Číslo 33, ročník XIII
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- ItemPersonal Income Tax (PIT) and Economic Growth in Nigeria: A Vector Autoregression (VAR) Analysis(Vysoké učení technické v Brně, Fakulta podnikatelská, 2019-06) Adekunle, Adeyemi Akeem; Gabriel, Mieseigha EbipaniprePurpose of the article: Quite a number of studies have shown that tax revenues significantly affect the economic growth in both developed and developing countries; however, there is scanty empirical evidence as regards whether personal income tax (a major component of tax revenue) affects economic growth in Nigeria. Methodology/methods: The ex-post facto research design was adopted and the theoretical framework was anchored on Laffer Curve Theory (LCT). Yearly time series data of personal income tax and the gross domestic product (GDP) were obtained from the Federal Inland Revenue Service (FIRS) and the Central Bank of Nigeria (CBN) statistical bulletins during theperiod 1987–2017. The data obtained was analysed using the Vector Autoregression (VAR) model via STATA 13.0. Scientific aim: This paper investigated the effect of personal income tax (PIT) on economic growth in Nigeria. Findings: The findings of the study revealed that personal income tax has significantly contributed to the level of economic growth in Nigeria, though negatively. Contributions: Based on the findings of the study, it was recommended that the regulatory framework of taxation in the country should put in place a more effective tax revenue generation system that can enhance better administration of personal income tax. The measure should emphasise and address the accountability of personal income tax. In addition, a well-equipped database on personal income tax or taxpayers should be established by the governments with the aim of identifying all possible sources of income of taxpayers.
- ItemFinancial System Sustainability Assessment Model Creation(Vysoké učení technické v Brně, Fakulta podnikatelská, 2019-06) Stankevičienė, Jelena; Nikanorova, MartaPurpose of the article: The article is devoted to analyse the sustainability in the financial system. Sustainability in financial systems leads to the financial institution’s positive economic performance during the financial crisis. The sustainable financial system must keep the country’s economy healthy, effective, and profitable, and this is one of the tasks the answer to which still is looked for. Methodology/methods: The article includes the observation of financial system sustainability approach, the analysis of the financial system structure, architecture, and soundness. In addition, positive and negative impacts of sustainability on financial systems are discussed. The literature analysis, comparison methods, quantitative analysis, the multiple objective optimization MULTIMOORA method, and the graphical representation were used in the article. Based on the MULTIMOORA method and the indicators of sustainability, the model to measure sustainability is implemented. Scientific aim: The main goal of this article is to create and adopt a model of sustainability in the financial system measurement. Findings: The results show that sustainability in financial systems helps the financial institution to maintain positive economic performance even in the crisis time. Conclusions: Sustainability of the financial system is measured according to the sustainability approach; the interaction of economic, social and environmental aspects should be considered. The multiple objective optimization was used to obtain sustainability in the financial system and the MULTIMOORA method was selected for the analysis of the financial system sustainability. For the analysis, 10 countries were selected, which joined the European Union in 2004, in other words, named as “A10” countries. MULTIMOORA proved that the financial system is a complex system, with interrelations between objectives and alternatives that are taken into account at the same time and ,different values of the indicators, representing a particular group of indicators.
- ItemThe Influence of the Music Genre on the Emotional Consumer Response and Intentions to Purchase Online(Vysoké učení technické v Brně, Fakulta podnikatelská, 2019-06) Dikčius, Vytautas; Radavičienė, Indrė; Gerulytė, ŽivilėPurpose of the article: How online shop atmosphere (different background music genre) affects emotional states depending on different product categories; and how the emotional states induced by website atmosphere affect satisfaction with background music, e-shop quality perception and purchase intention responses. Methodology/methods: Experiment, mixed ANOVA and linear regression. Scientific aim: The current study confirmed the stimulus-organism-response relationship by using online stimuli affected the emotion and attitude towards the site (emotional/cognitive states) and consequently influenced purchase intent (response). Findings: The results indicated that the manipulation of different music genres makes it possible to assess whether there are differences between the music genre impact on the emotional response. The impact of different product categories on the emotional response was identified. The analysis results showed that emotional response was positively associated with the intention to buy when popular music was playing as the background of the e-shop; furthermore, the positive impact was identified when the quality factor was operating. Conclusions: It is concluded that the emotional response is positively associated with the intention to buy when popular music is playing, further-more, the positive impact is identified when the quality factor is operating. When no music is playing, the emotional response has a negative impact on the intention to buy. The study limitation can be perceived in the fact that the same respondent evaluated only one of the online stores – it is useful to compare the same respondent’s emotional response and intention to buy both utilitarian and hedonistic products in e-shops.
- ItemRegional Inequalities in Residential Energy Use of Hungarian Urban Areas(Vysoké učení technické v Brně, Fakulta podnikatelská, 2019-06) Nagy, Zoltán; Szép, Tekla Sebestyén; Szendi, DóraPurpose of the article: Cities account for 60–80% of global energy consumption, and based on projections the development of urban areas will be the main engine of energy use growth in the future. Understanding and analysing the urban energy use and clarifying social and spatial inequalities is essential to make conscious energy policy decisions and gather feedback. A clear road map is needed for implementation of policy on decentralized energy. Methodology/methods: The analysis covers 23 Hungarian towns with county rights and Budapest during the period of 2010–2015. Simple statistical indices are calculated: the range ratio, range, relative range, dual index, standard deviation, relative standard deviation, absolute average difference. Scientific aim: The spatial distribution of energy use may contribute not only to understanding the decentralization process of energy systems but to forming a new energy policy that moves towards regional level and is highly decentralized. In this study, our main objective is to examine the Hungarian residential energy use revealing the regional disparities of urban energy use. Findings: In the case of the examined cities, significant inequalities and large spatial variances were not revealed with regard to the indicators of urban energy consumption (i.e. residential electricity consumption per household, residential gas consumption per household). However, the already small territorial differences typically decreased between 2010 and 2015. Conclusions: We conclude that significant differences regarding urban (23 Hungarian towns with county rights and Budapest) energy use were not experienced.
- ItemYou cannot do it Yourself: Enhancing Experience through Co-creation(Vysoké učení technické v Brně, Fakulta podnikatelská, 2019-06) Machala, Jan; Havíř, DavidPurpose of the article: To evaluate the individual factors of co-creation value in urban public transport and their impact on customer experience. Customer experience management is a new marketing direction that will allow companies to differentiate themselves and gain a competitive advantage. The core ability of companies adopting the customer experience management approach is to be able to understand customers’ perceptions of their business, which is often significantly different from the conventional company’s view. It encompasses every aspect of a company’s offering from advertising, features of products and services to ease of use, reliability or the quality of customer care. Co-creation is a management initiative, or form of economic strategy, that brings different parties together in order to jointly produce a mutually valued outcome. Co-creation brings a blend of ideas from direct customers which in turn creates new ideas to the organization. This article focuses on the issue of co-creating value in transport across the city. Methodology/methods: Secondary research of scientific articles and primary research using a questionnaire, informal interviews and captured memorable moments. Scientific aim: To assess how important is value co-creation in urban public transport and what factors influence the co-creation of value. The article identifies which factors influence the co-creation of value and to what extent they are influenced by the company itself and to what extent it affects only the customers. Findings: In the area of urban public transport, co-creation of values is very important because it affects customer experience and customers are interested in participating in this co-creation. Conclusions: Other customers who use the same service have a negative impact on value creation and customer experience. Modern technology can greatly contribute to co-creation of value and better perception of customer experience. Customers are interested in contributing to value creation and improving customer experience.