Proceedings Of The 8th International Scientific Conference Finance And Performance Of Firms In Science, Education And Practice

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Proceedings of the 8th International Scientific Conference FINANCE AND PERFORMANCE OF FIRMS IN SCIENCE,EDUCATION AND PRACTICE Under the auspices of the Dean doc. Ing. David Tuček, Ph.D. April 26 - 27, 2017 Zlín, Czech Republic Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice Scientific Committee: Dr. Adam Balcerzak Nicolas Copernicus University Prof. Ing. Jaroslav Belás, PhD. TBU in Zlín Prof. Le Vinh Danh, Ph.D. Ton Duc Thang University, Ho Chi Minh City assoc. Prof. Bruce Dehning, Ph.D. Chapman University, California Prof. Romualdas Ginevičius Vilnius Gediminas Technical University Prof. Ari Ginsberg New York University Prof. Dr. Dr. Parissa Haghirian Sophia University, Tokyo Prof. RNDr. Josef Hynek, MBA, Ph.D. University of Hradec Králové doc. Ing. Adriana Knápková, Ph.D. TBU in Zlín Prof. Ing. Bohumil Král, CSc. University of Economics Prague Prof. Kenneth Kriz, Ph.D. Wichita State University, Kansas Ing. Petr Novák, Ph.D. TBU in Zlín Prof. Dr. Ing. Drahomíra Pavelková TBU in Zlín doc. Ing. Boris Popesko, Ph.D. TBU in Zlín Prof. Ing. Mária Režňáková, CSc. Brno University of Technology Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice Prof. Ing. Juraj Sipko, Ph.D., MBA Slovak Academy of Sciences, Bratislava doc. Ing. David Tuček, Ph.D. TBU in Zlín Prof. Ing. Milan Zelený, M.S., Ph.D. TBU in Zlín Prof. Ing. Miroslav Žižka, Ph.D. Technical University of Liberec Editors: Petr Novák, Zuzana Jurigová, Ludmila Kozubíková, Jana Zlámalová © Tomas Bata University in Zlín, Zlín 2017 ISBN 978-80-7454-653-2 Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice Reviewers doc. Ing. Vojtěch Bartoš, Ph.D. (Brno University of Technology) Ing. Bc. Marcela Basovníková Ph.D. (Mendel University in Brno) RNDr. Pavel Bednář, Ph.D. (Tomas Bata University in Zlín) Ing. Jiří Bejtkovský, Ph.D. (Tomas Bata University in Zlín) prof. Ing. Jaroslav Belás, PhD. (Tomas Bata University in Zlín) Ing. Radek Benda, Ph.D. (Tomas Bata University in Zlín) Ing. Petra Benyahya, Ph.D. (Tomas Bata University in Zlín) dr hab. Yuriy Bilan (Tomas Bata University in Zlín) Ing. Michaela Blahová, Ph.D. (Tomas Bata University in Zlín) doc. Ing. Petr Briš, CSc. (Tomas Bata University in Zlín) PaedDr. Pavla Břusková (National Cluster Association) prof. Ing. Ladislav Buřita, CSc. (Tomas Bata University in Zlín) Ing. Zuzana Crhová (Tomas Bata University in Zlín) Ing. Dagmar Čámská, Ph.D. (Business Institut) Ing. Kamil Dobeš, Ph.D. (Tomas Bata University in Zlín) dr. Justyna Dobroszek (University of Lodz) doc. Ing. Zuzana Dohnalová, Ph.D. (Tomas Bata University in Zlín) Ing. et Ing. Miroslava Dolejšová, Ph.D. (Tomas Bata University in Zlín) prof. Ing. Eva Ducháčková, CSc. (University of Economics, Prague) Ing. Ján Dvorský (Tomas Bata University in Zlín) doc. Ing. Milan Edl Ph.D. (Tomas Bata University in Zlín) Ing. Libor Fojtík (Tomas Bata University in Zlín) Ing. Pavel Grebeníček, Ph.D. (Tomas Bata University in Zlín) doc. PhDr. Ing. Aleš Gregar, CSc. (Tomas Bata University in Zlín) Ing. Katarína Havierniková, PhD. (Alexander Dubcek University of Trencin) Ing. Josef Horák, Ph.D. (ŠKODA AUTO University) Ing. Monika Horáková, Ph. D. (Tomas Bata University in Zlín) Ing. Dušan Hrabec, Ph.D. (Tomas Bata University in Zlín) doc. JUDr. Ing. Milan Hrdý , Ph.D. (Private College of Economic Studies) Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice Ing. Eva Hr