Trendy v podnikani最新文献

The relationship between income inequality and financial development: Is the financial kuznets curve valid in middle-income countries? 收入不平等与金融发展的关系:金融库兹涅茨曲线在中等收入国家有效吗?

Trendy v podnikani Pub Date : 2023-01-01 DOI: 10.24132/jbt.2023.13.1.3_15

Barış Yıldız, Gizem Akbulut Yıldız

{"title":"The relationship between income inequality and financial development: Is the financial kuznets curve valid in middle-income countries?","authors":"Barış Yıldız, Gizem Akbulut Yıldız","doi":"10.24132/jbt.2023.13.1.3_15","DOIUrl":"https://doi.org/10.24132/jbt.2023.13.1.3_15","url":null,"abstract":"Income Equality is one of the most significant ongoing problems on the national and global scales. It is accepted that Income Equality has many causes and is a social problem encountered by countries on both national and international levels. In terms of its consequences, it is seen to create negative situations including low growth rates, increased inequality of social opportunities in various areas such as health, education, nutrition and housing, and poverty. While fields such as development economics, fiscal policy and social policy are employed in terms of proposing solutions to Income Equality, it is argued that increased Financial Development would also contribute to the solution to this issue. The aim of this study is to test the validity of the Financial Kuznets Curve hypothesis. The study covers the period 2002-2018. 21 middle-income countries were used and analyzes were made using panel data. According to the analysis made by Fixed Effects, Pooled OLS and Two-Stage System GMM methods, an inverse U relationship was found between Financial Development indicators and Income Equality. In other words, it was concluded that the Financial Kuznets Curve hypothesis is valid in the 21 middle-income countries examined in this study. Accordingly, Financial Development can be considered as an important tool for reducing Income Equality.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135401739","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

Strategické marketingové plánování Chrámu chmele a piva 啤酒花和啤酒圣殿的战略营销规划

Trendy v podnikani Pub Date : 2023-01-01 DOI: 10.24132/jbt.2023.13.1.46_60

Eliška Kochová, Dita Hommerová

{"title":"Strategické marketingové plánování Chrámu chmele a piva","authors":"Eliška Kochová, Dita Hommerová","doi":"10.24132/jbt.2023.13.1.46_60","DOIUrl":"https://doi.org/10.24132/jbt.2023.13.1.46_60","url":null,"abstract":"The article draws attention to the importance of marketing communication of non-profit organizations and is an example from practice of the strategic concept of marketing mix tools. It deals with the creation of a strategic marketing plan for the non-profit organization Hop and Beer Temple in Žatec, which provides services in the field of tourism. Several research methods were used to prepare the strategic marketing plan, observation, interviews and desk research were carried out. The output of the plan is the determination of the vision and mission for the organization Hop and Beer Temple, as well as the definition of strategic and partial goals, organizational strategy and action plans for the year 2022. At the end, an evaluation of the success of these steps is carried out. The presented article serves as a case study of the strategic concept of marketing mix tools for non-profit organizations. At the level of strategic marketing planning, it is necessary to take into account all aspects of the external and internal environment that affect not only marketing communication, but also other economic or personnel processes in the organization. Non-profit organizations also need to use adequate marketing tools and management principles to stay on the market, despite the fact that their goal is not primarily profit. The non-profit organization was appropriately chosen, as it is an example of an organization that also realizes secondary economic activity (supplementary activity).","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135361342","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

Artificial intelligence, big data, blockchain and cloud computing – future accounting? 人工智能、大数据、区块链和云计算——未来的会计?

Trendy v podnikani Pub Date : 2023-01-01 DOI: 10.24132/jbt.2023.13.1.16_33

Jiří Slezák

{"title":"Artificial intelligence, big data, blockchain and cloud computing – future accounting?","authors":"Jiří Slezák","doi":"10.24132/jbt.2023.13.1.16_33","DOIUrl":"https://doi.org/10.24132/jbt.2023.13.1.16_33","url":null,"abstract":"The contribution examines how the accounting profession is affected by specific technologies, which are artificial intelligence, big data, blockchain and cloud computing, and thus contributes to the discussion about the use of technology in the accounting profession with its content. According to the literature review, these technologies can dramatically automate and digitize the work of accountants. For that reason, it is important for accountants to understand these technologies, as these technologies are constantly evolving and more companies, will incorporate them into their business processes. The aim of the overview article is to theoretically define artificial intelligence, big data, blockchain and cloud computing, based on an overview of selected research, to analyze available articles on this topic and to propose appropriate recommendations. Although digital tools can replace a whole range of accounting activities, it is important for accountants not to consider them as a threat, but rather as an aid in their work. For this purpose, it is advisable for accountants to acquire new skills and characteristics, or deepen existing ones in such a way as to be competitive in the digital world. Emphasis needs to be placed on the education of employees in companies, but also on changing the content of teaching in educational institutions, namely in the field of digital technologies and skills in the field of information and communication technologies, which already greatly influence contemporary accounting. At the same time, it is necessary to make such legislative changes that will reflect the current problem of the entire industry 4.0.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135361106","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

Výzkum obsahu inzerce pracovních nabídek v síti LinkedIn: Případová studie z bankovnictví v České republice 研究LinkedIn上的招聘广告内容：捷克共和国银行业的案例研究

Trendy v podnikani Pub Date : 2023-01-01 DOI: 10.24132/jbt.2023.13.1.61_73

Zdeňka Krejčová, Ludvík Eger

{"title":"Výzkum obsahu inzerce pracovních nabídek v síti LinkedIn: Případová studie z bankovnictví v České republice","authors":"Zdeňka Krejčová, Ludvík Eger","doi":"10.24132/jbt.2023.13.1.61_73","DOIUrl":"https://doi.org/10.24132/jbt.2023.13.1.61_73","url":null,"abstract":"Social media is an increasingly used communication channel also in the field of HR management and especial of recruitment. The conducted research is focused on the use of the LinkedIn for personal marketing and recruitment in selected banks in the Czech Republic. The aim of the research study was to compare, in particular, the content of job advertisements in selected banks. The starting point was the current concept of personal marketing and the use of communication through social networks for employee recruitment. Based on the results of the content and correspondence analysis, the differences in the published advertisements of the selected banking companies were investigated. The correspondence analysis was used to evaluate the job advertisement of the selected banks. The study brings evidence of the difference that clearly exists here. In the last part of the study, based on the analysis, recommendations are proposed in the application of personnel marketing on the LinkedIn social network in the banking sector. The research study expands our theoretical knowledge in the field of social network communication analysis with a focus on personnel marketing and also brings practical knowledge for experts who are responsible for this communication in the LinkedIn network.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135400557","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

Kvalita bankovních úvěrů v koronavirové krizi 冠状病毒危机中的银行信贷质量

Trendy v podnikani Pub Date : 2023-01-01 DOI: 10.24132/jbt.2023.13.1.34_45

David Michelini

{"title":"Kvalita bankovních úvěrů v koronavirové krizi","authors":"David Michelini","doi":"10.24132/jbt.2023.13.1.34_45","DOIUrl":"https://doi.org/10.24132/jbt.2023.13.1.34_45","url":null,"abstract":"This article deals with the issue of non-performing bank loans during the time of the coronavirus crisis and provides valuable insights into the sectors, classified by the NACE (Statistical Classification of Economic Activities) system, that were most affected in terms of the quality of bank loans in the Czech Republic. The main objective is to identify the most affected economic sectors in the Czech Republic based on the number of non-performing loans. A secondary aim is to compare the number of non-performing bank loans between data for the Czech Republic and the European Union. The article begins by describing the development of the Covid-19 pandemic and the measures and compensations implemented by the government of the Czech Republic. It then defines non-performing bank loans and presents an overview of the number of non-performing bank loans in the Czech Republic as a whole. The results and discussion section delves into the detailed analysis of non-performing bank loans according to the mentioned NACE classification. The data used to achieve the stated objectives were sourced from the European Banking Authority and were compared and visualized in graphs. The most affected sector in both the Czech Republic and the European Union was found to be Sector I - Accommodation, Food Service Activities, and Hospitality.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135361343","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

Zhodnocení dopadů elektronické evidence tržeb na trh s ubytovacími službami v České republice 评估电子销售记录对捷克共和国住宿服务市场的影响

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.1.30_39

Lenka Píšková, Pavel Semerád

{"title":"Zhodnocení dopadů elektronické evidence tržeb na trh s ubytovacími službami v České republice","authors":"Lenka Píšková, Pavel Semerád","doi":"10.24132/jbt.2022.12.1.30_39","DOIUrl":"https://doi.org/10.24132/jbt.2022.12.1.30_39","url":null,"abstract":"This paper evaluates electronic records of sales. We specifically focused on entrepreneurial entities in the accommodation services sector since these were included in the first stage of mandatory record keeping in the Czech Republic (from 1 December 2016 onwards). Our particular aim was to see how introducing the electronic records of sales system affected the number of collective accommodation establishments; the average accommodation fee; the total amount of sales; and the amount of tax revenue. Based on the results, we can conclude that the assumption of opponents of the electronic records of sales system that there would be a decline in entrepreneurial entities has been confirmed to some extent. Between 2016 and 2017, the number of accommodation establishments decreased by 161, but already in 2018 there was an increase of 419. The electronic records of sales system had a positive effect on the growth of the average accommodation fee. According to our calculations, this is a year-on-year increase of 30.01 CZK per night. At the same time, the number of registered guests increased by about 10% in all regions of the Czech Republic; sales in the administrative regions also increased by 8–16%. Positive effects can also be observed on the revenue side of the state budget. Not only did the number of value-added tax returns and the number of newly registered VAT payers increase, but the collection of corporate income tax also increased year-on-year. Based on the evaluation of these indicators under monitoring, it can be concluded that the electronic records of sales system is an effective tool that could have brought about a change in the situation of the accommodation services market.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69082035","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: 2

Vplyv COVID-19 a konfliktu na Ukrajine na výnos a riziko akcií indexu DJIA 新冠肺炎和乌克兰冲突对道琼斯指数股票收益率和风险的影响

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.2.43_50

Juraj Pekár, Ivan Brezina, Marian Reiff

引用次数: 0

Conspicuous Consumption in Sport – Do Athletes Behave Conspicuously? 体育运动中的炫耀性消费——运动员的行为是否引人注目?

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2020.8.4.101_109

Jana Pavelková, Andrea Králiková, Patrik Kubát, Tereza Hromadníková

{"title":"Conspicuous Consumption in Sport – Do Athletes Behave Conspicuously?","authors":"Jana Pavelková, Andrea Králiková, Patrik Kubát, Tereza Hromadníková","doi":"10.24132/jbt.2020.8.4.101_109","DOIUrl":"https://doi.org/10.24132/jbt.2020.8.4.101_109","url":null,"abstract":"Conspicuous consumption is constantly evolving due to the availability of goods and the technology development. People have many opportunities to express their values, beliefs, and personalities through product and price is no longer the main factors determining whether a product is suitable for conspicuous consumption. With the development of social networks such as Instagram, the influence of recommendations by influencers are gaining momentum. By consuming similar products (and brands) as those consumed by influencers, consumers seek to demonstrate their similarity to influencers and thus join a particular social group. The purpose of this study is to examine the relationship between influencer marketing and the perception of sports products as conspicuous and to specify the purchasing behavior for sportswear. Primary data were collected using an online questionnaire focusing on Generation Z (n = 240) and in-depth interviews (n = 10). The questionnaire was based on previous studies of conspicuousness and status consumption and included a set of 22 statements. Data were processed using a factorial analysis in which statements were grouped into several main factors. These factors were examined through regression analysis, with the explanatory variable being the tendency toward conspicuous consumption. Although, the quantitative data analysis did not reveal a tendency toward conspicuous consumption of sports products, the qualitative analysis supports this relationship.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079573","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

Employer Brand Building Strategy in the Labour Market: Methodical Procedure for Companies from B2B and B2C Markets 劳动力市场中的雇主品牌建设策略:B2B和B2C市场公司的系统程序

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.2.25_34

Renata Skýpalová, Monika Vencourová, Vendula Hynková

{"title":"Employer Brand Building Strategy in the Labour Market: Methodical Procedure for Companies from B2B and B2C Markets","authors":"Renata Skýpalová, Monika Vencourová, Vendula Hynková","doi":"10.24132/jbt.2022.12.2.25_34","DOIUrl":"https://doi.org/10.24132/jbt.2022.12.2.25_34","url":null,"abstract":"The contribution of this study is the identification of dependencies and assumptions about the relationship of selected variables within the employer brand building process and the proposed methodological procedure for employer brand building (the EB Concept) that should contribute to easier implementation of the employer brand building strategy in the labour market. This methodological procedure is based on theoretical knowledge and the basis of available literature in the field of building the employer's brand and the practice of the authors. The methodological procedure can be applied to companies with different characteristics. They can be of different industry, different legal forms, number of employees, operating on the B2B and B2C market. The application of the methodological procedure requires support throughout the company. From the CEO, through top management, middle management to the employees themselves. The authors of the study used first the available literature and information on the process of employer brand building. This was followed by communication with four selected companies, where a unified scheme for introducing the employer brand concept was gradually set up. Two companies were SME, two large companies with more than 250 employees. At the same time, two companies operate in B2B and two in B2C markets. The proposed unified concept of introducing the employer brand is also usable in SMEs and large companies.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69083186","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

Intellectual property protection as the non-financial asset of a family business in the Czech Republic 捷克共和国家族企业非金融资产的知识产权保护

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.1.40_53

Naděžda Petrů, Hana Lipovská

引用次数: 0