šudová","doi":"10.25142/aak.2022.016","DOIUrl":"https://doi.org/10.25142/aak.2022.016","url":null,"abstract":": During its life cycle, a company needs different amounts of funds, which can come from different entities. Each company has a specific structure of funding sources with respect to geographical and industry affiliation. The size of the company also has an impact on the structure of these sources. There is a number of determinants that affects the financial structure which is why a universal recommendation cannot be found. Thanks to these facts, more and more research has been created for over half a century. However, it is not possible to focus on individual companies and so compare different industries and economies. This research expands knowledge in the industry of information and telecommunication technologies in the countries of the extended Visegrád Group (V4 plus Austria, Bulgaria, Romania, Slovenia). Medium and (very) large companies during the period 2010–2018 are analysed. The aim of this research is to determine whether profitability, liquidity, asset structure, GDP growth rate, inflation rate and reference interest rate affect the level of total, long-term and short-term debt. The Generalized Method of Moments was chosen to determine these impacts. The main conclusion is that without regard to the size, the level of debt is most affected by determinants that represent the external environment of companies with the level of the reference interest rate having the most significant impact. Therefore, when optimizing and creating the financial structure, companies should take this factor into account and monitor the central bank’s comments on the future development of this interest rate.","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132495262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
HOW DO SELECTED DETERMINANTS AFFECT FINANCIAL STRUCTURE IN MANUFACTURING INDUSTRY IN SELECTED COUNTRIES OF CENTRAL AND EASTERN EUROPE 在选定的中欧和东欧国家，选定的决定因素如何影响制造业的金融结构
Acta academica karviniensia Pub Date : 2021-11-08 DOI: 10.25142/aak.2021.013
Petra Růčkova, Nicole Škuláňová
{"title":"HOW DO SELECTED DETERMINANTS AFFECT FINANCIAL STRUCTURE IN MANUFACTURING INDUSTRY IN SELECTED COUNTRIES OF CENTRAL AND EASTERN EUROPE","authors":"Petra Růčkova, Nicole Škuláňová","doi":"10.25142/aak.2021.013","DOIUrl":"https://doi.org/10.25142/aak.2021.013","url":null,"abstract":"The topic of financial or capital structure is one of the very important components of corporate finance, as a wrong adjustment of the ratio of own and external sources of financing can lead a company to bankruptcy. This research expands knowledge in the field of manufacturing industry for eight selected economies of Central and Eastern Europe during the years 2009–2018. A total of 92,504 companies are examined. In addition, companies are divided according to size into medium and large. The aim of the research is to find out whether profitability, liquidity, asset structure, non-debt tax shield, GDP, interest rate has an effect on the amount of total, long-term and short-term debt. The dependencies are investigated by panel regression using the Generalized Method of Moments. Unfortunately, due to the large set of data and variables examined, it is impossible to summarize the results for each economy, but it is concluded that external factors have the greatest impact on the indebtedness level of manufacturing companies. Specifically, the development of the economy and the interest rate.","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121179392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
WELLNESS PROCESS ACCORDING TO LIFESTYLE AS A SOCIAL CHALLENGE ON THE EXAMPLE OF SELECTED UNIVERSITY STUDENTS 以大学生为例，以生活方式为社会挑战的健康过程
Acta academica karviniensia Pub Date : 2021-11-08 DOI: 10.25142/aak.2021.014
Dagmar Svobodová
{"title":"WELLNESS PROCESS ACCORDING TO LIFESTYLE AS A SOCIAL CHALLENGE ON THE EXAMPLE OF SELECTED UNIVERSITY STUDENTS","authors":"Dagmar Svobodová","doi":"10.25142/aak.2021.014","DOIUrl":"https://doi.org/10.25142/aak.2021.014","url":null,"abstract":"The aim of the article is to frame the wellness process of selected university students of the Silesian University in Opava, School of Business Administration in Karviná for the academic year 2019/2020 according to their lifestyle. The theoretical basis of the article is the wellness concept of Travis and Ryan with energy sources combined with active and passive lifestyles. The research methodology implements a quantitative approach to framework analysis in a research study. From the point of view of the SWOT analysis, the results of the study interpret the frameworks of the wellness lifestyle of selected university students according to gender. They present the framing of the wellness process as feedback on the progress in the sustainability of the wellness lifestyle of selected university students as a future social challenge.","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133843566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPACTS OF COVID-19 ON TOURISM EMPLOYMENT 新冠肺炎疫情对旅游业就业的影响
Acta academica karviniensia Pub Date : 2021-11-08 DOI: 10.25142/aak.2021.009
Milena Botlíková, J. Botlík
{"title":"IMPACTS OF COVID-19 ON TOURISM EMPLOYMENT","authors":"Milena Botlíková, J. Botlík","doi":"10.25142/aak.2021.009","DOIUrl":"https://doi.org/10.25142/aak.2021.009","url":null,"abstract":"Tourism is based primarily on tourist flows. The current Covid-19 pandemic, which brings isolation and closure of regions, is an obstacle to its development. According to the professional public, the most affected sector is tourism. The decline in tourism represents a loss for companies, state budget revenues, and an employment decline. Governments' efforts to eliminate redundancies through various support packages have not stopped the increase in redundancies. A more extended period of restraint leads to a rise in unemployment; if the economy does not relax, unemployment growth in the tourism sector can be expected to accelerate.","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122447781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CULTURAL DIFFERENCES AS A KEY DETERMINANT OF TOURIST LOYALTY PERCEPTION 文化差异是旅游者忠诚感知的关键决定因素
Acta academica karviniensia Pub Date : 2021-11-08 DOI: 10.25142/aak.2021.011
Andrea Králiková, K. Ryglová
{"title":"CULTURAL DIFFERENCES AS A KEY DETERMINANT OF TOURIST LOYALTY PERCEPTION","authors":"Andrea Králiková, K. Ryglová","doi":"10.25142/aak.2021.011","DOIUrl":"https://doi.org/10.25142/aak.2021.011","url":null,"abstract":"As a result of the current COVID-19 situation, tourist loyalty is a crucial predominator in maintaining the position in the global tourism market. Nevertheless, a number of factors play a significant role in shaping tourists' loyalty, however, only a few studies focus on the tourists' cultural differences. Therefore, this paper examines their impact on the tourist loyalty perception in the Czech Republic context among American, Russian, and Finnish tourists. For the American and Finnish respondents, cultural monuments played the biggest role. Contrarily, food quality and safety were the most important factors for the Russian respondents. However, regardless of nationality, there are four high-priority factors: cultural and natural attractions, safety, and acceptance by the locals. Closer attention should be paid to safety and acceptance by the locals, as they can be altered by the government to some extent. Therefore, this study might help to provide a deeper understanding of visitor loyalty.","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133114505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CZECH CONSUMER ON THE LUXURY SKINCARE COSMETICS MARKET 捷克消费者对奢侈护肤品化妆品市场的看法
Acta academica karviniensia Pub Date : 2021-11-08 DOI: 10.25142/aak.2021.008
Dorota Anderlová
{"title":"CZECH CONSUMER ON THE LUXURY SKINCARE COSMETICS MARKET","authors":"Dorota Anderlová","doi":"10.25142/aak.2021.008","DOIUrl":"https://doi.org/10.25142/aak.2021.008","url":null,"abstract":"The article aims to discover consumer preferences concerning luxury skincare products by applying the multivariate statistical method, a conjoint analysis. The main aim is to identify the significant attributes of products influencing consumer behaviour in terms of purchase, use, motivation, and a general approach to the luxury skincare product segment on the Czech market. The main sources for primary data are questionnaire surveys and in-depth interviews with representatives of companies operating in this sector. According to the initial analysis, four of the most significant attributes were determined that apply to consumer behaviour within this sector and the product in question: the possibility of product sampling, point of sale advice, product price, and level of the special offer. Using the conjoint analysis, these attributes were incorporated into individual model cards and subsequently offered to consumers for rating. The final sample of 1,104 respondents rated the offered product variants of skincare products, with the result that that the most preferred factors were price and amount of the special offer, as opposed to less-preferred products offering sampling and point of sale advice. Simultaneously, the data showed that consumers gave most preference to the lowest price and the highest special offer.","PeriodicalId":315784,"journal":{"name":"Acta academica karviniensia","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124961705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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