ACTA VSFS最新文献

{"title":"Transfer of Social Competencies to the Intercultural Environment. The Relationship between Social and Cultural Intelligence","authors":"Miroslav Jurásek, I. Strelnikova, Janna Lédlová","doi":"10.37355/acta-2021/1-04","DOIUrl":"https://doi.org/10.37355/acta-2021/1-04","url":null,"abstract":"Purpose of the article: The purpose of this quantitative empirical study is to examine the relationship between social and cultural intelligence. The aim is to determine whether social skills are transferable and applicable anywhere, regardless of external conditions given by cultural diff erences.\u0000Methodology/methods: Data were collected using an online questionnaire, which was completed by 92 students studying economics and management at universities in the Czech Republic. Data were analyzed using the PLS-SEM method.\u0000Scientific aim: The aim is to determine the predictive power of the social intelligence construct (SQ) (and their individual components - processing, skills and awareness) on the target variable, cultural intelligence (CQ). The mediation influence of two traditional antecedents of cultural intelligence, language skills and intercultural, experience is compared. The stability (immutability) of the basic theoretical model, the relationship between social and cultural intelligence, depending on gender, is also examined.\u0000Findings: It has been found, that there is a statistically significant positive relationship between social and cultural intelligence. Social skills have the greatest eff ect on cultural intelligence, but our data did not confi rm the statistically signifi cant effect of one dimension of SQ (awareness). The relationship between SQ and CQ is well explained by language skills; complementary mediation was confirmed. On the contrary, the second mediator examined, intercultural experience, does not explain the SQ-CQ relationship. Only a direct eff ect was identifi ed. The found relationship applies equally to men and women. No statistically significant difference was found between the two groups.\u0000Conclusions: The results of our study are important for HR management and personnel management, who select new employees. The knowledge can also be used to make decisions about sending employees abroad: individuals with a high SQ are likely to do well and be work-effi cient, both at home and abroad. A limitation of our research to some extent distorting its results and findings is a relatively small sample, or certain problems associated with the measurement of individual constructs. Suggestions for further research are discussed.","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69833089","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}

{"title":"Predatory and Alternative Hedonism – Better Later than Now?","authors":"Ondřej Roubal, Petr Wawrosz","doi":"10.37355/acta-2020/2-06","DOIUrl":"https://doi.org/10.37355/acta-2020/2-06","url":null,"abstract":"Hedonistic ethos is to intensify in the environment of consumer culture and in the\u0000atmosphere of unlimited consumerism, intentionally supported by market mechanisms.\u0000The value patterns of hedonistic life style are defined by experience motivations,\u0000excitement, sensual pleasures, delight, self-satisfaction, intensive need for emotional\u0000stimulations, present-time orientation or accelerated pace of life. It is considered identical\u0000with radical inclination towards individualization life practices, rapidly growing egoism and\u0000narcissistic tendencies confirming the meaning of one’s own existence. Life philosophy of\u0000independence, non-determination and “inner orientation” logically leads to the application\u0000of such life strategies that can support and develop this attitude to life. Predatory hedonism\u0000focusing on the values of pleasurable experience requires mobility, flexibility and variability;\u0000it refuses to accept stability and obligations, i.e. anything that could tie and restrict life\u0000movement focusing on the fleeting and shifting world of experiences. It is a life “without\u0000ties”, unpredictable, unsettled, wild and impulsive. Hedonistic life style oriented towards\u0000consumer values, however, meets with frequent social, ecological and ethical criticism.\u0000There is room for discussion related to the alternative model of hedonism based on more\u0000responsible and well-considered approach towards consumption and voluntary modesty,\u0000which shall eventually enhance the sense of personal happiness and general satisfaction\u0000with life. Ethical consumption, as part of fulfilling the idea of alternative hedonism, may\u0000become an attractive objective of this lifestyle, based on a non-ascetic, but socially and\u0000environmentally friendly, way of life. The alternative hedonism is further compared with\u0000ideas of economics of productive consumption and with development of financial market.","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"14 1","pages":"166-179"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69833180","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}

{"title":"Student Academic Studies,\u0000Lifestyle and Prospect as Future Accountant","authors":"Maria Natasha Jostan, R. S. Alimbudiono","doi":"10.37355/acta-2020/2-02","DOIUrl":"https://doi.org/10.37355/acta-2020/2-02","url":null,"abstract":"This study aims to determine and understand the role of Accounting Studies in student\u0000lifestyle and financial behavior of accounting students, which will have an impact on their\u0000future accounting profession. Data was collected through interviews with 10 accounting\u0000students, academics and practitioners which obtained several results. The results of this\u0000study indicated that Accounting Studies plays a role in the lifestyle and financial thinking\u0000of accounting students, and will later be able to have an impact on the performance and\u0000daily life of the accounting profession in the future. Based on this analysis, overall it can be\u0000concluded that besides accounting studies, there is another factor to support the accountant\u0000mindset that is work environment. Mindset, financial behavior and accounting student life\u0000style obtained by accounting studies and it able to support future accounting profession.","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"14 1","pages":"115-122"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47751153","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}

{"title":"Distribution of Wages\u0000in the Regions of the Czech Republic","authors":"Eva Lajtkepová","doi":"10.37355/acta-2020/2-03","DOIUrl":"https://doi.org/10.37355/acta-2020/2-03","url":null,"abstract":"Regions as higher territorial self-governing units were established in the Czech Republic\u0000on the basis of Constitutional Act No. 347/1997 Coll. Their territory was delimited by\u0000the territory of the listed districts. The regions show various differences in social,\u0000demographic, but naturally also economic development. The text focuses on differences\u0000in the development of wages, covering the period of 2011–2018. Wages in all regions\u0000were growing in these years, but this growth was not uniform: the lowest wages (the 1st\u0000decile wages) were growing most, the highest wages (the 9th decile wages) showed the\u0000lowest growth. Four groups (clusters) of regions were identified by the cluster analysis\u0000according to the typical development of the lowest and the highest wages. In these\u0000groups, we focused on typical factors of the wage level formation: the economic level\u0000(measured as GDP per capita), the unemployment rate and the educational level (the\u0000share of the population with basic and university education). The results of the correlation\u0000analysis showed a moderate direct relationship between the economic level and the 9th\u0000decile wages, a moderate to strong indirect dependence between the low wages of the\u00001st decile and the unemployment rate, but the results of the correlation analysis between\u0000the variables the educational level and wages were not very conclusive.","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49516895","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}

{"title":"Scenario Analysis Approach\u0000for Operational Risk in Insurance Companies","authors":"M. Vyskočil","doi":"10.37355/acta-2020/2-05","DOIUrl":"https://doi.org/10.37355/acta-2020/2-05","url":null,"abstract":"The article deals with the possibility of calculating the required capital in insurance\u0000companies allocated to operational risk under Solvency II regulation and the aim of this\u0000article is to come up with model that can be use in insurance companies for calculating\u0000operational risk required capital. In the article were discussed and compared the frequency\u0000and severity distributions where was chosen Poisson for frequency and Lognormal for\u0000severity. For the calculation, was used only the real scenario and data from small CEE\u0000insurance company to see the effect of the three main parameters (typical impact, Worst case\u0000impact and frequency) needed for building the model for calculation 99,5% VaR by using\u0000Monte Carlo simulation. Article comes up with parameter sensitivity and/or ratio sensitivity\u0000on calculating capital. From the database arose two conclusions related to sensitivity where\u0000the first is that the impact of frequency is much higher in the interval (0;1) than above the\u0000interval to calculated capital and second conclusion is Worst case and Typical Case ratio,\u0000where we saw that if the ratio is around 150 or higher the calculated capital is increasing\u0000faster that the ration increase demonstrated on the scenario calculation.","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"14 1","pages":"153-165"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69832960","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}

{"title":"The Relationship Between Credit Risk\u0000Management and the Profitability of Banks\u0000in Ghana","authors":"Roger Owusu-Boafo, E. Obeng, Jone Yeobah Addo","doi":"10.37355/acta-2020/2-01","DOIUrl":"https://doi.org/10.37355/acta-2020/2-01","url":null,"abstract":"Banks are faced with several types of risks. Prominent among these risks is credit risk. Profitability is key to the growth and survival of banks. This study therefore seeks to investigate the relationship that exists between credit risk and the profitability of banks in Ghana. To achieve this objective, eight banks were sampled out of a population of twenty nine (29) banks over a ten (10) year period from 2005 to 2014. A panel regression was run using Return on assets (dependent variable) as a proxy for profitability while non-performing loan ratio and net charge ff to total loans and advances (independent variables) were used as proxies for credit risk. Other variables such as size, growth and debt ratio which infuence profitability were controlled for in the model. Secondary data comprising annual reports of the selected banks was used for the study. The study established a positive and signifcant relationship between credit risk and the profitability of banks in Ghana. This implies that banks in Ghana enjoy profit in the midst of all the credit risk. The study also confrmed the findings of previous studies that, size and debt ratio are factors that infuence profitability as there was a positive and significant relationship with profitability.","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"14 1","pages":"92-114"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69832835","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}

{"title":"New in the Czech Civil Code – Rules on Family Enterprise","authors":"K. Marek, M. Janků","doi":"10.37355/acta-2020/2-04","DOIUrl":"https://doi.org/10.37355/acta-2020/2-04","url":null,"abstract":"For more than two decades the family business enterprises of the first generation\u0000(generation of founders) are more and more dominating in the category of today’s Small\u0000and Medium-sized Enterprises in the Czech Republic. The necessary legal background\u0000defining the legal relationships and rights of all participating persons was, however, limited\u0000to general provisions in the Commercial Code that hasn’t solved many of the problems\u0000associated thereto. Only in 2012 the new Czech Civil Code, Act. No 89/2012 Coll., introduced\u0000the institute of family enterprise as completely new term in the Czech Civil law. The present\u0000paper aims to analyse the key rules of this new legal regulation, focusing on significant\u0000aspects of the institute in the context of commercial law and family law, as well as to\u0000highlight the potential weaknesses in the regulation itself.","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69832908","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}

{"title":"Theory of Consumer Behavior in Economic Science","authors":"S. Sazanova","doi":"10.37355/acta-2020/1-02","DOIUrl":"https://doi.org/10.37355/acta-2020/1-02","url":null,"abstract":"The aims of this article is to study the evolution of the theory of consumer behavior in economic science in the context of the ratio of rational and irrational motives of behavior and the answer to the question: can the theory of economic communications become an instrument for the further development of the theory of consumer behavior. The research methodology includes the method of rational reconstruction of scientific knowledge, the method of comparative analysis, the historical method, the method of scientific abstraction and others. The theoretical basis of the study is the work of representatives of various areas of economic thought in a historical context, including ancient philosophers, scholastics, mercantilists, representatives of classical political economy, neoclassical economic theory, behavioral economics, institutional economics, systemic economic theory.The author concludes that the further development of the theory of consumer behavior is possible based on a synthesis of the theory of productive consumption and the theory of economic communications.","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69832684","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}

{"title":"Quantification of the Impact of a Ban on the Use of Gender in Life Insurance","authors":"Ondøej Poul","doi":"10.37355/acta-2020/1-04","DOIUrl":"https://doi.org/10.37355/acta-2020/1-04","url":null,"abstract":"The paper explains the impact of insurance regulation to the pricing after ban of using sex life tables. On 1st March 2011, the Court of Justice decided that it is not possible for pricing to use lifetables based on sex differentiation. There would be a contradiction with the Directive 2004/113/ES that sets a principle of equal treatment between men and women in the access to and supply of goods and services. This conclusion forced the insurers all over the Europe to create new prices and made an information asymmetry in favour of the clients. According to the theory, the market participants’ behaviour in imperfect information leads to a creation of a new market equilibrium. In practice, it results into the product designs adjustments. The impact of regulation into the fi nal price of insurance is quantified on the case of European insurers group. The other impact is the change in the structure of the insurance class in terms of representation of men and women in the new business.","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"14 1","pages":"51-67"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69832811","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}

{"title":"Towards the economics of productive consumption","authors":"Vladislav Pavlát","doi":"10.37355/acta-2020/1-07","DOIUrl":"https://doi.org/10.37355/acta-2020/1-07","url":null,"abstract":"","PeriodicalId":30693,"journal":{"name":"ACTA VSFS","volume":"14 1","pages":"75-78"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69832754","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}