bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do taxes affect number of foreign enterprises controlled abroad by Slovak companies in the age of globalization?
Authors: Kleštincová Sona 
Published: January 2021

Research background: Globalization has so far brought the possibility of international trade as well as the possibility of establishing companies abroad. Countries see a number of benefits in attracting foreign enterprises. However, the question arises about how countries may affect the number of enterprises established by domestic companies abroad?
Purpose of the article: The aim of this article is to find out whether corporate income tax rates have an impact on establishment of foreign controlled companies by Slovak companies abroad. Secondly, the aim of the work is to uncover whether trading across borders (which represents globalization), may influence the decision-making of such companies. To verify this, two groups of countries were created: one with a lower and the other with a higher average corporate income tax rates compared to the average rates in the Slovakia. The hypothesis is that paying taxes plays negative role in the number of foreign controlled enterprises by Slovak companies.
Methods: To estimate the hypothesis, the panel regression analysis is applied.
Findings & Value added: The results of the work may help in policy making decisions aimed at monitoring of foreign controlled companies from the Slovak republic. The findings reveal that taxes might not be the best, and at the same time the results reveal different area that may affect the establishment of such companies – namely trading across borders.
Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance
Authors: Kramarova Katarina 
Published: January 2021

Research background: The way of pricing intra-group transactions (controlled transactions in the terms of transfer pricing) should be in line with the arm´s length principle, whether we consider nationally or transnationally related business entities. If this is not the case, these operations are a tool for earnings management between the companies. It is known that income tax is perceived by businesses as an unproductive withdrawal of own funds without obvious consideration, and therefore managing economic transactions at the level of related-party entities in order to minimize the tax liability is obvious and even expected.
Purpose of the article: The aim of the paper is to find out if controlled transactions are used in connection with earnings management and tax avoidance in the selected Slovak company using proxies, which may carry this detection capability (ratios of related party transactions, book-tax differences ratio, and discretionary accruals ratio).
Methods: The analytical part of the paper follows the Slovak transfer pricing legislation in force. Following the existing research studies, we test hypothetical relationship between the indicators of earnings management, related party transactions and tax avoidance by applying correlation analysis. We worked mainly with publicly available data from financial statements and notes to financial statements.
Findings & Value added: The results indicate that the company managed earnings rather downwards, since the values of discretionary accruals ratio were negative. On the other side, it was not proven that earnings management was carried out purely with the intention of minimizing tax liability.
Adopting the Diversity Management Approach. Case of Slovakia
Authors: Michalicka Tomas , Lancaric Drahoslav , Zach Hana 
Published: January 2021

Research background:Towards the end of the previous century the issue of management of diversity in organisations gained a prominent place in both academic and societal debates. For any multicultural country, such as the United States or Great Britain, the issue of diversity is not new. However, diversity has not been as frequently researched in the countries of the Visegrad region: the Slovak Republic, the Czech Republic, Poland and Hungary.Purpose of the article:Using the data about 278 business organizations in Slovakia, we focus on the background of the implementation of diversity management from the point of view of factors having a direct influence on this process. We evaluate the influence of the legal form (as an expression of the number of owners and the ability to quickly adopt a new concept) of the business organisation, the size (number of employees) of the business organisation, the share of the foreign capital in the ownership structure of the organisations, the sector of economy the organization operates in, its performance and the existence of HR unit in the organizational structure.Methods:To evaluate the influence of the selected factors linear modelling was used.Findings & Value added:The study theoretically contributes to human resource management, talent management and organizational behaviour theories, and offers several policy implications for decision makers. Specifically, it deals with the relationship between the implementation of the diversity management selected organizations` characteristics.
Development and Trends of Depreciation Policy in Slovak Republic
Authors: Poliakova Adela 
Published: January 2021

Research background: Depreciation as such represents a significant component of business costs. It is known that in the current legislation in the Slovak Republic there was no depreciation in the depreciation group with a depreciation period of 2 years. As part of increasing the motivation of the business sector to procure low-emission or emission-free transport, an amendment to the Income Tax Act was adopted with effect from the beginning of 2020, which introduces a new depreciation group 0 and favours the depreciation of electric vehicles. The newly introduced depreciation group zero has a strong ecological subtext.
Purpose of the article: The article deals with the development of depreciation policy in the conditions of the Slovak Republic, compares the current situation with the situation in the Czech Republic and on the example of practical calculations of depreciation. The aim of the paper is to compare current trends in depreciation policies in the context of supporting the greening of transport.
Methods: We used methods of analysis and comparing.
Findings & Value added: Based on an extensive analysis, the article maps the most significant changes in the depreciation policy. Within the historical development of today’s tax depreciation, several trends are manifesting that are favourable for the business environment. The depreciation policy in the Czech Republic has not undergone such extensive changes as in Slovakia, where the most recent change in the recent period is the introduction of a depreciation group with a depreciation period of 2 years.
Analysis of Motives behind the Usage of Earnings Management in Practice under the Conditions of Global Economy
Authors: Poradova Monika 
Published: January 2021

Research background:Due to the complexity of the issue of global economic result management, the presented paper focused on specific procedures that are used comprehensively in practice in a global environment. The present paper consists of four parts. The first part of the paper deals with the theoretical aspects of the issue addressed. The second part consists of a combination of themes and a description of the methods that are used globally in the economic environment. The third part includes an analysis of countries that were among the largest manipulators of the global economic result from 2009 to 2018. Subsequently, possible impacts on the financial statements are prepared. The fourth part is devoted to the conclusions of the issue addressed.Purpose of the article:The aim of this paper is to compare the motives that lead to the application of results management practices globally in a global environment.Methods:In the processing of the present paper, a descriptive method, comparison and synthesis were used.Findings & Value added:Accounting standards point out that earnings management can be conducted within the regulatory framework as well as in the conflict of the global environment. The result of the present paper is a comprehensive look at the procedures and issues of earnings management with regard to the functions of the financial statements in the global economy.
The Application and Importance of Marketing and its Tools in the Conditions of Non-profit Organizations on a Global Scale
Authors: Rosnerova Zuzana , Hraskova Dagmar 
Published: January 2021

Research background:Marketing as a separate area of activities does not immediately occur only in the environment of companies, but is also used in the environment of non-profit organizations. Although the activities of non-profit organizations differ significantly from the activities of commercially oriented companies, even in the case of non-profit organizations, marketing activities and tools are used to improve the overall progress of non-profit organizations.Purpose of the article:The article deals with the analysis of marketing activities and tools that are applied in the conditions of non-profit organizations. In the case of applicable marketing tools, we will also address the question of whether it is necessary to modify traditional marketing tools in the environment of non-profit organizations. The aim of the article is to analyse the most frequently applied marketing tools in the environment of non-profit organizations.Methods:Descriptive methods as well as comparative methods are used in the analysis in order to compare them with the commercial sector. In this article, we work with the hypothesis that the application of the marketing concept will be different compared to profit-oriented marketing and we assume that marketing strategies will require a certain degree of modification.Findings & Value added:Based on the performed analysis, we will evaluate the findings of this issue and suggest other options for the implementation of marketing tools in the environment of non-profit organizations.
Historical Development of Earnings Management Models
Authors: Siekelova Anna 
Published: January 2021

Research background:Contribution responds to the current issue of Earnings Management (hereafter „EM“) initiatives. Authors have been dealing with EM initiatives since at least the 1960s. Initial studies came from the USA. Due to the globalization, awareness of EM techniques and models created abroad is also reaching European countries. Especially after the recent economic fluctuations (financial crisis in 2009; COVID-19 in 2020), the application of EM principles in companies with an effort to achieve a balanced profit can be assumed. The issue of earnings management has begun to be associated with the issue of its measurement. The problem is a large number of models, so choosing one is not easy. Although earnings management issue has been investigated under various hypotheses, there is no agreement on a uniform detection or measurement of earnings management practices. A number of earnings management models can be found in studies. Many of them were created recently, others are older. Most originated abroad.Purpose of the article:The aim of the paper is to clarify the historical development of earnings management models.Methods:Bibliometric analysis for historical development of EM models.Findings & Value added:The added value of the contribution is in the clarification of the historical development of the EM model as well as clarify the development of profit models.
Bank levy
Authors: Frajtova Michalikova Katarina 
Published: January 2021

Research background: The bank levy was approved in 2011 and entered into force in 2012. Shortly after the economic crisis, Slovakia was not the only country to introduce it. Unlike other countries, the Slovak government did not have to help banks financially and then compensate for this help by increasing their taxation. The bank levy thus served mainly to improve the overall image of public finances in the country.
Purpose of the article: The main goal of the article is to confirm the correctness of the abolition of the bank levy, which has distorted the management of banks in Slovakia for almost a whole decade. The abolition of the levy will contribute to greater stability of the banking sector, which will be helpful in the restart of the Slovak economy affected by the crisis caused by the covid-19 pandemic.
Methods: Analysis of the legislation regulating the introduction of a bank levy in Slovakia, its development from the introduction of a bank levy to its abolition. Comparison of the expected benefits of this tool with reality.
Findings & Value added: The article monitors the development of bank levies in Slovakia from its introduction to its abolition. The imposition of a bank levy resulted in additional taxation of the banking sector. The difference compared to other taxes was that the amount of the levy does not depend on the bank’s profit, but on the size of its liabilities.
Key Indicators of the Production Process in Global Environment
Authors: Rylková Žaneta , Čemerková Šárka , Pokorná Pavla 
Published: January 2021

Research background: Globalization brings rapidly changing global environment and highly competitive environment which manufacturing companies force to fight not only for their place in the market, but also to use various management methods and, above all, measure and manage their business performance. In production companies, the basis for performance measurement and management is to monitor data from production process, which should help to obtain an up-to-date production overview and serves a basis for planning processes, and remuneration of employees or for evaluating the efficiency of resources and equipment.
Purpose of the article: Many approaches and indicators companies use for this evaluation, including key performance indicators. The aim of the article is to design key indicators for the evaluation of production process and to create a model for reporting the results from the production process. Methods: The design of the production process evaluation has been creating on the analysis and evaluation of the primary survey and according to the methodologies of production process steps for the determination of key indicators from available secondary sources. The contribution brings the primary data collection of a recent survey conducted in manufacturing companies in the Czech Republic.
Findings & Value added: The paper sets up internal evaluation indicators for businesses using the elementary principle based on evaluation of the Overall Equipment Effectiveness.
Dependence of Company Size on Factors Influencing Bankruptcy
Authors: Sponerova Martina , Sponer Miroslav , Svoboda Miroslav 
Published: January 2021

Research background: There is extensive empirical literature on default prediction methodologies. Many authors during the last fifty years have examined several possibilities to predict default or business failure. The reviews from the last years show that the closer the similarity of businesses, the greater accuracy of bankruptcy models.
Purpose of the article: The aim of this article is finding if there exist different factors that could predict bankruptcy depending on the size of the company. Our motivation is to show if there exist differences when predicting bankruptcy according the size of the company.
Methods: This paper focuses on the Czech economy, specifically at small and medium sized enterprises (SMEs). It is the ongoing research about the value of several popular bankruptcy models that are often applied, namely the Altman Z-score, the Ohlson O-score, the Zmijewski’s model, the Taffler’s model, and the IN05 model. We have used logistic regression and investigated around 2 800 companies, of which 642 failed during the period 2010 – 2017.
Findings & Value added: Results of the analysis confirm research hypotheses that there exist different factors which could predict bankruptcy depending on the size of the company and exploit common used financial indicators to assess the probability of bankruptcy precisely. We have found that for the segment of micro-enterprises is necessary to pay attention to liquidity and profitability. Small enterprises emphasize to leverage, liquidity and profitability while the model developed for the segment of medium-sized enterprises measures most of all leverage, liquidity and activity.
Public-private partnership as a financial mechanism for the development of professional education
Authors: Desfonteines Larisa , Korchagina Elena , Senchugova Victoria 
Published: January 2021

Research background: The processes of globalization in the world economy lead to international competition of professional education. Providing the labor market with qualified specialists is based on a flexible system of financing additional education. The article analyzes of public-private partnership in the field of additional professional education. Special attention is paid to the interaction of business, universities, the state and public organizations in the framework of public-private partnership in the implementation of programs of additional professional education.
Purpose of the article: The main goal of the study is to consider options for public-private partnership in the system of additional professional education based on pooling resources and distribution of income and risks between the state and private sector.
Methods: The research uses methods of analysis of statistical data of various forms of public-private partnership in the education system, the method of comparative analysis of corporate reports of additional professional education.
Findings & Value added: The forms of public-private partnership should be used differentially in accordance with the effectiveness of projects.The processes of globalization require expanding the forms of professional adult education based on interaction with labor market actors, legislative authorities, representatives of regional business, and public organizations, which will not only provide funding for adult education, but also meet the requirements of the innovative economy.
Canvas B.M. in the global revolutionary era of digitisation in the industry 4.0: A review
Authors: Domanižová Petra , Janíčková Nikola 
Published: January 2021

Research background: Industry 4.0, also known as the Fourth Industrial Revolution, describes the digitisation of the manufacturing industry. The transition to 4.0 is crucial for manufacturing companies to maintain a competitive advantage and take advantage of new opportunities. This article contributes to research with a framework for the description, analysis, and classification of Canvas B.M. for 4.0.
Purpose of the article: The following report provides a review of the literature to expand our knowledge of how Industry 4.0 affects business models. This article aims to specify and map the level of knowledge about the Canvas business model and its application in the new revolutionary era of the digital world in the manufacturing industry 4.0. The findings deepen the understanding of how 4.0 affects the manufacturing industry, B.M., and the behaviour of the current economic environment.
Methods: A literature review. Then the comparison of the author’s views on the use of the business model, innovation, and adaptation under the influence of digitisation. The literature survey was conducted in articles indexed in the Web of Science and Scopus to carry out a critical analysis of collected data and the exposition of some conclusions and future research opportunities.
Findings & value added: A lot of research in the field of industry 4.0 using Canvas B.M., but very often, the view of the Czech business environment is neglected. Focusing on this area may lead to future research. This literary review focuses on the latest literature.
Selected personality characteristics of university students of management
Authors: Kajanová Alena , Ruso Michaela 
Published: January 2021

Research background: Researching the topic of personality profiles of future managers is one of the international challenges. In a global world, it is ideal to find framework for ideally pursuing this profession. Existing studies indicate rather influences of gender or other socio-demographic factors rather than the study programs of university students.
Purpose of the article: The aim of the paper is to describe selected personality characteristics of university students in management in comparison with a group of students from other fields at the same university. The following characteristics were measured: a) personality profile based on the Big Five in the field of neuroticism, extraversion, openness to change, conscientiousness and friendliness, and then b) locus of control and c) coping strategies.
Methods: Quantitative research was carried out, where a battery of standardized tools was used as a research technique: the standardized NEO-FFI questionnaire describing the above personality traits, the SVF-78 questionnaire measuring coping strategies and the IPC scale questionnaire measuring internal and external locus of control. The questionnaires were administered to a total of 164 management students in České Budějovice (South Bohemian Region).
Findings & Value added: From the point of view of NEO-FFI, economists differ in the item conscientiousness (p = 0.005; F = 4.387), which in the case of this field also came out as the most significantly supported characteristic. On the contrary, the property neuroticism was the least represented in the target group. The locus of control of management students differs compared to other fields in the P dimension (p = 0.009; F = 3.868), so these students believe that their situation is managed by rather influential people. No relationship was recorded within coping strategies across disciplines, positive strategies prevail among students.
Electronic and informatization of the judiciary as a tool for innovation
Authors: Klátik Jaroslav , Orviský Martin 
Published: January 2021

Research background: The computerization and computerization of the judiciary are important support tools with great potential in addressing key issues in the judiciary. The basic architecture of the modernization and informatization of justice consists of the Electronic Judicial File, Development of Electronic Judicial Services, Electronic monitoring of offenders and the Register of Bankruptcies projects. In terms of scope and financial volume, the most intensive electronicization of Slovak courts in their modern history is currently underway. At present, an electronic person monitoring system is also being successfully implemented in Slovakia, which represents a fundamental modernization of prisons, but also an increase in the safety of citizens against perpetrators of violent crimes, domestic violence or crime at public mass events.
Purpose of the article: The main goal of the paper is to analyze the problems in the electronic justice system with a focus on the issue of introducing electronic monitoring of offenders. The authors also analyzes whether a change in legislation that allowed the use of electronic monitoring in more serious crimes contributed to more frequent use of electronic monitoring, or this change did not bring the desired effect of greater use of electronic monitoring.
Methods: The authors use the method of analysis, synthesis, system-structural method and normative-legal method of interpretation of legal norms.
Findings & Value added: The main benefit of the research is to point out specific problems in connection with the electrification of the judiciary and the introduction of electronic monitoring and to propose solutions to these problems.