Acta Oeconomica Pragensia最新文献

Global Public Goods: The Case for the Global Earth Observation System of Systems 全球公共产品:全球地球观测系统的案例

Acta Oeconomica Pragensia Pub Date : 2023-12-01 DOI: 10.18267/j.aop.583

Miloslav Machoň

引用次数: 0

Insolvency Forecasting through Trend Analysis with Full Ignorance of Probabilities 在完全忽略概率的情况下，通过趋势分析进行破产预测

Acta Oeconomica Pragensia Pub Date : 2020-05-31 DOI: 10.18267/j.aop.625

Tomáš Poláček, Markéta Kruntorádová

引用次数: 0

Experimental Use Of a Market-Based Approach to the Efficient Allocation of Resources within the Government Budget 以市场为基础的方法在政府预算中有效配置资源的试验

Acta Oeconomica Pragensia Pub Date : 2020-05-31 DOI: 10.18267/j.aop.624

V. Štípek

{"title":"Experimental Use Of a Market-Based Approach to the Efficient Allocation of Resources within the Government Budget","authors":"V. Štípek","doi":"10.18267/j.aop.624","DOIUrl":"https://doi.org/10.18267/j.aop.624","url":null,"abstract":"The aim of this article is to test the possibility of a more efficient allocation of resources using market tools when proposing the government budget. The tool is the distribution of ownership rights when designing individual chapters of the budget at the specific stage of the government budget finalisation. The assumption is that the exchange of ownership rights between the individual chapters would lead to a more efficient allocation of resources than mere negotiation. The precondition is the correct setting for such negotiation. For this reason, the article uses an economic experiment in which three budget chapters of expenditure (industry, education, transport) can exchange ownership rights with allocated funds for the following areas: salary expenditure, investment, current expenditure. The design of the experiment is based on a review of relevant studies and literature; illustrative data used in the experiment correspond to the current reality. The article shows these innovative possibilities based on the conducted experiments where the roles were divided between the group of participants representing the individual ministries while the needs and possibilities of the ministries to exchange resources were defined within a set framework of the experiment rules and using the government budget of the Czech Republic for 2020 as the example. The article also implies the possible applications of this method. This method is generally applicable under the proper method design.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":"27 1","pages":"3-16"},"PeriodicalIF":0.0,"publicationDate":"2020-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43737001","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

Value Preferences and Frustration in the Workplace 工作场所的价值偏好和挫败感

Acta Oeconomica Pragensia Pub Date : 2020-05-31 DOI: 10.18267/j.aop.626

Martina Glaserová

{"title":"Value Preferences and Frustration in the Workplace","authors":"Martina Glaserová","doi":"10.18267/j.aop.626","DOIUrl":"https://doi.org/10.18267/j.aop.626","url":null,"abstract":"A long-term personnel crisis, especially among nursing staff, has been tormenting the Czech healthcare sector despite the fact that average salaries are continuously increasing. Therefore, the financial remuneration factor is not decisive for employee retention. There are a number of other factors influencing the turnover rate, such as job satisfaction and the role of clarity although this paper deals with the influence of value preferences. The aim of the study was to map the value preferences of employees in two departments of a selected healthcare facility. Technical staff members work for the first department while the other department involved medical staff. The comparison also focused on the values that were attributed by the employees to the organisation. Furthermore, the extent of the value setting by managers reflected in their management style and how it affects the frustration of their subordinates was investigated. The data needed to evaluate the above-mentioned objectives was obtained through a questionnaire based on The Portrait Value Questionnaire. The data obtained was converted into comparable values and further evaluated through the calculation of mean values and correlation analysis. It was found in selected workplaces of the given organisation that the individual value settings of employees and their perception of organisational values do not match. Furthermore, the frustration experienced by staff in a given workplace is related to the management style of their superiors, which is affected by their value preferences. By identifying the value setting of employees and its alignment with the organisation, it is possible to better understand the internal environment of the organisation in connection with the effort to retain employees and with regard to their further motivation and achieving alignment with the values of the organisation.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":"27 1","pages":"31-44"},"PeriodicalIF":0.0,"publicationDate":"2020-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41377043","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

Crisis Management Process - A Literature Review and a Conceptual Integration 危机管理过程——文献综述与概念整合

Acta Oeconomica Pragensia Pub Date : 2020-05-31 DOI: 10.18267/j.aop.628

Veronika VaĹĄĂÄkovĂĄ

{"title":"Crisis Management Process - A Literature Review and a Conceptual Integration","authors":"Veronika VaĹĄĂÄkovĂĄ","doi":"10.18267/j.aop.628","DOIUrl":"https://doi.org/10.18267/j.aop.628","url":null,"abstract":"The 21st-century business environment requires permanent crisis management. Nowadays, managers seek to deal with a potential crisis effectively, with minimum losses or to avert the potential crisis in the best case. It can be noted that crisis managers must react proactively. Crisis management (CM) can be generally characterised as sets of approaches, measures and methods used in situations where managerial skills are no longer sufficient. The goal is obvious: minimise the impact of the crisis or avoid a potential crisis. The purpose of this paper is a literature review of crisis management approaches and, based on its summarisation, to propose a conceptual model respecting the proactive features and variables of the crisis management process. The paper highlights various definitions of CM approaches by various academic researchers and some empirical studies. A total of 98 literature sources have been reviewed for the research contribution. Particular attention is given to proactive models, which were described by many authors. All these models and approaches are analysed. The paper`s findings discuss crisis management process features and proactive aspects in a proposed Proactive Crisis Management Process (PCMP) model.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46232448","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: 13

A Discussion Paper on Accounts Payable Ratio 关于应付账款比率的讨论文件

Acta Oeconomica Pragensia Pub Date : 2020-05-31 DOI: 10.18267/j.aop.630

Cenap Ilter

{"title":"A Discussion Paper on Accounts Payable Ratio","authors":"Cenap Ilter","doi":"10.18267/j.aop.630","DOIUrl":"https://doi.org/10.18267/j.aop.630","url":null,"abstract":"Generally speaking, financial accounting textbooks are in harmony on the explanation of accounts payable and accrued liabilities/expenses. However, the same thing cannot be said for accounts payable turnover and days in accounts payable ratios. Different financial accounting textbooks and academic papers have different explanations for the accounts payable turnover ratio. The extant literature on the ratio is mainly comprised of two groups of authors. The first group relates the ratio to purchases and the second group relates the ratio to cost of goods sold (COGS). Purchases, in a purely theoretical sense, relate to periodic inventory method, whereas the perpetual inventory method relates purchases with inventory (being debit) and accounts payable (being credit). The second major group who explain the ratio by using the COGS figure ignore what is included in COGS. It should not include depreciation, amortisation, payroll and interest expenses to be meaningful for the purposes of the calculation of the ratio. In practice, manufacturing companies do not attempt to calculate these ratios due to the difficulty of obtaining the figures. These ratios can only be truly calculated from within the company if need be. Their accounting departments will be able to calculate the ratio correctly since they can reach the data. Any financial analyst not being able to reach a detailed breakdown of the expenses of the companies whose shares are being traded in stock exchanges will not able to calculate these ratios.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":"27 1","pages":"85-94"},"PeriodicalIF":0.0,"publicationDate":"2020-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42413181","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

Bernard Bolzano - Utopian Visionary 伯纳德·博尔扎诺——乌托邦幻想家

Acta Oeconomica Pragensia Pub Date : 2020-05-31 DOI: 10.18267/j.aop.631

P. Širůček, Jaroslav Šetek

引用次数: 0

Inflation and devaluation effects on financial statements: The case of Turkey in 2018 通货膨胀和贬值对财务报表的影响：以2018年土耳其为例

Acta Oeconomica Pragensia Pub Date : 2019-09-01 DOI: 10.18267/j.aop.621

Cenap Ilter

{"title":"Inflation and devaluation effects on financial statements: The case of Turkey in 2018","authors":"Cenap Ilter","doi":"10.18267/j.aop.621","DOIUrl":"https://doi.org/10.18267/j.aop.621","url":null,"abstract":"Turkey has had another year of high inflation and high devaluation in its economic history. This has had negative consequences on growth and the future prospects of the country. This paper analyses the consequences of high inflation and the devaluation rates on financial statements. Inflation and devaluation create difficulties for both local companies and foreign subsidiaries in terms of financial reporting. A model company's transactions have been used to show the effects of inflation and devaluation on financial statements. The application of different IAS based reporting methods will create discrepancies for companies and especially foreign subsidiaries will be the ones most affected. Those who apply IAS 29 will have less loss and pay local taxes compared to companies who apply IAS 21 based reporting where no taxes are paid due to the considerable amount of losses. On the other hand, local companies not applying any of these rules will pay the highest amount of taxes, since the government did not request the restatement of financials based on IAS 29. The unclear rules create discrepancies on financial reporting and unbalanced competition. This paper purports that IAS 29 application will lead the financial statements to be presented fairly both for local and foreign subsidiaries in Turkey for the year of 2018.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46615690","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

Financial performance of eponymous firms in the Czech Republic 捷克共和国同名公司的财务业绩

Acta Oeconomica Pragensia Pub Date : 2019-09-01 DOI: 10.18267/j.aop.620

O. Machek, M. Machek, Michele Stasa

引用次数: 1

The Importance of Competency Model Development 胜任力模型开发的重要性

Acta Oeconomica Pragensia Pub Date : 2019-09-01 DOI: 10.18267/j.aop.622

Aija Staškeviča

{"title":"The Importance of Competency Model Development","authors":"Aija Staškeviča","doi":"10.18267/j.aop.622","DOIUrl":"https://doi.org/10.18267/j.aop.622","url":null,"abstract":"Personal competencies are significant predictors of employee outcome. Nowadays, due to the rapid development of technologies and increased automation level, competency requirements have changed. Therefore, experts develop and make regular updates in the general competencies and in the specific competency models for each industry. In 2018, the European Commission developed the Council Recommendation on Key Competencies for Lifelong Learning, which defines the core competencies necessary to improve performance, to sustain current standards of living and to adapt to market changes. Competency models are particularly significant in order to produce innovations where the educational level and knowledge and the skills and attitude of employees are essential.The purpose of the research is to define the basic concepts of actual competency models and to determine the advantages of their development. This research is a literature review for building a literature background for the next stage of the investigation, which will be empirical research. The outputs of this research are four hypotheses on the influence of the practical application of competency models, including the use of competency models in the development and implementation of training programmes as a positive impact on learners' results and attitude. Use of general competency models does not ensure the implementation of fully-fledged competency-based training programmes in a specific area.The literature review has identified that the major advantages of the development and use of competency models are improved performance and evaluation system optimisation. It is essential for each industry to identify its own competency requirements although there are still specific industries in which competency models have not yet been fully developed. It is concluded that most of the research evidence on competencies is, nevertheless, related to medium and large sized companies and industrial plants. Different approaches are required to analyse and develop competency models depending on the company size.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67789569","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: 10