bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of the Global Pandemic on Selected Aspects of Sustainable Tourism in the Czech Republic
Authors: Stuchlíková Jana , Botlíková Milena 
Published: January 2021

Research background: The overall impact of coronavirus has some positives and negatives on the tourism sector and thus on other downstream sectors. The stagnation of tourism will make it easier for overcrowded tourist centers, which corresponds to the goals of sustainable tourism. On the other hand, negatives can be attributed to it. The Covid -19 epidemic caused the decline in business activities in tourism to almost zero, not only in the Czech Republic, but in the entire global area. If we consider with the intention that a large part of tourism enterprises is dependent on foreign clients, then the steps necessary to prevent the further spread of the epidemic were fatal for many enterprises and contribute to rising unemployment, reducing public budget revenues, etc. It is clear that the functioning of tourism will not return to pre-coronavirus and will be gradual. Businesses will need to adapt their services and find new ways to distribute them.
Purpose of the article: The aim of the paper is to map the effect of coronavirus on selected aspects of sustainable tourism in the Czech Republic.
Methods: We used primary data obtained from controlled interviews with the operators of the monitored facilities and secondary data (EUROSTAT, CSO).
Findings & Value added: The paper includes models of the impact of coronavirus in the field of tourism, focusing mainly on accommodation and catering establishments.
Study of Factors Influencing the Transformation of Medical Staff’s Well-being in the Context of the COVID-19 Pandemic
Authors: Tokareva Julia , Lysenko Elena 
Published: January 2021

Research background: The pandemic caused by COVID-19 is one of such situations that required urgent, anti-crisis solutions on organizing medical-care and support for the life of people. Special attention in scientific research of scientists from different countries is paid to medical workers, as the main participants in the elimination of the pandemic, whose external and internal working conditions have changed to a greater extent.
Purpose of the article: to investigate factors those affect the well-being of health care workers in the workplace during the COVID-19 pandemic.
Methods: The basis of the tools of empirical sociological research was the author’s method of studying 3 groups of factors that affect the well-being of employees: informing of the situation associated with the pandemic, changes in the nature and conditions of work; specifics of working in remote mode in connection with the pandemic.
Findings & Value added: The study revealed the importance of informing employees about the situation, as well as a high level of its reliability and timeliness. The most significant changes in the work were the need to control contacts, the use of special protective equipment and the appearance of a large number of stressful factors. The main consequence of working in a pandemic environment, both for employees working in the previous mode and for employees working in remote mode – is a decrease in the level of material well-being. The study of the transformation of work in remote mode, in addition to technical parameters, showed deterioration in working conditions and communication.
Education and innovation: impacts during a global pandemic in a higher education institution
Authors: Vale Ana , Coimbra Nazaré , Martins Alcina , Oliveira José 
Published: January 2021

Research background: At the beginning of the year 2020, there was a shift in strategies and instruments in a short period of time, to respond to a situation of impossibility of face-to-face teaching. Thus, it is essential to reflect on an educational challenge, whose impacts continue on a global scale.
Purpose of the article: The present article aims to analyse how the pandemic situation has been influencing education and learning in Higher Education.
Methods: Having as context a higher education institution located in the municipality of Porto, a case study was developed that analysed teaching and learning methodologies applied throughout the 2019/20 academic year. For this research, a qualitative methodology was used, with semi-structured interviews with five teachers and opinion essays from nine students, with fourteen participants. The analysis was carried out using the Nvivo software, triangulating the perceptions of the two groups of interviewees.
Findings & Value added: The results allow us to conclude that the participants are aware that collaborative work and the use of appropriate technological resources were essential to ensure teaching and distance learning, including the evaluation process, despite mandatory confinement. Globally, the perceptions of the emergence of a new educational paradigm are confirmed, based on the massive use of technological resources, which propelled the innovation of the teaching and learning process. Nevertheless, both groups recognize that distance learning impoverishes the fundamental interpersonal dynamics in Higher Education.
Impact of Global Changes of the Pandemic Crisis on Business Models of Transport Companies
Authors: Zhuravleva Natalia , Chechenova Liana 
Published: January 2021

Research background:The coming period of the world economy coming out of the pandemic crisis will seriously change the situation in the cargo and passenger segment. According to the assessment of the current situation, in the global market there is a violation of the usual ties between producers and consumers, an imbalance in transport flows associated with changes in demand. At the same time, in a crisis, rail transport is the main tool, since a significant amount of anti-epidemic protective equipment from China was transported by trains. It is clear that in the near future the dynamics of the market depends, first of all, on the further development of events and measures of state support for industries and businesses.Purpose of the article:The purpose of this research is to score the factors of the post-crisis state of transport sector: alterations in the gravity of commodity markets, modifications of valuable preferences assessment of the shipper and the passenger, that change the business model of transport companies.Methods:Standard methods of scientific research are used: theoretical and experimental; complex methods of analysis and evaluation of business models: a complex scheme for developing a business model, a canvas and a conceptual scheme of a business model; methods of qualitative data analysis.Findings & Value added:Factors changing the transport business model are systematized. The research estimates a change probability in the gravity of commodity markets towards Asian countries, the consequences of the influence of digital technology on the efficiency of the transport business and the shift in the value of transport services in the line of high speeds. It shows the impact of the post-pandemic economy, which has formed new habits, passenger behavior on passenger companies’ operations. The research justified crisis effects resulting in the deterioration of the competition in the transport markets.
Creative accounting as a global tool for tax optimization
Authors: Blazek Roman 
Published: January 2021

Research background:Creative accounting is a set of skills that allow people to produce an artistic, scientific or other creative activity that creates new, unusual and acceptable ideas, which are transformed into financial statements, which then form a positive view of the company’s economic activities.Purpose of the article:Creative accounting is a problem all over the world, as it adversely affects the financial statements in each country. The article describes models that help reveal the creativity of accountants and financiers. Procedures for identifying possible accounting delays are based on analytical models. In particular, it is complex statistical methods or data collection techniques that identify hidden, unusual patterns that indicate fraud. These analytical models are therefore used to detect various errors and fraud in accounting.Methods:Analytical models will be available to identify different methods of accounting abuse. Interest is placed on the analytical models of Beneish model and the Modified Jones model. The main objective of using these models is to reveal creative accounting in sector A - Agriculture, forestry and fishing. Fraud is investigated using sophisticated analytical methods that reveal improved data.Findings & Value added:Creative accounting in the conditions of the Slovak Republic but also globally is still not possible completely to reveal. The value added of this article can be mentioned as the benefit for potential business partners as well as investors interested in the analysed sector and the other hand for the other for the state administration.
Time Management of Non-Profit Sector Managers in the Context of Globalization
Authors: Gresakova Emilia , Chlebikova Darina 
Published: January 2021

Research background: The article deals with the issue of manager´s time management in the non-profit sector in Slovakia in the conditions of the globalization. We verified the dependence through hypotheses that we established for each of the factors according to empirical studies, in which the impact on work organization and time management on managers was identified. Factors of time management according to reliability represented setting goals and priorities, using time management techniques, organizing work and workspace, and controlling one’s own time.
Purpose of the article: The aim of the article is to point out the influence of time management on managers. We evaluate this impact in relation to stress reactions such as work-related stress and the manifestation of somatic symptoms, but also positive effects in the form of increased job satisfaction and better evaluation of work performance.
Methods: We evaluated the qualitative data by creating Contingency Tables, which served as a basis for testing dependence with Pearson’s χ2 independence test or Fisher’s exact test. The intensity of the dependence was determined by the most used Cramer coefficient.
Findings & Value added: The results point to the dependence of individual time management factors on the areas of impact in the form of work-related stress, the emergence of somatic symptoms, job satisfaction and subjective evaluation of managers’ work performance. In the discussion, in the context of globalization, we compared the views of the authors of the issue with our results and we tried to point out the possibilities and measures that could be applied in the findings.
The impact of strategic management on the development of the Integrated Service Point to support competitiveness in the conditions of globalization
Authors: Jaculjaková Simona , Štofková Jana 
Published: January 2021

Research background: The priorities of informatization cover a wide range of areas that need to be constantly addressed in the business sphere in the period of globalization. Optimization and automation of public administration processes together with the priority of categorization of services according to life situations ensures a qualitative change in the provision of public administration services. The paper deals with the influence of strategic management on the development of the Integrated Service Point to support the competitiveness of the national postal operator as a strategic partner of e-Government in the conditions of globalization.
Purpose of the article: It is the implementation of primary research, which is focused on finding out the impact of strategic management on the development of ISP. The research is focused on potential new services that would be welcomed by customers - citizens of the Žilina self-governing region at the ISP workplace operated by Slovak Post. As part of the development of strategic management at Slovak Post, the acceptance of new services at the ISP workplace may lead to higher customer satisfaction and the acquisition of new potential customers and thus to the promotion of competitiveness in the conditions of globalization.
Methods: The article uses methods such as excerpting, analysis of the current state, statistical methods, primary research, induction, deduction, etc.
Findings & Value added: The output of the research is the creation of a proposal for a technological process that customers would welcome as a new ISP service of Slovak Post to support competitiveness in the development of e-Government in the conditions of globalization.
Acceptance of bioeconomy principles in strategic documents on European and Slovak level
Authors: Navrátilová Lenka , Giertliová Blanka , Hajdúchová Iveta , Šálka Jaroslav 
Published: January 2021

Research background: The European Union has laid the foundations of European bioeconomy by publishing Innovating for Sustainable Growth: A Bioeconomy for Europe in 2012 and A sustainable bioeconomy for Europe: strengthening the connection between economy, society and the environment in 2018. These publications have inspired individual countries to develop their national bioeconomy strategy.
Purpose of the article: The lack of engagement in the area of bioeconomy appears to be a problem, as individual national strategies differ vastly amongst the countries. For successful bioeconomy development, there is a need to identify and address the differences in these strategies. That is why, we aim our attention at comparing European and Slovak bioeconomy legislative and at analysing to what extent have Slovak legislative implemented aspects of the European legislative.
Methods: The methodology of this study relies on document analysis of officially adopted policy strategies and roadmaps in the EU and Slovak Republic. The paper aims at defining the concept of bioeconomy, its relevance for the society and identifying the differences in European and Slovak strategic documents.
Findings & Value added: Since Slovakia is a part of EU, it largely transmits the key areas of EU strategies to its own national strategy. Nevertheless, while comparing strategic documents on the two levels, disparities can be find resulting from specific prerequisites, economic situation and other circumstances. The main difference being the extend to what bioeconomy is addressed. While EU places a great importance to this concept, Slovakia does not aim as much attention to it.
Accounting for innovations in value management of companies in the context of globalization
Authors: Semenova Svitlana , Fomina Olena , Moshkovska Olena 
Published: January 2021

Research background. Given that innovations have a great impact on gaining competitive advantage and long-term growth of the company’s value, it is important to find ways to fully and correctly reflect them in the accounting and reporting system to provide users with the necessary information to make effective decisions.
Purpose of the article is to characterize the accounting of innovations in the value management system of the enterprise and determine the form of integrated reporting on innovations to assess their impact on the value of the company and make effective decisions.
Methods. The methodological basis of the study consists of informal content analysis of information, systematic approach, deductive method, comparison, abstraction, grouping and systematic generalization.
Findings & Value added. The disadvantage of the current accounting system is the attribution of investment in intangible innovations to the company’s costs, which is not considered and is not reflected as a long- term competitive advantage. Thus, not taking into account the intangible non-accounting factors of generating the value of the company, which are associated with innovation, intellectual capital, can significantly underestimate the book value of the company compared to its market value. The value of the company stated in the financial statements may be significantly lower than its market value due to the failure to take into account in the system of accounting for the interaction of innovation with intellectual, environmental and social capital, which is the source of domestic goodwill. Innovation accounting requires the allocation of appropriate facilities and the formation of integrated reporting to provide comprehensive information for decision-making in the management of the company’s value.
Motives and techniques of earnings management used in a global environment
Authors: Strakova Lenka 
Published: January 2021

Research background: From a research perspective, it is very important to point out motives and used techniques of earnings management because it allows better identify the factors that drive the decision to practice earnings management. Motives of earnings management can be organized thematically into contractual obligations, asset pricing, or influencing external parties which are carried out through the use of various earnings management techniques.
Purpose of the article: The article aims to identify all possible motives leading to the practice of earnings management in companies in a global environment and to point out the individual techniques of earnings management, which are used to realize the individual motives.
Methods: The method of description and the method of classification of technical terms are used to specify in more detail the motives and techniques of earnings management used in the global environment.
Findings & Value added: In a global environment exist strong motives for managers to practice earnings management. These motives include better pricing of securities, beating analysts’ expectations, avoid negative earnings, show better performance than past, better compensation of managers, tax evasion, external finance attraction, concealment of poor performance, favorable contracts from suppliers, customers, lenders, and employees and avoiding technical default on debts covenants. Another dimension of earnings management is the stress level of managers builds up due to expectations of better performance by stakeholders. In a global environment, there are several techniques used to practice motives leading to earnings management. These techniques are described in more detail in the article.
Earnings Management as a Tool of Bankruptcy Prevention during Global Pandemic of COVID-19
Authors: Usheva Mariana , Vagner Ladislav 
Published: January 2021

Research background: The Covid-19 pandemic affects all areas of operation in almost every country, except for Slovakia. In Slovakia, radical measures were taken in the first phase of March, and the state of emergency required the closure of gastronomic establishments, service operations, restrictions on shops, stricter hygiene measures and restrictions on free cross-border as well as a national movement. The second phase is foreseen in the autumn, which should be much more demanding, and it will also be a great challenge for companies to be able to adapt their activities to the new standards. An important question for companies is how this will affect their financial results. Some companies were not affected by the disease; others had to be closed, did not generate any profit, eventually went bankrupt.
Purpose of the article: The purpose of this article is primarily to examine the impact of coronavirus on earnings management and how it will affect further decision-making within the company. In our study, we focused on the impact that Covid-19 has or will have on the management of companies in Slovakia. A total of 172 companies in Slovakia operating in various sectors were interviewed
Methods: The methodology used standard questionnaire survey procedures with scale answers. We addressed companies, despite the sector in which they operate. The overall return was 20%, and we obtained 172 responses.
Findings & Value added: Because the consequences of the Covid-19 disease are not yet evident, managers within earning management will also count on reserves in the form of savings accounts more than before.
Comparison of Public Risk Management Tools in Slovak Agriculture
Authors: Boháčiková Andrea , Bencová Tatiana , Rábek Tomáš 
Published: January 2021

Research background: Risk in agriculture is a difficult concept to recognize, because farmers are exposed to different types of risks that influence their agricultural activity. The stability of farmer´s income is threatened by various factor interconnected to each other, such as market risks (price volatility, market shocks), ﬁnancial risks (indebtedness, loans and credits), production risks (climate change, pests and diseases, biosecurity), technological risk (digitization, technological progress), institutional risk (regulations, environment and tax policy), and human resource risk (physical and mental health). Therefore, for the farmers it is very challenging to implement appropriate and effective risk management tools, in order to stabilize their income.
Purpose of the article: Risk management offers a variety of strategies and instruments on the farm or aggregate level to copy with the risk. Also in the Pillar II of CAP 2014-2020 were introduced new risk management tools, as a response to greater price and yield variability among European countries. In the paper, we decided to analyse and compare several public risk management tools that can farmers use to increase their welfare and stabilize income.
Methods: The national agricultural policies, as well as CAP are aimed at compensating farmers for the negative effects, however it is not so easy to govern and implement the tools on the farm level. The paper provides a comparative analysis of selected tools that are the most suitable for Slovak agricultural producers.
Findings & Value added: The results of the paper can give the farmers ability to compare and choose between public risk management tools that could be used for risk exposure.
Instruments for financing housing construction in the United States in the context of globalization
Authors: Ermilova Mariia , Gryzunova Natalya 
Published: January 2021

Research background: The housing and construction markets are one of the main segments of the economy of any country. Solving several social and economic problems of the state, it is required to ensure the efficient operation of these markets. The leading economy in the world is the US economy. The tools and mechanisms used in the American market have been adapted in other countries as well. The main questions facing market participants are securing funding. Moreover, financing should be so efficiently established that the maximum number of entities will be able to use it to implement their tasks.
Purpose of the article: Within the framework of this study, a list of instruments for financing the construction of residential real estate was identified, which can be successfully adapted in the Russian economy in the context of globalization and taking into account the consequences that occur as a result of various crises.
Methods: The research used methods of analysis and synthesis, statistical analysis, modeling, logical analogy and generalization of results.
Findings & Value added: The results of the study showed that the American system of financing the construction of residential real estate is differentiated. The subject composition of markets allows us to solve every problem that appears in the process of functioning of the markets. The insurance system is well-functioning. The presence of a system of guarantees further protects the rights of market participants. Thus, analyzing the possibilities of adapting the American experience in Russian practice, it was determined that the development of the mortgage segment and the introduction of a guarantee system would be effective.