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Knowledge is considered as a critical strategic resource for organizations in the contemporary knowledge-intensive economy. According to the resource based view of firms, one among other sources of firm’s competitive advantage is knowledge. Research shows that knowledge sharing is a key enabler of knowledge management (Nonaka & Takeuchi, 1995; Alavi & Leidner, 2001). Many organizations assert knowledge sharing vital to exploit core competencies and to achieve sustained competitive advantage.

In today’s competitive environment, creating and maintaining customer satisfaction and consequently customer loyalty is of vital importance to the companies. At the same time, it is a challenging task because little is known about how customers differ in their relational preferences (Palmatier et al., 2006) and because there are a lot of variables that influence customer loyalty. Although customers tend to be more demanding and less loyal (Reichheld, 1996), service marketers are convinced that building enduring relationships with the customers is incredibly important because loyal customers are less costly to serve, buy more, pay premium prices and spread positive word-of-mouth (Zeithaml, 2000; O’Brian & Jones, 1995).

One of the most common problems with health care systems around the world is that the cost of running them tends to increase at higher rate than the rate of inflation (see Glied & Smith, 2013). This has led among others to the introduction of visit fees by governments and/or public as well as private health care facilities and other health care providers.

The first integrated concept of taxation expenses was presented by Smith (2005), whose Canons of Taxation formed the starting point for the study of the theory and practice of taxation. Equity, certainty, convenience and efficiency represent the principles that inform the development of contemporary taxation theory and influence the development of opinion on the additional expenses of taxation, both in the public and private sectors, which will be the main object of our interest.

The interest in bank liquidity has grown significantly in recent times not only among regulators, but in authors’ studies as well. The trigger mechanism was mainly the recent global financial crisis, where a number of systems faced liquidity problems. On the basis of the crisis, the regulation on the part of the Basel Committee (Bank for International Settlements, 2010) in the area of liquidity has increased. The Basel Committee proposed the introduction of two liquidity indicators: the LCR (Liquidity Coverage Ratio) and the NSFR (Net Stable Funding Ratio), which the member states must obligatorily fulfil based on European law.

According to Wu (2010), the internal causes of firm bankruptcy may be seen in insufficient management skills, marketing and an inability to compete. They are refl ected in company performance. For this reason, accounting data, or rather financial ratios, are a frequent source of information for assessing the stability and viability of an enterprise.

Consumer’s preferences and wealth (income, resources) are viewed as exogenous quantities in the neoclassical theory. Methodological individualism, rational behaviour, equilibrium and perfect information of consumer are the further features of this concept.

The business activity of small and midsize enterprises plays an important role in the individual economies of the European Union. In this regard, Cumming, Johan, and Zhang (2014) and Gawel (2010) indicate that entrepreneurship has a significantly positive impact on GDP/capita, exports/GDP, and patents per population, and a negative impact on unemployment.

European Union allocated 513 billion CZK through the European Structural and Investment funds (ESI) to the Czech Republic during the previous programming period of the European Union (EU) (i.e. 2007-2013) based on data of Ministry of Regional Development CZ (MRD CZ) (MRD CZ, 2015a). The amount of money was allocated to the renewal of decaying residential, tourist and civic brownfields, to educate people, to support businesses, educational institutions, agriculture and generally support the lagging regions that are below the average of gross domestic product (GDP) in the EU25.

Dependence of economic competitiveness on ICT has been proven in the studies at enterprise level by e.g. Dedrick et al. (2003), and at macroeconomic level by e.g. Niebel (2014). All studies collectively appraise the positive influence of ICT sector development. Nowadays, employing ICT both into enterprises and state administration is a great step towards increasing productivity and therefore, economic competitiveness (Antlova et al., 2011).

European Union member countries experienced a decrease in the macroeconomic performance during the early stages of the economic and debt crisis. Significant deterioration in the fiscal stance as one of the primary implications of the economic recession revealed questions associated with fiscal sustainability in terms of threshold levels of fiscal deficit and sovereign debt that individual countries can sustain over longer period of time (Wöhlbier, Astarita, & Mourre, 2014).

Banks are fi nancial institutions that mediate payments, provide loans and take deposits from clients. The banking system has become an important component in the economic sector of each country. Like other industries, the banking industry has its own unique characteristics and specifi cs that adapt to internal and external influences economic sector. Each country requires a reliable and stable banking system to assure the proper functioning of the economy. The problems in the banking sector will likely have an impact on the entire financial sector.

In general, an economic growth is defined as an increase in the capacity of an economy to produce goods and services, compared from one period of time to another. In macroeconomics, the economic growth is expressed by changes in real GDP. The existence of business cycles was observed and studied since 19th century.

This paper analyzes on the perceptions of internet financial reporting (hereinafter referred to as IFR) in Malaysia. While internet financial reporting is fast and attractive becoming the standard in developed countries, but, few of previous studies have focused on this phenomenon in developing countries. In recent years internet usage have increased for dissemination of corporate information and is seen as a globalization process (Moradi et al., 2011; Gallego-Alvarez, 2011; Valentinetti & Rea, 2012).

Forecasting has become an important tool for statistical analysis because it helps in decisionmaking. The importance of forecasting is irrefutable because it is evident from the past that accurate forecasting for future interest rates helps policy makers to take timely steps in order to run the economic functions in a smooth manner. Monetary policy makers make the best use of forecasted KIBOR rates. Forecasting of the interest rates has been the center of interest for financial researchers and those who are interested in fixed income markets (Contreras et al., 2003).

In general, hotel location involves selecting a specific country, region and settlement unit (commune or town), where a hotel enterprise could be located (Damborský & Wokoun, 2010; Godlewska, 2001). The location of tourist enterprises, such as hotels, is fundamental to the size of the tourist demand and thus affects the economic efficiency and profitability of the hotel (Lado-Sestayo, Otero-González, & VivelBúa, 2014; Parte-Esteban & Alberca-Oliver, 2015; Puciato, 2016; Puciato & Dziedzic, 2016; Půlpánová & Simová, 2012; Simová, 2011; Simová & Zemanová, 2011; Sohrabi, Vanani, Tahmasebipur, & Fazli, 2012).