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Publications (58)
How it results from the presented research paper, from the efficiency of enterprise processes point of view it does not to monitor and manage only the Economic Value Added (EVA), it is necessary to confront it wit the efficiency and processes value added, calculated on the basis of Value Added Index (VAI), that map the real value stream in the comp...
Shelterwood cutting is favourable for natural regeneration of new forest stands. It also enables the remaining individual trees to maximize their growth potential. The paper deals with development of diameter and height of mature submountain beech forest stands and number of trees changing their tree classes. The research subject consisted of four...
Family businesses are an important part of any economy. As in many other industries, wood-working and furniture family businesses in Slovakia face barriers that affect their sustainability and competitiveness. On the one hand, there are external barriers, or determinants, whether macro-environments (political, legal, economic, demographic, socio-cu...
Research background: Companies are under considerable pressure to continuously improve their performance in today's highly competitive business world. KPIs have evolved as indispensable tool for assessing and measuring the performance of businesses against strategic objectives. Purpose of the article: The aim of this study is to present the current...
In the context of the role the wood-processing industry has in Slovakia, Poland, and Bulgaria, as an income provider in rural regions and contemporary challenges like inflation and intensive competition, there is a need to assess the performance of microenterprises using Data Envelopment Analysis (DEA), considering the crucial role these entities p...
The main objective of this paper was to determine whether digital procurement positively affected the economic resilience of firms in the manufacturing industry during the COVID-19 pandemic. Hence, qualitative research was conducted in Czech industrial enterprises by means of a questionnaire survey in 2021. Based on the research question, 3 hypothe...
This article presents the results of the survey on the needs and expectations of people affected by the tax reform so that to assess the tax reform in Slovak Republic along with the overall satisfaction with the tax & customs system and also to identify deficiencies in the area of tax and customs administration. We have started from the existing fu...
The state of organizational and management structures and the expected development in this issue is the subject of research, the outputs of which are presented in the article submitted. The research period covers 2016 - 2020; the test sample of enterprises (about 460 entities) includes all size categories and the manufacturing and service sectors....
Research background: Tax evasion is an urgent challenge for governments, as reaching sufficient level of tax revenues enable adequate sustainable economic development. The motivation for the research was thus the identification of the situation in the EU countries. Purpose of the article: The main research objective was to identify the extent of ta...
Slovak spa services are not given sufficient attention directly following the support and sustainable development. The paper focuses on the evaluation of the overall development and current level of efficiency of the Slovak spas in 2013–2018, through the application of DEA models. Input variables (total number of beds, employees, medical staff) and...
Measuring the performance and efficiency of the tourism enterprises is essential regarding the current pandemic situation. In such a context, improving their financial situation and competitive position also depend on the use of innovative multi-criteria evaluation models. The paper's main objective is to propose the newly designed Performance & Ef...
Managing people is the basis of the existence of any company, which determines the achievement of economic, managerial and social goals. In this context, an irreplaceable place belongs to the company’s management and individual managers. The complexity of managerial work gives high demands on managers at all levels, which apply equally to men and w...
The paper deals with the issue of increasing the efficiency of business management using modern management methods and tools in tourism enterprises. The basis of the paper form hypotheses focused on the use of the concept of Balanced Scorecard, controlling, benchmarking, and talent management within the tourism enterprises. Based on the p-value (0....
The main aim of the paper is to present selected results of a comprehensive analysis of crisis management of corporate reputation of the best e-commerce entities operating on the Slovak internet market. On the sample of selected winners of the Heureka Group Shop of the year 2019 Quality Award poll, we conducted an in-depth analysis of their online...
The article presents a new scientific approach to the issue of entropy as a pro-growth and limiting factor in regional development and its practical elaboration. The research goal was to formulate a theoretical definition of entropy in regional development and to verify it in practice, i.e. to diagnose the entropy factor and to effectively analyze...
The current reform of Slovakia’s tax system is a part of the country’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. However, its implementation in practice is problematic due to the attitudes and problems of both the professional public and business entities. The aim of th...
The main aim of the paper is to present selected results of a comprehensive analysis of crisis management of corporate reputation of the best e-commerce entities operating on the Slovak internet market. On the sample of selected winners of the Heureka Group Shop of the year 2019 Quality Award poll, we conducted an in-depth analysis of their online...
This paper presents a method of generating a business strategy using value chain analysis. There were 186 manufacturing and industrial enterprises from the Czech Republic. The analysis was carried out using mathematical–statistical methods (dimensional reduction, logit regression and its transformation in order to objectify the opinion level of the...
The analysis and management of innovation of the economic potential of the rural enterprises are currently the limiting factors of the stability and development of the enterprises; on the other hand, it is a condition for maintaining rural viability. Innovation is a catalyst for the growth of the enterprises, both within their internal environment...
The tax system reform is a part of Slovakia's comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. Its implementation into practice, however, is problematic due to attitudes and problems on the part of both the professional public and business entities. The aim of the paper is to...
The article focuses on the use of a strategic management tool, especially the EFQM model. The EFQM Excellence Model is a comprehensive management tool used to assess and improve business performance. In this article we focused on the use of this model in tourism enterprises in Slovakia. The main goal of the paper was to carry out research on the us...
According to modern management theory, the performance evaluation based entirely on objective indicators within an organization is not considered to be an effective tool. The research objective of this paper is to suggest a contemporary model for evaluation in the budgetary control process of the organization. The model is based on a modern evaluat...
User identifiers for financial transactions are widely used for personal identification numbers (PINs). PIN numbers are deposited at ATMs, card payments at POS terminals and electronic banking services. Bank card (ATM) credit card fraud has dramatically increased over the last decade. When analyzing the most common attacks and the reasons for succe...
Security aspects and detection of unusual business operations (UBO) is a continuation of the ever-increasing need to assure priorities in research and development, particularly in ICT, for all key scientific research institutions in the critical services sector in the European Economic Area. This creates a complex ecosystem of continuous research a...
Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two aspects: justice and efficiency. The issue of taxation has been the subject of numerous debates at the European level for several years. A good tax system should contribute to the state treasury with sufficient revenues, should not be an administrat...
In this paper, the present state of competitiveness along with other economic issues in a number of EU countries are investigated, with emphasis placed on the economy of Slovakia. Heterogeneous results were produced in terms of the full integration of these economies into the framework of competitiveness stated in the Europe 2020 strategy. In parti...
The paper focuses on the issue of non-financial indicators in construction companies in Slovakia through the Balanced Scorecard concept as a tool of strategic management. The main aim of the paper is to find out the current state of using the method of Balanced Scorecard in construction companies in Slovakia. Two hypotheses were established in the...
This article presents the results of the survey on the needs and expectations of people affected by the tax reform so that to assess the tax reform in Slovak Republic along with the overall satisfaction with the tax & customs system and also to identify deficiencies in the area of tax and customs administration. We have started from the existing fu...
Measuring enterprise performance plays an important role in maximizing business efficiency. A modern business performance measurement tool is the Balanced Scorecard (BSC) method. This method helps assess not only the financial situation of the enterprise, but also indicators, and evaluates non-financial indicators, which is important for achieving...
Increasing competition, both at the global and local levels, shortening product life cycle, and strengthening customer's position are only some of the factors currently affecting the viability of businesses. To stay at a market, retain old and gain new customers businesses are constantly looking for new ways to improve. One of the possibilities to...
The empirical study defines typical investment behaviour of foreign-owned firms against local firms and highlights benefits and any discrepancies of foreign capital. The paper focuses on industrial enterprises in Slovakia mainly from the automotive, engineering and wood-processing industry (N = 164). Results show the significant dependence of forei...
Organizational changes have a major impact on the competitiveness, growth, efficiency, and survival of any organization. This article deals with the issue of an organizational change and its management. The main objective of the research is to verify the existence of a statistically significant relationship between selected factors and the success...
Since the mid-1990s, enterprise resource plannig (ERP) information systems have been installed in thousands of companies worldwide. A growing number of studies and research papers show that information systems have a significant role in the sustainable economic development assuring economic competitiveness. Modern enterprise performance management...
In accordance with the rise and rapid growth in e-commerce in thepastfewdecades, the use of payment cards for online purchases has significantly increased in the payment cards market. This situation has led to an explosion in payment card fraud and it is costing billions of euros and dollars in losses in the card payment industry. The understanding...
The aim of the paper is to point out the tax system and activity of tax authorities at carrying out a control activity and as well as the activity of its bodies in order to eliminate tax evasions and tax frauds for a sustainable development of state economy. We pay attention to tax systems and deal with tax frauds. We assume that there is no correl...
In the area of business performance and strategic performance measurement system, many studies have been realized which identify the major factors affecting the performance of the company itself. The world of business environments in modern economies has changed dramatically the way of pursuing business and depends nowadays heavily on the performan...
Due to the rise and rapid growth in e-commerce in recent years, the use of payment cards for online purchases has dramatically increased the credit and debit cards market. This situation has led to an explosion in payment card fraud and it is causing billions of euros and dollars in losses in the card payment industry. In addition to direct losses,...
We based our research on existing functional organizational structures and systems of financial administration of Slovakia. We worked on the assumption that improvement of effectiveness of the system of optimal tax collection was necessary for sustainable development of Slovak socio-economic system as such. Based on the current trends analysis we a...
This paper presents a theoretical and methodological model of measurement of the quality of business environment in the segment of Small and Medium-Sized Enterprises (SMEs) and introduces an IQSME index. The paper presents the way of selection and definition of the important factors that form business environment, the analysis of their interconnect...
The indicators, methods and models applied in performance management in the past were largely based on financial indicators and financial management methods. Of course, we do not claim that financial indicators are not currently necessary or relevant, but as the business results showed, the management based only on the financial statements is no lo...
This paper analyzes business performance based on the return on equity indicator, and reveals certain common aspects for companies with better business performance. The results of statistical testing proved positive dependences between turnover, performance and foreign ownership as well as the importance of foreign capital origin for companies. Cer...
The aim of this article is to examine the importance of overall dimensions and specific elements of customer satisfaction, decision-making and behaviour of bank clients in the context of recent trends and prospects of payments cards segment in Slovak Republic. Factors of satisfaction, dissatisfaction, behaviour and decision-making of clients in Slo...
The aim of this article is to examine the importance of overall dimensions and specific elements of customer satisfaction, decision-making and behaviour of bank clients in the context of recent trends and prospects of payments cards segment in Slovak Republic. Factors of satisfaction, dissatisfaction, behaviour and decision-making of clients in Slo...
The paper deals with the positive and negative impacts of floods the world economy. The paper analysis economic of flooding damage in different parts of the world, especially Europe and Slovakia. The objective of this paper is to economical analyze flood damage in various regions of the world. The paper was developed based on data from secondary so...
This paper deals with aspects of regional environment on the basis of an example from eastern Slovakia and focuses on the development of SMEs, mainly in the Prešov Region. It analyzes characteristic features of the region's environment with respect to the EU and Slovakia (demography, economy, market conditions, education, technology, infrastructure...
Within the frame of the research on this matter, we came out form the existing functional organizational structures and tax administration systems not only in Slovakia but also in Hungary, Poland, Czech Republic and Slovenia, where as the fundamental prerequisite of investigation was increasing efficiency of the system globally. On the basis of tre...
Acquisition activity is a complex notion which includes all activities leading to the increase in the market share, overall yields from banking operation targeted on clientele segments in form of business activities with one or several specific (existing or potential) clients. The epicentre of financial institution's attention is a client and his n...
The cutting of materials by using of recykling abrasive water jet (AWJ)belongs to one of clean technologies, which utilize the possibility to divide or cutting the materials that are sensitive to pressure and temperature in material processing. At the same time there is also a need to decrease of waste process after finishing of cutting operation....
Globalization as an economic process progresses further and its negative effects are manifested in excessive profit shifting from their countries of origin do tax havens. Recently on this problem notes OECD and in the world economy a noted authority, who in his address effectively see also a key factor in the overall recovery and stabilization of t...
Nowadays, many consultant companies dealing with the implementation of costing and calculation systems offer alternative calculation systems based on performed activities and processes-so called Activity Based Costing systems (ABC). Managers must decide which conception they would apply in their companies. The system of Activity Based Costing bring...