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- ItemCOMPARISON OF CLOUD SERVICE CONSUMPTION IN THE CZECH REPUBLIC, VISEGRÁD GROUP AND EUROPEAN UNION(Technická Univerzita v Liberci, ) Zbořil, Martin; Svatá, Vlasta; Ekonomická fakultaAdoption of cloud services has an increasing trend for many years already and no indication that it should change in close future has occurred. Moreover, cloud consumption has been further enhanced due to the COVID-19 situation since a great number of employees started to work from home and therefore, they need to access resources over the internet. This article describes the performed analysis of official data provided by the European Union on the consumption of cloud services in the member countries. The analysis particularly focused on comparing the cloud consumption in the Czech Republic, Visegrád Group and European Union in total. The consumption was compared based on multiple criteria – primarily on cloud service types, organization types, consumption trends. The analysis was conducted over sets of biannual data (2014, 2016, 2018, and 2020) that are available on the Eurostat site for all the European Union countries. The comparison showed that the level of cloud consumption differs across and that the average consumption for the European Union is higher than in the Czech Republic and in Visegrád Group. Besides, the comparison revealed that consumption in the Czech Republic is slightly higher than in Visegrád Group. Such pattern in the comparison between the three subjects was present in the majority of comparisons and therefore it might be stated that the Czech Republic and Visegrád Group are behind the average cloud consumption in European Union. This article is closely related to the Information Management as one of the aims of the E&M Economics and Management journal.
- ItemSHOPPING BEHAVIOR OF THE SILVER GENERATION IN SLOVAKIA: A CASE STUDY NITRA(Technická Univerzita v Liberci, ) Trembošová, Miroslava; Kramoliš, Jan; Dubcová, Alena; Nagyová, Ľudmila; Forgáč, Pavel; Ekonomická fakultaThe Slovak population, like the population in other European countries, is aging. The population in the older age groups is growing by increasing the average age of life. Even in old age, people are still active, they like to actively participate in social and economic activities, and they carry out various hobby activities, which preserve but also increase the quality of their personal lives. Seniors over the age of 50+, referred to as the silver generation, are important consumers of a wide range of services, including the growing retail services. These are the reasons why an increased attention needs to be paid to them. The aim of the paper is to know the shopping behavior of the silver generation in relation to the specificity of the spatial structure of retail facilities. The research was carried out in the Slovak city of Nitra. This West Slovak city is known for its history, university education facilities and currently especially the automotive industry, which has significantly contributed to improving the economic conditions of its inhabitants. The shopping types of senior respondents were obtained by questionnaires and evaluated by a comparative analysis based on a description. The results of the research show that the behavior of the current silver generation is changing in comparison to the previous one. The closest relationship between the seniors’ traditional way of shopping and the traditional mixed retail facilities in the central part of the city has not been confirmed. The statistically closest relationship between the shopping types of seniors was confirmed in the residential districts where the retail facilities consist of large shopping centers, supermarkets and hypermarkets with a concentrated offer. Senior shopping is changing significantly and is in line with modern trends. New forms of retail supply change the usual patterns of senior shopping behavior.
- ItemAPPLICATION OF AGILE MANAGEMENT APPROACHES IN SELECTED AUTOMOTIVE COMPANIES IN LIBEREC AND CENTRAL BOHEMIAN REGIONS(Technická Univerzita v Liberci, ) Revutska, Olga; Antlová, Klára; Ekonomická fakultaDramatic changes caused by the rapid spread of the COVID-19 pandemic have emphasized the strategic importance of business agility. Companies around the globe are accelerating their agile transformation to succeed within the contemporary dynamic and complex business environment. This includes both instrumental and cultural changes. It is becoming increasingly clear that agile principles and approaches are no longer exclusively used by IT companies; it is spreading across other business functions and industries. Secondary data analysis confirms a strong ambition of companies towards becoming agile. This paper examines the extent, benefits, and concerns of using agile methodologies by selected automotive companies in the Liberec and Central Bohemian regions of the Czech Republic. The in-depth interviews provide a better understanding of the lower agile maturity of the surveyed companies compared to global statistics. None of the surveyed automotive manufacturers assessed their agile maturity at a high level, nor did they consider agile transformation an urgent strategic priority. Research and Development, Program and Project management stood out as the most agile business functions. At the same time, respondents are clearly aware of the need to increase flexibility and the ability to respond quickly to market changes. Some of the surveyed companies have already successfully incorporated Lean, Kanban and Scrum into their operating models, which are the basics of agile. The primary research findings, combined with secondary data analysis, enable recommendations for those pursuing agile transformation. The paper means to stimulate further in-depth research on the agile management approaches in the manufacturing environment.
- ItemEVALUATION OF THE FINANCIAL HEALTH OF FOOD RETAIL OUTLETS IN A MARKET ENVIRONMENT. A CASE STUDY FROM THE SLOVAK REPUBLIC(Technická Univerzita v Liberci, ) Hudáková Stašová, Lenka; Ekonomická fakultaIn this paper, food retail stores are evaluated. The aim of the survey is analysis of their financial health using appropriate statistical methods, to analyse the market position of businesses, to identify weaknesses in businesses that may contribute to a poor financial situation, to compare the results obtained and to submit proposals to improve the current financial health of businesses. The analysed sample is made up of a selection of 50 Slovak businesses. The companies operate in the same economic and political system, with similar monetary, customs, tax policy from the government. 4 ratio-based financial analysis indicators were selected as representative (return on assets, return on sales, debt ratio, equity ratio). Multicriterial evaluation methods were used to research the position of businesses on the market (the simple unweighted rank method, the fictional point method, the standardized variable method, the scoring method). We showed the correlations of the methods using Spearman’s rank correlation coefficient. We found the highest correlation in values between the scoring method and the distance from the fictional point method. However, in all cases, by statistical calculation, we found that there is a strong statistically proven relationship between all the methods used. The degree of indebtedness of a business significantly affects its financial health and the structure of the finances. The lowest value for the debt ratio in the monitored sample of businesses is 12.5%. In the group of the worst performing companies, the debt ratio climbed far above the recommended values of 50–70%. The extreme value was a debt ratio as high as 106.3%. We consider the proposals we present to be universal, applicable in other countries in the given sector.
- ItemMANAGERS’ ETHICS OF TAX EVASION: THE ROLES OF FAMILY, RELIGION, AND SOCIAL CONDITIONS(Technická Univerzita v Liberci, ) Vo, Thuy Thi Diem; Tuliao, Kristine Velasquez; Chen, Chung-wen; Ekonomická fakultaTax income is one of the essential financial resources to maintain a nation’s development, as tax revenue promotes the advancement of social welfare and community affairs. However, tax evasion has been a persistent governmental and societal concern. In order to expand insights on tax evasion of managers, the authors used Emile Durkheim’s sociological theory of anomie to investigate the individual-level association between managers’ perceived family and religion importance and their attitude toward tax evasion. Additionally, the theory was employed to examine how country-level aspects moderate that individual-level relationship. The hierarchical linear modeling (HLM) method was utilized to analyze data of 3,475 managers from 47 countries obtained from the World Values Survey (WVS). Results indicated that the managers’ perceived family and religion importance were negatively related to their ethics of tax evasion. Moreover, the individual-level relationships were moderated by the country-level factors of poverty, good governance, political integration, and social integration. Most study findings supported Durkheim’s original propositions, whereas complementary arguments were offered to explain the results contradicting them. Since there are no existing studies on the influence of managers’ perceived family and religion importance on the ethics of tax evasion and how social perspectives moderate their impacts, the results of this study offer deeper insights into understanding the issue. Practical implications for organizations and society were discussed to reinforce managers’ ethics of tax evasion. The study findings will help organizations and governments establish social programs that will decrease managers’ likelihood to evade taxes, thereby contributing to the development of organizations and the nation.
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