The article analyzes the 10 min high frequency data of certain financial instruments (gold, exchange rate USD / Euro, stock quotes Boeing and Microsoft). As approximation of the empirical distribution of log-returns is used alpha stable distribution. This distribution allows to&#...

The goal of this article is to point at the possibilities of estimating the beta coefficient by means of accounting variables. Its advantage is that it can be applied for the companies which shares are not traded at the stock exchange, or for newly established companies&#...

The paper focuses on profitability and risk of crop and animal production based on an analysis of farms operating in Slovak Republic. The individual farm data used for the analysis are from the database of Ministry of Agriculture and Rural Development of the Slovak ...

This paper investigates the application of Zero-Based Budgeting (ZBB) system to budget implementation by the Federal Government of Nigeria by ascertaining among others, the relationship between ZBB approach and budget performance indices in Nigeria. To achieve the above, primary data ...

This paper considers a decentralized two-echelon supply chain: a single retailer holds finished goods inventory to meet customer demand and a single manufacturer produces the retailer’s replenishment orders for a single item on a make-to-order basis. Finite production capacity in each...

This article presents selected results of a pilot survey of the project “The Business Processes in Relation to Selected Aspects of The Business Environment“. This project is focused on the processes in a company and looks at a company from three selected aspects: an...

The brief article discusses tax matters, reflecting their specific two-sided perception. The tax issues reflect different approaches depending on which financial actor´s view is taken into account. While the state, having not only an obvious interest in effective tax revenue but ...

The paper focuses on exploration of desired organizational culture of future potential managers. It introduces the concept of investigations in which attention was devoted to analyzing the important features of an organizational culture that respondents mentioned as suitable for their ...

Alongside France, Italy and Slovakia the Czech Republic belongs to the countries with the most fragmented municipal structure. The aim of this paper is to analyze the attitudes of representatives of the Czech municipalities to two ideal forms of consolidation of the structur...