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University of Pardubice Faculty of Econnomics and Administration Czech Society for Systems Integration Municipality of Pardubice The Pardubice Region PPUUBBLLIICC AADDMMIINNIISSTTRRAATTIIOONN 22001166 Proceedings of the 11th International Scientific Conference Pardubice,�22.�9.�2016 ISBN 978-80-7560-040-0 Univerzita Pardubice Fakulta ekonomicko-správní UUUnnniiivvveeerrrsssiiitttyyy ooofff PPPaaarrrddduuubbbiiiccceee FFFFFaaaaacccccuuuuullllltttttyyyyy ooooofffff EEEEEcccccooooonnnnnooooommmmmiiiiicccccsssss aaaaannnnnddddd AAAAAdddddmmmmmiiiiinnnnniiiiissssstttttrrrrraaaaatttttiiiiiooooonnnnn PPPrrroooccceeeeeedddiiinnngggsss ooofff ttthhheee 11th IIIIIInnnnnntttttteeeeeerrrrrrnnnnnnaaaaaattttttiiiiiioooooonnnnnnaaaaaallllll SSSSSScccccciiiiiieeeeeennnnnnttttttiiiiiiffffffiiiiiicccccc CCCCCCoooooonnnnnnffffffeeeeeerrrrrreeeeeennnnnncccccceeeeee PPPPPUUUUUBBBBBLLLLLIIIIICCCCC AAAAADDDDDMMMMMIIIIINNNNNIIIIISSSSSTTTTTRRRRRAAAAATTTTTIIIIIOOOOONNNNN 22222000001111166666 nd PPPaaarrrddduuubbbiiiccceee,,, 22 SSSeeepppttteeemmmbbbeeerrr 222000111666 CCCzzzeeeccchhh RRReeepppuuubbbllliiiccc Proceedings of the 11th International Scientific Conference PUBLIC ADMINISTRATION 2016 nd Pardubice, 22 September 2016 University of Pardubice Faculty of Economics and Administration Pardubice, 2016 Scientific Committee prof. Ing. Jan Čapek, CSc., University of Pardubice, Czech Republic plk. doc. Ing. Vladan Holcner, Ph.D., University of Defence, Czech Republic prof. RNDr. Oto Hudec, PhD., Technical University of Košice, Slovak Republic doc. Ing. Vladimír Hyánek, Ph.D., Masaryk Univerzita, Czech Republic prof. Maria M. Ikeda, Kyoto University, Japan prof. RNDr. Jaroslav Janáček, CSc., University of Žilina, Slovak Republic prof. Ing. Vojtěch Krebs, CSc., University of Economics, Prague, Czech Republic doc. Ing. Jiří Křupka, PhD., University of Pardubice, Czech Republic prof. Ing. Helena Kuvíková, PhD., Matej Bel University, Slovak Republic univ. prof. i. R. Dipl.-Ing. Dr. Mikulas Luptacik, University of Economics, Slovak Republic prof. Yoriko Masuyama, Matsumoto University, Japan prof. Cornelia Pop, Babes-Bolyai University, Cluj-Napoca, Romania doc. Ing. Romana Provazníková, Ph.D., University of Pardubice, Czech Republic prof. Ing. Iva Ritschelová, CSc., Czech Statistical Office, Czech Republic prof. Ligita Simanskiene, Faculty of Social Science, University of Klaipeda, Lithuania Ing. Mgr. David Sláma, Ministry of the Interior, Czech Republic Programme Committee doc. Ing. Jan Stejskal, Ph.D. Ing. Hana Kopáčková, PhD. Ing. Michal Kuběnka, Ph.D. Ing. et Ing. Veronika Linhartová, Ph.D. Mgr. Jan Mandys, Ph.D. Ing. David Špaček, Ph.D. Ing. Pavel Zdražil, Ph.D. Editors doc. Ing. Jan Stejskal, Ph.D. doc. Ing. Jiří Křupka, PhD. Technical Editors Ing. Martina Kynclová Mgr. Nela Dosedělová Suggested citation AUTHOR, A. Title of paper. In: STEJSKAL, J., KŘUPKA, J. (eds.) Proceedings of the 11th International Scientific Conference “Public Administration 2016”. Pardubice: University of Pardubice, 2016. pp. xx-xx. ISBN 978-80-7560-040-0 This publication has not been linguistically corrected. The authors are responsible for substance, professional level and linguistic accuracy of papers. All papers passed a double-blind review process. ISBN 978-80-7560-040-0 Reviewers doc. Ing. Klára Antlová, Ph.D., Technical University of Liberec, Czech Republic prof. Ing. Ladislav Hájek, CSc., University of Hradec Králov, Czech Republic doc. Ing. Martina Halásková, Ph.D., VŠB – Technical University of Ostrava, Czech Republic doc. Ing. Renáta Halásková, Ph.D., College of Logistics, Czech Republic prof. Ing. Jaroslav Macháček, CSc., University of Economics Prague, Czech Republic prof. Ing. Dušan Vičar, CSc., Tomas Bata University in Zlín, Czech Republic Content PROLOGUE ………………………………...………………………………………………………………………………….8 SETTING OF AUDIT PROCEDURES ON THE AUDITING OF THE FINANCIAL STATEMENTS OF THE MUNICIPALITY BÁNOCIOVÁ ANNA, TUŠAN RADOSLAV……………………………………………………………….....9 THE IMPORTANCE OF FINANCIAL SCIENCE TO THE GENERAL GOVERNMENT BUDGET OF THE SLOVAK REPUBLIC IN THE 21ST CENTURY BELIČKOVÁ KORNÉLIA, BALÁŽI PETER, STARÍČKOVÁ ZUZANA…………………………………..22 CRISIS MANAGEMENT IN THE AREA OF PUBLIC ADMINISTRATION AND ITS SPECIFICS ČECHÁK VLADIMÍR…………………………………………………………………………………………32 OPTIONS OF RISK MODELLING IN LIMIT SITUATIONS OF A LEARNING ORGANIZATION DVOŘÁK JIŘÍ, KONEČNÝ JIŘÍ, JANKOVÁ MARTINA…………………………………………………..41 DEMOGRAPHIC AGING OF THE EUROPEAN UNION COUNTRIES FRIČOVÁ VERONIKA, MATĚJA ZDENĚK………………………………………………………………...49 COMMUNITY PLAN AS A METHOD FOR MANAGEMENT OF DEVELOPING PROCESSES OF SOCIAL SERVICES IN A MUNICIPALITY GUBOVÁ KLAUDIA, RICHNÁK PATRIK, BOLEK VLADIMÍR………………………………………….58 ANALYSIS OF EXISTING SOCIAL SERVICES FOR HOMELESS PEOPLE IN SLOVAKIA HABÁNIK TOMÁŠ……………………………………………………………………………………………66 APPLICATION OF CBR IN PUBLIC ADMINISTRATION HAILE MEAZA, KŘUPKA JIŘÍ……………………………………………………………………………....74 PUBLIC ADMINSTRATION AND SOCIAL POLICY IN PALESTINE: CASE STUDY OF UNEMPLOYMENT IN GAZA STRIP AND WEST BANK HAJJAJ OLA…………………………………………………………………………………………………...82 THE ROLE OF LOCAL PUBLIC SECTOR IN FINANCING PUBLIC SERVICES HALÁSKOVÁ MARTINA, HALÁSKOVÁ RENÁTA……………………………………………………….90 POPULATION AGING AND VOLUNTEERING IN FIRE SERVICE IN THE PARDUBICE REGION: A CASE STUDY ON IMPACT ON PUBLIC FINANCE JAKUBOVIČOVÁ LUCIE, PERNICA BOHUSLAV………………………………………………………..100 DEVELOPMENT OF REGIONAL ABSORPTIVE CAPACITY – THE CAUSE AND THE CONSEQUENCE OF REGIONAL DISPARITIES JUKNEVIČIENE VITA……………………………………………………………………………………….109 IMPORTANCE OF PUBLIC INTEREST TO SOCIAL RESPONSIBILITY KIURIENE VIOLETA………………………………………………………………………………………...117 ANALYSIS OF THE COMPETITIVENESS OF REGIONS OF THE CZECH REPUBLIC IN THE CONTEXT OF THEIR DEMOGRAPHIC POTENTIAL KNĚZÁČKOVÁ RADKA…………………………………………………………………………………….127 THE SELECTED ASPECTS OF FOREIGN TRADE OF THE CZECH REPUBLIC AS A FACTOR OF SUSTAINABLE ECONOMIC DEVELOPMENT KOVÁRNÍK JAROSLAV…………………………………………………………………………………….136 REMARKS TO INNOVATIONS IN EUROPEAN LOCAL GOVERNMENT EDUCATION LACINA KAREL……………………………………………………………………………………………...145 RESTRICTION OF THE OFFICIAL’S DISCRETION COMPETENCE AS AN ANTI-CORRUPTION TOOL LINHARTOVÁ VERONIKA…………………………………………………………………………………155 AN ECONOMIC EVALUATION OF PUBLIC LIBRARIES´S SERVICES – CASE OF THE CZECH REPUBLIC LINHARTOVÁ VERONIKA, PICHOVÁ SIMONA, STEJSKAL JAN, ŽIDOVA EVA……………………164 THE CIVIL SERVICE COMPETENCE MODEL IMPLEMENTATION IN LITHUANIA LIUKINEVIČIENE LAIMA…………………………………………………………………………………...172 DECISION-MAKING SUPPORT AND ITS APPLICATION IN PUBLIC ADMINISTRATION MEZERA FILIP, KŘUPKA JIŘÍ………………………………………………………………………………181 THE IMPACT OF FISCAL DECENTRALIZATION ON INCOME POLARIZATION IN THE SELECTED COUNTRIES NEUBAUEROVÁ ERIKA, TOMČIKOVÁ MICHAELA…………………………………………………….189 ANALYSIS OF THREATS TO THE CZECH REPUBLIC PAULUS FRANTIŠEK………………………………………………………………………………………...199 REGULATION OF SOCIO-CULTURAL FACTORS OF PUBLIC E-SERVICES POŠKUVIENE BEATRIČE…………………………………………………………………………………....207 INFLUENCE OF THE SELECTED DETERMINANTS ON THE DEVELOPMENT OF THE KNOWLEDGE ECONOMY – CZECH CASE STUDY PROKOP VIKTOR, STEJSKAL JAN, MIKUŠOVÁ MERIČKOVÁ BEÁTA, CHOVANCULIAK ROBERT…………………………………………………………………………………215 ALLOCATED SUBSIDY MEANS AND RISKS OF THEIR USING IN THE SLOVAK REPUBLIC ŠÚBERTOVÁ ELENA…………………………………………………………………………………...........224 MEASURING COMPLEXITY AND ECONOMIC REGIONAL RESILIENCE SVOBODA ONDŘEJ, IBL MARTIN, BŘÍZKOVÁ MARKÉTA…………………………………………….234 INTEGRATED RESCUE SYSTEM OF THE CZECH REPUBLIC AS AN AUTOPOIETIC ORGANISM FOR PREVENTION AND REDUCING OF RISKS AT EMERGENCY SITUATIONS SVOBODOVÁ DAGMAR………………………………………………………………………………….....243 QUALITY OF LIFE EVALUATION IN VISEGRAD GROUP AND PROGRESSION OF EVALUATION IN YEARS 2008 - 2014 ŠANDA MARTIN, KŘUPKA JIŘÍ……………………………………………………………………………251 THE IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT POLICY IN LOCAL SELF-GOVERNMENT: THE CASE OF ŠIAULIAI CITY TAMOŠIUNAS TEODORAS, BANYTE LINA……………………………………………………………....260 THE PERILS OF DRAWING FROM EUROPEAN FUNDS IN PUBLIC EDUCATION TUREČKOVÁ KAMILA, NEVIMA JAN…………………………………………………………………….273 THE ROLE OF SOCIAL ENTERPREUNERSHIP IN PUBLIC ADMINISTRATION WILDMANNOVÁ MIRKA…………………………………………………………………………………...284 PARETO CHART: A TOOL TO EVALUATE DEVELOPMENT OF REGIONAL DISPARITIES ZDRAŽIL PAVEL, APPLOVÁ PETRA……………………………………………………………………....293 THE IMPORTANCE OF CROSS-BORDER COOPERATION ON REGIONAL DEVELOPMENT: EVIDENCE FROM THE EUROREGION, NEISSE ZDRAŽIL PAVEL, KOZUN-CIESLAK GRAZYNA………………………………………………………...302 FINANCIAL CONDITION OF A CITY FOR GENERATING ITS OWN DEVELOPMENT ŽÁRSKA ELENA, RAFAJ OLIVER………………………………………………………………………….310 Prologue Dear Colleagues and Friends, We are presenting to you a reviewed Collection of contributions from the International Research Conference Public Administration 2016. The Faculty of Economics and Administration of the University of Pardubice regularly organizes this Conference. Our Faculty has organized already 11th year of this Conference in year 2016, the year in which our Faculty celebrates 25th anniversary of its existence. Our Faculty alternates with our partner organization Faculty of Economics of the VŠB-Technical University Ostrava in organizing this conference in two-year periods. With regard to high prestige of this event the Conference has been held under the auspices of the Dean of the Faculty of Public Administration and of representatives of Pardubický region and the statutory city Pardubice. A number of experts from both academic and application sectors always attend this Conference. Over seventy experts from fields such as public administration, social policy, regional development, protection of inhabitants and information technologies for public administration have participated in this Conference in 2016. A number of the participants are international experts who have contributed to our discussions valuable international perspectives and experience. During this Conference held in an open and friendly atmosphere a lot of space has been available for presentation of up to date research works in fields of public administration, public economy, social and regional policy. The Conference has also provided opportunities for starting new co-operations between academics and professionals from practise and their places of work. These co-operations are aimed at long-term exchange of knowledge and discussions about hot issues going beyond regular national or European dimensions. The presented Collection of contributions includes fifty high-quality contributions that have undergone a demanding review procedure. The Conference International Research Program Committee have evaluated these contributions, then the Program Committee internally evaluated these contributions and after that respected experts from the academic sphere have executed independent and anonymous reviews of these contributions. Only those contributions that have succeeded in the above-described demanding evaluation process are published in this Collection of contributions you are now holding in your hands. It is our believe that the submitted results of work of academics and of various research teams shall contribute to expanding available theoretical knowledge and make the practical application of this knowledge in their respective fields more efficient. Pardubice, December 13, 2016 Assoc. Prof. Romana Provazníková, PhD. Chairwoman Public Administration 2016 Conference Research Committee 8 SETTING OF AUDIT PROCEDURES ON THE AUDITING OF THE FINANCIAL STATEMENTS OF THE MUNICIPALITY Anna Bánociová, Radoslav Tušan Abstract: The papers are about setting of audit procedures on the auditing of the financial statements of the municipality. An audit in the Slovak Republic is currently sufficiently regulated, and is conditional upon its own legal norms of national legislation, standards of Slovak Chamber of Auditors and international EU documents. The first part is devoted to the definition of audit, its historical development, notion of audit in the world and in Slovakia as well as the legislative framework of the audit. General audit plan, audit procedures with a description of the main individual parts is filling the second part. Subsequently, another part contains the audit documentation procedure of audit of individual financial statements for the municipality of Hranovnica. Specific audit procedures should be carried out to obtain the sufficient appropriate audit evidence to formulate findings, which are part of the audit documentation, and on the basis of which the auditor formulates his opinion. The final part summarizes the audit findings and recommendations drawn up for the municipality of Hranovnica. Keywords: Auditing, Financial statements, Municipality. JEL Classification: M41, M42, H83. Introduction The municipality is an independent administrative and self-governing territorial unit of the Slovak Republic. It unites persons having their permanent residence. The municipality is a legal person according to law manages its own income and property. For the fundamental role of the municipality in the performance of self -government is considered the care for the needs of its people and all-round development of its territory. The municipality independently manages and realizes all the tasks related to the management of the municipality and its property. During the performance of municipal activities must be followed all governing laws. Compliance is part of the audit of public administration [1]. Control in Slovakia, its competence and status depended and still depend on the economic and political conditions of the constitutional order of society, as well as on the functions of the political and state authorities. System of control since 1990 in Slovak Republic passed a number of organizational and competence adjustments [2]. Despite the fact that audit is considered more like verifying and not control, it is considered as an additional part of control of government entities. Audit helps especially to fulfill the aims, objectives and tasks of government entities, also provides a systematic, disciplined approach to improve the efficiency of financial management. Last but not least, audit verifies and evaluates the risk management system, it identifies and assesses possible risks related to financial management, and it verifies and evaluates the efficiency, economy, expediency, and effectiveness within public 9