Trendy v podnikani最新文献_第4页

Rozdílnost vnímání úrovně wellbeing v pracovním prostředí zaměstnanci a manažery 员工和管理者对工作环境中幸福水平的感知差异

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.3.30_38

F. Konečný

引用次数: 0

Vliv členství v Klastru Mechatronika na finanční výkonnost podnikatelských subjektů 机电一体化集群成员对企业财务绩效的影响

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.4.29_33

Natalie Pelloneová

引用次数: 0

Family Business Succession in the V3 Countries V3国家的家族企业继承

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/jbt.2021.11.2.14_25

Martin Luštický, M. Musil

引用次数: 0

Work productivity in the sector of knowledge intensive services in relation to work productivity in the manufacturing industry 知识密集型服务业的劳动生产率与制造业劳动生产率的关系

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.4.4_8

J. Vrbka, Z. Rowland, Lukáš Frýd

{"title":"Work productivity in the sector of knowledge intensive services in relation to work productivity in the manufacturing industry","authors":"J. Vrbka, Z. Rowland, Lukáš Frýd","doi":"10.24132/JBT.2020.10.4.4_8","DOIUrl":"https://doi.org/10.24132/JBT.2020.10.4.4_8","url":null,"abstract":"The manufacturing industry represents the most important part of gross output in the Czech Republic. In the long run, it is necessary for the Czech industry to be competitive. At the same time, it can be assumed that foreign pressure on the Czech manufacturing industry will at least partially transform into pressure on professional and scientific activities. Science and research thus play a key role. The aim of the article is to analyse the impact of work efficiency in the branch of professional, scientific, technical, administrative and support service activities (i.e. sections M and N of the CZ NACE classification of economic activities) on the manufacturing industry (section C). Productivity is measured as gross value added to the labor. The quarterly data of the Czech Statistical Office for the period 1995-2020 are used for the analysis. Time series are processed using a Census X12 filter; all variables are tested using the ADF test in two variants for the presence of a unit root. The testing of the long-term relationship is conducted by means of the Johansen test. The results show that both productivity delays in sector C and sectors M and N have a statistically significant impact on productivity in sector C. However, a positive productivity shock in sector C has a negative impact on current productivity and, conversely, a positive shock in productivity in branch M + N in t-1 is positively reflected in branch C at time t.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079381","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

Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systému 基金计划是丹麦养老金制度财务可持续性的可能解决方案

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.4.49_60

Jan Pokorný, Pavlína Hejduková

{"title":"Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systému","authors":"Jan Pokorný, Pavlína Hejduková","doi":"10.24132/JBT.2020.10.4.49_60","DOIUrl":"https://doi.org/10.24132/JBT.2020.10.4.49_60","url":null,"abstract":"The financial sustainability of pension systems is one of the crucial topics in the context of population aging. The issue of financial sustainability is primarily associated with public unfunded pension schemes, where there is an increase in future expenditures and a reduction in income due to the demographic structure. A possible solution to this problem is represented by the introduction of fund schemes into the design of the pension system which is recommended by the World Bank. But it brings certain risks for pension systems. An example of the implementation is Denmark, where the public fund scheme ATP exists in the first pillar and the second pillar is funded and managed by private companies. The aim of this paper is to present the Danish pension system with a focus on fund schemes and their differences with emphasis on management. This paper uses a literature review and analysis of quantitative data in the form of a time series. Data are used from Stat Bank and Forsikring & Pension. Next, the synthesis method is used to summarize the findings. The conclusions of the paper provide a basic overview of Danish pension fund schemes and can be an inspiration for possible reforms of pension systems in other countries.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079716","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

Taxation of non-profit organizations and tax assignments in the Visegrad countries 在维谢格拉德国家的非营利组织和税收分配的税收

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/jbt.2021.11.3.3_15

Milena Otavová, Pavel Semerád, Matěj Maják, J. Gláserová

{"title":"Taxation of non-profit organizations and tax assignments in the Visegrad countries","authors":"Milena Otavová, Pavel Semerád, Matěj Maják, J. Gláserová","doi":"10.24132/jbt.2021.11.3.3_15","DOIUrl":"https://doi.org/10.24132/jbt.2021.11.3.3_15","url":null,"abstract":"The tax regime and the subsequent funding of non-governmental non-profit organizations through the institution of tax assignations in the Visegrad countries is the main topic of this paper.The issue of taxation is discussed with the aim of proposing changes and recommendations and reducing administrative costs of non-profit organizations in the Czech Republic. In the area of financing, the issue of tax assignations as one of the options of state financial support for the non-profit sector is explored.They are not introduced in the Czech Republic, however, in the other countries of the Visegrad countries this institution is already incorporated into their tax systems. The aim of the paper is to confirm or possibly refute the benefits of the concept of tax assignations for the current Czech tax system. The impacts of the introduction of tax assignations are identified on the basis of comparison of tax models. Analysis of statistical data was used to explore whether tax assignations affected the amount of transfers to non-governmental organizations and whether tax assignations could be an additional source of funding for non-profit organizations in the Czech Republic.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"132 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69081836","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

MICE v době (po)koronavirové: Přechodný stav nebo trvalá redefinice oboru? （后）冠状病毒时期的MICE：该领域的过渡状态还是永久性重新定义？

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/jbt.2021.11.3.43_55

Kateřina Chvátalová

{"title":"MICE v době (po)koronavirové: Přechodný stav nebo trvalá redefinice oboru?","authors":"Kateřina Chvátalová","doi":"10.24132/jbt.2021.11.3.43_55","DOIUrl":"https://doi.org/10.24132/jbt.2021.11.3.43_55","url":null,"abstract":"This article aims to describe and analyze the situation in the MICE part of the tourist business. MICE is struggling because of the coronavirus pandemic leaving many suppliers and parts of the industry on the verge of survival. MICE is a complex ecosystem that was able to generate significant economic benefits to business destinations before 2020. For instance Prague, one of the top 10 world most popular congress destinations in 2019, experienced an enormous decline in 2020 due to the COVID-19 pandemic. Compared to year 2019, 78.9% fewer congresses, conferences and other MICE events took place in the Czech capital city (Muška, 2021). The industry is trying to restart itself, but it is necessary to define the possibilities of implementing large-scale mass business events, new hygienic rules and conditions, legal description of the situation and support at the governmental as well as supranational level. The description of the current state and the reflection of the measures taken so far and the possibilities of implementing actions during the pandemic will answer the question of whether it is possible to return to MICE in pre-coronavirus state or if it is necessary to redefine the industry as such.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69081938","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

Optimalizační procedura pro agregaci pořadí v úlohách vícekriteriálního rozhodování 多准则决策任务中聚合次序的优化方法

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.3.57_63

Josef Jablonský

引用次数: 0

Faktory ovlivňující výkonnost podniku – analýza empirických dat 影响公司业绩的因素——实证数据分析

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.4.34_40

Marta Nosková

{"title":"Faktory ovlivňující výkonnost podniku – analýza empirických dat","authors":"Marta Nosková","doi":"10.24132/JBT.2020.10.4.34_40","DOIUrl":"https://doi.org/10.24132/JBT.2020.10.4.34_40","url":null,"abstract":"The question of business performance assessment has been discussed by many researchers. Some resulting indicators of business performance can be applied in all enterprises (e.g. ROE, ROA), some have limited use (e.g. Tobin ́s Q). This paper focuses on finding the aspects (indicators), that could affect business performance itself, rather than to propose new indicators of business performance. The results of this analysis could help the management of enterprise to focus on the right objectives in the future. The research adopted quantitative approach. It is based on analysis of fourteen indicators (i.e. their values) processed in order to prove or disprove their statistical interrelationship with chosen performance indicators (ROE, ROS). The dataset, describing 784 large enterprises in the Czech Republic, was downloaded from Albertina – Gold edition. Data were statistically tested using Spearman ́s correlation coefficient. Findings of this research indicate that in the case of few indicators (such as Equity or Total debt in the case of ROS) the relationship can be proven. These indicators are presented, and results are discussed in the paper, together with the possible future research.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079332","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

Publishing as a subject of the creative industries in the context of its economic performance and protection of intellectual property rights 出版作为创意产业的主体在其经济表现和知识产权保护的背景下

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.3.39_49

Helena Majdúchová, M. Barteková

{"title":"Publishing as a subject of the creative industries in the context of its economic performance and protection of intellectual property rights","authors":"Helena Majdúchová, M. Barteková","doi":"10.24132/JBT.2020.10.3.39_49","DOIUrl":"https://doi.org/10.24132/JBT.2020.10.3.39_49","url":null,"abstract":": Creativity has been considered a new type of competitive advantage in recent years. It becomes the basis of a new direction, a new economic paradigm - creative economy. The aim of this paper is to evaluate the economic performance of creative industries in the publishing segment. The indicator dependence of profit on sales, with the exception of other publishing activities (issuing stamps, checks, banknotes, etc.), reaches Multiple R values close to 1, it confirms a strong addiction, it is moving in the range of 0.98-0.36. The strongest dependence is shown in other software publishing activities. The strong dependence of profit on sales is a signal for the companies to carefully monitor the causes of changes in their revenues, to use qualified tools to increase revenues such as discounts, rebates, delivery terms, etc. The dependence of profit on assets shows lower values, with the exception of publishing magazines and periodicals, Multiple R is in the range of 0.99-0.50. The protection of intellectual property thus becomes an elementary precondition for preserving the potential of the creative and cultural industries. There is a need to raise European citizens' awareness of the value of copyright, as well as the benefits for the development of a prosperous European legal market.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079338","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