Archiv vyhledávání


Vyhledávání

POLICIES TO PROMOTE CORPORATE SOCIAL RESPONSIBILITY (CSR) AND ASSESSMENT OF CSR IMPACTS

Jintao Lu, Licheng Ren, Wenfang Lin, Yifan He, Justas Streimikis

When implementing sustainable development principles, business should play the core role, and the corporate social responsibility is one of the examples of the active role of enterprises in implementing sustainable development goals. The corporate social responsibility (CSR) describes the companies that are aware of their mission and take responsibility for their impact on society in general. The CSR is vital for sustainability, competitiveness, advance of companies and development of the world economy. The CSR provides benefits for risk controlling, allows cost savings and stipulates affordability of the capital, facilitates stakeholders’ relationships and improvement of human resource management. In practice, human rights and corporate social responsibility have become an important aspect of business strategies for many companies.
více

THE IMPACT OF TQM PRACTICES ON KEY PERFORMANCE INDICATORS: EMPIRICAL EVIDENCE FROM AUTOMOTIVE DEALERSHIPS

Omar Sabbagh, Mohd Nizam Ab Rahman, Wan Rosmanira Ismail, Wan Mohd Hirwani Wan Hussain

The After-Sales (AS) service is becoming a strategic business driver to maintain longterm customer retention, customer satisfaction and capital revenue in such a manner that it guarantees the continuous improvement of products and services offered to customers; AS market is up to five times larger than the new product market (Bundschuh & Dezvane, 2003), whilst it is widely agreed that the turnover of the original purchase can be tripled during the product lifespan by investing in AS services. Consequently, performance of the after-sales department should be well measured and monitored to achieve a balance between the business and the operational goals on the one hand, and their assessed values on the other (Cavalieri et al., 2007).
více

ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC

Lukáš Moravec, Jan Rohan, Jana Hinke

The issue of base erosion and profit shifting (BEPS) caused by multinational companies is a potential important impediment to tax collections. Because tax planning schemes utilized gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdiction where there is insufficient of no economic activity (Hines, 2014; OECD, 2017). The Organization for Economic Co-operation and Development (OECD) has estimated the general annual revenue loss of USD 100 to 240 billion due to the BEPS OECD (2017). Dharmapala and Riedel (2013) focused on tax motivated income shifting between parent companies and their affiliates. The parent companies have almost 60% affiliates established in low-tax jurisdictions. It resulted in profit shifting from the high-tax parent companies’ jurisdictions to the low-tax affiliates’ jurisdictions where the profit is taxed with the lower tax rate.
více

DECISION TREE MODELLING OF E-CONSUMERS’ PREFERENCES FOR INTERNET MARKETING COMMUNICATION TOOLS DURING BROWSING

Jolanta Sabaitytė, Vida Davidavičienė, Jarmila Straková, Jurgita Raudeliūnienė

The rapid development of information communication technologies (ICT) has expanded the possibilities for marketing communication. In order to increase business competitiveness and carry out effective marketing activities, it has therefore become important to acquire knowledge about e-consumers and to identify significant elements that shape their virtual behaviour and influence their decision to buy. An analysis of scientific literature revealed that there is a gap in knowledge with regards to the e-consumer behaviour of different generations, as customer segments, and their preferences in the purchase phase. The purchase phase is characterised by different internet marketing communication elements, which influence the performance of browsing and searching tasks. The goal of the research presented in this article was to determine the most significant internet marketing communication elements during the purchase phase of the e-consumer journey by performing a browsing task and using the mathematical decision tree approach.
více

A NONLINEAR DYNAMIC MODEL FOR INTERNATIONAL TOURISM DEMAND ON THE SPANISH MEDITERRANEAN COASTS

Isabel Albaladejo, Maribel González-Martínez

The Mediterranean is one of the main destinations for international tourism in Spain. According to the Spanish Statistics Institute (INE, 2016), more than half of international tourists staying at hotels chose the Mediterranean coastal provinces as a destination in 2015. Spain has about 3,500 km of Mediterranean coastline (INE, 2016). As shown in Fig. 1, these kilometers are distributed between the peninsular coast (2,058 km) and the archipelago of the Balearic Islands (1,428 Km). Tourism is an important economic sector on the Spanish Mediterranean coasts and it has become one of the most important sources of employment. For example, in Balearic Islands the tourism sector contributed 44.8% to the gross domestic product (GDP) and created 150,346 jobs (32.0% of total), in 2014.
více

THE ROLE OF COUNTRY GOVERNANCE ON VALUE-ADDED TAX AND INEQUALITY

Sok-Gee Chan, Zulkufl y Ramly

Rising income inequality is a growing concern for governments due to its adverse effect on the poverty level, income distribution, social and institutional stability, which in turn impede the economic growth and may lead to political instability. Taxation has long been regarded as the key instrument in a fiscal policy to reduce income inequality via the redistribution of tax revenues to finance public goods and to correct for market-income inequality (Atkinson, 1991). Although prior studies have extensively investigated the effect of taxation on income inequality (Martinez-Vazquez et al., 2012), the findings are inconclusive especially in developing countries (Bird & Zolt, 2014).
více

USE OF THE DEA METHOD TO VERIFY THE PERFORMANCE MODEL FOR HOSPITALS

Kristina Kocisova, Maria Hass-Symotiuk, Magdalena Kludacz-Alessandri

Global financial crisis influenced almost all sectors in national economies of individual countries, affecting the social sectors such as healthcare one significantly. In many countries, the health systems are mostly financed by public budget. Therefore the effective use of public money comes into attention, especially in crisis years (Androniceanu & Ohanyan, 2016). Therefore performance measurement in the public healthcare systém has become a more and more popular research challenge throughout Europe and the world. It is significantly associated with the global process of demographic ageing and increasing demands on health and social system in each country (Marešová et al., 2015a).
více

INFLUENCE OF STORE CHARACTERISTICS ON PRODUCT AVAILABILITY IN RETAIL BUSINESS

Goran Avlijas, Nikola Milicevic, Danilo Golijanin

Retail stock-out refers to a situation where a demanded product is not available to the customer in the expected location or is not in a saleable condition (ECR Europe, 2003). Many studies conducted in the last fifty years have shown that the average stock-out rate (percentage of the unavailable products at the time of the audit or purchase) is generally constant and varies between 7% and 8% (Aastrup & Kotzab, 2010). Although extensively studied for decades (e.g. Corsten & Gruen, 2003; Fernie & Grant, 2008; Zinn & Liu, 2001), the phenomenon of stock-outs remains one of the major problems for retailers and manufacturers (Aastrup & Kotzab, 2010).
více

DEFLATION AND OUTPUT ACROSS SECTORS: RESULTS FOR THE CZECH REPUBLIC

Pavel Ryska, Petr Sklenář

The study of deflation seems to be gaining ever more importance. Central banks in most advanced economies, including the European Central Bank and the Czech National Bank, have observed CPI inflation running below their targets or even in outright deflationary territory. These central banks argue that deflation should be avoided at all costs and employ extraordinary policies such as quantitative easing, foreign exchange interventions or negative nominal interest rates to fight against it. As these policies have not always led to higher economic growth and higher inflation, there have been calls for even more extraordinary measures.
více

IMPORTANCE OF R&D EXPENDITURE FOR ECONOMIC GROWTH IN SELECTED CEE COUNTRIES

Irena Szarowská

Research and development (R&D) is of fundamental importance in the creation of knowledge, products and technologies (Solow, 1956; Jones, 1995; Köhler et al., 2012; OECD, 2012; Szarowská, 2016; 2017). Generally, governments have three main instruments for financing R&D (own R&D, direct funding and indirect funding), each of which has advantages and disadvantages from the perspective of economic theory (David et al., 2000). The financial crisis prompted many governments to introduce tough fiscal consolidation measures and to prioritize other issues over R&D. However, Hud and Hussinger (2015) note that to prevent firms from reducing their R&D expenses and to maintain national R&D capacities, policymakers in many countries reacted immediately to the crisis and increased the public R&D budget.
více
|< 1 2 3 4 103 104 105 >|

?
NAPOVEDA
povinné
Jazyk