Číslo 1

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Číslo 1

 

Recent Submissions

  • The Use of International Tax Planning in Subsidiaries from the Financial and ICT Sectors in the Czech Republic 
    Jedlička, Vít (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    Tax avoidance is an important element of management in the global economy. Managers use tax havens for reducing a company’s effective tax rate. The most common practices in international tax planning can be divided into ...
  • Key Performance Indicators for Adopting Sustainability Practices in Footwear Supply Chains 
    Moktadir, Md. Abdul; Mahmud, Yead; Banaitis, Audrius; Sarder, Tusher; Khan, Mahabubur Rahman (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    The footwear industry has contributed notably to different countries’ economic development. Therefore, it needs to focus on operational excellence in order to achieve a sustainable level of development. Achieving sustainability ...
  • Sovereign Credit Ratings and Asian Financial Markets 
    Pervaiz, Khansa; Virglerová, Zuzana; Khan, Muhammad Asif; Akbar, Usman; Popp, József (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    Each region/country seeks to become more efficient to gain the confidence of potential investors. Most of the Asian economies are categorized as emerging markets, where the role of financial markets has even become more ...
  • Altman Model Verification Using a Multi-Criteria Approach for Slovakian Agricultural Enterprises 
    Vavrek, Roman; Gundová, Petra; Kravčáková Vozárová, Ivana; Kotulič, Rastislav (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    The Altman model is still one of the most widely used predictive models in the 21st century, and it aims to highlight the differences between bankrupt and healthy enterprises. This model has been modified several times; ...
  • Performance Evaluation Framework under the Influence of Industry 4.0: The Case of the Czech Manufacturing Industry 
    Hedvičáková, Martina; Král, Martin (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    The current economic situation creates general pressure to increase performance. Any inefficient use of production factors will lead to problems and long-term economic unsustainability in many industries. The effects of ...
  • Patterns of 50 ETF Options Implied Volatility in China: On Implied Volatility Functions 
    Li, Pengshi; Lin, Yan; Zhong, Yuting (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    The aim of this study is to examine the volatility smile based on the European options on Shanghai stock exchange 50 ETF. The data gives evidence of the existence of a well-known U-shaped implied volatility smile for the ...
  • Moderating Role of User Experience and IT Reliability in Controlling Influence on Job Performance and Organizational Performance 
    Bieńkowska, Agnieszka; Tworek, Katarzyna; Zabłocka-Kluczka, Anna (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    Controlling is a method, which is most often used in contemporary organizations. The expectation of improvement of the organization’s results is the most important reason of controlling implementation. The relation between ...
  • The Influence of Competitiveness on Start-up in SMES Segment 
    Dvorský, Ján; Čepel, Martin; Simionescu, Mihaela; Ďurana, Pavol (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    The paper aims to identify important factors for competitiveness (CF – Competitive environment, FF – Narrower business environment), which impact start-up in a segment of SMEs. In regards to the defined aim, survey-based ...
  • Empirical Study on the Impact of Evaluation of Intangible Assets on the Market Value of the Listed Companies 
    Cosmulese, Cristina Gabriela; Socoliuc, Marian; Ciubotariu, Marius-Sorin; Grosu, Veronica; Mateş, Dorel (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    The accelerated pace of economic development, the digital revolution and the internationalization of business has meant for some entities the creation or acquisition of intangible assets (IA), which have become increasingly ...
  • Socio-economic Factors Influencing the Development of Renewable Energy Production Sector in Poland 
    Grzeszczyk, Tadeusz A.; Izdebski, Waldemar; Izdebski, Michał; Waściński, Tadeusz (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    Poland is not one of the leaders in the use of renewable energy sources (RES), and most energy is still produced using hard coal and lignite. Therefore, there are noteworthy emissions of air pollution (including ashes and ...
  • The Effect of Sectoral Division on GDP per Capita in the Slovak Republic 
    Burger, Peter; Šlampiaková, Lea (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    The paper aims to analyse the sectoral division of the national economy in the Slovak Republic from various points of view. The authors examine the developmental changes in the number of people employed in different economic ...
  • Quantifying the Economic Development Dynamics of a Country Based on the Lorenz Curve 
    Ginevičius, Romualdas; Nazarko, Joanicjusz; Gedvilaitė, Dainora; Dacko-Pikiewicz, Zdzisława (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    The welfare of a country depends on its economic development. In order to have the impact on it, we should have a possibility to quantitatively assess its situation at the desired point in time. Economic development, as a ...
  • Institutional Investor, Economic Policy Uncertainty, and Innovation Investment: Evidence from China 
    Dou, Zhenjiang; Wei, Lei; Wang, Jingyi (Technická Univerzita v LiberciTechnical university of Liberec, Czech RepublicTUL, )
    As a participator in corporate investment decision-making, the institutional investor is directly related to the corporate innovation investment. However, the economic policy uncertainty is aggravated by problems, such as ...