bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of Strong Global Brands of Cultural Institutions on the Effective Development of Regions in the Context of the Covid-19 Pandemic
Authors: Pashkus Margarita , Pashkus Vadim , Koltsova Anna 
Published: January 2021

Research background: In the context of the coronavirus pandemic, when cultural objects were unable to function normally for a long time, their income has significantly decreased, and state support is not enough to implement strategic projects. This is due to a sharp decline in the incomes of the population of these countries and a prolonged shutdown of large- scale production, even the stagnation of entire sectors of the economy.
Purpose of the article: The article is devoted to the problem of the formation of strong brands of cultural institutions, in particular, art museums and galleries and their impact on the competitiveness of the region.
Methods: We use statistical, and regression methods for analysis, which are used to assess the mutual influence of traffic flows to museums and other cultural objects on the total income in the art market.
Findings & Value added: The analysis showed that work on the image, strengthening the brands of cultural institutions, increasing the level of recognition in the world and close ties with recognized art-dominants in the future will allow cultural institutions to attract significant financial flows and improve their competitive position in the world market. As the scientific increment can be considered, the results of analysis the relationship between the strong brands of art museums and other cultural objects and the tourist attractiveness of their locations, as well as the mutual influence of cultural object brands on the territory’s brand. It is proposed to modify the methodology for evaluating the brand value in an art Museum or gallery.
Impact of COVID-19 on the Global Tourism Industry and Ways to Ensure High Competitiveness of the Territory in the Global Tourism Market after the Pandemic
Authors: Pashkus Vadim , Pashkus Natalia , Asadulaev Asadula 
Published: January 2021

Research background: The article analyzes the impact of the COVID-19 pandemic on the tourist competitiveness of St. Petersburg. In order to maintain sustainable tourist attractiveness after the end of the pandemic, the city will have to conduct a more thorough analysis of the factors influencing the choice of St. Petersburg among other competing tourist centres.
Purpose of the article: The purpose of this article is to identify competitive priorities of territories that are attractive for tourism activities in the conditions of recovery from the crisis that arose due to restrictive measures applied due to the coronavirus pandemic.
Methods: To achieve this goal, the article uses a modified SWOT analysis apparatus with the use of a matrix assessment methodology implemented on the basis of a modified methodology of the Hierarchy Analysis Method and the calculation of marginal replacement coefficients for criteria of tourist attractiveness and competitiveness of the territory after the pandemic.
Findings & Value added: For the analysis, a new approach is proposed to obtain the characteristics of the city assessment for different categories of tourists, which significantly increases the accuracy and strategic prospects of the classical procedure of SWOT analysis. As a scientific growth, we can consider the use of matrix estimation mechanisms for a more rational ranking of factors, more accurately determining probability and weight characteristics. Therefore, this will provide higher accuracy of strategic recommendations for the city for each important category of tourists.
Should I stay or should I go? Global COVID-19 pandemic influence on travel intentions of Bulgarian residents
Authors: Terziyska Ilinka , Dogramadjieva Elka 
Published: January 2021

Research background:The COVID-19 pandemic brought an unparalleled global lockdown and economic paralysis, with the travel and tourism sector being among the worst affected industries worldwide. This situation has set a lot of questions regarding the future of tourism and its re-shaping into a ‘new normality’, among which those referring to anticipated changes in tourist demand and behavior stand out. Such questions are empirical in nature and imply conducting of studies in various contexts in order to identify customers’ perceptions, attitudes, intentions, and real behavior patterns.Purpose of the article:The paper presents results of a recent study of the influence of COVID-19 pandemic on travel intentions of Bulgarian citizens and discusses them in relation to other similar studies conducted in different countries.Methods:The online survey covered 654 respondents and was completed in the period 9-16 April 2020, so the study results outline travel intentions at a relatively early stage of the COVID-19 crisis.Findings & Value added:There was a strong impact of the global pandemic on travel at the time of the research but the findings indicate less significant influence on the respondents’ travel intentions for the future. While some of the outcomes support the generally expected consequences of the COVID-19 crisis, many are quite surprising and challenge existing anticipations for dramatic changes in tourist demand and behavior, at least in regards to Bulgarian customers.
Globalization and post-pandemic world order: place of Georgia in transformative international system
Authors: Ubilava Irakli , Tukvadze Avtandil , Dolidze Valerian 
Published: January 2021

Research background: Many scenarios of organization of the international system of the post-pandemic era has been formulated.
Purpose of the article: The purpose of the article is the prediction one of these scenarios using simulation analysis of the situation which will be formed after the economic and political crises caused by COVID 19 and the determination the place of Georgia in post-pandemic globalized order.
Methods: structural-functional analysis, geopolitical approach and simulation analyses.
Findings & Value added: In the post-pandemic world the globalization will weaken and the role of nation states will increase. In this situation, for states with great military potentials, the establishment of military strategic and political control over countries rich in natural resources and raw materials and also those favorable for transit will gain great importance. One of such regions is the southern Caucasus and Georgia, which has a nodal geographic position. The likely restructuring of the world system caused by theoretical and paradigmatic revisionism of world politics will force Georgia to rethink its place in the system of geopolitical relations in the region to ensure national security and stable democratic development. In this situation polarized worldviews of generations (Orthodox, conservative versus liberal and democratic) will produce two-party system. One of these parties will be oriented to the west and another to Russia. Such party system will ensure the functioning of the security system based on a balanced foreign policy.
Technologies for government regulation of the fight against the pandemic Covid-19: global trends and Russian practices
Authors: Urazgaliev Vladimir , Menshikova Galina , Evstratchik Svetlana 
Published: January 2021

Research background The fight against the pandemic has become not only a field for implementing medical efforts to counter the disease, but also an arena for identifying government (as well as corporate) technologies for effective management. Sad circumstances make it more urgent to compare the potential of state systems in the face of force majeure. They re-highlight the role of public confidence to their government as a factor of readiness to switch to a regime of strict self-restraint. Again, an analysis of social and economic investment clearly shows the true priorities of governments. It is clear that it is too early to draw conclusions, the fight against the epidemic is far from complete, but a number of major comparative studies have been launched, and scientists publish studies describing the situation in their countries.
Purpose of the article: to show the role of science as a factor that implements the trends of globalization; to identify the main global models of government measures, comparing them in terms of impact effectiveness: to give some parameters that characterize Russian model, outlining legislative and organizational innovations in its public administration.
Methods The article is based on the data-driven approach, which allows you to compare measures applied by governments of different countries, including Russia.
Findings & Value added The publication identifies at least four general global trends and some models, reflecting national features in basic technologies. In addition, the article describes the organizational features (governing bodies and the adopted special laws) of Russia.
Detection of earnings management by different models
Authors: Bilan Yuriy , Jurickova Veronika 
Published: January 2021

Research background: Earnings management means the usage of gaps in the legislative frameworks of individual countries and their accounting systems in the global world. Businesses thus adjust profits and revenues to the form that is desirable and desired for them. However, there is a very thin line between fraud and earnings management. By adjusting their financial statements, companies seek to impress potential investors and influence their own market position.
Purpose of the article: The main goal of the article is to describe the possibilities and methods of detection of earnings management in companies in aspects of globalization. The article contains a brief overview of theoretical knowledge and definitions about earnings management. The contribution of the article lies in the application of the selected method to a specific company and based on the outputs of the model to determine whether the company is using earnings management.
Methods: The scientific method of analysis was used in the article, on the basis of which the obtained information was necessary for further calculations. A calculation based on the Beneish model was used to determine the use of earnings management.
Findings & Value added: The output of the article is the application of the Beneish model in the detection of earnings management in a selected company. In the calculation process, pre-established theoretical knowledge on the issue and the numerical characteristics of the selected company were used. Finally, the application of earnings management in the company can be ruled out.
Earnings management: Local or global phenomenon in the Visegrad Four?
Authors: Durana Pavol , Bacik Radovan 
Published: January 2021

Research background:Increasing number of national scientific studies related to business finance shows that the earnings management phenomenon as a legal apparatus of manipulation business profit plays a significant role in financial reports in conditions of Slovak economy. Slovakia belongs to Visegrad Four, group of very historically and developmentally close countries. That is why it is relevant to compare the issue of earnings manipulation it these countries’ context.Purpose of the article:The main purpose of the article is to confirm global approach to manipulation of earnings in the Visegrad Four’s enterprises and justify that managers incline to earnings management systematically in all analysed group not only at a local level in chosen country.Methods:This econometric investigation used the observations of earnings before interest, taxes, depreciation and amortization of 1,058 Slovak enterprises, 688 Czech enterprises, 1,376 Polish enterprises and 731 Hungarian enterprises. It was investigated nine-years period from 2010 to 2018. Non-parametric time series trend modelling was run by Mann-Kendall test and estimation of the slope of the trend by Sen’s method used a linear model.Findings & Value added:The article focused on nine-years development of earnings before interest, taxes, depreciation and amortization in the Visegrad Four’s enterprises. It was found out the systematic trend manipulation in all analysed countries. This fact highlighted that earnings management is not local phenomenon, but its development is globally preferred tool of business finance.
Financing climate change in the conditions of the Slovak agricultural sector
Authors: Holúbek Ivan , Tóth Marián , Rábek Tomáš , Jakabovičová Johana 
Published: January 2021

Research background: Globalization is a powerful engine of structural changes in national, regional and global economies. Except for positive economic effects, globalization also has negative effects. One of them is the deterioration of the global environmental situation and the ongoing global climate change.
Purpose of the article: The paper focuses on the current global financing trends to mitigate the effects of climate change. Generally financial funds come from international, national and regional actors. Governments have a range of funding mechanisms and resources at their disposal. Within the EU, these are the Structural Funds, investment funds and the financing from European Investment Bank. At the national level, it is financial assistance from state budgets and local government budgets.
Methods: The paper provides literature review of the possibilities of financing climate change at the national and international level and, using analysis and synthesis, points to future trends and sources of financing climate change. We also analyse the proposal of Common agricultural policy 2021-2027 and effects on Slovak agriculture. European Commission wants member states to use up to 40% of the budget for environmental goods and climate change. Slovakia might have problems to spend the allocation due to the fact, that most of the money will be voluntary schemes. Farmers will have the option to participate.
Findings & Value added: Agriculture is seriously exposed to the adverse effects of climate change as agricultural activities are directly depending on climate conditions. The article analyses in detail the possibilities and sources of financing adaptation measures in the Slovak agricultural sector.
The usage of economic profit and other forms of profit as a part of prediction models to forecast the financial stability of business entities in the context of globalization
Authors: Karpac Dusan , Sedlakova Iveta 
Published: January 2021

Research background:Predicting financial health of a company is in this global world necessary for each business entity, especially for the international ones, as it´s very important to know financial stability. Forecasting business failure is a worldwide known term, in a global notion, and there is a lot of prediction models constructed to compute financial health of a company and, by that, state whether a company inclines to financial boom or bankruptcy. In the current global world of uncertainty and continuous change, it is in each business’s interest to improve its performance. Businesses have to adapt to changing market conditions and keep moving to maintain their, either local or global, market position. In the past, entities preferred to increase primary accounting profit forms. The global modern goal of enterprises, value creation, is achieved through the concept of economic profit.Purpose of the article:The aim of this article was to find out the connection between two very important terms for the global economy, namely prediction models and economic profit.Methods:We focused on the research of both areas and looked for a common connection through how often different forms of profit, and especially the form of economic profit, are used in individual prediction models among the examined sample.Findings & Value added: The output of the whole article is the finding the division of the use of economic and accounting profit in the sample of models and the importance of economic profit for mathematical constructions of prediction models.
Specifics in strategic management of non-profit organizations in the globalization process
Authors: Kicová Eva , Poniščiaková Oľga 
Published: January 2021

Research background: If globalization presents really a new and not reversible process that creates a more homogenous world, strategies of enterprises should appropriate to this phenomenon, too. European legislation has significantly contributed to the creation of the mutual market and increasing freedom of movement of services within the European Union. Its basic principle can be applied to the harmonization of basic requirements for services and the subsequent normalization – the creation of common European standards. This also applies to the area of non-profit organizations. These organizations are an important part of the public sector, which in the form of various activities, in particular the providing of various services, performs tasks related to addressing manifestations of market imbalances. In contrast to the “traditional” business sector (profit sector), the task of the non-profit sector is not to generate profit but to provide consumer tasks.
Purpose of the article: The objective of the article is to clarify and present the specifics of functioning and management of non-profit organizations in the conditions of the Slovak Republic.
Methods: During the elaboration of the paper, the methods of compilation of analysis, synthesis and description were used on the basis of the search of the relevant literature. Part of the paper is a survey, which we conducted through a questionnaire on a selected sample of non-profit organizations in the Slovak Republic.
Findings & Value added: The results of the survey we have transported into general practice recommendations for non-profit organizations to improve their operating in the conditions of Slovakia while accepting the process of globalization.
Contextual Non-financial Analysis of Annual Reports of Slovak, Turkish and Ukrainian Companies
Authors: Kubaščíková Zuzana , Tumpach Miloš , Juhászová Zuzana , Zeytinoglu Emin , Chyzhevska Lyudmyla 
Published: January 2021

Research background: Various sources of information are available to assess possible and future financial results for stakeholders. The annual reports of companies should also include information on the risks of the environment in which the company operates and doing business. Textual analysis of annual reports can assess behavioral aspects of accounting as a source of information for decision-making.
Purpose of the article: With the growing range of annual reports being observed, or the growing interest of investors or analysts in the non-financial information from annual reports stakeholders find annual reports in support of their decisions.
Methods: For the purposes of comparison, we selected companies from the growing economy of the Slovak Republic, Turkey and country at war, Ukraine. In our paper we examined whether the tone and structure of language applied in annual reports changed over time alongside the changing economic growth in the country and whether there are any differences in narrative disclosure between Slovak, Turkish and Ukrainian companies. Then we compared the results obtained in order to propose reliable recommendations and tested whether it is possible to detect uncertainty of business environment in annual reports or companies by textual analysis.
Findings & Value added: Based on our results we conclude that non-financial “narrative” data could also correlate with changing GDP growth of the country. The annual reports are to point out the reality without distortion, which was confirmed to us in the analysis.
The Network of Bilateral Tax Treaties of the Slovak Republic – Does It Mirror Challenges of the Globalization through Digitalization? A Cluster Analysis Approach
Authors: Kubicová Jana 
Published: January 2021

Research background: Globalisations and movement of production factors - especially capital and workforces, call for elimination of double international juridical taxation and consequently for negotiation of bilateral tax treaties. Recently global network of bilateral tax treaties has reached immense size.
Purpose of the article: The purpose of this paper is to analyse the network of bilateral tax treaties of the Slovak republic from the point of view of distance and level of development of the Contracting States.
Methods: To reach this goal a cluster analysis method is applied where clustering variables are distance between capital cities of the Contracting States and measures of economic development.
Findings & Value added: The main finding is that the Slovak republic’s bilateral tax treaties are clustered into 11 clusters, and three of them are the most numerous. This implies, that Slovak republic follows certain pattern when chosing Contracting Party. It is also found, that geographical location and distance have diminishing roles. Instead economic development and atractiveness of the country in terms of GDP per capita and total FDI inflow play more important role. These findings prove, that Slovakia no more follows old-fashioned pattern of chosing Contracting Parties based predominantly on distances, instead it adjust its policy of concluding bilateral tax treaties to globalization through digitalisation trend.
Management Accounting in Russian Companies: Analysis of Practices by Company Size and Industry Group
Authors: Lebedev Pavel 
Published: January 2021

Research background: The paper extends previous reports [1, 2] providing detailed analysis of the state of management accounting practices in Russian mid-sized companies.
Purpose of the article: This study investigates the state of management accounting practices in Russian mid-sized companies.
Methods: Data was collected by means of survey. It is a qualitative study of interpretive and exploratory nature.
Findings & Value added: The study demonstrated that bigger companies have more advanced level of management accounting. The integrated management accounting score – a measure developed in this study to assess the state of management accounting in a company – was lowest in the group of the “small” mid-sized companies and the highest in the group of the largest “mid-sized” companies, while “medium” mid-sized companies scored in between taking the closest position to the average of the whole sample. Analysis by industry group revealed that the level of management accounting is more advanced among manufacturing and trade companies, while the companies from construction & engineering, transportation and services industries significantly lag behind.