bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pandemic enforcement: E-working and e-learning joined their efforts globally
Authors: Beno Michal , Hvorecky Jozef 
Published: December 2021

Research background: E-learning and e-working collaborated on a voluntary basis for long. The global COVID-19 lockdown enforced them to a rapid worldwide transition to work, teach, and learn from home.
Purpose of the article: Our main aim is to identify the interrelations between e-learning and e-working during the pandemic period. Considering e-working as the 1st pillar and e-learning as the 2nd pillar, we ask: What structure can we build above them? What are its global features?
Methods: Our study uses a comparative analysis. We juxtapose results of a survey among 120 full-time Austrian e-workers on their experience with e-working and e-learning with one of 172 university teachers in Czech and Slovak Republic. Our findings can be applied far beyond their local frontiers.
Findings & Value added: Among the employees, 40% are facing some difficulties with face-to-display work. Only 40% of the employees would like to work at cubicles after the pandemic, 30% prefer hybrid (combination of online and on-site) and 30% full e-working. 75% of e-workers participated in online courses. 45% of them wander whether schools and universities are prepared for e-learning. 60% highlight that education system needs to invest in its ICT to be better prepared for online education; 70% recommend hybrid education as the optimal solution. 40% of them believe that online learning is more challenging compared to traditional onsite learning. Some of their suggestions contradict the opinion of university educators. A majority of them considers online education as a temporary replacement.
Covid 19 as a factor damping globalization trends - structural analysis of local extrema at the level of EU countries
Authors: Botlík Josef 
Published: December 2021

Research background: The authors participate in the creation of a model for monitoring and predicting the behavior of autonomous systems on a selected infrastructure for the analysis of current phenomena. Covid 19 dampens globalization trends and processes, especially free movement. The primary research aim was to identify changes in Covid19 indicators in area. The secondary aim was to find agreement in the behavior of selected globalization factors.
Purpose of the article: For the presented analysis, a research question was expressed how the EU states reacted to the change of local extremes of the pandemic. The paper presents spatial changes in the number of infected and dead in EU countries over time and compares these changes with selected changes in population movements and changes selected economic indicators.
Methods: Notably daily, monthly and quarterly data from Eurostat, OECD, ECDC and WHO at the level of EU countries were used for the analysis. Local extremes were identified by comparison, precedence analysis, structural analysis and simulation.
Findings & Value added: The added value of the paper lies in the chosen method, which identifies local extremes using structural analysis in a geospatial context. In most cases, global analyzes fail to take into account the links between the analyzed factors and the geopolitical location of the region. The work presents the possibilities of analysis using precedent modeling, through which analyzes can be performed with respect to geographical links. The output is the identification of EU countries according to responses to changes in pandemic factors.
Impact of Covid-19 on SMEs Globally
Authors: Kamaldeep Singh 
Published: December 2021

Research background: The ongoing Covid-19 pandemic has created irreversible damage to the world economy. Businesses ranging from local shops to multinational companies are suffering extensively due to the lockdowns in place. Amon this the unorganized sector is the worst hit as majority of the stakeholders have no alternative income. This makes a study in SMEs much more necessary as this sector is extremely volatile and even the slightest fluctuations in the economy causes huge losses for them.
Purpose of the article: This study is aimed at analyzing the degree of impact of the ongoing Covid-19 pandemic on SMEs globally.
Methods: This research, by design, is descriptive and exploratory and its objective is to determine, based on the appreciation that managers or those responsible for the financial management of SMEs have, how it impacts to their finances the health crisis caused by COVID-19 for the development and investment of their business.
Findings & Value added: The results obtained in the research show that the health crisis caused by the COVID-19 has been a challenge for SMEs because it has generated a strong crisis, but they have shown cautious in the measures to face it, and financial management strategies aimed at avoiding indebtedness. In conclusion, the management of SMEs is aware that to face the new modality it is necessary to carry out administrative and financial management based on foreseeable strategies, considering the changes aimed at the development and investment of their businesses.
The impact of the Covid pandemic on transport companies and the possibilities of improving their management in the conditions of Slovak republic
Authors: Ponisciakova Olga , Kicova Eva 
Published: December 2021

Research background: Against the background of a more thorough knowledge of the impact of the Covid pandemic, it is necessary to consider the possibilities of mitigating the effects of it. We propose the use of such progressive management tools in the field of transport, which could increase the readiness of management for more stable and effective management in the future.
Purpose of the article: The main purpose is based on the analysis of the impact of the Covid pandemic to suggest ways to improve the management of transport companies operating in Slovakia. To achieve this, we will focus on identifying the key impacts of the pandemic in this sector and propose management tools that could mitigate the impact of a potential crisis in the future.
Methods: We will use theoretical and empirical scientific methods in processing the subject. We will work with theoretical methods, such as analysis, synthesis, induction, deduction. In the second step, the article will use empirical scientific techniques that work with specific data and precise methods to achieve concrete results. In addition to explanatory methods, interpretive methods will also be used.
Findings & Value added: Information on the effects of the pandemic on Slovak transport companies will be important, which will serve as a basis for the design part. The added value will be the recommendation of progressive management tools in the conditions of specific transport companies with an emphasis on strategic management and elimination of the impacts of potential crisis situations in the future.
Impact of the global COVID-19 pandemic on the use of local government funds
Authors: Soltes Viktor , Stofkova Jana , Durica Jakub 
Published: December 2021

Research background: Municipalities, as entities of local government, finance the performed activities on the basis of the budget, which has a program structure. However, due to the global COVID-19 pandemic, municipal incomes have declined. Municipalities therefore had to adjust their budgets and reduce expenditures, which could disrupt several processes in municipalities.
Purpose of the article: The main aim of the paper is to analyse the budgets of selected local government entities and assess the impact of the COVID-19 pandemic on the use of funds by municipalities with an emphasis on the security area.
Methods: In order to assess the impact of the COVID-19 pandemic on the use of funds by municipalities, a detailed analysis of the budgets and final accounts of selected municipalities will be carried out. The amount of income and expenditure in these municipalities before and after the outbreak of the COVID-19 pandemic will be examined. For this purpose, basic scientific methods and methods of mathematical statistics will be used.
Findings & Value added: Based on the assessment of the COVID-19 pandemic impact on the budgets of municipalities, it will be possible to determine the activities that experienced the largest revenue shortfalls due to the fact that the municipalities could not finance them from their revenues. The contribution of the paper will be recommendations that should prevent such situations in the future and thus prevent the amount of damage that has been recorded as a result of the loss of income of municipalities.
Management in a Specific Environment in the Age of Globalization
Authors: Kubás Jozef , Štofková Jana , Hollá Katarína 
Published: December 2021

Research background: One of the important services in a specific mountain environment is the Mountain Rescue Service. The rescue services shall immediately provide the professional, medical, technical and other necessary assistance in an emergency on the instructions of the coordination centre or their emergency call operation centre. In the alpine environment, in addition to other rescue services, the Mountain Rescue Service implements organizational, technical and other measures to provide assistance in distress. This service is equipped for this purpose with technical and material resources.
Purpose of the article: The purpose of the article is to point out how globalization affects the visit of mountain regions in Slovakia. These visits are made up of people from different countries. In some cases, visitors get into trouble and demand the help they need to be provided at the appropriate level.
Methods: The article will use the analysis of the final reports of the Mountain Rescue Service for the past period. The method of comparison will also be used, where the individual years will be compared with each other with emphasis on certain criteria. Emphasis will also be placed on the circle of people who required help in distress when visiting mountain areas in Slovakia. Using deduction and induction, the obtained data will be correctly evaluated and logical conclusions drawn.
Findings & Value added: Clearly processed and categorized statistics of interventions of the Mountain Rescue Service with an emphasis on the affiliation of affected people will help to identify target groups in the process of globalization, which are important to pay attention to. The article will make recommendations for improving the activities of the Mountain Rescue Service in the current era of globalization.
Internal Marketing Communication of the Global Company in Slovak Republic
Authors: Michulek Jakub 
Published: December 2021

Research background: Currently, it is constantly increasing emphasis on the satisfaction of employees in the company. One way to satisfy them through internal marketing communication. Set them training according to their needs and interests and allow them to grow their career growth. It is also the provision of information on time at the required range and especially to be up to date. As a result, employees can perform their work efficiently and work to achieve the required result that the enterprise expects. It is necessary for this internal communication in the company took place both directions for many companies. It follows that finance inserted into education of employees; it will return to a business in an even greater range.
Purpose of the article: The aim of this research is to analyses the use of the tools of the communication mix in the field of internal marketing communication of the selected company.
Methods: SWOT analysis, Deduction, Comparison.
Findings & Value added: Internal marketing communication in chosen company is on high level, according to analyzing tools and results of SWOT analysis. Added value is finding a level of internal marketing communication for company and creating some points for continuing in building quality internal marketing communication.
Attitudes of young consumers at college age towards the purchase of unpackaged goods in the context of the world economy – a case study Czech Republic
Authors: Navrátilová Miroslava , Brož David , Beranová Markéta 
Published: December 2021

Research background: Today, society faces many challenges such as biodiversity loss, water and soil pollution, deforestation and unsustainable production. Responsible waste production and waste management can be instrumental in improving the overall sustainability of the planet. Thus, unpackaged goods are one of the tools available, especially for the young generation, which can be used. The use of the circular economy will be a necessity to maintain a high standard of living especially for the current college age generation.
Purpose of the article: The main purpose of this paper is to find out the attitude and opinion of the college age generation towards unpackaged goods, zero waste and general awareness of waste and environment. Unpackaged food is becoming, more and more a sought after standard and especially for young people. Unfortunately, the current COVID 19 crisis has significantly affected alternative ways of selling, led by the concept of unpackaged food.
Methods: The contingency tables and χ2 test was used.
Findings & Value added: The results show more than 83% of respondents sort waste, with plastics, paper and glass being the most frequently sorted waste. Awareness of the concept of Zero Waste was declared by 90.7% of college age youth. Females demonstrated higher awareness of this issue than males (93.3% vs. 84.1%). The concept of zero packaging in retail was noted by 85.3% of people. Respondents had encountered some forms of zero packaging sales.
Analysis using multi-criteria decision making to evaluate smart phone alternatives within the global supply
Authors: Pozdílková Alena , Hedvičáková Martina , Jačková Nikola 
Published: December 2021

Research background: In terms of the development of information and communication technologies, smart mobile phones are booming. Consumers choose the most suitable smartphone concerning their needs and preferences. Consumers are not limited by the domestic supply but can choose from smartphones from all over the world. The article aims to provide effective multi-criteria decision-making to evaluate different mobile phones according to consumer preferences of global supply.
Purpose of the article: The benefit of the article is the elimination of uncertainty in the choice of mobile phone and the expression of preferences of the consumer with decision-making powers.
Methods: Multicriteria decision-making is based on the evaluation of the possibilities of mobile phones with regard to the preferences of users. Ordinalistic (Lexicographic method and ORESTE method) and Cardinalistic method (TOPSIS method and Weighted sum method) are used for this evaluation.
Findings & Value added: Based on the methods used, the variants of smartphones were ranked from best to worst. The order differed significantly for the selected methods. The lexicographic method recommended buying the cheapest variant. The ORESTE method recommended buying one of the most expensive variants. Of the methods requiring cardinal information, the TOPSIS method in the model example recommended the purchase of the Realme 7i variant and the weighted sum method recommended the purchase of the Samsung Galaxy A52 variant despite its high price. All results are calculated using a decision support system. The application contains a DLL library that provides the decision-making process and the structure of the decision-making problem and the user environment.
The volume profile method and its theoretical connection with microeconomic theory as the main premise of its application
Authors: Chutka Jan 
Published: December 2021

Research background: This article was conceived as a very valuable basis and the result of theoretical research in the field of microeconomics with a specific application. Specifically, in the article we tried to accurately describe the logic and predictive weight of the Volume profile method with reference to the exact descriptions of the functioning of the market mechanism.
Purpose of the article: The aim of our paper is to describe in detail and identify the microeconomic foundations of the Volume Profile prediction tool.
Methods: In the first chapter of the article, we described in detail the investigated method of volume profile. Subsequently, we described its logic, functions and detailed calculation as well as its use. We continued with a description of the basic interactions between supply and demand, as well as a description of the market mechanism.
Findings & Value added: The result was an accurate identification and description of the connection between the operation of the investigated prediction method and its microeconomic basis.
Impact of earnings management on bankruptcy prediction
Authors: Kovacova Maria , Lacny Martin , Gonos Jaroslav 
Published: December 2021

Research background: Managers of the companies intentionally manipulate business earnings to achieve the required status of the company. Earnings management is a legal and widely preferred phenomenon of business finance that financial managers use to maintain and improve the company´s competitiveness. The consequence of these activities is to provide a positive view for the owners, encourage the profitability for the creditor and the investors as well as demonstrate economic strengths to competitors. Consequently, these activities lead to the modification of financial statements of the companies, which have a direct impact on the prediction ability of bankruptcy models.
Purpose of the article: The main goal of the paper is to point out the impact of earnings management in the companies on the possibility and ability of bankruptcy prediction. There is a correlation between application of earnings management in companies followed by changes in financial statements of the companies. Therefore, the ability of bankruptcy prediction models to predict possible financial problems of the company is questionable.
Methods: The paper presents the connection of earnings management and its impact on bankruptcy prediction based on the bibliometric overview and deep literature review.
Findings & Value added: The paper presents results, connections and impact of earnings management on bankruptcy prediction.
Does the corporate life cycle affect earnings management? Evidence from Central European countries
Authors: Michalkova Lucia 
Published: December 2021

Research background:Earnings manipulations are a global phenomenon, the aim of which is not only to improve the financial position in accordance with Positive Accounting Theory, but also other goals of the company in accordance with the management strategy. However, the diversity of the company’s goals along with the corporate life cycle are crucial factors influencing the quality of corporate earnings and the existence, scope and application of downward and upward earnings management.Purpose of the article:The aim of the paper is to comprehensively analyse and verify the existence and extent of downward and upward earnings management in Central European countries with an emphasis on differences between countries and between life cycle stages.Methods:The study uses Mann-Whitney test and binomial test to verify the existence and extent of downward and upward earnings management. The sample covers discretionary accruals for 2019 estimated by modified Jones and Teoh, et al. models from almost 3,500 companies from four Central European countries.Findings & Value added:The results show that, depending on the life cycle stage or country, companies manipulate profits, but the application of a specific type of earnings management and its scope vary significantly within countries and life cycle stages. Lifecycle manipulation earnings are U-shaped, meaning that start-ups and declining companies use, on average, more significant upward earnings management. On the contrary, mature companies reduce their accounting profit. Nevertheless, the share of companies using upward earnings management is higher than companies with downward earnings management.
Intellectual capital as a key driver of firms’ performance in the age of globalization: case of Croatia
Authors: Pavic Kramaric Tomislava , Miletic Marko , Bartulovic Marijana 
Published: December 2021

Research background: Intellectual capital (IC) is given an increasing importance in the context of companies’ activities in the knowledge – oriented economy and is thought to be a key factor of competitiveness and financial performance enhancement in modern globalized world. Many methods have been introduced over time to measure IC with value added intellectual capital (VAIC) proposed by Pulic (1998) playing an important role.
Purpose of the article: The aim of this paper is to investigate the relationship between the intellectual capital and its components, specifically, human capital, capital employed and structural efficiency on corporate performance of Croatian companies listed on Zagreb Stock Exchange (ZSE) in the period 2016 – 2020.
Methods: The performance is expressed with profitability, specifically ROA, and market valuation, i.e. Tobin’s Q while the value added intellectual capital (VAIC) is used to measure IC as well as its components. A set of control variables comprising of firm size, leverage and age is also covered in the research while static panel analysis is performed to identify variables that might contribute to firm performance.
Findings & Value added: The statistically significant and positive influence of VAIC and its components indicate that an enhancement in the efficiency of firms’ resources and employees’ knowledge leads to creation of new economic value.
Creative accounting as one of the global tools for detecting fraud in Europe
Authors: Poradova Monika 
Published: December 2021

Research background:The issue of fraud is a real and not an exceptional phenomenon in today’s global economies. Fraud arises in businesses at different levels and from different motivations. However, with the development of fraud, methods are also being developed to help detect such fraud. Therefore, the present paper focused on creative accounting as one of the global tools for detecting these scams. The present paper consists of four parts. The first part deals with the issue of creative accounting. The second part describes fraud techniques such as “windows dressing”, “off-balance-sheet financing” and “earnings management”. The third part of the article consists of an analysis of the development of fraud detection in Central and Western Europe. The third part also includes a discussion. The fourth part deals with the conclusions on the issue.Purpose of the article:describe the issue of creative accounting as one of the global tools for detecting fraud. One of the aims of this paper is also to analyse the development of fraud detection in Central and Western Europe.Methods:In the processing of the present paper, a descriptive method, analysis, mathematical and statistical methods, graphic methods, comparison and synthesis were used.Findings & Value added:provide an overview of the conditions for the creation of creative accounting, detection procedures, and the fight against creative accounting. The result of this article is a comprehensive view of the global frauds of Central and Western Europe.