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What Is the Experience of Companies in Accounting for Impairment of Receivables? 公司在应收账款减值会计方面的经验是什么?
IF 0.4 Q4 BUSINESS Pub Date : 2021-03-24 DOI: 10.46585/SP29021068
Marie Paseková, M. Otrusinová, M. Dolejšová, Zuzana Crhová
Account receivables constitute a significant portion of current assets, and the issue of receivables management is studied from many aspects and in many different contexts and levels. The purpose of this paper is to analyse the use of the prudence principle in the account’s receivables area in Czech companies. This research paper aims to evaluate the view of enterprises whether they are willing to make impairment of receivables, what types of impairment they prefer, and how they assess the impairment of receivables. The research was done through a questionnaire survey. We received a total of 185 completed questionnaires. The research was done in 2019 in enterprises from the Czech Republic. Our results show that the enterprises make the impairment of receivables regardless of their sector. The impairment of receivables is more preferred in the medium-sized and large enterprises. The medium sized and large enterprises prefer a combination of tax and non-tax impairment of receivables. At the same time, the medium-sized and large enterprises more appreciate the impairment of receivables as a percentage of the value of particular receivable.
应收账款是流动资产的重要组成部分,应收账款管理问题从多个方面、多个不同的背景和层次进行了研究。本文的目的是分析谨慎原则在捷克公司应收账款领域的应用。本研究旨在评估企业是否愿意对应收账款进行减值,他们更喜欢什么类型的减值,以及他们如何评估应收账款的减值。这项研究是通过问卷调查完成的。我们总共收到了185份已完成的问卷。这项研究于2019年在捷克共和国的企业中进行。我们的研究结果表明,无论所属行业如何,企业都会对应收账款进行减值。应收账款减值在中型和大型企业中更为可取。中大型企业倾向于将应收账款的税收和非税收减值相结合。与此同时,中型和大型企业更重视应收款的减值,将其作为特定应收款价值的百分比。
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引用次数: 2
Climate Assessment nad Experience with Mobbing among Public Administration Staff (Example from Czech Tax Office) 气候评估与公共行政人员的围攻经验(以捷克税务局为例)
IF 0.4 Q4 BUSINESS Pub Date : 2020-12-22 DOI: 10.46585/sp28041164
T. Čech, P. Králová, P. Dvořáková
The paper focuses on the issue of relationships and climate in the workplace in public administration including the factors that have a negative effect on workplace climate and interpersonal relationships. From a theoretical perspective, the paper summarizes the knowledge of interpersonal relationships in the workplace, environmental effects on workplace climate including pathological and negative phenomena that influence workplace relationships, including especially conflicts, bullying, and sexual harassment. The objective of the research was to identify the assessment of workplace climate and relationships by the employees of the Tax Office for the Olomouc Region as a prerequisite for high-quality performance of public administration, including their experience with workplace aggression and bullying by their colleagues. The research was performed by means of a quantitative research strategy. The data were received from 305 employees by means of a questionnaire. The results suggest that about three quarters of employees assess their workplace climate in a positive way, which has a favourable effect on their work performance. The negative assessment by Tax Office employees may be related to their experience with mobbing and bossing reported by 10% of employees.
本文主要研究公共行政工作场所的人际关系和氛围问题,包括对工作场所氛围和人际关系产生负面影响的因素。本文从理论角度总结了工作场所人际关系、环境对工作场所气氛的影响,包括影响工作场所关系的病理和负面现象,特别是冲突、欺凌和性骚扰。该研究的目的是确定奥洛穆克地区税务局员工对工作场所氛围和关系的评估是高质量执行公共管理的先决条件,包括他们在工作场所受到同事攻击和欺凌的经历。本研究采用定量研究策略。这些数据是通过问卷调查从305名员工那里获得的。结果表明,大约四分之三的员工以积极的方式评估自己的工作环境,这对他们的工作表现有积极影响。税务局员工的负面评价可能与10%的员工报告的他们的暴徒和老板的经历有关。
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引用次数: 0
Slovak Republic on the way to build Smart Cities based on KPIs with first Slovak Smart City Index 斯洛伐克共和国以kpi为基础建设智慧城市,并推出首个斯洛伐克智慧城市指数
IF 0.4 Q4 BUSINESS Pub Date : 2020-12-15 DOI: 10.46585/sp28041061
A. Kona, Dušan Guťan, P. Horváth
Although the topic of implementing smart technologies in cities and towns in Slovakia is not a new one, the process as such is only in its beginnings. The implementation of smart solutions provides opportunities to improve the quality of governing within local governments, more effective cooperation between individual departments, as well as possibilities to bring local governments closer to their inhabitants, including personal system of creation, evaluation and realization of smart solutions and innovations.
尽管在斯洛伐克的城镇实施智能技术并不是一个新话题,但这一过程才刚刚开始。智能解决方案的实施为提高地方政府内部的治理质量、各部门之间更有效的合作提供了机会,也为使地方政府更接近居民提供了可能性,包括创建、评估和实现智能解决方案和创新的个人系统。
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引用次数: 3
An Economic Analysis of Public Choice: Theoretical Methodological Interconnections 公共选择的经济学分析:理论方法的相互联系
IF 0.4 Q4 BUSINESS Pub Date : 2020-11-03 DOI: 10.46585/sp28031129
J. Volejníková, O. Kuba
Public choice theory is an established part of general economic theory. It emerged as an offshoot of the mainstream in the 1940s and deals with applying economic methods to political analysis and decision making within political institutions. Today, the public choice approach is being used successfully in a wide spectrum of social sciences, as well as in politics at the macro- and international levels. At the theoretical level, we feel that public choice theory is of wide importance relating to the change in definition of its traditional place in economic theory. Approximately, this change began to occur during the 1980s, and it documents an interpretative shift from public choice theory being a relatively independent economic discipline to a discipline that is presented as an immanent part of the new political economy, a newly created school of opinion. This paper’s goal is to analyze and discuss the paradigmatic, historically conditioned theoretical-methodological concept of public choice by using research into the literature. Concurrently, our ambition is also to define key points of overlap that link public choice theory to the economic mainstream (neoclassical economics) on one hand and the new political economy on the other. We have developed the conclusions of this analysis and intellectual comparison into a wider discussion of public choice theory’s significance and its role in the formative process of economic theory’s development and future trajectory.
公共选择理论是一般经济理论的重要组成部分。它是20世纪40年代作为主流的一个分支出现的,涉及将经济方法应用于政治分析和政治机构内的决策。今天,公共选择方法正在广泛的社会科学领域以及宏观和国际一级的政治领域得到成功的应用。在理论层面上,我们认为公共选择理论具有广泛的重要性,因为它在经济理论中传统地位的定义发生了变化。大约在20世纪80年代,这种变化开始发生,它记录了从公共选择理论作为一个相对独立的经济学科到作为新政治经济学的一个内在部分的一门学科的解释转变,一个新创建的观点学派。本文的目标是通过对文献的研究来分析和讨论公共选择的范式、历史条件下的理论方法论概念。同时,我们的目标也是定义重叠的关键点,这些关键点一方面将公共选择理论与经济主流(新古典经济学)联系起来,另一方面将新政治经济学联系起来。我们已经将这种分析和智力比较的结论发展为对公共选择理论的意义及其在经济理论发展和未来轨迹的形成过程中的作用的更广泛的讨论。
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引用次数: 2
Staff-Related Disclosures as an Element of Social Policies on the Model of Bulgarian Black Sea Hotels 员工相关披露作为保加利亚黑海酒店模式的社会政策要素
IF 0.4 Q4 BUSINESS Pub Date : 2020-10-08 DOI: 10.46585/sp28031084
D. Georgieva, T. Georgieva
The main aim of the study is to analyse published information on staff-related social policies on the websites and in the annual financial statements of enterprises that manage hotels and provide hotel services in the territory of Varna and Burgas Black Sea regions in Bulgaria. In addition, analysed are some factors that impact disclosures in the financial statements of enterprises. The adopted research methods are the logical, deductive and comparative methods, as well as the methods of analysis and synthesis. To verify the author's hypotheses the IBM – SPSS Statistics software, ver. 19 has been used. The main results of the study show that the analysed hotel enterprises disclose scarce or no information on staff related data and social policies on their websites or in their financial statements. Disclosures mainly focus on compliance with legal requirements and they are most significantly influenced by available audit control and selected accounting basis. This could lead to asymmetry in the data, lowering the prestige of the organisation, problems with recruitment of qualified staff and unjustified economic decisions by data users
该研究的主要目的是分析保加利亚瓦尔纳和布尔加斯黑海地区管理酒店和提供酒店服务的企业的网站和年度财务报表中公布的与员工相关的社会政策信息。此外,还分析了影响企业财务报表披露的一些因素。所采用的研究方法有逻辑法、演绎法和比较法,以及分析法和综合法。为了验证作者的假设,使用了IBM–SPSS统计软件,版本19。研究的主要结果表明,被分析的酒店企业在其网站或财务报表中披露的员工相关数据和社会政策信息很少或根本没有。披露主要侧重于遵守法律要求,受可用审计控制和选定会计基础的影响最大。这可能导致数据不对称,降低组织的声誉,招聘合格员工的问题,以及数据用户做出不合理的经济决策
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引用次数: 0
The Technical Efficiency of Transplanted Aman Rice Farms in Bangladesh: A Parametric and Nonparametric Approach of Efficiency 孟加拉国Aman水稻种植场的技术效率:一种参数和非参数效率方法
IF 0.4 Q4 BUSINESS Pub Date : 2020-06-16 DOI: 10.46585/sp28021069
Kanis Fatama Ferdushi, A. Kamil
The comparison of technical efficiency has been estimated by parametric and nonparametric production model for agricultural rice farms. This paper employs a translog stochastic frontier model to explain the source of inefficiencies of rice farm due to socioeconomic and farm-specific variables in seven selected regions of Bangladesh. The motivational point is of “start trade” to international rice market like other Asian countries. The average efficiencies estimates of Transplanted AMAN rice farms are vary 60%-90% in stochastic frontier analysis (SFA) whereas in data envelopment analysis (DEA) the technical efficiencies estimates are vary 64% to 79%. Average technical efficienies of Dhaka, Khulna, Barisal and Rangpur were found higher through SFA than DEA. Kernel density estimates appropriates to the empirical efficiency. The results of distribution of efficiencies indicate that Dhaka, Rajshahi, Khulna, Barisal, Sylhet and Rangpur efficiency were found negatively skewed. The graphical representation of the kernel density estimates indicated that inefficiencies were presented among the farms in the all selected regions.
采用参数生产模型和非参数生产模型对农业水稻生产的技术效率进行了比较。本文采用了一个超对数随机前沿模型来解释由于社会经济和农场特定变量在孟加拉国七个选定地区的水稻农场效率低下的来源。动机点是像其他亚洲国家一样“开始贸易”国际大米市场。在随机前沿分析(SFA)中,阿曼水稻移植农场的平均效率估计在60%-90%之间,而在数据包络分析(DEA)中,技术效率估计在64% - 79%之间。通过SFA分析发现达卡、库尔纳、巴里萨尔和朗布尔的平均技术效率高于DEA。核密度估计适合于经验效率。效率分布结果表明,达卡、拉杰沙希、库尔纳、巴里萨尔、锡尔赫特和Rangpur的效率呈负偏态。核密度估计值的图形表示表明,所有选定区域的农场都存在低效率。
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引用次数: 0
Youth Attitudes Towards Intolerance to Corruption in Lithuania 立陶宛青年对不容忍腐败的态度
IF 0.4 Q4 BUSINESS Pub Date : 2020-06-10 DOI: 10.46585/sp28020109
Rita Toleikienė, Sigitas Balčiūnas, Vita Jukneviciene
Corruption as the challenge needs many efforts. The fight against corruption is uniting organizations at international, national and local levels. This fight requires not only changes in legal basis or institutional procedures, but rather the change of society mindset turning it more and more to the intolerance to corruption. Therefore, youth is considered as a targeted group, which is able and capable to fight the dishonest behavior, corruption cases. It is important to ensure, that youth would be able to identify the corruption and inform appropriate institutions about this. This needs the values’ background of the youth, the relevant understanding of corruption and intolerance for it. This paper aims to reveal the understanding and attitude of the Lithuanian youth towards the corruption and to identify opportunities for strengthening the anti-corruption potential. The research was implemented in Siauliai region, Lithuania, using quantitative approach. Few main findings were found out in the research. First, the motives to inform/withhold about the corruption cases depend on the status of occupation (students of high schools, employers or having no job young people are mostly ready to inform about corruption cases rather than students of universities and colleges), the gender (women have bigger potential of anticorruption), the social status of the family (having medium social status people have higher potential than people with lower or higher social status), the civil and political activity (more active young people have higher anti-corruption potential).
腐败作为一项挑战,需要作出许多努力。反腐败斗争正在团结国际、国家和地方各级的组织。这场斗争不仅需要改变法律基础或制度程序,还需要改变社会心态,使其越来越倾向于不容忍腐败。因此,青年被认为是有能力和能力打击不诚实行为、腐败案件的目标群体。重要的是要确保年轻人能够识别腐败行为,并向相关机构通报这一情况。这需要立陶宛青年的价值观背景、对腐败的相关理解以及对腐败的不容忍。本文旨在揭示立陶宛青年对腐败的理解和态度,并为加强反腐败潜力寻找机会。该研究采用定量方法在立陶宛Siauliai地区进行。研究中发现的主要发现很少。首先,举报/隐瞒腐败案件的动机取决于职业状况(高中生、雇主或没有工作的年轻人比大学和学院的学生更愿意举报腐败案件)、性别(女性反腐潜力更大)、,家庭的社会地位(具有中等社会地位的人比社会地位较低或较高的人更有潜力)、公民和政治活动(更活跃的年轻人有更高的反腐潜力)。
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引用次数: 1
Regional Disparities in the Relationship between Economic Growth and Unemployment 经济增长与失业关系中的区域差异
IF 0.4 Q4 BUSINESS Pub Date : 2020-05-27 DOI: 10.46585/sp28020900
M. Daňová, Ivana Kravčáková Vozárová
The imbalance of the economic and social level between territorial units is a problem of many countries, including Slovakia. In addition to product losses, the absence of labor incomes of lagging territorial units and their reduced ability to develop independently appear to be a problem. The reason for such a situation may be low economic activity as well as a weak relationship between employment in some regions. The aim of this study is to identify differences in the relationship between the rate of economic growth and changes in the unemployment rate in the all regions at the NUTS3 level in Slovakia in the period 1999-2018. To examine the relationship between unemployment and the rate of economic growth, a gap version of Okun's Law was used. A simple linear regression model was constructed for each region at NUTS 3 level. By comparing the values of constructed econometric models, the regional differences and sources of these differences were identified. The results of the analyzes have indicated that there is a direct causal relationship between the change in unemployment and the rate of economic growth in the short term. The correlation coefficients confirmed the negative relationship between GDP growth rate and unemployment. The strength of the relationship across region at NUTS 3 level was differentiated, but in all NUTS 3 regions was statistically significant. The impact of the growth rate on changes in unemployment has been found to be differentiated mainly according to the size of unemployment, as well as the sources and stability of the rate of economic growth and the structure of economic activities.
领土单位之间经济和社会水平的不平衡是包括斯洛伐克在内的许多国家的问题。除了产品损失外,落后地区单位缺乏劳动收入,自主发展能力下降似乎也是一个问题。造成这种情况的原因可能是经济活动低迷以及一些地区就业之间的关系薄弱。本研究的目的是确定1999-2018年期间斯洛伐克所有地区在NUTS3水平上的经济增长率与失业率变化之间关系的差异。为了检验失业率和经济增长率之间的关系,使用了奥肯定律的差距版本。各区域在NUTS 3水平上建立简单的线性回归模型。通过比较构建的计量经济模型的值,确定了区域差异和这些差异的来源。分析结果表明,短期内失业率的变化与经济增长率之间存在直接的因果关系。相关系数证实了GDP增长率与失业率呈负相关关系。在NUTS 3水平上,各区域间的关系强度存在差异,但在所有NUTS 3区域间的关系强度均具有统计学意义。研究发现,增长率对失业变动的影响主要根据失业规模、经济增长率的来源和稳定性以及经济活动的结构来区分。
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引用次数: 3
Public Services and their Financial Allocation in the European Context 欧洲背景下的公共服务及其财政分配
IF 0.4 Q4 BUSINESS Pub Date : 2020-05-27 DOI: 10.46585/sp28021052
Martina Halásková, Renata Halásková, Pavel Bednář
Public services are crucial for working stable economies in the European Union and for the development of public policies, but also the ensuring of infrastructure and satisfaction of public needs. The article aims to evaluate selected public services by the volume of allocated public expenditures, focusing on similarities in the EU countries. The quantitative analysis concentrates on financial allocations by COFOG second level in selected areas of public services. The research is carried out for the period 2008-2017 by use of multidimensional scaling. The results have shown that the EU countries can be divided into seven clusters by the similarity of public expenditures on services, although partial differences are present even in these clusters. The results have proved a high similarity of services by the volume of allocated public expenditures (public health services, recreational and sporting services) and services related to housing development. On the other hand, differences in financial allocations are presented by public services which satisfy needs of society (police services) and areas of technical infrastructure (transport, waste management), compared to the other public services analysed. These findings reflect the role and size of the public sector with respect to priorities of the EU countries.
公共服务对于欧洲联盟稳定的经济和公共政策的发展至关重要,而且对于确保基础设施和满足公共需要也至关重要。本文旨在通过分配公共支出的数量来评估选定的公共服务,重点关注欧盟国家的相似性。定量分析集中于政务组第二级在选定的公共服务领域的财政拨款。该研究是在2008-2017年期间使用多维尺度进行的。结果表明,欧盟国家可以根据公共服务支出的相似性分为七个集群,尽管即使在这些集群中也存在部分差异。结果证明,按分配的公共支出(公共卫生服务、娱乐和体育服务)和与住房发展有关的服务的数量计算,各项服务高度相似。另一方面,与所分析的其他公共服务相比,满足社会需要的公共服务(警察服务)和技术基础设施领域(运输、废物管理)在财政拨款方面存在差异。这些调查结果反映了公共部门在欧盟国家优先事项方面的作用和规模。
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引用次数: 4
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Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration
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