Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration最新文献_第8页

What Is the Experience of Companies in Accounting for Impairment of Receivables? 公司在应收账款减值会计方面的经验是什么？

IF 0.4

Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration Pub Date : 2021-03-24 DOI: 10.46585/SP29021068

Marie Paseková, M. Otrusinová, M. Dolejšová, Zuzana Crhová

{"title":"What Is the Experience of Companies in Accounting for Impairment of Receivables?","authors":"Marie Paseková, M. Otrusinová, M. Dolejšová, Zuzana Crhová","doi":"10.46585/SP29021068","DOIUrl":"https://doi.org/10.46585/SP29021068","url":null,"abstract":"Account receivables constitute a significant portion of current assets, and the issue of receivables management is studied from many aspects and in many different contexts and levels. The purpose of this paper is to analyse the use of the prudence principle in the account’s receivables area in Czech companies. This research paper aims to evaluate the view of enterprises whether they are willing to make impairment of receivables, what types of impairment they prefer, and how they assess the impairment of receivables. The research was done through a questionnaire survey. We received a total of 185 completed questionnaires. The research was done in 2019 in enterprises from the Czech Republic. Our results show that the enterprises make the impairment of receivables regardless of their sector. The impairment of receivables is more preferred in the medium-sized and large enterprises. The medium sized and large enterprises prefer a combination of tax and non-tax impairment of receivables. At the same time, the medium-sized and large enterprises more appreciate the impairment of receivables as a percentage of the value of particular receivable.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":" ","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49141811","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

Climate Assessment nad Experience with Mobbing among Public Administration Staff (Example from Czech Tax Office) 气候评估与公共行政人员的围攻经验(以捷克税务局为例)

IF 0.4

Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration Pub Date : 2020-12-22 DOI: 10.46585/sp28041164

T. Čech, P. Králová, P. Dvořáková

{"title":"Climate Assessment nad Experience with Mobbing among Public Administration Staff (Example from Czech Tax Office)","authors":"T. Čech, P. Králová, P. Dvořáková","doi":"10.46585/sp28041164","DOIUrl":"https://doi.org/10.46585/sp28041164","url":null,"abstract":"The paper focuses on the issue of relationships and climate in the workplace in public administration including the factors that have a negative effect on workplace climate and interpersonal relationships. From a theoretical perspective, the paper summarizes the knowledge of interpersonal relationships in the workplace, environmental effects on workplace climate including pathological and negative phenomena that influence workplace relationships, including especially conflicts, bullying, and sexual harassment. The objective of the research was to identify the assessment of workplace climate and relationships by the employees of the Tax Office for the Olomouc Region as a prerequisite for high-quality performance of public administration, including their experience with workplace aggression and bullying by their colleagues. The research was performed by means of a quantitative research strategy. The data were received from 305 employees by means of a questionnaire. The results suggest that about three quarters of employees assess their workplace climate in a positive way, which has a favourable effect on their work performance. The negative assessment by Tax Office employees may be related to their experience with mobbing and bossing reported by 10% of employees.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":" ","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49231419","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

Slovak Republic on the way to build Smart Cities based on KPIs with first Slovak Smart City Index 斯洛伐克共和国以kpi为基础建设智慧城市，并推出首个斯洛伐克智慧城市指数

IF 0.4

Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration Pub Date : 2020-12-15 DOI: 10.46585/sp28041061

A. Kona, Dušan Guťan, P. Horváth

引用次数: 3

An Economic Analysis of Public Choice: Theoretical Methodological Interconnections 公共选择的经济学分析:理论方法的相互联系

IF 0.4

Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration Pub Date : 2020-11-03 DOI: 10.46585/sp28031129

J. Volejníková, O. Kuba

{"title":"An Economic Analysis of Public Choice: Theoretical Methodological Interconnections","authors":"J. Volejníková, O. Kuba","doi":"10.46585/sp28031129","DOIUrl":"https://doi.org/10.46585/sp28031129","url":null,"abstract":"Public choice theory is an established part of general economic theory. It emerged as an offshoot of the mainstream in the 1940s and deals with applying economic methods to political analysis and decision making within political institutions. Today, the public choice approach is being used successfully in a wide spectrum of social sciences, as well as in politics at the macro- and international levels. At the theoretical level, we feel that public choice theory is of wide importance relating to the change in definition of its traditional place in economic theory. Approximately, this change began to occur during the 1980s, and it documents an interpretative shift from public choice theory being a relatively independent economic discipline to a discipline that is presented as an immanent part of the new political economy, a newly created school of opinion. This paper’s goal is to analyze and discuss the paradigmatic, historically conditioned theoretical-methodological concept of public choice by using research into the literature. Concurrently, our ambition is also to define key points of overlap that link public choice theory to the economic mainstream (neoclassical economics) on one hand and the new political economy on the other. We have developed the conclusions of this analysis and intellectual comparison into a wider discussion of public choice theory’s significance and its role in the formative process of economic theory’s development and future trajectory.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":" ","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47721434","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

IF 0.4

Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration Pub Date : 2020-10-08 DOI: 10.46585/sp28031084

D. Georgieva, T. Georgieva

{"title":"Staff-Related Disclosures as an Element of Social Policies on the Model of Bulgarian Black Sea Hotels","authors":"D. Georgieva, T. Georgieva","doi":"10.46585/sp28031084","DOIUrl":"https://doi.org/10.46585/sp28031084","url":null,"abstract":"The main aim of the study is to analyse published information on staff-related social policies on the websites and in the annual financial statements of enterprises that manage hotels and provide hotel services in the territory of Varna and Burgas Black Sea regions in Bulgaria. In addition, analysed are some factors that impact disclosures in the financial statements of enterprises. The adopted research methods are the logical, deductive and comparative methods, as well as the methods of analysis and synthesis. To verify the author's hypotheses the IBM – SPSS Statistics software, ver. 19 has been used. The main results of the study show that the analysed hotel enterprises disclose scarce or no information on staff related data and social policies on their websites or in their financial statements. Disclosures mainly focus on compliance with legal requirements and they are most significantly influenced by available audit control and selected accounting basis. This could lead to asymmetry in the data, lowering the prestige of the organisation, problems with recruitment of qualified staff and unjustified economic decisions by data users","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":" ","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48655042","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 Technical Efficiency of Transplanted Aman Rice Farms in Bangladesh: A Parametric and Nonparametric Approach of Efficiency 孟加拉国Aman水稻种植场的技术效率：一种参数和非参数效率方法

IF 0.4

Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration Pub Date : 2020-06-16 DOI: 10.46585/sp28021069

Kanis Fatama Ferdushi, A. Kamil

{"title":"The Technical Efficiency of Transplanted Aman Rice Farms in Bangladesh: A Parametric and Nonparametric Approach of Efficiency","authors":"Kanis Fatama Ferdushi, A. Kamil","doi":"10.46585/sp28021069","DOIUrl":"https://doi.org/10.46585/sp28021069","url":null,"abstract":"The comparison of technical efficiency has been estimated by parametric and nonparametric production model for agricultural rice farms. This paper employs a translog stochastic frontier model to explain the source of inefficiencies of rice farm due to socioeconomic and farm-specific variables in seven selected regions of Bangladesh. The motivational point is of “start trade” to international rice market like other Asian countries. The average efficiencies estimates of Transplanted AMAN rice farms are vary 60%-90% in stochastic frontier analysis (SFA) whereas in data envelopment analysis (DEA) the technical efficiencies estimates are vary 64% to 79%. Average technical efficienies of Dhaka, Khulna, Barisal and Rangpur were found higher through SFA than DEA. Kernel density estimates appropriates to the empirical efficiency. The results of distribution of efficiencies indicate that Dhaka, Rajshahi, Khulna, Barisal, Sylhet and Rangpur efficiency were found negatively skewed. The graphical representation of the kernel density estimates indicated that inefficiencies were presented among the farms in the all selected regions.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":" ","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46898446","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

Youth Attitudes Towards Intolerance to Corruption in Lithuania 立陶宛青年对不容忍腐败的态度

IF 0.4

Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration Pub Date : 2020-06-10 DOI: 10.46585/sp28020109

Rita Toleikienė, Sigitas Balčiūnas, Vita Jukneviciene

{"title":"Youth Attitudes Towards Intolerance to Corruption in Lithuania","authors":"Rita Toleikienė, Sigitas Balčiūnas, Vita Jukneviciene","doi":"10.46585/sp28020109","DOIUrl":"https://doi.org/10.46585/sp28020109","url":null,"abstract":"Corruption as the challenge needs many efforts. The fight against corruption is uniting organizations at international, national and local levels. This fight requires not only changes in legal basis or institutional procedures, but rather the change of society mindset turning it more and more to the intolerance to corruption. Therefore, youth is considered as a targeted group, which is able and capable to fight the dishonest behavior, corruption cases. It is important to ensure, that youth would be able to identify the corruption and inform appropriate institutions about this. This needs the values’ background of the youth, the relevant understanding of corruption and intolerance for it. This paper aims to reveal the understanding and attitude of the Lithuanian youth towards the corruption and to identify opportunities for strengthening the anti-corruption potential. The research was implemented in Siauliai region, Lithuania, using quantitative approach. Few main findings were found out in the research. First, the motives to inform/withhold about the corruption cases depend on the status of occupation (students of high schools, employers or having no job young people are mostly ready to inform about corruption cases rather than students of universities and colleges), the gender (women have bigger potential of anticorruption), the social status of the family (having medium social status people have higher potential than people with lower or higher social status), the civil and political activity (more active young people have higher anti-corruption potential).","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":" ","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47699077","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

Regional Disparities in the Relationship between Economic Growth and Unemployment 经济增长与失业关系中的区域差异

IF 0.4

Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration Pub Date : 2020-05-27 DOI: 10.46585/sp28020900

M. Daňová, Ivana Kravčáková Vozárová

{"title":"Regional Disparities in the Relationship between Economic Growth and Unemployment","authors":"M. Daňová, Ivana Kravčáková Vozárová","doi":"10.46585/sp28020900","DOIUrl":"https://doi.org/10.46585/sp28020900","url":null,"abstract":"The imbalance of the economic and social level between territorial units is a problem of many countries, including Slovakia. In addition to product losses, the absence of labor incomes of lagging territorial units and their reduced ability to develop independently appear to be a problem. The reason for such a situation may be low economic activity as well as a weak relationship between employment in some regions. The aim of this study is to identify differences in the relationship between the rate of economic growth and changes in the unemployment rate in the all regions at the NUTS3 level in Slovakia in the period 1999-2018. To examine the relationship between unemployment and the rate of economic growth, a gap version of Okun's Law was used. A simple linear regression model was constructed for each region at NUTS 3 level. By comparing the values of constructed econometric models, the regional differences and sources of these differences were identified. The results of the analyzes have indicated that there is a direct causal relationship between the change in unemployment and the rate of economic growth in the short term. The correlation coefficients confirmed the negative relationship between GDP growth rate and unemployment. The strength of the relationship across region at NUTS 3 level was differentiated, but in all NUTS 3 regions was statistically significant. The impact of the growth rate on changes in unemployment has been found to be differentiated mainly according to the size of unemployment, as well as the sources and stability of the rate of economic growth and the structure of economic activities.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":" ","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46208184","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

Public Services and their Financial Allocation in the European Context 欧洲背景下的公共服务及其财政分配

IF 0.4

Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration Pub Date : 2020-05-27 DOI: 10.46585/sp28021052

Martina Halásková, Renata Halásková, Pavel Bednář

{"title":"Public Services and their Financial Allocation in the European Context","authors":"Martina Halásková, Renata Halásková, Pavel Bednář","doi":"10.46585/sp28021052","DOIUrl":"https://doi.org/10.46585/sp28021052","url":null,"abstract":"Public services are crucial for working stable economies in the European Union and for the development of public policies, but also the ensuring of infrastructure and satisfaction of public needs. The article aims to evaluate selected public services by the volume of allocated public expenditures, focusing on similarities in the EU countries. The quantitative analysis concentrates on financial allocations by COFOG second level in selected areas of public services. The research is carried out for the period 2008-2017 by use of multidimensional scaling. The results have shown that the EU countries can be divided into seven clusters by the similarity of public expenditures on services, although partial differences are present even in these clusters. The results have proved a high similarity of services by the volume of allocated public expenditures (public health services, recreational and sporting services) and services related to housing development. On the other hand, differences in financial allocations are presented by public services which satisfy needs of society (police services) and areas of technical infrastructure (transport, waste management), compared to the other public services analysed. These findings reflect the role and size of the public sector with respect to priorities of the EU countries.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41661592","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: 4