bluuebunny/crossref_metadata_2025 huggingface dataset:
Reducing the Impact of the Global COVID-19 Pandemic on Business Entities in the Czech Republic from an Accounting and Tax Perspective
Authors: Hakalova Jana , Kryskova Sarka , Psenkova Yvetta
Published: January 2021

Research background: The global pandemic declared by WHO on 11 March 2020 has had a widespread impact on the world economy, and the COVID-19 outbreak has severely affected economic life throughout the globalized world. Governments have taken various measures to support their economy and financial stability. The global restrictions on production and services, reduced demand for goods and services and this year’s cash-flow problems will certainly lead to a significant decline in their profits, especially for small and medium-sized companies. The COVID-19 pandemic has undoubtedly affected most business entities in the Czech Republic.

Purpose of the article: The purpose of the paper is to describe, analyse and evaluate measures of the government of the Czech Republic, which aimed at reducing the impact of the pandemic on businesses in the Czech Republic.

Methods: In the paper, classical types of scientific procedures were applied using theoretical and empirical methods which include description, analysis, synthesis, induction, deduction, comparison and evaluation and so on.

Findings & Value added: The paper analyses the impacts of COVID-19 in the context of accounting measures from the perspective of Czech and international accounting regulations. The paper proposes a solution in the area of mandatory reactions of accounting entities to a completely unusual situation caused by the COVID-19 pandemic which should be mandatory and disclosed in the notes to the financial statements. Furthermore, the paper evaluates a set of measures in the field of taxation, wages and insurance premiums intended for business entities and their employees.
The impact of СOVID-19 on the global economy in the context of globalization
Authors: Huseynova Shahla , Godjayeva Elmira , Huseynova Vafa
Published: January 2021

Research background:When analyzing the results, hypotheses were tested for the presence of a statistically significant relationship between the studied variables with a 5% error risk. The chi-square method was used to test for a statistically significant relationship, and the Cramer coefficient was used to determine the strength of the relationship. A survey conducted in Azerbaijan found mostly moderate statistically significant relationships between individual variables.

Purpose of the article:The article discusses the most important aspects of the contemporary global problem of coronavirus infection COVID-19, shows the distribution of coronavirus across countries, analyzes the ability of different countries to counteract epidemics and pandemics by the Global Health Safety Index, shows the real situation of the effectiveness of the health systems of some countries in the fight against a pandemic. The aim of this study is to examine several aspects in connection with the pandemic and its impact on the education and tourism sector. The work also shows the impact of the pandemic on the global economy in general and on international tourism in particular. To activate the tourism market, the development of virtual tourism is proposed, which has great prospects in terms of quarantines and border closures.

Methods:The article applies such general scientific research methods as analysis and synthesis, a systematic approach, methods of comparisons, expert assessments, as well as a method of analyzing hierarchies.

Findings & Value added:Universities - many of which rely heavily on revenue from their foreign intakes - are being pushed to the brink. Around the world, international students and their parents are weighing their options as the pandemic wreaks havoc like never before on the overseas university education business. What was relevant this morning is already outdated by noon. Our task is to track existing trends, moods and suggest some prospects for getting out of the situation or adapting to it.
The impact of digitization on economy in the context of the Coronavirus pandemic
Authors: Ionescu Crina , Iordache Mihaela , Țițan Emilia
Published: January 2021

Research background: As COVID-19 is posing unprecedented challenges, the governments as well as the individuals have to adapt to the shift towards a new lifestyle. The preventing measures against the spread of the novel coronavirus has important consequences on economy sectors both at global and national level. In this regard, it is the right time to accelerate the development of the digital tools and technologies that can help neutralize or at least mitigate the negative effects of the COVID-19. Purpose of the article: Therefore, the aim of this paper is to evaluate the current situation of digitization, focusing on the main transformations in recent months.

Methods: Throughout the paper, there can be distinguished both qualitative and quantitative approach. The methods used include a secondary research from official information and primary quantitative research obtained from a conducted survey that explains the importance and the impact of digitization on economy in the face of a global pandemic.

Findings & Value added: The article highlights the impact of digitization on the economy by comparing the findings from Romanian economy with other EU countries. It is noted that in areas where the digitization was more developed or where the adaptation to the new conditions imposed by the crisis generated by COVID-19 has been faster, the impact was significantly lower as well.
Online learning as a result of globalization during the pandemic Covid-19
Authors: Kokhanovskaya Evgenia , Smychkova Elena , Chai Maria
Published: January 2021

Research background: The article discusses and compares the models and characteristic features of contemporary electronic distance learning (EDL). The relevance of the use of distance technologies in education, including extreme situations like a pandemic, is justified. The main emphasis is placed on the organization of the learning process, using online technologies.

Purpose of the article: This research aims to analyze and evaluate the efficiency of working in the format of electronic distance learning (EDL), as well as to investigate into various EDL models, based on the example of teaching Russian as a foreign language at the Institute of Linguistics and Intercultural Communication of Sechenov University during the COVID-19 pandemic.

Methods: Analysis and synthesis of empirical observation.The study makes it possible to assess the pros and cons of EDL from the point of view of both students and the teaching staff. Of particular importance is the fact that the authors present not only the analysis of the learning process but, also, the examination of the EDL results.

Findings & Value added: The data presented in the work show the demand for making a connection between EDL and the traditional form of education with a view to ensuring the continuity of the educational process and improving the quality of the content created of electronic educational resources. Thus, the integration of EDL and its combination with traditional methods made it possible to avoid economic and educational losses in the extreme context of the COVID-19 pandemic.
State Support for Households with Children in COVID 19 Conditions: Comparative Analysis
Authors: Kostina Svetlana , Bannykh Galina
Published: January 2021

Research background: The restrictions introduced by nation states to overcome the spread of the COVID19 pandemic had a negative impact on the situation of families with children due to lower incomes of the population, increased unemployment, and reduced opportunities for using social infrastructure (education, health, culture and sports). In order to overcome the consequences of the restrictions introduced during the COVID19, national states proposed various support measures not only for business, but also for the population, especially for families with children.

Purpose of the article: The purpose of the article is to conduct a comparative analysis of government support measures for families with children aimed at overcoming the socio-economic consequences of COVID 19, using the example of the Russian Federation and a number of countries in Europe and Asia.

Methods: as the main research methods are the analysis of documents, the analysis of statistical data.

Findings & Value added: The analysis presents systematic data on measures of state support for families with children in various European and Asian countries. It is concluded that these measures are of a monetary nature (in the form of direct payments), and non-monetary nature (in the form of guarantees, benefits, material assistance of various kinds). At the same time, the question of the effectiveness of these measures to restore the socio-economic situation of families with children during and after СOVID19 remains controversial.
Impact of COVID-19 and Related Forced Digitalization Processes on the Competitiveness of Higher Education Institutions and Organizations
Authors: Pashkus Natalia , Bavina Polina , Egorova Elena
Published: January 2021

Research background: One of the areas that has undergone major changes in the processes of its activities and has had a strong impact on the change in social institutions is the field of education. The sharp transition to distance education and a number of technical, informational and human problems led to a significant complication of educational and other processes (scientific, innovative, entrepreneurial, etc.).

Purpose of the article: The article raises the problem of the impact of the coronavirus pandemic on global social and public institutions. The purpose of the article is to identify the factors of ensuring the competitiveness of universities, as the least protected by state support, in the context of forced digitalization against the background of the covid-19 pandemic.

Methods: The paper uses mechanisms for assessing the competitiveness of universities in the new reality of the pandemic and its consequences, implemented on the basis of a modified McKinsey matrix and matrix algorithms for evaluating priority vectors.

Findings & Value added: The analysis showed that the universities that have the greatest independence in the system face the greatest difficulties in carrying out their activities in the context of a pandemic. As scientific growth can be considered, the results of the analysis of the transition to distance learning processes that have combined higher education systems in different countries, and if earlier most universities competed at the regional or country level, now they are forced to enter into global competition with foreign universities.
Prevention of the Spread of Viral Disease Using Artificial Intelligence from Data Obtained by UAVs
Authors: Prihodova Katerina , Jech Jakub
Published: January 2021

Research background: One of the significant globalization consequences is a threat of rapidly spreading communicable diseases. In recent months, COVID-19 has spread worldwide. It is a highly infectious disease, which is manifested mainly by fever, respiratory problems, muscle pain and fatigue. Therefore, there is a need to reliable monitor people’s body temperature. If the monitoring process takes places in enclosed spaces, the procedure may be performed at the entrance to the building. However, the problem occurs in public spaces. Therefore, to solve this problem, we propose the use of a drone with a thermal camera for scanning people in public spaces and subsequent evaluation using classification methods.

Purpose of the article: The aim of this article is to create a model for sensing and measuring the body temperature of people in public spaces so that the global impacts of COVID-19 on the economy and society are reduced.

Methods: To monitor large areas, it is necessary to have suitable methods for obtaining quality data. One of the methods for obtaining data with the high spatial resolution is the use of UAVs with a planned flight. Artificial intelligence methods will be used for the classification of persons; their representatives are, e.g. convolutional neural networks.

Findings & Value added: The proposed model of sensing and subsequent classification of people into groups (normal body temperature, elevated body temperature). The output of the model will help to monitor the spread of infectious diseases (the condition is a symptom - increased body temperature) in today’s globalized world.
Mortgage Loans and Impacts of the Global Pandemic COVID-19 in the Globalized Society
Authors: Svobodová Libuše , Hedvičáková Martina
Published: January 2021

Research background: The paper is focused on the financial product, esp. on mortgage loans that are often used products in the field of long-term financing in the Czech Republic. These products provide commercial banks and other financial institutions on the Czech globalized financial market.

Purpose of the article: The aim of the paper is to analyze the situation on the globalized financial market focused on the mortgage loans and loans from building societies in view of the global Covid-19 pandemic.

Methods: Firstly a theoretical background with a review of the literature is provided, then research methodology is described, the key part brings results of development of mortgage loans, development of interest rates and the analysis of the current situation on the mortgage loan market with estimation of future development. The last part is focused on the comparison of selected mortgage loans provided by five financial institution. The article is based on primary and secondary sources. A detailed research together with the analysis and critical assessment of accessible materials will enable to identify the main objectives in the field of study.

Findings & Value added: Interest rates on mortgage loans have on the Czech market downward trend in the last years. The best conditions scored in 2019 loan from building society Modrá pyramida. The overall situation in 2020 cause lower interest rates in the mortgage loans. Lower annual percentage rate of charge and smaller monthly mortgage loan repayment and the total overpayment also correspond.
Tourism and the COVID-19 Global Pandemic – Analysis of Opinions of Czech and Slovak Tourism Students
Authors: Vaníček Jiří , Šenková Anna , Jarolímková Liběna
Published: January 2021

Research background: Coronavirus has hit universities on several levels, from interrupting teaching and returning students home and changing the form of teaching. Universities have switched to online teaching. The Universities in Prague and Prešov have agreed to use this situation to ascertain students’ views on the course of teaching during a pandemic and their opinions on the further development of tourism at home and in the world.

Purpose of the article: The main purpose of the research was to examine the views of tourism students on current events in tourism from a global and local perspective and to compare the views of Czech and Slovak students.

Methods: Both universities conducted an online questionnaire survey among tourism students. The questionnaire had two parts: students’ opinions on online teaching during the corona crisis and opinions on the further development of tourism in their countries and in the world after the COVID-19 pandemic.

Findings & Value added: The results of the survey brought interesting findings. The COVID-19 pandemic had a negative impact on students’ lives, for example, lost their work while studying, cancel trips at home and abroad, including studies at foreign universities. Despite that, most students see their future in tourism. Students expect an increase in domestic tourism this year, a decrease in outgoing and incoming. They expect this trend in the next few years as well. Opinions on the development of tourism in the world are in line with the opinion on the development of national tourism.
Modern Trends in Business Management in the Light of Globalization
Authors: Cambalikova Andrea
Published: January 2021

Research background: Under the influence of globalization and internationalization, corporations are emerging, and competition is taking on an international dimension. For companies, it is becoming necessary to adapt their traditional ways of doing business to the changed situation and new market opportunities, which results in the emergence of new management methods and tools. Research background is based on the results of international survey, which will serve us for the purpose of comparing the state of modern trends in management in the world and in Slovakia.

Purpose of the article: The main purpose of this article is to evaluate the application of modern trends in business management used by managers worldwide, as well as in enterprises in Slovakia, in terms of methods and tools by the implementation management functions and their impact on the enterprises.

Methods: The following scientific methods of research were used in the paper, namely analysis, synthesis, induction, deduction, comparison, and results of questionnaire surveys.

Findings & Value added: The article is dedicated to the results of international surveys, which are aimed at monitoring the behaviour and attitudes of managers, the rate of utilization and satisfaction of various management methods and tools. Successful implementation requires an understanding of their strengths and weaknesses, as well as the ability to creatively integrate the right tools in the right way.
Global Workforce Diversity Management: Challenges across the World
Authors: Kharroubi Daniela
Published: January 2021

Research background: The increased integration of global workforce from different countries of the multicultural world is a phenomenon which is lately observable in the labour market, i.e. people with different beliefs and backgrounds are interacting due to the world’s rapid globalization. However, maintaining a positive workplace in companies has been one of the essentialities that they work on in order to build employer’s good brand. Many articles had been written on diversity management, but there were rare researches done on global workforce diversity management.

Purpose of the article: The aim of this article is to review recent literatures, analyse publications in the field of diversity management and to provide an insight on the challenges facing human resources management on a global basis, especially in the Czech Republic.

Methods: This article provides a comprehensive review of quantitative, qualitative and theoretical studies published in journals and distinguishes articles that fall within the search criteria.

Findings & Value added: Human resources management in most companies put an effort on to increase diversity and to endorse inclusion. The target groups for diversity efforts differ according to the geographical region. Whilst most countries, particularly in Europe and North America have a main insistence on retaining and promoting gender equality. These findings won’t only benefit academicians but also managers and potential researchers, because they will be able to acknowledge the various aspects about global workforce diversity management.
Securing Orders as a Tool in the Fight against Tax Evasion: Czech Republic Case Study
Authors: Kukalova Gabriela , Regnerova Olga , Pfeiferova Daniela , Kucharova Ivana , Mejstrikova Dana
Published: January 2021

Research background: Combating tax evasion is part of tax administration in most countries. As globalization progresses, tax evasion and tax fraud are growing. All this has a negative impact on tax revenues of state budgets. Globalization is helping to apply similar practices by states against tax evasion. Within the EU, it is mainly about harmonization and common procedures for VAT. Revenues from VAT are a significant revenue of the state budget also in the Czech Republic, therefore various tools are used in the constant fight against VAT fraud.

Purpose of the article: The aim of the article is to evaluate the effectiveness of securing orders in the fight against VAT fraud in the Czech Republic.

Methods: Data for the monitored period 2014 - 2018 were obtained from documents of the Financial Administration of the Czech Republic. The analysis of securing orders and the estimation of the costs of their issuance is performed based on the stated data. Subsequently, the effectiveness of issued securing orders in the monitored period is evaluated.

Findings & Value added: In the context of globalization, a number of studies deal mainly with the causes and effects of tax arrears, tax evasion and the tax gap. This paper discusses the fight against tax evasion, focusing on a specific instrument - securing orders. Based on the analyzes, an estimate is made of the costs of issuing securing orders. Subsequently, the effectiveness of securing orders is evaluated as one of the instruments in the fight against VAT fraud.
Tools of product policy as part of business marketing in the conditions of globalization
Authors: Olexova Veronika , Chlebikova Darina
Published: January 2021

Research background:Marketing is one of the key process for a successful business, because it deals with gaining and retaining customers, without whom the business would not make sense. Effective marketing benefits not only the company, but also the customer, because it helps to find the product that customer needs at the right time, in the right place and at an acceptable price. The product is one of the basic tools of the marketing mix and it is anything that can company offer in the market to meet the needs. In relation to the product and the overall product policy of the company, the company and its management must make a lot of decisions. Globalization has had a significant impact on the company’s product policy as well as on the company’s overall activities in recent years. It is a process as a result of which markets and production in different countries become increasingly interdependent due to the dynamics of trade in goods, services and the mobility of capital and technology.

Purpose of the article:The purpose of the paper is to point out the theoretical basis of product policy with emphasis on product policy tools. The paper also covers the impact of globalization on business marketing with an emphasis on product policy.

Methods:Method of analysis, synthesis, comparison, induction and deduction.

Findings & Value added:Literature research in the field of product policy and new knowledge in the field of product policy with emphasis on the impact of globalization.
Is the legislation important in the context of transfer pricing?
Authors: Zvarikova Katarina , Kovalova Erika
Published: January 2021

Research background: The continuing trend of globalization and interconnection of national economics is reviling many opportunities as well as threats arising from this development. The transfer pricing is one of these issues as a legal framework to adjust the tax base. But on the other hand, this issue also affects other important areas and reveals its risks. There is focused on the transfer pricing and its legal framework in these presented papers as recent years have indicated that there is a huge necessity to regulate and legislatively define the transfer pricing on the part of the state. And although we can take the opinion that this is a modern issue, we have been encountering this problem since 1915 and since this time it is gaining in its importance.

Purpose of the article: We can distinguish two different parties. On the one hand, there is a company (most of the time its multinational company) with its goal to achieve the best possible efficiency also by paying the lowest possible taxes. On the other hand, we recognize the state with his aim of optimal tax policy allowing it to maximize the amount of collected taxes, i. e. it should be in the best interest of the state to define the transfer pricing precisely to prevent possible tax evasion.

Methods: The main method used in the article is literature research and analysis of the law documents.

Findings & Value added: The aim of this article is to identify the basic legislative guidelines in the field of transfer pricing in the international level as well as in the level of the Slovak republic.
Global financial market and tools for its prediction
Authors: Vasylieva Tetyana , Chutka Jan
Published: January 2021

Research background: In today’s modern world, we can constantly observe turbulent changes in every aspect of human life. These changes have also affected the area of financial markets, where we can identify a gigantic shift in the last few decades. In our article, we focused on the issue of trading in financial markets, the history of trading in contrast to the current situation, but especially the tool for predicting future price movements of financial instruments. In our article, we dealt with the issue of financial markets, their development and prediction tools.

Purpose of the article: The aim of our article was to provide a brief overview of the path that the financial markets area has taken in the recent past to the present day.

Methods: We used formal methods such as analysis and synthesis of theoretical findings and others.

Findings & Value added: Based on the above-mentioned methods, we developed a clear framework for the development of financial markets, forecasting tools and specified the volume profile method and identified its strong relationship to the functioning of financial markets and the auction process itself. We consider the goal of the paper to be fulfilled and we believe it will bring a certain benefit of research in the given area.
The dynamics of innovation in the ex-communist countries in Europe in the context of globalization
Authors: Bran Florina , Niculescu Marcela Antoaneta , Dumitrache Victor Marian , Gombos Svetlana Platagea
Published: January 2021

Research background: Even if they share a similar background, the ex-communist European countries have started since the ‘90s to differentiate one from another in terms of development. Nowadays, the gaps between them are significant in many aspects of the socio-economic environment, including innovation. Measurements done by Cornell University, INSEAD, and WIPO through the Global Innovation Index give us the opportunity to compare the achievements from the last 30 years of the ex-communist countries.

Purpose of the article: The purpose of this paper is to point out the major gaps between the European ex-communist countries in terms of innovation – both innovation inputs and innovation outputs – in the context of globalization, and the way the globalization fostered or suppressed the innovation.

Methods: We will do a comparative analysis of the indicators that the input and output indexes are based on – regulatory environment, education, general infrastructure, credit, investment, knowledge workers, knowledge creation, knowledge impact, online creativity, intangible assets.

Findings & Value added: This paper may add value to the economic and educational policies in the ex-communist countries by identifying the policies that proved their effectiveness in increasing innovation rates, policies that can be adapted and then adopted by the ex-communist countries that are less innovative.
Impact of Globalisation on Data Security – Authentication Issues
Authors: Hub Miloslav , Příhodová Agnès Kateřina
Published: January 2021

Research background:In today’s globalised world, there is an increasing need for reliable verification of users’ identity accessing various types of information systems. This verification is realised through authentication, which is traditionally divided according to the kind of identification mark that is used: knowledge authentication (e.g., passwords, control questions), authentication through an authentication object (e.g., magnetic cards, smart cards) and biometric authentication (e.g., voice, face recognition). However, it should be noted that this identity may not only be the specific identity of the user but also, for example, his group affiliation or ability.

Purpose of the article:This paper aims to identify and describe the impact of globalisation on selected types of authentication.

Methods:As the representative of the current methods of authentication of persons are selected a password authentication and hand-based biometric authentication. The most often used methods of password attacks are simulated through mathematical modelling, and the results are compared concerning the timeline. Through modelling, multi characteristics authentication using the thermal characteristics of the hand will be presented.

Findings & Value added:Through mathematical modelling, the article demonstrates the influence of globalisation on the resilience of passwords to the most commonly used attacks and discusses the impact of globalisation on the requirements for modern forms of authentication.
The ways of business digitalization in global corporations
Authors: Tretyak Vladimir , Lyakina Maria , Volkova Elena
Published: January 2021

Research background:Under the conditions of post-industrial economy, market subjects tend to use digital technologies more intensively. Many authors define digital technologies as innovation, describe possibilities of automatization and try to find out some limitations of smart technologies implementation. In this research, we consider that Industry 4.0 and digital technologies can transform traditional business model radically. That is why, it is very important to highlight the ways of digitalization in business and to justify the choice of the most effective smart technologies during the period of business transformation.

Purpose of the article:to highlight the local ways of digitalization in global corporations and to discover the most effective ones among them.

Methods:in this research, we run comparative analysis of new business models using recent articles in scientific journals and empirical evidence from open sources. Also, we use the results of expert assessments based on depth-in interviews.

Findings & Value added:the most perspective ways of digitalization in global corporations are highlighted: digital automatization implementation, during which the existent process in traditional business model is digitized; new IT service appearance, that improves the traditional business model; digital transformation of traditional business model into the new one with a digital platform core. A visual model of monitoring the digitalization process within the company is proposed. It is proved that smart technologies can transform business model radically. These technologies affect the structure of companies’ supply and can change market structure (including global market) through active company strategy and behavior.
Communication of Global Aspects of Corporate Social Responsibility in the Circular Economy
Authors: Bednárik Jaroslav , Augustínová Natália
Published: January 2021

Research background: The essence of corporate social responsibility is not new, but its form has changed over the years, as has changed the view on whether it is possible and beneficial to put this idea into practice. CSR concerns economics, corporate management, business ethics, sociology, political science, environmental sciences and many other disciplines and is becoming increasingly popular among the general public. In this context, it is possible to look for connections and links to the circular economy. The circular economy is a sustainable development strategy that creates functional and healthy relationships between nature and human society. It perfectly closes material flows in long-term cycles.

Purpose of the article: The paper aims to point out the possibilities of linking CSR concerning the environmental pillar, with the processes of the circular economy in the global environment through a concrete example.

Methods: To achieve the set goal, published materials of domestic and foreign authors were examined. As part of the in-depth analysis, case studies of selected subjects were examined. Besides, a synthetic-analytical method and an inductive-deductive method were used.

Findings & Value added: The expected result will provide a picture of the possibilities of connecting corporate social responsibility regarding the processes of the circular economy. The findings may lead to a more effective link between CSR and the circular economy.
Modeling horizontal collaboration efficiency of several supply chains
Authors: Galkin Andrii , Kush Yevhen , Roslavtsev Dmytro , Prunenko Dmytro , Lobashov Oleksii
Published: January 2021

Research background: Economic relations, which are formed under conditions of uncertainty and instability of the surrounding, require highly efficient techniques of engineering logistics activities. The high competitiveness on the logistics market forced to search new technologies that would give advantages over competitors. One of these advantages could be the decreasing of the transport service cost. The logistics activity, with the collaborative management of the complex of transport and logistics systems, is not well understood. The issues of the effectiveness of using various technologies in servicing a complex of logistics systems have not been sufficiently addressed. The effectiveness of horizontal collaboration of individual participants of various logistics systems to achieve common goals has not been fully studied. Lack of an unequivocal scientific justification and relevant practical developments determined the choice of the research topic and its relevance.

Purpose of the article: The aim of the paper is to identify patterns of influence of horizontal collaboration on efficiency of several supply chains.

Methods: The article used modelling of transportation process without horizontal collaboration – traditional one and with it. Invest indicators for assess collaborative and separated effectiveness of several supply chains were used.

Findings & Value added: The use of horizontal collaboration technology leads to a synergistic effect: reducing the total number of vehicles required to service several supply chains; increased performance indicators. The patterns of the influence of technological parameters of the transport process on the effectiveness of horizontal transport collaboration are revealed.
Perceptions and behavior-related intentions of consumers in smartphone-based mobile commerce
Authors: Horga Maria Gabriela , Nica Elvira , Nancu Dumitru
Published: January 2021

Research background: This article presents an empirical study carried out to evaluate and analyze perceptions and behavior-related intentions of consumers in smartphone-based mobile commerce globally.

Purpose of the article: Building our argument by drawing on data collected from Nielsen and Statista, we performed analyses and made estimates regarding positive and negative aspects of smartphone shopping according to EU mobile shoppers, mobile shopping activities among smartphone and tablet owners, mobile visits to leading retail websites in the U.S., and most popular payment methods for everyday transactions according to Internet users worldwide.

Methods: Data collected from 4,400 respondents are tested against the research model by using structural equation modeling.

Findings & Value added: The sudden advancement of mobile technology has driven numerous retailers to strive and capitalize on smartphones as a supplementary tool in the operation of sales. Smartphone applications as an innovative channel can be carried out in retail marketing mix for the purpose of constituting constructive customer relationships. Consumer use of mobile shopping applications constitutes a thought-provoking difficult task for retailers and application developers. Habit and omnipresence unswervingly shape customers’ purposes and concrete mobile shopping usage behaviors. The browsing extent and rate of recurrence of non-shopping applications clarifies the quantity of shopping software mobile users hold on their smartphones. Product reviews are paramount to users and a manner of gaining information unspecified by the retailer.
The Climate Crisis as a Product of Globalization
Authors: Raftowicz Magdalena
Published: January 2021

Research background: the processes of globalization have led to an increasing interdependence and integration of states, societies, economies, and cultures, which result in the emergence of one world that produces the same products. However, little do people realize that global products have also a negative influence on the global economy. A clear example is the climate crisis, which can be treated as a product of globalization.

Purpose of the article: therefore, the main aim of the paper is an attempt to answer the question: what is the impact of unlimited globalization processes on the climate crisis. The main hypothesis of the research is that the adoption of a degrowth model can effectively stop the negative effects of the climate crisis, which may lead to a global economic recession in the future. However, this will require inter-state simultaneous cooperation, because no single country can solve the climate problem separately.

Methods: to confirm such a hypothesis, and to formulate the main findings, the method of critical analysis of the literature on climate and economic matters was used.

Findings & Value added: the main added value of the paper is the synthetic forecast of the economic effects caused by global climate change. It may enrich the discussion about the effects of climate change through dissemination and acceptance of scientific knowledge. The negation of this knowledge, still frequently observed in public debates, may delay the implementation of urgent and necessary solutions.
Corporate sustainability: increasing the quality of information in B2B companies’ reporting
Authors: Sycheva Irina , Vakhrushev Igor , Avdeev Yuri , Klochko Elena , Badanin Eduard
Published: January 2021

Research background: Our research demonstrates that corporate accounting as a rule contains no frames connected with the disclosure of information about operations on digital platforms and indirect taxes on В2В operations, including tax risks.

Purpose of the article: Our research revealed that corporate accounting as a rule contains no frames connected with disclosure of information about operations on digital platforms and indirect taxes on В2В operations, including tax risks. This information can be hidden in some reports, which are usually compiled on the initiative of the company.

Methods: We can select information needs of the users as a starting point of raising sustainability of corporate governance. This is why companies compile different forms of reports containing both financial and non-financial information. Country reports reflect different financial, tax, and other indicators of international groups of companies in the countries, where participants of such groups operate (and, if necessary, explanations). At the same time, methodologically country reports are a chance to establish disproportion between the scope of company operations and the amount of taxes paid in different jurisdictions.

Findings & Value added: Information about indirect taxes and B2B operations is of inconsistent, unstructured character, making its retrospective assessment both for an individual company and as comparative analysis for a group of companies impossible. We see further development of this issue in research of corporate websites and information disclosure centers for structuring and detailing the information of many companies participating in the B2B sector and developing common approaches to information disclosure.
Features of urban agglomerations formation in the system of the Black Sea region
Authors: Azhaman Iryna , Kambur Olha , Pandas Anastasiia , Petryshchenko Nataliia , Serohina Nataliia
Published: January 2021

Research background: The structure of the urban agglomeration is quite dynamic and requires comprehensive consideration and research. Despite the initial stage - formation, urban agglomerations in the system of the Black Sea region have the characteristics of developed systems. The paper evaluates the starting position of urban agglomerations of the Black Sea region, based on the coefficient of development, coefficient and index of agglomeration. Emphasis is placed on the consideration of urban agglomerations in the context of the recreational component. The vector of development changes from the central areas to the suburban area with the active transformation of the spatial structure. A system of integrated territorial development of urban agglomerations is needed, taking into account their specific spatial components.

Purpose of the article: Research of modern processes that form urban agglomerations. Study of positive and negative effects of agglomeration. Identification of the main factors influencing the agglomeration process of the Black Sea region.

Methods: The following methods were used to solve the problems: analysis, synthesis, systematization, comparison, rating.

Findings & Value added: Development of urban agglomerations of the Black Sea region is planning and coordination of further sustainable development of agglomeration space, including development of plan for construction, planning and coordination of infrastructure construction, search for funding sources. This will intensified investment, give impetus to the development infrastructure, economic environment and recreational component.
Globalization and Bankruptcy of SMEs in Slovakia
Authors: Dado Jaroslav , Hvolkova Lenka , Taborecka Janka
Published: January 2021

Research background: Globalization - the process of increasing social, cultural, political, and economic interdependence - has resulted in several changes in business environment. Global market opportunities and threats are major effects of globalization; they refer to the increases in market potential, trade and investment potential and resource accessibility. Global market threats refer to the increases in the number and level of competition, and the level of uncertainty. Global competitors can have the impact on bankruptcy of local SMEs in less developed or smaller countries. Are globalization in economics and company bankruptcy related? In the past, the cause of bankruptcy was mainly in the company itself. The development of globalization has brought a number of positive as well as a number of negative consequences for several areas of society. Is one of the negative effects of globalization the bankruptcy of companies?

Purpose of the article: The paper presents a classification of external and internal causes of bankruptcy and indicators of the threat of company bankruptcy. The paper also focuses on the results of the research analysis about the causes of small and medium-sized enterprises mortality in Slovakia and the impact of globalization factors as the causes of their bankruptcy. The analysis of bankruptcies is oriented on the research of the causes of small and medium-sized enterprises mortality in Slovakia and the influence of globalization factors as the causality of their bankruptcy.

Methods: The research sample presents structured interview with 16 SMEs´ owners. They identified more aspects of globalization impact to Slovak SMEs bankruptcy.

Findings & Value added: The results of research indicate that there is an evidence of impact of globalization on the bankruptcy of SMEs in Slovakia, but there are some differences among various industries.
Fiscal policy and oil factor: Evaluation of the effects in global economic development
Authors: Guluzada Tapdig , Guluzada Esmira
Published: January 2021

Research background:Today, the acceptance of fiscal policy decisions necessitates the analysis of policy efficiency with the help of optimization issues, the study of cause-and-effect relationships between budget expenditures and macroeconomic indicators such as economic growth, revenues, and the evaluation of a number of econometric models among all. The need for these areas makes it important to study and analyze the effects of fiscal policy on the economy, which allows to justify the relevance of the topic of the article.

Purpose of the article:The article is devoted to the assessment of the fiscal and economic consequences of changes in oil prices in the world market, as well as the study of the relationship between state budget revenues and government expenditure in Azerbaijan. It was revealed that a 1% increase in oil prices, in the long run, increased Azerbaijan’s GDP by 0.52% and state budget expenditures by 0.88%. The calculations allow to conclude that there is a high correlation between government spending and state budget revenues in Azerbaijan. The obtained result indicates a positive relationship between the aforementioned economic variables.

Methods:The most common method of analyzing the possible causal relationship between macroeconomic indicators is the causality test proposed by Granger in 1969. However, from a methodological point of view, the application of this test to study the causal relationship between economic indicators requires these indicators to be stationary. This statistical feature can be violated in the case of the economic indicator having the single root elements. To do this, we tested the Unit root problem of the variable using the Augmented Dickey-Fuller test. Simultaneously, a number of other important features of the evaluated models were tested and the adequacy of the models was confirmed.

Findings & Value added: As a result of the research, it was determined that there is a short-term and long-term causal relationship between world oil prices and Azerbaijan’s GDP and state budget expenditures. According to the results, a 1 percent increase in oil prices leads to the increase of the current level of GDP growth in Azerbaijan by 0.20 percent in the short term, and by 0.52 percent in the long term. Parallelly, it was revealed that a 1 percent increase in world oil prices leads to a 0.88 percent increase in Azerbaijan’s state budget expenditures in the long run. The correlation between Azerbaijan’s government expenditures and state budget revenues was analyzed, and a high correlation between these two macroeconomic indicators was identified.
Possible causes of the lowest labor productivity in the European Union
Authors: Ivanov Philip , Usheva Mariana
Published: January 2021

Research background:Numbery of researches of the world markets, directed the attention to the link between the low labor productivity and the competitiveness of the enterprise. Consequently, low competitiveness on microlevel, leads to similar levels of competitiveness on macrolevel. In particular labor is the main source for added value in different industries. Therefore, everything linked to the effectiveness of the labor is crucial. Workplace motivation is one of the most important aspects of the economic system of enterprises in the global economy. The motivators used on the workplace, could be, and often are, very important in the aspect of effectiveness of the labor. Therefore, examining the mostly used motivators on a workplace, could give very valuable information to theorist and practitioners.Purpose of the study:Showing the ever-worsening problem of, and finding the causes of the low labor productivity in Bulgaria, as a main cause for the low competitiveness on the global markets. Finding the most important motivators according to workers in governmentally owned enterprise.

Methods:The methods used in the current research are metanalytical for attestation the labor productivity on national level. Survey among workers, using 5-point Likert scale.

Findings & Value added:We describe the most important motivators in a Bulgarian governmentally owned enterprise. Our main finding is related to the link between human motivation and the productivity of the labor.