Browsing by Author "Nosková, Marta"
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- ItemAssessment of Non-financial Reports in the Context of Circular Economy: The Case of Czech Large Companies(Technická Univerzita v Liberci, ) Nosková, Marta; Taušl Procházková, Petra; Machová, Kristýna; Ekonomická fakultaThe attention to environmental protection, sustainability, CSR, circular economy, and other related concepts became increasingly important to economies and their businesses nowadays, especially at the EU level. The upcoming Corporate Sustainability Reporting Directive (CSRD, Directive 2022/2464) which requires many businesses to report on sustainability, is a good example. In the Czech Republic, many large companies are already publishing their non-financial reports voluntarily or obligatorily. The presented research focuses on the Circular Economy (CE) concept and aims to asses, whether CE-related topics can be found in these types of reports. Thus, 50 large companies were selected and the level of their CE-related information in non-financial reports was assessed. Additionally, the overall assessment of the existence of these reports was made. Each company was given the evaluation score according to the amount of CE-related information published in its non-financial report or on the website. The results show that reports can bring necessary CE-related information, especially Sustainability reports or Corporate Social Responsibility reports. However, the quality of the non-financial reports depends on the fact whether organizations obligatorily publish them due to Directive 2014/95/EU or expect the obligation due to Directive (EU) 2022/2464. Those organizations that do not have to follow these directives do not publish almost any CE-related information.
- ItemBalance Sheet Rules and their Influence on Business Performance – An Empirical Study(Technická univerzita v Liberci, Česká republika, 2022-01-01) Nosková, Marta; Taušl Procházková, Petra; Jelínková, EvaStudie si klade za cíl podrobně prozkoumat, zda má dodržování bilančních pravidel vliv na výkonnost podniku. Pro ověření tohoto předpokladu byla statisticky testována data za malé a mikropodniky v ČR (celkový počet 2 537), a to pomocí t-testu a Mann-Whitneyho U testu. Zvláštní pozornost byla věnována ukazateli rentability vlastního kapitálu (jako ukazateli výkonnosti podniku) a změnám jeho hodnoty mezi skupinami podniků, které pravidla dodržují, a těmi, které tato pravidla nedodržují. Výsledky naznačují, že pozitivní vliv dodržování bilančních pravidel na výkonnost podniku nelze potvrdit, stejně jako nelze pozorovat jejich dodržování ve větším měřítku. Bylo by tedy vhodné otevřít diskuzi o tom, zda je potřeba, aby se bilanční pravidla pravidelně objevovala v současné literatuře podnikové ekonomiky. Zmíněné výsledky jsou zobrazeny a diskutovány v tomto článku spolu s omezeními výzkumu.
- ItemRegional economic effects of the european capital of culture project: the use of input-output analysis(Technická Univerzita v Liberci, 2016-09-23) Nosková, Marta; Ekonomická fakultaThe topic of economic effects of culture has become very popular recently. Particularly in connection with the European Capital of Culture, various studies examining economic impacts or methodologies for their monitoring are annually processed and the results are often part of evaluation reports related to the individual European Capital of Culture projects. Given the fact that in 2015 the European Capital of Culture is Plzen in the Czech Republic, it has been appropriate to determine what multiplier effects can be expected in connection with this event. Therefore, the focus was not only on the sector called “Arts, entertainment and recreation,” but also on the other related industries that can be affected by the increase of tourists (i.e. “Wholesale and retail trade, repair of motor vehicles”, “Transportation and storage” and “Accommodation and food service activities”). Therefore, the regional input-output model has been calculated and then multipliers of production, gross value added, income and employment have been derived for the sectors related to culture, wholesale and retail, transport, accommodation and food. The results have showed that these industries have the potential to affect the economy of the region and it can therefore be assumed that the aforementioned events, which take place within the Pilsen European Capital of Culture 2015, will bring considerable financial resources to the region, mainly through attracting foreign tourists and tourists from other regions of the country. The derived multipliers are computed from data for 2010 (more recent are not available) and, of course, they can also be used to determine economic effects of other events.
- ItemTop management team composition and financial performance: examining the role of gender diversity(Technická Univerzita v Liberci, ) Egerová, Dana; Nosková, Marta; Ekonomická fakultaDespite the growing research on the effect of top management team gender diversity on company financial performance, the results remain inconclusive. The theoretical framework guiding this study includes the upper echelons theory and critical mass theory. Under the upper echelons theory framework, the study investigates whether female participation in top management teams positively influences company financial performance. Based on critical mass theory, the study attempts to determine what percentage of women in a top management team constitutes a critical mass. Unlike most previous studies, both theories are applied to only the context of 823 small- and medium-sized enterprises (SMEs) with a workforce between 50 to 250 employees in the manufacturing sector in the Czech Republic. The findings indicate that the premises of the upper echelons theory are also applicable to SMEs. At the same time, the findings show limited support for critical mass theory. More specifically, this study does not support a linear relationship between the number of women in top management team and financial performance and only partially supports a U-shaped curvilinear relationship. The implications of the findings and suggestions for future research are also discussed. In sum, this study brings new insight to the area of gender diversity in top management and advances the gender diversity literature’s understanding of the relationship between top management team composition and company financial performance. Moreover, the study provides a better understanding of the key role of a critical mass in top management teams.