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- ItemEmployer branding on social media and recruitment websites: symbolic traits of an ideal employer(Technická Univerzita v Liberci, 2018-03-29) Eger, Ludvík; Mičík, Michal; Řehoř, Petr; Ekonomická fakultaIn recent years, the employer brand has become an important source of a sustainable competitive advantage. There is increasing evidence that employers need to place greater emphasis on communication with talented young people. Jobseekers usually have only basic information and vague knowledge and experience about a job and organizational characteristics in the early stage of the recruitment process, and in this situation the symbolic functions of a brand are significant. Nowadays, prospective applicants search for information about future employers by using their recruitment websites and social media. The study identifies the significant factors (symbolic traits) which attract Czech university business students to choose their potential employers. The study also contains a survey which investigates the use of social media and recruitment websites in relation to the employer brand, including perceptions of an ideal employer. The study brings results about symbolic employer attributes, which are presented in semantic differentials and contribute to research on employer branding by presenting how young people use recruitment websites and company social media to search for a potential employer. The findings of the conducted study suggest that chosen symbolic traits of an ideal employer are similar in the respondents and are independent of gender and employment status. According to the findings regarding social media and recruitment websites, respondents that follow information about job offers on an organization´s social media profiles don´t find the organization´s profiles on social sites important, whereas respondents that follow information about job offers on an organization´s recruitment websites find the organization´s profiles on social sites important. The paper concludes with theoretical and practical implications followed by directions for future research.
- ItemComparative analysis of perception of advantages and disadvantages of integration of hospitals(Technická Univerzita v Liberci, 2018-03-29) Staňková, Pavla; Papadaki, Šárka; Dvorský, Ján; Ekonomická fakultaIntegration and strategic alliances of companies represent a rapidly growing phenomenon in all industries. Also the integration and consolidation of healthcare organizations are not unusual themes in professional resources. The specialists observe especially a vertical and horizontal integration of hospitals and its influence to the increase of an effectiveness of healthcare provision. The results of these studies, however, do not conclusively prove the impact of all kinds of integration of hospitals to their efficiency and effectiveness growth. The present article focuses on horizontal integrated hospitals in the Czech Republic and the perception of advantages and disadvantages of integration of the hospitals by hospital managers themselves. The main aim of the research was to answer following research questions: Does the perception of advantages and disadvantages of participation in integration depend on the length of integration´s lifetime? Does the perception of advantages and disadvantages of participation in integration depend on the kind of integration? Regarding the overall view of the trend of integration, hospital managers see integration as promising. Further, the research results revealed that based on the research sample, we cannot unequivocally confirm a statistically significant difference between the two studied types of integration (holding and mergers). A statistically significant difference in the perception of the overall view of the advantages of integration also cannot be confirmed given a length of involvement in holding or merger. Overall, the hospital sees as disadvantages particularly the reduction of autonomy, the increased difficulty of promotion of changes and communication problems. As for the benefits, 93% of hospitals evaluated that the integration gives them a better negotiating ability with suppliers, 80% of hospitals noticed better negotiating ability with health insurance companies and about 80% report that there has been a reduction in costs.
- ItemDušan Pavlů, REKLUB 1927-1949. Chapters from the History of Czechoslovak Advertising, Professional Publishing, 2017(Technická Univerzita v Liberci, 2018-03-29) Hes, Aleš; Ekonomická fakulta
- ItemSectoral analysis of the differences in profitability of Czech and German business ventures – an empirical benchmark study(Technická Univerzita v Liberci, 2018-03-29) Beyer, Dirk; Hinke, Jana; Ekonomická fakultaProfitability measures are a lens through which business can be viewed and they form a common basis for investment decisions. Especially in areas close to national borders, these decisions could be linked to the question on which side of the border a venture should be located in order to realise country-specific comparative advantages that make the investment more profitable. Differences in profitability between countries are driven by manifold aspects, including specific cost or revenue structures, financing patterns and conditions, as well as taxation. The aim of this study is to identify the driving factors behind differences in profitability of Czech and German firms on the basis of a comparative analysis. In this article, a two-step variance analysis is conducted. The first step focuses on the operational differences in RoA between Czech and German ventures, which is based on deeper analyses of the asset turnover and the profit margin. In the second step, the differences in RoE are analysed, considering influences from national taxation, conditions and patterns of financing and operations of the ventures. A model-based cumulative variance analysis quantifies the impacts of these underlying drivers of profitability with a comparative focus. For this reason, the average measures of these drivers from 2002 to 2014 – the longest time series available for both countries are extracted from the BACH database, which provides harmonised accounting information. This paper confirms the hypothesis that specific drivers of profitability differ significantly between the two countries in certain business sectors and would cause substantial differences in profitability. Due to the overlapping nature of these individual effects, they compensate each other to a great extent. The results provide useful benchmarks that a company´s management can use to increase its profitability tackling specific comparative (dis-)advantages between the Czech Republic and Germany.
- ItemMandatory CCCTB implementation in the Eurozone and its impact on corporate tax revenues in the Czech Republic(Technická Univerzita v Liberci, 2018-03-29) Nerudová, Danuše; Solilová, Veronika; Ekonomická fakultaThe European Commission has been attempting to coordinate the corporate taxation systems of the EU Member States since 1962. One of the most ambitious projects in the history of the harmonization effort was introduced on 16 March 2011, when the European Commission published, after more than ten years of work, the text of the CCCTB Directive proposal. The directive proposal suggests the consolidation regime and the allocation formula with three equally weighted factors – sales, labour and assets, i.e. the consolidated tax base should be shared among the members of the group based on those micro factors. That tax-sharing mechanism as a new allocation rule has raised much discussion and will definitely have an impact on EU Member States’ budgets. The aim of the paper is to research the impact of mandatory CCCTB implementation in the Eurozone on tax bases in the Czech Republic and consequently on Czech corporate tax revenues, and to identify whether the implementation of the system in the Eurozone will result in the outflow or inflow of tax bases from/to the Czech Republic. The research is based on empirical data from the Amadeus and Bankscope databases covering 2,424 parent companies with 3,860 Czech subsidiaries. In order to verify the results of the research, a sensitivity analysis was also performed. The research revealed that mandatory implementation of the CCCTB system in the Eurozone would have negative impact on the tax bases currently generated and located in the Czech Republic. As a result of this fact, the Czech Republic would lose between 0.87% and 8.84% of the corporate tax liability recorded in 2011.