This special issue was envisaged to cover diverse scholarly contributions of an empirical nature that focus on various questions linked to the COVID-19 crisis in the Czech Republic and Slovakia. The choice of countries was intentional; after all, the Czech Republic and Slovakia both experienced controversial developments during 2020. The COVID-19 pandemic found them unprepared and inexperienced in the field of serious epidemics yet also saw them gain international recognition for the very positive results gained from their initial responses. The second half of 2020 provided a very different story. Both countries were hard hit by the epidemics immediately after the summer, and the situation worsened month by month. These negative developments escalated at the end of 2020 and in early 2021 when the number of new cases rapidly increased and the total number of patients at risk of dying began to exceed the capacities of public hospitals. This summary offers an overview of the research by authors included in this special issue. It compares their findings with the results of others in order to suggest a set of policy implications that are based on empirical analyses. There is also an attempt to estimate several avenues of further multi-disciplinary research focusing on the COVID-19 pandemic and relevant policy responses. Within this context, this special issue is useful for both researchers and policy makers.
{"title":"The COVID-19 Pandemic in the Czech Republic and Slovakia","authors":"D. Klimovský, J. Nemec, G. Bouckaert","doi":"10.46585/sp29011320","DOIUrl":"https://doi.org/10.46585/sp29011320","url":null,"abstract":"This special issue was envisaged to cover diverse scholarly contributions of an empirical nature that focus on various questions linked to the COVID-19 crisis in the Czech Republic and Slovakia. The choice of countries was intentional; after all, the Czech Republic and Slovakia both experienced controversial developments during 2020. The COVID-19 pandemic found them unprepared and inexperienced in the field of serious epidemics yet also saw them gain international recognition for the very positive results gained from their initial responses. The second half of 2020 provided a very different story. Both countries were hard hit by the epidemics immediately after the summer, and the situation worsened month by month. These negative developments escalated at the end of 2020 and in early 2021 when the number of new cases rapidly increased and the total number of patients at risk of dying began to exceed the capacities of public hospitals. This summary offers an overview of the research by authors included in this special issue. It compares their findings with the results of others in order to suggest a set of policy implications that are based on empirical analyses. There is also an attempt to estimate several avenues of further multi-disciplinary research focusing on the COVID-19 pandemic and relevant policy responses. Within this context, this special issue is useful for both researchers and policy makers.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43222384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article analyses the relationship between citizens’ trust in local government institutions and participation in local governance. The research results have revealed that citizens’ trust in local government is still low and participation lacks activeness. Civic participation is more active than political participation. According to the research results, the main reasons of absence of participation in local governance are lack of information and knowledge about public participation, lack of information about participation opportunities, lack of communication and response to expressed opinion and suggestions. The results of quantitative research showed that participation and trust dimensions are related. Absence of clear communication and response to citizens expressed opinion and suggestions causes distrust and lower participation. However, the research revealed the weak relationship between the trust in local government and participation in local governance. This fact requires further research.
{"title":"RELATIONSHIP BETWEEN CITIZENS’ TRUST IN LOCAL GOVERNMENT AND PARTICIPATION IN LOCAL GOVERNANCE","authors":"Diana Šaparnienė, Iveta Reinholde, Sandra Rinkevičienė","doi":"10.46585/SP29021210","DOIUrl":"https://doi.org/10.46585/SP29021210","url":null,"abstract":"The article analyses the relationship between citizens’ trust in local government institutions and participation in local governance. The research results have revealed that citizens’ trust in local government is still low and participation lacks activeness. Civic participation is more active than political participation. According to the research results, the main reasons of absence of participation in local governance are lack of information and knowledge about public participation, lack of information about participation opportunities, lack of communication and response to expressed opinion and suggestions. The results of quantitative research showed that participation and trust dimensions are related. Absence of clear communication and response to citizens expressed opinion and suggestions causes distrust and lower participation. However, the research revealed the weak relationship between the trust in local government and participation in local governance. This fact requires further research.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48022027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"What Is the Experience of Companies in Accounting for Impairment of Receivables?","authors":"Marie Paseková, M. Otrusinová, M. Dolejšová, Zuzana Crhová","doi":"10.46585/SP29021068","DOIUrl":"https://doi.org/10.46585/SP29021068","url":null,"abstract":"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.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49141811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Climate Assessment nad Experience with Mobbing among Public Administration Staff (Example from Czech Tax Office)","authors":"T. Čech, P. Králová, P. Dvořáková","doi":"10.46585/sp28041164","DOIUrl":"https://doi.org/10.46585/sp28041164","url":null,"abstract":"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.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49231419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Slovak Republic on the way to build Smart Cities based on KPIs with first Slovak Smart City Index","authors":"A. Kona, Dušan Guťan, P. Horváth","doi":"10.46585/sp28041061","DOIUrl":"https://doi.org/10.46585/sp28041061","url":null,"abstract":"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.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47932532","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"An Economic Analysis of Public Choice: Theoretical Methodological Interconnections","authors":"J. Volejníková, O. Kuba","doi":"10.46585/sp28031129","DOIUrl":"https://doi.org/10.46585/sp28031129","url":null,"abstract":"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.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2020-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47721434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
{"title":"Staff-Related Disclosures as an Element of Social Policies on the Model of Bulgarian Black Sea Hotels","authors":"D. Georgieva, T. Georgieva","doi":"10.46585/sp28031084","DOIUrl":"https://doi.org/10.46585/sp28031084","url":null,"abstract":"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","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2020-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48655042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"The Technical Efficiency of Transplanted Aman Rice Farms in Bangladesh: A Parametric and Nonparametric Approach of Efficiency","authors":"Kanis Fatama Ferdushi, A. Kamil","doi":"10.46585/sp28021069","DOIUrl":"https://doi.org/10.46585/sp28021069","url":null,"abstract":"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.","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2020-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46898446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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).
{"title":"Youth Attitudes Towards Intolerance to Corruption in Lithuania","authors":"Rita Toleikienė, Sigitas Balčiūnas, Vita Jukneviciene","doi":"10.46585/sp28020109","DOIUrl":"https://doi.org/10.46585/sp28020109","url":null,"abstract":"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).","PeriodicalId":53172,"journal":{"name":"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2020-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47699077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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