2018/42 Scientific papers, Series D
Permanentní URI k tomuto záznamuhttps://hdl.handle.net/10195/70506
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Článek Otevřený přístup peer-reviewedpublished The strategic importance of human resources management and the roles of human capital investment and education(Univerzita Pardubice, 2018) Vokoun, Marek; Caha, Zdeněk; Straková, Jarmila; Stellner, František; Váchal, JanThe entry focuses on the issue of strategic importance of human resource (HR) management. The questionnaire survey was aimed at companies from the Region of South Bohemia. The approach to personnel agenda was analysed, as well as the connections to the branches in which the tested businesses were active, the size of the company, the education level of their HR officers, and their company level investments in human capital. A high level of heterogeneity in the data was found and no statistical differences were found in tested hypotheses. However, it was discovered that if the HR department employees have tertiary education, it is a sign of a higher standard and competence level of the department. The higher level of competency and HR planning independence was found in the service sector. This supports the claim that a vast variety of skills is needed in order to provide agenda of life-long learning and professional growth.Článek Otevřený přístup peer-reviewedpublished Underlying factors of management practices in Czech companies(Univerzita Pardubice, 2018) Veselý, Josef; Veselý, ŠtěpánThe main purpose of the present paper is to identify the factor structure of managerial approaches. Based on a survey performed in 241 Czech companies from various sectors (e.g. mechanical engineering, construction and consumer industry) we identify six factors underlying managerial practices in these companies: Strategic management, Leadership, Partners and customers, Human resources, Process management, and Knowledge and innovation. Therefore, the empirical factor structure is partially different from the theoretical five-dimensional structure assumed in the widespread EFQM model. The present paper thus improves our understanding of the interrelations among various aspects of management in Czech companies. This better understanding can in turn lead to more informed implementation of total quality management in the firms. Understanding the structure of managerial approaches typical for Czech companies can also contribute to smoother transitions when foreign managers are appointed to run Czech firms (because the structure of managerial approaches is culture-dependent, as has been shown by former research).Článek Otevřený přístup peer-reviewedpublished Does economic cycle ingluence twin deficits in Europe? A threshold model.(Univerzita Pardubice, 2018) Šuliková, VeronikaThe aim of the paper is to test the impact of output gap on twin deficits existence in euro-area countries and three non-euro area countries (Sweden, Denmark and United Kingdom) over the time 1995 – 2015. The idea is motivated by the fact that certain European countries succeeded to adjust their current account deficits during recession and a principal motor of this adjustment was a decrease in their domestic demand. A panel data threshold model estimated two thresholds of output gap and divided the relation between budget balance and current account into three intervals. If an output gap is slightly negative or positive, the model confirms twin deficits, whereby a “twin relation” is stronger if an output is above its potential level. If an output is importantly below its potential level during recession, we conclude to twin divergence (e.g. in Greece, Portugal and Spain): even though a country increases its budget deficit during recession, it can succeed to adjust its current account deficit. We recommend taking into account an output gap when testing twin deficits as neglecting this effect could potentially lead to spurious rejection of twin deficit hypothesis.Článek Otevřený přístup peer-reviewedpublished The impact of selected financial indicators related to the structure of funding sources on corporate liquidity in energy sector in the Czech republic and Slovak republic(Univerzita Pardubice, 2018) Šeligová, MarkétaThe aim of this paper is to determine the impact of selected financial indicators related to the structure of funding sources on liquidity of companies in energy sector in the Czech Republic and Slovak Republic. With the purpose to fulfill the aim, we examine existence and character of relationship between selected financial factors (debt equity ratio, return on equity, share of fixed assets to total assets, share of earnings before interest and taxes to total assets, equity ratio) and liquidity of the companies in energy sector in the Czech Republic and Slovak Republic. The existence of relationship between financial factors and liquidity of companies is tested by correlation analysis and generalized method of moments called GMM method. We found that corporate liquidity was positively influenced by the equity ratio and return on equity in energy sector in the Czech Republic. We found that corporate liquidity was positively influenced by the equity ratio and share of earnings before interest and taxes to total assets in energy sector in the Slovak Republic. On the other hand, we found that corporate liquidity was negatively influenced by the share of earnings before interest and taxes to total assets, share of fixed assets to total assets in the Czech Republic. We found that corporate liquidity was negatively influenced by the share of fixed assets to total assets in energy sector in the Slovak Republic.Článek Otevřený přístup peer-reviewedpublished Spoločenská návratnosť investícií: prípadová štúdia komunitného kultúrneho centra(Univerzita Pardubice, 2018) Šebová, MiriamThe paper examines the method of the Social Return on Investment (SROI) which is increasingly drawn to evaluate the social impacts of programs or projects in nonprofit or public sector. SROI helps to understand the „social value“ generated by these activities and compares it with „the costs“. The conceptual framework of SROI is based on similar principles as CBA (cost-benefit analysis). It tries to quantify and monetise the social value into financial values, which result in an SROI coefficient. The most important phase of implementation of SROI is the application of „Theory of change“. It has to enable the understanding of the impacts of the analysed activities on the stakeholders. The paper is focused on the theoretical routes of SROI, there are described the main features of the method and also discussed its limitations. In the second part of the paper is introduced the case study – SROI Analysis of the community cultural centre in Košice. This case study is the first application of SROI analysis in Slovakia.Článek Otevřený přístup peer-reviewedpublished Clustering small and medium enterprises in the transport industry(Univerzita Pardubice, 2018) Strelcová, Stanislava; Janasová, DenisaSmall and medium-sized enterprises are exposed to many risks which could threat their existence. One of possible way, how to reduce these risk is clustering. The cluster initiative represents a set of activities aimed at improving the economic level and competitiveness of small and medium-sized enterprises. Besides of it, cluster initiative helps organizations which interested in cooperation obtain the necessary information. The main goal of the article is identification and analysis of structure of clusters operating in Slovakia and creating the current list of clusters. Further, the article aims at closer examination of the clustering of transport companies in the cluster and other forms of cooperation in Slovakia. On the base of the fact that here does not exist an accurate list of clusters in the Slovak Republic, we decided to create it. We faced many problems which are described in the article. In spite that the list of clusters has certain restrictions we can state that it provides a general overview about the forms of cooperation in Slovakia. We discussed and depicted the structure of clusters according to different criteria in the third part of article. Particularly we focused on forms of cooperation between small and medium-sized transport enterprises.Článek Otevřený přístup peer-reviewedpublished The role of mass media in crisis communication(Univerzita Pardubice, 2018) Reissová, Alice; Žambochová, Marta; Sláma, VítThe objective of our work was to identify the role mass media play in crisis communication. We chose the “methanol affair” as an example of a crisis situation which seriously affected the health and lives of people. We wanted to find out whether there are links between the number of published articles and the subsequent volume of spirits sold during the crisis situation in the Czech Republic such as the methanol affair. We used regression analysis and established that the number of articles related to the methanol affair significantly influenced the sales of spirits. The publication of each article was followed by a decrease in sales of spirits and vice versa, i.e., following a decline in the number of articles, sale volumes went up. Negative consequences have also been reported by producers whose annual sales have fallen in a year-to-year comparison. Last but not least, the government also suffered a loss by collecting significantly less money from excise duty as well as other taxes (VAT, income tax). The role of mass media is crucial in crisis communication, businesses should not underestimate the cooperation with mass media and they should be the first to promptly inform the mass media so that they can maintain the confidence of consumers.Článek Otevřený přístup peer-reviewedpublished Modelling corporate income tax revenues in Latvia(Univerzita Pardubice, 2018) Ozolina, Velga; Auzina-Emsina, AstraThe article is devoted to the issues of modelling and forecasting corporate income tax revenues in Latvia. Analysis of legal aspects and data shows that it is necessary to distinguish between advance payments (usually monthly payments) and final tax payments made in March, April or May. Following the usual practice, both identities and econometric equations are estimated for forecasting the corporate income tax revenues. Such factors as profit, private consumption price index, exports, wages, private consumption and investment are used as the factors along the tax rate. It is possible to use estimated monthly econometric equation for the short-term forecasting as it provides reasonably precise results and demands less assumptions as the other proposed models, but forecasts should be evaluated together with the results of identities. Estimated equations have to be applied together with the reliable models of influencing factors. The research findings are valuable for other countries as corporate income tax is a standard tax in fiscal system in all EU and other countries.Článek Otevřený přístup peer-reviewedpublished Customers of common fashion brands int the Czech republic: innovators and opinion leaders(Univerzita Pardubice, 2018) Novotová, JitkaThis article concentrates on the identification of special customer categories known as innovators and opinion leaders, also collectively called Fashion Leaders. The article focuses only on customers buying clothing of medium price and quality, known as Common Brands clothing. The categories of Innovators and Opinion Leaders in this article were measured on the basis of rating scales from renowned international authors. Confirmation factor analysis confirmed that the rating scales belong to latent variables and also sufficiently explain them. The result of the correlation analysis proved that the Innovator and Opinion Leader categories strongly correlate and therefore may be measured jointly in subsequent research, as one shared category of Fashion Leaders. Differences between demographic characteristics of Fashion Leaders and Fashion Non- Leaders were identified using the two-sample t-test. It was particularly found that women with lower education who shop very often are Fashion Leaders. The results of this research may be used as a basis for further customer surveys of Common Brands in the Czech Republic. The practical contribution of this article is the identification and description of the Fashion Leaders customer segment that can help fashion producers in promoting new collections or raising awareness in the fashion field.Článek Otevřený přístup peer-reviewedpublished Benchmarking smart e-government development: insight from a national perspective(Univerzita Pardubice, 2018) Máchová, Renáta; Komárková, Jitka; Kopáčková, Hana; Lněnička, MartinaThe concept of smartness has become a priority area for many governments, driven by the effort to enhance their ability to provide more attractive and user-focused public services. This approach has also influence on the set of indicators that are used to evaluate these efforts. In contrast to the previous studies to benchmark e-government development, the society is now more advanced in using ICT and consuming online public services. There is a need to reshape traditional view on e-government development and introduce a new set of indicators that would better capture the full range of smarter e-government. This paper provides insights on this issue from a national perspective. A two-step validation process was applied to evaluate the capabilities of the new set of indicators to assess and benchmark smart e-government development. The results indicate that the newly proposed index provides a robust measure to benchmark smart e-government development.
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