bluuebunny/crossref_metadata_2025 huggingface dataset:
Atomic layer deposition of dielectric Y2O3 thin films from a homoleptic yttrium formamidinate precursor and water
Authors: Boysen Nils , Zanders David , Berning Thomas , Beer Sebastian M. J. , Rogalla Detlef , Bock Claudia , Devi Anjana
Published: January 2021

In this work, the application of tris(N,N′-diisopropyl-formamidinato)yttrium(iii) [Y(DPfAMD)3] as a precursor in a water-assisted thermal atomic layer deposition (ALD) process for the fabrication of device quality Y2O3 thin films is demonstrated.
The role of intermolecular interactions in stabilizing the structure of the nematic twist-bend phase
Authors: Merkel Katarzyna , Loska Barbara , Welch Chris , Mehl Georg H. , Kocot Antoni
Published: January 2021

Stabilization of the nematic twist-band phase by arrays of multiple nonspecific short-range intermolecular interactions.
Tumor microenvironment characterization in stage IV gastric cancer
Authors: Yang Feng , Wang Zhenbao , Zhang Xianxue
Published: January 2021

Immunotherapy is remarkably affected by the immune environment of the principal tumor. Nonetheless, the immune environment’s clinical relevance in stage IV gastric cancer (GC) is largely unknown. The gene expression profiles of 403 stage IV GC patients in the three cohorts: GEO (Gene Expression Omnibus, GSE84437 (n=292) and GSE62254 (n=77), and TCGA (The Cancer Genome Atlas, n=34) were used in the present study. Using four publicly available stage IV GC expression datasets, 29 immune signatures were expression profiled, and on this basis, we classified stage IV GC. The classification was conducted using the hierarchical clustering method. Three stage IV GC subtypes L, M, and H were identified representing low, medium, and high immunity, respectively. Immune correlation analysis of these three types revealed that Immune H exhibited a better prognostic outcome as well as a higher immune score compared with other subtypes. There was a noticeable difference in the three subgroups of HLA genes. Further, on comparing with other subtypes, CD86, CD80, CD274, CTLA4, PDCD1, and PDCD1LG2 had higher expression in the Immunity H subtype. In stage IV GC, potentially positive associations between immune and pathway activities were displayed, due to the enrichment of pathways including TNF signaling, Th-17 cell differentiation, and JAK-STAT signaling pathways in Immunity H vs Immunity L subtypes. External cohorts from TCGA cohort ratified these results. The identification of stage IV GC subtypes has potential clinical implications in stage IV GC treatment.
Dynamic online joint energy management and sampling rate control in energy harvesting aided IoT network
Authors: Feng Chunhui , Yang Qinghai , Qin Meng , Kwak Kyung Sup
Published: January 2021

Energy harvesting (EH) aided Internet of Things (IoT) network is a promising paradigm to librate IoT network from energy deficiency. Dynamic energy and traffic scheduling in such a scenario is challenging due to temporal correlation of energy constraints and delay requirements of IoT applications. In this paper, joint energy management and sampling rate control to explore the tradeoff between network utility and delay performance are studied while maintaining the energy causality constraint. Taking into account the dynamic characteristics of EH process, channel fading and traffic arrivals, a stochastic optimisation problem is formulated to maximise the network utility. Leveraging the Lyapunov optimisation approach, combined with the idea of weight perturbation, a framework is proposed to decompose the stochastic problem into several deterministic sub‐problems that can be solved separately. Based on the framework, an online resource allocation algorithm is developed to achieve two major goals: first, balancing energy consumption and energy harvesting to stabilise their data and energy queues; second, deriving the utility‐delay tradeoff by adjusting the control parameter. The stability of data buffer and energy buffer in the proposed network is theoretical verified with performance analysis.
Comparison of the chemical diversity ofVitis rotundifoliaandVitis viniferacv. ‘Cabernet Sauvignon’
Authors: Maia Marisa , Ferreira António E.N. , Cunha Jorge , Eiras-Dias José , Cordeiro Carlos , Figueiredo Andreia , Silva Marta Sousa
Published: January 2021

Grapevine is one of the most important fruit plants in the world, mainly due to its grapes and related products, with a highly economic and cultural importance. Every year, vineyards are affected by several pathogen outbreaks and the only way to control them is through preventive applications of agrochemicals every 12 to 15 days. This approach is not sustainable and not always effective. TheVitisgenus comprise different species that exhibit varying levels of resistance to pathogens, thus the understanding of the innate resistance/susceptibility mechanisms of these differentVitisspecies is crucial to cope with these threats. In this work, an untargeted metabolomics approach was followed, using Fourier transform-ion cyclotron resonance mass spectrometry (FT-ICR-MS), to analyse the metabolic chemical diversity of twoVitisspecies:Vitis rotundifolia(resistant to pathogens) andV. viniferacv. ‘Cabernet Sauvignon’ (susceptible to pathogens). Chemical formulas from bothVitiswere used to build Van Krevelen diagrams and compositional space plots, which do not require full metabolite identification and provide an easy comparison method. Based only on these visualization tools, it was shown that theV. rotundifoliametabolome is more complex than the metabolome ofV. viniferacv. ‘Cabernet Sauvignon’. Moreover, the regions that present a higher density are associated to lipids, polyketides and carbohydrates. Also,V. rotundifoliametabolome presented a higher ratio O/C compounds.
Assessment and analysis of groundwater overexploitation in China
Authors: Li Zepeng , He Xin , Lu Chuiyu
Published: January 2021

As an important water resource, groundwater has been unreasonably developed for a long time in our country, causing a lot of problems. This paper combines the data from the national groundwater monitoring stations and the groundwater depth data collected locally to statistics and analysis of groundwater overexploitation across the country. Especially in key plains, through the water level variation method. The research results are compared and verified with national authoritative data such as Groundwater Dynamics Monthly Report and predecessors’ records in the literature, revealing the current key areas of groundwater overexploitation, and clarifying the importance and urgency of groundwater governance in the future. This study also put forward some suggestions of groundwater overexploitation.
Evaluating long-term potential evapotranspiration and soil moisture dynamics at Shanghai City China
Authors: Wang Manqi
Published: January 2021

As the finical hub of China, the Shanghai metropolitan area is one of the most important regions on earth, which requires significant efforts in water, energy and resources management and supply. Ongoing dynamic changes in climate have posed large uncertainties in our ability to better quantify, estimate and predict future hydrological and ecological responses, including soil moisture dynamics and potential evapotranspirative demands. Given these significant implications, in this study, we focused on better understanding long-term dynamic trends in soil moisture and potential evapotranspiration at Shanghai with the Hargreaves equation and 1-Dimensional flow transport with Richard’s equation. We further tested how perturbations in temperature and precipitation patterns influence soil moisture and potential evapotranspiration responses. Our results suggested significant correlation between temperature and potential evapotranspiration as well as precipitation inputs and soil moisture. We believe these results can provide useful insights to help us better understand the hydrological responses at Shanghai to climate change.
Impacts of the global pandemic on the aviation industry of the European Union
Authors: Botlíková Milena , Botlík Josef , Stuchlíková Jana
Published: January 2021

Research background:With the onset of the Covid-19 pandemic, there has been a complete collapse in demand in global markets due to restrictions on movement and market paralysis. Among the sectors most significantly affected is tourism, which is predominantly dependent on the movement of clients. The performance of the tourism industry fell to a minimum during the pandemic. Restaurants and accommodation facilities were closed almost overnight by government intervention. The restriction of free movement has also forced airlines to curb their activities. These companies can be considered as an important globalization element, enabling travel to distant destinations.

Purpose of the article:The article deals with the effects of the pandemic on European Union airlines, as well as the tools adopted to restore air traffic. Based on the analysis, the development of transport flows in air transport before and during the pandemic was evaluated. Furthermore, tools and measures taken to stimulate air services were analyzed and models of possible impacts on the EU aviation industry and selected economic factors were predicted.

Methods:Basic mathematical and statistical methods, correlation analysis, comparisons and predictions were used for the analysis.

Findings & Value added:The situation brings problems associated with redundancies, i.e. rising unemployment, declining GDP, falling stock markets or airline bankruptcies as in the case of the British Flybe. Based on 2019 data, it can be estimated that in the period March-June 2020, the demand for EU27 passenger air transport decreased by approximately 100 million passengers.
Aviation industry - challenges and uncertainties after the Covid-19 pandemic
Authors: Gole Iulian , Dobrea Razvan Catalin , Gombos Carol Cristina
Published: January 2021

Research background: After the recent restart of global economy, at least in Asia, Europe and U.S., one of the main suffering industries is aviation. As a principal consequence of quarantine and closing borders, most of the people cancelled their flights pushing the airlines companies to the edge of abyss therefore it looks interesting to understand how far they could go and what the operating limit are. If at the moment we have heard news about bankruptcy only about few companies (LGW –a regional German airline and Latam Airlines - South America’s biggest carrier) is because, generally, they still have cash reserves and important demands for help was sent to the governments but the situation is quite dramatic.

Purpose of the article: In this article we will analyse why the aviation sector is facing one of the most complicated times after the 9/11 WTO, what are the main constraints for the industry future and what real measures can be taken in order to recover the situation.

Methods: By means of descriptive and comparative analysis the paper reveals the financial and technical difficulties to implement certain health safety rules imposed by regulators.

Findings & Value added: This new type of pressure caused by Covid-19 pandemic outlines once again the stress in which the aviation sector is found out. Despite the fact that there is a permanent preoccupation to improve technology and performance, governments and health international organisation should take into consideration all the business aspects before launching impossible requests.
Effects of COVID-19 on the glocal management in the orthopedic craft
Authors: Heide Michael P. , Heide Martin S. , Dabija Dan-Cristian , Kreis-Engelhardt Barbara
Published: January 2021

Research background:The industrialized world is experiencing a far-reaching crisis situation due to the pandemic triggered by COVID-19. Economies with global value chains are particularly badly affected, including Germany. The associated glocal effects force the management of organizations, including SMEs in the healthcare sector, to place risk management on a strategic level.

Purpose of the article:This research contribution is intended to provide organizations in times of crisis with a profitable outline of the intelligent use of business management tools in the Corona crisis. The focus is on the determination of significant value and risk drivers using SWOT analysis, communicative reporting and the creation of key figures for decision support. The results of the 2nd survey of the Federal Guild of Orthopedic Technology on the Corona effects show high sales and order drops due to a sharp decrease in the frequency of customers at orthopedic companies compared to grocery retailers. In the Corona crisis, both sectors are considered to be systemically relevant and are of major importance for the state community.

Methods:The authors have analyzed pandemic-related secondary data in order to show the economic effects of COVID-19 for SMEs in the healthcare sector and to comprehensively record the problem. It was carried on already available data from WHO, DeSTATIS as well as specialist organs of technical orthopedics were used.

Findings & Value added:In a crisis, managers are primarily challenged to evaluate and redefine their previous management philosophy. Proactive and cross-functional cost management across the entire value chain is essential to ensure the continued existence of the company.
Study of Satisfaction with the Organization of the Studying Process in Remote Mode during the COVID-19 Pandemic: Case UrFU named after the First President of Russia B.N.Yeltsin
Authors: Lysenko Elena , Tokareva Julia
Published: January 2021

Research background:The current situation in the country and the world related to the COVID-19 pandemic has had an impact on almost spheres of human life including Education which have undergone total functional changes. The key aspects of the transition to remote learning are: monitoring the process of remote learning and feedback from students; technical and competence-based equipment of the educational process; the organization, format and quality of training; self-organization of educational activities and its effectiveness.

Purpose of the article:To study the strengths and weaknesses, of the activities for the transition to remote learning mode in order to develop technologies to improve these processes if there is a need for them in the future.

Methods:The tools of empirical sociological research are based on the author’s questionnaire, structured in blocks in accordance with the key aspects of the transition to remote learning. Respondents: students of Ural Federal University named after the first President of Russia B.N. Yeltsin.

Findings & Value added:Strengths include technical equipment and respondents’ digital competence. The weak points include the general methodological unavailability to study remotely, namely, the development and implementation of educational tasks; shortcomings in supporting the learning process by the Department/Dean’s office/teachers; the inability of students to self-organization and self-control. The main recommendations include the need to develop digital competencies of respondents, mastering self-management technologies; creating digital studying methodical complex of disciplines in parallel with traditional studying ones; mastering digital communication without losing the content and meaning of training and education.
The Impact of Global Health Treat COVID-19 on the Implementation of Corporate Innovations in E-commerce Within the Slovak Republic
Authors: Vagner Ladislav
Published: January 2021

Research background: The pandemic of the new coronavirus causing COVID-19 poses a global health threat with a direct impact on individual companies and the country’s economy. Estimating the overall effects of COVID-19 is very difficult at the moment, as the situation is evolving every day, and the length of the restrictive measures is not known in advance. As the viruses know no borders, the governments of the affected countries have had to take stringent standards to slow the spread of COVID-19. Among these countries is Slovakia, which has taken many measures that have affected the operation of service companies as well as industry. The disease brought challenges in the field of e-commerce and technology, as isolation and social distancing fundamentally changed the shopping habits of the population.

Purpose of the article: The purpose of this research paper is to highlight how nowadays challenges have affected service businesses and led to the more innovative use of technology and e-commerce. The importance of innovation in adverse conditions caused by business constraints due to Covid-19.

Methods: The analysis in the form of a questionnaire through a questionnaire survey and the subsequent processing of the created database using SPSS using prediction functions were used.

Findings & Value added: The analyses demonstrated the impact of COVID-19 on e-commerce innovation on a random sample of companies that included companies stimulated to change by this environment to secure their sales, but those that tried to operate without radical change further on the market.
Impact of COVID 19 on the provision of services by public administration
Authors: Zilincikova Maria , Stofkova Jana
Published: January 2021

Research background: The digitization of public administration processes has helped the functioning of the public sector at a time when the health of citizens is threatened by the virus. The economic sustainability of public administration has its place in government programs as an important means of modernizing, supporting, and optimizing the functioning of the public sector, improving public services. It focuses on a sustainable state in an emergency, or in times of crisis.

Purpose of the article: The aim of the paper is to analyze and compare electronic services provided by public administration to citizens, businesses before and after the corona virus. The above analysis was supplemented by a questionnaire survey among citizens, entrepreneurs of the Slovak Republic focusing on the satisfaction of electronic public administration services at the time of the corona virus.

Methods: The article applied the analysis and comparison of the state of provided electronic services before and after the corona virus. Prediction of future development was determined based on available data, by ex-ante analysis using the method of simple moving averages. An additional method of research was primary research satisfaction.

Findings & Value added: An important milestone in the time of the coronary virus pandemic is the optimization of systems, services, and the strengthening of intervention capacities for emergency management. The findings presented in the paper point to changes related to the economic development of the state economy, changes in employment in the labor market and planned measures to rehabilitate the damage caused by COVID 19.
Creative accounting in a global business environment
Authors: Androniceanu Armenia , Strakova Lenka
Published: January 2021

Research background:The main essence of financial statements is a true and fair view of accounting because accounting information is an essential source of information about the company. A global business environment that provides scope for selecting existing accounting practices, different techniques, or different methods used in reporting may appear to be beneficial to the business and its accounting. Breach of the accounting principle of a true and fair view of the accounts through the intentional implementation of accounting errors or accounting fraud committed by responsible employees increases information asymmetry between creators and users of accounting information.

Purpose of the article:The paper aims to point out the use of creative accounting in companies existing in the global business environment using a graphical representation of accounting cases using creative accounting techniques, namely Window dressing techniques, and Off-balance sheet techniques.

Methods:In the paper is used the method of description and the comparison method based on which we compare entity that prepares the accountant statements in two variants A and B by using window dressing techniques and off-balance sheet techniques. The achieved results are presented in this paper using a graphical representation.

Findings & Value added:Through the use of creative accounting techniques such as Window dressing techniques and Off-balance sheet techniques, our goal is to point out the possible manipulation of the company’s financial statements by performing accounting cases in terms of maximization variant (A) and minimization variant (B).
The process of economic integration and globalization in the area of financial reporting, focusing on publication of financial statements in the Czech Republic and in selected countries of the European Union
Authors: Bartková Hana , Palochová Marcela , Pomp Marek
Published: January 2021

Research background: One of the most important features of the current development of the world economy is international integration, which is taking on global dimensions. Operations of transnational companies and the development of the global capital market brings the necessity of accounting harmonization. The goal of this is to ease the mutual observation, reporting, use and thus creation of a single, international accounting.

Purpose of the article: The purpose of this article is to describe the current state of the process of harmonization during preparing the annual accounts in the Czech Republic and in selected countries of the European Union, with the analysis of impacts of change in the legislative framework to the obligations of entities in the area of preparation and publication of financial statements.

Methods: Scientific procedures using theoretical methods were used in the paper, which include description, analysis, synthesis, comparison and evaluation, inclusive of processing and evaluation of data and information obtained from research conducted by business entities in the Czech Republic.

Findings & Value added: The article analyses the impacts of the process of harmonization and globalization on the area of financial reporting and on publishing financial statements. Based on the acquired theoretical and practical knowledge, the paper suggests possible solutions to improve the informational obligations of accounting units. The paper also evaluates the achievement of compliance in the area of reporting financial statements from the perspective of the Czech Republic and selected countries of the European Union.
Impact of adopted Quality Management on a business model in globalized economy
Authors: Drinke Zane
Published: January 2021

Research background: Changes have become an important topic of discussion among enterprises making it a top priority, especially in addressing sustainability concerns. No other issue is as important as sustainability from the point of globalization. Discussion is about to work intensively towards reinventing existing business models and integrating some methods to stay competitive and profitable. It requires an updated management capability not only through the modernization of processes, but also the creation of a new level of value creation within the company. The Quality Management System (QMS) can be used as a tool for reconstruction of the business activities and creation of new innovative ideas in the company, which comply with changing customer preferences, revenue mechanisms, and, ﬁnally, processes and value chains.

Purpose of the article: This research aims to analyse the transformation of a business model which is affected by implementation of the Quality Management system and to find out how it influences the sustainability of a business model.

Methods: In this research the authors used content analysis method with inductive and deductive approach as well as methods of selection and survey of respondents and appropriate quantitative methods to process the obtained data.

Findings & Value added: The results drawn from this research provide academics and practitioners with a better understanding of impacts that an adopted QMS have on business model dimensions within an enterprise. Findings of the research show whether these impacts aid them in becoming more sustainable. This knowledge can then be applied to strategies and management skills for the purpose of achieving better modelling results.
The Impact of Globalisation on Value-added Wood Products Trade
Authors: Dzian Michal , Paluš Hubert , Parobek Ján
Published: January 2021

Research background: The development of the Slovak economy depends on the demand in foreign markets. The Slovak economy is open and responds very sensitively to global changes. Globalisation brings positive as well as negative impacts on national economies. These impacts are also noticeable in the case of value added wood products. Globally, the furniture trade has grown more quickly than furniture production in the last ten years. The value of the world furniture trade has grown by 65%. On the other hand, domestic sales of furniture are low due to the orientation of the Slovak furniture producers on export, even if at the present time the positive development is reflected in an increasing total sales volume.

Purpose of the article: This paper is focused on the assessment of globalisation impact on value added wood products trade. The aim of the paper is to determine the relationship between the trends of globalisation and furniture trade in Slovakia.

Methods: The development of foreign furniture trade in Slovakia was analysed. In addition, the development of the KOF globalisation index was examined in the period from 2001 to 2017 by applying the linear regression and correlation analysis.

Findings & Value added: Based on the analysed results, a positive linear relationship between the development of furniture trade in Slovakia and globalisation was observed. The results further show that the impact of globalisation is more significant in the case of export of furniture rather than its import.
Accounting and tax accounting for the accrual of depreciation of fixed assets and ways of convergence
Authors: Hajiyev Hafis
Published: January 2021

Research background: As you know, one of the main accounting principles that determine the methodology for assessing the facts of economic life is business continuity. Compliance with this principle by commercial organizations is associated with many factors, one of which is their ability to provide funding for the continuation and development of activities. Carrying out activities for the acquisition of new or modernization and technical re-equipment of existing fixed assets implies one-time cash costs. That is why one of the main sources of financing for updating and modernization and technical re-equipment of fixed assets is depreciation deductions. Depreciation deductions for fixed assets in accounting and tax accounting are calculated differently, which determines the relevance and need for a clear study of accounting procedures in the field of their accounting.

Purpose of the article: The purpose of the article is to conduct a comparative analysis of the procedure for calculating and accounting for depreciation deductions for fixed assets in accounting and tax accounting and to study ways to bring them closer together.

Methods: Methods of comparative analysis, induction and deduction were used in the article.

Findings & Value added: The current rules for calculating depreciation deductions for fixed assets and their reflection in accounting and reporting do not provide a reliable reflection of the facts of economic activity of the enterprise. And this in turn leads to a misunderstanding by the respective users of the contents of the statement of financial position and the statement of profit or loss and other comprehensive income and the essence of depreciation itself.
Do taxes affect number of foreign enterprises controlled abroad by Slovak companies in the age of globalization?
Authors: Kleštincová Sona
Published: January 2021

Research background: Globalization has so far brought the possibility of international trade as well as the possibility of establishing companies abroad. Countries see a number of benefits in attracting foreign enterprises. However, the question arises about how countries may affect the number of enterprises established by domestic companies abroad?

Purpose of the article: The aim of this article is to find out whether corporate income tax rates have an impact on establishment of foreign controlled companies by Slovak companies abroad. Secondly, the aim of the work is to uncover whether trading across borders (which represents globalization), may influence the decision-making of such companies. To verify this, two groups of countries were created: one with a lower and the other with a higher average corporate income tax rates compared to the average rates in the Slovakia. The hypothesis is that paying taxes plays negative role in the number of foreign controlled enterprises by Slovak companies.

Methods: To estimate the hypothesis, the panel regression analysis is applied.

Findings & Value added: The results of the work may help in policy making decisions aimed at monitoring of foreign controlled companies from the Slovak republic. The findings reveal that taxes might not be the best, and at the same time the results reveal different area that may affect the establishment of such companies – namely trading across borders.
Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance
Authors: Kramarova Katarina
Published: January 2021

Research background: The way of pricing intra-group transactions (controlled transactions in the terms of transfer pricing) should be in line with the arm´s length principle, whether we consider nationally or transnationally related business entities. If this is not the case, these operations are a tool for earnings management between the companies. It is known that income tax is perceived by businesses as an unproductive withdrawal of own funds without obvious consideration, and therefore managing economic transactions at the level of related-party entities in order to minimize the tax liability is obvious and even expected.

Purpose of the article: The aim of the paper is to find out if controlled transactions are used in connection with earnings management and tax avoidance in the selected Slovak company using proxies, which may carry this detection capability (ratios of related party transactions, book-tax differences ratio, and discretionary accruals ratio).

Methods: The analytical part of the paper follows the Slovak transfer pricing legislation in force. Following the existing research studies, we test hypothetical relationship between the indicators of earnings management, related party transactions and tax avoidance by applying correlation analysis. We worked mainly with publicly available data from financial statements and notes to financial statements.

Findings & Value added: The results indicate that the company managed earnings rather downwards, since the values of discretionary accruals ratio were negative. On the other side, it was not proven that earnings management was carried out purely with the intention of minimizing tax liability.
Adopting the Diversity Management Approach. Case of Slovakia
Authors: Michalicka Tomas , Lancaric Drahoslav , Zach Hana
Published: January 2021

Research background:Towards the end of the previous century the issue of management of diversity in organisations gained a prominent place in both academic and societal debates. For any multicultural country, such as the United States or Great Britain, the issue of diversity is not new. However, diversity has not been as frequently researched in the countries of the Visegrad region: the Slovak Republic, the Czech Republic, Poland and Hungary.

Purpose of the article:Using the data about 278 business organizations in Slovakia, we focus on the background of the implementation of diversity management from the point of view of factors having a direct influence on this process. We evaluate the influence of the legal form (as an expression of the number of owners and the ability to quickly adopt a new concept) of the business organisation, the size (number of employees) of the business organisation, the share of the foreign capital in the ownership structure of the organisations, the sector of economy the organization operates in, its performance and the existence of HR unit in the organizational structure.

Methods:To evaluate the influence of the selected factors linear modelling was used.

Findings & Value added:The study theoretically contributes to human resource management, talent management and organizational behaviour theories, and offers several policy implications for decision makers. Specifically, it deals with the relationship between the implementation of the diversity management selected organizations` characteristics.
Development and Trends of Depreciation Policy in Slovak Republic
Authors: Poliakova Adela
Published: January 2021

Research background: Depreciation as such represents a significant component of business costs. It is known that in the current legislation in the Slovak Republic there was no depreciation in the depreciation group with a depreciation period of 2 years. As part of increasing the motivation of the business sector to procure low-emission or emission-free transport, an amendment to the Income Tax Act was adopted with effect from the beginning of 2020, which introduces a new depreciation group 0 and favours the depreciation of electric vehicles. The newly introduced depreciation group zero has a strong ecological subtext.

Purpose of the article: The article deals with the development of depreciation policy in the conditions of the Slovak Republic, compares the current situation with the situation in the Czech Republic and on the example of practical calculations of depreciation. The aim of the paper is to compare current trends in depreciation policies in the context of supporting the greening of transport.

Methods: We used methods of analysis and comparing.

Findings & Value added: Based on an extensive analysis, the article maps the most significant changes in the depreciation policy. Within the historical development of today’s tax depreciation, several trends are manifesting that are favourable for the business environment. The depreciation policy in the Czech Republic has not undergone such extensive changes as in Slovakia, where the most recent change in the recent period is the introduction of a depreciation group with a depreciation period of 2 years.
Analysis of Motives behind the Usage of Earnings Management in Practice under the Conditions of Global Economy
Authors: Poradova Monika
Published: January 2021

Research background:Due to the complexity of the issue of global economic result management, the presented paper focused on specific procedures that are used comprehensively in practice in a global environment. The present paper consists of four parts. The first part of the paper deals with the theoretical aspects of the issue addressed. The second part consists of a combination of themes and a description of the methods that are used globally in the economic environment. The third part includes an analysis of countries that were among the largest manipulators of the global economic result from 2009 to 2018. Subsequently, possible impacts on the financial statements are prepared. The fourth part is devoted to the conclusions of the issue addressed.

Purpose of the article:The aim of this paper is to compare the motives that lead to the application of results management practices globally in a global environment.

Methods:In the processing of the present paper, a descriptive method, comparison and synthesis were used.

Findings & Value added:Accounting standards point out that earnings management can be conducted within the regulatory framework as well as in the conflict of the global environment. The result of the present paper is a comprehensive look at the procedures and issues of earnings management with regard to the functions of the financial statements in the global economy.
The Application and Importance of Marketing and its Tools in the Conditions of Non-profit Organizations on a Global Scale
Authors: Rosnerova Zuzana , Hraskova Dagmar
Published: January 2021

Research background:Marketing as a separate area of activities does not immediately occur only in the environment of companies, but is also used in the environment of non-profit organizations. Although the activities of non-profit organizations differ significantly from the activities of commercially oriented companies, even in the case of non-profit organizations, marketing activities and tools are used to improve the overall progress of non-profit organizations.

Purpose of the article:The article deals with the analysis of marketing activities and tools that are applied in the conditions of non-profit organizations. In the case of applicable marketing tools, we will also address the question of whether it is necessary to modify traditional marketing tools in the environment of non-profit organizations. The aim of the article is to analyse the most frequently applied marketing tools in the environment of non-profit organizations.

Methods:Descriptive methods as well as comparative methods are used in the analysis in order to compare them with the commercial sector. In this article, we work with the hypothesis that the application of the marketing concept will be different compared to profit-oriented marketing and we assume that marketing strategies will require a certain degree of modification.

Findings & Value added:Based on the performed analysis, we will evaluate the findings of this issue and suggest other options for the implementation of marketing tools in the environment of non-profit organizations.
Historical Development of Earnings Management Models
Authors: Siekelova Anna
Published: January 2021

Research background:Contribution responds to the current issue of Earnings Management (hereafter „EM“) initiatives. Authors have been dealing with EM initiatives since at least the 1960s. Initial studies came from the USA. Due to the globalization, awareness of EM techniques and models created abroad is also reaching European countries. Especially after the recent economic fluctuations (financial crisis in 2009; COVID-19 in 2020), the application of EM principles in companies with an effort to achieve a balanced profit can be assumed. The issue of earnings management has begun to be associated with the issue of its measurement. The problem is a large number of models, so choosing one is not easy. Although earnings management issue has been investigated under various hypotheses, there is no agreement on a uniform detection or measurement of earnings management practices. A number of earnings management models can be found in studies. Many of them were created recently, others are older. Most originated abroad.

Purpose of the article:The aim of the paper is to clarify the historical development of earnings management models.

Methods:Bibliometric analysis for historical development of EM models.

Findings & Value added:The added value of the contribution is in the clarification of the historical development of the EM model as well as clarify the development of profit models.
Bank levy
Authors: Frajtova Michalikova Katarina
Published: January 2021

Research background: The bank levy was approved in 2011 and entered into force in 2012. Shortly after the economic crisis, Slovakia was not the only country to introduce it. Unlike other countries, the Slovak government did not have to help banks financially and then compensate for this help by increasing their taxation. The bank levy thus served mainly to improve the overall image of public finances in the country.

Purpose of the article: The main goal of the article is to confirm the correctness of the abolition of the bank levy, which has distorted the management of banks in Slovakia for almost a whole decade. The abolition of the levy will contribute to greater stability of the banking sector, which will be helpful in the restart of the Slovak economy affected by the crisis caused by the covid-19 pandemic.

Methods: Analysis of the legislation regulating the introduction of a bank levy in Slovakia, its development from the introduction of a bank levy to its abolition. Comparison of the expected benefits of this tool with reality.

Findings & Value added: The article monitors the development of bank levies in Slovakia from its introduction to its abolition. The imposition of a bank levy resulted in additional taxation of the banking sector. The difference compared to other taxes was that the amount of the levy does not depend on the bank’s profit, but on the size of its liabilities.
Key Indicators of the Production Process in Global Environment
Authors: Rylková Žaneta , Čemerková Šárka , Pokorná Pavla
Published: January 2021

Research background: Globalization brings rapidly changing global environment and highly competitive environment which manufacturing companies force to fight not only for their place in the market, but also to use various management methods and, above all, measure and manage their business performance. In production companies, the basis for performance measurement and management is to monitor data from production process, which should help to obtain an up-to-date production overview and serves a basis for planning processes, and remuneration of employees or for evaluating the efficiency of resources and equipment.

Purpose of the article: Many approaches and indicators companies use for this evaluation, including key performance indicators. The aim of the article is to design key indicators for the evaluation of production process and to create a model for reporting the results from the production process. Methods: The design of the production process evaluation has been creating on the analysis and evaluation of the primary survey and according to the methodologies of production process steps for the determination of key indicators from available secondary sources. The contribution brings the primary data collection of a recent survey conducted in manufacturing companies in the Czech Republic.

Findings & Value added: The paper sets up internal evaluation indicators for businesses using the elementary principle based on evaluation of the Overall Equipment Effectiveness.
Dependence of Company Size on Factors Influencing Bankruptcy
Authors: Sponerova Martina , Sponer Miroslav , Svoboda Miroslav
Published: January 2021

Research background: There is extensive empirical literature on default prediction methodologies. Many authors during the last fifty years have examined several possibilities to predict default or business failure. The reviews from the last years show that the closer the similarity of businesses, the greater accuracy of bankruptcy models.

Purpose of the article: The aim of this article is finding if there exist different factors that could predict bankruptcy depending on the size of the company. Our motivation is to show if there exist differences when predicting bankruptcy according the size of the company.

Methods: This paper focuses on the Czech economy, specifically at small and medium sized enterprises (SMEs). It is the ongoing research about the value of several popular bankruptcy models that are often applied, namely the Altman Z-score, the Ohlson O-score, the Zmijewski’s model, the Taffler’s model, and the IN05 model. We have used logistic regression and investigated around 2 800 companies, of which 642 failed during the period 2010 – 2017.

Findings & Value added: Results of the analysis confirm research hypotheses that there exist different factors which could predict bankruptcy depending on the size of the company and exploit common used financial indicators to assess the probability of bankruptcy precisely. We have found that for the segment of micro-enterprises is necessary to pay attention to liquidity and profitability. Small enterprises emphasize to leverage, liquidity and profitability while the model developed for the segment of medium-sized enterprises measures most of all leverage, liquidity and activity.
Public-private partnership as a financial mechanism for the development of professional education
Authors: Desfonteines Larisa , Korchagina Elena , Senchugova Victoria
Published: January 2021

Research background: The processes of globalization in the world economy lead to international competition of professional education. Providing the labor market with qualified specialists is based on a flexible system of financing additional education. The article analyzes of public-private partnership in the field of additional professional education. Special attention is paid to the interaction of business, universities, the state and public organizations in the framework of public-private partnership in the implementation of programs of additional professional education.

Purpose of the article: The main goal of the study is to consider options for public-private partnership in the system of additional professional education based on pooling resources and distribution of income and risks between the state and private sector.

Methods: The research uses methods of analysis of statistical data of various forms of public-private partnership in the education system, the method of comparative analysis of corporate reports of additional professional education.

Findings & Value added: The forms of public-private partnership should be used differentially in accordance with the effectiveness of projects.The processes of globalization require expanding the forms of professional adult education based on interaction with labor market actors, legislative authorities, representatives of regional business, and public organizations, which will not only provide funding for adult education, but also meet the requirements of the innovative economy.
Canvas B.M. in the global revolutionary era of digitisation in the industry 4.0: A review
Authors: Domanižová Petra , Janíčková Nikola
Published: January 2021

Research background: Industry 4.0, also known as the Fourth Industrial Revolution, describes the digitisation of the manufacturing industry. The transition to 4.0 is crucial for manufacturing companies to maintain a competitive advantage and take advantage of new opportunities. This article contributes to research with a framework for the description, analysis, and classification of Canvas B.M. for 4.0.

Purpose of the article: The following report provides a review of the literature to expand our knowledge of how Industry 4.0 affects business models. This article aims to specify and map the level of knowledge about the Canvas business model and its application in the new revolutionary era of the digital world in the manufacturing industry 4.0. The findings deepen the understanding of how 4.0 affects the manufacturing industry, B.M., and the behaviour of the current economic environment.

Methods: A literature review. Then the comparison of the author’s views on the use of the business model, innovation, and adaptation under the influence of digitisation. The literature survey was conducted in articles indexed in the Web of Science and Scopus to carry out a critical analysis of collected data and the exposition of some conclusions and future research opportunities.

Findings & value added: A lot of research in the field of industry 4.0 using Canvas B.M., but very often, the view of the Czech business environment is neglected. Focusing on this area may lead to future research. This literary review focuses on the latest literature.