Proceedings of the 10th International Scientific Conference INPROFORUM Threatened Europe? Socio-Economic and Environmental Changes 2016 University of South Bohemia in České Budějovice Faculty of Economics České Budějovice, November 3 4, 2016
10th International Scientific Conference INPROFORUM Threatened Europe? Socio-Economic and Environmental Changes November 3 4, 2016, České Budějovice Conference Committee (Editorial Board) Ladislav Rolínek (Head), University of South Bohemia in České Budějovice (Czech Republic) Roberto Bergami, Victoria University Melbourne (Australia) Eva Cudlínová, University of South Bohemia in České Budějovice (Czech Republic) Ivana Faltová Leitmanová, University of South Bohemia in České Budějovice (Czech Republic) Zuzana Frantíková, University of South Bohemia in České Budějovice (Czech Republic) Phillipe Gay, Université de Haute-Alsace (France) Rudolf Hrubý, University of South Bohemia in České Budějovice (Czech Republic) Milan Jílek, University of South Bohemia in České Budějovice (Czech Republic) Miloslav Lapka, University of South Bohemia in České Budějovice (Czech Republic) Daniel Kopta, University of South Bohemia in České Budějovice (Czech Republic) Zdeněk Kučera, 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) Pavel Tlustý, University of South Bohemia in České Budějovice (Czech Republic) Viktor Vojtko, Universtity of South Bohemia in České Budějovice (Czech Republic) Jaroslav Vrchota, 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. 2016 Faculty of Economics, University of South Bohemia in České Budějovice ISBN 978-80-7394-607-4, online ISSN 2336-6788 (http:/inproforum.ef.jcu.cz/inp2016)
Threatened Europe? Socio-Economic and Environmental Changes INPROFORUM International Scientific Conference 2016 2016
List of Reviewers: Dagmar Bařinová, VŠB-Technical University of Ostrava (Czech Republic) Jana Hekalová, VŠB-Technical University of Ostrava (Czech Republic) Věra Bečvářová, Mendel University in Brno (Czech Republic) Sylvie Formánková, Mendel University in Brno (Czech Republic) Jan Vavřina, Mendel University in Brno (Czech Republic) Ivo Zdráhal, Mendel University in Brno (Czech Republic) Roman Bobák, Tomas Bata University in Zlín (Czech Republic) Zdeněk Dytrt, Tomas Bata University in Zlín (Czech Republic) Zdeněk Tomeš, Masaryk University, Brno (Czech Republic) Petra Juřátková, Masaryk University, Brno (Czech Republic) Milan Svoboda, University of West Bohemia, Plzeň (Czech Republic) Vladimír Králíček, University of Economics, Prague (Czech Republic) Ingeborg Němcová, University of Economics, Prague (Czech Republic) Zuzana Dlouhá, University of Economics, Prague (Czech Republic) Jana Dlouhá, Charles University in Prague (Czech Republic) Ondřej Šmíd, Palacký University, Olomouc (Czech Republic) Lucia Csachová, Catholic University in Rozomberok (Slovakia) Ľudmila Nagyová, 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) Milan Jílek, University of South Bohemia in České Budějovice (Czech Republic) Daniel Kopta, University of South Bohemia in České Budějovice (Czech Republic) Václav Nýdl, University of South Bohemia in České Budějovice (Czech Republic) Pavel Tlustý, University of South Bohemia in České Budějovice (Czech Republic) Tomáš Volek, University of South Bohemia in České Budějovice (Czech Republic) Viktor Vojtko, University of South Bohemia in České Budějovice (Czech Republic) Radek Zdeněk, University of South Bohemia in České Budějovice (Czech Republic) Robert Zeman, University of South Bohemia in České Budějovice (Czech Republic)
3 CONTENT Preface 7 Session 1 Threatened Europe Threatened Regions? New Challenges and New Solutions. Adjusted Net Savings in the countries of the European Union 11-19» Magdaléna Drastichová Barriers of Inter-Municipal Cooperation in the Regions of the South Bohemian Region as seen by Municipalities in 2004 2014» Jiří Dušek 20-26 Sustainability and Sustainable Development of Non-profit Organizations 27-32» Dita Hommerová Measuring Quality of Life in EU Capitals 33-38» Tetiana Korovchenko Procurement and its Rules in the Programming Period 2007 2013 under the Operational Program Education for Competitiveness in the Czech Republic» Petr Vrkoslav, Dagmar Škodová Parmová 39-42 Session 2 Economic impacts of Changes and Policies in the fields of Finance, Accounting and Taxation Internal Audit and its Role in evaluating the Risk of Financial Statement Manipulation in the Area of Costs, based on a Case Study of a Chosen Accounting Unit» Zita Drábková, Zdenka Volkánová 45-52 The Bookkeeping of Enterprising Natural Persons 53-60» Irena Honková, Michal Kuběnka, Zdeněk Brodský, Simona Činčalová Control Methods for Detection and Identification of Fraud in Accounting 61-66» Marcela Hradecká Impacts of Corporate Social Responsibility Elements on Policy of Net Working Capital Management with respect to Business Performance in the Czech Republic» Roman Dubový, Zdeněk Motlíček 67-75 Nonfinancial Risks and Financial Opportunities in Combating Climate Change 76-82» Oleksandr Sushchenko, Andrii Buryachenko Influence of Creative Accounting on the Amount of Provable Loss in Public Transport 83-89» Martin Telecký Evaluation of the Quality of Accounting Data in the Regions of the Czech Republic based on Audits by the Tax Offices» Miroslava Vlčková 90-94 Session 3 Economics of Agriculture The Development of Agricultural Production and Factors Affecting Operating Economic Results of Farms in the Period 2000 2015» Daniel Kopta, Jana Lososová, Radek Zdeněk 97-104
4 Specifics and Financial Health Assessment in Agriculture 105-111» Nývltová Kristýna Foodstuffs self-sufficiency of Czech Republic in the Context of Long-term Structural Changes in Primary Agricultural Production» Marie Prášilová, Radka Procházková, Pavla Hošková 112-118 Financial Situation of Crop and Animal Farms in Slovakia 119-124» Tomáš Rábek, Marián Tóth The Productivity of Organic Farming in Different Agroecological Conditions 125-131» Radka Redlichová, Věra Bečvářová, Karel Vinohradský Differences in the Performance of the Dairy Industries within the Visegrad Group Countries 132-136» Ivo Zdráhal, Gabriela Chmelíková, Ivana Blažková, Věra Bečvářová Session 4 Causality of Socio-Economic Changes Business in Waste Treatment 139-145» Ivana Faltová Leitmanová, Filip Petrách, Jaroslav Šetek, Jiří Alina Dilemmas of using the Quality of Life s Concept for Region s Socioeconomic Development 146-152» Jan Mandys, Martin Šanda, Tetiana Korovchenko Labour Productivity Growth of SMEs in Food Industry and Financing Sources 153-157» Martina Novotná, Tomáš Volek National Security at a Crossroad 158-163» Marek Susta, Stanislav Simbartl Economic Aspects of the Concept of Active Service for the Public Sector 164-172» Jaroslav Šetek, Filip Petrách, Ivana Faltová Leitmanová, Jiří Alina Session 5 Mathematical-statistic Modelling and Optimization in Practise Click Stream Data Analysis for Online Fraud Detection in E-Commerce» Ladislav Beránek, Václav Nýdl, Radim Remeš 175-180 Accounting Data of ERP Systems and Spatial Autocorrelation Analysis 181-186» Petr Hanzal A Note on Optimization under Uncertainty: Comparing Probabilistically Constrained and Robust Optimization Methodology» Michal Houda 187-191 Approximation of a Planar B-Spline Curve by Polygonal Trail with Special Characteristics 192-203» Miloš Kaňka On Utility Function for Money 204-209» Jana Klicnarová Comparison of Multi-Output Frontier Models: Application to Slovak Agriculture 210-217» Bohuš Kollár, Zlata Sojková Solving Economic Problems by Using OML Modeling Language 218-224» Radim Remeš
5 Two Recursive Partitioning Methods and their Application for Credit Risk Evaluation 225-229» Michael Rost, Pavel Tlustý Short-Run Elasticity of Substitution 230-234» Karol Szomolányi, Martin Lukáčik and Adriana Lukáčiková The Algorithm Used for Numbering German Banknotes: What Counterfeiters Might Not Have Known» Pavel Tlustý, Marek Šulista 235-237 Session 6 New Challenges for International Trade and Tourism Green Marketing Practice of Car Producers 241-245» Jana Přikrylová, Eva Jaderná New teaching Trends in the Field of Trade and Tourism 246-249» Radim Dušek, Jan Šalamoun Session 7 Managing Changes and Innovations CSR in the Context of Sustainable Development 253-260» Darja Holátová, Vlasta Doležalová Supplier Evaluation System in the Management of Quality 261-269» Jindřich Fuka, Dagmar Bednářová, Otto Martínek Crisis Management and Human Resources 270-273» Miroslav Němec, Darja Holátová Project Management And Its Impact On Growth Rate Of Small and Medium-sized Enterprises 274-279» Jaroslav Vrchota, Petr Řehoř, Monika Maříková, Ladislav Rolínek Session 8 The Application of Private Law after the Legislative Changes in the Czech Republic New Institutions of Civil Law in Practice 283-287» Rudolf Hrubý Transformation of an Association into an Institute 288-291» Zuzana Frantíková Liability of Corporations after Legislative Changes in the Private Law 292-296» Martin Slobodník
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7 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 10th Anniversary International Conference INPROFORUM 2016 was dedicated to the topic Threatened Europe? Socio-Economic and Environmental Changes. Aim of the conference was to respond to the Situation in Europe and instigate scholarly discourse which presents the current changes in this new context. Threatened Europe? Socio- Economic and Environmental Changes has been discussed in following sections: Threatened Europe Threatened Regions? New Challenges and New Solutions. Economic impacts of Changes and Policies in the fields of Finance, Accounting and Taxation Economics of Agriculture Causality of Socio-Economic Changes Mathematical-statistic Modelling and Optimization in Practice New Challenges for International Trade and Tourism Managing Changes and Innovations The Application of Private Law after the Legislative Changes in the Czech Republic 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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