2014/31 Scientific papers, Series D
https://hdl.handle.net/10195/58631
2024-03-28T21:48:35ZComparison of regional competitiveness index after EU enlargement in 2013
https://hdl.handle.net/10195/58655
Comparison of regional competitiveness index after EU enlargement in 2013
Vahalík, Bohdan; Staníčková, Michaela
The paper deals with the concept and evaluation of competitiveness in terms of the European Union (EU). The paper deals with an evaluation of EU competitiveness at regional level by multi-criteria approach called the EU Regional Competitiveness Index (RCI). The main purpose of this composite indicator is evaluation of EU NUTS 2 region competitiveness. The aim of this paper is to introduce the theoretical and methodological
basis of the RCI and its usage on the example of evaluating the competitiveness of NUTS 2
regions in the group of Visegrad Group (V4) countries. The theoretical part of the paper
defines concept of the RCI and methodological background of its creation. The empirical part of the paper deals with evaluation of the Visegrad group NUTS 2 region competitiveness before and after the EU 2013 enlargement, resp. comparison of RCI results in year 2010 and 2013 and evaluation of RCI changes in the case of V4 countries in reference years.
2014-01-01T00:00:00ZFinancial behaviour in the V4 countries using the Global Findex Database
https://hdl.handle.net/10195/58654
Financial behaviour in the V4 countries using the Global Findex Database
Thiessen, Alžbeta
A person’s financial literacy as well as their values, attitudes and beliefs all impact their financial behaviour, thus influencing their financial well-being. Our aim is to evaluate the situation in the V4 nations with respect to the financial behaviour of adults who own credit cards and have savings. We compare results from the different V4 countries using the Global Findex Database of 2011 from the World Bank. The relationship between the individual variables is examined using the binary response model Logit. Our results reveal that owning a credit card and having saved money within the past 12 months have
significant relationships to the owning of an account at a financial institution, having
borrowed money from any number of various lenders, as well as the demographic
characteristics such as age, within-economy income quintile, education level and country
of residence. People who borrowed money from a financial institution, or another private
lender, are more likely to own a credit card and less likely to have saved money within the
past 12 months. This work defines financial literacy and education from several authors’
viewpoint. It describes the Global Findex Database and the binary response model,
finishing with the results and their review.
2014-01-01T00:00:00ZForeign exchange rates in consolidated financial statements under IFRS
https://hdl.handle.net/10195/58653
Foreign exchange rates in consolidated financial statements under IFRS
Tereščenko, Dmytro
Companies which carry out foreign operations can perform transactions in foreign currency. In addition, companies can provide financial statements data in a foreign currency. IAS 21 - The Effects of Changes in Foreign Exchange Rates
establishes a procedure for performing transactions in foreign currencies and foreign
operations for financial reporting, as well as translation of financial statements into the
presentation currency. The task of the standard is to disclose information about the
exchange rate usage and to reflecting the impact of changes in exchange rates in its financial statements. For reporting under IFRS such currency should be selected, which is actively used and has significant influence on it. This paper summarizes just some aspects of the influence of the exchange rates change effects on the consolidated financial statements according to IFRS.
2014-01-01T00:00:00ZConsumer management can be overcome!
https://hdl.handle.net/10195/58652
Consumer management can be overcome!
Šatera, Karel; Dytrt, Zdenek
Responsible management strives to think creatively, respecting the principles of responsibility and ethics, the objective of which is to establish long-term stability within the business environment. A manager's scope of activities mainly includes decision making
related to changes (stimulating innovations) in order to react to dynamic development in the field of science, technology, and the needs and interests of the company. It is extremely
important to stimulate employee motivation. Thus it is very logical to speak about leadership as the management process, and its innovations depend on people and their ethical allegiance to the management of the particular system. Opinions vary on the content of leadership. Leadership is most often associated with human resource management. That distorts and simplifies its content, such as innovation management theory and practice. For this reason, the text indicates some significant differences between the still applied management and leadership. Simplifying this concept or misunderstanding its meaning contributes to reducing the effectiveness of innovation and thus to a further deepening of consumer way of thinking of the society. In this text certain differences between management and leadership are indicated.
2014-01-01T00:00:00Z