Číslo 1 (2022) Collection home page

Subscribe to this collection to receive daily e-mail notification of new additions RSS Feed RSS Feed RSS Feed
Collection's Items (Sorted by Submit Date in Descending order): 1 to 11 of 11
Scholz, Petr , Červová, Lenka , Janeček, Petr , Linderová, Ivica
Green management implementation: a case of the Bulgarian hotel market

This research article focuses on the ecological operation of accommodation services in Bulgaria. The aim of this article is to evaluate the application of various green management elements and measures in selected hotels in Bulgaria, namely in the cities of Sofia and Varna. The...

Wang, Xiaoting , Shen, Peilong , Palečková, Iveta
Research on the macro net financial assets value effect of monetary policy

This paper focuses on the impact of Chinese and US monetary policy on the net financial assets value of macro balance sheet from both theoretical and empirical aspects and reveals the sectoral solvency risk conduction path based on the balance sheet channel. In addition, the&#...

Drábková, Zita , Pech, Martin
Comparison of creative accounting risks in small enterprises: the different branches perspective

Small enterprises are exposed to new challenges in examining the impact of creative accounting on their financial statements, particularly when assessing ‘going concerned’ conditions and increasing the risk of fraud. The article aims to identify accounting errors and fraud risks made by ...

Khan, Saba , Ahmed, Rizwan Raheem , Streimikiene, Dalia , Streimikis, Justas , Jatoi, Munsif Ali
The competency-based training & assessment, and improvement of technical competencies and changes in pedagogical behavior

This research aims to analyze the improvement of technical competencies and changes in pedagogical behavior on competency-based training and assessment. We developed a modified conceptual model with the help of previous literature. We examined the impact of competency-based training & assessm...

Elexa, Ľuboš , Ištok, Michal , Šlampiaková, Lea
Do links to tax havens affect companies’ financial performance? The case of Slovakia

This paper aims to quantify the impact of direct equity ownership links between Slovak companies and tax havens. We distinguish between three types of tax haven: onshore, midshore and offshore. The financial impacts are measured by indicators of profitability (ROA); activity (total asse...

Eivazzadeh, Niusha , Nadiri, Halil
An empirical study to investigate the coercive management behavior: evidence from academia

The current study aimed to investigate the relationship between compulsory citizenship behavior and turnover intention of academics in Iranian universities. The effects of other components, such as the perception of organizational justice and psychological security, on this relationship were tested&#x...

Blaschke, Petr
Investment incentives in the environment of the Czech republic

Investment incentives were originally created particularly to support the inflow of foreign capital into transforming economies. Today, they are also available in the developed countries of Western Europe, where they no longer fulfil their primary function but have become a standard and ...

Bartoszewicz, Anna , Rutkowska-Ziarko, Anna
Factors hindering the conduct of audits of corporate social responsibility reports: evidence from Poland

This article presents the results of empirical research conducted among audit firms in Poland regarding the factors hindering the provision of non-financial information verification and attestation services. The rapidly developing practice of non-financial reporting among socially responsible entities in&#...

Khan, Khurram Ajaz , Çera, Gentjan , Pinto Alves, Sandra Raquel
Financial capability as a function of financial literacy, financial advice, and financial satisfaction

There is no substantial evidence that exists in the literature to establish the link between financial advice and financial capability fully establishes, even though ‘getting help’ is identified as an important aspect of financial capability. This study sets out to fulfil a couple ...

Vuković, Bojana , Mijić, Kristina , Jakšić, Dejan , Saković, Dušan
Determinants of cash holdings: evidence from Balkan countries

The purpose of this paper is to identify the determinants and indicate their impact on the company’s cash holdings in the wholesale industry in ten Balkan countries. Effective cash holdings management is key to any company’s healthy and smooth business operation, so comprehending a...

Kostková, Miroslava , Pellešová, Pavlína , Kajzar, Patrik
Trends in the catering and accommodation business in the Moravian Silesian Region

The development of tourism trends significantly influences the tourist attractiveness of the destination ad increases tourist attendance. The paper presents the results of the research Tourist Trends in the Moravian Silesian Region (MSR), which focused on examining trends in accommodation and...

Collection's Items (Sorted by Submit Date in Descending order): 1 to 11 of 11