Článek v periodiku / Article: Poslední příspěvky
Zobrazují se záznamy 61-80 z 125
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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, ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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' ... -
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 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 ... -
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 ... -
Impact of Credit Risk Management Systems on the Financial Performance of Commercial Banks in Uganda
(Mendelova univerzita v Brně, 2018)The paper is set to analyse the impact of credit risk management on the financial performance of commercial banks in Uganda for a period of 2006-2015 using panel data for a sample of 20 commercial banks. The study employs ... -
An Analysis of the Impact of Selected Factors on the Bond Market
(Mendelova univerzita v Brně, 2018)Exchange rate risk is important factor for the valuation of capital asset on international markets. According to the International Arbitrage Pricing Theory currency movements affect the prices of capital assets and associated ...