bluuebunny/crossref_metadata_2025_split huggingface dataset:
Communication of brands on social sites during the COVID-19 pandemic in the context of globalization
Authors: Vanko Martin , Zaušková Anna , Kubovics Michal 
Published: January 2021

Research background: The global coronavirus crisis has become a household name across all segments of digital marketing communication. Whereas some brands primarily focused their communication on corporate social responsibility at that time (from March to May 2020). What and how the brands were communicated on social sites within the pandemic marketing communication can become a significant finding for the research into CSR or changes of digital behaviour of certain brands.
Purpose of the article: The purpose of the paper is to analyse and subsequently compare the content of a relevant brand to be published on Facebook in the context of globalization and during the first COVID-19 outbreak. In the paper, the authors dealt with the McDonald’s and their communication and content to be published on Facebook within a specific time period (March to May 2020) in particular markets.
Methods: The authors intended to analyse content and format papers that were published and subsequently analysed - content or format consistency is the essence of social sites communication. The quantitative part will consist of the content analysis of key words and at the same time, the size and economic power of the target audience and their reactions will be observed. The qualitative part will entail evaluation of communication, content and current communication.
Findings & Value added: There is a question if and what a relevant brand communicated to their consumers and fans on social sites during the COVID-19 outbreak or the state of emergency, as being responsible and staying home was the most effective vaccine against the COVID-19 pandemic.
Impact of creative accounting on the company value: Empirical study for Slovakia
Authors: Adamikova Eva , Sedlakova Iveta 
Published: January 2021

Research background: Procedures and methods for determining the value of a company are different. The purpose of determining the value of the company, what results the company reports and also who performs the valuation has a significant influence on the choice of the method.
Purpose of the article: The determination of the final value of the company is influenced by many factors, economic, technical, specifics of the company and also the date on which the value is calculated and who performs the evaluation.
Methods: In expert practice in determining the value of the company, we work mainly with methods based on property and income principles (asset method, yield method). The basic material for calculating the value of a company is the company’s accounting, which, however, can often be influenced. There can be several purposes for distorting accounting information (financial statements). The most common reason is the reduction of the tax base, or artificial improvement of the achieved results. Creative accounting practices significantly affect the structure of the company as well as its financial results.
Findings & Value added: The main goal of the paper is to quantify a few examples, which will contribute to reducing the economic result. Subsequently, we analyse these interventions how they can affect the resulting general value of the company determined by the expert and whether the expert is able to detect them.
The impact of globalization on the selected aspects of the regional marketing
Authors: Bundzíková Renáta , Jánošová Denisa 
Published: January 2021

Research background: In today’s globalized world, tourism is considered to be one of the fastest-growing sectors in the field of service. Tourism continuously adapts to various new activities, trends, markets and technologies. Tourism is affected by several factors - mainly globalization trends, consumers and economic gain. Regional development experts consider tourism as one of the tools that can support the quality of the environment and thus protect existing aboriginal cultures. Tourism itself is considered to be a global phenomenon currently being studied by experts from several scientific disciplines. Globalization plays an important role when traveling to world tourism destinations. With globalization coming to the forefront, people began to realize how small the world is. However, high demands on the environment, the constant use of non-renewable resources, the destruction of cultural values of society and other adverse effects of tourism are not signs of sustainability. Various international organizations are trying to solve these issues by creating specific programs aimed at promoting sustainable tourism.
Purpose of the article: The main goal of our paper is to identify and analyse indicators of sustainable tourism, specifically in the Trenčín region in Slovakia.
Methods: The main goal of the paper is to critically evaluate the results of the analysis and formulate recommendations for implementation in practice in the Trenčín region based on the available data.
Findings & Value added: We consider regional development and its connected, sustainable tourism to be an essential topic. It is necessary for regions to become active in their future development, not only economically and socially, but also ecologically.
The dynamics of human capital accumulation in the ex-communist countries in Europe in the context of globalization
Authors: Dumitrache Victor Marian , Gombos Svetlana Platagea , Bran Florina , Balu Petronela Evelina 
Published: January 2021

Research background: Countries with a similar background before 1990, in the communist bloc in Europe, have begun since the ‘90s to differentiate one from another in terms of development. Nowadays, in many aspects of the socio-economic environment, including welfare and labor productivity, the gaps between them are significant. Measurements done by World Bank Group through The Human Capital Project give us the opportunity to compare the achievements from the last 30 years of the ex-communist countries building strong democracies and open markets.
Purpose of the article: The purpose of this paper is to identify the major gaps between 8 EU ex-communist countries in terms of human capital accumulation in the context of globalization – and the way the globalization fostered or suppressed the human development and human capital accumulation.
Methods: We will do a comparative analysis of the indicators that the Human Capital Project are based on – life expectancy, expected years of schooling, quality of education and GDP/capita of the 8 EU ex-communist countries.
Findings & Value added: This paper may add value to the economic and educational policies in the 8 EU ex-communist countries by identifying the policies that proved their effectiveness in generating higher labor productivity, policies that can be adapted and then adopted by the UE ex-communist countries that are less developed.
Regional human capital development management in the process of globalization
Authors: Ershova Irina , Solodiankina Iuliia 
Published: January 2021

Research background: Active development of information technology and globalization have made the digital economy an integral part of global and national economic systems. A key factor in the success of globalization processes is the availability of highly qualified personnel in sufficient volumes and relevant jobs, as well as a training system for specialists with certain competencies for the development and implementation of digital technologies.
Purpose of the article: development of guidelines for innovative management of regional human capital formation in the global economy. To achieve this goal, the following tasks were solved: to identify the impact of quality education on the development of human capital; to evaluate the effectiveness of higher education institutions as one of the fundamental factors in the formation of human capital in a region in the process of globalization; to develop a methodology for the formation and improvement of human capital by modernizing the distance education system.
Methods: dialectic, abstraction, analysis, induction, modeling, as well as statistical methods, comparison method.
Findings & Value added: As a result of this study, an idea has been formed on the impact of quality education on the development of human capital; the analysis of the activities of higher education institutions as one of the factors in the formation and development of human capital in the region; a methodology has been developed for the formation and improvement of human capital by modernizing the distance education system.
The Effects of Globalization on Application of Environmental Management System (EMS)
Authors: Kopackova Hana , Zelena Alena 
Published: January 2021

Research background: Environmental management systems (EMS) is an international standard of best practices for managing impacts on the natural environment. The standard came into effect in 1996. The EMS reviews the environmental aspects and sets goals and targets for managing them. EMS is based on continuous development (Plan - Do - Check – Act). It is one of the voluntary instruments, as the obligation to introduce an EMS is not contained in any legal regulation. The mainstream of thoughts shows that globalization enforces EMS implementation mainly by sharing knowledge (best practices), but more aspects should be investigated.
Purpose of the article: The article aims to formulate a conceptual model of globalization effects on the application of EMS and to document these effects on the selected company.
Methods: A review of EMS literature is used to determine globalization’s positive and negative aspects of this field. To construct the model, we use the business process modelling tool Adonis CE. A case study of a selected company shows how these aspects affect the ability to adhere to its environmental policy.
Findings & Value added: The article revealed a conceptual model of globalization effects on EMS. The presented case study showed the interconnection of individual effects and impact on the company’s effectiveness.
The Influence of Sensitivity Analysis on ohe Process of Price Decision Making and Pricing of the Company
Authors: Kubjatkova Anna 
Published: January 2021

Research background:An integral part of the existence of every company is the constant making of various decisions that affect the company and its surroundings on a global scale. These decisions include decisions about price, which is a key element of the company’s interaction with its surroundings. In the conditions of globalization, price is a key factor in the competition, and price decisions must be made by the company very carefully and their selection is not easy. Sensitivity analysis helps companies choose the best options and steps in the price decision making, which will ultimately affect the process of pricing.Purpose of the article:The purpose of this work is to point out the importance of sensitivity analysis as a tool for simplifying price decision making and to perform this analysis on a model example of a company.Methods:Methods of analysis and research of the issue were used in the paper. Induction and deduction methods were also used to help provide a comprehensive picture of sensitivity analysis.Findings & Value added:The result of this work is, in addition to a general overview of the sensitivity analysis in price decision making, also the specific procedure and the results of the sensitivity analysis and recommendations for the company resulting from these results. Based on the created instructions, companies can make clear pricing decisions that will be of the greatest benefit to them.
Comparison of Financial Reporting in the Visegrad Four Countries in a Global Environment
Authors: Lőrinczová Enikő 
Published: January 2021

Research background: The Visegrad Four (V4) countries are the Czech Republic, Slovakia, Hungary and Poland. As members of EU they had to incorporate into their national legal accounting framework the European Directives related to annual accounts, valid at the time, where various choices were possible to adopt. Some principles of the international financial reporting standards IFRS also affected the national accounting frameworks more or less, depending on the country. These various influences may affect the external user´s ability to read the published financial statements and compare them.
Purpose of the article: The aim of this paper is to compare the relevant national legal framework of accounting in selected areas and the content of financial statements required in the V4 countries and to point out the influence of the chosen presentation of some financial information on selected indicators of financial analysis.
Methods: Methods of description, analysis, comparison and synthesis are used to achieve the set aims of the paper. The financial analysis is demonstrated on an illustrative example of reported financial information which is based on the different national accounting legislation.
Findings & Value added: The comparison showed some similarities and differences. The main differences amongst the V4 countries are related to the reporting of leased assets and the variation of own production and work-in-progress. Czech Republic does not report the leased assets in the balance sheet of the user of the asset but in the owner´s while the Slovak republic, Hungary and Poland report the asset in the user´s balance sheet which is in accordance with the international accounting standards IFRS (in case of Poland it depends on the lease contract). The Czech Republic reports the changes in own production and capitalization of own work as part of expenses which is in line with IFRS. The Slovak Republic, Hungary and Poland report these items as part of revenues which is in line with the EU Directive but in contrast with IFRS. Also, the Slovak republic and Poland have definitions of the elements of financial statements in their accounting legislation while the Czech Republic and Hungary do not have these definitions. These differences influence the results of ROA, ROE and cost efficiency when comparing the same situation in these countries as it is evidenced on the illustrative example in the paper.
Knowledge Management in a Globalized World and the Coronavirus Age
Authors: Pechova Jana , Stejskalova Lenka , Volfova Hana 
Published: January 2021

Research background: Although the world is still in a coronavirus crisis, it also sees hope in vaccines being developed, government measures taken to revive the economy and borders reopening. At the same time, the globalized world has learned a lot. Knowledge management and knowledge sharing in a globalized world now have even higher mission than before, since work regimes have completely changed and the necessary requirements for the protection of employees´ health and safety are being adopted.
Purpose of the article: Knowledge management is a multidisciplinary activity; its individual disciplines will be described, characterized and researched. Research surveys will map the activities of knowledge management in new work regimes with the protection of employee health and safety in order to optimize knowledge management of businesses in a globalised world with existing threats.
Methods: After the questionnaire survey is completed, the respondents’ answers will be encoded in Microsoft Excel. The encoded data will be exported to the SPSS statistical software. The objective of the statistical evaluation is to extract relationships and linkages that could contribute to optimising the knowledge management of enterprises in a globalised world. To detect basic relationships and linkages, Pearson’s chi-square test of independence will be used at the level of descriptive statistics, using contingency tables.
Findings & Value added: Based on the conducted research, it diagnoses existing knowledge management barriers and knowledge sharing in globalized enterprises.
The Perceptions of Entrepreneurs on the Registration of Sales in Czech Republic
Authors: Sejkora Frantisek , Mlazovsky Martina 
Published: January 2021

Research background: Compliance with tax laws can be considered a global problem facing all tax administrations to a greater or lesser extent. Individuals take various steps to minimize tax liability, which is rational economic behavior. If the tax liability is minimized as part of an individual’s infringement, it is tax evasion. Many countries have begun to implement various tools using advanced technologies to address these leaks. Especially in European countries, there has recently been a trend in preventing sales cuts by introducing a sales registration system.
Purpose of the article: Electronic registration of sales is a relatively new project in the Czech Republic. The main reasons for the introduction of electronic sales records were better tax collection and also the leveling of the market environment by reducing the share of the gray economy. The aim of the article is to analyze the perception of entrepreneurs to this new tool on the basis of a questionnaire survey. The research was carried out in the area of “Accommodation, food and beverage service activities”. This sector is considered to be one of the most problematic due to the presence of the shadow economy and is also one of the most important sectors in terms of the number of business entities.
Methods: The data were analyzed by the chi-square test of independence and descriptive statistics.
Findings & Value added: The results show a negative attitude of entrepreneurs to this new tool.
The Importance and Perspectives of Sovereign Wealth Funds in the Globalised Economy
Authors: Černohorský Jan , Tesnerová Kateřina 
Published: January 2021

Research background: The ever-increasing degree of globalization is reflected, among other things, in the establishment of relatively new institutional investors - sovereign wealth funds. Until the financial crisis in 2008, these funds were considered by many developed countries to be a potential threat to national security. However, this changed when they invested large sums in bankrupt companies and banks during the crisis. However, fears of their influence remain.
Purpose of the article: The paper aims to assess the importance and perspectives of sovereign wealth funds in the world economy. In this paper, we start with the definition of sovereign wealth funds and distinguish them from other state asset managers. We also focus on assessing their importance within the global investor portfolio and their impact on global economic development.
Methods: We used an analysis of available financial and economic data related to their activities and comparison with selected asset managers.
Findings & Value added: We discuss their specific investment strategies and their transparency, which affect their credibility. Within the evaluation, the positive benefits outweigh the risks of sovereign wealth funds. However, we should always assess in the context of a specific sovereign wealth fund. The importance of sovereign wealth funds and their impact will continue to grow, even though their relative share of the global financial market is not very high. Thanks to their long-term investments, they contribute to greater stability of the financial markets of the given countries.
Impact of Tax Effects on Profit Optimisation. Review of International Approaches
Authors: Lyeonov Serhiy , Michalkova Lucia 
Published: January 2021

Research background:Deteriorating economic conditions and the risk of an impending crisis underline the need for significant profit optimization, especially in the area of taxation.Purpose of the article:The aim of this paper is to analyse and evaluate the conditions for the creation of a tax shield in the V4 countries on a theoretical level and to confront these findings with the value of the total tax shield in the countries in question.Methods:This study uses the method of two-way analysis of variance with interaction, while also testing the assumptions of the model by normality tests, homogeneity test and post hoc tests (Scheffé and Tukey methods).Findings & Value added:A review of the sources of the tax shield shows that the tax systems in all the countries examined offer similar conditions for the application of tax shields. In a sample of more than 90000 companies, it was found that the level of the total tax shield given as the effective tax rate is similar in all countries examined (except Hungary). The branch of affiliation plays a role only in the environment of Hungarian companies, on the contrary, Slovak companies show homogeneity of the reported effective tax rate. Country and industry affiliation does not have sufficient explanatory power to predict the total tax shield. Conversely, other indicators of financial performance (operating profit) may be suitable indicators of the effective tax rate.
Enterprise performance indicators and their use for strategic management – empirical evidence in globalized word
Authors: Nosková Marta 
Published: January 2021

Research background: Indicators of enterprise performance has been globally discussed for decades. There are many ways to assess the performance of enterprises, some are general, and some are specifically tailored for enterprise’s needs. Yet, this issue can be seen from other, empirical perspective: what aspects (indicators and their values) should enterprises focus on, in order to improve their performance in globalized word.
Purpose of the article: The aim of this article is to examine the set of indicators (i.e. their values) in order to find out which ones can affect the performance indicators, thus the enterprise performance itself. This finding could help the enterprise´s management with strategic decisions regarding future objectives.
Methods: This research adopted quantitative approach based on the analysis of dataset downloaded from Albertina – Gold edition. Twelve selected indicators describing 2 338 enterprises are statistically tested in order to accept or reject the hypothesis of their statistical interdependence towards selected performance indicators (ROE, ROS).
Findings & Value added: The findings of this preliminary research indicate that there are few indicators (such as Total Debt or Working Capital), which correlate with performance indicators. These results are presented and discussed in the paper, together with the possible future research.
Cross-Border Risks as an Impact Factor for International Fintech Business Models
Authors: Skadina Helena , Veinbergs Vilnis 
Published: January 2021

Research background: Cross-border activities for FinTech companies in several markets bring them completely new opportunities and drive the appetite for new deals, but the complexity of doing business internationally is often underestimated: many risks, which have an influence of business models, can be determined. The emphasis of this research is on those risks that can be brought into particularly correlation with the cross-border activities of a FinTech company and at the same time influence the whole business activity of it.
Purpose of the article: The aim of this research is to find out what kind of risks corresponds to so called cross-border risk-group and is the most common for internationally designed FinTech business models. Additionally, to determine those business model areas, which are influenced by cross-border risks the most and must be created with focus on avoiding, mitigating or sharing these risks.
Methods: To achieve the goal the authors interviewed representatives of different FinTech companies. In these interviews, experts were asked to describe the most significant risks and to assess the importance of them for each business model dimension by using the Likert’s scale as well as to explain the dependencies and the consequences of their influence on different business model areas.
Findings & Value added: The result of this research forms the basis for conclusions about the most significant cross-border risks and their impact on dimensions of a business model as well as makes recommendations possible for those FinTech-enthusiasts who are going to model their FinTech business internationally.