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    The level of organizational culture as a constant challenge for company management – an empirical research in the Czech Republic and Poland
    (Technická Univerzita v Liberci, 2019-03-15) Sokolova, Marcela; Zubr, Vaclav; Cierniak-Emerych, Anna; Dziuba, Szymon T.; Ekonomická fakulta
    Organizational culture (OC) is a concept, which is defined from many different perspectives. For example, Schein defines culture as a pattern of shared fundamental assumptions learned by a group as it overcomes both external adaptation and internal integration obstacles, whereby group member use is efficient enough to be considered valuable and which is taught to new members as the right way of meandering through the equivalent future obstacles. According to Dubkēvič & Barbars OC comprises structured behaviour (especially leadership style), language, rituals, ceremonies, myths, heroes, etc. The aim of this study is to examine the level of organizational culture in the Czech Republic and Poland, i.e. to make a comparison. In the questionnaire survey’s framework, 1,574 questionnaires were received in the Czech Republic, 1,476 questionnaires were processed, 433 questionnaires were received in Poland and 360 questionnaires were included in the evaluation for the same reason as the Czech questionnaires. Since it has been a long-term study in the Czech Republic, more respondents were recruited, in Poland it was the first survey within the co-operation – pilot version. The obtained data was evaluated using Microsoft Excel 2016 and IBM SPSS v. 24. Descriptive statistics tools, correlation and nonparametric Mann-Whitney U-test were used to evaluate the data at significance level p = 0.05. The results show that innovative culture is a better model than bureaucratic or supportive culture. Managers should develop an innovative and supportive culture. There are statistically significant differences in innovative organizational culture index evaluation between the Czech Republic and Poland. Statistically significant difference was observed in the organizational culture index evaluation, mainly depending on the organization’s size and on the respondent’s job position in the Czech Republic. The statistically significant difference in the organizational culture index evaluation in Poland was demonstrated depending on the organization’s size.
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    Ethics in business and communication: common ground or incommensurable?
    (Technická Univerzita v Liberci, 2019-03-15) Kačerauskas, Tomas; Ekonomická fakulta
    Do business and communication share common ethical ground or are they incommensurable notions? This paper explores the on-going conversation surrounding the role of ethics in business and communication and related practical issues. A critical approach has been applied towards the issues, and a historical approach applied by demonstrating the ethical ideas in the history of philosophy. The regional approach is used which appeals to such ethical regions as professional ethics as well ethics in the cultural rims. Through the analysis of the relationship between global and local ethics in business and communication, the paper examines problems and issues with particular reference to meta-discourse, media, market, and, significantly, propaganda. Part 1 considers the main problems germane to business ethics, which is followed by analysis of the issues pertaining to communication ethics. Part 2 draws a comparison between the two and develops a critical approach. Kantian analysis is applied to the generally accepted maxims of ethics in business and communication. Such maxims include the reminder that: “uniformity in global communication is not possible”; and “avoid conducting business by slavishly copying others”. Furthermore, “never seek either business or communication at any price”. Put simply, the aforementioned imply something that is both simple and direct: “know the limits of your communication” and “know the limits of your business”. The paper adopts a critical approach rather than euphoric discourses concerning business and communication ethics that are typical of much of the current literature. Beside this, the relationship between global (universal) and local (regional) in ethical level is developed.
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    Optimization of media planning variables for television based on the advertiser’s industry
    (Technická Univerzita v Liberci, 2019-03-15) Reinares-Lara, Pedro; Martín-Santana, Josefa D.; Reinares-Lara, Eva; Ekonomická fakulta
    Despite evidence of the influence of the industry or product category to which a brand belongs on advertising effectiveness, very few studies have analyzed the advertiser’s industry as a variable influencing the advertising recall. This study aims to analyze the direct effect that the advertised brand’s industry has on unaided advertising recall, as well as the moderating role it plays in the relationship between this recall and the following media planning variables: (1) spot length, (2) the advertising pressure put behind the brand, (3) the position of the commercial break in relation to the program, (4) the advertising clutter of the break (5), indication of the break’s duration, (6) the spot’s relative position in the break, and (7) primacy and recency effects. This study uses an innovative methodology that make it possible to measure spot recall in an environment that had been absolutely adjusted to the real conditions of a television audience. To this end, two sources of information that are usually used independently were combined: (1) audience data provided by the firm Kantar Media; and (2) data from ad-hoc computer-assisted telephone interviews (CATIs) administered to a sample of 2,000 individuals. The results suggest that the advertiser’s industry should be treated as another media planning management variable that can be used to improve a television campaign’s advertising effectiveness. Specifically, advertisers can use it to optimize their management of conventional variables (spot length, spot position, the brand’s advertising pressure, etc.) to achieve maximum recall. Some industries may benefit more than others from qualitative management of the media planning variables. The main contribution of this study is to provide a better understanding of the state of the issue and to establish useful implications in the optimization of media planning for broadcasters, media planners, and advertisers.
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    Modelling internationalization of high growth firms: micro level approach
    (Technická Univerzita v Liberci, 2019-03-15) Korsakienė, Renata; Kozak, Vratislav; Bekešienė, Svajonė; Smaliukienė, Rasa; Ekonomická fakulta
    The role of owners/professional managers has been recognized as a vital in the development processes of high growth firms (HGFs), contributing to countries’ productivity and competitiveness. The purpose of the paper is to identify and analyse some of the most significant factors, impacting internationalization of HGFs by investigating the attitudes of owners and professional managers. Theoretical discussion, related to international entrepreneurship, entrepreneurial traits and entrepreneurial perceptions, has led to the development of the research instrument. The analysis is based on a quantitative approach: the survey focuses on Lithuanian HGFs. The sample comprises 353 firms, included in the annual Gazelle list. The study does not reveal the difference between the attitudes of owners and professional managers. The results corroborate previous investigations disclosing that the traits of entrepreneurs and managers, matching entrepreneurial tasks, are good predictor of HGFs internationalization. The importance of external incentives, perceived by the owners and managers, are decreasing while HGFs internationalization is increasing. The joint effect of entrepreneurial traits and perceptions of internal and external barriers are good predictors of HGFs internationalization. The findings of the study are useful for the policy makers in the financial support decision making process and in the development of additional training programs. The implications for the managers of HGFs lie in the possibility to assess their personality traits and conclude about their suitability to that task. The research fills the gap in the extant knowledge by investigating micro-level factors and provides valuable findings on HGFs in Eastern European country.
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    Estimation of international tax planning impact on corporate tax gap in the Czech Republic
    (Technická Univerzita v Liberci, 2019-03-15) Moravec, Lukáš; Rohan, Jan; Hinke, Jana; Ekonomická fakulta
    There are many studies focusing on VAT (value added tax) tax gap but very few relevant studies that deal with the corporate income tax loss. The studies vary particularly in their methodology, databases and interpretation. In the case of the Czech Republic the studies resulted in a range between CZK 57 billion tax gap and CZK 12.5 billion corporate tax revenue gain caused by the tax planning. The main aim of the paper is to calculate the corporate income tax efficiency rate for the Czech Republic and compare it with other member states. The indicator of corporate income tax efficiencyis important for the calculation of the tax revenue without profit shifting (RWS) indicator and then thesubsequent corporate income tax gap estimation for 2013-2015, which is the second goal of the paper. The RWS indicator gives an overview of the Czech Republic´s amount of loses/gains relating to the corporate tax base erosion and corporate profit shifting. In the case when the actual corporate income tax revenue takes a higher value than the revenue without profit shifting indicator the jurisdiction benefits from the profit shifting operations. The opposite situation results in tax revenue losses caused by profit shifting to other “more attractive” tax jurisdictions. Authors’ study re-estimation results in approximately CZK 9.404 billion tax gap caused by base erosion and profit shifting instead of 12.5 billion CZK that shows EPRS’s study for period 2013. The third aim of the paper is to deal with the difference between input data from Eurostat database and official data from General Financial Directorate.