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, edited by Richard Krystek, Volume II, Conditions for development of transport security systems integration, Warsaw 2009 Integrated system and means of transport in Poland , edited by Marek Sitarz, Gliwice 2009 Sitarz, M., I. Manka, E. Janowska-Bucka (2009): The safety management system in the railway repair facilities based on the standard IRIS , Katowice, Scientific Papers of Silesian University of Technology Sitarz M. Chruzik K.: An integrated safety management system in railway transport. Requirements of safety placed in front of the railway carriers and

:// Djordjević, B., Krmaca, E., Mlinarić, T.J. 2018. Non-radial DEA model: A new approach to evaluation of safety at railway level crossings , Safety Science , 103, March 2018, 234-246, ISSN: 0925-7535 Otto, A., Kellermann, P., Thieken, A.H., Costa, M. M., Carmona, M., Bubeck, P. 2019. Risk reduction partnerships in railway transport infrastructure in an alpine environment , International Journal of Disaster Risk Reduction, 33, February 2019, 385-397, ISSN: 2212-4209 Lu, H., Chen, M., Kuang, W., 2019. The impacts of abnormal weather and natural disasters


Safety in transportation of dangerous goods is an important issue in transport processes. The impact of transport damage on the level of safety is very high and therefore becomes a very important issue in transport. The number of breakdowns in railway transport is becoming more and more advanced with deterioration of wagon condition due to aging. Thanks to the analysis of these data, it was possible to approximate the problem of transport failures and their impact on the safety of people involved in this transport process. In addition, the simulation in ALOHA program has been carried out that allows to illustrate the effects of the hazardous substance release from the transport rail tank. This event may result from derailment of the wagon or breakage of the wagon component. The simulation shows the extent of the threat during the incident. The conducted researches and their analysis have shown the problems of railway transport safety on various levels and different planes.

Railway Transport Processes , International Conference of Central-Bohemia-University, Prague, Czech Republic, 465-469. Vojtek, M., Kendra, M., Zitrický, V., Danis, J., 2017. Principles of Logistics Applied to Railway Passenger Transport , 18 th International Scientific Conference on LOGI, Ceske Budejovice, MATEC.

1 Supported by Czech Technology Agency (TA CR) grant no. TD020010 Optimalization and improvement of competitive tendering in the passenger railway transport in the Czech Republic according to EU directives. References ALEXANDERSSON, G. & HULTÉN, S. (2007). Competitive tendering of regional and interregional rail services in Sweden. In: Competitive Tendering of Rail Services: Compilation of papers from the European Conference of Ministers of Transport. Paris: OECD Publishing. p. 165-187. BRINKE, J. (1999). Úvod do geografie dopravy. Praha: Karolinum. CASCETTA

., Leviäkangas, P., 2016. Transport safety agency’s success indicators –How well does a performance management system perform? Transport Policy, Elsevier, 45 (C), 230–239, DOI: 10.1016/j.tranpol.2015.03.015. Nedeliakova, E., Panák, M., 2015. New Trends in Process-oriented Quality Management . Procedia Economics and Finance, 34, 172–179, DOI: 10.1016/S2212-5671(15)01616-0. Ozkan, T., Yanginlar, G., Kalayci, S., 2016. Railway Transport Liberalization: A Case Study of Various Countries in the World . Journal of Management and Sustainability, 6, 4, 140–148, DOI: 10.5539/jms.v6

Rozová, D. 2015 Hodnocení klíčových činností kontinuity za krizových situací. Pardubice, 2015. 92 p. Diploma Thesis. University of Pardubice, Jan Perner Transport Faculty. Rozová, D., Šustr, M., Soušek, R., Šohajek, P. 2018 Crisis management in the railway transport and their additions. In. 22nd International Scientific on Conference Transport Means 2018 – Proceeding of the International Conference, Trakai, Lithuania, Kaunas University of Technology, 2018 p. 1043 – 1049. ISSN: 1822-296X Sharp, J. 2009 Jak postupovat při řízení kontinuity činností: Naplnění požadavků BS

References Revitalisation programme of railway companies, Ministry of Transport and Construction, Bratislava, 2011 Contract for the operation of railway infrastructure for years 2017 - 2021 Dolinayová, A. – Nedeliaková, E. 2015. Controlling in railway transport. 1. edition. Bratislava: Publisher: DOLIS s. r. o., 2015. 147 p. ISBN 978-80-970419-9-1 Gašparík, J. – Šulko, P. 2016. Technology of railway transport: Line transport processes. 1. edition. Žilina: Publisher: EDIS University of Žilina, 2016. 384 p. ISBN 978-80-554-1171-2 Local convention for


Transport is a very important part of activities in the tourism sector. In addition to the transport of tourists to and within a destination, transport itself can be a tourist attraction. The aim of this paper is to analyse selected problems of railways in Slovakia (a decrease in the importance of railways for passenger transport in Slovakia in the past 20 years, discontinued passenger transport on certain railway tracks and the modernisation of other tracks, and zero-fare public rail transport services for certain categories of passengers), and to present good examples of the use of narrow-gauge railways for the purposes of tourism (the Tatra Electric Railways and the Kysuce-Orava Forest Railway).


This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing.