List of Papers
Export Barriers and Export Performance Seafood into International Markets
Ai Tran Huu, Hau Tran Van 16
Performance Management and Measurement of Enterprises: A Theoretical and Empirical
Study
Alhassan Dawuda, Chromjaková Felicita 33
Segment over 55 Years Old as a New Challenge for the Czech Companies
Barešová Petra, Staňková Pavla 48
Impact ff Allowed Debt Relief of Individuals in 2009 - 2014 on Current Satisfaction of
Creditors
Bařinová Dagmar, Pinter Vojtěch, Branžovská Kateřina 60
Selected Aspects of Quality of Business Environment in Segment SME. A Case Study
from Slovakia
Belás Jaroslav, Bilan Yuriy, Novák Petr, Sipko Juraj 68
Creative Industries and the EU Regional Policy: A Spatial Analysis of Using Structural
Funds
Bednář Pavel, Danko Lukáš, Smékalová Lenka 81
Competitiveness of Banking Institutions in the Context of Human Resource Management
and the Concept of Corporate Social Responsibility
Bejtkovský Jiří, Vydrová Janka 97
Students' Attitude towards Taking Risk and Starting Up Business within the Context of
the Source of Received Income
Bernat Tomasz, Gasior Aleksandra, Nagaj Rafal, Szkudlarek Piotr, Zakrzewska
Malgorzata 110
The Analysis of Dependence FDI Flows on the Size of Corporate Income Tax Rates in
EU Countries
Blechová Beáta 124
Customer Audit as an Important Tool Stimulating Company Growth
Briš Petr, Klímek Petr 137
Do Investors Herd in Frontier Stock Markets? Empirical Evidence from Vietnamese
Stock Market
Bui Duc Nha, Nguyen Thi Bich Loan, Nguyen Thi Tuyet Nhung 146
The Economic Value Added Algorithm Risks in the Context of Corporate Performance
Measurement System
Burešová Veronika, Dvořáková Lilia 163
Models Predicting Financial Distress and their Accuracy in the Case of Construction
Industry in the Czech Republic
Čámská Dagmar 178
- 7 -Proceedings of the 7th International Scientific Conference
Finance and Performance of Firms in Science, Education and Practice
An Analysis of the Similarity of Selected Banks in Central and Eastern Europe
Černohorská Liběna, Koťátková Stránská Pavla 191
Stock-Market Efficiency in Emerging Markets: Evidence from Vienamese Stock Market
Do Thi Thanh Nhan, Le Tuan Bach, Nguyen Thanh Trung 204
Life Insurance and the Role of Financial Arbitrator for the Resolution of Disputes within
Life Insurance
Ducháčková Eva, Schlossberger Otakar 217
Developing Supporting Industries through Building Industrial Clusters in Vietnam
Dung Vu Tri, Huyen Pham Thi 232
How Strong Position Hold the IFRS in the Worldwide Financial Reporting?
Dvořák Martin, Vašek Libor 244
The Improvement of Human Resource Controlling in Selected Service Companies
Ďugelová Monika, Strenitzerová Mariana 258
Determinants of Innovation in Small and Medium Enterprises
Ehrenberger Marek, Lisin Evgeny, Strielkowski Wadim 274
Depreciation Influence of Fixed Assets on Accounting Result and Coprorate Income Tax
Base Pursuant Accounting and Tax Legislation in the Slovak Republic
Ferenci Váňová Alexandra, Krajčírová Renáta, Váryová Ivana, Košovská Iveta 287
Sovereign Wealth Funds: Wealth, Assets and Reserves
Ficová Antonia, Sipko Juraj 297
The Dependece of Additional Purchasing of Banking Products or Services on the Loyalty
of Banking Customers in the Czech Republic
Gabčová Lenka, Chocholáková Anna 310
Efficiency of Czech and Slovak Insurance Companies Evaluated by DEA Models
Grmanová Eva 319
Comparison of Czech and Slovak Public Administration Approach to the Concept of EU
Cohesion Policy Implementation for the Programming Period 2014-2020
Hájek Oldřich, Smékalová Lenka 330
Research and Development Expenditure Assessment Based on Selected Indicators in the
EU Countries
Halásková Martina, Halásková Renáta 342
Public Sector Efficiency Analysis - Issues and Perspectives
Hamerníková Bojka, Maaytová Alena 358
Multi-Criteria Analysis for the Most Efficient Selection of Bank Account for Young
People
Hedvičáková Martina, Pozdílková Alena 370
Regulatory Capital Requirement under BASEL, the Ability to Perform of Vietnamese
Commercial Banks
Ho Thanh Tung 385
- 8 -Proceedings of the 7th International Scientific Conference
Finance and Performance of Firms in Science, Education and Practice
Subsample Analysis in Structural Equation Modelling Example from Customer
Satisfaction Modelling in Banking Industry
Homolka Lubor, Belás Jaroslav, Doležal Jiří 400
Plastics Cluster Members and their Competitors - DEA Benchmarking Study
Homolka Lubor, Knápková Adriana, Pavelková Drahomíra 409
Social Responsibility and its Importance to the Performance Management of Business
Companies: Actual Situation in the Czech Republic
Hornungová Jana, Pavláková Dočekalová Marie 416
Measuring Success of Mergers and Acquisitions and Common Mistakes to Avoid
Hudák Martin, Neumannová Anna 431
Assessment and Evaluation of the Impact of Financial Risk on Small and Medium-Sized
Enterprises in Slovakia
Hudáková Mária, Buganová Katarína, Dvorský Ján 442
Creating Mobility of Residents on an Example of Medium-Sized Cities in Poland
Cheba Katarzyna, Kiba-Janiak Maja, Saniuk Sebastian, Witkowski Krzysztof 452
How Do Women and Men Feel Some Aspects of Satisfaction and Loyalty in Banking
Sector? A Case Study from the Czech Republic
Chocholáková Anna, Gabčová Lenka 465
Saving Versus Investing in the Long Term
Chovancová Božena, Arendáš Peter 475
Capital Structure Determinants and Human Capital: Pooled, Panel and Dynamic Panel
Estimations
Jahanzeb Agha, Bajuri Hafiz Norkhairul, Ghori Aisha 485
Evaluation of Investment Strategies Created by Multiobjective Genetic Programming
Jakubéci Martin 498
Philanthropy in Terms of Tax Policy in the Czech Republic
Janoušková Jana 510
Economic Growth and Innovation: Measurable Indicators of Economic Performance
Juřičková Eva, Hrušecká Denisa 522
Mobile Banking in the Corporate Segment of the Czech Banking Sector
Kameníková Blanka 533
The Exchange Interventions as a Tool of the Central Bank against Deflation in the Czech
Republic
Kameníková Blanka, Nevřalová Vanda 545
The Comparison of Level of Financial Literacy in Four Countries
Kantnerová Liběna 559
Are the Bankruptcy Predictors Specific for a Given Time or Branch? The Evidence from
the Czech Manufacturing and Construction Companies
Karas Michal, Režňáková Mária 571
Banks from the Societe Generale Group and their Sensitivity to the Bank Run
Klepková Vodová Pavla 584
- 9 -Proceedings of the 7th International Scientific Conference
Finance and Performance of Firms in Science, Education and Practice
Practical Use of the Box-Jenkins Methodology for Seasonal Financial Data Prediction
Klímek Petr 598
Current Trends in the Factoring Market in the World and in the Slovak Republic
Koišová Eva, Ivanová Eva 612
Analysis of Czech Companies' Departures to Tax Havens and their Effect on Czech
Economy
Kolářová Eva, Kuderová Eva 623
Philantropy as Part of the Regional Context for Social Inclusion
Kolibová Helena, Chmelařová Magdalena 638
The Proposal of Using Eco-Controlling Tools at the Municipal Level in the Czech
Republic
Kolman Karel, Pastuszková Eliška 653
Customers' Satisfaction as an Influence of Corporate Social Responsibility in
Commercial Banks: Case From Kenya and Czech Republic
Kombo Felix, Paulík Jiří 665
Aspects of Creating Shared Value in the Bata up to 1945 – Application Model for Today
Končitíková Gabriela 677
Recent Trends, Characteristics and Prospect of Payment Cards in the Slovak Republic
from the Perspective of Clients
Korauš Anton, Kiseláková Dana, Demjan Valér, Cibák Luboš 690
Applied Machine Learning Predictive Modelling in Regional Spatial Data Analysis
Problem
Kovářík Martin, Benda Radek 701
Effective Corporate Taxation and Statutory Tax Rate
Košťuříková Ivana 716
Personality Types of Entrepreneurs and Selected Attributes of Credit Risk in the SME
Segment. A Case Study from Czech Republic and Slovakia
Kozubíková Ludmila, Bartoš Přemysl 728
Development of an Effective Tax Rate and other Selected Indicators of Personal Income
Tax in Years 1993 – 2014
Krajňák Michal 738
Professional Competency Requirements on Controllers in the Czech Republic: An
Empirical Study
Král Bohumil, Šoljaková Libuše 753
Project Option Valuation: A Case Study
Kramná Eva 767
Value Added Tax Rates Applied to Labour-Intensive Services and Impact of their
Changes on the VAT Revenue
Krzikallová Kateřina, Střílková Regína 779
Predictive Ability of the Index of Creditworhiness
Kuběnka Michal 795
- 10 -Proceedings of the 7th International Scientific Conference
Finance and Performance of Firms in Science, Education and Practice
Bankruptcy Prediction and Qualitative Parametres: The Ohlson's Model and its Variants
Kubíčková Dana 805
Measuring and Evaluance the Investment Performance of Pension Funds
Kupčík Petr 819
The Economies Scale of Agricultural Product Processing Companies Listed on Stock
Exchange in Hochiminh City and Hanoi, Vietnam
Le Thanh Tung, Pham Thi Quynh Nhu, Nguyen Hai An 831
The Role of Creditors and Audit Firms toward the Transparency Extent of Financial
Information of Listed Companies: An Experimental Study on the Vietnamese Stock
Market
Le Thi My Hanh, Vo Van Nhi 839
Patient Satisfaction as Part of Measuring Performance under the Conditions of Health
Facilities
Lieskovská Vanda, Megyesiová Silvia, Grullingová Mária, Horvátová Diana, Korauš
Antonín 854
The Effects of Corruption on Firm Performance: Evidence from Vietnamese Firms
Ly Thi Ming Pham, Hang Thi My Hoang, Trang Thu Be, Phuong Thuy Le, Mai Hoang
Nguyen 866
The Impact of Family Control on Profitability, Leverage and Liquidity: Evidence from
the Czech Manufacturing Industry
Machek Ondřej, Hnilica Jiří, Kolouchová Daniela 883
How to Predict Potential Default of Cultural Organizations?
Machek Ondřej, Smrčka Luboš, Strouhal Jiří 893
Valuation of Financial Assets in the Insurance Companies
Majtánová Anna, Snopková Andrea 903
SMEs' Representation on the European Union Level
Mandysová Ivana, Šatera Karel 919
Decomposition of GDP Growth and Convergence of Selected Indicators
Megyesiová Silvia, Lieskovská Vanda 931
Companies' Financing through the Capital Market in the Countries: Austria, the Czech
Republic, Poland and Slovenia
Meixnerová Lucie 938
The Influence of Foreign Capital in Scope of Business Performance and Investment
Management
Merková Martina, Rajnoha Rastislav, Dobrovič Ján 952
Statistical Comparison of OECD Member Countries Healthcare Efficiency Based on
Chosen Macroeconomics Indicators
Mikeska Martin, Klímek Petr, Staňková Pavla 968
Ethnic Networks Effect on International Trade between Vietnam and Czech Republic
Minh Ly Pham, Hong Nga Do, Minh Tuan Phung 984
- 11 -Proceedings of the 7th International Scientific Conference
Finance and Performance of Firms in Science, Education and Practice
Effects of Exchange Rate Shocks on Short-Term Interest Rates in New EU Member
Countries
Mirdala Rajmund
995
Recognition of Deferred Tax in Small and Medium-Sized Enterprises: A Case Study for
the Czech Republic
Müllerová Libuše, Paseková Marie, Crhová Zuzana 1006
Determinants of New Enterprise Formation: The Czech Republic (2011-2012)
Nekolová Jana, Novosák Jiří, Hájek Oldřich 1016
Optional CCCTB Implementation and its Impact on the Corporate Tax Revenues in the
Czech Republic
Nerudová Danuše, Solilová Veronika 1026
The Role of Business Economics in Measuring and Managing Business Performance
Neumaierová Inka, Neumaier Ivan 1036
Impact of Social Capital, Human Capital and Psychological Capital on Individual Job
Performance - A Study on 100% Foreign Capital Company in Vietnam
Nguyen Duc Trung, Nguyen Thuy Vy, Trinh Phuong Dung 1042
Credit Channel in Monetary Policy Transmission in Vietnam
Nguyen Duy Suu, Phung Quang Hung 1058
The Interest Rate Channel in the Transmission of Monetary Policy in Vietnam
Nguyen Duy Suu, Bui Thi Phuong Thao 1074
The Factors Affecting the Success of a Project of Construction Company in Vietnam
Nguyen Huong Thi Mai, Thuy Thi Phuong Nguyen, Trieu Thi Nguyen 1088
Price Limits and Stock Market Volatility: Empirical Evidence from the Ho Chi Minh
Stock Exchange
Nguyen Thi Tuyet Nhung 1102
Comparison of Managerial Implications for Utilization of Variable Costing and
throughput Accounting Methods
Novák Petr, Popesko Boris, Papadaki Šárka 1112
How Brand-Oriented Culture and Entrepreneurial Orientation Influence Financial
Services SMEs Financial Performance? An Empirical Study
Osakwe Christian Nedu, Ogbonna Benson U. 1123
Influence of Statistical Methods on Efficiency of Financial Audit in Public
Administration
Otrusinová Milana, Homolka Lubor, Pastuszková Eliška 1133
Audit and Financial Control in Public Administration through the Eyes of Students of
Economics Fields
Otrusinová Milana, Pastuszková Eliška 1143
Efficiency Change in Banking Sectors of Visegrad Countries
Palečková Iveta 1153
- 12 -Proceedings of the 7th International Scientific Conference
Finance and Performance of Firms in Science, Education and Practice
Debt Relief of Individuals and the Rate of Satisfaction of their Creditors in the Czech
Republic
Paseková Marie, Fišerová Zuzana, Smrčka Luboš, Bařinová Dagmar 1169
Performance of SMEs and the Role of Resilience
Paulesich Reinhard 1177
Motives for Mergers and Acquisitions
Pěta Jan, Režňáková Mária 1188
Importance of Classification and Clear Definition of Rewards Types in Research,
Practice and Teaching
Petera Petr, Knorová Kateřina 1198
Role of Innovation on Firm Performance: The Case of Small and Medium-Sized
Enterprises in Vietnam
Pham Tien Thanh, Pham Thi Quynh Nhu, Nguyen Duc Trung 1213
The Importance of Culture as a Factor Underpinning Accounting National Rules:
Consequences for IFRS
Podda Pietro Andrea 1226
IFRS Adoption and its Impact on Capital Markets in the New EU Countries: Who Are
the Winners and Losers?
Procházka David, Pelák Jiří 1233
Identification of Breach of Going Concern Assumption by Companies In Bankruptcy
Randáková Monika, Bokšová Jiřina 1247
Personal Bankruptcy in the Capital City Region in the Czech Republic
Randáková Monika, Bokšová Jiřina, Pýcha Mikuláš, Buben Ondřej 1257
Mutual Relationships of Stock Markets: Example from Central European Stock Markets
Seďa Petr, Juan Antonio Jimber del Río 1269
Measuring the Performance of Clusters
Scholleová Hana 1282
Impact of Competition on Retailing in the Period of Economic Crisis as Perceived by the
Czech Clothing Retailers
Simová Jozefína 1296
Government Debt and Economic Growth: A Granger Causality Analysis of Panel Data
Evidence
Sinh Vo The, Hieu Le Minh, Phung Tran Thi Phi 1311
Classification of Business Models
Slávik Štěfan 1324
The Hidden Costs of "How" Companies
Slinták Karel, Jurigová Zuzana 1335
The Principles of Biotic Organization
Slinták Karel 1346
- 13 -Proceedings of the 7th International Scientific Conference
Finance and Performance of Firms in Science, Education and Practice
The Spatial Breakdown of Investments within the Operational Programme Transport in
the Czech Republic
Smékalová Lenka, Grebeníček Pavel 1362
Problems with Financing of SMEs as One of the Business Risks in the Conditions of
Slovakia
Sobeková-Majková Monika, Solik Jan, Sipko Juraj 1374
Czech Republic's Tax Policy and its Approach to Taxation of Donations
Sobotovičová Šárka 1390
Attitude of Czech Firms to Investment in Design
Staňková Pavla, Kramoliš Jan 1401
Efficiency of Networking Regional Hospitals in the Czech Republic - Case Study of
Plzeň Region
Staňková Pavla, Papadaki Šárka, Klímek Petr 1415
Success Factors of Rural SMEs: A Case Study of Polish Micro Enterprises
Strielkowski Wadim, Lisin Evgeny, Herget Jan 1430
Trends in Performance Management: Comparison and Summary of Surveys
Striteská Michaela, Jelinková Lucie 1443
Usage of International Financial Reporting Standards (IFRS) in Czech Small and
Medium Entities (SMEs) - Is It Really So Rare?
Struhařová Kateřina 1457
Affiliates of Largest Enterprises in the Czech Republic: A Spatial Perspective
Sucháček Jan 1472
Managerial Accounting Tools and Clusters from the Companies according to the Used
Instruments
Svobodová Libuše 1480
Predictability of Individual Factors within an Enterprise Budgeting and Planning System
- Presentation of Survey Results
Šocová Vendula, Popesko Boris 1490
Searching for Patterns in Competitiveness Research Data Collection
Štetka Peter, Majtán Štefan 1498
Comparison of Perception of External Influences on Family Businesses in the Slovak
Republic and in Selected European Country
Šúbertová Elena, Meszárošová Zuzana 1511
Comparison of Two Selected Methods in Evaluating of Investments in Transport
Infrastructure
Teichman Dušan, Dorda Michal 1524
Impact of Sovereign Risk on China's Financial Market
Thi Ngan Pham, Lin Qi-Lingnan 1537
Directors' Education Degree and Corporate Social Disclosure: Evidence from Vietnam
Trang Cam Hoang 1552
- 14 -Proceedings of the 7th International Scientific Conference
Finance and Performance of Firms in Science, Education and Practice
Business Process Management - New Results of Quantitative Research In Czech
Republic
Tuček David, Mikeska Martin 1566
Performance of Tourism in the Czech Republic
Tučková Zuzana, Jurigová Zuzana, Palatková Monika 1583
Financial Risk Management in the SME Segment in the Czech Republic
Virglerová Zuzana 1597
A Value-Based Analysis of Rental Contracts
Vlachý Jan 1606
The Influence of Transformation Changes on the Spatial Accessibility of the Acute Bed
Care in the Czech Republic
Vrabková Iveta, Vaňková Ivana, Ivan Igor 1614
Relationship between the Growth-Rate of Turnover of SME's in Relation to the Age of
the Directors of these Companies
Vrchota Jaroslav, Maříková Monika 1629
Measuring Customer Satisfaction: A Literature Review
Vu Minh Ngo 1638
Stock-Market Linkages: Evidence from the Major Foreign Exchange Markets
Vychytilová Jana, Král Miloš 1656
A Study of the Investment Behavior Based on Behavioral Finance
Yu Zhang, Xiaosong Zheng 1671
Human Resources Controlling as a Tool for Measuring Human Resources Key
Performance Indicators
Zámečník Roman 1681
Regional Tax Revenues as the Indicators of Economic Activity of Regions in the Czech
Republic
Zimmermannová Jarmila, Skaličková Jolana, Široký Jan 1696
Management Control of Innovative Activities: Research Results from Czech
Manufacturing Industry
Žižlavský Ondřej 1709
