{"title":"Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic","authors":"Michal Krajňák","doi":"10.2478/bsrj-2023-0005","DOIUrl":"https://doi.org/10.2478/bsrj-2023-0005","url":null,"abstract":"Abstract Background The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal rate was linear. Objectives The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity. Methods/Approach The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity. Results In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level. Conclusions Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134994514","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}
Katarina Tomičić-Pupek, Martina Tomičić Furjan, Igor Pihir, Neven Vrček
{"title":"Disruptive Business Model Innovation and Digital Transformation","authors":"Katarina Tomičić-Pupek, Martina Tomičić Furjan, Igor Pihir, Neven Vrček","doi":"10.2478/bsrj-2023-0001","DOIUrl":"https://doi.org/10.2478/bsrj-2023-0001","url":null,"abstract":"Abstract Background Innovating how organisations run their business is a strategic decision to create more value for customers using or consuming the product and/or service provided. In addition to the incentive of everybody embracing digital transformation, digital technologies, and digital innovation, which frame changes of operating business models today, disruptions, i.e., another incentive that occurs suddenly and impacts globally, all force businesses to adapt and change. Objectives This research aims to provide a conceptual model that can be used for organisations to evaluate and propose feasible options for responding to disruptions that influence the businesses’ strategic innovation initiatives while assisting decision-makers in choosing the most appropriate option. Methods/Approach Considering internal and external factors that influence digital transformation, the conceptual framework is designed to assess readiness and willingness to transform and create opportunities for future success digitally. Results A conceptual framework was developed, tested, and demonstrated in a case study. The case study organisation rated positively the composition of steps to be perf readiness and willingness and choose the most feasible option to change. Conclusions: The digital environment and the influence of disruptions force organisations to change. The conceptual framework developed in this research helps the management choose the most feasible change option about the real as-is and the desired to-be state.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134994513","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":"Assessing the Appraisal of Research Quality in Social Sciences and Humanities: A Case Study of the University of Montenegro","authors":"Dijana Vučković, Sanja Pekovic, Stevo Popović, Jovana Janinovic","doi":"10.2478/bsrj-2023-0007","DOIUrl":"https://doi.org/10.2478/bsrj-2023-0007","url":null,"abstract":"Abstract Background A noteworthy attempt has recently been made to extend the same or analogous evaluation criteria traditionally employed in natural and technical sciences to social sciences and humanities domains. However, this endeavor has sparked considerable reactions among researchers, leading to robust discussions and debates. Objectives This research aims to describe the scholars’ perception of the research quality evaluation in Montenegro's social sciences and humanities. Methods/Approach Focus-group interviews in which 25 interlocutors from various fields of social sciences and humanities were used. The participants discussed the given topic in five focus group interviews and were prompted by questions that specified the topic. Results Different perceptions occur within the social sciences and humanities and are visible within individual areas. Respondents think that the current way of evaluating the results of research work in social sciences and humanities ignores the specificities of research methodologies and practices. Conclusions The respondents show a common element of perception, i.e., that the research quality evaluation in the social sciences and humanities must be multidimensional, meaning that it must include the necessary indicators adjusted to concrete research field as much as possible but also contain agreeably qualitative criteria.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134994912","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}
Katarina Tomičić-Pupek, Martina Tomicic Furjan, Igor Pihir, N. Vrcek
{"title":"Disruptive Business Model Innovation and Digital Transformation","authors":"Katarina Tomičić-Pupek, Martina Tomicic Furjan, Igor Pihir, N. Vrcek","doi":"10.2139/ssrn.3975574","DOIUrl":"https://doi.org/10.2139/ssrn.3975574","url":null,"abstract":"Abstract Background Innovating how organisations run their business is a strategic decision to create more value for customers using or consuming the product and/or service provided. In addition to the incentive of everybody embracing digital transformation, digital technologies, and digital innovation, which frame changes of operating business models today, disruptions, i.e., another incentive that occurs suddenly and impacts globally, all force businesses to adapt and change. Objectives This research aims to provide a conceptual model that can be used for organisations to evaluate and propose feasible options for responding to disruptions that influence the businesses’ strategic innovation initiatives while assisting decision-makers in choosing the most appropriate option. Methods/Approach Considering internal and external factors that influence digital transformation, the conceptual framework is designed to assess readiness and willingness to transform and create opportunities for future success digitally. Results A conceptual framework was developed, tested, and demonstrated in a case study. The case study organisation rated positively the composition of steps to be perf readiness and willingness and choose the most feasible option to change. Conclusions: The digital environment and the influence of disruptions force organisations to change. The conceptual framework developed in this research helps the management choose the most feasible change option about the real as-is and the desired to-be state.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82303052","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}
Claudia de Freitas Michelin, Italo Fernando Minello, Julio Cezar Mairesse Siluk, Vinícius Jaques Gerhardt, Fernando de Souza Savian, Taís Bisognin Garlet
{"title":"Analysis of Entrepreneurial Behaviour in Incubated Technology-Based Companies","authors":"Claudia de Freitas Michelin, Italo Fernando Minello, Julio Cezar Mairesse Siluk, Vinícius Jaques Gerhardt, Fernando de Souza Savian, Taís Bisognin Garlet","doi":"10.2478/bsrj-2023-0003","DOIUrl":"https://doi.org/10.2478/bsrj-2023-0003","url":null,"abstract":"Abstract Background The analysis of entrepreneurial behaviour in incubated technology-based companies can help managers to understand their characteristics and how these aspects can be maximized to increase the performance of the companies. Objectives This study proposes to measure the entrepreneurial behaviour of managers of technology-based companies in incubators in southern Brazil facing different stages of the business life cycle. Methods/Approach The Analytic Hierarchy Process is used to measure the entrepreneurial behaviour index of technology-based companies’ managers throughout the stage of the business life cycle. Results In the early stages, entrepreneurs have ample self-confidence and are willing to make quick decisions. In the intermediate stages, the entrepreneur shows greater persistence and effort in the tasks. In the later stages, the entrepreneur acquires a greater sense of group activity and punctuality in completing tasks. Conclusions This study analyses how managers demonstrate their entrepreneurial behaviour as the stages the company experiences. The results can help managers better understand their performance and actions reflected through their behaviours.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134994516","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}
Ola I.S. El Dardery, Ismail Gomaa, Adel R. M. Rayan, None Frendy, Ghada El Khayat, Sara H. Sabry
{"title":"Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation","authors":"Ola I.S. El Dardery, Ismail Gomaa, Adel R. M. Rayan, None Frendy, Ghada El Khayat, Sara H. Sabry","doi":"10.2478/bsrj-2023-0006","DOIUrl":"https://doi.org/10.2478/bsrj-2023-0006","url":null,"abstract":"Abstract Background Kaizen is a very important continuous improvement technique; however, measuring kaizen results/benefits have not been clearly and comprehensively addressed by the literature. Objectives This paper aims to propose a kaizen measuring system by integrating a Balanced Scorecard (BSC) and a Fuzzy Technique for Order Performance by Similarity to Ideal Solution (Fuzzy TOPSIS). Methods/Approach Three research instruments were distributed to kaizen experts to allocate kaizen benefits into the four BSC perspectives. The best measures of kaizen benefits were determined by employing the Fuzzy TOPSIS technique. Results The results present a kaizen performance evaluation system where the benefits were allocated into the four BSC perspectives, and the best measure for each kaizen benefit was chosen using fuzzy TOPSIS. Conclusions The research contributes to the literature by proposing a kaizen measurement system that will pair each benefit of using kaizen with BSC perspectives and measures, thus expanding the advantages of adopting kaizen to any sector or industry.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134994704","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}
Tamara Floričić, Irena Šker, Hermina Maras Benassi
{"title":"Enhancing Digital Promotion of Cultural Attractions: Assessing Websites, Online Marketing Tools and Smart Technologies","authors":"Tamara Floričić, Irena Šker, Hermina Maras Benassi","doi":"10.2478/bsrj-2023-0004","DOIUrl":"https://doi.org/10.2478/bsrj-2023-0004","url":null,"abstract":"Abstract Background Built heritage in developed tourism destinations presents a resource of attractiveness, and its presentation through digital technology impacts the perception of culture. Objectives The paper aims to determine opportunities for further development of digital promotion of cultural attractions by identifying the potential of websites, online marketing tools and smart technologies implemented by tourism attraction decision-makers. Methods/Approach Qualitative and qualitative research methods were used as longitudinal research and structured interviews with decision-makers of the tourist destination. Results Positive developments in implementing the digital promotion of cultural heritage during and after the pandemic are evident, but not fast enough considering the accelerated development of new smart technologies. At the same time, decision-makers recognise the importance of the digital promotion of cultural heritage. However, they are still unfamiliar with the possibilities of smart technology to affirm the digital promotion of cultural heritage. Conclusions The paper points to the conclusion of how the advantages and potentials of developing a smart culture in destinations, recognised as a strategic policy of development, are implemented in the digital marketing of heritage sites.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134994523","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":"An Extended RFM Model for Customer Behaviour and Demographic Analysis in Retail Industry","authors":"Thanh Ho, Suong Nguyen, Huong Nguyen, Ngoc Nguyen, Dac-Sang Man, Thao-Giang Le","doi":"10.2478/bsrj-2023-0002","DOIUrl":"https://doi.org/10.2478/bsrj-2023-0002","url":null,"abstract":"Abstract Background Customer segmentation has become one of the most innovative ways which help businesses adopt appropriate marketing campaigns and reach targeted customers. The RFM model and machine learning combination have been widely applied in various areas. Motivations With the rapid increase of transactional data, the RFM model can accurately segment customers and provide deeper insights into customers’ purchasing behaviour. However, the traditional RFM model is limited to 3 variables, Recency, Frequency and Monetary, without revealing segments based on demographic features. Meanwhile, the contribution of demographic characteristics to marketing strategies is extremely important. Methods/Approach The article proposed an extended RFMD model (D-Demographic) with a combination of behavioural and demographic variables. Customer segmentation can be performed effectively using the RFMD model, K-Means, and K-Prototype algorithms. Results The extended model is applied to the retail dataset, and the experimental result shows 5 clusters with different features. The effectiveness of the new model is measured by the Adjusted Rand Index and Adjusted Mutual Information. Furthermore, we use Cohort analysis to analyse customer retention rates and recommend marketing strategies for each segment. Conclusions According to the evaluation, the proposed RMFD model was deployed with stable results created by two clustering algorithms. Businesses can apply this model to deeply understand customer behaviour with their demographics and launch efficient campaigns.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134994363","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":"Lifelong Education in Economics, Business and Management Research: Literature Review","authors":"Ivana Vrdoljak","doi":"10.2478/bsrj-2023-0008","DOIUrl":"https://doi.org/10.2478/bsrj-2023-0008","url":null,"abstract":"Abstract Background Lifelong education includes formal and nonformal forms of learning during an individual's life cycle for the conscious and continuous development of one's quality and the quality of life in society. Objectives The goal of the research is to identify the most frequent research topics related to lifelong education in economics, business, and management research using a systematic literature review. Methods/Approach The study analysed 272 lifelong education papers in Business, Management, and Economics journals using bibliometric analysis, text mining, and Provalis Wordstat content analysis, identifying frequent journals, authors, nations, and funding entities. Results Research on lifelong education, focusing on older adults, critical thinking, quality of life, poverty reduction, professional training, and human capital, is primarily published in the International Journal of Lifelong Education. Four clusters have been identified. Conclusions The number of lifelong education papers is increasing, primarily published in educational journals. The most common keywords highlight its focus on human capital, supporting economic and social development.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134994692","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":"Digitalization in Teaching Economic Disciplines: Past, Current and Future Perspectives","authors":"Nikolina Dečman, A. Rep","doi":"10.2478/bsrj-2022-0012","DOIUrl":"https://doi.org/10.2478/bsrj-2022-0012","url":null,"abstract":"Abstract This special issue of Business Systems Research (SI of the BSR) highlights the past, current and future perspectives of digitalization in teaching economic disciplines. The emphasis has been put on digital competencies, the quality of e-learning, e-exams, digital tools, gamification, and digital and mobile technologies used in the teaching process in the field of economics. The main focus groups of the research are teachers and students from the economic field of education at both university and secondary school levels. Seven papers selected for this SI of the BSR present the digitalization era’s impact on teaching economic disciplines. The conducted research and publication of the papers are funded under the project “Challenges and practices of teaching economic disciplines in era of digitalization” (project no. 2020-1-HR01-KA202-077771), which is co-funded by the Erasmus+ Programme of the European Union.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83651504","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}