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The essence and barriers to the use of controlling in the practice of manufacturing enterprises
(2024-06-13) Potkany, Marek; Musa, Hussam; Schmidtova, Jarmila; Gejdos, Pavol; Grofcikova, Janka
The theory and examples from practice confirm that theuse of controlling in economic practice differs significantly in the context of understanding its essence. The ambiguity of the definition of controlling, two different thought concepts, the diversity of tools and approaches, but also other barriers prevent its use to a greater extent than this managerial approach would deserve. The current research is based on the understanding of the essence of controlling in German-speaking countries and is oriented towards a coordinated predictive management approach based on precise cost reports. The research question was aimed at identifying current use and barriers of controlling in manufacturing enterprises in relation to the understanding of its essence and impact of performance through a questionnaire survey and structured interviews with managers from 2021 to 2022. A population of 2,504 enterprises was addressed by means of stratified sampling. The chi-square goodness-of-fit test was used to test how well the characteristics of the research sample fit the final population. A total of 352 manufacturing enterprises formed the resulting sample representative – enterprise size and type of industry designated according to the European standard industry classification system. Methods of contingency analysis and interval estimates of the population proportion were used to test the stated hypotheses. The testing confirmed a dependence between the practical use of a broader scale of controlling tools and the performance of enterprises measured by the return on sales (ROS) indicator, as well as the difference in the perception of barriers to the implementation of controlling depending on the size of enterprises. Controlling with the assistance of software support of the management information system, with a detailed implementation process and precisely defined competencies of employees and controllable KPI, creates the potential to increase the complexity of management and performance of enterprises as well as the elimination of potential risks.
UNIKNI TUL - Červen 2024
(2024-06-10) Řípová, Jana
Exploring travel agencies customers’ loyalty motives throught machine learning analysis
(Technická Univerzita v Liberci, ) Dudek, Andrzej; Jaremen, Daria E.; Michalska-Dudek, Izabela; Pellesova, Pavlina; Ekonomická fakulta
This article focuses on identifying the directions of changes in the decision-making process of purchasing package travels and the motives determining this purchase, as well as the impact of these motives on the affective, behavioral and global loyalty of travel agency customers during the COVID-19 pandemic. To achieve the research goal, a literature review and field research were conducted. In the case of secondary sources, the content analysis method was used to examine them, while data from primary sources (N = 1,508) were collected using an indirect survey technique (CAWI). The data analysis was carried out using machine learning – the variable importance method and the random forest algorithm. The obtained results allowed us to conclude that during the period of threat of the COVID-19 virus pandemic, tourist packages had been purchased less frequently, and buyers either had limited their trips to domestic trips or had adapted their travel destinations to the changing pandemic situation. The most important motivators that determined the choice of a travel agency during the COVID-19 pandemic were an attractive offer, a wide selection of package travels, previous positive experiences and trust in the organiser. It was also confirmed that in the face of the pandemic threat, buyers of package travels had been loyal to travel agencies. The use of machine learning allowed for more in-depth analyses and identification of motives that had a key impact on the development of buyer loyalty during the pandemic. The factors identified in the study encouraging buyers of package travels to maintain long-term relationships with their suppliers are belief in the value of the travel agency’s offer, trust in the travel agency, individual approach travel agency employees, efficient service in the travel agency, and a wide selection of package travels.
Digital payments as an indicator of financial inclusion in Euro Area countries
(Technická Univerzita v Liberci, ) Petrikova, Tamara; Kocisova, Kristina; Ekonomická fakulta
The process of digitisation in the financial sector is developing through the systematic introduction of computer systems, the establishment of Internet connectivity and the use and ownership of various information and communication devices. Information and communication technologies can increase the desired degree of financial inclusion in a country by increasing the availability of various financial services. This study examines the individual attributes that can affect financial inclusion in the Euro Area countries in 2021. Our analysis applies a probit model to data from the World Bank Global Findex database, focusing on digital payments as a proxy for financial inclusion. The main finding highlights that higher income, higher education, female gender, and younger age groups are associated with an increased propensity to engage in digital payments. Notably, our expectation of a non-linear relationship between age and digital payments is confirmed, as evidenced by the application of the Robin Hood algorithm. Specifically, we observe a positive correlation between age and digital payment usage. However, this trend reverses beyond a specific breakpoint, approximately around the age of 40, leading to a subsequent decline in digital payment activity. Furthermore, our research shows that individuals who utilised alternative payment methods alongside cash before the COVID-19 pandemic are likelier to engage in higher digital payments. Additionally, a tendency for higher adoption of digital payments coincides with countries that achieved a higher Digital Access Index (DAI), an indicator assessing the degree of digitalisation in a country. Furthermore, it is associated with countries among the Euro Area’s founding members.
Investigating the determinants and effects of prestige sensitivity in fashion retailing
(Technická Univerzita v Liberci, ) Anic, Ivan-Damir; Kursan Milakovic, Ivana; Mihic, Mirela; Ekonomická fakulta
Targeting the prestige fashion segment enables fashion retailers to continue growing while facing a challenging environment. To attract prestige-sensitive consumers, it is important to understand their buying motivations and responses to retail actions. Thus, this paper examines the motivational predictors and effects of prestige sensitivity in fashion retailing, using the symbolic self-completion theory as a framework. It also explores the moderating role of fashion innovativeness. The data collected from shoppers of apparel products (N = 289) in Croatia were analyzed using structural equation modelling (SEM). The results show that recognition enhancement, sexual attraction, and recreation shopping motivations, which help enhance individuals’ self-identity in society, drive prestige sensitivity. At the same time, fashion innovativeness significantly moderates the relationship between recreation motive and prestige sensitivity. Prestige-seeking consumers positively respond to mannequin displays, spend more time shopping, and focus more on symbolic apparel attributes while shopping. This study contributes to the self-completion theory applied in fashion retailing by developing and testing the model that links prestige sensitivity with shopping motivations, fashion innovativeness, the selection of apparel attributes, response to visual merchandising, and time expenditure. The findings provide recommendations for marketers on how to develop fashion products/prestige brands in line with the expectations of prestige-seeking shoppers, target this market segment more efficiently, and increase the effectiveness of marketing efforts.