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Literatura
$UPVWURQJ03HUVRQiOQtPDQDJHPHQW3UDKD*UDGD3XEOLVKLQJ,6%1-7169614-5.
%ODãNRYi05LDGHQLHDUR]YRMĐXGVNpKRSRWHQFLiOX8SODWĖRYDQLHPRWLYDþQpKRDNFHQWX
v SURFHVRFKSUiFHV ĐXćPLäLOLQDäLOLQVNiXQLYHU]LWDY äLOLQČ,6%1-8070-0346.
%URRNV,)LUHPQtNXOWXUD%UQR&RPSXWHU3UHVVV,6%1-7226-763-9.
'RELãRYi=9\EUDQpVRFLiOQtDVSHNW\XGUåLWHOQpKRUR]YRMHY SRGQLFtFKFKHPLFNpKR
SUĤP\VOX6HPHVWUiOQtSURMHNW8QLYHU]LWD3DUGXELFH3DUGXELFH
'YRĜiNRYi=DNRO0DQDJHPHQWOLGVNêFK]GURMĤY\GiQt3UDKD&+%HFN
ISBN 978-80-7179-893-4.
+ROi-,QWHUQtNRPXQLNDFHYHILUPČY\GiQt%UQR&RPSXWHU3UHVVV
ISBN 80- 251- 1250- 0.
+\UãORYi-%HGQDĜtNRYi06RFLiOQtDVSHNW\XGUåLWHOQpKRUR]YRMHDSRGQLN6ERUQtN
z PH]LQiURGQtYČGHFNpNRQIHUHQFHÄÒþHWQLFWYtDUHSRUWLQJXGUåLWHOQpKRUR]YRMHQD
PLNURHNRQRPLFNpDPDNURHNRQRPLFNp~URYQL³%UQR-30.5.2007, s. 54-61, ISBN 97880-7194-970-1
.RXEHN-ět]HQtOLGVNêFK]GURMĤ=iNODG\PRGHUQtSHUVRQDOLVWLN\3UDKD0DQDJHPHQW
Press, 2005, ISBN 80-7261-033-3.
3ODPtQHN-9HGHQtOLGtWêPĤDILUHP3UDKD*UDGD3XEOLVKLQJ,6%1-2470403-X.
5\QGD,7UYDOHXGUåLWHOQêUR]YRMDPH]LQiURGQtVSROXSUiFH>RQOLQH@>FLW-11-08].
'RVWXSQp]KWWSwww.fp.vslib.cz/kch/sedlbauer/tema9.htm>
7UQNRYi-6SROHþHQVNiRGSRYČGQRVWILUHP%XVLQHVV/HDGHUV)RUXP~QRU
Ing. 0DULH%HGQDĜtNRYi, CSc.
Bc. =X]DQD'RELãRYi
Univerzita Pardubice, Fakulta chemicko-WHFKQRORJLFNi
.DWHGUDHNRQRPLN\DPDQDJHPHQWXFKHPLFNpKRDSRWUDYLQiĜVNpKRSUĤP\VOX
6WXGHQWVNi3ardubice
Tel.: 466036297, e-mail: [email protected]
15
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Literatura
Ayres, I., and J. Braithwaite, (1992) Responsive Regulation: Transcending the
Deregulation Debate. New York: Oxford University Press.
2. Burritt, R.L., Hahn, T. and S. Schaltegger, (2002) Towards a Comprehensive Framework
for Environmental Management Accounting. Links Between Business Actors and
Environmental Management Accounting Tools, Australian Accounting Review, 4(12), 3950.
3. Commonwealth of Australia, (2007a) National Greenhouse and Energy Reporting Act
2007, Australian Government, No.175, Canberra.
4. Commonwealth of Australia (2007b) $XVWUDOLD¶V&OLPDWH&KDQge Policy. Our economy,
our environment, our future, Department of Prime Minister and Cabinet, Canberra.
5. Commonwealth of Australia (2008) Australian Government action on climate change
accessed at www.climatechange.gov.au on 14 April 2008.
6.
Cowan, S. Gadenne, D (2005) Australian corporate environmental reporting: a
comparative analysis of disclosure practices across voluntary and mandatory disclosure
systems Journal of Accounting & Organizational Change, vol. 1: 2, pp.165-179
)URVW * 6 -RQHV - /RIWXV DQG 6 YDQ GHU /DDQ µ$ 6XUYH\ RI 6XVWDLQDELOLW\
5HSRUWLQJ3UDFWLFHV RI$XVWUDOLDQ5HSRUWLQJ(QWLWLHV¶ Australian Accounting Review 15,
1: 89±96.
8. Frost, G. (2007) 'The Introduction of Mandatory Environmental Reporting Guidelines:
Australian Evidence', Abacus, vol.43:2, pp. 190-216.
9.
Garnaut, R. (2008) Garnaut Climate Change Review. Interim Report to the
Commonwealth, State and Territory Governments of Australia, Canberra, February.
10. Gunningham N and P. Grabosky (1998) Smart Regulation: Designing Environmental
Policy. Oxford: Oxford University Press.
11. Schaltegger, S. and R.L.Burritt (2000) Contemporary Environmental Accounting,
Greenleaf Publishing: Sheffield, UK.
12. Schaltegger, S. and R.L. Burritt (2005) Corporate Sustainability, in: Folmer, H. and T.
Tietenberg (Eds.): The International Yearbook of Environmental and Resource Economics
2005/2006. A Survey of Current Issues. Cheltenham: Edward Elgar, 185-222.
13. Simnett, R. and Nugent, N. (2007) Developing an Assurance Standard for Carbon
Emissions Disclosures, Australian Accounting Review, vol 17, no.2, pp. 37-47.
14. Standards Australia (2005) AS ISO 14064 Greenhouse Gases. Part 1: Specification with
guidance at the organization level for quantification and reporting of greenhouse gas
emissions and removals, Sydney.
15. Stern, N. (2006) The Economics of Climate Change. The Stern Review, Cambridge
University Press, Cambridge, U.K.
6]pNHO\ ) DQG .QLUVFK 0 5HVSRnsible Leadership and Corporate Social
Responsibility: Metrics for Sustainable Performance, European Management Journal,
23[6], pp. 628-647.
1.
23
Professor Roger L. Burritt
Centre for Accounting, Governance and Sustainability, School of Commerce
University of South Australia
GPO Box 2471, Adelaide, SA5000, Australia
Email: [email protected]
Phone: +61 8 8302 7048
24
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25
6DOGRSĜtMPĤDYêGDMĤYHĜUR]SRþWĤQDFHONRYêFKYêGDMtFKWČFKWRUR]SRþWĤY
Zlínský
Moravskoslezský
0,06
0,00
6,30
1,90
Olomoucký
1,52
1,51
1,55
-0,23
Jihomoravský
Karlovarský
-0,26
-0,39
4,35
2,33
9\VRþLQD
3O]HĖVNê
-1,39
-1,61
1,29
-2,18
Pardubický
-LKRþHVNê
0,54
-0,75
1,49
-1,20
Královéhradecký
6WĜHGRþHVNê
-6,95
-9,48
4,00
2,48
Liberecký
Hl. m. Praha
-0,90
-2,50
2,32
-1,08
Ústecký
ýHVNiUHSXEOLND
2003
2004
2005
2006
kraje
-1,09
-0,22
-0,21
1,40
1,94
0,82
1,59
-0,09
-0,12
-0,79
-0,03
-2,83
1,34
0,43
3,69
-0,92
-1,09
-5,00
1,85
-2,64
0,36
0,92
1,10
-4,32
2,73
-2,19
1,15
-7,35
0,22
-2,27
1,11
-3,08
'RHNRQRPLFNpKRSLOtĜHE\O\]DĜD]HQ\LQGLNiWRU\
+UXEêGRPiFtSURGXNWQDRE\YDWHOH
9êYRMKUXEpKRGRPiFtKRSURGXNWX
3URGXNWLYLWDSUiFH
'HILFLWSĜHE\WHNYHĜHMQêFKUR]SRþWĤ
+UXEiSĜLGDQiKRGQRWDY VHNWRUXVOXåHE
0tUDLQYHVWLF
ýLVWêGLVSRQLELOQtGĤFKRGGRPiFQRVWt
0DOpDVWĜHGQtSRGQLNiQt
'RSUDYQtLQIUDVWUXNWXUD- KXVWRWDVLOQLþQtVtWČ
'RSUDYQtLQIUDVWUXNWXUD- KXVWRWDåHOH]QLþQtVtWČ
1iNODGQtGRSUDYD
2VREQtGRprava
9êGDMHQDYê]NXPDYêYRM
6RFLiOQtSLOtĜ
'RPiFQRVWLV þLVWêPSĜtMPHPSRGKUDQLFtåLYPLQLP3ĜtVWXSN internetu
2EHFQiPtUDQH]DPČVWQDQRVWL
9êGDMHQDNXOWXUX] YHĜHMQêFKUR]SRþWĤ
0tUDUHJLVWURYDQpQH]DPČVWQDQRVWL
3RNU\Wt~]HPtVFKYiOHQRX~]HPQČSOiQRYDFt
0tUD]DPČVWQDQRVWLVWDUãtFKSUDFRYQtNĤ
GRNXPHQWDFtREFt
=DPČVWQDQRVWåHQ
3UĤPČUQiGpONDVRXGQtKRĜt]HQt
0tUD~PUWQRVWL
2EþDQVNiVSROHþQRVW± SROLWLFNiSDUWLFLSDFH
2þHNiYDQiGpONDåLYRWa
äHQ\DPXåLY politice
1HMY\ããtGRVDåHQpY]GČOiQt
2EþDQVNiVSROHþQRVW± REþDQVNiSDUWLFLSDFH
(QYLURQPHQWiOQtSLOtĜ
=RUQČQt]HPČGČOVNpSĤG\
6SRWĜHEDSUĤP\VORYêFKKQRMLY
.RHILFLHQWHNRORJLFNpVWDELOLW\
(NRORJLFNp]HPČGČOVWYt
Index defoliace
3RGtOOLVWQDWêFKGĜHYLQ
-DNRVWSRYUFKRYêFKYRG
2EODVWLVH]KRUãHQRXNYDOLWRXRY]GXãt
(PLVHR[LGĤGXVtNX
(PLVHR[LGXVLĜLþLWpKR
3URGXNFHSRGQLNRYpKRRGSDGX
3URGXNFHNRPXQiOQtKRRGSDGX
,QYHVWLþQtYêGDMHQDRFKUDQXåLYRWQtKRSURVWĜHGt
1HLQYHVWLþQtYêGDMHQDRFKUDQXåLYRWQtKRSURVWĜHGt
7ĜHWtNDSLWRODVH]DPČĜXMHQDYODVWQtKRGQRFHQt WUHQGĤY NRQNUpWQtP NUDMLSĜLþHPåGĤUD]MH
NODGHQ QD RNUXK\ NWHUp MVRX SUR GDQp ~]HPt VSHFLILFNp 2EVDK WpWR þiVWL E\O NRQ]XOWRYiQ
s RGERUQêPL SUDFRYQtN\ NUDMVNêFK ~ĜDGĤ SĜtSDGQČ GDOãtFK VXEMHNWĤ ]DEêYDMtFtFK VH
XGUåLWHOQêP UR]YRMHP QD UHJLRQiOQt ~URvni. Kapitola v þOHQČQt SRGOH WĜt ]iNODGQtFK REODVWt
REVDKXMH ]KRGQRFHQt YêYRMH XND]DWHOH Y GDQpP NUDML SRVWDYHQt NUDMH YH Y]WDKX N SUĤPČUX
ýHVNpUHSXEOLN\DSRVWDYHQtPH]LRVWDWQtPLNUDML,QGLNiWRU\MVRXSRGOHPRåQRVWtGRSOQČQ\R
GDOãt VRXYLVHMtFt XND]DWHOH 6RXþiVWt WH[WX MVRX WDEXON\ D JUDI\ FKDUDNWHUL]XMtFt YêYRM þL
souvislosti mezi ukazateli.
26
8Ni]NDW\SĤWDEXOHNDJUDIĤSRXåLWêFKY MHGQRWOLYêFKSXEOLNDFtFK
7YRUEDKUXEpKRIL[QtKRNDSLWiOXQDRE\YDWHOHY NUDMtFKý5
RGFK\ONDRGSUĤPČUXý5
]PČQDRGFK\ON\
Hl. m. Praha
6WĜHGRþHVNê
-LKRþHVNê
3O]HĖVNê
.DUORYDUVNê
ÒVWHFNê
/LEHUHFNê
.UiORYpKUDGHFNê
3DUGXELFNê
9\VRþLQD
-LKRPRUDYVNê
1995
2ORPRXFNê
2006
=OtQVNê
0RUDYVNRVOH]VNê
-50
-25
0
25
v%
50
75
100
125
150
-100
-80
-60
-40 -20
0
20
YSURFHQWQtFKERGHFK
40
60
80
2EHFQiPtUDQH]DPČVWQDQRVWLY 3DUGXELFNpPNUDMLDý5YOHWHFK± 2006
v%
12, 0
11, 0
PXåL3DUGXELFNêNUDM
10, 0
åHQ\3DUGXELFNêNUDM
9, 0
FHONHP3DUGXELFNêNUDM
8, 0
FHONHPý5
7, 0
6, 0
5, 0
4, 0
3, 0
2, 0
1, 0
0, 0
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
.DSLWRODVYêPYêEČUHPLQGLNiWRUĤY\WYiĜtSRGPtQN\SURWRDE\VHUHJLRQiOQtVWUDWHJLH85
PRKO\ ]DPČĜLW Wpå QD SRGUREQČMãt ~]HPQt SRKOHG QHERĢ Y\PH]HQt PDUJLQiOQtFK REODVWt D
]DMLãWČQt URYQRPČUQpKRUR]YRMHUHJLRQĤ E\PČOR EêW MHGQtP ]H]iNODGQtFKFtOĤXGUåLWHOQpKR
rozvoje.
27
100
9ROE\GR]DVWXSLWHOVWHYREFtDPČVWVNêFKREYRGĤ
v%
3RGtOåHQQDFHONRYpPSRþWX
3RGtO]YROHQêFK]DVWXSLWHOĤ
QDFHONRYpPSRþWXNDQGLGiWĤ
2002
Pardubický kraj
v tom správní obvody:
ýHVNi7ĜHERYi
Hlinsko
Holice
Chrudim
Králíky
/DQãNURXQ
/LWRP\ãO
0RUDYVNi7ĜHERYi
Pardubice
3ROLþND
3ĜHORXþ
Svitavy
Ústí nad Orlicí
Vysoké Mýto
äDPEHUN
2006
NDQGLGiWĤ
]YROHQêFK]DVWXSLWHOĤ
VWDURVWĤ
1994
1998
2002
2006
1994
1998
2002
2006
37,0
36,1
21,3
24,8
27,1
29,9
18,7
21,0
25,0
26,7
20,7
22,3
43,0
37,6
37,4
17,1
34,4
48,2
44,7
30,0
38,9
47,3
37,7
30,4
45,7
34,7
22,2
34,7
37,2
36,5
19,0
34,5
41,5
45,2
30,1
40,3
45,8
34,4
30,7
46,7
34,3
22,7
19,4
28,6
21,4
24,0
21,1
20,7
21,4
20,9
22,3
21,1
23,2
20,8
21,3
18,1
26,0
21,4
29,0
26,7
28,4
20,5
23,0
22,5
25,6
27,5
23,9
23,7
27,2
23,1
22,7
28,5
23,0
33,1
27,2
29,9
25,2
26,8
27,0
28,9
28,4
26,2
27,0
28,2
23,8
24,0
27,3
31,1
36,7
30,2
31,4
25,0
28,7
29,2
30,7
33,6
31,3
32,1
28,2
27,9
25,4
17,9
19,8
19,5
17,2
27,3
19,9
20,8
18,4
18,0
17,5
20,4
21,1
20,0
17,5
15,0
16,4
17,3
25,9
22,0
23,6
16,8
19,8
18,7
19,5
23,3
21,7
23,6
24,2
19,8
22,2
16,4
25,5
30,7
24,8
23,6
25,7
26,6
26,6
24,3
24,0
27,7
27,1
25,3
23,0
18,9
14,8
29,9
32,0
26,2
27,3
25,4
23,9
26,4
27,3
28,1
28,6
29,0
23,1
25,1
26,8
36,4
21,4
17,4
40,0
13,6
14,3
27,3
31,3
25,0
19,0
21,4
17,5
14,8
9êYRMWXKêFKHPLVt5(==2-D+'3Y3DUGXELFNpPNUDMLDý5YOHWHFK± 2005
140
+'3ý5
WXKpHPLVHý5
HDP PAK
WXKpHPLVH3$.
120
rok 1995 = 100
100
80
60
40
20
0
1995
1996
2006
1997
1998
1999
2000
28
2001
2002
2003
2004
2005
3URGXNFHSRGQLNRYêFKRGSDGĤQDMHGQRWNX+'3YÒVWHFNpPNUDMLYOHWHFK
SRGOHVtGODSRGQLNX
24,0
21,2
YNLORJUDPHFKQD.þ+'3 .
2GVH]PČQLODGHILQLFH
RGSDGXGOH]iNRQD6E
21,8
20,4
20,0
ÒVWHFNêNUDM
19,7
19,0
16,0
SUĤPČUý5
12,0
ýHVNiUHSXEOLND
15,1
17,4
12,1
9,0
10,9
9,4
9,3
8,0
7,6
4,0
0,0
1998
1999
2000
2001
2002
2003
2004
2005
2006
3RGQLNRYpRGSDG\]DKUQXMtYHãNHUpRGSDG\VYêMLPNRXNRPXQiOQtKRRGSDGX
+'3YHVURYQDWHOQêFKFHQiFK
3RGtOHNRORJLFN\REKRVSRGDĜRYDQp]HPČGČOVNpSĤG\YHVSUiYQtFKREYRGHFK253YURFH
2006
29
3XEOLNDFH MH PRåQp REMHGQDW QHER SĜtPR ]DNRXSLW QD SĜtVOXãQêFK 2GGČOHQtFK UHJLRQiOQtFK
DQDOê] D LQIRUPDþQtFK VOXåHE ýHVNpKR VWDWLVWLFNpKR ~ĜDGX 6 SXEOLNDFHPL MH PRåQp VH
SRGUREQČMLVH]QiPLWQDLQWHUQHWRYêFKVWUiQNiFKý6ÒYČQRYDQêFKMHGQRWOLYêPNUDMĤPNWHUp
naleznete na adrese: www.czso.cz/kraje/index.htm
RNDr. 3HWU'ČGLþ
2GGČOHQtUHJLRQiOQtFKDQDOê]DLQIRUPDþQtFKVOXåHE
ý6Ò3DUGXELFH
30
(.2120,&.e+2'127(1,(,19(67,ý1e+2=È0(5869<8ä,7Ë0
6/1(ý1(-(1(5*,(92 VYBRANOM PODNIKU
,YDQDĆ85,&29È0DUWLQD/25(1&29È6WDQLVODY+267,1
9 SRGQLNDQt VD SUHGSRNODGi åH YHĐNp þtVOD VD VNODGDM~ ] REURYVNpKR PQRåVWYD PDOêFK
7DNPHU LGHQWLFNp SRURYQDQLH PRåQR SRXåLĢ DM Y VROiUQRP SULHP\VOH NHG\ YHĐNp PQRåVWYR
PDOêFK IRWRYROWLFNêFK VWDQtF EXGH VFKRSQp Y\URELĢ WRĐNR HQHUJLH DNR NWRUiNRĐYHN LQi
ÄQHHNRORJLFNi³ DOH WUDGLþQi HOHNWUiUHĖ 1DSULHN G\QDPLFNpPX UR]YRMX Y LQêFK ãWiWRFK (Ò
Slovensko nedosahuje v WHMWR REODVWL SRGVWDWQê SRNURN -HGQêP ] G{YRGRY MH VODEp YHUHMQp
povedomiHDWHQGHQFLDSRVXG]RYDĢREQRYLWHĐQp]GURMHHQHUJLHVN{UFH]EDULpU\D nedostatky
DNRSUtOHåLWRVWLďXGLD]Y\þDMQHYQtPDM~Y\VRNpLQYHVWLþQpQiNODG\D SRVWUiGDM~PRåQRVWLSUH
XGUåDWHĐQê VSRORþHQVNê D HNRQRPLFNê UR]YRM -HGQRX ] PHWyG SUH ILQDQFRYDQLH
obnovLWHĐQêFK ]GURMRY HQHUJLH V~ JUDQW\ D GRWiFLH ([LVWXMH PQRåVWYR QiURGQêFK
a PHG]LQiURGQêFK IRQGRY QD SRGSRUX HQHUJHWLFNHM HIHNWtYQRVWL D Y\XåtYDQLH REQRYLWHĐQêFK
]GURMRYHQHUJLH(ÒSRGSRUXMHWLHWRSURMHNW\SURVWUHGQtFWYRPU{]Q\FKSURJUDPRY
&LHĐRP SUtVSHYNX MH HNRQRPLFNp ]KRGQRWHQLH SURMHNWX V Y\XåLWtP VROiUQHKR V\VWpPX
vo Y\EUDQRP SRGQLNX ILQDQFRYDQpKR SRPRFRX JUDQWRY D GRWiFLt QD ]iNODGH RGKDGX
FHONRYêFKLQYHVWtFLtVWUXþQHMNDONXOiFLH~VSRUD YêQRVRYD DQDOê]\MHGQRGXFKHMQiYUDWQRVWL
,YDQDĆ85,&29È0DUWLQD/25(1&29È6WDQLVODY+267,1
Institute of Safety and Environmental Engineering,
Faculty of Materials Science and Technology,
Slovak University of Technology,
3DYOtQVND7UQDYD6ORYDN Republic,
[email protected]
31
UKAZATEL GDP A JEHO 35(',.&(3202&Ë
352'8.ý1Ë)81.&(./(M
0LURVODY)DUVNê-LĜt,ãD,YD5LWVFKHORYi(JRU6LGRURY
Abstrakt
ýOiQHN MH ]DPČĜHQ QD PRGHORYiQt YêYRMH þHVNpKR KRVSRGiĜVWYt ]D SĜHGSRNODGX ]PČQ
YVWXSQtFK PDNURHNRQRPLFNêFK SDUDPHWUĤ ÒGDMH R *'3 Y ý5 Y OpWHFK ± 2005 byly
LQWHUSUHWRYiQ\MDNRYêVWXS\PRGHOX*'3 I./(0.UHJUHVLWpWRIXQNFHE\ORSRXåLWR
PHWRG\QHXURQRYêFKVtWtDWRRVWUXNWXĜH-3-DVWUXNWXĜH-4-9HþW\ĜHFKYDULDQWiFK
E\O PRGHORYiQ YOLY SRNOHVX IDNWRUX YVWXSX SULPiUQtFK HQHUJHWLFNêFK ]GURMĤ ( D V WtP
VRXYLVHMtFtKR ]YêãHQt KRGQRW\ IL[QtKR NDSLWiOX .YHVSRMHQt VUHDOL]DFt LQRYDFt VQLåXMtFtFK
VSRWĜHEXHQHUJLH na velikost GDP.
Pro PDNURHNRQRPLFNp SRVRX]HQt YêYRMH HQYLURQPHQWiOQt ]iWČåH VSRMHQp V HNRQRPLFNêP
UĤVWHPMVRXEČåQČSRXåtYiQ\XND]DWHOpLQGLNiWRU\YHNWHUêFKMHSRPČĜRYiQ*'3V ~GDML
]tVNDQêPL DQDOê]RX PDWHULiORYêFK WRNĤ 0)$ . QD]QDþHQêP DQDO\WLFNêP FtOĤP QHE\O\
MHãWČ Y\XåLW\ SURGXNþQt IXQNFH Y\VYČWOXMtFt *'3 MDNR IXQNFL YêUREQtFK IDNWRUĤ 3RX]H GYD
IDNWRU\ IL[Qt NDSLWiO . D SUiFL / XYDåRYDOD &REERYD-'RXJOHVRYD SURGXNþQt IXQNFH
9ê]NXP YHGO N ~YD]H GDOãtFK YêUREQtFK IDNWRUĤ D Y VRXþDVQRVWL MVRX QD PDNURHNRQRPLFNp
~URYQL SRSViQ\ D QD GDWHFK ]D þHVNRX UHVS MHãWČ ]D þHVNRVORYHQVNRX HNRQRPLNX
DSOLNRYiQ\
x WĜtIDNWRURYiSURGXNþQtIXQNFH./(NGH(MHYVWXSSUYRWQtFKHQHUJHWLFNêFK]GURMĤ>
2]
x þW\ĜIDNWRURYiSURGXNþQtIXQNFH./(0NGH(MHYVWXSSUYRWQtFKHQHUJHWLFNêFK]GURMĤ
a M je vstXSPDWHULiOĤ>@
1
9êFKR]tPDNURHNRQRPLFNiGDWD
3UĤEČK SDUDPHWUĤ HNRQRPLN\ ý5 Y OpWHFK ± FKDUDNWHUL]XMt ED]LFNp LQGH[\
O VRXVWĜHGČQpY WDEXOFHþMHMLFKåþDVRYRXĜDGXLOXVWUXMHJUDIþ
7DEXONDþ 0DNURHNRQRPLFNiGDWDý5
K
L
E
M
Q
1995
100,0
100,0
100,0
100,0
100,0
1996
102,9
100,2
104,2
107,9
104,0
1997
104,9
99,5
99,8
107,9
103,3
1998
107,0
98,1
94,9
99,7
102,4
1999
108,6
96,0
92,7
93,0
103,8
2000
110,4
95,4
94,7
97,1
107,5
2001
112,4
95,3
97,4
98,2
110,2
2002
113,8
96,0
97,4
92,1
112,3
2003
115,9
95,4
103,7
94,7
116,3
2004
117,8
94,8
105,3
100,6
121,7
2005
119,7
95,9
104,9
99,6
129,5
=GURMý6Ò
8YHGHQpSDUDPHWU\E\O\QD]iNODGČ~GDMĤSĜHY]DWêFK] ý6ÒY\þtVOHQ\Y WČFKWRMHGQRWNiFK
x K ² IL[QtNDSLWiOYFHQiFKURNX
x L ² SUiFHSUĤPČUQêVWDYRVRE
x E ² YVWXSSULPiUQtFKHQHUJHWLFNêFK]GURMĤY joulech;
x M ² VSRWĜHEDPDWHULiOXY WXQiFK;
x Q ² *'3YFHQiFKURNX
32
'ƌĂĨē͘ϭŵƉŝƌŝĐŬĠ;ŚŝƐƚŽƌŝĐŬĠͿŚŽĚŶŽƚLJ
ŵĂŬƌŽƵŬĂnjĂƚĞůƽ;ϭϵϵϱсϭϬϬͿ
130
125
120
115
110
105
100
95
90
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
=GURMý6Ò
8YHGHQêPL KLVWRULFNêPL ~GDML E\O\ SURORåHQ\ UHJUHVQt þiU\ SUR IXQNFL 4 I. / ( 0
3RXåLWêFKGRVWXSQêFKGDWPDNURHNRQRPLFNêFKXND]DWHOĤQHQtGRVWDWHþQpPQRåVWYtNWRPX
aby je b\ORPRåQpUR]GČOLWQDNDOLEUDþQtDYHULILNDþQtþiVW=WRKRWRGĤYRGXYROtPH VORåLWČMãt
SRVWXS]GRVWXSQêFKGDW]OHWDåFHONHPOHWSRVWXSQČNDåGêURþQtNY\QHFKiQ
1D ]E\OêFK GHVtWL OHWHFK QDVWDYtPH SRXåLWê PRGHO 7HQWR PRGHO SUHGLNXMH KRGQRtu Q'
RGSRYtGDMtFtRQRPXY\QHFKDQpPXURþQtNXNWHUiPĤåHEêWSRURYQiQDVKRGQRWRXVNXWHþQRX
7RXWR PHWRGRX REGUåtPH SRVWXSQČ MHGHQiFW UĤ]QČ QDVWDYHQêFK PRGHOĤ SUR NDåGê
Y\QHFKDQêPČĜHQê URþQtN MHGHQ NWHUp Y\WYRĜt MHGHQiFW SUHGLNFt QD GDWHFK QHSRXåLWêFK pro
SĜtVOXãQRXNDOLEUDFL
9ODVWQtSURSRþHWE\OSURYHGHQPHWRGRXQHXURQRYêFKVtWt1 v WČFKWRDOWHUQDWLYiFK
1HXURQRYpVtWČORJ./(0metoda A) :
7DWR YDULDQWD SRXåtYi SUR YêSRþHW ORJDULWPLFNêFK KRGQRW OQ. OQ/OQ( OQ0
ln(K)*ln(L), ln(K)*ln(E), ln(K)*ln(M), ln(L)*ln(E), ln(L)*ln(M), ln(E)*ln(M), ln(K)*ln(K),
OQ/OQ/ OQ(OQ( OQ0OQ0 D 7 NGH 7 MH þDV WHG\ Y QDãHP SĜtSDGČ URN 7R
RGSRYtGi]SĤVREXMDNMVRX]DGiYiQDYVWXSQtGDWDSĜLKĜHEHQRYpridgeUHJUHVLHPSLULFNêFK
dat funkce Q = f(K, L, E) v SXEOLNDFtFK > @ 3R VpULL H[SHULPHQWĤ VH XNi]DOD MDNR
1
1HXURQRYpVtWČSDWĜtNW]YQHGHNODUDWLYQtPV\VWpPĤPXPČOpLQWHOLJHQFH1HGHNODUDWLYQtMVRXYWRPVP\sOXåH
NURPČ GDW QHQt WĜHED GR PRGHOX ]DGiYDW åiGQp GDOãt LQIRUPDFH R SĜHGSRNOiGDQpP WYDUX ]iYLVORVWL PH]L
SURPČQQêPL-VRXVFKRSQ\³XþLWVH´MDN]FKDUDNWHUXVDPRWQêFKGDWWDNL]YODVWQtFKFK\ESĜLVQD]H]DFK\WLW
vztah mezi QH]iYLVOH D ]iYLVOH SURPČQQêPL 6URYQHM QDSĜ 5H]HN - .RnVWUXNFH QHXURQRYp VtWČ SUR SUHGLNFL
þDVRYêFK ĜDG ( (NRQRPLND D PDQDJHPHQW þ V ± GiOH &RYHQH\ 3 +LJKILHOG 5 0H]L
chaoVHPDĜiGHP3UDKD0ODGiIURQWDV± 172.
33
QHMYKRGQČMãt DUFKLWHNWXUD V SDWQiFWL YVWXS\ RGSRYtGDMtFt YVWXSQtP GDWĤP WĜHPL QHXURQ\ Y
MHGQpVNU\WpYUVWYČDMHGQtPYêVWXSQtPQHXURQHP-3-1).
1iVOHGXMtFt KRGQRW\ MVRX SRþtWiQ\ MDNR DULWPHWLFNê SUĤPČU SĜHV GHVHW WHVWRYDFtFK EČKĤ 9
]iYRUNiFKMHSDNXYHGHQDVWDQGDUGQtRGFK\OND
Koeficient determinace (R2):
Durbin-:DWVRQĤYNRHILFLHQWDXWRNRUHODFHUH]LGXt
0.699 (0.090)
2.193 (0.4292)
1HXURQRYpVtWČ./(0metoda B) :
(PSLULFNpKRGQRW\./(0D7þDVMVRXSĜtPRYVWXSHPSURQHXURQRYRXVtĢNWHUiWDNPi
MHQ SČW YVWXSQtFK QHXURQĤ 'DOãt þiVW DUFKLWHNWXU\ E\OD H[SHULPHQWiOQČ QDVWDYHQD QD þW\ĜL
QHXURQ\ Y MHGQp VNU\Wp YUVWYČ D MHGHQ YêVWXSQt QHXURQ -4- 1iVOHGXMtFt KRGQRW\ MVRX
SRþtWiQ\ MDNR DULWPHWLFNê SUĤPČU SĜHV GHVHW WHVWRYDFtFK EČKĤ 9 ]iYRUNiFK MH SDN XYHGHQD
VWDQGDUGQtRGFK\OND
Koeficient determinace (R2):
Durbin-:DWVRQĤYNRHILFLHQWDXWRNRUHODFHUH]LGXt
2
0.866 (0.025)
2.007 (0.621)
3ĜHGSRNODG\YDULDQWQtFKSURSRþWĤSUHGLNFHH[WUDSRODFH
([WUDSRODFH SURGXNþQtFK IXQNFt N HQYLURQPHQWiOQtP ~YDKiP VH RStUi R GRPLQDFL YêURE\ D
VSRWĜHE\ HQHUJHWLFNêFK ]GURMĤ IDNWRUX ( MDN QD YVWXSX PDWHULiOX 0 WDN QD ELODQFL
VNOHQtNRYêFK SO\QĤ HPLWRYDQêFK GR RY]GXãt ± YL] QiVOHGXMtFt JUDI\ þ D þ 3ĜLWRP Y
SRVOHGQtFKOHWHFKMVRX]GHSĜtVOXãQpELODQþQtY]WDK\UHODWLYQČVWiOp
'ƌĂĨē͘ϮDĂƚĞƌŝĄů;D), Mt
250,0
200,0
150,0
100,0
50,0
0,0
2001
2002
2003
2004
=GURMý6Ò
34
2005
20
'ƌĂĨē͘ϯŵŝƐĞƐŬůĞŶşŬŽǀljĐŚƉůLJŶƽ
;ƉƎĞƉŽēƚĞŶljĐŚŶĂŽdžŝĚƵŚůŝēŝƚljͿ͕Dƚ
200
180
160
140
120
100
1990
=GURMý6Ò
1995
2000
2001
2002
lk
2003
2004
2
ŬĠ
3ĜL UHVSHNWRYiQt VRXþDVQpKR ELODQþQtKR Y]WDKX PH]L ( D 0 E\O\ IRUPXORYiQ\ QiVOHGXMtFt
YDULDQW\RSURWLVNXWHþQRVWLU
Varianta I.:
1. 9VWXS(VHVQtåtR
2. /D.VHQHPČQt
3. VSRWĜHEDIRVLOQtFKSDOLYNOHVQHR
FRåVHSURMHYtSRNOHVHP0RUHVSQD
Varianta II.:
1. 9VWXS(VHVQtåtR
2. L D.VHQHPČQt
3. VSRWĜHEDIRVLOQtFKSDOLYNOHVQHR
FRåVHSURMHYtSRNOHVHP0RUHVSQD
Varianta III.:
1. 9VWXS(VHVQtåtR
2. /VHQHPČQt
3. .VH]YêãtR
XYDåRYDQp]YêãHQt.MHPRWLYRYiQRUHDOL]DFtLQRYDFtVQLåXMtFtFKVSRWĜHEX E,
4. VSRWĜHEDIRVLOQtFKSDOLYNOHVQHR
FRåVHSURMHYtSRNOHVHP0RUHVSQD
Varianta IV.
1. 9VWXS(VHVQtåtR
2. /VHQHPČQt
3. .VH]YêãtR
XYDåRYDQp]YêãHQt.MHPRWLYRYiQRUHDOL]DFtLQRYDFtVQLåXMtFtFKVSRWĜHEX(
4. VSRWĜHEDIRVLOQtFKSDOLYNOHVQHR
FRåVHSURMHYtSRNOHVHP0RUHVSQD
35
7DEXONDþ 3DUDPHWU\YVWXSĤXMHGQRWOLYêFKYDULDQW
K
L
E
M
VNXWHþQRVW
119,7
95,9
89,6
100,7
Varianta I.
119,7
95,9
94,4
95,6
Varianta II.
119,7
95,9
83,9
91,6
Varianta III.
125,7
95,9
94,4
95,6
Varianta IV.
131,7
95,9
83,9
91,6
=GURMý6ÒYODVWQtY\SRþHW
3R GYDFHWL QH]iYLVOêFK XþtFtFK EČ]tFK E\O\ ]tVNiQ\ QiVOHGXMtFt SUHGLNRYDQp KRGQRW\ 4¶
s RGSRYtGDMtFtPL VPČURGDWQêPL RGFK\ONDPL ı NWHUp YĤþL VNXWHþQRVWL U 2005 (Q = 129,5)
Y\ND]XMtW\WRDEVROXWQtRGFK\ON\ǻDUHODWLYQtRGFK\ON\įY\þtVOHQpY procentech).
7DEXONDþ9êVOHGN\PRGHORYDQt
I.
Predikce Q s SRPRFt
6tĢ./(0PHWRGD$
Q¶
ı
ǻ
128,53
0,49
-0,97
į
-0,7
6tĢ./(0þDVRYêSDUDPHWUPHWRGD%
Q¶
ı
ǻ
į
-0,92
-0,7
128,58
1,19
II.
124,07
-4,2
124,66
Varianta
2,47
-5,43
5,91
-4,84
-3,7
III.
129,51
0,12
+0,01
0
129,31
0,54
-0,19
-0,2
IV.
129,37
0,37
-0,13
-0,1
128,46
1,82
+2,56
+2,0
=GURMYODVWQtY\SRþHW
3
'LVNXVHD]iYČU\
=tVNDQpYêVOHGN\YHGRXk WYU]HQtåHVRXþDVQiYêãH*'3E\VH] WLWXOXSRVWXSQpKRVQLåRYiQt
YVWXSXHQHUJHWLFNêFK]GURMĤDåRD]DSRGPtQN\RVWDWQtEH]H]PČQ\ QHPČODYê]QDPQČ
VQLåRYDW YDULDQWD , 7HSUYH VQtåHQt YVWXSX HQHUJHWLFNêFK ]GURMĤ R SURMHYLOR E\ VH
poklesem GD3 R ]KUXED YDULDQWD ,, 9OLY SRNOHVX HQHUJHWLFNêFK ]GURMĤ E\ PČO MtW
Y\NRPSHQ]RYDW YDULDQW\ ,,, D ,9 QiUĤVWHP IL[QtKR NDSLWiOX 7R MH RYãHP SRGPtQČQR
LQYHVWLFHPLNWHUpSDNEXGRXMLQGHY QiURGQtPKRVSRGiĜVWYtFK\EČW
36
Literatura
1. Klacek -9RãYUGD06FKORVVHUâW./(7UDQVORJSURGXFWLRQIXQFWLRQDQGWRWDOIDFWRU
SURGXFWLYLW\6WDWLVWLNDþV± 274.
2. .ODFHN-6RXKUQQiSURGXNWLYLWDIDNWRUX± RWi]N\PČĜHQt6WDWLVWLNDF, s. 291 ±
302.
3. .ODFHN-1HãSRURYi$3URGXNþQtIXQNFHDPRGHORYiQtHNRQRPLFNpKRUXVWXY&665
Academia, Praha 1983.
.ROHNWLY5HSURGXNþQtSURFHVY ý665Y 80. letech. Praha, Academia, 1984.
Kontakty
.RQWDNWXMtFtDXWRU
Doc. Ing. 0LURVODY)DUVNê, CSc.,
Univerzita J. E. PurkyQČY ÒVWtQDG/DEHP
)DNXOWDåLYRWQtKRSURVWĜHGt
.UiORYDYêãLQD
ÒVWtQDG/DEHP
[email protected]
Mgr. -LĜt,ãD,
Univerzita Karlova v Praze,
Matematicko-I\]LNiOQtIDNXOWD
Katedra teoretickpLQIRUPDWLN\DPDWHPDWLFNpORJLN\
0DORVWUDQVNpQiP
118 00 Praha 1
[email protected]
Doc. Ing. ,YD5LWVFKHORYi, CSc.,
8QLYHU]LWD-(3XUN\QČY ÒVWtQDG/DEHP
)DNXOWDåLYRWQtKRSURVWĜHGt
[email protected]
Ing. Egor Sidorov,
8QLYHU]LWD-(3XUN\QČY ÒVWtQDG/DEHP
)DNXOWDåLYRWQtKRSURVWĜHGt
[email protected]
37
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v podmienkach na Slovensku a PRåQR KR RGSRUXþLĢ DM RNROLWêP NUDMLQiP NGH SRGREQê
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rozumeli ãSHFLiOQD WHFKQLND EROD ]ODWRQRVQi VOLHSND NWRUi SRPRKOD ý5
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FXG]t +'3 D nikdy nebXG~ SULVSLHYDĢ QD WYRUEX G{FKRGNRYpKR IRQGX Y krajine,
NGH VD QDURGLOL NGH ãWXGRYDOL YLć SRVOHGQê SUtSDG QHPHQRYDQHM GRNWRUDQGN\
38
z QDãHM DOPD PDWHU NWRUi SR SROURþQRP VWiåRYRP SRE\WH QD 8QLYHUVLW\ RI ,RZD
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v QHXWHãHQRPVWDYH"
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si v QDãRP WHULWyULX Y\ERMRYDOL 9LHWQDPFL ýtĖDQLD D YãLPQLPH VL QDGYl]QRVĢ
OLNYLGiFLD SRGQLNRY RGHYQpKR D WH[WLOQpKR SULHP\VOX 65 D QiVOHGQH DM
VWUHGQêFK RGERUQêFK XþLOtãĢ SUL WêFKWR SRGQLNRFK) a QiVWXS YêURENRY (cenovo
DWUDNWtYQ\FK ] ýtQ\ 9LHWQDPX ,QGLH DWć .WR WR GRYROLO NWR ULDGL W~WR
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QDãLFK K\SHUPDUNHWRFK PiPH QD P\VOL YODVWQtFNH Y]ĢDK\ %,//$ .$8)/$1'
7(6&2 /,'/ DWć VD SUHGiYDM~ SURGXNW\ ]R ]DKUDQLþLD 1DãL SURGXFHQWL
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a v QHPRP~åDVH]LVĢXM~åHY\VQtYDQê]iSDGPiVYRMHWYUGpSUDYLGOi1HGiQiP
aby sme nepripomenuli: GRSRUXþXMHPHNRPSHWHQWQêPSUHãWXGRYDĢknihu Adama
Smitha: Pojednanie o podstate a S{YRGHERKDWVWYDQiURGRYNWRU~ QDStVDO Y roku
/HQYHĐPLVWUXþQH]DSUHGSRNODGIXQJRYDQLDWUKRYHMHNRQRPLN\SRYDåRYDO
$ 6PLWK VORERGX þORYHND YODVWQtFWYD D SRGQLNDQLD ~FWX N þORYHNX ~FWX
k YODVWQtFWYX ~FWX N SRGQLNDQLX $Ni MH UHDOLWD Y podmienkach SR vieme.
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miestach
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k GLVSR]tFLL KDOGD ]iNRQRY SUHGSLVRY SUtND]RY Y\NRQiYDFtFK Sredpisov ale
KODYQHSRYLQQRVĢSODWLĢGDQHYþDVUêFKORD WUYDOH7XWUHEDXYLHVĢåHRUQiS{GD
QD RE\YDWHĐD MH MHGQêP ] XND]RYDWHĐRY 785 D tento dosiahol 0,45 ha na 1
RE\YDWHĐD Y roku 2005 a VWiOH NOHVi WDNWLHå NOHVi YêPHUD YLQtF ]DKUDQLþQt
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39
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len 2,3 % z celkoYpKR PQRåVWYD NJ RE\YDWHĐD 0QRåVWYR VHSDURYDQpKR
NRPXQiOQHKRRGSDGXQDRE\YDWHĐD65SUHGVWDYRYDOY roku 2005 16 kg (5,5% z FHONRYpKR
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WRQURN 3UH LQIRUPiFLX Y URNX Y\ND]RYDOD 65 HPLVLH VNOHQtNRYêFK SO\QRY PLO
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V MARKETINGU Smolenice, 21. - 22. 11. 2007, [email protected]
2. POSTLER, M.: 0DUNHWLQJXGUåLWHOQêUR]YRMDVSROHþHQVNiRGSRYČGQRVWILUHP
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SOCIETAS ± þDVRSLVSURSROLWLFNpDVSROHþHQVNpYČG\
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6. PANOCHOVÈ/0DUNHWLQJSURXGUåLWHOQêUR]YRM
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.(//(5-.DPEČåtEČåtFtSiV",Q(VHMHRQHGiYQpPLQXORVWLDEOt]Np
budoucnosti. Praha: G plus G, pp. 9-,Q'DYLG3DQXãNDUHIHUXMH
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3$12&+29È/6WUDWHJLHHNRORJLFNpKRPDUNHWLQJX Marketing;
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44
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http://www.marketingovenoviny.cz/index.php3?Action=View&ARTICLE_ID=1916
9,17529È5 'RYH]HQiSURGXNWLYLWDJe ukazatel HDP ve v\VSČOêFKHNRQRPLNiFK
Yê]QDPQČ]NUHVORYiQ" http://exporter.ihned.cz/c4-10083440-21549080-r00000_ddovezena-produktivita
([WHUQDOLWDMDNRHNRQRPLFNêSUREOpP- vêNODGSUREDNDOiĜVNpVWXGLXP
http://etext.czu.cz/php/skripta/skriptum.php?titul_key=60
16. JAKUBKA, J.: -DN]DNi]DWÄãYDUFV\VWpP³"- =PČQD†]iNRQDR ]DPČVWQDQRVWL
http://lesprace.silvarium.cz/content/view/209/12/
'RKRGDSUDåVNêFKY\VRNêFKãNRORVSROXSUiFLQD]DYHGHQtD]DMLãĢRYiQtVWXGLD
XGUåLWHOQpKRUR]YRMHDåLYRWQtKRSURVWĜHGthttp://cozp.cuni.cz/COZP-151-version1.pdf,
http://cozp.cuni.cz/COZP-151.html
0LQLVWU\QČãNROVWYtFKFHGRY]GČOiYiQtYtFHXGUåLWHOQpKRUR]YRMH
http://www.osnoviny.cz/ministryne-skolstvi-chce-do-vzdelavani-vice-udrzitelnehorozvoje
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%UDWLVODYD0W)7UQDYDSURI'U,QJ2OLYHURYL0RUDYþtNRYLGRSLVRPý233/5163/2007-2M]RGĖD007.
20. ASA, http://www.inst-asa.sk/
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22. RIVERA, D. A.: Dċ-,1<129e+269ċ729e+232ěÈ'.8
http://www.gewo.info/agentura/iluminati01.htm?lang=sk
+(1'(562129È+: (QYLURQPHQWiOQtDLQVWLWXFLRQiOQtRGSRYČGLQDJOREDOL]DFL
http://www.baraka.cz/baraka/Baraka/b_8/b_8_environmentalni_a_instituc.html?lang=sk
24. www.scss.sk
25. www.sapria.sk
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STU Bratislava, 0DWHULiORYRWHFKQRORJLFNi IDNXOWD ÒVWDY SULHP\VHOQpKR
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e-mail: [email protected]
Doc. Ing. Bartolomej Hajnik, PhD.,
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e-mail: [email protected]
Doc. RNDr. Karol Hatiar, CSc.,
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e-mail: [email protected]
45
Ing. Domingos Jacinto, PhD.,
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Ing. Branislav Sekera,
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e-mail: [email protected], [email protected]
46
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Literatura
+\UãORYi-9DQČþHN90DQDåHUVNp~þHWQLFWYtSURSRWĜHE\HQYLURQPHQWiOQtKRĜt]HQt
0LQLVWHUVWYRåLYRWQtKRSURVWĜHGt3UDKD
2. ISO/TC 207 / SC N856 New work item proposal.
3. ISO/TC 207 N856 Annex A, Annex A - Possible Outline of the Standard on MFCA
(Tentative version).
4. ISO/TC 207 N856 Annex B, Annex B - Material Flow Cost Accounting (MFCA) and
Environmental Management Accounting (EMA).
5. International Guidance Document: Environmental Management Accounting, published by
International Federation of Accountants (IFAC) in 2005.
6. My ISO Job www.iso.org.
7. Savage, D.E.: The International Guidance Document on Environmental Management
Accounting (EMA). 1st EMAN-Global Conference TUT, Tshwane (Pretoria), South
Africa, Oct 24-26, 2007.
6PČUQLFH,62,(&ýiVW3RVWXS\SURWHFKQLFNRXSUiFLýWYUWpY\GiQt
6PČUQLFH,62,(&ýiVW3UDYLGODSURVWDYEXD]SUDFRYiQtPH]LQiURGQtFKQRUHP
ýWYUWpY\GiQt
Doc. Ing. 0LURVODY+iMHN, Ph.D., Ministerstvo åLYRWQtKRSURVWĜHGt
9UãRYLFNi 10 Praha 10, tel.: 267122084, fax: 267126084
e-mail: [email protected]
RNDr. =GHQČN 6XFKiQHN, DHV CR, spol. s r.o.,
6RNRORYVNi 100/94, 186 00 Praha, tel.: 236080578, fax: 236080560
e-mail: [email protected]
64
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Literatura
.DEiWK',PSOHPHQWDFHUHSXEOLNRYpGDWDEi]H]DĜt]HQtSURQDNOiGiQtV odpady,
EDNDOiĜVNiSUiFH)DNXOWDLQIRUPDWLN\0DVDrykova univerzita, Brno.
3OiQRGSDGRYpKRKRVSRGiĜVWYt-LKRPRUDYVNpKRNUDMH
3OiQRGSDGRYpKRKRVSRGiĜVWYtý5
:HERYiSUH]HQWDFH-LKRPRUDYVNpKRNUDMHwww.kr-jihomoravsky.cz
:HERYiSUH]HQWDFH0LQLVWHUVWYDåLYRWQtKRSURVWĜHGtwww.env.cz
+ĜHEtþHN-+HMþ05RþQtY\KRGQRFHQtLQGLNiWRUĤRGSDGRYpKR
KRVSRGiĜVWYtY -LKRPRUDYVNpPNUDML=SUiYD.UDMVNpKR~ĜDGX-LKRPRUDYVNpKRNUDMH
Brno.
7. IDABC. European Interoperability Framework for pan-European eGovernment Services.
Version 1.0. Luxembourg: Office for Official Publications of the European Communities.
2004
9HMQDU30OQDĜtNRYi-0DQXiOSURYHGHQtHYLGHQFtSRGOH]iNRQDþ5/2001
6ERRGSDGHFKDR]PČQČQČNWHUêFKGDOãtFK]iNRQĤ2GSDGRYpIy-UXPþV±
26. ISSN 1212-7779.
Prof. RNDr. -LĜt+ĜHEtþHN, CSc.
,QVWLWXWELRVWDWLVWLN\DDQDOê]08
Kamenice 3, 625 00 Brno
Tel.: 420 603 217 052
e-mail: [email protected]
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Fakulta informatiky MU
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[email protected]
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Literatura
1. Department for Environment, Food and Rural Affairs/ Trucost (2006) Environmental Key
Performance Indicators ± Reporting Guidelines for UK Business (DEFRA, London, 2006)
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Y]iMHPQRXNRPXQLNDFLDLQWHJUDFL]QDORVWtRåLYRWQtPSURVWĜHGtPlanetaURþ;,,þ
12(2005). s. 7-11. ISSN 1213-3393.
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Kamenice 3, 625 00 Brno
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NACE
A 01.1
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Tabulka 2. 9êVOHGQiPDWLFH
,QGLNiWRU
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Kategorie 2
Kategorie 3
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3URI51'U-LĜt+ĜHEtþHN, CSc.
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Kamenice 3, 625 00 Brno
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Literatura:
1. EPA (United States Environmental Protection Agency): An Introduction to Environmental
Accounting As A Business Management Tool: Key Concepts And Terms (EPA 742-R-95001). Washington: United States Environmental Protection Agency, Office of Pollution
Prevention And Toxics (MC 7409), 1995.
2. Gray, R: Accounting for the Environment. New York: Markus Weiner Publishing, 1993.
5LWVFKHORYi,DNRO3ROLWLNDåLYRWQtKRSURVWĜHGt9\EUDQpNDSLWRO\ÒVWtQDG/DEHP
8QLYHU]LWD-DQD(YDQJHOLVW\3XUN\QČY ÒVWtQDG/DEHP,6%1-7044-779-6.
4. Schaltegger, S. and Burritt, R.: Contemporary Environmental Accounting. Sheffield:
Greenleaf Publishing, 2000.
5. Schaltegger, S. and Burritt, R.: Corporate Sustainability Accounting. A Catchphrase for
Compliant Corporations or a Business Decision Support for Sustainability Leaders? In
Schaltegger, S., Bennett, M. and Burritt, R. (Eds.): Sustainability Accounting and
Reporting. Dordrecht: Springer, 37-60, 2006. ISBN 1-4020-4079-2.
6. Schaltegger, S. et al.: Corporate Environmental Accounting. Chichester: Wiley and Sons,
1996.
7. Schaltegger, S., Bennett, M. and Burritt, R.: Sustainability Accounting and Reporting. An
Introduction. In Schaltegger, S., Bennett, M. and Burritt, R. (Eds.): Sustainability
Accounting and Reporting. Dordrecht: Springer, 1-33, 2006. ISBN 1-4020-4079-2.
8. Sigma project: The Sigma Guidelines-Toolkit. Sustainability Accounting Guide. London,
2003.
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Ergonomics, 3/2007, 5-14, 2007, ISSN 1337-0871.
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6|GHUTYLVW$5XQGPR7$DOWRQHQ0&RVWVRI2FFXSDWLRQDO$FFLGHQWVLQWKH1RUGLF
Furniture Industry (Sweden, Norway, Finland). Journal of Occupational Accident, 12, 7988, 1990.
Doc. Ing. -DURVODYD+\UãORYi, Ph.D.
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]DLQWHUHVRYDQêPLVWUDQDPLY UiPFL(063ODQHWDþ,66101-6898
2. &KRYDQFRYi-- Rusko, M.: Spectrum of voluntary tools used in application of
environmental policy. In: CO-MAT-TECH 2007 - 15th International Scientific
Conference : Quality assurance of products, safety of production and environment :
Proceedings of the contributions : 18-19 October 2007, Trnava. Trnava : AlumniPress,
2007. s. 134-143. ISBN 978-80-8096-032-2.
3. MDMHUQtN0HWDO3UHKĐDGGREURYRĐQêFKQiVWURMRYQD]OHSãRYDQLHHQYLURQPHQWiOQHKR
VSUiYDQLDQDSRGQLNRYHM~URYQL%UDWLVODYD$63(.V,6%1-80-88995-081.
4. Raiborn, C. A. ± Joyner, B. E.: Substantiate Environmental practice through
Environmental Reporting, Mission and Strategy. Environmental disclosure practices and
financial performance, Praeger Publishers, London, 2004, ISBN 1-56720-523-2
102
5. Rusko, M. ± .UHþPHURYi7(QYLURQPHQWDOUHSRUWVDVLPSRUWDQWHOHPHQWRISURenvironmentally oriented politics. ± In Proceedings from international scientific
FRQIHUHQFH³6XVWDLQDELOLW\DFFRXQWLQJDQGUHSRUWLQJDWPLFUR-economic and macroeconomic levels. Brno, May 28-30
6. Rusko, M. ± Piatrik, M. ± .RWRYLFRYi-(QYLURQPHQWiOQHPDQDåprstvo. - äLOLQD6WUL[
(GtFLD(9-3UYpVORYHQVNpY\GDQLH,6%1-969257-0-9, 175 s.
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mail: [email protected]
RNDr. Miroslav Rusko, PhD.,
6ORYHQVNiWHFKQLFNiuniverzita v Bratislave,
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mail: [email protected]
Mgr. Roman Chovanec,
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Abstrakt
The decisions made by managers in the Czech Republic at the moment are mostly influenced
by the trends reflecting the environmental problems. The study looks at the real situation of
analyzing the benefits of using quantitative methods in modeling management of small firms
with the application of computer system.
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104
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Maplesoft Inc. (http://www.maplesoft.com), resp. (http://www.maplesoft.cz). 6\VWpP 0DSOH Pi
YêUD]QRX XåLYDWHOVNRX YêKRGX åH VNêWi QHMHQ YHOPL SRKRGOQČ REVOXåQp D GRVWXSQČ
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komunikaci v mnoha oborech (http://www.maplesoft.com/applications/).
3UREOpP PRGHORYiQt SRSWiYN\ YåG\KUDMHSULPiUQt~ORKX 9HILUPČE\O SURYHGHQSRGUREQê
SUĤ]NXPDY\KRGQRFHQDSRSWiYNDSRGDQpPSURGXNWXILUP\SRPRFtPDWHPDWLFNpKRPRGHOX
NWHUêP E\O ]YROHQ W]Y NXELFNê VSOLQH ]GH MLå MH XYHGHQ Y SRGREČ MDNi MH REY\NOi
v HNRQRPLFNp OLWHUDWXĜH WM PQRåVWYt Q MDNR QH]iYLVOi D FHQD P MDNR ]iYLVOi SURPČQQi
SĜLþHPåGČOHQtDSRþHWLQWHUYDOĤQH]iYLVOHSURPČQQpE\OYROHQWDNDE\VLWXDFHFHONRYČLSUR
PDQDJHUD ÄQHPDWHPDWLND³ E\OD VUR]XPLWHOQi D SĜLWRP UDFLRQiOQČ NRUHVSRQGRYDOD V
UHiOQêPL ILUHPQtPL PRåQRVWPL .XELFNê VSOLQH E\O ]YROHQ L ] WRKR GĤYRGX DE\ EOtåH
NRStURYDO]iYLVORVWHQGRJHQQtFKYHOLþLQSĜLXåãtP]DPČĜHQtQDMHMLFKGtOþtLQWHUYDO\
¾ 0RGHOSRSWiYN\DE jaho kubicNêVSOLQH: P = spline([ 2, 3, 4, 5],
[ 25, 13, 9, 4], Q, Cubic);
¾ *UDILFNêPRGHOSRSWiYN\: plot(DE(Q), Q=1..6);
105
2EUi]HN0RGHOSRSWiYN\MDNRNXELFNêVSOLQH
9êEČUDR]QDþHQtGtOþtFKSĜHGSLVĤDE1, DE2, DE3 YHVP\VOXSOQêFKLQWHUYDOHFKVSOLQH
z hlHGLVNDUHiOQpFHQRYpVWUDWHJLHWpWRILUP\SURQiVOHGQiY\KRGQRFRYiQt]DSLãPH
¾ DE1:=proc(Q) (179/5+(61/5)*Q-(66/5)*Q^2+(11/5)*Q^3,Q)end;
¾ DE2:=proc(Q) 881/5-(641/5)*Q+(168/5)*Q^2-3*Q^3 end;
¾ DE3:=proc(Q) -67+271/5*Q-12*Q^2+4/5*Q^3 end;
Poznamenejme: KubickêVSOLQH
o jH YKRGQêP PRGHOHP SUR DQDOê]X ]iYLVORVWt HNRQRPLFNêFK YHOLþLQ D
LQWHUSUHWDFL HNRQRPLFNêFK MHYĤ 1XPHULFNp KOHGLVNR SĜL UXþQtP Y\þtVORYiQt
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VSOLQH D SURWR QHQt WĜHED REHFQp Y]RUFH RGYR]RYDW Y\KRGQRFRYiQtP
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o MGHRLQWHUSRODFL]iYLVORVWLSRþiVWHFKSRO\QRPHPWĜHWtKRVWXSQČ]DFKRYiYDMtFt
XUþLWp YODVWQRVWL JUDI IXQNFH SURFKi]t YãHPL SĜHGHSVDQêPL X]O\ SRGPtQND
spojitosti i se VYRX SUYQt D GUXKRX GHULYDFt ]DMLãĢXMH QD VOHGRYDQpP RERUX
Y\PH]HQpPX]O\GRVWDWHþQRXKODGNRVWQiYD]QRVWLMHGQRWOLYêFKþiVWtVSOLQHY
X]OHFK Y NDåGpP LQWHUYDOX WYRĜHQpP VRXVHGQtPL X]O\ VSOLQH VSOêYi V MLVWêP
SRO\QRPHPVWXSQČ
¾ 0RGHOQDEtGN\S
1D ]iNODGČ GORXKRGREêFK ILQDQþQtFK SR]RURYiQt D YêND]Ĥ E\O ] ~URYQČ ILUHPQtKR
SURVWĜHGt VWDQRYHQ L YHOPL MHGQRGXFKê OLQHiUQt PRGHO QDEtGN\ DE\ E\OD LGHQWLILNRYiQD
URYQRYiåQiFHQDDWHG\] WRKRRGYR]HQDQDSĜtNODGMDNRYVWXSQtKRGQRWDFHQ\SURGXNWXQDWUK
(zde JUDILFN\LSRþHWQČĜHãHQRSURGtOþtþiVWLVSOLQH
¾ S:=proc(Q) 7.3+(6.1)*Q end;
¾ 5RYQRYiKD] PRGHOXSRSWiYN\DQDEtGN\FHQDDPQRåVWYtJUDILFN\LSRþHWQČ
¾ plot({DE(Q), S(Q)},Q=2..4);
106
2EUi]HN0RGHO\SRSWiYN\DQDEtGN\URYQRYiåQiFHQDDURYQRYiåQpPQRåVWYt
¾ solve(DE1(Q)=S(Q),Q);
o
Error, (in solve) invalid arguments
¾ solve(DE2(Q)=S(Q),Q);
o
¾ solve(DE3(Q)=S(Q),Q);
o
¾ S(2.346836946);
QHERWpåMDNR
¾ DE2(2.346836946);
ěHãHQtP WĜt MHGQRGXFKêFK URYQLF E\OD HYLGHQWQČ REGUåHQD MHGLQi VP\VOXSOQi UHiOQi
rovQRYiåQi KRGQRWD FHQ\ RGSRYtGDMtFt URYQRYiåQpPX PQRåVWYt v intervalu 3;4! YL]GtOþtþiVWVSOLQHDE2MDNMHYLGČW] YêSRþWRYêFKLJUDILFNêFKYêVWXSĤ
v Maple.
¾ 0RGHOFHONRYpKRSĜtMPXTR DPRGHO\FHONRYêFKQiNODGĤTC a TC1
1D ]iNODGČ Y\PRGHORYDQp SRSWiYN\ E\O Y\MiGĜHQ REY\NOêP ]SĤVREHP PRGHO
FHONRYpKR SĜtMPX TR(Q) = Q˜DE(Q NGH YêUD] DE(Q R]QDþXMH PRGHO SRSWiYN\
v NRUHVSRQGHQFLVHVWDQRYHQêPNXELFNêPVSOLQH
¾ TR:=proc(Q) Q*DE(Q)end;
Z ILQDQþQtFK YêND]Ĥ ILUP\ E\O\ GiOH PRGHORYiQ\ FHONRYp QiNODG\ TC MDNR VRXþHW
FHONRYêFK IL[QtFK QH]iYLVOêFK QD SURGXNFL Q D FHONRYêFK YDULDELOQtFK QiNODGĤ MDNR
NYDGUDWLFNi]iYLVORVW QD SURGXNFL Q-DNE\ORXYHGHQRSĤYRGQČQiNODG\ QD DNWLYLW\ ILUP\
]DWtåHQp YêVWXS\ VRXYLVHMtFtPL V ochranou a ãHWĜHQtP åLYRWQtKR SURVWĜHGt PDMLWHO ĜHãLO
SUĤEČåQČYþOHĖRYiQtPGRQiNODGĤ~PČUQêFKSURGXNFLWMGRFHONRYêFKYDULDELOQtFKQiNODGĤ
SĜtSPLPRĜiGQpPXQiNODGXILUP\1RYiNRQFHSFHPDMLWHOHQDVWDYXMH]iVDGQt]PČQXDWRYH
IRUPČ LQYHVWLFH GORXKRGREČMãtKR FKDUDNWHUX FRå VH Y FHONRYêFK QiNODGHFK R]QDþPH MHMLFK
novou verzi TC1 SURPtWOR Y SURSRUFLRQDOLWČ FHONRYêFK IL[QtFK D FHONRYêFK YDULDELOQtFK
QiNODGĤWDNWRVURYQHMPH
SĤYRGQČ
¾ TC:=proc(Q) 8.60 + 7.2*Q + 0.2*Q^2 end;
QRYČ
107
¾ TC1:=proc(Q) 12.60 + 4.2*Q + 0.2*Q^2 end;
Z QtåH XYHGHQpKR REUi]NX Y QČPå MVRX PRGHORYiQ\ IXQNFH FHONRYpKR SĜtMPX TR
NXELFNêVSOLQHDSĤYRGQtLQRYiIXQNFHFHONRYêFKQiNODGĤTC a TC1, lze snadno vyhodnotit
ĜDGX LQIRUPDFt UR]KRGQêFK SUR ILUHPQt PDQDJHPHQW QDSĜtNODG UR]SČWt SURGXNFH NG\ firma
Y\ND]XMH]LVNWMNĜLYNDTR MHQDGNĜLYNRXTCVQDGQRXPDWHPDWLFNRXSURFHGXURXO]HXUþLW
SURGXNFL PD[LPDOL]XMtFt ]LVN D MHKR YêãL SĜtSDGQČ KRGQRWLW SUXåQRVW SRSWiYN\ E (tj.
P dQ
). Vzhledem k GtOþtPX ]iPČUX PDQDJHUD ILUP\ D GiOH k rozsahu tohoto
E ˜
Q dP
SĜtVSČYNX VH WDNRYêPL ~YDKDPL QHEXGHPH ]DEêYDW MH YãDN YKRGQp SRGWUKQRXW åH
SUREOHPDWLND D GLVNX]H SUXåQRVWL SRSWiYN\ QD GtOþtFK LQWHUYDOHFK XUþHQêFK MHGQRWOLYêPL
SRSLV\ NXELFNêP VSOLQH E\ E\OD XåLWHþQi D ]DMtPDYi SUR ]iPČUQp ]Y\ãRYiQt þL VQLåRYiQt
SĜtMPX E\Ģ SRþHWQČ QiURþQi 3UXåQRVW SRSWiYN\ MH WRWLå IXQNFt FHQ\ P, a tedy z GtOþtFK
SĜHGSLVĤ SUR NXELFNê VSOLQH PXVt EêW Y\MiGĜHQ D GLVNXWRYiQ 9\XåLWt V\VWpPX 0DSOH
YêSRþHWQtSRVWXS\YHOPL]U\FKOtDJUDILFN\SĜHKOHGQČYL]XDOL]XMt15
¾ plot({TC(Q),TC1(Q), TR(Q)},Q=0..6);
2EUi]HN0RGHO\FHONRYêFKQiNODGĤSĤYRGQČLQRYČFHONRYêSĜtMHP
%\O\ SURSRþtWiQ\ KRGQRW\ YêãH XYHGHQêFK YHOLþLQ TR, TC a TC1 SĜL URYQRYi]H D
QiVOHGQČRGSRYtGDMtFtKRGQRW\SĜHGSRNOiGDQpKR]LVNX PR a PR1WHG\SURSĤYRGQt a novou
VLWXDFL þtPå E\O\ ]tVNiQ\ SRPČUQČ SĜt]QLYp K\SRWHWLFNp YDULDQW\ QHERĢ QRYRX LQYHVWLFt
]Y\ãXMtFtFHONRYpIL[QtQiNODG\DVQLåXMtFtFHONRYpYDULDELOQtQiNODG\SĜLURYQRYi]HGRFKi]t
k QDYêãHQt]LVNX
¾ TC(2.346836946);
¾ TC1(2.346836946);
¾ TR(2.346836946);
3ĤYRGQČ- ]LVNSĜLURYQRYi]H:
¾ PR:=TR(2.346836946)-TC(2.346836946);
15
3UR]DMtPDYRVWXYHćPHY ]iYČUXSĜtVSČYNXMDNVL0DSOHREHFQČSRUDGtV Y\KOHGiQtPLQYHU]QtIXQNFH
EH]RPH]HQtLQWHUYDOXN SĜHGSLVXIXQNFHDE2.
108
1RYČ- ]LVNSĜLURYQRYi]H:
¾ PR1:=TR(2.346836946)-TC1(2.346836946);
6NXWHþQêPLHPSLULFNêPLKRGQRWDPL]MLãWČQêPLYHILUPČYHVOHGRYDQêFKDVURYQDWHOQêFK
osm obdREtSĤYRGQtDQRYpVLWXDFHO]HPRGHORYDWIXQNFt]LVNX PR SĤYRGQČDPR1 QRYČ
PHWRGRXQHMPHQãtFKþWYHUFĤ
¾ with(stats);
3ĤYRGQČPRGHO]LVNXPR:
¾ Tvalues:=[1.,2.,3.,4.,5.,6.,7.,8.,9.];
PRvalues:=[16.60,21.0,20.0,21.6,10.8, 28.7,25.6,10.8,
22.7];
¾ eq_fit:= fit[leastsquare[[T, PR], PR =
c*T^3+d*T^2+e*T+f,{c,d,e,f}]]([Tvalues, PRvalues]);
¾ PR:=proc(T) 0.1691919192e-1*T^3.3759740260*T^2+2.492821068*T+15.39047619 end;
1RYČPRGHO]LVNXPR1:
¾ Tvalues:=[1.,2.,3.,4.,5.,6.,7.,8.,9.];
PR1values:=[12.60,20.0,18.00,23.6,19.8, 31.7,23.6,17.8,
21.7];
¾ eq_fit:= fit[leastsquare[[T, PR1], PR1 =
m*T^3+n*T^2+o*T+p, {m,n,o,p}]]([Tvalues, PR1values]);
¾ PR1:=proc(T) -0.2441077441e-2*T^3.4437950938*T^2+5.468169793*T+8.239682540 end;
Vizualizace obou PRGHOĤ]LVNXPR a PR1:
¾ plot({PR(T),PR1(T)},T=0..9);
2EUi]HN0RGHO]LVNXSĤYRGQČDQRYČ
=KRGQRFHQtRERXPRGHOĤ]LVNXPR a PR1 YL]XiOQČDYêSRþWHP
9L]XiOQtPY\KRGQRFHQtPDQtåHGRORåHQêPLYêSRþW\O]HNRQVWDWRYDWåH
109
¾ SUYQt GYČ QHFHOi REGREt E\ ]LVN GOH SĤYRGQtKR PRGHOX SĜHYêãLO QRYê PRGHO ]LVNX
UR]GtO PDWHPDWLFN\ RGSRYtGi REVDKX ~WYDUX PH]L SĜtVOXãQêPL NĜLYNDPL Y OHYp þiVWL
REUi]NXDNYêSRþWXE\ORY 0DSOHXåLWRXUþLWpKRLQWHJUiOXNWHUêPVHILUPDMLåĜtGLOD
SURWRUR]GtOQiKRGQRWD]LVNXVHURYQi 3SĜLþHPåFHONRYê]LVN]DYãHFK
RVPREGREtE\þLQLO
¾ v GDOãtFKREGREtFKYãDNQRYêPRGHO]LVNXSĜHYêãLOSĤYRGQtPRGHOGOHDQDORJLFNpKR
YL]XiOQtKR Y\KRGQRFHQt D PDWHPDWLFNpKR YêSRþWX SURWR UR]GtOQi KRGQRWD ]LVNX VH
URYQiSĜLþHPåFHONRYê]LVN]DYãHFKRVPREGREtþLQt
9êSRþW\SĜtVOXãQpN SĜHGFKR]tPX]KRGQRFHQt
¾ solve(PR(T)=PR1(T), T);
¾ 3SUYQt LQW357-PR(T),T=1..2.696723379);
¾ 3GUXKp LQW357-PR(T),T=2.696723379..9.);
¾ PA:= int(PR(T),T=1..9);
¾ PB:= int(PR1(T),T=1..9);
¾ 172.9466089-159.3477633;
¾ 17.07248276-3.473637162;
=iYČUHþQiDQDOê]DVLWXDFH
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]PČQDPL RãHWĜXMtFt DNWLYLW\ ILUP\ Y REODVWL åLYRWQtKR SURVWĜHGt VRXYLVHMtFt V ĜHãHQtP
VWĜHGQČGREpKR SUREOpPX QHJDWLYQtFK H[WHUQDOLW GOH SURJQRVWLFNp K\SRWp]\ ]LVNRYRVW ILUP\
GRVDKRYDOD Y\ããtFK KRGQRW 'OH VNXWHþQêFK ~GDMĤ YãDN VNXWHþQê ]LVN SR ]PČQČ SURSRUFt
FHONRYêFK QiNODGĤ YH VOHGRYDQêFK SUYQtFK GYRX QHFHOêFK þDVRYêFK ~VHFtFK E\O QLåãt
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Reference
1. Frank R. H. 0LNURHNRQRPLHDFKRYiQt 3ĜHORåLOD+HOHQD)LDORYiDNRO1DNODGDWHOVWYt
Svoboda, Praha, 1995.
+ĜHEtþek a kol. (QYLURQPHQWiOQt~þHWQLFWYtQDPLNUR~URYQL 0ä33UDKD3ODQHWD
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VWXGLMQtFKSURJUDPHFK9êURþQtYČGHFNiPH]LQiURGQtNRQIHUHQFH)DNXOW\SRGQLNDWHOVNp
9\VRNpKRXþHQtWHFKQLFNpKRY %UQČBrno, 2007.
4. Slavin S. L. Microeconomics. Boston: Irwin/McGraw-Hill, 1996.
âNDSD6Mikroekonomie. DGtO6WXGLMQtWH[WSURNRPELQRYDQRXIRUPXVWXGLD
$NDGHPLFNpQDNODGDWHOVWYt&(50VUR%UQR
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UR]KRGRYDFtFK~ORKYSRGQLNXVFtOHPRFKUDQ\åLYRWQtKRSURVWĜHGt0ä33UDKD3ODQHWD
NYČWHQ
7. Varian H. R. Mikroekonomie3ĜHNODG,QJ/LERU*UHSD3UDKD9LFWRULD3XEOLVKLQJ
1995.
8. http://www.maplesoft.com
9. http://www.maplesoft.cz
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[email protected]
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Reference
1. .RYDQLFRYi': -DNSRUR]XPČWVYČWRYêPHYURSVNêPDþHVNêP~þHWQtPYêND]ĤPPraha,
Bova Polygon 2004, s. 304.
2. .UXSRYi/± 9DãHN/± ýHUQê90H]LQiURGQtVWDQGDUG\ILQDQþQtKRYêND]QLFWYt3UDKa,
VOX 2006, s. 1050.
3. www.iasplus.com - International Financial Reporting Standards (IFRS) / International
Accounting Standards and interpretations (IAS). Prague 2005.
Identifikace autora:
Ing. Bohuslava .QDSRYi, CSc.
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SUDNWLFNêFK SRåDGDYNĤ MH YãDN YåG\ PHQãt QHå QHERĢ SRURYQiYiPH XåLWHþQRX HQHUJLL D
HQHUJLLQDYVWXSX(NRQRPLHSRMHPHIHNWLYQRVWLY]WDKXMHSĜtPRN KRGQRWiPDSURWRMHQXWQp
Y]GiW VH SĜHGVWDY\ R VWDWLFNp LQKHUHQWQt HIHNWLYQRVWL +RGQRFHQt HIHNWLYQRVWL UHVS DVSHNWX
KRVSRGiUQRVWLMHYåG\SRGPtQČQRKRGQRWRYêPY\MiGĜHQtPQiNODGĤDSĜtQRVĤ+RGQRW\MVRX
VStãH QHå REMHNWLYQtP PČĜLWHOQêP þL QHPČQQêP D YåG\ SODWQêP Y\MiGĜHQtP VXEMHNWLYQt D
SURPČQOLYp
3ĜHQRVYê]QDPĤSRMPXHIHNWLYQRVW] WHFKQLFNêFKRERUĤGRHNRQRPLHD] KRVSRGiĜVNpREODVWL
GRGDOãtFK GLVFLSOtQVSROHþHQVNêFKYČGMHSRFKRSLWHOQê=DYiGČMtFtRYãHPPĤåHEêWVHWUYiQt
u SĤYRGQtFK Yê]QDPĤ 9 QRYêFK NRQWH[WHFK MH QXWQR SRMHP XSĜHVQLW (IHNWLYQRVW
LPSOHPHQWDFH SROLWLFNpKR SURJUDPX MH MHGQtP ] SĜtSDGĤ NG\ VH RWHYtUi ãLURNi SDOHWD
UR]GtOQêFKLQWHUSUHWDFtYê]QDPXSRMPXDWtPL]DGiQtKRGQRFHQt
5iPHFSROLWLFNpKRSURFHVX
9HĜHMQê VHNWRU WM RUJiQ\ YHĜHMQp VSUiY\ RULHQWXMH YêNRQ VYp PRFL QD ĜHãHQt SROLWLFN\
Y\PH]HQêFKSUREOpPĤDWpPDWýLQQRVWLRUJiQĤPRKRXEêWYtFHþLPpQČSOiQRYDQpDĜt]HQp
ýtP YtFH WČFKWR þLQQRVWt MH SOiQRYiQR WtP YtFH MH SROLWLND D SROLWLFNê SURJUDP ]ĜHMPê D
]ĜHMPČ MH MHGQRGXããt SĜLĜDGLW MLP XUþLWp DNWLYLW\ YHĜHMQpKR VHNWRUX 3OiQRYiQt þLQQRVWt D
UR]KRGRYiQt R MHMLFK VRXVOHGQRVWL D REVDKX MH RYãHP SRX]H þiVW FHONX MHQå Pi SRYDKX
procesu.
136
7RWR SRMHWt YHĜHMQêFK SROLWLN RYãHP QHQt MHGLQp NWHUp MH Y RGERUQêFK NUX]tFK GLVNXWRYiQR
9OLYQtDXWRĜL]PtQČQt:LQNOHUHPVWUUR]OLãXMtGYČGRPpQ\SĤVREHQtYHĜHMQpPRFL
YHĜHMQRX SROLWLNXDYHĜHMQRX VSUiYX3ROLWLND]QDPHQiYêYRM DSURVD]RYiQt QRYêFKSĜtVWXSĤ
k ]DMLãWČQt YHĜHMQêFK ]iMPĤ ]DWtPFR VSUiYD VH ]DEêYi XGUåRYiQtP D YêNRQHP VWiYDMtFtFK
SUDFRYQtFK VWDQGDUGĤ D SRVWXSĤ GHILQRYDQêFK ]iYD]QêPL QRUPDPL 7DNRYp UR]OLãRYiQt
GRYROXMH XSĜHVQLW KRGQRFHQt HIHNWLYQRVWL EXć QD KRGQRFHQt LPSOHPHQWDFH SROLWLN\ QHER
KRGQRFHQtHIHNWLYQRVWLYHĜHMQpVSUiY\YSUD[LSURYiGČQpMHQDSĜKRGQRFHQtNYDOLW\YHĜHMQp
VSUiY\DYOiGQtFKLQVWLWXFt
'RSRVXG E\OD UR]SUDFRYiQD ĜDGD V\VWHPDWLFNêFK SRSLVĤ D Y\VYČWOHQt SROLWLFNpKR SURFHVX
8YHćPH]GH]iNODGQtDVUR]XPLWHOQêHWDSRYêYêNODG+RZOHWWDD5DPHVKH ,Q+iYD
VWU MHQå VOHGXMH DQDORJLL PH]L SROLWLFNêP SURFHVHP D Ii]HPL ĜHãHQt GREĜH
VWUXNWXURYDQpKRSUREOpPX
2EUi]HN2:
0RGHOSROLWLFNpKRSURFHVXDMHKRDnalogie k SURFHVXĜHãHQtSUREOpPĤ
=GURMVFKpPDY\WYRĜHQRSRGOHSRSLVX+RZOHWW& 5DPHVK,Q+iYDVWU
)i]H SROLWLFNpKR SURFHVX ]REUD]HQp Y REUi]NX SĜHGVWDYXMt LGHiOQt UDFLRQiOQt VWUXNWXUX
SROLWLFNpKR SURFHVX 7HRUHWLFN\ O]H DUJXPHQWRYDW åH SURFHV Y WpWR VWUXNWXĜH EXGH VNXWHþQČ
137
~þLQQê D HIHNWLYQt 9HGOH WRKR SDN EXGH MHGQRGXãt SURFHV V touto strukturou analyzovat
a Y\KRGQRFRYDWDSURW\WRDQDOê]\DKRGQRFHQtO]HQDYUKQRXWMHGQRWQRXPHWRGLNX
-HQXWQR]GĤUD]QLWåHIi]HSROLWLFNpKRSURFHVXSĜHGVWDYXMtUDFLRQDOLVWLFNêDPRGHORYêSRKOHG
QDSROLWLFNêSURFHV7DNRYêPRGHOMHQXWQRSRXåtYDWSRX]HMDNRQiVWURMSURGHILQRYiQtMtPå
MHY\WYiĜHQRXPČOpVFKpPDUHDOLW\3DUVRQVVWUXSR]RUĖXMHQDWRåHWDNRYêPRGHO
]GĤUD]ĖXMH UDFLRQiOQt NRQFHSW\ SROLWLFNpKR SURFHVX MHå RYãHP QH]RKOHGĖXMt ĜDGX
HPLSLULFNêFK]MLãWČQtIDO]LILNXMtFtFKWHQWRUDFLRQiOQtNRQFHSW
3RPRFt WRKRWR PRGHOX O]H RG RVWDWQt DNWLYLW SROLWLFNêFK DNWpUĤ Y\PH]LW Ii]L Y Qtå GRFKi]t
k UHDOL]DFLUR]KRGQXWtDYêNRQXþLQQRVWt± LPSOHPHQWDþQtIi]L-HOLNRåLPSOHPHQWDFH]QDPHQi
MDN DNW LPSOHPHQWDFH WDN YêVOHGHN LPSOHPHQWDFH O]H SĜtPR GHILQRYDW SRMHP HIHNWLYQRVW
implementace.
2EUi]HN XND]XMH QD GDOãt DVSHNW KRGQRFHQt HIHNWLYQRVWL ± SRURYQiYDW O]H QHMHQ SRþiWHþQt
a NRQHþQpKRGQRW\DOHWDNpMHGQRWOLYpQiYUK\ĜHãHQtUHVSMHMLFKYêVWXS\PH]LVHERX7RWR
KRGQRFHQtYDULDQWSDNRGND]XMHQDGDOãtGYD]iNODGQtW\S\SRVX]RYiQtHIHNWLYQRVWL
1.
SRVX]RYiQtH[-post,
2.
SRVX]RYiQtH[-ante.
V SĜtSDGČ åH MH KRGQRFHQD HIHNWLYQRVW LPSOHPHQWDFH GRNRQþHQp SROLWLN\ MH SURYiGČQR H[SRVW KRGQRFHQt &KDUDNWHULVWLFNRX SUR H[-SRVW SRVX]RYiQt MH VNXWHþQRVW åH MLå E\O\
UHDOL]RYiQ\ SĜHGSLV\ D SRN\Q\ GHILQRYDQp Y SROLWLFNpP SURJUDPX D MVRX SR]QDWHOQp MHMLFK
HIHNW\YêVOHGN\ .URPČ H[-SRVW KRGQRFHQt O]H HYDOXDFL SRWHQFLiOQtFK YêVOHGNĤ D GRSDGX
SURYpVW MHãWČ SĜHG ]DKiMHQtP LPSOHPHQWDFH D SĜHG SĜLMHWtP UR]KRGQXWt WM YH Ii]L QiYUKX
SROLWLN\ 5DFLRQiOQtP GRSRUXþHQtP MH Wpå UHDOL]RYDW KRGQRFHQt Y SUĤEČKX LPSOHPHQWDFH WM
W]YÄLQWHULPKRGQRFHQt³WMSUĤEČåQČPRQLWRURYDWGRSDG\DYêVOHGN\DSĜtSDGQČXSUDYRYDW
SDUDPHWU\ SĜHGSLVĤ D þLQQRVWt WDN DE\ NRULJRYDO\ LPSOHPHQWDFL VPČUHP N SĜLMDWêP FtOĤP
QHERDE\URYQRXXSUDYLO\FtOH
+RGQRFHQt HIHNWLYQRVWL H[-post i ex-DQWH RYãHP Y\åDGXMH XSĜHVQLW Yê]QDP HIHNWLYnosti
v NRQWH[WX KRGQRFHQt SROLWLFNêFKSURJUDPĤ 2IIHXYiGt WĜLQXWQp SRGPtQN\]DMLãWČQt
HIHNWLYQRVWL DGHNYiWQt LGHQWLILNDFH SUREOpPX D DGHNYiWQt ĜHãHQt SUREOpPX .URPČ VSOQČQt
WČFKWR GYRX SRGPtQHN MH HIHNWLYQRVWL GRVDåHQR WHKG\ SRNXG QHGRFKi]t LPSOHPHQWDFt
SROLWLFNpKR SURJUDPX N QH]DPêãOHQêP ~þLQNĤP 2IIHKR QXWQp SRGPtQN\ QHMVRX UR]YHGHQ\
GRYODVWQRVWtÄDGHNYiWQt³LGHQWLILNDFHDĜHãHQtSUREOpPXD]MHYQČVHRULHQWXMtQDSUYQtYê]QDP
efektivnosti v SULPiUQtPNRQFHSWX± HIHNWLYQRVWLMDNR~þLQQRVWGRVDåHQtĜHãHQtSUREOpPXFtOH
. KRGQRFHQt HIHNWLYQRVWL LPSOHPHQWDFH MH WDN QXWQR ]QRYX SRGUREQČ DQDO\]RYDW ĜHãHQê
SUREOpP D MHKR GRVWXSQi ĜHãHQt 9 QHSRVOHGQt ĜDGČ WRWR KRGQRFHQt PXVt SRVRXGLW PtUX
]iYDåQRVWL YHGOHMãtFK HIHNWĤ LPSOHPHQWDFH 3RGPtQN\ YãDN SĜHGVWDYXMt VStãH QHå NULWpULD
HIHNWLYQRVWLSĜHGSRNODG\~þLQQpKRĜHãHQt
Ringen (1987, str. SRGREQČ SĜHGNOiGi SRGPtQN\ HIHNWLYQRVWL NWHUp PDMt QRUPDWLYQt
charakter ± FtOH D ]YROHQp SURVWĜHGN\ N MHMLFK GRVDåHQt PXVt PtW YHĜHMQRX SRGSRUX D
DSOLNRYDQp QiVWURMH PXVt EêW Y]KOHGHP N UHGLVWULEXþQtP FtOĤP ~þLQQp ,PSOHPHQWDFH
SROLWLFNpKRSURJUDPXE\GiOHQHPČODY\YRODWWDNRYpMHGQiQtMHGQRWOLYFĤQHERVNXSLQMHåE\
RPH]RYDORþLEUiQLORGRVDåHQtFtOĤ
6DEDWLHUD0D]PDQLDQIRUPXORYDOLQD]iNODGČHPLSLULFNêFK VWXGLtVRXKUQSRGPtQHN±
DWULEXWĤ SROLWLFNpKR SURFHVX NWHUp YHGRX N HIHNWLYQtPL SROLWLFNpPX SURJUDPX , Y tomto
SĜtVWXSX MH HIHNWLYQRVWt PtQČQ ~þLQQRVWQt DVSHNW HIHNWLYQRVWL QLNROL QXWQČ Wpå KRVSRGiUQRVW
programu.
138
Tabulka 1 NuWQpSRGPtQN\HIHNWLYQtSROLWLN\
$WULEXWSROLWLFNpKR
procesu
3RåDGDYHN
1
&tOSROLWLN\
=ĜHMPê]ĜHWHOQêMDVQČGHILQRYDQêDSĜtPRþDUê
2
0RGHOGRSDGĤD
~þLQNĤ
5R]KRGXMtFtDNWpĜLSROLWLFNpKRSURFHVXRStUDMtVYp
UR]KRGQXWtRX]QiYDQêWHRUHWLFNêPRGHOSĜtþLQa
QiVOHGNĤ5HJXORYDQpVXEMHNW\DSUDFRYQtFL
LPSOHPHQWDþQtFKDJHQWXUPDMtYW\WRPRGHO\GĤYČUX
3
,PSOHPHQWDþQt
struktura
,PSOHPHQWDþQtVWUXNWXUD]GURMHSĜHGSRNODG\
RUJDQL]DFHMVRXGREĜHSĜLSUDYHQpDMHMLFKUROHMVRX
MHGQR]QDþQČGHILQRYiQ\
4
MotivacHD]DSRMHQt
3UDFRYQtFLLPSOHPHQWDþQtFKDJHQWXUPXVtEêW
ORDMiOQtDNRPSHWHQWQt
5
Legitimnost politiky
1DYUåHQiDLPSOHPHQWRYDQiSROLWLNDVHWČãtSRGSRĜH
]iMPRYêFKVNXSLQ
6
Socio-HNRQRPLFNi
stabilita
1XWQiSRGPtQNDHIHNWLYQRVWL± YQHVWDELOQtFK
SRGPtQNiFKVH]Y\ãXMHQHMLVWRWDMHGQiQtDYêVOHGNĤ
Pramen: upraveno dle Winkler, 2002.
(IHNWLYQRVW MH SRGPtQČQD MDN VSOQČQtP YêFKR]tFK SĜHGSRNODGĤ D WXGtå SĜLSUDYHQRVWt
k LPSOHPHQWDFL WDN L QiVOHGQRX ~þLQQRVWt RSDWĜHQt YĤþL SOiQRYDQêP FtOĤP D UHJXORYDQpPX
jeGQiQt 3ĜL DQDOê]H SROLWLFNpKR SURFHVX MH HIHNWLYQRVW MHGQtP ] UDFLRQiOQtFK DVSHNWĤ
Y\KRGQRFRYiQt 6SROX V HNRQRPLFNRX HIHNWLYQRVWt MHå Y\KRGQRFXMH SRPČU PH]L KRGQRWRX
GRVDåHQêFK YêVWXSĤ D KRGQRWRX Y\QDORåHQêFK ]GURMĤ MVRX WDWR GYČ SRMHWt HIHNWLYQRVWL
raFLRQDOLVWLFNpKRW\SX
Racionalita je v RERX SĜtSDGHFK MHGQDN QiVWURMHP YROE\ SURVWĜHGNĤ D FtOĤ D MHGQDN QRUPRX
KRGQRFHQt 2UJiQ\ YHĜHMQp VSUiY\ NWHUp SURYiGt LPSOHPHQWDFL WM MHMLFK ]DPČVWQDQFL
UHIHUHQWL RGERUQtFL D YHGRXFt D GRNRQFH L YHĜHMQi SRGSRUD FtOĤ D SURVWĜHGNĤ MVRX Y tomto
VP\VOX SRX]H QiVWURML HIHNWLYQt LPSOHPHQWDFH )R[ VWU GR WHRUHWLFNp GLVNXVH R
SROLWLFNpP SURFHVX D~þLQQRVWL Ii]HLPSOHPHQWDFHYVWRXSLOV SRMPHP LPSOHPHQWDþQt GHILFLW
k QČPå GRFKi]t SRNXGQHMVRX VSOQČQ\ IRUPiOQt D UDFLRQiOQt SRGPtQN\ ~þLQQpKR SURJUDPX
,PSOHPHQWDþQtGHILFLWSDNLPSOLNXMHQHHIHNWLYQtSROLWLFNêSURJUDP
Podle Foxe (1991, str. RYãHP PĤåHPH UHDOLWX VWXGRYDW QHMHQ SUL]PDWHP IRUPiOQt
UDFLRQDOLW\1DLPSOHPHQWDFLPĤåHPHQDKOtåHWWDNpMDNRQDVRFLiOQtSURFHVEČKHPQČKRåMHKR
DNWpĜL WUDQVIRUPXMt YVWXS\ QD YêVWXS\ $NWpĜL YVWXSXMt D MHGQDMt Y VtWL Y]WDKĤ V RVWDWQtPL
DNWpU\SURYiGtYODVWQtKRGQRFHQtDRSDNRYDQČSĜHKRGQRFXMtYVWXS\DYêVWXS\Y ]iYLVORVWLQD
MHMLFK]Y\FtFKWUDGLFtFK DKRGQRWRYêFKSUHIHUHQFtFK ,PSOHPHQWDFH DSROLWLFNêSURJUDPWDN
QHMVRX L]RORYDQêPL þiVWPL SR]LWLYQČ Y\PH]HQpKR V\VWpPX SROLWLFNpKR SURFHVX DOH Wpå
SURGXNWHP NXOWXU\ 6NXWHþQi UDFLRQDOLWD MH WXGtå UDFLRQDOLWD VSROHþQRVWL QLNROL DEVWUDNWQt
IRUPDOL]RYDQiUDFLRQDOLWD
'DOãtP IDNWRUHP MHQå WHG\ RYOLYĖXMH ]SĤVRE UR]KRGRYiQt R ĜHãHQt D SURYiGČQp þLQQRVWL MH
FHOêVRFLiOQtV\VWpPY QČPåSROLWLFNêSURFHVSUREtKi(IHNWLYQRVWVH]GHSĜLNOiQtN Yê]QDPX
139
Ä~þLQQRVW³DMHMtREVDKQHQtGiQDEVWUDNWQtPLIRUPiOQtPLSUDYLGO\DNULWpULLUDFLRQDOLW\QêEUå
UDFLRQDOLW\ VSROHþHQVNp Y Qtå VH RGUiåt NXOWXUD MDN RUJiQĤ YHĜHMQp VSUiY\ WDN GRWþHQpKR
obyvatelstva.
)R[GiOHUR]YiGtSRGPtQN\VNXWHþQpUDFLRQDOLW\-VRXMLPLOHJLWLPQRVWSROLWLN\DVRXGUåQRVW
LPSOHPHQWDþQtFK VWUXNWXU D RUJDQL]DþQtFK VWUXNWXU /HJLWLPQRVW Y\MDGĜXMH PtUX V Qtå
YHĜHMQRVWXGČOXMHVRXKODVDSRGSRUXV NRQNUpWQtPSROLWLFNêPSURFHVHP$QDORJLtOHJLWLPQRVWL
MH NULWpULXP PD[LPDOL]DFH VSROHþHQVNpKR EODKRE\WX Y ekonomii blahobytu. Tato analogie
YãDNQHQtWČVQiQHERĢNULWpULXPPD[LPDOL]DFHVSROHþHQVNpKREODKRE\WXVHRStUiRDEVWUDNWQt
IRUPDOL]RYDQRX UDFLRQDOLWX /HJLWLPQRVW SUDYLGOĤP WpWR UDFLRQDOLW\ QHPXVt Y\KRYRYDW DOH
SĜHVWRMHSRGPtQNRXHIHNWLYQtSROLWLN\
6RXGUåQRVW Y\MDGĜXMH PtUX V Qtå SROLWLþWt DNWpĜL SĜLMtPDMt ]iYD]N\ SO\QRXFt ] QDYUåHQêFK
SUDYLGHO D þLQQRVWt 9\VRNê VWXSHĖ VRXGUåQRVWL RYãHP PĤåH HIHNWLYQRVW LPSOHPHQWDFH MDN
]YêãLWWDNVQtåLWMLQêPLVORY\SĜLKRGQRFHQtVHQHO]HXVSRNRMLWV NYDQWLWDWLYQtPY\MiGĜHQtP
PtU\ VRXGUåQRVWL 3RVRX]HQt PtU\ VRXGUåQRVWL SDN PĤåH XNi]DW QD VRFLiOQt D RUJDQL]DþQt
IDNWRU\ NWHUp RYOLYĖXMt HIHNWLYQRVWL SROLWLN\ UR]ãtĜLW SR]QiQt R H[LVWHQFL LPSOHPHQWDþQtKR
GHILFLWX D Y\VYČWOLW YDULDELOLWX YêVWXSĤ 6WXGLHP PtU\ OHJLWLPQRVWL D PtU\ VRXGUåQRVWL O]H
RGKDOLW]GURMHQH]DPêãOHQêFKYêVOHGNĤDXPtVWČQtEDULpUGRVDåHQt]DPêãOHQêFKYêVWXSĤ
V tabulce VKUQXMHPH Qiã SRKOHG QD NULWpULD HIHNWLYQRVWL XSODWĖRYDQi Y DQDOê]H
LPSOHPHQWDþQtIi]HSROLWLFNpKRSURFHVX
Tabulka 2:
.ULWpULDHIHNWLYQRVWLSROLWLN\
.ULWpULXP
Popis
1
3
4
Typ racionality
3ROLWLNDMH~þLQQiD
nevede k
QH]DPêãOHQêP
YHGOHMãtPQHJDWLYQtP
GRSDGĤP
%\O\GRVDåHQ\MHQD
SRX]HVWDQRYHQpFtOH"
NULWpULXP
KRVSRGiUQRVWL
Politika vedla k
GRVDDåHQtVWDQRYQêF
FtOĤVPLQLPiOQtPL
QiNODG\
3ĜHGVWDYRYDOD
implementace variantu
VQHMQLåãtPLQiNODG\
)RUPiOQt
MDNSURRUJiQ\
YHĜHMQpVSUiY\WDNSUR
UHJXORYDQpVXEMHNW\"
.ULWpULXP
maximalizace
blahobytu/legitimity
3ROLWLNDMHOHJLWLPQtD
maximalizuje
VSROHþHQVNêElahobyt.
%\OPD[LPDOL]RYiQ
VSROHþHQVNêEODKRE\W"
)RUPiOQt
.ULWpULXP
VRXGUåQRVWL
3ROLWLþWtDNWpĜLMHGQDMt
WUDQVSDUHQWQČ
SĜHGYtGDWHOQČURYQČ
1HGRFKi]tNGDOãtP
VWĜHWĤP]iMPĤ
0iSROLWLNDSRGSRUX
]iMPRYêFKVNXSLQD
LPSOHPHQWDþQtFK
agentur?
³VNXWHþQi´
.DX]iOQtNULWpULXP
1iNODGRYpNULWpULXP
2
HlavQtRWi]ND
)RUPiOQt
1D WRPWR PtVWČ MH QXWQp SĜLSRPHQRXW DWULEXW UHODWLYLW\ VDPRWQp HIHNWLYQRVWL 9êURN ÄMHY MH
HIHNWLYQt³ Y SĜtSDGČ NULWpULt D IRUPiOQt UDFLRQDOLW\ SĜHGSRNOiGi VURYQiQt V YDULDQWQtPL
SROLWLNDPLĜHãHQtVWHMQpKRSUREOpPX1DSĜY SĜtSDGČNG\QHQtMDVQČGHILQRYDQêFtOSROLWLN\D
140
MHQHMLVWpRGYR]RYDWFtOSROLWLFNpLQWHUYHQFH] REHFQêFKLQIRUPDFtRVWDYXåLYRWQtKRSURVWĜHGt
SDN QHO]H DQL IRUPXORYDW YDULDQWQt ĜHãHQt HQYLURQPHQWiOQtKR SUREOpPX 9 WDNRYpP SĜtSDGČ
PXVtEêWKRGQRFHQDHIHNWLYQRVWSRGOH]EêYDMtFtFKNULWpULt
0HWRG\KRGQRFHQtHIHNWLYQRVWLLPSOHPHQWDFHHQYLURQPHQWiOQtSROLWLN\
3UR KRGQRFHQt MHGQRWOLYêFK SURMHNWĤ RFKUDQ\ åLYRWQtKR SURVWĜHGt MH N GLVSR]LFL ĜDGD PHWRG
MiGUR PHWRG VSRþtYi Y SRURYQiQt SĜtQRVĤ D QiNODGĤ SURJUDPX þL SURMHNWX 8 KRGQRFHQt
efHNWLYQRVWL SROLWLFNêFK SURJUDPĤ GRFKi]t N QXWQpPX SRVXQX YH Yê]QDPX HIHNWLYQRVWL RG
SĤYRGQČHNRQRPLFNpKRKOHGLVNDKRVSRGiUQRVWLN KOHGLVNXYČFQp~þLQQRVWLĜHãHQt
-DN MVPH MLå XNi]DOL SĜtVWXS\ N DQDOê]H SROLWLFNêFK SURJUDPĤ O]H UR]GČOLW GR GYRX KODYQtFK
W\SĤ ÄWRS-GRZQ³ SĜtVWXS\ D ÄERWWRP-XS³ SĜtVWXS\ . YROEČ MHGQRKR ] WČFKWR W\SĤ QDEt]t
ÄSROLF\DQDO\VLV³ĜDGXDUJXPHQWĤYHSURVSČFKLQHSURVSČFKNDåGpKR] nich.
Ä7RS-GRZQ³DQDOê]DMH]DKiMHQDQD~URYQLLPSOHPHQWDþQtFKVWUXNWXUNGHGRãORN UR]KRGQXWt
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äiN0*UHJRURYi/3ČWSULQFLSĤVSUiYQpUHJXODFH%XOOHWLQ&(69â(0
1/2007, 23.1. 2007, ISSN 1801-1578, str. 1-3.
Ing. Jaroslav Kreuz
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e-mail:[email protected]
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LM3. New Economics Foundation and The Countryside Agency, 2002. ISBN
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2007. ISBN 978-80-254-1690-7.
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21
CARROTS AND STICKS FOR STARTERS, Current trends and approaches in Voluntary and Mandatory
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biodiverzity. Academia, Praha, p. 147-170.
39
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Literatura:
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+ODYiþ9ýHUYHQND0=DOHVĖRYiQt]HPČGČOVNêFKSĤG± ãDQFHQHERKUR]ED
SURRFKUDQXSĜtURG\,Q2FKUDQDSĜtURG\UþS-181.
+RUiþHN,+DQiN9*DLVOHU-Dý(621'ORXKRGREp]PČQ\ELRGLYHU]LW\
QHWRSêUĤ=SUiYDRQHMUR]ViKOHMãtPPRQLWRURYDFtPSURJUDPX-,Q9DþNiĜ'
HG8ND]DWHOH]PČQELRGLYHU]LW\$FDGHPLD3UDKDS-115.
0=Hý5 9êURþQtKRGQRWtFt]SUiYDRSURJUDPX+RUL]RQWiOQtSOiQUR]YRMHYHQNRYD
]DURN0LQLVWHUVWYR]HPČGČOVWYtý53UDKDS
0Q]EHUJRYi=5\END9=PČQ\ELRGLYHU]LW\Y\ããtFKURVWOLQ,Q9DþNiĜ'
HG8ND]DWHOH]PČQELRGLYHrzity. Academia, Praha, p. 147-170.
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âĢDVWQê.%HMþHN9HWDO,QGLNiWRUSWDþtFKSRSXODFtY ]HPČGČOVNêFKDOHVQtFK
HNRV\VWpPHFK,Q9DþNiĜ'HG8ND]DWHOH]PČQELRGLYHU]LW\$FDGHPLD3UDKDS
96-104.
9DþNiĜ'HG8ND]DWHOH]PČQELRGLYHU]LW\$FDGHPLD3UDKDSS
11. Walters, L., Spyropoulou, R., Schutyser, F., Martins, I., Martin, J., McInnes, G. (2002):
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Copenhagen, p. 6.
12. Zima, J. (ed.) et al. (2006): %LRORJLFNiUR]PDQLWRVW1iURGQtKRGQRFHQtSURUR]YRMNDSDFLW
SRWĜHEQêFKY ýHVNpUHSXEOLFHSURSOQČQt]iYD]NĤSO\QRXFtFK] ~POXY] 5LD=SUiYD
SURMHNWX*()81'30LQLVWHUVWYRåLYRWQtKRSURVWĜHGtý53UDKDSS
-LĜt0RUDZHW], Ph.D.,
IEEP, Institut pro ekonomickou a ekologickou politiku,
)1+9\VRNiãNRODHNRQRPLFNiY Praze,
W. Churchilla 4, 130 67 Praha 3,
[email protected]
170
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reportingu.
Wojciech A. Nowak
Accounting Department,
University of Lodz
Poland
[email protected]
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Kontakty:
doc. Ing. ,ORQD2EUãiORYi, CSc.
Fakulta ekonomicko-VSUiYQt8QLYHU]LWD3DUGXELFH
6WXGHQWVNi, 53210 Pardubice,
tel. 466036172, fax 466036173,
[email protected]
prof. Ing. 9ODGLPtU2OHM, CSc.
Fakulta ekonomicko-VSUiYQt8QLYHU]LWD3DUGXELFH
6WXGHQWVNi3DUGXELFH
tel. 466036004, fax 466036010,
[email protected]
Ing. 5REHUW%DĢD, Ph.D.
Fakulta ekonomicko-VSUiYQt8QLYHU]LWD3DUGXELFH
6WXGHQWVNi3DUGXELFH
tel.466036305, fax 466036173,
[email protected]
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Literatura
1. Moldan, B. aj.: (NRQRPLFNpDVSHNW\RFKUDQ\åLYRWQtKRSURVWĜHGt, 1. vyd., Univerzita
.DUORYD9\GDYDWHOVWYt.DUROLQXP3UDKD
6HMiN-6\QWp]DHNRQRPLNSĜtURGQtFK]GURMĤDåLYRWQtKRSURVWĜHGt(NRQRPLFNp
KRGQRFHQtåLYRWQtKRSURVWĜHGt8QLYHU]LWD-(3XUN\QČ3UDKD
6RXNRSRYi-: Methods of Non-Market Valuation and their Use for Assessment of Public
Evnironment Projects. In The System of Accounting and Reporting for Sustainable
Development at Microeconomic and Macroeconomic Levels. Vyd. 2006. Brno :
University of Pardubice, 2006. ISBN 80-7194-867-5, s. 204-211. 2006, Brno
4. Turner, K., Pearce, D.,, Bateman, I.: Environmental Economics. An Elementary
Introduction. Harvester Wheatsheaf, 1994.
Mgr. Ing. Jana 6RXNRSRYi, Ph.D.
Masarykova univerzita, Ekonomicko-VSUiYQt IDNXOWD NDWHGUD YHĜHMQp HNRQRPLH /LSRYi D
602 00 Brno-3LViUN\H-mail: [email protected]
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Î SUYN\ MHGQRWOLYêFK REODVWL RGSDGRYpKR KRVSRGiĜVWYt StVPHQR V þtVHOQêP
NyGHP
OblastiNWHUpMVRXUHSUH]HQWRYiQ\VNXSLQRXRWi]HNSUYNĤREODVWLVHY]iMHPQČSUROtQDMt
.DåGiRWi]NDSUYHNPiQČNROLNPRåQRVWtRGSRYČGtNWHUpRYãHPQHPXVtSĜHVQČY\MDGĜRYDW
stav v KRGQRFHQp3-9 WRPWRSĜtSDGČMHQXWQpYROLWWDNRYRXRGSRYČćNWHUiVHQHMYtFHEOtåt
VNXWHþQpVLWXDFLYKRGQRFHQpMHGQRWFH
=SĤVREKRGQRFHQtWHVWX
.DåGêSUYHNYHYãHFKREODVWHFKKRGQRFHQtRGSDGRYpKRKRVSRGiĜVWYtREVDKXMHþW\ĜLPRåQRVWL
RGSRYČGtNWHUpMVRXR]QDþHQ\StVPHQ\ a Dåd9HYãHFKSĜtSDGHFKMVRXPRåQRVWLRGSRYČGt
204
ĜD]HQ\ WDN åH SĜtSDGX a RGSRYtGi QHMY\ããt ~URYHĖ D SĜtSDGX d ~URYHĖ QHMQLåãt 9H YãHFK
SĜtSDGHFKSĜtVOXãtRGSRYČGtPW\WRERGRYpKRGQRW\
a
b
c
d
1 bod
2 body
3 body
4 body
K XSĜHVQČQt YêVOHGNĤ KRGQRFHQt SĜLĜDGtPH NDåGp REODVWL D SUYNX GĤOHåLWRVW 'ĤOHåLWost by
PČOD EêW YiåHQD SRGOH UHVSRQGHQWRYD ~VXGNX 'ĤOHåLWRVW Y\MiGĜtPH W]Y YiKRX 9iK\ O]H
interpretovat jako
QHMY\ããtGĤOHåLWRVW
VWĜHGQtGĤOHåLWRVW
PHQãtGĤOHåLWRVW
A
B
C
3
2
1
9\KRGQRFHQt WHVWX O]H SURYpVW QČNROLND ]SĤVRE\ 5R]KRGXMtFt SUR Y\KRGQRFHQt WHVWX D
LQWHUSUHWDFLYêVOHGNĤKRGQRFHQtEXGHSĜLĜD]HQtGĤOHåLWRVWLDYiK\MHGQRWOLYêPREODVWHP
=PČQRXSĜtVWXSXNMHGQRWOLYêPSUYNĤPDREODVWHPO]HGRViKQRXWY\ããt~URYQČRGSDGRYpKR
KRVSRGiĜVWYt 3- FRå SĜHGSRNOiGi KRGQRFHQt SURYiGČW V\VWHPDWLFN\ DOHVSRĖ MHGQRX ]D GYD
roky.
9ê]QDPQRVWMHGQRWOLYêFKREODVWtQDNOiGiQtVRGSDGHPXUþtPH]QiVOHGXMtFtKRY]WDKX
VO
WO u
¦ p i u Vpi
(-)
(1)
kde
WO MHYiKDREODVWLYROtUHVSRQGHQWYKRGQRWiFK$-C),
RKRGQRFHQtL-WpKRSUYNXREODVWLYROtUHVSRQGHQW YKRGQRWiFK-4),
pi
YiKDL-WpKRSUYNXREODVWLYROtUHVSRQGHQWYKRGQRWiFK$-C).
Vpi
2KRGQRFHQtREODVWLQDNOiGiQtVRGSDGHPXUþtPH]QiVOHGXMtFtKRY]WDKX
HO
kde
pi
Vpi
Voi
¦ p i u Vpi
¦ Woi
(-)
(2)
MHRKRGQRFHQtL-WpKRSUYNXREODVWL
YiKDL-WpKRSUYNXRElasti,
YiKRYêIDNWRUL-WpREODVWL
3ĜtNODGKRGQRFHQt~URYQČRGSDGRYpKRKRVSRGiĜVWYt
3UR LOXVWUDFL KRGQRFHQt ~URYQČ RGSDGRYpKR KRVSRGiĜVWYt 3- MVRX YROHQ\ GYČ YDULDQW\
5HVSRQGHQWHP QD ]iNODGČ ]QDORVWL RGSDGRYpKR KRVSRGiĜVWYt 3- MVRX YROHQ\ QiVOHGXMtFt
RGSRYČGL QD RWi]N\ WHVWX D N QtP SĜLĜD]HQp L YiKRYp IDNWRU\ 9êVOHGN\ KRGQRFHQt MVRX
XYHGHQ\YQiVOHGXMtFtWDEXOFH
205
I.
II.
III.
A
A1
A2
A3
A4
A5
6
c
c
d
c
c
I.
II.
III.
B
B1
B2
B3
B4
B5
6
C1
C2
C3
C4
C5
6
D1
D2
D3
D4
D5
6
E1
E2
E3
E4
E5
6
F1
F2
F3
F4
F5
6
b
c
b
b
d
C
D
E
F
b
c
c
d
c
c
c
d
d
c
c
c
c
c
d
a
b
a
b
a
IV.
pi
3
3
4
3
3
16
V.
Wo
2
2
2
3
3
12
VI.
pi.Vpi
6
6
8
9
9
38
VII.
WO
IV.
pi
2
3
2
2
4
13
2
3
3
4
3
15
3
3
4
4
3
17
3
3
3
3
4
16
1
2
1
2
1
7
V.
Wo
3
2
2
2
3
12
3
3
2
2
3
13
2
2
2
3
3
12
3
3
3
3
2
14
3
3
1
1
3
11
VI.
pi.Vpi
6
6
4
4
12
32
6
9
6
8
9
38
6
6
8
12
9
41
9
9
9
9
8
44
3
6
1
2
3
15
VII.
WO
3
VIII.
VO
114
VIII.
VO
IX.
HO
3,17
IX.
HO
3
96
2,67
3
114
2,92
2
123
3,42
2
88
3,14
2
30
1,34
Legenda k tabulce:
, R]QDþHQt REODVWL ,, R]QDþHQt SUYNX REODVWL ,,, R]QDþHQt RGSRYČGL QD SUYHN REODVWL ,9
ERGRYp RKRGQRFHQt SUYNĤ REODVWL 9 ]YROHQê YiKRYê IDNWRU 9, VRXþLQ KRGQRW\ SUYNX D
Yê]QDPQRVWLSUYNXREODVWL9,,YiKDREODVWL9,,,Yê]QDPQRVWREODVWL,;RKRGQRFHQtREODVWL
,QWHUSUHWDFHYêVOHGNXWHVWX
1D ]iNODGČ SURYHGHQpKR D Y\KRGQRFHQpKR WHVWX MH SRWĜHEQp VH ]DPČĜLW QD ]OHSãHQt ~URYQČ
RGSDGRYpKRKRVSRGiĜVWYtYREODVWHFKVQHMY\ããtPKRGQRFHQtYê]QDPQRVWL9GDQpPSĜtSDGČ
SDNSRGOHYê]QDPQRVWLQDREODVWLYSRĜDGt
206
D ± PLQLPDOL]DFHRGSDGĤ
A ± þLQQRVWL3-SĜLNWHUêFKY]QLNDMtRGSDG\
C ± QDNOiGiQtV odpady,
E ± Ĝt]HQtRGSDGRYpKRKRVSRGiĜVWYt3-
B ± YHGHQtHYLGHQFH
2EODVW)GRGUåRYiQtSUiYQtFKSĜHGSLVĤMHQDGREUp~URYQL
&HVWX NH ]OHSãHQt ~URYQČ RGSDGRYpKR KRVSRGiĜVWYt 3- O]H QDOp]W ĜHãHQtP SUYNĤ XYHGHQêFK
REODVWtNWHUpPDMtQHMY\ããtKRGQRW\VORXSHF9,WDEXlky).
ÒURYHĖRGSDGRYpKRKRVSRGiĜVWYtSRGOHSURYHGHQpKRWHVWXO]HSRVRXGLWLRKRGQRFHQtPSRGOH
YêVOHGNĤNWHUpMVRXXYHGHQ\YHVORXSFL,;*UDILFNp]Qi]RUQČQtYêVOHGNXWHVWXMHXYHGHQRQD
QiVOHGXMtFtPJUDIX
*UDILFNp]Qi]RUQČQtY\KRGQRFHQtWHVWX~URYQČRGSDGRYpKRKRVSRGiĜVWYt
130
4,00
120
9ê]QDPQRVWREODVWtRGSDGRYpKRKRVSRGiĜVWYt
100
3,00
90
2,50
80
70
2,00
60
50
1,50
40
1,00
30
20
+RGQRFHQtREODVWLRGSDGRYpKRKRVSRGiĜVWYt
3,50
110
0,50
10
0
0,00
A
B
C
D
E
F
-HGQRWOLYpREODVWLRGSDGRYpKRKRVSRGiĜVWYt
+RGQRFHQtREODVWL
9ê]QDPQRVWREODVWL
Analogicky lze sestaYLWWHVWKRGQRFHQt~URYQČSpþHRRVWDWQtVORåN\åLYRWQtKRSURVWĜHGtY PJ.
207
3ĜtORKD7HVWKRGQRFHQt~URYQČRGSDGRYpKRKRVSRGiĜVWYt
A
B
ý,11267,3-3ě,.7(5é&+9=1,.$-Ë2'3$'<
A1
9]QLNRGSDGĤMHMLFKGUXK\DPQRåVWYt
MHSRSViQY GRNXPHQWDFL QD ~URYQLWHFKQRORJLFNp GRNXPHQWDFHSĜHGSLVXQRUP\DSRG
a
MHSĜHGPČWHPNRQWURO\WHFKQRORJLFNpNi]QČ
QČNWHUp GUXK\ D PQRåVWYt MVRX SRSViQ\ Y GRNXPHQWDFL QD ~URYQL WHFKQRORJLFNp
b
GRNXPHQWDFHSĜHGSLVXQRUP\DSRGQHNRQWUROXMHVHQHERNRQWUROXMHMHQQiPDWNRYČ
MHSRSViQY GRNXPHQWDFLSRX]HUiPFRYČQD~URYQLWHFKQRORJLFNpGRNXPHQWDFHSĜHGSLVX
c
normy a pod.,
QHQtSRSViQY GRNXPHQWDFLQD~URYQLWHFKQRORJLFNpGRNXPHQWDFHSĜHGSLVXQRUP\QHER
d
W\WRGRNXPHQW\QHH[LVWXMt
A2
$QDOê]DPDWHULiORYêFKWRNĤKODYQtþLQQRVWLDSRPRFQêFKSURYR]Ĥ
E\ODSURYHGHQDXYãHFKþLQQRVWtYþHWQČSRPRFQêFKSURYR]ĤMVRX]QiP\YãHFKQ\YVWXS\
a
LYêVWXS\YþHWQČYãHFKGUXKĤRGSDGĤMHMLFKNYDOLW\DPQRåVWYt
E\ODSURYHGHQDXYãHFKþLQQRVWtYþHWQČSRPRFQêFKSURYR]ĤMVRX]QiP\YãHFKQ\YVWXS\
b
LYêVWXS\YþHWQČYãHFKKODYQtFKGUXKĤRGSDGĤDMHMLFKPQRåVWYt
E\ODSURYHGHQDXQČNWHUêFKþLQQRVWtDMHQXþiVWLSRPRFQêFKSURYR]ĤMVRX]QiP\MHMLFK
c
YVWXS\LYêVWXS\YþHWQČKODYQtFKGUXKĤRGSDGĤDMHMLFKPQRåVWYt
nebyla provedena.
d
A3
=MLãĢRYiQtGUXKĤRGSDGĤ
DQDOê]RX YãHFK SURFHVĤ D QD ]iNODGČ VWDQRYHQt PDWHULiORYêFK WRNĤ Y MHGQRWOLYêFK
a
SURFHVHFKKODYQtþLQQRVWLLYSRPRFQêFKSURYR]HFKYþHWQČDGPLQLVWUDWLY\
YêSLVHP] WHFKQRORJLFNpGRNXPHQWDFHSĜHGSLVXQHERMLQpKRVFKYiOHQpKRGRNXPHQWX
b
QD]iNODGČRVREQtFK]QDORVWtSUDFRYQtNĤGRWD]\DãHWĜHQtPQDSUDFRYLãWtFK
c
QD]iNODGČRVREQtFK]QDORVWtSUDFRYQtNĤEH]SĜtVOXãQpYHULILNDFH
d
A4
=MLãĢRYiQtPQRåVWYtY]QLNDMtFtFKRGSDGĤ
QD ]iNODGČ DQDOê]\ YãHFK SURFHVĤ D QD ]iNODGČ VWDQRYHQt PDWHULiORYêFK WRNĤ
v MHGQRWOLYêFKSURFHVHFKV RYČĜHQtP]tVNDQêFK~GDMĤY SURFHVXQDNOiGiQtVHYãHPLGUXK\
a
RGSDGĤ
QD]iNODGČDQDOê]\SURFHVĤV QiPDWNRYRXNRQWURORX~GDMĤXQČNWHUêFKGUXKĤRGSDGĤ
b
YêSLVHP PQRåVWYt XYHGHQpKR Y ~þHWQtFK GRNODGHFK QDSĜ IDNWXUiFK ]D ]QHãNRGQČQt
c
SĜHSUDYXDSRG
QD]iNODGČRVREQtFK]QDORVWtSUDFRYQtNĤEH]SĜtVOXãQpYHULILNDFH
d
A5
0tVWDY]QLNXRGSDGĤ
E\OD VWDQRYHQD QD ]iNODGČ DQDOê]\ SURFHVĤ SĜL KODYQt D YHGOHMãt þLQQRVWL YþHWQČ
a
DGPLQLVWUDWLY\MHSRSViQRPtVWRY]QLNXNDåGpKRGUXKXRGSDGX
MDNRPtVWDY]QLNXE\O\VWDQRYHQ\MHQQLåãtRUJDQL]DþQtMHGQRWN\QHERSUDFRYLãWČ
b
PtVWDE\ODVWDQRYHQDQD]iNODGČ]NXãHQRVWLSUDFRYQtNDRUJDQL]DFH
c
PtVWD Y]QLNX RGSDGĤ QHE\OD VWDQRYHQD 0tVWHP Y]QLNX RGSDGX MH Y GRNXPHQWDFL
d
R]QDþRYiQDSURYR]QtMHGQRWNDQHERRUJDQL]DFH
(9,'(1&(2'3$'ģ
B1
2UJDQL]DFHYHGHQtHYLGHQFH(YLGHQFHRGSDGĤMHYHGHQD
]YOiãĢ ]D NDåGp PtVWR Y]QLNX VNODGRYiQt ]SUDFRYiQt D ]QHãNRGQČQt RGSDGĤ YþHWQČ
a
RGSDGĤ]KDYiULt~QLNĤãNRGOLYêFKOiWHNDVWDUpHNRORJLFNp]iWČåH
]YOiãĢ]DNDåGpPtVWRVNODGRYiQt]SUDFRYiQtD]QHãNRGQČQtRGSDGĤ
b
]DNDåGRXSURYR]QtMHGQRWNXQHERSUDFRYLãWČ
c
VXPiUQČ]DRUJDQL]DþQtMHGQRWNX
d
B2
(YLGRYDQpPQRåVWYtRGSDGĤ0QRåVWYtRGSDGĤMVRX]MLãĢRYiQD
]iVDGQČYiåHQtPNDåGpKRPQRåVWYtRGSDGXNWHUpY]QLNORDVHNWHUêPVHQDNOiGi
a
]MLãWČQtP SUĤPČUQp KPRWQRVWL QiNODGX NDåGpKR GUXKX RGSDGX D UHJLVWURYiQtP SRþWX
b
RGYH]HQêFKNRQWHMQHUĤþLYR]LGHO
YêSLVHP PQRåVWYt XYHGHQpKR Y ~þHWQtFK GRNODGHFK QDSĜ IDNWXUiFK ]D ]QHãNRGQČQt
c
SĜHSUDYXDSRG
RGERUQêPRGKDGHP
d
208
B
C
=SĤVREYHGHQtHYLGHQFH
QD SURVWĜHGFtFK YêSRþHWQt WHFKQLN\ ]YOiãĢ SUR NDåGê GUXK RGSDGX D NDåGp PtVWR MHKR
a
vzniku na jednotlivêFKSUDFRYLãWtFK
GRNODGRYRX IRUPRX SUR NDåGê GUXK RGSDGX D NDåGp SUDFRYLãWČ MHKR Y]QLNX QD
b
VWDQRYHQêFKGRNODGHFK
QDSURVWĜHGFtFKYêSRþHWQtWHFKQLN\VXPiUQČ]DSURYR]QtMHGQRWNX
c
GRNODGRYRXIRUPRXSURNDåGêGUXKRGSDGX]YOiãĢ]DSURYR]QtMHdnotku.
d
B4
)UHNYHQFHYHGHQtHYLGHQFH
QD YãHFK SUDFRYLãWtFK SRGOH VWDQRYHQpKR D VFKYiOHQpKR V\VWpPX HYLGRYiQR MH NDåGp
a
PQRåVWYtRGSDGĤVHNWHUêPVHPDQLSXOXMH(YLGHQFHMHYHGHQDSUĤEČåQČ
QDYãHFKSUDFRYLãWtFKSRGOHVWDQRYHQpKRDVFKYiOHQpKR V\VWpPXHYLGHQFHMHYHGHQDMHQ
b
SĜL SĜHGiQt RGSDGX ILUPČ N ]QHãNRGQČQt MLQDN MH RGSDG YHGHQ QD VNODGČ (YLGHQFH VH
SURYiGtDNWXDOL]XMHVHVWDYMHGQRX]DPČVtF
VXPiUQČ ]D MHGQRWNX (YLGHQFH VH SURYiGt DNWXDOL]XMH VH VWDY ]D GREX GHOãt QHå MHGHQ
c
mČVtF
URþQtVXPiUQČ]DFHORXMHGQRWNX
d
B5
9\XåLWtHYLGHQFHRGSDGĤ
MDNRLQWHJUiOQtVRXþiVWĜt]HQtMHGQRWN\MHVSRMHQDV HYLGHQFtHNRQRPLFNêFKXND]DWHOĤDMH
a
SUDYLGHOQČY\XåtYiQDSURKRGQRFHQtþLQQRVWL3-
MDNRQiVWURMĜt]HQtMHGQRWN\MHVpojena s HYLGHQFLHNRQRPLFNêFKXND]DWHOĤ
b
MDNRVRXERULQIRUPDFtSUR]iNODGQtRULHQWDFLY RGSDGRYpPKRVSRGiĜVWYt
c
MHYHGHQDSRX]HSURQDSOQČQtSUiYQtFKSĜHGSLVĤ
d
1$./È'È1Ë62'3$'<
C1
=SĤVREQDNOiGiQtVRGSDG\
MH VWDQRYHQSURYãHFKQ\GUXK\RGSDGĤIRUPRXSURYR]QtFKĜiGĤMHGQRWN\D MHGQRWOLYêFK
SUDFRYLãĢ =SĤVRE QDNOiGiQt X QHEH]SHþQêFK RGSDGĤ MH Y souladu se souhlasem
a
k QDNOiGiQtXGČOHQêPSĜtVOXãQêPRUJiQHPVWiWQtVSUiY\
MH VWDQRYHQ SRX]H SUR QHEH]SHþQp RGSDG\ D Y VRXODGX VH VRXKODVHP V QDNOiGiQtP
b
XGČOHQêPSĜtVOXãQêPRUJiQHPVWiWQtVSUiY\
MHVWDQRYHQMHQ]SĤVREVNODGRYiQtD]QHãNRGĖRYiQtQHEH]SHþQêFKRGSDGĤ
c
YGRNXPHQWDFLQHQtVWDQRYHQR
d
C2
6NODGRYiQtRGSDGĤ0tVWDVNODGRYiQtRGSDGĤ
MVRXXUþHQDSURNDåGêGUXKRGSDGX -HGQRWOLYpGUXK\RGSDGĤMVRXVNODGRYiQ\RGGČOHQČ
PtVWD ]DMLãWČQD WDN DE\ VNODGRYDQp RGSDG\ QHJDWLYQČ QHRYOLYQLO\ åiGQRX VORåNX
a
åLYRWQtKRSURVWĜHGt3URNDåGpPtVWRVNODGRYiQtMHVWDQRYHQSRVWXSSURSĜtSDGKDYiULHMH
XUþHQDRGSRYČGQiRVRED]DNDåGpPtVWRVNODGRYiQtRGSDGĤ
MVRX XUþHQD SRX]H SUR QČNWHUp GUXK\ RGSDGĤ W\WR GUXK\ RGSDGĤ MVRX VNODGRYiQ\
RGGČOHQČPtVWDMVRX]DMLãWČQDWDNDE\VNODGRYDQpRGSDG\QHJDWLYQČQHRYOLYQLO\åiGQRX
b
VORåNX åLYRWQpKR SURVWĜHGt MH VWDQRYHQ SRVWXS SUR SĜtSDG KDYiULH SĜL VNODGRYiQt
QHEH]SHþQêFKRGSDGĤ
MVRX XUþHQD SRX]H SUR QČNWHUp GUXK\ RGSDGĤ PtVWD VNODGRYiQt MVRX ]DMLãWČQD SRX]H
c
QH]E\WQČQXWQêP]SĤVREHP
MVRXXUþHQDSRX]HSURQČNWHUpGUXK\QHEH]SHþQêFKRGSDGĤ
d
C3
=QHãNRGĖRYiQtRGSDGĤ
MH X QČNWHUêFK GUXKĤ RGSDGĤ SURYiGČQR SĜtPR Y 3- 9\XåtYiQt RGSDGĤ MH
XSĜHGQRVWĖRYiQR SĜHG ]QHãNRGQČQtP -H Y\EXGRYDQi VWDELOQt VtĢ RGEČUDWHOĤ RGSDGĤ VH
a
]DPČĜHQtP QD PLQLPDOL]DFL QiNODGĤQD]QHãNRGĖRYiQtRGSDGĤ] MHGQRWOLYêFKSUDFRYLãĢ
PJ,
MH ]DMLãWČQD VWDELOQt VtĢ RGEČUDWHOĤ RGSDGĤ VH ]DPČĜHQtP QD PLQLPDOL]DFL QiNODGĤ QD
b
]QHãNRGĖRYiQtRGSDGĤ]MHGQRWOLYêFKSUDFRYLãĢ3-
MH ]DMLãWČQR SRX]H GRGDYDWHOVN\ VWiORX VtWL RGEČUDWHOĤ RGSDGĤ EH] YOLYX QD HNRQRPLNX
c
MHGQRWOLYêFKSUDFRYLãĢ3-
MH]DMLãWČQRGRGDYDWHOVN\SRGOHRNDPåLWêFKSRWĜHE
d
B3
209
C
D
9QLWUR]iYRGRYiGRSUDYDRGSDGĤ
MHSURYiGČQDXYãHFKGUXKĤRGSDGĤVWHMQêP]SĤVREHPD]DVWHMQêFKSRGPtQHNMDNRSĜL
a
SĜHSUDYČSRYHĜHMQêFKNRPXQLNDFtFK
MHSURYiGČQDXQHEH]SHþQêFKRGSDGĤVWHMQêP]SĤVREHPD]DVWHMQêFKSRGPtQHNMDNRSĜL
b
SĜHSUDYČSRYHĜHMQêFKNRPXQLNDFtFK
MHSURYiGČQRSRXþHQêPLSRViGNDPLDY\þOHQČQêPLYR]LGO\
c
MHSURYiGČQDEČåQêP]SĤVREHPEH]SRXþHQtSRViGHNYR]LGHO
d
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doc. Ing3HWUâNDSD, CSc.,
9â%-TU Ostrava, Institut dopravy,
17. listopadu 15, 708 33 Ostrava Poruba,
tel.: 59 732 4428,
e-mail: [email protected].
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konference, Brno, 2006, str. 217 ± 223.
56
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Literatura:
1. Commission Staff Working Document on the links between employment policies and
environmental policies, Commission of the European Communities, Brussels, 2005.
2. Environment and Employment: An Assessment, OECD, Working Party on National
Environmental Policy, 2004
3. Links between the environment, economy and jobs, GHK Consulting in association with
Cambridge Econometrics and Institute European Environmental Policy, November 2007.
4. Study on Eco-industry, its size, employment, perspectives and barriers to growth in an
enlarged EU, final report, August 2006, Ernst&Young.
5. 'YRĜiNRYi=DNRO0DQDJHPHQWOLGVNêFK]GURMĤ%HFNRY\HNRQRPLFNpXþHEQLFH
C.H.Beck, Praha, 2007.
5LWVFKHORYi,7RãRYVNi()DUVNê09UWLãNRYi/(NR-SUĤP\VOY ýHVNpUHSXEOLFH
$FWD8QLYHUVLWDWLV3XUN\QLDQDHÒVWtQDG/DEHP
7. 7RãRYVNi(5LWVFKHORYi,5R]YRMHNRORJLFNpKRSUĤP\VOXDMHKRYOLYQD]DPČVWQDQRVW
v (YURSVNpXQLL0H]LQiURGQtSROLWLNDþ
8. Environmental Policies and Employment, OECD, 1997.
JUDr. (YD7RãRYVNi, CSc.
1iURGRKRVSRGiĜVNê~VWDY$9ý53UDKa,
[email protected]
Doc. Ing. ,YD5LWVFKHORYi, CSc.
Univerzita J. (3XUN\QČÒVWtQDG/DEHP
[email protected]
221
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Literatura:
.RPXQLNRYiQtHQYLURQPHQWiOQtKRSURILOX± QRYêSRGQLNDWHOVNêQiVWURMQDSRPRF
RUJDQL]DFtP,62>RQOLQH@>FLW-12-@'RVWXSQê]
<http://www.info.bureauveritas.cz/articles.aspx?id=4&yid=2007>
225
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ISSN 1801-6898
0LQLVWHUVWYRåLYRWQtKRSURVWĜHGt(0$6V\VWpPHQYLURQPHQWiOQtKRĜt]HQtDDXGLWX
3ĜtUXþNDN 3URJUDPX(0$63ODQHWDþ,661-6898.
9DQČþHN9RMWČFK(QYLURQPHQWiOQtUHSRUWLQJ[online]. CEMC Praha. [cit.2006-11-6].
'RVWXSQê]
<http://www.env.cz/www/zamest.nsf/defc72941c223d62c12564b30064fdcc/b9c1029b6e1
d5cd9c1256ac3002e75e5?OpenDocument>
6YD]FKHPLFNpKRSUĤP\VOXý55HVSRQVLEOH&DUH[online]. [cit. 2008-02-02] Dostupnê]
<http://www.schp.cz/html/index.php?lng=1&s1=1&s2=4&s3=1>
6. The Global reporting Initiative:GRI Reports [online]. [cit. 2008-02-02] Dostupnê]
http://www.globalreporting.org/Home>
Ing. -DQ9iYUD, Ph.D.; 3HWUDâDURFKRYi
Univerzita Pardubice
Fakulta chemicko-WHFKQRORJLFNi
.DWHGUDHNRQRPLN\DPDQDJHPHQWXFKHPLFNpKRDSRWUDYLQiĜVNpKRSUĤP\VOX
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tel. +420 466 036 299
fax +420 466 036 308
[email protected]; [email protected]
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HNRORJLFNpGDĖRYpUHIRUP\SRPRFtPRGHOX+(50,1ý53UĤEČåQi]SUiYDN projektu
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PDOpRWHYĜHQpHNRQRPLFH3ROLWLFNi(NRQRPLHSS-532.
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Ing. /HRã9Ë7(., Ph.D.,
)DNXOWDILQDQFtD~þHWQLFWYt9â(Y Praze,
W. Churchilla 4, 130 67 Praha 3,
Tel. 224095172, [email protected]
Prof. Ing. -LĜLQD-Ë/.29È, CSc.,
Institut pro ekonomickou a ekologickou politiku FNH 9â(Y Praze,
W. Churchilla 4, 130 67 Praha 3,
Tel. 224095564, [email protected]
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UR]YRMHQDPLNURHNRQRPLFNpDPDNURHNRQRPLFNp~URYQL³ Brno 2007. ISBN 978-807194-970-1
Prof. Ing. ,YDäLYČORYi, CSc., Doc. Ing. -DURVODY-iQVNê, CSc.,
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