Journal of Management and Business: Research and Practice最新文献_第2页

EARNINGS MANAGEMENT DETECTION: PRACTICAL APPLICATION OF BENFORD’S LAW IN BUSINESS PRACTICE 盈余管理检测:本福德定律在商业实践中的实际应用

Journal of Management and Business: Research and Practice Pub Date : 2022-06-30 DOI: 10.54933/jmbrp-2022-14-1-1

Dominika Gajdosikova, Marek Nagy, K. Valaskova

{"title":"EARNINGS MANAGEMENT DETECTION: PRACTICAL APPLICATION OF BENFORD’S LAW IN BUSINESS PRACTICE","authors":"Dominika Gajdosikova, Marek Nagy, K. Valaskova","doi":"10.54933/jmbrp-2022-14-1-1","DOIUrl":"https://doi.org/10.54933/jmbrp-2022-14-1-1","url":null,"abstract":"Background: Benford's Law referring to the frequency distribution of digits in many real-life sources of data states that there is a naturally occurring set of numbers, which can help alert enterprises to possible errors, potential fraud, manipulation practices, or other irregularities. Aim: The main aim of this paper was to apply Benford's law to the Slovak conditions, and verify its successful implementation in commercial practice. Methods: To identify the manipulation practices, this mathematical principle defining the frequency of occurrence of digits was applied. Benford's law is based on the assumption that the sequences of numbers follow certain formulas that can be predicted. Sample: The law is verified in the agricultural sector, which is often connected with financial fraud. Results: The outputs of the analysis confirm the relevance of this method usage in the process of the detection of earnings management practices in enterprises. Conclusions: Thus, it can be concluded, that researchers and accountants often compare the leading digits of financial transaction data to a Benford curve to spot anomalies that may indicate fraud and discover numerical anomalies. Implications: Analysts can use this law to detect certain fluctuations in data that may signal fraudulent reporting.","PeriodicalId":180403,"journal":{"name":"Journal of Management and Business: Research and Practice","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116539676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

SELECTED PROBLEMS RELATED TO THE IMPLEMENTATION OF TALENT MANAGEMENT PRACTICES 所选问题涉及到人才管理实践的实施

Journal of Management and Business: Research and Practice Pub Date : 2022-06-30 DOI: 10.54933/jmbrp-2022-14-1-4

D. Bertová, L. Sojka

引用次数: 0

HOW DID COVID-19 RESHAPE THE TRANSPORTATION PREFERENCES AMONG TOURISTS COVID-19如何重塑游客的交通偏好

Journal of Management and Business: Research and Practice Pub Date : 2022-06-30 DOI: 10.54933/jmbrp-2022-14-1-2

Lukáš Vaľko, E. Smolková

{"title":"HOW DID COVID-19 RESHAPE THE TRANSPORTATION PREFERENCES AMONG TOURISTS","authors":"Lukáš Vaľko, E. Smolková","doi":"10.54933/jmbrp-2022-14-1-2","DOIUrl":"https://doi.org/10.54933/jmbrp-2022-14-1-2","url":null,"abstract":"Background. COVID-19 pandemic had and still has a significant impact on the tourism sector. It causes high income drops as well as changes in customers’ preferences. These preferences play a crucial role in customers’ purchasing behaviour and decision-making process. Aims. The main aim of the paper is to analyse the changes in tourists’ preferences regarding the booking and/or purchasing of transportation services caused by the COVID-19 pandemic. Methods and sample. Data for our analysis were gathered via a questionnaire to detect the tourists’ preferences before and during the pandemic. We managed to collect 350 data entries from the period before the pandemic and 350 from after the pandemic had started. Results. Data were analysed and the preference shifts were identified, while we highlighted the most important decision factors in both periods. We especially aimed to identify the hypothetical statistical influence of demographic and geographic factors on how people perceive the importance of technology availability. For that analysis, we used a Chi-square independence test and Fischer exact test. Conclusions and implications. We have successfully confirmed the significant shift in customer preferences in the transportation area. The key findings are generally more sophisticated and thorough decision making, higher perceived importance of technology availability and new factors presence – e.g., hygienic or security measures.","PeriodicalId":180403,"journal":{"name":"Journal of Management and Business: Research and Practice","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117146863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

COACHING IN THE FIELD OF BUSINESS MANAGEMENT 企业管理方面的辅导

Journal of Management and Business: Research and Practice Pub Date : 2022-06-30 DOI: 10.54933/jmbrp-2022-14-1-3

Z. Birknerová, B. Čigarská, Veronika Vojtilová, Gabriela Gabrhelová

{"title":"COACHING IN THE FIELD OF BUSINESS MANAGEMENT","authors":"Z. Birknerová, B. Čigarská, Veronika Vojtilová, Gabriela Gabrhelová","doi":"10.54933/jmbrp-2022-14-1-3","DOIUrl":"https://doi.org/10.54933/jmbrp-2022-14-1-3","url":null,"abstract":"Background: The article presents the research and its results concerning the perception of coaching as one of the effective tools for business managers. Aim: The aim of the paper is to highlight coaching as a powerful tool in the development of managerial skills and innovation potential. The aim of the research was to find out to what extent coaching is widespread among business managers, and whether it is accepted as one of the skills of managers, and if there exist relationships between the age and the individual elements of coaching in terms of work of a business manager. Methods and sample: The research was performed in 2019 via a questionnaire method (the KKMP questionnaire), combining quantitative Likert scaling with closed statements. 169 business managers from Slovakia voluntarily participated in it. Results: The results of the research confirmed the existence of statistically significant links among the individual elements of coaching in the business manager’s work, and between the individual elements of coaching and the age of business managers in terms of their work. The results confirmed that managers, in general, should not undervalue the potential contribution of coaching to company and individual attributes in any age range.","PeriodicalId":180403,"journal":{"name":"Journal of Management and Business: Research and Practice","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127581498","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

TRAVEL AND TOURISM COMPETITIVENESS INDEX 2019 –QUANTILE REGRESSION APPROACH ON 2nd SUB-INDEX 旅游竞争力指数2019 -第二分项指数的分位数回归方法

Journal of Management and Business: Research and Practice Pub Date : 2021-12-31 DOI: 10.54933/jmbrp-2021-13-2-2

Eva Litavcová, J. Síč

{"title":"TRAVEL AND TOURISM COMPETITIVENESS INDEX 2019 –QUANTILE REGRESSION APPROACH ON 2nd SUB-INDEX","authors":"Eva Litavcová, J. Síč","doi":"10.54933/jmbrp-2021-13-2-2","DOIUrl":"https://doi.org/10.54933/jmbrp-2021-13-2-2","url":null,"abstract":"The aim of the paper is to examine how much four pillars of the Travel and Tourism Competitiveness Index (TTCI) sub-index “T&T Policy and Enabling Conditions” contribute to the overall TTCI and ranking among 140 countries. To meet the goal, quantile regression has been used. Several findings were obtained by analysis. The first result shows that pillar Price Competitiveness has almost no effect on the overall TTCI score or TTCI rank in the considered model. Second, the most important pillars are Prioritization of Travel and Tourism and International Openness. Third, a comparison of the results of the multiple quantile regression analysis with the ordinary least squares showed that the results of the above methods differ significantly for Pillar Environmental Sustainability. On the lower quantile levels, this pillar does not significantly affect the ranking while at higher quantile levels it does. On the contrary, it affects the overall TTCI score in the opposite way. Another reason for using quantile regression is justified by the restrictive assumptions of OLS that it does not require. This paper contributes to the existing literature connected with tourism competitiveness. It can help reveal hidden multidimensional relationships between variables considered at different quantile levels, and thus can be a motivation for further improving the methods used to create the index.","PeriodicalId":180403,"journal":{"name":"Journal of Management and Business: Research and Practice","volume":"8 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127157504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DEVELOPMENT OF SLOVAK CAPITAL IN TAX HAVENS 斯洛伐克资本在避税天堂的发展

Journal of Management and Business: Research and Practice Pub Date : 2021-12-31 DOI: 10.54933/jmbrp-2021-13-2-5

Sylvia Jenčová, Marta Lukáčová, Petra Vašaničová

{"title":"DEVELOPMENT OF SLOVAK CAPITAL IN TAX HAVENS","authors":"Sylvia Jenčová, Marta Lukáčová, Petra Vašaničová","doi":"10.54933/jmbrp-2021-13-2-5","DOIUrl":"https://doi.org/10.54933/jmbrp-2021-13-2-5","url":null,"abstract":"Countries with tax benefits are still attractive for business entities operating in the conditions of the Slovak Republic. The paper aims to quantify the number of offshore companies based on data from the financial report of the Ministry of Finance of the Slovak Republic and Bisnode A Dun & Bradstreet Company and evaluate the development of Slovak companies in tax havens in 2008-2020. The second aim is to verify the hypothesis about statistically significant differences in the number of Slovak offshore companies in analyzed countries between 2020 and 2008. The development of the number of Slovak companies is assessed in absolute and relative terms using a chain index, a base index, a growth rate, and a geometric mean. The stated hypothesis is tested using Wilcoxon Signed-Rank Test. The results showed that the number of companies in tax havens increased to the greatest extent in 2020. The highest average annual growth rate in the tax haven countries was 52.85% in the Marshall Islands and the lowest average annual growth rate for the analyzed period was in the Netherlands Antilles (3.75%). The USA, the Netherlands and Cyprus are the countries of tax havens with the highest value of Slovak capital.","PeriodicalId":180403,"journal":{"name":"Journal of Management and Business: Research and Practice","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124306931","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DIGITAL PERFORMANCE IN V4 COUNTRIES 4个国家的数字表现

Journal of Management and Business: Research and Practice Pub Date : 2021-12-31 DOI: 10.54933/jmbrp-2021-13-2-1

Dana Kiseľáková, Elena Širá, Beáta Šofranková

引用次数: 2

TALENT DEVELOPMENT IN TIME OF COVID-19 PREVENTION MEASURES IN THE SLOVAK REPUBLIC ORGANIZATIONS 斯洛伐克共和国组织机构新冠肺炎防控措施中的人才培养

Journal of Management and Business: Research and Practice Pub Date : 2021-12-31 DOI: 10.54933/jmbrp-2021-13-2-4

Veronika Škerháková, Michaela Harničárová, Denis Tirpák

{"title":"TALENT DEVELOPMENT IN TIME OF COVID-19 PREVENTION MEASURES IN THE SLOVAK REPUBLIC ORGANIZATIONS","authors":"Veronika Škerháková, Michaela Harničárová, Denis Tirpák","doi":"10.54933/jmbrp-2021-13-2-4","DOIUrl":"https://doi.org/10.54933/jmbrp-2021-13-2-4","url":null,"abstract":"Nowadays, the work with talented employees has become one of the most important components of HRM and is gaining more and more attention, especially from organizations that strive for a highly professional workforce. The issue of talent development is arising, especially due to the introduction of anti-pandemic measures to prevent the spread of COVID-19 in the Slovak Republic. These restrictions prevent employees from participating in full-time training programs. These programs, therefore, had to be changed and adapted to reflect the current situation. The aim of this study is to identify the level of satisfaction of talented employees with talent development programs offered by their employers during the COVID-19 pandemic. The research sample consisted of 123 talented employees. The methods of descriptive statistics, Kruskall-Wallis test, and Spearman's correlation coefficient were used to achieve the goal of this study. The results showed that despite covid-19 prevention measures, the issue of talent development is still important for employers who secured talent development programs for their talented employees to enrich the portfolio of their knowledge and skills. The satisfaction level of talented employees with talent development programs was according to this research very high, especially within employees in charge","PeriodicalId":180403,"journal":{"name":"Journal of Management and Business: Research and Practice","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121024747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IMPLEMENTATION OF TRENDS IN HUMAN RESOURCES MANAGEMENT AS A PRECONDITION FOR BUSINESS PERFORMANCE 将人力资源管理趋势的实施作为企业绩效的先决条件

Journal of Management and Business: Research and Practice Pub Date : 2021-12-31 DOI: 10.54933/jmbrp-2021-13-2-7

Nella Svetozarovová, T. Kinčl, J. Cocuľová, Anna Burdová

{"title":"IMPLEMENTATION OF TRENDS IN HUMAN RESOURCES MANAGEMENT AS A PRECONDITION FOR BUSINESS PERFORMANCE","authors":"Nella Svetozarovová, T. Kinčl, J. Cocuľová, Anna Burdová","doi":"10.54933/jmbrp-2021-13-2-7","DOIUrl":"https://doi.org/10.54933/jmbrp-2021-13-2-7","url":null,"abstract":"The transforming world, globalization, dynamic technological development and the massive impact of the pandemic on economic development have forced companies to make a rapid transition from a traditional to a modern approach to managing and implementing innovations and trends. This new progressive worldview on the formation of the new generations, with attributes and values typical for the past, has contributed to the process of adapting and responding to business challenges in human resources management. This article aims to analyze statistically significant differences in implementation trends of human recourses practices, more specifically in the conditions of multinational companies operating in the European area as a precondition for business sustainability and increasing their performance potential in pandemic times. We will focus on trends in human resource management - outsourcing, onboarding, age management, knowledge management and talent management in terms of the effectiveness of their implementation in the conditions of 161 multinational companies. The reason for choosing this type of companies and testing in the multinational environment is its uniqueness related to cultural diversity, workforce, communication and sharing the knowledge and innovations","PeriodicalId":180403,"journal":{"name":"Journal of Management and Business: Research and Practice","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133466907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ASSESSMENT OF THE RELATIONSHIP BETWEEN ECONOMIC GROWTH, ENERGY CONSUMPTION, CARBON EMISSIONS AND RENEWABLE ENERGY SOURCES IN THE V4 COUNTRIES 四国经济增长、能源消费、碳排放与可再生能源关系评估

Journal of Management and Business: Research and Practice Pub Date : 2021-12-31 DOI: 10.54933/jmbrp-2021-13-2-3

J. Chovancová, Eva Litavcová, T. Shevchenko

引用次数: 3