Entrepreneurship and Sustainability Issues最新文献_第5页

Analytical view of the profitability of commercial companies 商业公司盈利能力的分析观点

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(21)

Agneša Víghová, Iveta Košovská, Monika Hudáková

引用次数: 0

Promoting media literacy: Lithuanian students' experience 促进媒体素养:立陶宛学生的经验

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(17)

Gražina Čiuladienė, Gintarė Gulevičiūtė, Rūta Latinytė, Arvydas Guogis

引用次数: 0

Quality culture: a behavioral inspired way of quality in Slovak small and medium enterprises 质量文化:斯洛伐克中小企业质量的行为激励方式

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(13)

Denisa Malá, Ján Dobrovič, Mariana Sedliačiková, Anna Šatanová, Mykola Palinchak

{"title":"Quality culture: a behavioral inspired way of quality in Slovak small and medium enterprises","authors":"Denisa Malá, Ján Dobrovič, Mariana Sedliačiková, Anna Šatanová, Mykola Palinchak","doi":"10.9770/jesi.2023.11.1(13)","DOIUrl":"https://doi.org/10.9770/jesi.2023.11.1(13)","url":null,"abstract":". Corporate quality culture is perceived as a set of shared opinions, attitudes, ideas, interests and expectations in both the formal and informal relationships in quality management. An employee profile within the quality culture comprises three basic components: cognitive, affective and behavioral. The paper analyses the individual components of the employee profile within the Slovak small and medium enterprises and their impact on building a quality culture. The representativeness of the sample, based on the selected criteria (enterprise size and gender of respondents), was confirmed by Chi-square test. The research results were processed by the statistical programme IBM SPSS 19, using the methods of testing statistical hypotheses (Binomial test, Chi-square, Friedman, Wilcoxon, and Spearman tests), as well as the methods of descriptive statistics and data visualization. The paper'spaper's main contribution is the analysis of individual components of the employee profile and finding out their impact on building and maintaining a quality culture in the enterprise. The research results showed a strong dependence between the individual components of the employee profile.","PeriodicalId":47127,"journal":{"name":"Entrepreneurship and Sustainability Issues","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277669","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

The Role of ICT in transport and logistics processes management 信息通信技术在运输和物流过程管理中的作用

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(15)

Aurelija Burinskienė

{"title":"The Role of ICT in transport and logistics processes management","authors":"Aurelija Burinskienė","doi":"10.9770/jesi.2023.11.1(15)","DOIUrl":"https://doi.org/10.9770/jesi.2023.11.1(15)","url":null,"abstract":". The complexity of managing transport and logistics processes is a massive challenge in finding optimal management solutions that meet the requirements of green development. There are questions about management support for transport and logistics processes. In addition, the subtleties of developing solutions for maintaining existing transport and logistics activities highlight the complex nature of transport and logistics management processes. The article focuses on applying advanced solutions for the practical management of transport and logistics processes. In the transport and logistics sector, an increase in new suppliers of telemetry systems is observed every day, which has been going on for 4-5 years, and this is statistically visible in the IAA Transportation 2022 records of one of the largest biennial transport and logistics exhibitions. There is an evident growth in the number of participants of manufacturers and service providers of telemetry systems, which since the exhibition held in 2016 has more than doubled, while around the world, the number of new companies supplying telemetry systems has increased to more than 300 per year. The growth of competitiveness also impacts the development of functions that provide new opportunities for customers to make their business more efficient or to receive services that ensure a comfortable life. Digital information generated by vehicles, which, when systematized, is presented to the end driver, is gradually becoming the future of this area of business and leads to responsible resource utilization, monitoring, control, and utilization of user-friendly technologies, leading toward a more sustainable future. An analysis of scientific papers has proven that the theoretical link exists between telemetry systems and their application in the transport sector; however, the judge research gap is in applying different quantitative methods for solving transport problems with the help of telemetry solutions.","PeriodicalId":47127,"journal":{"name":"Entrepreneurship and Sustainability Issues","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277680","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

Discovery of tax evasion in the field of consumption taxes 消费税领域偷税漏税的发现

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(12)

Agneša Víghová

{"title":"Discovery of tax evasion in the field of consumption taxes","authors":"Agneša Víghová","doi":"10.9770/jesi.2023.11.1(12)","DOIUrl":"https://doi.org/10.9770/jesi.2023.11.1(12)","url":null,"abstract":": The state budget is the main instrument of state management. The most important source of income for the state budget is taxes, not only in Slovakia but also within the European Union. For the reason mentioned above, the tax area is the focal point of tax collection and recovery of tax arrears. An essential task of the state is to ensure efficient financial administration (tax and customs offices that carry out administration, control and enforcement proceedings), including a stable legislative system that effectively detects tax evasion. Tax evasion occurs most often in indirect taxes, i.e., in the case of VAT and consumption taxes. The article aims to point out typical illegal tax evasion in the consumption tax field and the fight against tax evasion. Analysis and comparison methods were used in the research. The analysis was carried out based on the data of the Financial Administration of the Slovak Republic, where the results of the control activities of the customs authorities were analyzed with a focus on consumption taxes. I drew attention to the most frequently occurring tax evasions in individual excise taxes as well as to the results of the investigation of the Criminal Office of the Financial Administration of the Slovak Republic in the detection of customs tax evasions and VAT on imports.","PeriodicalId":47127,"journal":{"name":"Entrepreneurship and Sustainability Issues","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277671","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

Dynamic model of the efficiency of small enterprises 小企业效率的动态模型

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(19)

Agnieszka Parkitna, Magdalena Gądek

{"title":"Dynamic model of the efficiency of small enterprises","authors":"Agnieszka Parkitna, Magdalena Gądek","doi":"10.9770/jesi.2023.11.1(19)","DOIUrl":"https://doi.org/10.9770/jesi.2023.11.1(19)","url":null,"abstract":". Previous considerations on the theory of the efficiency of small enterprises in the literature have not led to the creation of a comprehensive model. This is due to the ambiguity of the concept of efficiency and the lack of consistency in the subject matter. In the traditional approach, the efficiency measures needed to be improved for managing small organisations that compete in a turbulent environment. The measures included in the literature mainly refer to financial issues, whereas to a minimal extent, they refer to the future efficiency of the organisation. Therefore, the need to organise the problems raised in theoretical and research areas was indicated. This study aims to create a dynamic model of efficiency in a small enterprise. Quantitative analysis based on a representative sample of 455 organisations allowed the verification of the hypotheses, resulting in a comprehensive model of the efficiency of small enterprises. The empirical model coincided with the conceptual model. The model was validated on a sample of 336 service companies. On this basis, the company's efficiency occurs in a continuous cycle of its elements: economic efficiency, manufacturing efficiency, and effectiveness.","PeriodicalId":47127,"journal":{"name":"Entrepreneurship and Sustainability Issues","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277678","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

Integrated Acceptance Model for On-demand Car Functions: exploring determinants of drivers' acceptance 按需汽车功能的综合接受模型:探讨司机接受度的决定因素

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(8)

Tom Gräsner, Roland Vogt

{"title":"Integrated Acceptance Model for On-demand Car Functions: exploring determinants of drivers' acceptance","authors":"Tom Gräsner, Roland Vogt","doi":"10.9770/jesi.2023.11.1(8)","DOIUrl":"https://doi.org/10.9770/jesi.2023.11.1(8)","url":null,"abstract":". This research paper investigates the factors influencing drivers' acceptance of on-demand car functions (ODCFs) and proposes an integrated acceptance model specific to the ODCFs context. While limited marketing research has explored consumer responses to ODCFs, understanding the determinants of consumers' intention to accept ODCFs is crucial. Existing acceptance models, although effective in explaining variances in consumer behavior, need to be adapted and extended to enhance explanatory power in individual contexts. To address this gap, a comprehensive literature review on ODCFs and related domains was conducted, identifying 74 acceptance factors. Drawing upon the Unified Theory of Acceptance and Use of Technology (UTAUT), the Car Technology Acceptance Model (CTAM), and the identified factors, a multi-level acceptance model tailored to the ODCFs context was developed. At the meso-level, the baseline model incorporates factors such as exposure to ODCFs, domain-specific, symbolic-affective, and moral-normative factors. The micro-level pertains to distinct individual variance components, encompassing socio-demographic attributes, travel behavioral patterns, personality dispositions, and technological inclinations. These micro-level determinants exert a discernible influence on the factors situated at the meso-level of analysis. A partial model that considers cross-level influences and advocates for multi-level research to examine the contextual factors' impacts on acceptance empirically is proposed to operationalize the model. By adopting this approach, researchers can gain deeper insights into the acceptance of ODCFs and shed light on the mechanisms underlying consumer behavior in this specific context.","PeriodicalId":47127,"journal":{"name":"Entrepreneurship and Sustainability Issues","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136278928","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

Impact of leadership style on the use of accounting information for decision making 领导风格对会计信息决策使用的影响

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(9)

Amélia Ferreira da Silva, Belen Fernandez-Feijoo, Susana Gago-Rodriguez

引用次数: 0

Disproportions of the green economy in the selected countries 所选国家绿色经济的比例失调

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(18)

Viktorija Pceļina, Olga Lavrinenko, Alina Danileviča

引用次数: 0

Integrated security strategies in the context of hybrid threats in the Slovak Republic 斯洛伐克共和国混合威胁背景下的综合安全战略

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI: 10.9770/jesi.2023.11.1(14)

Antonín Korauš, Patrícia Krásná, Stanislav Šišulák, Stanislava Veselovská

{"title":"Integrated security strategies in the context of hybrid threats in the Slovak Republic","authors":"Antonín Korauš, Patrícia Krásná, Stanislav Šišulák, Stanislava Veselovská","doi":"10.9770/jesi.2023.11.1(14)","DOIUrl":"https://doi.org/10.9770/jesi.2023.11.1(14)","url":null,"abstract":". The presented study results from qualitative research conducted within the national project “Increasing Slovakia’s resilience to hybrid threats by strengthening public administration capacities”. Its content reflects the fulfilment of the main goal – identifying four pillars that need to be understood in connection with the concept of hybrid threats and a specific focus on the Police Force or members of the Police Force as well as experts from practice from the National Security Office. The authors also examine the definitions and conceptualisation of hybrid threats, which subsequently led them to identify the key features appropriate for the framework of the chosen research. When preparing this study, theoretical scholarly knowledge from the professional literature and the practical experience of experts from practice were processed. The authors also drew on facts they acquired during guided interviews conducted between May and July 2023 with members of the “first contact” point of the Police Force, general crime investigators, future Police Force members, students of the Police Force Academy in Bratislava and experts from practice, to gain insights and also to detect ambiguities in connection with the concept of hybrid threats.","PeriodicalId":47127,"journal":{"name":"Entrepreneurship and Sustainability Issues","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277681","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