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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 ...