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引用次数: 0
摘要
酒店公司要想成功运营,就必须对市场发生的变化做出反应。市场经济环境下的公司估值方法和形式不仅意味着对这些公司财务状况的全面了解,还意味着对其评估手段的全面了解。研究以 2002 年至 2018 年克罗地亚 208 家酒店公司为样本。论文采用五个模型,用不同的因变量来显示公司业务的成功:利润、就业、收入、资产和投资。模型中使用的自变量为公司税、汇率、会费、税金和附加税、住宿服务增值税率和贷款平均利率,控制变量为企业规模和国内生产总值。为了证明假设的透明度,使用 STATA 软件包,采用计量经济学面板分析方法,通过所有五个模型对所有假设进行了检验。结果表明,酒店企业的某些指标与某些经济政策措施之间存在相互依存关系,但假设只被部分接受。
The Association Between National Human Resource Management Practices and Measures and Correlates of National Happiness
For hotel companies to operate successfully, it is important to react to the changes that are happening in the market. The method and form of valuation of companies in a market economy environment implies a thorough knowledge not only of the financial condition of these companies, but also of the means for their evaluation. The research was conducted on a sample of 208 hotel companies in Croatia from 2002 to 2018. The paper implements five models with different dependent variables that show the success of the company's business: profit, employment, income, assets and investments. The independent variables used in the model were corporate tax, exchange rate, contributions, tax and surtax, VAT rate on accommodation services, and average interest rate on loans, while the control variables were enterprise size and gross domestic product. For the sake of transparency in proving hypotheses, all hypotheses were tested through all five models using the econometric panel analysis method using the STATA software package. The results show that there is an interdependence between selected indicators of hotel companies and selected economic policy measures, but the hypotheses are only partially accepted.
期刊介绍:
Društvena istraživanja is a journal for general social issues, embracing complete thematic and disciplinary openness. It publishes works in different social disciplines (sociology, psychology, political science, psychiatry, history, law, economics, demography, linguistics etc.), but also publishes work that transcends the frontiers of individual disciplines. Papers are subject to anonymous review procedures. Indexed in: Current Contents/Social & Behavioral Sciences (CC/S&BS)