Acta Oeconomica Pragensia最新文献_第2页

Higher earnings in large firms? Employer size-wage relation in the Czech Republic 大公司的收益更高?捷克共和国的雇主规模-工资关系

Acta Oeconomica Pragensia Pub Date : 2019-09-01 DOI: 10.18267/j.aop.618

D. Bílková

{"title":"Higher earnings in large firms? Employer size-wage relation in the Czech Republic","authors":"D. Bílková","doi":"10.18267/j.aop.618","DOIUrl":"https://doi.org/10.18267/j.aop.618","url":null,"abstract":"Current research is primarily focused on the wage issue in the Czech Republic in relation to the size of the enterprise. This paper examines the development of wage rates in companies classified by the number of employees from the 2008 economic crisis onwards. Since the analysis and estimation of current trends in wage differentiation based exclusively on average and median wages are insufficient, moving from level characteristics to the entire frequency distribution appears justifiable. Wage distribution models based on three-parameter lognormal curves and broken down by the number of company employees were constructed to trace wage developments from the onset of the recession; the starting points of the curves represent the minimum wage in the respective year. The remaining two parameters were estimated utilising the maximum likelihood method. Having applied the curves, the proportions of employees with wages not exceeding a certain threshold were calculated. With the gross monthly wage dependence on the company size having been verified via one-way analysis of variance, the research has confirmed that large foreign firms provide the highest possible paying jobs. The average wage difference between the very large and the smallest organizations was calculated to reach almost 15,500 CZK; average wages in the latter firms representing only 55% of those earned in the former companies. As for the median wage, the difference amounts to almost 14,000 CZK. It has also been proven that an estimated 91.40% of employees in the smallest firms do not achieve the average wage, whereas in large and very large companies this share is estimated at 47.10% and 51.56%, respectively.","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":"47849235","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

Hybrid Orientation of Organizational Identity and Its Relation to Particular Organizational Components 组织身份的混合取向及其与特定组织成分的关系

Acta Oeconomica Pragensia Pub Date : 2019-09-01 DOI: 10.18267/j.aop.619

Miloslava Hiršová, L. Komárková, P. Pirožek

{"title":"Hybrid Orientation of Organizational Identity and Its Relation to Particular Organizational Components","authors":"Miloslava Hiršová, L. Komárková, P. Pirožek","doi":"10.18267/j.aop.619","DOIUrl":"https://doi.org/10.18267/j.aop.619","url":null,"abstract":"In coping with organizational changes in the current turbulent environment, focus is primarily placed on structural, \"hard\" factors, while socio-dynamic processes, which are related to them, are somewhat overlooked. Organizational identity represents the output of processes of staff identification with the organization. We focus on four types of organizational identity orientation: team, working groups, individual and especially hybrid. The goal of this paper is to detect whether the presumed heritage of identity of the socialist organization - in the form of hybrid orientation - persists in the period of transition, and how this orientation relates to selected characteristics of organizations today. Our study is based on the questionnaire survey among 219 organizations and shows that hybrid orientation of identity is still present either directly or can be hidden behind the form of working groups. Results of multiple ordinal regression analysis demonstrate that hybrid orientation of identity prevails in organizations with weak organizational culture that can provide an environment for the manipulative enforcement of individual interests. Our study is an attempt to understand how differences in organizational design may be associated with the arrangement of social relations and be reflected in the form of organizational identity orientations. A better understanding of these processes can improve managerial decision-making in situations when the change of external conditions raises the change of internal settings.","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":"47341710","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

Performance Myopia: The Effect of Pay-For-Performance Incentives on Exploration and Coordination 绩效短视:绩效薪酬激励对探索与协调的影响

Acta Oeconomica Pragensia Pub Date : 2019-05-01 DOI: 10.18267/J.AOP.616

Věra Králová, P. Král

{"title":"Performance Myopia: The Effect of Pay-For-Performance Incentives on Exploration and Coordination","authors":"Věra Králová, P. Král","doi":"10.18267/J.AOP.616","DOIUrl":"https://doi.org/10.18267/J.AOP.616","url":null,"abstract":"Incentives are one of the core practices of strategic human resource management and their effect on motivation and performance has been studied extensively. Particular attention is devoted to pay-for-performance (PFP) incentives while research on the effect of PFP incentives on performance has produced contradictory results. More importantly, incentives are not an isolated process; the effect of incentives goes beyond individual or organisational performance because they affect an entire organisation. Although incentives are included in most organisational design frameworks, the effect of incentives on other organisational design components has been neglected. The study uses the organisational design framework to focus on neglected relations between incentives and other organisational design components. The purpose of the study is to explore what are the organisational design components and how they are influenced by PFP incentives. A case study research design was used. The data was collected in a small company in which the incentive system was changed to PFP incentives as a part of substantial changes in the organisational design. Data was collected through interviews with employees, supported by internal documentation and observation. Thematic analysis was used to analyse the data. In the case, the PFP incentives led to higher performance although the PFP incentives restricted the new exploratory strategy and harmed cooperation. The effect of the PFP incentives on exploration and cooperation was slow, and hardly visible, predominantly as a result of unintentionally deviated attention.The study points out that focusing solely on performance when designing incentive systems may be myopic because PFP incentives may have a detrimental effect on other organisational design components. Based on the results, the paper provides a set of suggestions to consider when implementing PFP incentives.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45077918","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

Labels Referring to Czech Origin 捷克原产地标签

Acta Oeconomica Pragensia Pub Date : 2019-05-01 DOI: 10.18267/J.AOP.615

Martina Korecká

{"title":"Labels Referring to Czech Origin","authors":"Martina Korecká","doi":"10.18267/J.AOP.615","DOIUrl":"https://doi.org/10.18267/J.AOP.615","url":null,"abstract":"The globalisation of markets leads to increased competition and the commodification of products. Research has led to growing customer interest in the Country of Origin (COO) when buying grocery. The COO is one of the crucial aspects of buying decisions and can provide a competitive advantage to local producers when differentiating from foreign rivals on the Czech market. However, there are labels where the COO have different conditions for branding. The aim of the article is to analyse COO labels and the quality referring to Czech origin in selected domestic grocery. The COO conditions serve as an evaluation criterion for labels. A descriptive and comparative analysis is used to achieve the goal, with each label examining the conditions for branding in relation to the COO of products. The source of information of the labels was the methodologies, regulations, the bulletin, website and rules for branding. In the case of inadequate information on the COO conditions, the data was acquired by interview or e-mail. The result of the analyses is the comparison of the COO and quality labels in terms of the product origin criterion. The final table summarises the results of the analyses and provides a preview of the situation of the labels on the Czech market. The results indicate that a number of labels refer to the COO by graphic design and the term. However, the COO of the product is not a primary criterion for branding. As the results show, the situation in the Czech market may be unclear. Primarily, labels do not have to state the COO or to be a quality identifier. Labels of the COO and quality are often purpose-designed by government, and profit or non-profit entities to highlight product parameters.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49046442","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

Macroeconomic Cycle Made Visible in Real Terms as Protection against Asset Illusion 以实际价格可见的宏观经济周期防范资产幻觉

Acta Oeconomica Pragensia Pub Date : 2019-05-01 DOI: 10.18267/J.AOP.614

Uwe Bergold

引用次数: 0

Early Defect Detection Using Clustering Algorithms 基于聚类算法的早期缺陷检测

Acta Oeconomica Pragensia Pub Date : 2019-05-01 DOI: 10.18267/J.AOP.613

Blanka Bártová, V. Bína

{"title":"Early Defect Detection Using Clustering Algorithms","authors":"Blanka Bártová, V. Bína","doi":"10.18267/J.AOP.613","DOIUrl":"https://doi.org/10.18267/J.AOP.613","url":null,"abstract":"Product quality is a crucial issue for manufacturing companies, so it is essential to take note of any emerging product defects. In contrast to the use of traditional methods, the \"modern\" constantly evolving data mining methods are now being more frequently used. The main objective of this paper is to detect the potential cause or the area of the production process where the majority of product defects arise. The dataset from the semiconductor manufacturing process has been used for this purpose. First, it was necessary to address dataset quality. Significant multicollinearity was found in the data and to detect and delete the collinear variables, correlations and variance inflation factors have been used. The MICE-CART method has been used for the imputation because the original dataset contained more than 5% of random missing values. In further analysis, the K-means clustering method has been used to separate the failed products from the flawless ones. Following this, the hierarchical clustering method has been used for the failed product to create groups of product defects with similar properties. For the optimal number of clusters, the determination of the BIC method has been used. Five clusters of products have been made although only three can be classed as important for further analysis. These groups of products should be directly subjected to the analysis in the production process, which can assist in identifying the source of scarcity.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49225327","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: 3

The Relationship between Strategy and Competitiveness in Breweries - A Pilot Study 啤酒企业战略与竞争力关系的初步研究

Acta Oeconomica Pragensia Pub Date : 2019-05-01 DOI: 10.18267/J.AOP.617

I. Musilová

{"title":"The Relationship between Strategy and Competitiveness in Breweries - A Pilot Study","authors":"I. Musilová","doi":"10.18267/J.AOP.617","DOIUrl":"https://doi.org/10.18267/J.AOP.617","url":null,"abstract":"The current competitive environment is characterised by increasing uncertainty and discontinuity and the brewing industry, which is the subject of the article, is no exception. The primary objective of enterprises is to ensure competitiveness based on a sustainable competitive advantage. The choice and implementation of an appropriate strategy is an important step to sustainable success. The aim of this article is to verify the methodology regarding three basic themes of the dissertation: socio-culture environment, strategy and competitiveness. Two breweries of various sizes operating in Czech brewing were the main research sample - a small and medium-sized brewery. Mixed research methods were applied, a questionnaire and semi-structured interviews. The questionnaire was conducted with consumers to analyse the external environment. Other primary data was collected at selected breweries through semi-structured interviews and field research, followed by a search of secondary data - brewery documents including the annual accounts. Pilot research has verified that the methods chosen are suitable for determining the strategy used by the analysed breweries. The next step in the long-term horizon is to verify the link between strategy and economic performance/competitiveness.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45367485","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 ADDED TAX IN REORGANISATION 重组中的增值税

Acta Oeconomica Pragensia Pub Date : 2018-12-01 DOI: 10.18267/j.aop.611

V. Žalud, J. Králíček

{"title":"VALUE ADDED TAX IN REORGANISATION","authors":"V. Žalud, J. Králíček","doi":"10.18267/j.aop.611","DOIUrl":"https://doi.org/10.18267/j.aop.611","url":null,"abstract":"This paper discusses the current Czech and European legal framework applicable to the adjustment to the taxable amount with respect to claims partially cancelled due to the insolvency of the customer resolved by reorganisation. The partial cancellation, according to the authors, serves as grounds to adjust a taxable amount under the EU VAT Directive. The supplier is entitled to issue a corrective invoice and claim a refund of a proportion of the VAT paid with respect to the delivery of goods or services to an insolvent debtor. However, such practice is not yet followed by the Czech tax authorities who do not allow for a reduction of a taxable amount in reorganisation and only allow such reductions in the case of bankruptcy liquidation. The paper argues that this approach is not compatible with European law. Moreover, such a different treatment of VAT payers in bankruptcy liquidation (resulting in higher satisfaction of VAT taxpayers as creditors) puts reorganisation at a considerable disadvantage and is contrary to the basic principles of insolvency law. Finally, the paper argues that the corresponding claim of the tax authority resulting from the VAT base adjustment constitutes a standard pre-insolvency claim and should not be preferred in the insolvency proceedings under Czech law.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42973507","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

Radovan Richta - The Predecessor of the Club of Rome and the 4.0 Vision 拉多万·里奇塔-罗马俱乐部的前身和4.0愿景

Acta Oeconomica Pragensia Pub Date : 2018-12-01 DOI: 10.18267/j.aop.612

P. Širůček, Zuzana Džbánková

引用次数: 1

The Minimum Wage in the Neoclassical and the Behavioural Labour Market Theory 新古典主义中的最低工资与行为劳动市场理论

Acta Oeconomica Pragensia Pub Date : 2018-12-01 DOI: 10.18267/j.aop.610

Dagmar Brožová

{"title":"The Minimum Wage in the Neoclassical and the Behavioural Labour Market Theory","authors":"Dagmar Brožová","doi":"10.18267/j.aop.610","DOIUrl":"https://doi.org/10.18267/j.aop.610","url":null,"abstract":"The question of the minimum wage has been constantly discussed in scientific economic literature. The dominant economic paradigm is neoclassical economics, which must cope with the attacks from modern streams of economic thought. The article analyses the fundamental differences in the approaches of the mainstream neoclassical and modern behavioural approach to labour economics. The comparison of the neoclassical and behavioural interpretation of the minimum wage points to the basic differences in the approach to the minimum wage. Neoclassical economics is founded on the theoretical basis of the competitive market and presents a reserved attitude to the minimum wage. From the position of positive economics, it demonstrates the decline in employment and the rise in unemployment as a consequence of this external intervention into market forces. It is, in essence, considered as inefficient redistribution, which acts as demotivation. Behavioural economics stems from imperfectly competitive labour markets and applies a normative approach: it articulates what the minimum wage should be. This line of reasoning leads to the concept of a “living wage” and a “social wage”. The empirical studies support both the neoclassical and the behavioural approach towards labour markets. It would seem suitable to consider markets according to the type of competition and treat them differently regarding impact assessment and eventual minimum wage introduction.","PeriodicalId":30851,"journal":{"name":"Acta Oeconomica Pragensia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42745854","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