Browsing Fakulta provozně ekonomická / Faculty of Business and Economics by Issue Date
Now showing items 1-20 of 126
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Importance of the debt-adjusted real exchange rate in the eurozone and V4
(Mendelova univerzita v Brně, 2017)The purpose of this paper is to determine a potential overvaluation and undervaluation of currencies of selected eurozone countries and of the Visegrád Four. The DARER (Debt-Adjusted Real Exchange Rate) model was used for ... -
Impact of transposition of the directive 2013/34/EU into the national laws of EU member states emphatically V4
(Mendelova univerzita v Brně, 2017)The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain ... -
Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
(Česká akademie zemědělských věd, 2017)The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 - Agriculture: Bearer Plants on the financial reporting in agriculture. The paper is based on the comparison of the current ... -
Delaying payments after the financial crisis: Evidence from EU companies
(Mendelova univerzita v Brně, 2017)The paper investigates economic impact of delayed payments caused by liquidity crisis in the European Union. Using micro data sets on financial statements of 54,277 firms for the period of 2005 to 2014 inclusive, we perform ... -
Consumer perception of food-to-go products
(Mendelova univerzita v Brně, 2017)This paper is focused on the perception of Czech consumers of food-to-go products. The popularity and consumption of these products are growing around the Europe except the Czech Republic. The data in this article were ... -
A note on relationship between economic activity and stock market development: A case of euro area countries
(Mendelova univerzita v Brně, 2017)The aim of the paper is to empirically examine if the causal relationship between economic activity and stock market development exists in the selected 11 EA countries. The existence of relationship is investigated with ... -
A comparison of Living Standards Indicators
(Mendelova univerzita v Brně, 2017)The paper is a comparison of living standards indicators as a measure of the prevailing situation for the citizens of selected EU countries. The indicators used for comparison were representative of economic, social and ... -
Effect of money supply on the stock market
(Mendelova univerzita v Brně, 2017)This paper observes effect of money supply on the stock market through the portfolio balance channel as a transmission mechanism of monetary policy. National flow of funds accounts, specifically assets from US households' ... -
Predicting financial distress of agriculture companies in EU
(Česká akademie zemědělských věd, 2017)The objective of this paper is prediction of financial distress (default of payment or insolvency) of 250 agriculture business companies in EU from which 62 companies defaulted in 2014 with respect to lag of the used ... -
The role of small and medium-sized enterprises in the development of rural areas
(Mendelova univerzita v Brně, 2017)Apart from the indisputable importance of SMEs to the national economy, they also provide social and economic benefits for regions they operate in. In this context, the rural areas seem to be interesting because currently ... -
The probability of default under ifrs 9: Multi-period estimation and macroeconomic forecast
(Mendelova univerzita v Brně, 2017)In this paper we propose a straightforward, flexible and intuitive computational framework for the multi-period probability of default estimation incorporating macroeconomic forecasts. The concept is based on Markov models, ... -
Corporate social responsibility of public administration through eyes of enterprises
(Mendelova univerzita v Brně, 2017)The present paper focuses on corporate social responsibility in public administration. The subject of interest is the South Moravia Region and enterprises seated there. The subject of the present research includes overall ... -
Determinants of czech disposable household income and related housing quality
(Mendelova univerzita v Brně, 2017)Disposable household income is one of the basic indicators of living standards. This paper deals with what socioeconomic factors affect such income and predetermine how the population is stratified by income level. It goes ... -
Influence of the Introduction of Tax Assignations on the Amount of Donations and Subsidies
(Mendelova univerzita v Brně, 2017)Tax assignations give tax-paying citizens an opportunity to make decisions about a portion of their income tax paid and determine its recipient. Tax assignations are an additional source of income for non-governmental ... -
Valuation of government bonds: The exchange rate is an important aspect
(Mendelova univerzita v Brně, 2017)Interest rates are currently very low in the countries. In these countries bonds are issued with low or negative yields. In this paper, I empirically investigate the factors that affect the price of bonds. I follow ... -
The Level of Shelves and Space Solution as One of the Key Factors for Consumer Attention
(Mendelova univerzita v Brně, 2017)This paper is focused on consumer attention to the positioning of 5 product categories (packaged vegetables, dairy food, packaged fish, packaged meat and frozen food) in store bays and shelves. The results compare consumer ... -
Future EU Funding: a Case of Lump-Sum Tax
(Kaunas University of Technology, 2017)This paper is concerned with the EU financing reform, where the lump-sum tax is considered as an alternative source of revenue. The purpose of this study stems out of the current debate related to the EU budget reform, ... -
Legal and economic context of the Czech civil code rules on family enterprises
(Mendelova univerzita v Brně, 2017)The family-run business model is in the Czech Republic not used in the scope, as it is the case of other EU Member States. Until recently one of the reasons was also the absence of a legislative framework that would give ... -
Factors affecting the adoption of electronic data interchange
(Mendelova univerzita v Brně, 2017)Implementation of electronic data interchange (EDI) is thus more desirable and will be one of the major determinants of business success of a company. Despite the current pressure of the public sphere and all the benefits ... -
Sustainability assessment & reporting in agriculture sector
(Mendelova univerzita v Brně, 2017)Sustainability assessment is a mainstream business activity that demonstrates the link between the organization's strategy and commitment to a sustainable global economy. Sustainability indicators describe the environmental, ...
