Článek v periodiku / Article: Recent submissions
Now showing items 101-120 of 125
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Relationship Between Deferred Tax Category and Stock Prices in Pharmacy
(Mendelova univerzita v Brně, 2018)The paper deals with relationship between stock prices and deferred tax category. Joos, Pratt and Young provided evidence that book-tax differences are correlated with earning management. In this paper is confirmed negative ... -
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 ... -
Significant aspects of the national mergers in the Czech Republic
(Mendelova univerzita v Brně, 2018)The paper deals with issues of national mergers carried out in the year 2015 and 2016. The development of the mergers is characterized by the fact that it is a multidisciplinary areas (tax, accounting and legal), in practice ... -
Requirements of University Students of Agricultural Focus on Employee Benefits
(Mendelova univerzita v Brně, 2018)The aim of the paper is to identify the employee benefits that university students of agricultural field of study prefer and expect in the future employer's offer. The goal is also to identify potential gender influences ... -
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 ... -
Asambláže postižení: afirmativní pojetí v deleuzo-guattariovské perspektivě
(Sociologický ústav AV ČR, v.v.i., 2019)Článek vychází z empirického výzkumu s nevidomými lidmi a pojednává o deleuzo-guattariovské filozofii, konkrétně konceptu asambláže, jako o analytickém nástroji ke studiu konstrukce postižení a jeho kontinuity a diskontinuity. ... -
Materialita pohybu: vztah mezi nevidomostí a městským prostorem
(Masarykova univerzita, 2019)Článek pojednává o vztahu mezi nevidomostí a městským prostorem, přičemž vychází z analyticko-teoretické perspektivy teorie aktérů-sítí (ANT). Analyzuje specifická propojení, která nevidomí lidé s prostorem vytvářejí, a ... -
The Protective Purpose of the Contract and the Liability of an Expert Towards a Third Party in Czech, Austrian, and German Private Law
(Vytautas Magnus University, 2019)The aim of the paper is to describe the so-called protective purpose of the contract, by demonstrating the liability of experts for damage caused by an imperfect expert opinion, incorrect advice, or information. The ... -
Determinants of the dividend payout policy of stock companies within the European Union
(Mendelova univerzita v Brně, 2019)The problem-field dividend payout policy is a very complex issue. Particular within the low-interest phase in Europe, the significance of this issue is growing for all investors, equal to whether private or institutional ... -
Application of the Institute of Income Redistribution in the Form of Social Transfers in EU Countries
(European Association Comenius o.s., 2019)The reduction in the number of households living at risk of poverty is a common objectiveof EU countries but the social policy of each member state is different. This paper providesan overview of components of social ... -
The Time Augmented Cobb-Douglas Production Function
(Mendelova univerzita v Brně, 2019)The main objective of this paper is to propose and verify a time augmentation of the Cobb-Douglas production function parameters which should be able to capture changing conditions over time. The parameters are estimated ... -
Chatbots for enterprises: Outlook
(Mendelova univerzita v Brně, 2019)Chatbots are going to be the main tool for automated conversations with customers. Still, there is no consistent methodology for choosing a suitable chatbot platform for a particular business. This paper proposes a new ... -
Digital transformation maturity: A systematic review of literature
(Mendelova univerzita v Brně, 2019)The goal of this paper is to present contemporary developments in the field of digital maturity models. By conducting a systematic literature review finally 24 relevant studies including 22 different models were identified ... -
IFRS 16 and its Impacts on Aviation Industry
(Mendelova univerzita v Brně, 2019)Current differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes ... -
Assessing web surface credibility by generation Y: A Q methodological study
(Mendelova univerzita v Brně, 2019)Online marketing includes a variety of activities. Website presentation is one of the most striking. For many business providers it is vital to have a web-site and therefore there are currently more than 1.8 billion websites ... -
The excess smoothness and sensitivity of consumption in the V4 countries
(Mendelova univerzita v Brně, 2019)This paper contributes to the debate on the Permanent Income Hypothesis (PIH) and excess consumption smoothness and sensitivity in the context of conditions in the V4 countries. This paper also shows results contrary to ... -
Factors of employee engagement at the workplace. Do years of service count?
(Mendelova univerzita v Brně, 2019)This article deals with employee engagement in SMEs when the employee's years of service are taken into consideration. The aim of the paper is to show if seniority influences engagement and if there are further factors ... -
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 ... -
Discretionary disclosure of listed non-financial firms in an emerging market: Evidence from Ghana
(Mendelova univerzita v Brně, 2019)The main objectives of this study are to measure the extent of voluntary disclosure of listed non-financial firms in Ghana. The paper also seeks to identify the corporate governance attributes that influence voluntary ... -
The effects of capital structure on banks' performance, the Ugandan perspective
(Mendelova univerzita v Brně, 2019)The paper aims to investigate the effects of capital structure on banks' performance on Ugandan banks for a ten years period, 2006-2015 with a sample of 20 commercial banks. The study employs four performance indicators ...