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    Digital transparency in the public sector – case study Czech republic
    (Technical university of Liberec, Czech Republic, 2017-12-20) Mohelská, Hana; Sokolová, Marcela; Ekonomická fakulta
    The subject of the paper is to carry out evaluation of the current information openness of municipalities through the structured observation method, via their web pages. The aim of the paper is to assess the transparency level of municipalities in the Czech Republic. It focuses on the lawful and voluntary publication of in-formation on the websites of randomly selected group of municipalities. The content analysis on the internet was used. The thesis focuses on qualitative and quantitative data acquisition as the most effective combination. The research sample consists of 100 municipalities, which were randomly selected from a set of all municipalities in the Czech Republic with populations ranging between 2,000 to 10,000 inhabitants. The paper’s introductory part defines the basic concepts and obligations, which are laid down to the municipalities by international and especially Czech legislation. It is followed by the analysis of selected municipalities on the Internet, which is divided into municipalities' management and documents regarding their activities, the office’s communication with its citizens and accessibility of the sites. A synthesis of findings presents the most transparent municipalities and regions. Czech municipalities have been heterogeneous in the analysis of digital transparency. Once the legislation precisely defines the scope and form of mandatory disclosure of information on municipalities' websites, there is a great deal of improvement and the efforts of municipalities to fulfil this obligation. The degree of disclosure is decreasing with the freedom for municipalities to publish information. The conclusion of the paper is devoted to the overall assessment and recommendations for the given situation in the Czech Republic.
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    Evaluation and comparison of B2C e-commerce intensity in EU member states
    (Technical university of Liberec, Czech Republic, 2017-12-20) Kunešová, Hana; Eger, Ludvík; Ekonomická fakulta
    Electronic commerce in the business-to-consumer sphere (B2C e-commerce) represents a significant factor in the competitiveness of companies and entire economies. The purpose of this paper is to propose a tool to evaluate and compare B2C e-commerce intensity in economies. The authors address the following research questions: What is the position of individual EU member states in terms of B2C e-commerce intensity? Is there a strong correlation between B2C e-commerce intensity and the level of economic development of EU member states? Is there a correlation between B2C e-commerce intensity and the length of the countries' EU membership? From a theoretical background, key indicators of B2C e-commerce intensity are selected, which are aggregated into the B2C e-commerce intensity index using the TOPSIS method. The results of the multi-criteria evaluation and the positions of individual countries in the overall order indicate that in terms of B2C e-commerce intensity, EU member states are a rather heterogeneous group. The order of countries based on the value of the B2C e-commerce intensity index exhibits a strong and statistically significant correlation with the order of the countries in terms of the level of their economic development. However, the differences in the countries' economic development do not sufficiently explain the differences in the use of B2C e-commerce. The results indicate that there is a large unused potential of B2C e-commerce in the EU, not only in countries with weaker economies, but also in highly developed countries. The correlation between B2C e-commerce intensity and the duration of EU membership is moderate. It would be beneficial for further research to focus on the question of which factors have boosted the relatively high use of B2C e-commerce in some new EU member states with lower level of economic development (Estonia and Lithuania) and what obstacles prevent more intensive use of B2C e-commerce in Italy and Austria, whose level of economic development significantly exceeds that of the aforementioned countries.
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    The knowledge and use of the Balanced Scorecard method in businesses in the Slovak republic
    (Technical university of Liberec, Czech Republic, 2017-12-20) Lesáková, Ľubica; Dubcová, Katarína; Gundová, Petra; Ekonomická fakulta
    The Balanced Scorecard method (BSC) has emerged since the late 1990s (as proposed by Kaplan and Norton) as one of the most successful concepts in the field of strategic performance management. It has evolved from its early use as a simple performance measurement framework to a full strategic planning and management system. Balanced Scorecard is used by many successful businesses all around the world. Main aim of the paper is to present the results of primary research focused on detecting the current state of the knowledge and use of the Balanced Scorecard method in businesses in the Slovak Republic. In the first part of the paper is presented the essence of the BSC method, formulated are the main benefits connected with the Balanced Scorecard implementation into the strategic management of the businesses. These benefits are defined according to the content analysis of domestic and foreign literature. Following the goal of the article next part presents the results of the empirical research based on the questionnaire survey. Results are connected with the evaluation of the six hypothesis defined in regard of the established goal of the paper. Formulated will be presumptions to improve the state of utilizing the BSC method by Slovak businesses. For the fulfilment of settled objectives we have used several scientific methods of examination, namely the method of analysis, synthesis, induction, deduction, abstraction, generalisation as well as statistical methods.
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    Property tax in the regions of the Czech republic
    (Technical university of Liberec, Czech Republic, 2017-12-20) Janoušková, Jana; Sobotovičová, Šárka; Ekonomická fakulta
    Fiscal decentralization in the context of the reallocation of public resources is a complex and multi-faceted process, which fosters social priorities and strategies. The main objective is to increase the self-reliance and self-sufficiency of municipalities related to allocation efficiency and possible adjustment to the local conditions. The municipalities in the Czech Republic have the possibility to affect the tax revenue on immovable property by means of the coefficients being thus the only assigned tax. The aim of the paper is to determine the use of legislative tools to increase the tax revenue on immovable property in the regions of the Czech Republic. Access of municipalities to the increase in the tax revenues on immovable property is then studied through three coefficients within the Moravian-Silesian Region. Examples of good practice in motivating municipalities to implement or modify selected coefficients leading to an increase in municipal budgets are examined. The article also performs a description of the development of the tax on immovable property in the Czech Republic, on the basis of the time series of tax imposed as a follow-up to the legislative changes. Methodically the research relies on the evaluation of secondary statistical data of the Czech Statistical Office and Financial Administration of the Czech Republic, and the primary research that was implemented in 2016 focuses on the application of the coefficients by municipalities of the Moravian-Silesian Region. This research closely follows up on the research of the use of local coefficients, which was carried out in 2014 and 2015.
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    Types of bank loans and their impact on economic development: a case study of the Czech republic
    (Technical university of Liberec, Czech Republic, 2017-12-20) Černohorský, Jan; Ekonomická fakulta
    This article aims to evaluate the impact of the development of different types of loans in the banking sector on economic development. We will begin with the hypothesis that economic performance increases with the growth of the rate of various types of loans. We will first look at research of current scientific knowledge in respect to bank loans and economic development. The basic idea of this article is the hypothesis described above, determined on the basis of standard economic findings and based on the results of a majority of related studies. The development of loans provided can be quantified based on data from the Czech National Bank as total loans and divided into loans to non-financial companies and households, as well as mortgage loans and consumer loans. The development of the economy can also be quantified using data from the Czech Statistical Office on the development of the gross domestic product. The period selected is the years 2004-2015. To determine the relationships between selected variables, we have used statistical methods that respect the specific characteristics of the selected time series, namely the Engle-Granger causality test. Prior to testing, it was necessary to adjust the data as stationary and then test cointegration. An optimum order delay was also determined using the Akaike information criterion. The calculated results, except for consumer loans, confirm the hypothesis regarding the positive impact of the rate of loans provided on economic growth, particularly with a six-month time lag. We have obtained results that correspond to standard economic knowledge and results of most previous studies.