Template-Type: ReDIF-Article 1.0 Author-Name: Lenka Bartková Author-Name: Radmila Herzánová Title: The boundaries of legality in the issue of the financing of the sports clubs from the perspective of income taxes and the upcoming amendment of the civil code Abstract: In the context of our contribution, we focus on increasingly occurring in the context of the financing of the downside of sports clubs, when such organizations are being used, or directly established to the financial benefit of several persons and, consequently, to tax evasion. The contribution of further appeals to the compliance with ethical behaviour in the context of secondary economic activity of sports clubs. The main objective of this paper is the analysis of the possible ways of tax evasion through formally established sports clubs in the context of an approved form of the new civil code. The post was processed with the use of a standard methodology, mainly secondary analysis of documents and legislation and, consequently, the synthesis of knowledge. Analysis of the income tax Act and the relevant regulations and rules, we have pointed out the problematic moments in this Act in connection with the cash flow from the natural and legal persons to the fictitious sports clubs for the purpose of reducing tax liabilities and other legal charges. The existing practice, we compare with the options in the context of a new form of the civil code and pointed out the fact that this law does not prevent the unethical behavior of some managers. Although the each step made by entrepreneurs in the context of our contribution are based on applicable legislation, their uniquely special-purpose behavior already exceeds the border of legality. Due to the increasing need for socially responsible behaviour we consider important to include aspects of business ethics in the education and training of students in all disciplines. Keywords: etika, ethics, Neziskové organizace, Sports club, Income Tax, Legislature, Nonprofit Organization, Tax Evasion, Sportovní klub, Daň z příjmu, Legislativa, Daňový únik Classification-JEL: L31 Volume: 2014 Issue: 4 Year: 2014 File-URL: http://www.vse.cz/eam/237 File-Format: text/html Handle: RePEc:prg:jnleam:v:2014:y:2014:i:4:id:237 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/237 Template-Type: ReDIF-Article 1.0 Author-Name: Michaela Durkáčová Author-Name: Jaroslava Kádárová Title: Strategic business management as a continuous process of learning - 4th generation of Balanced Scorecard method Abstract: Balanced Scorecard is one of the most modern tools that meet the criteria established for the strategic concept of company performance evaluation. His persuasiveness, flexible design, and general application were appreciated by the corporate experience within the meaning of increasing demand for this system of strategy implementation, the development of which is currently classified into four generations. Due to implementation of the Balanced Scorecard company receives very quality and clear view of the company as a whole, to achieve its strategic objectives, the functioning of processes and causes of fluctuations in their performance and success. The aim of this paper is to summarize the genesis of this method and analyze the nature and benefits of the changes brought by the fourth generation of BSC. Keywords: Balanced Scorecard, strategic management, Generations, Balanced Scorecard, Generácie, Strategické riadenie Classification-JEL: L25, M11, M19 Volume: 2014 Issue: 4 Year: 2014 File-URL: http://www.vse.cz/eam/238 File-Format: text/html Handle: RePEc:prg:jnleam:v:2014:y:2014:i:4:id:238 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/238 Template-Type: ReDIF-Article 1.0 Author-Name: Darina Matisková Title: The competitiveness of products intended economic effect of manufacturing automation Abstract: Product quality in today's competitive power very important aspect. It is not only important in terms of customer satisfaction, but also in terms of cost-effectiveness and price of the product. Quality engineering product is the outcome of a specific production process and an important criterions for acceptance of technical solutions for manufacturing automation are mainly indicators of productivity, reliability and economic efficiency. Contribution in increasing productivity is a key source of economic effect. Keywords: competitiveness, optimization, Quality, Economic Effect, Reliability, Efficiency criterion, Konkurencieschopnosť, Kvalita, Ekonomický efekt, Spoľahlivosť, Optimalizácia, Kritérium efektívnosti Classification-JEL: O14 Volume: 2014 Issue: 4 Year: 2014 File-URL: http://www.vse.cz/eam/239 File-Format: text/html Handle: RePEc:prg:jnleam:v:2014:y:2014:i:4:id:239 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/239 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Sigmund Author-Name: Jana Kvintová Author-Name: Radek Hanuš Author-Name: Lenka Bartková Author-Name: Vladimír Hobza Title: Achievement Motivation and its Structure in Middle and Top Managers in the Pharmaceutical Industry in the Czech Republic Abstract: The aim of the present study was to analyse the level of achievement motivation and its structure in middle and top managers in the business environment of the medical sector. Another objective was to compare the results with a similar domestic study of business and non-profit managers. The monitored sample includes leading employees at the level of middle and top management in production and business entities in the pharmaceutical and medical industry (N = 41; 38.2 ± 6.19 years). To establish the level of achievement motivation we used a standardized psychodiagnostic tool: Achievement motivation questionnaire - LMI. The study included a comparison of the differences in the values of the gross score of achievement motivation and its individual components with the values of Czech standard sample and the values of a similar domestic study by means of expressing the effect size based on Cohen’s d. The average value of the overall achievement motivation score in our sample of managers is 905.34 gross score points. In comparison with reference values the monitored managers show a significantly higher level of achievement motivation (d = 1.34). In terms of achievement motivation structure, significant differences were identified with respect to reference values in most LMI items at a middle and strong level of material significance. A comparison of our sample of managers with business managers shows positively higher values of achievement motivation and its components in our sample. A comparison of our sample of managers with non-profit managers indicates significant differences both in the overall level of achievement motivation as well as in most components. The results of the present study provide a specific motivation profile of the monitored individuals and are applicable in the area of personnel selection and corporate governance. Keywords: Personality, Governance, Human Resource Classification-JEL: G34, M12 Volume: 2014 Issue: 4 Year: 2014 File-URL: http://www.vse.cz/eam/240 File-Format: text/html Handle: RePEc:prg:jnleam:v:2014:y:2014:i:4:id:240 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/240