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Design is an important factor that contributes to the business success thanks to its potential to strengthen their competitiveness (D’Ippolito, 2014). There is a correlation between the use of design and business performance and subsequent macroeconomic growth (Denmark National Agency for Enterprise and Housing, 2003). An example of an economy significantly influenced by design is Great Britain’s economy. Design Economy created a gross value added of 85.2 billion GBP in the United Kingdom in 2016, corresponding to 7% of British gross value added. In a longterm perspective, between 2009 and 2016 the economy influenced by design grew by 52% and expanded far beyond fields that are part of creative industries (Benton et al., 2018). Design is a specific subtype of Innovation (OECD/Eurostat, 2018); it is an important business factor and it is integrated into many aspects of production and deliveries of products. The use of design helps companies to innovate, it increases companies’ productivity and turnover (Benton et al., 2018).

Generational differences in various workrelated characteristics such as work values, motivational drivers, preferences and workplace expectations have become a widely discussed research and intervention topic in recent years (Lyons & Kuron, 2014; Campbell et al., 2015; Sobrino-De Toro et al., 2019). The growing interest reflects the impact of the demographic, economic and technological shifts in society on the world of work and on how organisations maintain a multigenerational workforce (Lub et al., 2016). In recent years, research has primarily focused on the members of three generations (Baby Boomers, Generation X and Generation Y) to explore the features that differentiate these generations from each other in terms of workplace values, expectations, attitudes and organisational outcomes (Moore et al., 2015). At present, the next generation of employees – Generation Z – is about to enter the labour market, which will present challenges and opportunities for both researchers and companies (Knapp et al., 2017; Rodriguez et al., 2019).

The financial crisis of 2007/2008, known as the global financial crisis, caused by a combination of an asset price bubble in the real estate sector and a credit bubble leading to excessive leverage, highlighted the importance of the household sector for financial stability of the whole economy. Easy to get a loan and the belief that the house prices would appreciate encouraged more borrowers to get into debt. American households and financial institutions became deeply indebted. At the end of 2007, American households’ total loans and debt securities relative to the GDP was 98.55% (International Monetary Fund, 2020). Mortgage defaults caused by the financial crisis affected financial stability also in European countries. The household sector can influence the economy mainly due to its size and position on the financial markets, but on the other hand, the economic situation of households is also affected by various social, economic, and political changes.

Managers need to know the situation of companies they manage and what their prospects are in the market. That is why the financial analysis has become a necessary part of the managerial decision-making of any company that intends to succeed in today’s competitive environment. It represents an assessment of the past, the present and the future of the company’s financial health. One of the tools of financial analysis is the bankruptcy prediction model. The great advantage of such models is that their primary source of input data is based on internal information from the company, internal accounting statements, included in the final accounts, that is, their balance, profit and loss statement, cash flow. Accounting units are obliged to prepare their final accounts according to legal requirements. For example, in the Czech Republic, under Act No. 563/1991 Coll., on Accounting, there is an exemption for micro and small accounting units that do not need to prepare cash flow statement if their turnover is up to CZK 200 mill. and their assets are not greater than CZK 100 mill.

The academia finds it necessary to know which factors, whether internal or external to consumer behaviour, influence their purchasing behaviour of ecological or natural products or services, which in the field of tourism take the form of a new form of alternative tourism, either through nature tourism or ecotourism (Hultman et al., 2015). Within the research on consumer behaviour, studies have been carried out to understand the attitude of so-called ecotourists (Han, 2015; Kiatkawsin & Han, 2017), but their ecological behaviour as consumers continues to be a field of research that offers diverse spaces for study, since the research is still scarce, especially in terms of knowledge of the importance of psychographic, personality, cultural, economic and demographic factors (Hultman et al., 2015; Kiatkawsin & Han, 2017). Furthermore, the literature review emphasizes the need to deepen the understanding of environmentally responsible behaviour by incorporating the external, contextual, or group variables that influence such behaviour (López Miguens et al., 2015).