bluuebunny/crossref_metadata_2025_split huggingface dataset:
Beneish M-score: A measure of fraudulent financial transactions in global environment?
Authors: Valaskova Katarina , Fedorko Richard 
Published: January 2021

Research background: Earnings is a source of information for capital owners, potential investors, competitors, customer and supplier of the company. Managers have the direct motivation and knowledge and use adequate techniques to adjust legally the reported earnings to meet the specific requirements of the company and achieve stable financial results. Thus, earnings management is currently the most provocative and highly topical issue in the field of finance and accounting at the global perspective.
Purpose of the article: The main purpose of the paper is to detect the manipulation with earnings in a specific sector of economy, following the global principles of financial reporting, and to reveal the degree of manipulation of enterprises in the selected countries of the Visegrad grouping.
Methods: The model of Beneish M-score is applied using the sectoral data and compares the level of manipulation in the period 2015-2019. The Beneish model is a mathematical-statistical model that uses financial ratios calculated with accounting data of a specific enterprise aimed to detect if an enterprise is likely that the reported earnings of the company were manipulated.
Findings & Value added: The paper monitors the development of the manipulation with earnings in the given sector (enterprises tend to manage earnings upwards), and analyses the influences of macroeconomic factors on the phenomenon of earnings management. The detection of earnings management by M-score helps protect business partners of an enterprise against fraudulent behaviour, especially in the global environment.
Partnership-based business modelling as an opportunity in the context of globalisation and as a challenge for business models
Authors: Vanags Andris , Drinke Zane 
Published: January 2021

Research background: Management of the complex reality - transformation to the world of the future- is often associated with discovering new directions in a company’s activities. One of these directions is the formation of beneficial partnerships aimed at working together to achieve certain goals, which in turn relate to necessary changes within the company. Change has become inevitable in every enterprise and phased management of change is becoming a daily component of administration and a part of company’s development: the speed, scale and complexity of change is increasing nowadays, and it is impossible to stop this flow. In this context it is very important to determine to what extent and in what aspects a company needs change.
Purpose of the article: The aim of the research is to investigate what factors could influence and what aspects could be affected by reinventing the existing business model and establishing a new partnership-based business model within a company and what should be done to implement this change successfully.
Research methods: literature analysis, semi-structured interviews and a survey. The research data was processed by continuous comparative analysis, using open coding, level 2 coding, content analysis method. Findings & Value added: the results drawn from this study could provide academics and practitioners with a better understanding of communication and change-readiness capabilities. This knowledge can then be applied to their strategies and management skills for the purpose of achieving partnership-based business model with success.
Behavioural Economics in Higher Education Institution - Business Collaboration Paradigm in Context of Global Competition
Authors: Vevere Velga , Mons Arturs 
Published: January 2021

Research background: More than ever before governments, education institutions, industries, researchers and civilians are setting indebted attention to discover and learn more about behavioral science. The recent advancements in applying behavioral economics to the sphere of higher education show that building partnerships among educational institutions involves specific skills, strategies and knowledge that parties must know and use. Different industry representatives are scouting Higher Education Institutions for an ever-expanding set of innovation activities. Government invest more and more efforts to create innovative ecosystems where higher educational institutions are main stake holders in this special community between industries, corporations, governmental institutions, entrepreneurs and investors. The partnership involves adopting a management based on cooperation and change, communication and awareness of diversity. However, university-business cooperation is still a fragmented and indistinct field of research, and the understanding of UBC remains inadequate since most research is undertaken around specific elements, rather than as an encompassing, overarching and interconnected system Purpose of the article: To research the undergraduates’ appraisal of Higher Education Institution and Business collaboration.
Methods: Expert interviews and undergraduate students’ survey using 7-point Likert scale questionnaire (non-probability snowball sampling method).
Findings & Value added: Through evaluation of different statements about Higher Education Institution – Business collaboration, we discover distinctive statement importance and advancement according to respondent current views. This knowledge facilitates author’s capability to develop and advise nudges which can be applied in performance of such collaboration.
Investment Decisions as a Part of Financial Literacy in the Globalized World
Authors: Beranová Markéta , Šíma Jan , Navrátilová Miroslava 
Published: January 2021

Research background:The role of knowledge and information in today’s globalized world is growing. Individual approach and investment preferences play a significant role on a global scale, especially for young adults, who can make full use of investment tools.Purpose of the article:The aim of this paper is to assess the attitude to investment amongst young university students with a focus on risk, availability, and profitability.Methods:Primary data were obtained by quantitative research using a questionnaire survey (n = 1 437) in 2018 amongst full time bachelor’s and master’s degree students at three selected universities. The universities focus on economy and agriculture and each of them is based in a different region of the Czech Republic. In the analytical part of the article, testing of statistical hypotheses was applied.Findings & Value added:The results show that, in terms of risk, 79.19% of respondents prefer the least risky approach. Subsequently, the question whether an investment is available when needed also plays an important role and it is preferred by 70.70% of respondents. Profitability of an investment plays the least important role and it is important for 66.59% of respondents. Statistical evaluation proved a dependence between the gender of respondents and the responses mentioned above (women prefer less risky investments as well as those immediately available to them; on the other hand, men prefer more profitable investments than women).
Artificial intelligence in business models as a tool for managing digital risks in international markets
Authors: Buntić Luka , Damić Mate , Dužević Ines 
Published: January 2021

Research background: Through the ongoing trend of digitalization, organizations competing in international markets are getting more exposed to different technology related risks. Globalization and technology support enabled small tech-based companies to scale and expand their business. On the other hand, this has also led to a significant rise of different types of threats. Companies engaged in the process of internalization are more exposed to digital risks than companies competing on the local market. In order to help their companies to manage digital risks, governments use relevant institutions and resources. However, many organizations still largely depend on their own capabilities. A growing number of organizations uses artificial intelligence in business models as a new type of response to digital risks. Artificial intelligence could be the missing link that will help connect organizational and government resources for successful management of digital risks.
Purpose of the article: To shed more light on this understudied issue, we conducted a literature review on the use of artificial intelligence in business models as a tool for managing digital risks on the global market.
Methods: Literature review.
Findings & Value added: We analysed the key determinants of artificial intelligence, their use in business models, and the way it can help organizations manage digital risks. Literature review summarizes the most important research on the topic and proposes new avenues for future research.
Research of globalization influence to paradigm change in financial services
Authors: Ishankulov Sherzod , Liniņa Iveta 
Published: January 2021

Research background: Study of paradigm about financial services and how it changes under influence of globalization and introduction of a new player as a financial technology company or shortly Fintech. Literature and other informative sources regarding issues of innovation in financial services, impact of globalization and formation of new perspective to financial services was reviewed during the study.
Purpose of the article: The main purpose of this work is to detect and highlight the change of the concept about financial services in favor of Fintech companies supported by tendencies which are characteristic for globalization process, and how it can be beneficial for consumers and overall financial services industry.
Methods: For this research was used content analysis approach, which has advantage over other methods since it allows to extract specific data from text and other forms of information without intervention by researchers. Obtained data was encoded and applied to a model created by authors to see certain change pattern during the study of the phenomenon of financial services paradigm change.
Finding & Value added: The findings of this research proved that globalization led to change of the paradigm about financial services. The value of this research is to provide theoretical fundamentals for application of paradigm change concept in the sphere of management science.
Sustainability in the Most Globalized Sectors of Creative Industries in Slovakia
Authors: Krúpová Kristína , Trúchliková Mária , Kmety Barteková Mária 
Published: January 2021

Research background:To achieve long-term sustainability, it is necessary to strive for a green economy and come up with solutions to address limitations to resource footprints. This will require innovations across the board and creativity in all fields. Creativity and sustainability are closely linked. The sustainable development requires concerted efforts towards building an inclusive and resilient future for the planet. Innovation, the business of ideas, is increasingly seen as the key to future societal prosperity and business success.Purpose of the article:The aim of the paper is to analyse the sustainable development of the most globalized sectors of the creative industries in Slovakia mainly measured by the value added. The value added according to Kalecki (1990) is the sum of wages and profits of the companies.Methods:Sustainability, innovation and value creation (or value added) are nowadays the object of particular attention by the various stakeholders as economic institutions, public and governments.Findings & Value added:This is the ﬁrst research paper which has used the data on value added recently calculated for the media, publishers and software enterprises, which represent the most globalized sectors of the creative industries in Slovakia. The companies with the highest value added have reached the sustainable development and the best economic performance within the media, publishers and software enterprises’ sector.
Financial Behaviour of Users of Solomo Platforms during the COVID-19 Pandemic
Authors: Zaušková Anna , Kubovics Michal , Vanko Martin 
Published: January 2021

Research background: COVID-19 has changed the world and the coronavirus crisis has influenced not only undertakings, but also consumers. There is no doubt that this outbreak has reflected on various economic indexes - economic downturn, higher unemployment rate or governments obliged to flexibly face the crisis and trying to tackle the situation. Financial market indicators or financial statements forecast either a certain stagnation or even a dramatic slump. A consumer has thus become the centre of attention because they are expected to have already adapted a certain form of financial behaviour. Behavioural economics is linked to specific methods and indicators that need to be used for evaluating consumers’ current financial situation. At the same time, it is important to place emphasis on world globalisation connected with online world and mobile devices. We must admit that mobile consumers are permanently surrounded by social media and customised location modules.
Purpose of the article: The purpose of this article is to study the state of financial behaviour in the domestic environment and e-commerce potential under the most severe COVID-19 preventive measures while comparing the findings with other countries.
Methods: In the quantitative research, comparing the results and searching for correlations between the domestic research sample and the selected EU countries, USA and Asia and individual financial situation and indebtedness of households. The qualitative part of the research consists of theoretical background and secondary sources.
Findings & Value added: Defining financial behaviour will help corporations get adapted to the current situation. The conclusions we have obtained from our findings can be applied across various business segments.
Global Aspects of the Gastronomic Trends and Innovations
Authors: Kostkova Miroslava , Pellesova Pavlina 
Published: January 2021

Research background: The current conditions of globalization come to a necessity of flexible adaptation and efficient use of the resources. The companies compete with each other and try to attract customers through an attractive offer that determine the global trends.
Purpose of the article: The aim of the article is to examine the introduction of new gastronomic trends and innovative solutions into the offer of restaurants in the Czech Republic and their acceptance on the customer side. Methods: The article examines the opinion about the product, marketing and organizational innovations, their economic success and attractiveness of the offer to clients. Marketing research based on the online questionnaire survey between providers of the gastronomic services and the customers is used. Explored was the relationship between the qualitative factors of the service and the repeated visit by consumers from the perspective of catering service providers. The Chi quadrate test of independence is used for the evaluation of the research question and two hypotheses as well. The method of comparison including the results of previous research and the synthesis of research conclusions are used.
Findings & Value added: The identification of new trends can be an inspiration for entrepreneurs in the development of new products and in the introduction of service innovations. The definition of the significant gastronomic trends of Czech gastronomic companies can be used for gastronomy business and can bring a higher customer satisfaction and tourist attendance for the establishments and destination.
Selection of the ERP System with Regard to the Global 4th Industrial Revolution
Authors: Polivka Martin , Dvorakova Lilia 
Published: January 2021

Research background: So-called Fourth industrial revolution, triggered by the massive development of information and communication technologies and leading to the new era of manufacturing and logistics known as Industry 4.0, is definitely an important topic across the global economy. Besides their other effects, technologies of the Industry 4.0 have a significant impact on the IT landscape of organizations, including the central part of this landscape – Enterprise Resource Planning (ERP) systems. It is, therefore, important for organizations to take this fact into measure when selecting a new ERP system.
Purpose of the article: The aim of the presented research was to propose set of criteria, which could be used by the organization during the choice process of new ERP system in order to evaluate the readiness of every candidate for the challenges related to the Industry 4.0.
Methods: Development of the criteria set was based on analysis and evaluation of two main areas – firstly, the content of the Industry 4.0 and its particular technologies, and secondly the tasks which should be performed by the modern ERP system. Requirements arising from these two areas were then merged together into one set of criteria.
Findings & Value added: Result of the presented research is a comprehensive and easy-to-use set of criteria, which can be used as a decision-making support tool in the business practice.
Potential of Age-management in the Construction Digitalization Process
Authors: Lojda Jan , Nemec Otakar , Nyvlt Vladimir , Lizbetinova Lenka 
Published: January 2021

Research background: The article deals with the issue of intergenerational cooperation of different age categories. It follows up on the outputs of the research task “Intergenerational management to support digitization in construction” funded by TACR.
Purpose of the article: The aim of the article is to determine the main problems of intergenerational cooperation and to analyse the current situation from the point of view of solving the necessary changes by introducing digitization in the construction industry.
Methods: When modelling mutual cooperation between generations, it turns out that the key problem is the willingness to cooperate. Interpretation of the results obtained from the research was made through logical deduction and synthesis of previous knowledge in the field.
Findings & Value added: The findings of the article are in the form of determining the main attributes preventing effective intergenerational cooperation with the aim of sharing digital competencies. The outputs of the article are the cornerstone for the model of intergenerational cooperation based on improving communication between generations, mutual sharing of competencies and thus the use of the strengths of individual cooperating generations (digital competence vs. long-term experience in the field). The research project shows a way to deal with the situation in companies and offers a relatively simple solution that aims to improve intergenerational cooperation and sharing competencies in order to increase the competitiveness of companies. It also offers a way to make effective use of older employees and offer them job satisfaction.
Globalization processes and their effects on the household economy
Authors: Vidová Jarmila , Sika Peter 
Published: January 2021

Research background:Globalization influences the behavior of all economic actors. The aim of the presented scientific article is to examine households and household economics, which is affected by current social and innovative changes. The role of households is very important in any economy, they support economic growth with their expenditures, and it depends not only on the growth rate of household consumption, but also on the large share of income of household expenditures.Purpose of the article:The authors in the scientific article will examine households and their decision-making processes, which mainly concern consumption, taking into account income, expenditure, structure, savings, indebtedness and income stratification in the context of maintaining the required quality of life.Methods:To meet the goal, we will use available data, we will use statistical methods to analyze, compare with each other and, based on the findings, propose the necessary measures.Findings & Value added:Globalization processes are part of us and must be accepted in order for households to be able to meet their needs. As their income in particular becomes important, it will be necessary to decide which group of expenditures the household will prefer in order to achieve them. So far, according to statistical data, a very low part of household expenditures went to education, although it is the higher educational level of household members that presupposes that the household will be able to adapt to the challenges of globalization.
The Concept of an Imperial City in The Modern Global World
Authors: Maltseva Yulia 
Published: January 2021

Research background: The author analyzes the phenomenon of cultural identity of the city and its cultural and economic aspects which allows us to create the concept of the Imperial city, and analyze its relationship with its own historical background and ideas about the global city. Structural analysis of modern ideas about the Imperial city allows us to ensure a strong urban brand and influences its global competitiveness.
Purpose of the article: The article is devoted to the problem of forming strong brands of certain territories, in particular, Imperial cities, and their impact on the competitiveness of the region.
Methods: The multidisciplinary approach to the analysis of a chosen phenomenon combining economic-statistical and cultural-philosophical methods to assess the mutual influence of the city’s globality and its Imperia concept on the formation of its distinctive ecnomically strong brand.
Findings & Value added: The analysis showed that a new understanding of the phenomenon of the Imperial city, strengthening its brand, increasing recognition in the world and close ties with cultural dominants allows the Imperial cities to attract significant financial investments and improve their competitive position at the global market. As a scientific growth, the author can consider the influence of the Imperial city concept on the structure of the formation of a successful urban brand of a territory. The author proposes the new methodology for assessing the brand value of the Imperial City.
Influence of communication tools on customer behaviour within a food product after declared consumption date in global
Authors: Mráček Pavel , Milichovský František 
Published: January 2021

Research background: Marketing communication should catch the attention of target customers, who pay attention to advertisements to make an interest in product, service, brand, or company. Marketing communication can impact customers behaviour in food choice due to association with personal identity, which is important interpersonal communication to others.
Purpose of the article: Customers purchase a lot of food with no matter the possibility of consumption. Therefore, a lot of foods are wasted or degraded for consumption, because of health risks. It is necessary to influence target customers and change their mind setup and their purchasing behaviour in global retail chains.
Methods: As primary research, a questionnaire survey was used. For the survey was asked 1042 persons to participate. From asked persons, we receive 451 questionnaires, which mean 43,28 %. In the amount of returned questionnaires, we had to remove 23 lists as incomplete. The total complete forms were 428 (41,08 % of asked). For the evaluation of gained data, there was applied Pearson’s chi-square test for independence of variables.
Findings & Value added: Customers behave according to the presented message in communication tools, which they believe. Therefore, it is possible to use communication tools on the way of recipient behaviour cultivation. The main objective of the paper is to find a connection between marketing communication tools and customer behaviour within food products after the declared consumption date. For evaluation, there were used five variables of customer behaviour with food, and seven chosen marketing communication tools. From 35 possible connections, we found out dependencies for ten relations.