bluuebunny/crossref_metadata_2025_split huggingface dataset:
Geolocation Services and Marketing Communication from a Global Point of View
Authors: Madleňák Adam 
Published: January 2021

Research background:Electronic communication fundamentally influences social behavior of the society. An unlimited virtual connection to the outside world and the minimal costs needed to reach out to a particular subject cause personal contact to become of marginal importance. The starting point may be, in certain cases, the ability of a mobile device to provide interested parties with relatively accurate geographical data mapping the distribution of objects in space. Therefore, localization of individual participants in the communication process becomes a prerequisite for establishing a contact in the real world. Moreover, localization also serves as a tool for creating highly personalized messages based on a combination of geographical, demographic, psychographic and behavioral characteristics.Purpose of the article:The aim of the paper is to research the peculiarities associated with the localization of portable electronic devices in the space and the associated efforts to improve the level of personalized communication in line with the right timing of wireless distribution of advertising content to the recipient.Methods:In order to achieve the stated goal, the author made use of several research methods to research the use of localization technologies in software products supporting social interaction between users of portable electronic devices. In particular, the author used analytical, inductive, deductive and comparative research methods. The paper also contains the results of several scientific studies presenting the latest market trends reflecting on research from abroad.Findings & Value added:The paper contributes to the definition of the specifics that characterize the various types of localization technologies which convey information to the target audience within SoLoMo marketing.
Earnings Quality and Accruals over Company´S Life Cycle
Authors: Michalkova Lucia 
Published: January 2021

Research background: The increasing number of bankruptcies and the growing risk of financial distress highlight the need for quality financial statements, conservative accounting or increase the need for quality tools to detect the occurrence of earnings management. However, the life cycle of a company affects financial performance and key aspects of earnings management, which examined in the international context only to a small extent.
Purpose of the article: The paper examines the impact of the life cycle and country-specific factor on the value of discretionary accruals in the tourism sector in the Visegrad countries, which are among the most vulnerable sectors in the coming economic crisis.
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: Earnings quality changes during the life cycle of a business; whereas in the first stages (introduction, growth) and in decline they use downward earnings management. On the contrary, mature and shake-out companies have enough positive earnings before taxes, which is a prerequisite for tax profit optimization. The level of earnings management in tourism varies significantly at different stages of the life cycle, but also in different countries. The results imply that the qualitative variable corporate life cycle in interaction with the country is an important explanatory variable, the implementation of which can improve the explanatory power of earnings management models in Central European developing countries.
Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies
Authors: Pavic Kramaric Tomislava , Miletic Marko , Piplica Damir 
Published: January 2021

Research background: Profitability and the factors that determine it have always intrigued the scholars. Despite the large number of studies dealing with this topic at the international level, this paper sheds a new light on the issue since it deals with the listed companies in an emerging economy confronting two performance measures.
Purpose of the article: The aim of this paper is to provide evidence on the performance of Croatian non-financial firms listed on the Zagreb Stock Exchange (ZSE).
Methods: The analysis encompassed firms that operated in the 2015 – 2019 period. For this purpose, the authors confronted two performance measures, i.e. accounting-based performance measure represented with return on assets (ROA) whereas Tobin’s Q stands for the market-based measure of performance or firm value. Independent variables that served as potential determinants of listed companies’ performance include inventories management, productivity, liquidity measured with both current and quick ratio, and size calculated on the basis of total assets, and sales.
Findings & Value added: After employing static panel analysis, the results reveal statistically significant influence of size variable based on assets in both models though it takes negative sign in the model where performance is measured with Tobin’s Q, whereas its positive impact on performance is recorded in ROA model. Furthermore, size based on total sales also positively affects performance when measured with ROA.
State Policy Financial Support of Development of Agricultural Sector
Authors: Ponedilchuk Tatiana , Paska Igor , Novikova Victoria , Satyr Larisa , Zadorozhna Ruslana 
Published: January 2021

Research background: The current state and main directions of state policy of financial security of agriculture production based on the evaluation of financial results of entities that are defined by a set of financial and economic indicators. The problems and prospects of the state policy on directions and volumes of budget support to the agricultural sector by analyzing the content and scope of government support. Despite some positive trends in the development of agriculture of Ukraine, one of its main problems is the lack of funding from the state.
Purpose of the article: The purpose of the study is to identify the according financial policy action for financial providing agricultural production for basic analysis of indicators of its financial and economic development, and identifying key targets for economic growth of the industry.
Methods: The methods of monitoring stаtе rеgulаtion of finаnciаl support for thе dеvеlopmеnt of аgriculturаl sеctor are: information-analytical, information-statistical, sociological, geo-information.
Findings & Value added: State financial policy should direct participants in financial relations to implement political, social and economic targets, defining goals and ways to achieve it. The state should play a key role in the innovation process and address its effects on the financial support of research and development and act big, and sometimes the main investor in the new knowledge and technology.
Detecting the manipulation of earnings in the company: triangulation of methods
Authors: Svabova Lucia 
Published: January 2021

Research background: Earnings management is a current topic in the world of financial management. It can be considered as a global phenomenon of today’s modern approach to the reporting of accounting information and related accounting decisions of managers, which may affect the overall results of financial statements. Many companies use earnings management as a tool to maintain stable profit growth or prevent “red numbers” from appearing in financial statements that are not beneficial to the company.
Purpose of the article: Understanding what earnings management represents and why it is performed is essential for users of a company’s financial statements. However, detecting manipulation in companies is not easy, because Earnings management is successful if it is invisible. Therefore, statistical models are usually used to detect these practices. The aim of this paper is to show that the use of several methods strengthens the results obtained and is more probably to reveal possible manipulation of earnings in companies.
Methods: In this study, we used triangulation of methods to detect Earnings management in companies: one of the most frequently used model in this area, Beneish model, but also the model for Slovak companies M-score SVK, which was created under the inspiration of the Beneish model and finally, the model of the company’s propensity score of manipulation.
Findings & Value added: The study provides a global view of the possibilities of applying these three models to detect manipulation in the company. The idea of triangulation of methods is based on the consideration that if all the methods detect possible manipulation, it is very likely that it actually happens in the company.
How to deal with global concept of Risk in Agriculture? Comparative overview of the literature
Authors: Bencová Tatiana , Boháčiková Andrea 
Published: January 2021

Research background: Risk is an important aspect of the agriculture business. The uncertainties inherent in the changes in input and output prices, climate and biological variables, agricultural policies and government decisions, global markets and the volatility, sales, world trends in the consumption, environmental legislation and other factors that impact agriculture can cause big differences in farm production and in general in farm income.
Purpose of the article: The aim of the paper is twofold. The first task is to survey and classify the main types of risks in agriculture, risk evaluation methods, approaches for estimation and to present the applications of these methods across the literature. The second aim is to point out how to measure the risk in agriculture enterprises.
Methods: In the recent years, there was an increase in the number of risk studies with potential to further deepen and develop the previous studies. This study provides a literature overview of risk studies in agriculture. More specifically, this paper discusses the sources of risk in agriculture, summarizes the literature and methods of measuring the risk and comments the problems with risk evaluation in agriculture.
Findings & Value added: The objective of this paper is to provide the methodological conclusions for further research about risks in agriculture and opportunities of risk evaluation. This review is expected to prompt researchers to perform new theoretical studies and stimulate to analyse and measure risks in agriculture.
Specifics of Cryptocurrencies from an Accounting, Tax and Financial View in a Globalized Environment
Authors: Kucharova Ivana , Pfeiferova Daniela , Lőrinczova Enikő 
Published: January 2021

Research background: With the advancing entrance of digital technologies into all areas of private and business life in the past 10 years a new digital asset referred to as virtual currency or cryptocurrency had been invented. This virtual currency is not yet regulated in most countries and there is a need to establish a legal framework for accounting, taxation and recording of financial transactions so the treatment of transactions with these digital assets is the same across the globalized environment, as different approaches may affect the decision-making of the management and investors or can alter the tax base for income tax purposes.
Purpose of the article: The aim of this paper is to compare and discuss the different possible approaches of recording and reporting of the virtual currencies for accounting and tax purposes and to compare the approaches among the Czech Republic, the Slovak Republic and Germany to point out the need for a harmonized solution in a global environment, as dealing with cryptocurrencies is not included in the accounting and tax legal framework in many other countries.
Methods: Methods of description, analysis, comparison and synthesis are used to achieve the set aim of the paper. Different approaches to the topic are demonstrated and compared in illustrative Tables.
Findings & Value added: The paper highlights the need for a uniform approach for the accounting and tax treatment of virtual currency by comparing the level of legal definitions and different approaches. The most elaborate legal implementation of this topic is in the Slovak Republic where the treatment of virtual currencies is included in the Accounting Act and the Income Tax Act. The Czech Republic approaches cryptocurrencies only on the basis of recommendations from the Ministry of Finance, which is not legally binding to obey. Germany has included cryptocurrencies in the Banking Act, the accounting definition is missing and the tax solution is in the Income Tax Act.
Risk Management of Tourism Demand in South-Western Bulgaria through Correlation Analysis
Authors: Mirchova Sophia , Durova Kalina 
Published: January 2021

Research background: The geographical location and the favorable natural features in Bulgaria are a solid precondition for the country to establish itself as a traditional tourist destination.
Purpose of the article: This research attempts to find out which parameters affect the processes of tourist demand and supply, thus creating the conditions for optimization of the tourist enterprise as an economic indicator.
Methods: The aim of the study is to make a quantitative assessment of the strength of the dependence between the factors that influence the tourism demand and receiving economic results via correlation and regression analysis. On the basis of this quantitative assessment, the risk can be managed and valuable conclusions can be drawn to improve the use and management of resources.
Findings and Value added: The empirically investigated relationships show whether the level of labor productivity of the analyzed tourist enterprises is affected by the level of employment on the tourist site. It is necessary to intensify the activities for attracting new customers such as advertising, PR., improving the image of the tourist site. All this will have a positive impact on the development of the various forms of tourism and the social situation of the population in the study region. The strong influence of the size of the current expenditures on the economic results, found in all the studied tourist sites, necessitates the improvement of the tourist demand. Managers can apply flexible approaches to managing risk related to expenditures and revenue at the tourist enterprises.
Measuring of Goodwill in Non-profit Organizations under the conditions of Globalization: The Case of Slovak Republic
Authors: Podhorska Ivana 
Published: January 2021

Research background: Both the creation and quantification of goodwill are interdisciplinary issues affecting accounting, economics, law, marketing, sociology and human resources. In both economic theory and practice, goodwill is the difference between the market and the book value of an enterprise.
Purpose of the article: With the acceleration of globalization, the economic aspects of which are the logical consequence of the increasing interdependence of individual economies towards the end of the second half of the 20th century, the importance of building and managing goodwill as a competitive advantage through business activities and internationally is increasing. These facts should be more highlighted and stronger in the sector of non-profit organizations. Because of their mission, vision and character of their business. The main aim of the paper is to capture the value of goodwill in the sector of non-profit organizations in the Slovak Republic.
Methods: As a testing data will be used 72 non-profit organizations from Slovak Republic. In this sample will be quantified the value of their goodwill by residual income methods. Residual income assumes the value of goodwill as a difference between net income and the product of the cost of equity and the book value of equity.
Findings & Value added: Paper findings will bring the view on the possibility of measuring goodwill in the sector of non-profit organizations under the conditions of globalizations with the emphasis on the application of residual income method in the case of Slovak Republic.
Analysis of enterprises with innovation activity with emphasis on enterprise size
Authors: Janoskova Katarina , Kral Pavol 
Published: January 2021

Research background: Small and medium-sized enterprises (SMEs) play a crucial role in European economic. They are very important for the stability of national economy and for development of innovation. SMEs significantly contribute to innovation because they are under permanent pressure of competitors at the market. On the other hand, innovation in SMEs is hampered by many factors, such as lack of finance, lack of personnel, no experiences, insufficient public policy, etc.
Purpose of the article: The main goal of the article is examining the impact of business size on innovation activity and thus confirm the irreplaceable importance of SMEs in the innovation ecosystem, compare innovation activity of Slovak SMEs with EU average.
Methods: Several methods were used to achieve the goals. Demonstrating the close relationship between innovation and SMEs is realized through VOSviewer software. Comparison of innovation activity of Slovak SMEs with European Union average is realized through an in-depth analysis of selected indicators of Summary Innovation Index.
Findings & Value added: SMEs are indeed the creator of innovation. Based on the results of bibliometric analysis, this fact can be confirmed. The innovation activity of SMEs in the Slovak Republic is below the EU average. This fact is caused by several limitation and problems that SMEs in the Slovakia have to face.
The Perception of Teleworking by University Students Before and During the COVID-19 Crisis
Authors: Sigmund Tomas , Sladek Pavel 
Published: January 2021

Research background: Teleworking is becoming more current and more used. It is an instrument that allows and supports globalization. The corona crisis increased its use even more. Teleworking has advantages, but also disadvantages which are perceived and evaluated by its users. With its more intense penetration, the users’ perception will become an important factor in the implementation. Teleworking has effects both on the whole economy and on the employees - it affects their social life, their working relations, and their flexibility.
Purpose of the article: The purpose of the article is to identify the students’ perception of advantages and disadvantages of teleworking and the development of this perception from the year 2018 to the year 2020. In 2020, the data were collected during and after the corona crisis, and so we can observe its effects.
Methods: We used an electronic survey to monitor students’ opinion on teleworking and processed the data by methods of descriptive statistics and more advanced statistical methods to obtain their characteristics.
Findings & Value added: We found out that the perception of teleworking’s advantages and disadvantages didn’t change much from the year 2018 and stayed relatively stable in spite of the crisis. Only some effects of teleworking were considered by our respondents a little differently, e.g., the social aspects. Our findings may be used in addressing the perceived disadvantages of teleworking and supporting its advantages.
Smartphones as consumption tools: The adoption of Internet-enabled devices for shopping purposes
Authors: Ciurlău Cristian Florin , Popescu Cătălin Kanty , Petris Geambazi 
Published: January 2021

Research background: We develop a conceptual framework based on a systematic and comprehensive literature review on smartphones as consumption tools globally.
Purpose of the article: Building our argument by drawing on data collected from Comscore, Econsultancy, and Statista, we performed analyses and made estimates regarding the adoption of Internet-enabled devices for shopping purposes: selected retail and shopping activities of EU smartphone users, most popular mobile shopping apps in the U.S. (by reach), adults in the EU who never make purchases on mobile devices (by gender), and consumers who use a mobile device for product research while shopping in-store worldwide (by country).
Methods: The data for this research were gathered via an online survey questionnaire and were analyzed through structural equation modeling on a sample of 4,200 respondents.
Findings & Value added: Smartphones have permeated the online community swiftly. The difficult task retailers confront is in obtaining consumers’ mutual support in supplying the information required to provide a customized shopping experience. Mobile payment privacy is associated with apprehensions that users may have concerning what will become of the data supplied when they adopt mobile payment. A satisfactory array of facilitating circumstances brings about greater purpose to adopt mobile shopping applications, especially when diverse viable functions such as convenience and swift purchase are provided. Intention to raise subsequent benefits from mobile buying should harmonize the lasting value predisposition of the mobile purchasers. The essential issue encountered by the service suppliers is how to turn the developing mobile payment operation into financial earnings.
Sustainable Development of Corporate Reputation – Reputation analysis of the selected brands owned by the family businesses
Authors: Pollak Frantisek , Markovic Peter , Strakova Jarmila , Partlova Petra 
Published: January 2021

Research background: The paper discusses the issue of sustainable development of corporate reputation, more specifically discusses the issue of traditional and innovative approaches to reputation management of selected global brands owned by the family businesses.
Purpose of the article: The main aim of the paper itself is to present the available ways and methods of measuring the phenomenon of reputation, especially online reputation, as the modern challenge for responsible and sustainable development of the perceived image of subjects, as their very fragile intangible assets.
Methods: Selected European and US brands owned by the family businesses were analyzed by the standardized multifactor reputation analysis TOR in the virtual environment of the Internet. Taking into account all relevant factors, the online ratings were normalized and then compared against the offline ratings. Relationships between factors were examined to identify and describe basic facts affecting the online reputation of subjects in the hyper-competitive market environment, especially for the European and for the US market.
Findings & Value added: The results of analysis providing a comprehensive view on the issue of the selected approached to the sustainable development of corporate reputation. Although literature offers a wide range of approaches to measure reputation, the presented methodology offers a relatively simple and fairly accurate form for active reputation management, thus providing an effective tool for increasing the competitiveness for subjects trying to maximize their market advantages against their competitors.