The article is devoted to an analysis of the public support and results of the security oriented R&D in Czechia in the years 2011–2015. The aim is to provide a knowledge base for active participation of users of results and existing and potential beneficiaries of public support in the development of the system and programs of the security research after 2017. The introductory part of the text describes the national environment of the security R&D, and the methodology of the data analysis of projects and programs and the bibliometric analyses of results of the security research. The analysis is focused in particular upon the distribution of the public funding, and the results obtained in R&D programs financed by the Ministry of the interior (MoI). The existing overlaps between R&D activities sponsored by MoI and by other governmental bodies are also examined.
Based on a case study of the ex-post evaluation of the programme VG-Security Research 2010–2015 this paper aims to present a possible way of the ex-post evaluation of security research programmes, and to highlight some aspects that must be taken into account in the evaluation process. It examines limits of application of the Basic Principles of Elaboration and Evaluation of Programmes and Groups of Grant Projects in Research, Development and Innovation. The limits follow from the emphasis on the summative nature of the evaluation, which combines a range of indicators that relates to a wide range of programme features. However, in the case of security research, these are rather of secondary importance or no relevance to an assessment of the success of the programme and obtaining feedback on the programme implementation for the needs of qualified learning from experience at levels of programme management and programme formulation.
Zdeněk Kučera, Martin Faťun, Daniel Frank and Tomáš Vondrák
The aim of the paper is to assess the Czech participation in international cooperation in the security research and to identify obstacles which prevent a higher involvement of research teams from the Czech Republic in this cooperation. The methodological approach to the analysis and the used data sources are briefly described in the first part of the paper. In the next part we present the results of the analysis of the participation of entities from the Czech Republic in projects dealing with security issues, which were supported by the 7th Framework Program for Research and Technological Development and Horizon 2020, and by some other programs supporting the international cooperation in R&D. The obtained information is supplemented by results of the questionnaire survey between research organizations active in security research and by the findings of the expert workshop.
In 2016, the European Union has launched a new and ambitious project for the future regulation of international trade in the European Union and the rules of its taxation: since the 1 May 2016, the new Union Customs Code (UCC) has entered into force. It revokes the old Community Customs Code (CCC), which was applied since 1992, and passed in the form of EU regulation sets brand-new rules for the application of Common Customs Tariff and calculation of customs duties (tariffs) in all the EU Member States. It is oriented to the creation of the paperless environment for the formalisation of international trade operations (full electronic declaration of customs procedures) and ensuring of a more uniform administration of customs duties in the tax and customs authorities of the Member States in the European Union. Therefore, the article raises and seeks to answer the problematic question whether the Member States of the European Union themselves are ready to implement these ambitious goals and does the actual practice of the Member States support that (considering the practice of the Republic of Lithuania). The research, which is based on the analysis of case law in the Republic of Lithuania (case study of recent tax disputes between the taxpayers and customs authorities that arose immediately before and after the entry into force of the UCC), leads to the conclusion that many problematic areas that may negatively impact the functioning of the new Customs Code remain and must be improved, including an adoption of new legislative solutions.
Maria Misankova, Katarina Zvarikova and Jana Kliestikova
Numerous economists and analysts from all over the world have been trying to find an appropriate method to assess company health and to predict its eventual financial distress for many years. No economy is a small isolated subject, and the bankruptcy of a company can cause through its stakeholders′ significant impact on the sustainable economic development. Otherwise, companies are very complicated entities, and it is not a simple task to estimate company’s future development. Together with the best-known Z-Score model of bankruptcy prediction developed by Altman, numerous models worldwide that are based on different methodologies have been developed. We assume that individual state’s economy has major influence on the final form of these models as well as there are several common characteristics between Slovak economy and economy of countries of Visegrad Four. Therefore, we applied chosen bankruptcy prediction models developed in countries of Visegrad Four on the set of Slovak companies and validated their prediction ability in specific condition of the Slovak economy. On the basis of the provided calculations, we compared gained results with the prediction capability of other popular prediction models also applied on the data set of Slovak companies. Through this, we pointed out the importance of the development of unique bankruptcy prediction model, which will be constructed in the specific condition of individual countries, and highlighted the weak forecasting ability of foreign models.
Ilchenko Angelina, Xiang Xiao Gang and Stepanov Vladimir
In this article, the index approach to an estimation of situational multifactor economic categories is considered: a level of development of a social and economic infrastructure of region and population living conditions. Author’s mathematical models of formation of the integrated estimated indexes formulated on principles of the factorial analysis of hierarchies are used. The constructed estimated integrated indexes form a basis of ranging of territories, both in an annual cut and in dynamics on years that, in turn, allows to analyse the change in ratings of territories (during 5-10 years): on a level of development of an infrastructure and quality of life of the population. Authors give results of computer modelling of an index of development of a social and economic infrastructure. Here authors use additional parameters for the measurement of an index of capital investments in an infrastructure. Further, authors model an index of quality of life of the population. Here the methods used are the analysis of hierarchies, the factorial analysis and a method of the main things a component. Then the interrelation analysis between tendencies of change of indexes through comparison of ranks of territories is made. Theoretical offers of authors are accompanied by quantitative results of modelling experiments on materials of 30 Chinese provinces for the period of 10 years period.
In today’s trade, the vast majority of commercial transactions in both domestic and international trade are concluded by applying trade credit terms. The aim of this article is to analyse the trade credit insurance and, according to the methodology, to evaluate it as a credit risk management tool in the context of Lithuanian business market. The authors have proposed a methodology that combines theoretical and practical research methods. First of all, with assistance of qualitative analysis, the alternative external credit risk management tools were examined. Such analysis allows not only to identify the advantages, disadvantages and benefits of researched risk management tools but also to assess the efficiency and rationality of trade credit insurance in the context of alternative methods. In order to carry out an assessment in the practical aspect, considering the lack of statistical data, it was decided additionally to perform an expert evaluation. After performing an assessment of trade credit insurance, it was concluded that in international trade, with a large buyer portfolio and high sales volume, the trade credit insurance becomes the most effective and rational way to manage credit risk, which eliminates the losses because of the debtor’s insolvency or bankruptcy, manages countries and sector’s risks and helps to discipline the debtor, what determines the decline in overdue accounts frequencies, amounts and volumes.
Banking sector has developed and extended the usage of online services in the past decade. In fact, nowadays, Internet-based banking services dominate over other historically provided alternatives. This article discusses private clients′ trust in Internet banking in Latvia. The model of trust in Internet banking was developed based on four factors, distinguished in the scientific literature. They are provided information, bank’s characteristics, ebanking system and website of a bank. Hence, the goal of the research is to measure the impact of distinguished factors on trust in Internet banking. In order to determine how these attributes affect private customers′ trust, correlation and regression analysis were applied. The results showed that the most vital factor affecting private clients’ trust in Internet banking is e-banking system. What is more, it was found that provided information is a statistically insignificant factor and, hence, it was removed from the model. Respondents, being private customers, limit the breadth of study, thus the results do not reflect companies’ trust in Internet banking.
Research relevance: Cold knowledge is perceived as a key issue in terms of the composition of the company and the sense of the procedures being implemented. Thus, organisation of appropriate forms of employee trainings in this regard becomes essential. Aim of the paper: Distinguishing the existence of schemes of applied forms of employee trainings in the contexts of relation between two aspects of cold knowledge (internal documentation and data bases) and the types of enterprises (their formal independence). Research methods applied: A survey based on the purposive sampling of respondents was conducted. A two-tiered clustering analysis and an analysis of correspondence were applied. Main findings: It was possible to distinguish four groups of particular forms of trainings. Three groups are represented by the same main forms of trainings in both cases (documentation/databases). The analysis of correspondence established that respondents from branches as well as head offices of multi-branch enterprises were, in case of trainings concerning internal documentation, more prone to point at two forms of trainings: blended and special, whereas, in case of training within the scope of databases, they were more willing to point at a special form of trainings. Theoretical and/or practical value of the study: Results allow to associate the forms of employee trainings in the chosen aspects of cold knowledge and show the differentiation of their use depending on the type of enterprise. These facts open up a new theoretical perspective for the description of organisation of employee trainings based on formal relations.`
Research on embedding direct charitable contributions into purchase transactions through increasing product price has revealed mutual benefits for charitable organisations and for-profit companies. This process is referred to as the embedded premium (EP). The potential for this type of mutually beneficial cause marketing has been shown to apply to a wide range of products. The fastest growing product classification in the United States, organic products generally cost more than their non-organic alternatives. The basis of this research is to examine if organic products enhance the utility of EP offerings. Eight different organic and non-organic food products are presented in a 64-block, single choice set design to a national sample of consumers with choice options between current market price and current market price plus 5% price premium with entire premium going directly to charity. The results of the research indicate that organic products with EP were, on an average, chosen almost five percentage points less frequently than similar EP choices involving non-organic products.