Browsing Fakulta provozně ekonomická / Faculty of Business and Economics by Issue Date
Now showing items 21-40 of 126
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Using HMM Approach for Assessing Quality of Value at Risk Estimation: Evidence from PSE Listed Company
(Mendelova univerzita v Brně, 2017)The article points out the possibilities of using Hidden Markov model (abbrev. HMM) for estimation of Value at Risk metrics (abbrev. VaR) in sample. For the illustration we use data of the company listed on Prague Stock ... -
The impact of attention to news about tax changes on the stock market
(Mendelova univerzita v Brně, 2017)We approach to point out new direction of measurement the attention of the news related to changes in taxes by using the application Google Trends. The objective of the study is to extend literature that investigates the ... -
Evironmental Tax. Are Vehicle Registers in the EU Prepared?
(Mendelova univerzita v Brně, 2017)The market system is unavailable to reflect negative externalities, caused by road motor trafic, in the realized prices. For that purpose, it would be appropriate to implement a general environmental road tax in the European ... -
Economic Aspects of the Missing Data Problem - the Case of the Patient Registry
(Mendelova univerzita v Brně, 2017)Registries are indispensable in medical studies and provide the basis for reliable study results for research questions. Depending on the purpose of use, a high quality of data is a prerequisite. However, with increasing ... -
Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?
(Mendelova univerzita v Brně, 2017)The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement - cost and fair value. ... -
The impact of changes in accounting regulations on agricultural entities and their business accounts since 2016
(Mendelova univerzita v Brně, 2017)Financial accounting in the European Union is harmonized through directives. In 2013 Directive 2013/34/EU of the European Parliament and the Council was issued. It aims to improve the performance of micro and small entities ... -
Influence of customer focused mission statement on customer satisfaction
(Mendelova univerzita v Brně, 2017)The purpose of this study is to examine the influence of customer-focused mission statements on customer satisfaction in selected cell phone manufacturing companies in the United States. The study employed content analysis ... -
Rural Tourism - Evaluating the Quality of Destination
(De Gruyter Open Ltd., 2017)This paper concerns the topic of rural destination quality from the viewpoint of tourism development. The research exploring crucial quality factors from the viewpoint of demand is presented. Rural tourism participants ... -
The Specifics of the Internationalization Process of Czech SMEs in the Food Industry
(Mendelova univerzita v Brně, 2017)The aim of this paper is to define the specifics of the internationalization process of Czech small and medium-sized enterprises (SMEs) in the food industry. The food industry is the largest manufacturing sector in the EU ... -
The Rule of Law and Economic Growth in the Balkan States
(Mendelova univerzita v Brně, 2017)The main aim of the paper is to evaluate whether the rule of law affects economic growth in the Balkan states. The reference period is the period 2000--2015 due to data availability. As indicators of the legal environment ... -
Comparison of deferred tax materiality reporting in accordance with continental and Anglo-Saxon reporting system
(Mendelova univerzita v Brně, 2017)The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo-Saxon reporting systems are compared. The materiality of the deferred tax item is used as a ... -
Changes in the Czech Business Environment by the View of SME Managers
(Mendelova univerzita v Brně, 2018)This article shows first of all opinions of SME managers on the changes in the quality of the Czech business environment. The article contains the views of managers identified in 2017 and 2015 and compares them with the ... -
The importance of factors affecting the entry of entrepreneurial subjects to organic farming in the Czech Republic
(Mendelova univerzita v Brně, 2018)The aim of the article is to identify the key factors influencing the entry of entrepreneurial subjects into the sphere of organic farming in the Czech Republic. Primary data for the research was obtained from a questionnaire ... -
Analysis of the Association Between Topics in Online Documents and Stock Price Movements
(Mendelova univerzita v Brně, 2018)This paper aims at discovering the topics hidden in the newspaper articles that have an impact on movements of stock prices of the corresponding companies. Document topics are characterized by combinations of specific words ... -
Development of a location-based service for a Brno City District
(Mendelova univerzita v Brně, 2018)There are many different types of places in any city. These places include playgrounds, dog runs, cultural heritage sites and many more. A city usually wants to provide information about location and equipment of these ... -
Construction industry in the Czech Republic: The level of involvement in corporate social responsibility
(Mendelova univerzita v Brně, 2018)This article introduces results of inquiry in corporate social responsibility conducted among construction companies in the Czech Republic in 2017. Its main themes include specifics of application of the CSR concept in the ... -
Intangible assets reporting: The case of chemical and pharmaceutical industry in the Czech Republic
(Mendelova univerzita v Brně, 2018)The cost structure of business entities has been changing in the span of time. Costs associated with intangible assets such as software, patents, licenses, copyrights and goodwill became an important item of costs in the ... -
Determinants of commercial banks' profitability. Evidence from Hungary
(Mendelova univerzita v Brně, 2018)This paper aims to find out whether bank-specific (internal) factors impact on the profitability of commercial banks in Hungary for 16 a year period ranging from 2000 - 2015. The study employs a sample of twenty-six ... -
Wi-Fi Indoor Localisation: A Deeper Insight Into Patterns in the Fingerprint Map Data
(Mendelova univerzita v Brně, 2018)Localisation via Wi-Fi networks is one of the possible techniques which can be used for positioning inside buildings or in other places without the GPS signal. The accurate indoor positioning system can help users with ... -
The use of the altman model in evaluation of economic performance of a corporation in the crisis period in the building sector in the Czech Republic
(Mendelova univerzita v Brně, 2018)The article is focused on verification of the presumption of poor financial management in companies operating in the building sector. Many authors have written about a financial situation of enterprises in the building ...