Proceedings of the 11th International Scientific Conference INPROFORUM

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2 Proceedings of the 11th International Scientific Conference INPROFORUM Innovations, Enterprises, Regions and Management 2017 University of South Bohemia in České Budějovice Faculty of Economics České Budějovice, November 9, 2017

3 11th International Scientific Conference INPROFORUM Innovations, Enterprises, Regions and Management November 9, 2017, České Budějovice Conference Committee (Editorial Board) Ladislav Rolínek (Head), University of South Bohemia in České Budějovice (Czech Republic) Zsuzsanna Bacsi, Pannon University (Hungary) Roberto Bergami, Victoria University Melbourne (Australia) Eva Cudlínová, University of South Bohemia in České Budějovice (Czech Republic) Rudolf Hrubý, University of South Bohemia in České Budějovice (Czech Republic) Milan Jílek, University of South Bohemia in České Budějovice (Czech Republic) Klicnarová Jana, University of South Bohemia in České Budějovice (Czech Republic) Daniel Kopta, University of South Bohemia in České Budějovice (Czech Republic) Miloslav Lapka, University of South Bohemia in České Budějovice (Czech Republic) Petr Řehoř, University of South Bohemia in České Budějovice (Czech Republic) James Sandy Rikoon, University of Missouri (USA) Labros Sdrolias, T. E. I. Larissa (Greece) Viktor Vojtko, Universtity of South Bohemia in České Budějovice (Czech Republic) Zeman Robert, University of South Bohemia in České Budějovice (Czech Republic) Organizing Committee Miloslav Lapka (Head) Martin Pech Martina Matějčková The Editors Office: Martin Pech (editor) Martina Matějčková (technical redactor) Supported by Ministry of Education, Youth and Sports of the Czech Republic. Publication was not subjected to a language check. All papers were reviewed in double-blind review process by external and internal reviewers and the Conference Committee Faculty of Economics, University of South Bohemia in České Budějovice ISBN , online ISSN (

4 Innovations, Enterprises, Regions and Management INPROFORUM International Scientific Conference

5 List of Reviewers: Jiří Dušek, College of European and Regional Studies, Ceske Budejovice (Czech Republic) Dana Egerová, University of West Bohemia, Plzen (Czech Republic) Eva Jaderná, Škoda Auto University (Czech Republic) Jiří Dvořák, Charles University, Prague (Czech Republic) Ladislav Šolc, High and Grammar School, Kaplice (Czech Republic) Věra Bečvářová, Mendel University in Brno (Czech Republic) Hana Bohušová, Mendel University in Brno (Czech Republic) František Dařena, Mendel University in Brno (Czech Republic) Petr David, Mendel University in Brno (Czech Republic) Helena Chládková, Mendel University in Brno (Czech Republic) Gabriela Chmelíková, Mendel University in Brno (Czech Republic) Jana Laštůvková, Mendel University in Brno (Czech Republic) Jaroslava Rajchlová, Mendel University in Brno (Czech Republic) Patrik Svoboda, Mendel University in Brno (Czech Republic) Petra Juřátková, Masaryk University, Brno (Czech Republic) Martina Kuncová, College of Polytechnics, Jihlava (Czech Republic) Jan Procházka, Doleitte Legal (Czech Republic) Věra Majerová, University of Life Sciences, Prague (Czech Republic) Jaromír Štůsek, University of Life Sciences, Prague (Czech Republic) Dana Žídková, University of Life Sciences, Prague (Czech Republic) Vlasta Kaňková, Czech Academy of Sciences of the Czech Republic, Prague (Czech Republic) George Sakellaris, Academy of Sciences of the Czech Republic (Greece) Mária Šajbidorová, Slovak University of Agriculture in Nitra (Slovakia) Zuzana Poláková, Slovak University of Agriculture in Nitra (Slovakia) Eva Cudlínová, University of South Bohemia in České Budějovice (Czech Republic) Zita Drábková, University of South Bohemia in České Budějovice (Czech Republic) Marie Dryjová Vejsadová, University of South Bohemia in České Budějovice (Czech Republic) Michal Houda, University of South Bohemia in České Budějovice (Czech Republic) Milan Jílek, University of South Bohemia in České Budějovice (Czech Republic) Renata Klufová, University of South Bohemia in České Budějovice (Czech Republic) Daniel Kopta, University of South Bohemia in České Budějovice (Czech Republic) Jindřiška Kouřilová, University of South Bohemia in České Budějovice (Czech Republic) Vladimíra Petrášková, University of South Bohemia in České Budějovice (Czech Republic) Michael Rost, University of South Bohemia in České Budějovice (Czech Republic) Filip Soudský, University of South Bohemia in České Budějovice (Czech Republic) Alena Srbová, University of South Bohemia in České Budějovice (Czech Republic) Dagmar Škodová Parmová, University of South Bohemia in České Budějovice (Czech Republic) Petr Štumpf, University of South Bohemia in České Budějovice (Czech Republic) Viktor Vojtko, University of South Bohemia in České Budějovice (Czech Republic) Jaroslav Vrchota, University of South Bohemia in České Budějovice (Czech Republic) Robert Zeman, University of South Bohemia in České Budějovice (Czech Republic)

6 3 CONTENT Preface 7 Session 1 Regional and Global Aspects of Sustainability, and Bioeconomy. Measuring Sustainability of the EU Countries with the Selected Indices 11-20» Magdalena Drastichová Economic Aspects of Public Administration Structure at the Municipal Level in the Czech Republic 21-26» Jiří Dušek Western Balkans on Their Way towards EU Integration: Trade Analysis 27-33» Tomasz Grodzicki Analysis of the Households Expenditures Structure in the Regions of the Slovak Republic 34-39» Daniela Hupková, Veronika Mihálová, Ľudmila Dobošová How strong are the Pharmacy Chains within the EU? 40-44» Jaroslav Písek Innovation of the Plastics Industry - a Challenge or a Must? 45-52» Nikola Sagapová, Eva Cudlínová European Cross-boarder Regions and Economic Competitiveness 53-63» Dagmar Škodová Parmová, Lisa Wiechmann, Rostislav Kain How to Deal with the Complexity of Assessing the Local Impacts of Renewable Energy Sources? 64-68» Lenka Zemková, Jan Macháč, Jiřina Jílková Session 2 Microeconomic and Macroeconomic Aspects of Social and Economic Development. Economic Aspects of the Amortization of Human Capital in the Public Sector 71-75» Jaroslav Šetek, Jiří Alina Sectoral Variety in Innovations 76-80» Tomáš Volek, Martina Novotná, Martina Kaňková Session 3 Economics of Agriculture Agri-food Competitive Export Performance in EU Countries 83-88» Dominika Čeryová, Eva Ďurišová, Natália Turčeková, Izabela Adamičková, Miriam Bartošová Price Development within the Milk Commodity Chain 89-94» Barbora Daňková, Ivana Blažková, Věra Bečvářová Development and Structure of Subsidies in Agriculture » Jana Lososová, Daniel Kopta, Radek Zdeněk Consumers Behaviour in the Czech Pork Meat Retail Market » Zdeňka Náglová, Jindřich Špička, Josef Mezera The Czech Republic Farmland Fund Balance Modeling Considering the Arable Land Declines » Radka Procházková, Marie Prášilová The Performance of Grape Wine Production and Trade in the Czech Republic » Nahanga Verter, Věra Bečvářová

7 4 Development of New Organization Forms in Viticulture and Wine Industry in the Czech Republic - the Segment of Wines with Original Certification» Ivo Zdráhal, Věra Bečvářová, Jana Babáčková Session 4 Economic Impacts of Changes and Policies in the Fields of Finance, Accounting and Taxation. Using CFEBT Risk Triangle and Pental Accounting for Detection Risks of Accounting Errors and Frauds» Zita Drábková, Jiří Dušek Detection of Outliers as a Possible Method of Accounting Fraud Revelation and Frauds» Marcela Hradecká Modern Methods of Payment » Liběna Kantnerová, Michal Turek The Cash Flow Influenced by Key Factors of Debt Eliminated Hospitals in Slovakia » Andrea Masařová, Marcela Basovníková The Importance of Institutional Quality for Economic Performance in Post-Soviet States » Radek Náplava Financial Health as a Key Factor for Improving the Stability of Supply Network » Jaroslava Pražáková, Martin Pech Evaluation Methods of Development Programs Focused on Non-profit Projects » Jaroslava Rajchlová,, Libor Grega, Veronika Svatošová Comparative Study of the Institutional Anchoring of Selected Non-profit Organizations in the UK, USA and Czech Republic» Jaroslava Rajchlová, Veronika Svatošová, Libor Grega The Financial Analysis of the Individual Annual Financial Statement according to IAS/IFRS » Martina Regásková Does the Harmonization of Excise Duties Lead to the Convergence of the Member States of the European Union?» Jarmila Rybová Possible Impacts of Application of the New Accounting Standard IFRS 15 Revenue from Contracts with Customers: A Case Study» Marta Stárová, Helena Čermáková, Enikő Lőrinczová, Miroslava Navrátilová, Markéta Beranová Application of the Statistical Method to Identify Financial Health of a Company » Martin Telecký Transformation of a Civil Association from the Accounting and Tax Point of View » Marie Vejsadová Dryjová Comparison of Telework in the Czech Republic and in its Neighbouring Countries » Miroslava Vlčková, Jaroslav Vrchota, Zuzana Frantíková Use of the Fixed Assets and Labour Productivity in Farms according to LFA » Petr Zeman, Jana Lososová, Jaroslav Svoboda

8 5 Session 5 Market Research and Sustainable Marketing in Trade and Tourism. Food Purchasing Behavior of Consumers on Farmers Markets: a Case Study from the Region Dunajská Streda» Pavol Kita, Patrícia Kollár Selected Czech and Slovak Destinations and their Life Cycle » Andrej Malachovský Demand of Slovak Residents for Volunteer Tourism » Jana Sokolová, Kristína Pompurová The Food Market in the Slovak Republic in Context of Nutritional Recommendations » Iveta Zentková, Elena Hošková, Martin Richter Session 6 Management of Small and Medium Sized Enterprises. Kaizen as an Approach to Motivation at Workplace » Markéta Adamová, Růžena Krninská, Nikola Židová Holistic Approach to Motivation and Stimulation » Růžena Krninská, Markéta Adamová, Nikola Židová Innovation and Sustainability of Road Management System » Miroslav Němec, Darja Holátová Organizational Values during the Global Economic Crisis » Martin Pech Employee Inventor s Remuneration: An Evidence from Great Britain » Barbora Rýdlová, Pavel Svačina The Influence of Work Environment on Employee Motivation » Michaela Slabová Implementation of KANBAN System for Material Flow Optimization » Radek Toušek, Martin Babka Application of Ergonomic Principles at the Beginning of Industry » Drahoš Vaněček, Martin Pech Prerequisites of the Czech Republic for Industry 4.0 in Human Resources » Jaroslav Vrchota, Petr Řehoř Strategic Management of International Entrepreneurial Activities: The Effects of Business Strategy on International Performance» Šárka Zapletalová Session 7 Criminal Aspects of Entrepreneurship in the European Context. Class Action Lawsuits as a Procedural Instrument of Consumer Protection » Zuzana Frantíková Administrative Law Sanctioning after Recodification and its Influence on the Entrepreneur's Responsibility» Martin Slobodník, Rudolf Hrubý

9 6 Session 8 Mathematical-Statistical Methods and Optimization in Practice. Modelling E-Commerce Processes in the Presence of a Price Comparison Site » Ladislav Beránek, Radim Remeš Clustering of Companies in an Inhomogeneous Space » Ilona Berková, Tomáš Mrkvička On the Differences between DEA and Selected MCDM Methods » Markéta Dvořáková, Jana Klicnarová Comparison of Discrete and Continuous Model of Planned Cash-Flow in ERP Systems » Petr Hanzal, Petr Chládek Risks of IT Projects Analysed in Cases of DMS Implementation and their Generalization » Jiří Homan Data Envelopment Analysis within Evaluation of the Efficiency of Firm Productivity » Michal Houda Various Approaches to Szroeter s Test for Regression Quantiles » Jan Kalina, Barbora Peštová Differentiated Demographic Rural Development? » Renata Klufová Solving Resource Allocation by Using Spreadsheet » Radim Remeš Estimation of the Elasticity of the Substitution in the Czech Economy Using the Low-Pass Filter Model» Karol Szomolányi, Martin Lukáčik, Adriana Lukáčiková Yield Models of Supplementary Pension Insurance (Transformed Funds) » Klára Vocetková, Marek Šulista The Main Effects of Space Weather on the Earth s Economy » Tomáš R. Zeithamer, Jiří Pospíšil Special Plenary Session Paper Some Comments on Overcoming the Gap between New and Old Member States in the EU Framework Programme» Vladimír Albrecht

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11 8 Preface Dear readers, The International Scientific Conference INPROFORUM is a traditional event held by the Faculty of Economics, University of South Bohemia in České Budějovice. It is focused on the research achievements in the fields of Innovations, Enterprises, Regions and Organizations. The conference offers the opportunity to discuss relevant topics among academic and practising economists. The 11th Anniversary International Conference INPROFORUM 2017 was dedicated to the topic Innovations, Enterprises, Regions and Management. Aim of the conference was to respond to new challenges in innovations, management and changes in enterprises and regional environment. The conference focus to exchange and discuss scientific new research results in this new context. Innovations, Enterprises, Regions and Management has been discussed in following sections: Regional and Global Aspects of Sustainability, and Bioeconomy Microeconomic and Macroeconomic Aspects of Social and Economic Development Economics of Agriculture Economic Impacts of Changes and Policies in the Fields of Finance, Accounting and Taxation Market Research and Sustainable Marketing in Trade and Tourism Management of Small and Medium Sized Enterprises Criminal Aspects of Entrepreneurship in the European Context Mathematical-statistical Methods and Optimization in Practice It is our pleasure to offer the INPROFORUM result in this form of reviewed contributions and hope you will find it useful and interesting for your academic development. On behalf of organizing committee Miloslav Lapka

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