Fakulta provozně ekonomická / Faculty of Business and Economics: Recent submissions
Now showing items 61-80 of 138
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Inequality in the Income of the Population as a Determinant of the Country's Economic Growth
(Mendelova univerzita v Brně, 2020)In this article, there is explored the dependence of economic performance and economic growth on income inequality expressed by Gini coefficient and S80/S20 ratio. Analysis is based on data collected upon EU countries in ... -
European Policies and Legislation Targeting Ocean Acidification in European Waters - Current State
(Elsevier Science Ltd., 2020)Ocean acidification (OA) is a global problem with profoundly negative environmental, social and economic consequences. From a governance perspective, there is a need to ensure a coordinated effort to directly address it. ... -
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 ... -
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 ... -
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 ... -
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 ... -
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. ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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, ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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, ...
