Číslo 21, ročník VIII
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- ItemPředstavuje Re-exposure Draft: Leases cestu ke splnění záměrů IASB a FASB?(Vysoké učení technické v Brně, Fakulta podnikatelská, 2014-12) Svoboda, Patrik; Bohušová, HanaPurpose of the article: The issue of leases includes the controversial areas in the IFRS and US GAAP convergence efforts. Especially the current principles applied to the recording and reporting of operating lease with a relatively longer period of lease are a subject of criticism. The development of methodological approaches for lease reporting especially on the side of lessee that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activities in this area. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessee that will be affected by this change of methodology. Methodology/methods: The standard scientific methods were used to fulfill the defined aim. Analysis, synthesis and comparison were used in the theoretical part of the research. There was used a sample of lease contracts with various parameters (lease term in connection to useful life of leased asset, interest rate, options to extend the contract.). Based on the above mentioned sample, the impact into financial statements and selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach is evaluated as well. Findings: Application of new methodologies leads to changes in values of selected items of financial statements (financial position statement and profit and loss statement). The paper focuses on the lease contracts, which, according to the existing methodology, are mostly classified as operating lease and according to the proposed methodology would be recognized as a lease type A or B. Conclusions: The proposed standard helps to a more faithful representation of leased asset. Classification of leases of the type A and B allows to take into account the differing nature of lease contracts. Classification of lease as type B can cause overvaluation of total assets arising from the lease contract. Other possible asymmetry cannot be excluded, for example such cases, when the lessor classifies lease as type B and lessee as type A.
- ItemŘízení výzkumného nástroje pro identifikaci podmínek, které v organizacích podporují koučing(Vysoké učení technické v Brně, Fakulta podnikatelská, 2014-12) Rosha, Angelina; Lobanova, LiudmilaPurpose of the article: This paper aims to present both the procedure and the results of the piloting the questionnaire to identify the conditions under which coaching is likely to be promoted in the organisations. Methodology/methods: To achieve the aim of the study, the extensive literature search was undertaken based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement and the conditions were identified from the selected articles. These conditions constituted the basis for the questionnaire for coaches and coaching clients. Piloting the questionnaire was conducted with a limited sample in order to check content validity. Scientific aim: The aim of the research is to identify the conditions that facilitate the promotion of coaching in the organisations of Latvia and Lithuania. Findings: As a result of piloting the questionnaire the clarity of layout and instructions were checked, irrelevant questions were identified and uncertainty and poor wording were eliminated. The experts could evaluate all conditions. The highest score got the conditions that were connected with the willingness to learn and develop Conclusions Limitation: The construct validity and the criterion validity of the questionnaire were not checked since it was not the aim of the piloting. Implications: The designed and piloted questionnaire will be used for the survey of coaches and coaching clients. Sampling list of coaches is prepared preliminarily; it is comprised of coaches from Latvia and Lithuania who are the members of associations of coaches. Sampling list of coaching clients will be created simultaneously. However, it would be done all possible to select a sample large enough for statistical analysis.
- ItemVyužití metody value averaging při investicích na světových akciových trzích(Vysoké učení technické v Brně, Fakulta podnikatelská, 2014-12) Škatuľárová, Ivana; Šoba, Oldřich; Širůček, MartinPurpose of the article: The focus of this article are lump sum and regular investments on selected world stock markets in the period from 1990 to 2010 for different investment horizons. Methodology/methods: The Methodology used in this Paper is based on the quantification of return and risk indicators for different investment horizons. As these horizonts were chosen: 1 year, 3 years, 5 years and 10 years. All Indices are used in total return form, i.e. dividends and their reinvesting on the same market are included. Standard deviation is used as the risk indicator and internal rate of return is used as the return indicator. Scientific aim: The aim of this Paper is to compare and evaluate lump sum and regular investments on world stock markets according to the return-risk profile in the period from 1990 to 2010 for different investment horizons. The following world stock markets were chosen: US stock market (S&P 500 Total Return index), European stock market (S&P Europe 350 Total Return index) and Japan stock market (S&P TOPIX 150 Total Return index). Findings: Lump sum investments brought better (higher) values of the return-risk profile than regular investment through the value averaging method made during the same period on the same market, mostly over long term investment horizons. Over shorter investment horizons, lump sum was still bringing better results, but risk was always higher than the return.. Conclusions: As this Paper has shown, even when the results of the return-risk profile of regular investment with value averaging method were not better than for lump sum investment strategy, investments with this method can be still clearly recommended as a method reducing the timing risk for long-term growing stock Markets.
- ItemTypológia podnikovej kultúry na príklade vysokoškolského pracoviska(Vysoké učení technické v Brně, Fakulta podnikatelská, 2014-12) Kovaľová, Marcela; Kuchárová Mačkayová, VeronikaPurpose of the article: This article deals with analysis of corporate culture by using an example of selected university department in Slovak republic. The corporate culture is very strong and powerful motivational (or de-motivational) factor. The situation in the company, the quality and quantity of work performance are direct influenced through the culture (regardless the branch, size or type of the company). Methodology/methods: In this paper we use the data gained from sociological research at selected university department (19 employees of the department, which represents 76 % of all staff). The questionnaire with 44 statements has been created to identify the type of corporate culture in the university department. We use the Likert scale (“strong agreement” – “agreement” – “disagreement” – “strong disagreement”) with no middle value (“I don’t know” or “doesn’t matter”) to gain the exact data about the attitude of respondents to statements. Scientific aim: The scientific aim of this article is to analyse and to identify the type and position of corporate culture in selected university department in Slovak republic and to detect the most noticeable characteristics of the culture as the potential base for improvements. Findings: The analysis of data revealed two types of the culture regarding the typology: following the Trompenaars typology: the Eiffel tower culture; following the Goffee and Jones typology: the networked type of the culture. Conclusions: It’s almost impossible to identify only one type of the culture in the department. We detected very small differences among the types of culture within each typology. The most important findings: the culture in the department is hierarchical and toward tasks oriented, with low level of solidarity, there is no strong leader of the department with right core values, there are mostly reason-based relationships among the employees. The analysis of the culture is the base for the next improvements.
- ItemSpecifičnost změn v průmyslovém odvětví služeb pro zdravotní turistiku v Litvě(Vysoké učení technické v Brně, Fakulta podnikatelská, 2014-12) Langvinienė, NeringaPurpose of the article: Even if the health tourism is one of the niche tourisms, it demonstrates successful growth comparing to the general tourism, other niches sectors, such as eco, medical, sport, adventure and other forms of tourism. The purpose is to disclose the specificity of the changes in the Lithuanian health tourism services industry comparing to the changes of the general tourism, what includes all kinds of tourism, including the health. Methodology/methods: Scientific literature analysis in order to disclose the coverage, specifics of the health tourism industry, and comparative statistical data analysis on the general and health tourism are done. Scientific aim: The article deals with the specificity of the health tourism services industry, its participators, value for the customer, distinguishing similar tourism subsectors, forms, trends in the development of health tourism in Lithuania. Findings: The results of the survey show the idiosyncrasy in the changings in the health tourism services industry in the Lithuanian market comparing to the general tourism. The amount of the health tourism services establishments is decreasing, as opposite to the number of general tourism. It is not bad trend for the health tourism, as the size of the establishment is growing. Incomes per health tourist are larger comparing to the general tourists, as health tourists stay shorter, but pay more. There are some changes also in the profile of the health tourism services customer. The evaluation of the health tourism services quality is also better than the general tourism at all. Conclusions: Findings show that here are some differences in the dynamics of analysed tourism forms. The health tourism becomes to be more concentrated; services centres are growing. The duration of the stay of the health tourist is shorter, but more profitable, and the quality is evaluated better comparing to the health tourism services used by Lithuanian tourists abroad. The positive future could be for attracting foreigners, who are looking for health services cheaper, quicker, as well as for better quality of the treatments and health Procedures.