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UTILIZATION OF MODERN METHODS IN MEASURING THE FINANCIAL PERFORMANCE OF THE COMPANY 运用现代方法衡量公司的财务业绩
Pub Date : 2021-06-30 DOI: 10.33543/1101114116
Anna Jacková
Most entrepreneurs associate their financial performance with the achieved financial results. Each of them wants to be the best and the most successful in their industry and they need to achieve the best possible results. Therefore, it is necessary for them to monitor their financial performance. Except traditional methods of evaluating financial performance (financial analysis), they also focus on modern evaluation methods which consider not only accounting but also economic profit which also takes the alternative cost of capital.
大多数企业家将他们的财务表现与取得的财务成果联系在一起。他们每个人都想成为行业中最优秀、最成功的人,他们需要取得最好的结果。因此,有必要对他们的财务绩效进行监控。除了传统的财务绩效评价方法(财务分析)外,他们还关注现代的评价方法,这些方法不仅考虑会计,而且考虑经济利润,其中还考虑了资本的替代成本。
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引用次数: 0
COMMUTING TO WORK VERSUS E-COMMUTING: DATA FROM AN AUSTRIAN COMPANY IN PRE-COVID-19 ERA, DURING 1ST LOCKDOWN, AFTER EASING AND DURING 2ND LOCKDOWN 通勤上班与电子通勤:来自奥地利一家公司在2019冠状病毒病前、第一次封锁期间、放松后和第二次封锁期间的数据
Pub Date : 2021-06-30 DOI: 10.33543/11012531
Michal Beno
As a result of restrictions introduced to slow the spread of Covid-19, the number of commuters has significantly decreased and e-commuters increased. This analysis is based on Austrians who had a job prior to the pandemic and who were still working during the survey (whether they worked from home or commuted). Using data from the survey, this article examines changes in the mode of workplace of those who switched to e-commuting. Additionally, the authors were interested in finding out to what extent the e-commuting agreement reduces commuting. The following were done: a systematic review of e-commuting literature, a cross-tabulation of data to examine relationships within data, a McNemar test for workplace examination and a Friedman test with pairwise comparisons for commuting analysis. The data show that the number of e-commuters increased in almost all the surveyed periods except between the pre-Covid time and the easing of the lockdown. The e-working proportion increased on average by 59.74%. Results suggest that the frequency of commutes by cubicles differs significantly in all periods except between the first and second lockdowns, and by e-workers between February and the first lockdown and the easing and the second lockdown. If we look at the average rankings, we see that during the second lockdown, the frequency of cubicle commutes decreased significantly and that of e-workers increased.
由于为减缓Covid-19的传播而采取的限制措施,通勤者人数大幅减少,电子通勤者增加。这项分析是基于在大流行之前有工作并且在调查期间仍在工作的奥地利人(无论他们是在家工作还是通勤)。本文利用调查数据,研究了那些转向电子通勤的人在工作场所模式上的变化。此外,作者对电子通勤协议在多大程度上减少通勤感兴趣。我们做了以下工作:对电子通勤文献进行系统回顾,对数据进行交叉列表以检验数据之间的关系,对工作场所检查进行McNemar检验,对通勤分析进行弗里德曼检验,进行两两比较。数据显示,除了新冠肺炎前和解除封锁之间,几乎所有调查期间,电子通勤者的数量都在增加。电子办公比例平均增长59.74%。结果表明,除第一次和第二次封城期间外,所有时期的隔间通勤频率都有显著差异,2月至第一次封城期间以及放松和第二次封城期间,电子工作者的通勤频率也有显著差异。如果我们看一下平均排名,我们会发现,在第二次封城期间,隔间通勤的频率显著下降,而电子工作者的频率增加了。
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引用次数: 3
ELECTROACOUSTIC MUSIC AND THE SLOVAK MUSICAL AVANT-GARDE IN THE 1960S 20世纪60年代斯洛伐克的电声音乐和前卫音乐
Pub Date : 2021-06-30 DOI: 10.33543/11015964
Alena Čierna
In the 1960s, the development of music in Slovakia was marked by prominent generational and stylistic confrontations of the compositional poetries of the previous generations of composers and the just emerging one. In the composers’ community, an initiative was gaining a foothold that reassessed the practices, norms, and achievements of the previous developmental stages of Slovak music and looked for new points of departure. In certain stages of the given period, the first graduates of the Academy of Performing Arts (Ilja Zeljenka, Juraj Pospíšil, Pavol Šimai, Ladislav Kupkovič, Peter Kolman, Roman Berger, Jozef Malovec, Miroslav Bázlik, Ivan Parík, Tadeáš Salva, and others) entered the musical scene. The genesis and the formation of the Slovak musical avant-garde in the 1960s was determined by their quest for the novel possibilities of expression and the compositional techniques of the so-called New Music of Western Europe. They included experimenting with previously unknown electrogenic compositional materials and techniques of electroacoustic music. Slovak electroacoustic music, which achieved success in Slovakia and abroad already in the 1960s, emerged first on a private basis, later in the Sound Studio of the Czechoslovak Television, and, primarily, in the Experimental Studio of the Czechoslovak Radio.
在20世纪60年代,斯洛伐克音乐的发展以前几代作曲家和新一代作曲家的诗歌创作的显著代际和风格上的对抗为标志。在作曲家群体中,一项倡议正在获得立足点,即重新评估斯洛伐克音乐以前发展阶段的实践、规范和成就,并寻找新的出发点。在特定时期的某些阶段,表演艺术学院的第一批毕业生(Ilja Zeljenka, Juraj Pospíšil, Pavol Šimai, Ladislav kupkovizi, Peter Kolman, Roman Berger, Jozef Malovec, Miroslav Bázlik, Ivan Parík, Tadeáš Salva等)进入了音乐界。20世纪60年代斯洛伐克音乐先锋派的起源和形成是由他们对所谓的西欧新音乐的新颖表达可能性和作曲技术的追求决定的。其中包括尝试以前未知的电致作曲材料和电声音乐技术。斯洛伐克电声音乐早在20世纪60年代就在斯洛伐克和国外取得了成功,最初是在私人基础上出现的,后来出现在捷克斯洛伐克电视台的声音工作室,主要是在捷克斯洛伐克广播电台的实验工作室。
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引用次数: 0
ANALYSIS OF DEMAND FOR COUNSELLING SERVICES FOR UNIVERSITY / COLLEGESTUDENTS 大学生心理咨询服务需求分析
Pub Date : 2021-06-30 DOI: 10.33543/1101814
Petr Adamec, Dita Janderková
The offer for counselling services at universities and colleges is nowadays their standard component. University counselling focuses on learning, psychological, social, special-pedagogical and career issues. The aim of the paper is to acquaint with the results of the demand analysis for counselling services among students of all grades of the selected university in the Czech Republic. The results identified specific areas where students would need guidance or their further development (e. g. soft skills) while gender and student preference differences at different stages of study were found for most indicators. The results of such investigations are the core basis for reflection, innovation and improvement of the university counselling services status quo.
如今,大学和学院提供咨询服务是它们的标准组成部分。大学咨询关注学习、心理、社会、特殊教育和职业问题。本文的目的是要熟悉的咨询服务的需求分析的结果在捷克共和国选定的大学的所有年级的学生。结果确定了学生需要指导或进一步发展的特定领域(例如软技能),而在大多数指标上发现了性别和学生在不同学习阶段的偏好差异。这些调查结果是反思、创新和改进高校咨询服务现状的核心依据。
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引用次数: 4
IMAGE IN NON-ARTISTIC TEXT AS A FACTOR DEVELOPING READING STRATEGIES OF SECONDARY TECHNICAL SCHOOLS' PUPILS 非艺术文本中形象对中专学生阅读策略的影响
Pub Date : 2021-06-30 DOI: 10.33543/1101369373
Dana Vicherková, Markéta Šenkeříková, Denisa Lichá
The paper focuses on the current problem of factors influencing the reading of non-artistic texts and the development of reading strategies of pupils of secondary technical schools in the Moravian-Silesian Region of the Czech Republic. The paper aims to reflect, describe, analyse and evaluate which types of non-artistic texts, images, and depictions develop pupils' reading strategies. The text presents selected results of the quantitatively oriented questionnaire survey focusing on the identification of the relationship between the pupil's notion of a non-artistic text and course of work with the image as factors influencing their reading strategies. The partial goal of the pilot research is to point out the factors influencing student teachers at the Faculty of Education of the University of Ostrava in working with non-artistic text, an image in the text and their understanding.
本文重点研究了影响捷克共和国摩拉维亚-西里西亚地区中等技术学校学生阅读非艺术文本的因素和阅读策略发展的现状。本文旨在反映,描述,分析和评估哪些类型的非艺术文本,图像和描绘发展学生的阅读策略。本文介绍了定量导向问卷调查的选择结果,重点是确定学生对非艺术文本和工作过程的概念之间的关系,图像是影响他们阅读策略的因素。试点研究的部分目标是指出影响俄斯特拉发大学教育学院学生教师处理非艺术文本、文本中的图像及其理解的因素。
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引用次数: 0
MODIFICATION OF THE COMPARATIVE VALUATION METHOD FOR VALUATION OF A SET OF REAL ESTATE WITH AN INSUFFICIENTLY LARGE BATTERY OF COMPARABLE PROPERTY 修改比较估价法,对一组不动产进行估价时,可比不动产数量不足
Pub Date : 2021-06-30 DOI: 10.33543/1101150156
T. Krulický, M. Vochozka
The aim of this paper is to present a suggestion for the modification possibility of a selected valuation method which can be used to value real estate in case it is not possible to find a sufficiently large battery of comparable real estate to determine the estimate of the market price. The modification of the selected valuation method consists in the double use of correction coefficients in the creation process of the so-called standardized unit of thought which serves as an intermediary in the valuation of specific real estate. Based on the results achieved by the application, it was concluded that such a modified valuation method can be used to estimate the market price of a set of real estate more quickly and efficiently.
本文的目的是提出一个建议的修改可能性选择的估值方法,可以用来评估房地产的情况下,它是不可能找到一个足够大的电池的可比房地产来确定市场价格的估计。所选择的估价方法的修正在于在所谓的标准化思想单元的创造过程中双重使用修正系数,而标准化思想单元在具体房地产的估价中起着中介作用。通过应用得出的结果表明,这种修正的估价方法可以更快、更有效地估计出一组房地产的市场价格。
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引用次数: 2
THE IMPACT OF MACROECONOMIC INDICATORS ON VAT REVENUES IN EU COUNTRIES 宏观经济指标对欧盟国家增值税收入的影响
Pub Date : 2021-06-30 DOI: 10.33543/11017885
Alena Andrejovská, Martina Helcmanovská
The paper deals with the issue of the impact of changes in selected macroeconomic indicators and the standard VAT rate on the amount of VAT revenue. The aim of the paper was to empirically verify this impact. The analysis was performed using a linear regression analysis and an econometric model, which determined the magnitude of changes in VAT revenue as the indicators increased. Subsequently, it was necessary to point out the correspondence between the calculated and the actual VAT revenue. The analysis followed GDP, consumption expenditure, exports, imports and the VAT rate in the 28 EU countries for the period 2004-2018, while the countries were considered as a separate territorial unit. The contribution set out a hypothesis that was not confirmed, as GDP had the most significant impact on VAT revenues. This caused the most significant increase in VAT revenue by EUR 139,300 while increasing GDP by 1 million EUR. The calculated VAT revenue based on the compiled econometric model indicated that with slight deviations, it copies the actual value of VAT revenue. Based on the analysis, we can conclude that the selected indicators and the level of the standard rate are variables that affect the amount of VAT revenue.
本文讨论了选定的宏观经济指标和增值税标准税率的变化对增值税收入数额的影响。本文的目的是实证验证这种影响。分析是使用线性回归分析和计量经济学模型进行的,该模型确定了随着指标的增加增值税收入的变化幅度。随后,有必要指出增值税计算收入与实际收入之间的对应关系。该分析跟踪了2004年至2018年期间28个欧盟国家的GDP、消费支出、出口、进口和增值税税率,而这些国家被视为一个单独的领土单位。该贡献提出了一个未经证实的假设,因为GDP对增值税收入的影响最为显著。这使增值税收入增加了139,300欧元,同时使GDP增加了100万欧元。根据编制的计量经济模型计算出的增值税收入,与增值税收入的实际值有轻微偏差。通过分析,我们可以得出,所选择的指标和标准税率的高低是影响增值税收入的变量。
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引用次数: 0
E-PANOPTICON OF FACE-TO-DISPLAY WORKERS: FROM THE OFFICE TO THE HOME 面对面办公的电子全景监狱:从办公室到家里
Pub Date : 2021-06-30 DOI: 10.33543/110197105
Michal Beno, J. Hvorecký, J. Simuth
Electronic Monitoring (EM) is becoming prevalent, enabling varied and pervasive monitoring of workplaces. The research design was a set of e-mail surveys. Quantitative data were analyzed using cross-tabulation of data, descriptive and chi-square tests statistics. The study provides an overview of e-worker monitoring in five countries. Twenty percent of respondents believe that their organization uses employee monitoring software to track their activities. Almost half of the e-workers believe that their activities are not being tracked by software. Nearby 1/10 of the face-to-display workers surveyed would trust their employer more using EM. Four-fifths of e-workers state that EM affects their productivity. Presented data emphasizes that companies using face-to-display workers monitoring software can negatively affect morale and productivity instead of producing better work. Further, employees are often unfamiliar with whether or not there is monitoring software tracking their activities. The study recommends that organizations should inform its employees before implementation of EM system to facilitate their positive attitudes
电子监控(EM)正变得越来越普遍,使工作场所的各种和无处不在的监控成为可能。研究设计是一组电子邮件调查。定量数据分析采用交叉数据表,描述性和卡方检验统计。该研究概述了五个国家对电子工作者的监控情况。20%的受访者认为他们的组织使用员工监控软件来跟踪他们的活动。几乎一半的电子工作者认为他们的活动没有被软件跟踪。在接受调查的面对面展示员工中,近十分之一的人表示,使用电子商务会更信任雇主。五分之四的电子商务员工表示,电子商务影响了他们的工作效率。现有数据强调,公司使用面对面的员工监控软件会对士气和生产力产生负面影响,而不是产生更好的工作。此外,员工通常不熟悉是否有监控软件跟踪他们的活动。研究建议机构在实施电子商务系统前,应先告知员工,以促进员工的积极态度
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引用次数: 3
DOES THE IMPLEMENTATION OF LOYALTY PROGRAMMES LEAD TO GAINING A LOYAL CUSTOMER? 实施忠诚计划是否能获得忠诚客户?
Pub Date : 2021-06-30 DOI: 10.33543/1101392396
Michaela Žilinská, J. Vrbka, E. Kalinová
An increasing number of retailers and service providers are aware of the importance of loyalty programmes as a tool to support sales. The aim of this paper is to evaluate the benefits of loyalty cards for sales support at three selected companies in the Czech market, especially Kaufland, Globus and Tesco, and to determine whether the implementation of the loyalty programme leads to gaining a loyal customer. The basic source of data is the data obtained through an interview and the CAWI method, which consists in collecting data using an online questionnaire survey. The obtained data are evaluated using a prognostic marketing and comparison method. In total, responses were obtained from 121 respondents. The results of the research show that the implementation of loyalty programmes does not lead to gaining a more loyal customer. If the customer does not have to register to join the programmer, he does not perceive himself as loyal to the brand. The Kaufland Card programme has become the most used loyalty programme. These conclusions lead to new ideas that could affect both the future development of loyalty programmes and their structure.
越来越多的零售商和服务提供商意识到忠诚度计划作为支持销售的工具的重要性。本文的目的是评估在捷克市场,特别是考夫兰,Globus和乐购选定的三家公司的销售支持忠诚度卡的好处,并确定忠诚度计划的实施是否导致获得忠诚的客户。数据的基本来源是通过访谈和CAWI方法获得的数据,CAWI方法是通过在线问卷调查收集数据。使用预测营销和比较方法对获得的数据进行评估。总共收到了121位受访者的回复。研究结果表明,忠诚度计划的实施并没有导致获得更忠诚的客户。如果客户不需要注册加入程序员,他就不会认为自己是该品牌的忠实用户。考夫兰卡计划已成为使用最多的忠诚计划。这些结论带来的新想法可能会影响忠诚度计划的未来发展及其结构。
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引用次数: 4
ORIGINS OF MEDICAL EDUCATION ON THE TERRITORY OF MODERN UKRAINE 现代乌克兰领土上医学教育的起源
Pub Date : 2021-06-30 DOI: 10.33543/1101157161
A. Kulichenko, M. Boichenko
The article deals with the origins of Ukrainian medical education during two historical periods – the period of Proto-Slavic medicine (6th century BC – 7th century AD) and the period of folk, secular and monastic medicine of the Kyivan Rus (9th – 13th centuries AD). There are the following methods, applied in the research: content analysis and generalization of references, method of historical reconstruction, and cultural and historical method. The period of Proto-Slavic medicine is characterized as the beginning of the activity of healers, fortune-tellers, priests, magicians, midwives, who combined the rational things with the irrational ones. In the period of folk, secular, and monastic medicine of the Kyivan Rus there was a combination of pagan and Byzantine ideas in all spheres of life.
本文论述了乌克兰医学教育在两个历史时期的起源,即原斯拉夫医学时期(公元前6世纪至公元7世纪)和基辅罗斯民间、世俗和修道院医学时期(公元9世纪至13世纪)。在研究中运用的方法主要有:内容分析与参考文献归纳法、历史重建法、文化历史法。原斯拉夫医学时期的特点是治疗师、算命师、牧师、魔术师、助产士活动的开始,他们将理性事物与非理性事物结合起来。在基辅罗斯的民间,世俗和修道院医学时期,在生活的各个领域都有异教和拜占庭思想的结合。
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引用次数: 0
期刊
AD ALTA: 11/01
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