08 Články v časopisoch

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Accommodation tax as a tool of financial management of destination: Insights from selected European countries
(Multidisciplinary Digital Publishing Institute : Basel, 2025) Maráková, Vanda; Wszendybył-Skulska, Ewa; Dzúriková, Lenka
Accommodation tax represents an increasingly important fiscal instrument for financing tourism development and destination management organizations (DMOs). This paper examines the structure, distribution, and utilization of accommodation tax revenues in Slovakia, with comparative insights from Switzerland. Drawing on financial data from 905 Slovak municipalities (2017–2023), the study investigates the relationship between taxation, public–private funding, and sustainability-oriented expenditures. The results highlight that accommodation taxes serve as both a stable and flexible revenue source for DMOs but remain geographically uneven, reflecting disparities in tourism density and local administrative capacity. The study contributes to tourism economics and governance literature by illustrating how destination funding evolves in emerging European economies. Theoretical and practical implications for equitable and sustainable DMO financing are discussed.
Age management implementation in the workplace: Trends, contributing factors, and implications for organizational performance
(Technická univerzita v Liberci, 2026) Seberíni, Andrea; Kaščáková, Alena; Tokovská, Miroslava; Šolcová, Jana
This study investigates age management implementation and its impact on employment patterns in Slovak organizations between 2021–2024. The research examines organizational responses to workforce aging challenges in a post-transition economy through a mixed-methods approach. Quantitative workforce analysis of Statistical Office data (n = 2,503) was combined with qualitative organizational assessment through key informant interviews (n = 6) to analyze employment trends across age cohorts and evaluate organizational responses. Findings reveal significant increases in older worker participation, with the 50–64 age group showing a 5.8% increase in employment rates (66.8% to 72.6%). Qualitative analysis identified six critical dimensions of successful age management implementation: technology adaptation, workplace flexibility, bidirectional knowledge transfer, professional development, health-conscious adaptations, and career continuation support. Organizations implementing comprehensive age management strategies demonstrated improved workforce retention among older employees. The findings provide empirical evidence supporting Slovakia’s active aging initiatives while highlighting challenges in gender equity and technology adaptation. This work aligns with the journal’s focus on contemporary workforce development challenges in transitional economies and contributes valuable insights for both practitioners and policy makers seeking to address the demographic shift in labor markets.
Aktívne starnutie v regiónoch Slovenska
(Bratislava : Štatistický úrad Slovenskej republiky, 2025) Kaščáková, Alena; Rigová, Zuzana; Ivančíková, Ľudmila
Na začiatku 21. storočia čelia krajiny po celom svete výrazným zmenám vo vývoji počtu a hlavne štruktúry obyvateľstva, pričom najvýraznejším trendom je starnutie populácie. Tento fenomén, ktorý je obzvlášť zreteľný vo vyspelých krajinách, vedie k nárastu sociálnych a zdravotných nákladov, čím sa zvyšuje tlak na verejné systémy. Koncept aktívneho starnutia, ktorý podporuje neustálu angažovanosť starších ľudí v rôznych oblastiach života – sociálnej, ekonomickej, kultúrnej a občianskej – bol navrhnutý ako riešenie na zmiernenie tejto záťaže a zvýšenie kvality života seniorov. Koncept má za cieľ udržať starších ľudí aktívnych a participujúcich na spoločenskom dianí, čím sa zlepšuje ich kvalita života a znižujú sa verejné výdavky. Na meranie aktívneho starnutia v európskych krajinách bol vytvorený Index aktívneho starnutia (AAI), pričom Slovensko sa zapojilo do tohto medzinárodného hodnotenia. AAI kombinuje údaje zo štyroch kľúčových oblastí: zamestnanie, spoločenská účasť, nezávislé bývanie a podporné prostredie, pričom využíva 22 ukazovateľov z európskych prieskumov. AAI bol hodnotený na národnej úrovni v rokoch 2010 až 2018, ale nebola vypracovaná jednotná metodika na nižšej ako národnej úrovni a regionálne výsledky nie sú známe. Tento článok hodnotí aktívne starnutie v regiónoch Slovenskej republiky, opisuje použitú metodiku a porovnáva ju s metodikami iných európskych krajín, ktoré sa doposiaľ venovali analýze regionálnych rozdielov v úrovni aktívneho starnutia.
Aktuálne faktory vplývajúce na cenu Bitcoinu a jeho investičné využitie
(Slovenská asociácia podnikových finančníkov : Bratislava, 2024) Huňady, Ján; Sedliačik, Ivan
Rýchly rozvoj digitálnych technológií súvisiacich s kryptomenami a výrazný rast ceny Bitcoinu počas ostatnej dekády si získal veľkú pozornosť investorov aj výskumníkov Bitcoin a ostatné kryptomeny založené na technológií blockchain sú stále považované za relatívne nový typ finančného aktíva, avšak začínajú byť čoraz viac akceptované rôznymi typmi investorov Bitcoin sa vzhľadom na svoje niektoré charakteristiky začal dokonca považovať za tzv digitálne zlato V tomto článku sa pokúsime vysvetliť význam vybraných aktuálnych udalostí pre možnosti investovania do Bitcoinu a preskúmame tri faktory, ktoré môžu výrazne vplývať na zmenu jeho ceny v krátkodobom aj dlhodobom horizonte Medzi zásadné rozhodnutia ovplyvňujúce investičné možnosti patrilo schválenie spotových Bitcoinových ETF v USA Táto zmena má potenciál priviesť na trh nových investorov a formovať ďalej náladu na kryptomenových trhoch Ďalšou významnou blížiacou sa udalosťou je tzv halving Bitcoinu, ktorý má tiež potenciál ovplyvniť jeho cenu Posledným faktorom, ktorý sme sa rozhodli bližšie preskúmať je aktuálna menová politika v USA a jej prípadne zmeny v budúcnosti Postupne sa budeme venovať všetkých trom uvedeným problémom a naznačíme možné dôsledky na vývoj ceny Bitcoinu.
Alfred Marshall a jeho prínos pre ekonómiu
(Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici, 2024) Kuráková, Ivana; Šagúl, Timotej
Alfred Marshall bol najvýraznejší a najznámejší ekonóm svojich čias. Jeho dielo ovplyvňovalo a stále ovplyvňuje ekonómiu ešte desaťročia po jeho smrti. Ako spoluzakladateľ cambridgeskej školy neoklasickej ekonómie zosystematizoval ekonomické teórie klasikov a následne ich ďalej rozvíjal a dopĺňal najmä o teóriu hraničnej užitočnosti. Tento rok (13.7.) uplynulo presne 100 rokov od jeho smrti v Cambridge, čo predstavuje významnú príležitosť pripomenúť si jeho dielo a vybrané myšlienky.
Analysis of life insurance contract cancellations using the accelerated failure time model
(Český statistický úřad : Praha, 2026) Mucha, Vladimír; Ďuďák Teplanová, Patrícia; Gogola, Ján; Špirková, Jana
The aim of this paper is to analyse the cancellation of life insurance contracts on death using an accelerated failure time (AFT) model. The study focuses on identifying risk factors that influence the time to cancellation, with the objective of determining which to identify those insureds who cancel their policies the fastest. The analysis revealed several notable findings regarding the impact of premium payment frequency on contract cancellation. Specifically, yearly premium payments were found to extend the time to cancellation by 27% compared with monthly payments, holding all other factors constant. For contracts with monthly premiums, 10% of clients cancel within approximately 376 days, whereas for yearly premiums, the corresponding period is 476 days. Additionally, the results indicate that clients who did not conclude their contracts through the tied agent distribution channel tend to cancel their policies sooner. The AFT model was constructed using established R packages for survival analysis.
Analyzing the complexities of export: a heterogeneous analysis of BRICS economies and product types
(Springer : New York, 2026) Kafeel, Kafeel; Hronec, Martin; Hroncová Vicianová, Jana; Khan, Sher; Šuplata, Marian
This study examines the determinants of export sophistication across BRICS countries (Brazil, Russia, India, China, and South Africa) from 2000 to 2022. It focuses on the heterogeneous effects of macroeconomic variables economic growth (GDP), foreign direct investment (FDI), human capital, and research and development (R&D) as well as the impact of the COVID-19 pandemic on export sophistication. The study employs the cross-sectionally augmented autoregressive distributed lag (CS-ARDL) approach, which effectively captures cross-sectional dependence and slope heterogeneity, improving upon traditional panel estimation techniques. The empirical findings indicate that GDP growth, FDI inflows, human capital, and R&D expenditures positively influence export sophistication in BRICS economies, while the COVID-19 pandemic exerts a negative effect. These insights offer important policy implications for enhancing export quality and economic resilience in emerging markets.
Application of mental accounting to selected aspects of consumer behavior
(Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici, 2024) Tančák, Marek; Krištofík, Peter
This study explores mental accounting by integrating behavioral economics and accounting principles to understand consumer decision-making. It introduces a novel framework based on double-entry accounting principles, drawing from accounting standards, to visualize mental accounting processes and mitigate heuristic-driven biases. Theoretical insights synthesize classical and modern literature, highlighting heuristics as both enablers and sources of cognitive bias. Empirical analysis demonstrates how these biases influence decision-making and validates the framework’s utility in identifying and mitigating irrationalities. By adopting an accounting perspective, consumers can rationalize financial decisions more effectively. The findings advance behavioral economics, offering practical tools to enhance decision-making under uncertainty and suggesting paths for future research.
Assessing efficiency of the European banking sectors: an application of the network DEA
(Český statistický úřad : Praha, 2025) Zimková, Emília; Pintér, Ľubomír
The global financial crisis, sovereign debt crisis, Covid-19, and the invasion in Ukraine highlighted the need to optimise the production processes in banking sectors in Europe. Data Development Analysis (DEA) is a method used to evaluate the efficiency of production units and to benchmark them. It is an important part of analysing and managing the production processes. The contribution attempts to measure and compare technical efficiency scores of 26 European banking systems in 2020 and 2021 by using Network-Data Envelpment Aanalysis (N-DEA), specifically the two-stage slacked-based model (SBM) by Kaoru Tone and Miki Tsutsui (2009). The methodology of NSBM-DEA allows us to assess the efficiency scores of two sub-processes: the deposit collection process and the intermediation process that reflects the use of deposits for earning assets (loans and purchased bonds). Therefore, by NSBM-DEA the deposit collection efficiency, the intermediation proces efficiency and its overall technical efficiency can be gained. Most banking systems in Europe reveal a large inefficiency in collection of deposits and higher efficiency in intermediation of the deposits into earning assets. Our findings show that in 2020 and 2021 only 2 out of 26 European banking sectors were technically efficient in the deposit collection phase, namely Latvia and Malta. In the intermediation phase, the only France was almost technicaly efficient (99.9% in 2020 and in 2021 as well). As to the overall technical efficiency, as the best overal efficiency was reached by the banking systems of France and Germany. The result of our contribution is benefitial to policymakers, regulators, or economists that must assess the performance of the entire banking sectors. The deeper integration of the banking sectors through initiatives like the BankingUnion is inevitable.
Assessing financial stability through debt indicators in the Slovak engineering sector
(Žilinská univerzita, 2025) Kovalová, Erika; Grofčíková, Janka
Research background: In the context of increasing economic volatility and competitive pressure, the financial stability of industrial enterprises has become a critical area of analysis. The mechanical engineering sector, as a capital-intensive industry, is particularly sensitive to the structure and level of indebtedness. Financial analysis, especially debt analysis, plays a central role in identifying the financial health of enterprises. Appropriate capital structure enhances long-term sustainability, while excessive reliance on external financing may increase insolvency risk. The Slovak mechanical engineering sector, although economically significant, remains underexamined in this context. Purpose of the article: This study aims to assess the financial stability of enterprises in the Slovak mechanical engineering sector by analyzing indebtedness indicators and identifying differences based on company size and legal form. It further seeks to evaluate compliance with selected financial principles such as the golden balance and parity rules. Methods: The research is based on secondary data obtained from the Moody’s database for the period 2019–2023, covering enterprises under NACE section C25, C28, C29, C30. Descriptive statistics and non-parametric methods, specifically the Kruskal–Wallis test, were used to examine the influence of size and legal form on six key debt indicators: total indebtedness, credit indebtedness, debt-to-equity ratio, interest coverage, financial leverage, and insolvency. Findings & Value added: The average total debt remained below the 70% threshold, indicating moderate indebtedness. Statistically significant differences were found in four out of six indicators depending on company size, while legal form influenced only credit debt. The sector exhibited consistent undercapitalization and partial non-compliance with the golden balance rule, raising concerns about long-term financial sustainability. This article contributes to the existing literature by providing sector-specific evidence on indebtedness in the Slovak engineering industry. It offers practical recommendations for improving financial management practices, especially in terms of capital structure optimization, risk mitigation, and strategic planning. The findings are relevant for financial analysts, company managers, and policymakers focused on industrial development and economic resilience.
Assessing innovation efficiency: the case of post-communist EU member states
(Polskie Towarzystwo Ekonomiczne : Varšava, 2024) Kozuń-Cieślak, Grażyna Beata; Murray Svidroňová, Mária
Innovation plays a key role in driving progress and responding to the constantly changing economic, social, and technological requirements that modern economies face. This article assesses the innovative efficiency of the 11 post-communist EU member states in order to identify those that have achieved the weakest results in transforming pro-innovation inputs into innovative results. The Data Envelopment Analysis (DEA) method was used to estimate efficiency scores. The study analysed two models: Model A – covering 28 EU member states; and Model B – covering 16 EU countries and 12 countries from Europe, Asia and South America that are more similar in terms of economic development as measured by GDP per capita. The data on the input and output measures come from the 2015-2020 Global Innovation Index (GII) reports. The main findings indicate that among post-communist EU member states, Poland and Lithuania have achieved the lowest DEA-efficiency scores in transforming innovation inputs into innovations.
Assessing the accuracy of evaluations for managerial positions prone to corruption risks
(Czestochowa University of Technology : Czestochowa, 2025) Závadský, Ján; Osvaldová, Zuzana; Závadská, Zuzana; Hiadlovský, Vladimír; Bujda, Pavol
This article aims to evaluate the accuracy of two distinct methodologies—the multi-criteria (MC) approach and the process-based (PB) approach—for assessing corruption risks in managerial job positions within ISO 37001-certified organizations. Unlike prior research, this study is the first to directly compare these methods using standardized risk scales, allowing for a quantitative assessment of their accuracy. The PB approach analyzes critical decision-making activities, while the MC method uses predefined weighted criteria. The study calculated a Job Position Corruption Risk Number (JPCRN) under both methods and introduced a novel accuracy metric (ΔJPi) representing the difference between them. Although the MC method provides acceptable overall accuracy (average ΔJPi = 0.16), it becomes less reliable when organizations have very few or many high-risk positions. The findings underscore that organizations with elevated corruption risk profiles need to adopt a more precise PB method.
Bankruptcy prediction using first-order autonomous learning multi-model classifier
(Český statistický úřad : Praha, 2024) Sabek, Amine; Horák, Jakub; Musa, Hussam; da Silva, Amélia Ferreira
Research background: Bankruptcy and financial distress prediction has always been an integral part of any financial management system. It gives an indication to stakeholders to take precautionary measures in order to avoid losses. The traditional approaches for prediction, including logistic regression and discriminant analysis, are constrained by their inability to deal with complex and high-dimensional data (Odom and Sharda, 1990; Min and Lee, 2005). Recent developments in the field of machine learning, and particularly autonomous learning classifiers, present a potential proposed alternative. Purpose: The purpose of this paper is to propose a first-order autonomous learning classifier (F-O ALMM0) for predicting bankruptcy of business entities and individuals. Design/methodology/approach: The data file contained a total of 352 companies obtained from the Kaggle database and incorporating 83 financial ratios. Initially, the model's performance was assessed as a preliminary step, but the results were average, followed by the application of Principal Component Analysis (PCA) to enhance the quality of the input’s variables. Afterwards, the number of independent variables was reduced to 26. Thus, the results were improved.
Beyond profitability: Behavioral and sustainability dimensions in corporate financial management
(De Gruyter Poland : Warsaw, 2025) Krištofík, Peter; Šlampiaková, Lea
Traditional financial management prioritizes profitability, liquidity, and risk as indicators of corporate success. However, emerging literature and empirical observations suggest that such a narrow focus may overlook significant behavioral and sustainability factors influencing long-term corporate welfare. This paper builds on the Easterlin Paradox and insights from happiness economics to argue for a broadened conceptual framework. Using ESG indicators and Maslow’s hierarchy of needs as a metaphorical bridge, we propose a multidimensional model of financial management that incorporates social responsibility, stability, and long-term well-being.
Biosférické rezervácie ako zdroj pozitívnych externalít
(Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici, 2024) Vitálišová, Katarína; Vavrúšová, Mária; Sýkorová, Katarína
The advantages of protected areas mainly relate to the evaluation of ecosystem services which provide benefits to people. These affect various areas of life. From the perspective of economic theory, these are externalities. These are perceived as benefits or disadvantages that occur outside the market to another party. Based on the review of literature, this paper highlights the advantages of the biosphere reserves regarding the externalities that arise from their presence as a distinct type of area connecting the principles of environmental protection with suitable socio-economic development. The paper thus contributes to the development of theoretical knowledge, given that this is a poorly researched issue, but at the same time very topical due to climate change and its negative impacts on nature and humans.
Blockchain-based financial systems: Trust, transparency, and the future of decentralized finance
(Institute of Economic Research : Olsztyn, 2025) Chatterjee, Sheshadri; Musa, Hussam; Klieštik, Tomáš
Breaking the silence: a qualitative study on older adults' perspectives and lived experiences of elder abuse
(Jihočeská univerzita v Českých Budějovicích, 2025) Tokovská, Miroslava; Nolasco Ferreira, Vanessa; Šolcová, Jana; Seberíni, Andrea
Background: Elder abuse represents a significant social and public health challenge in Slovakia, yet little is known about older adults' experiences with this phenomenon. Objective: This qualitative study examined the perspectives and lived experiences of older adults regarding elder abuse. Methods: Asynchronous email interviews were conducted with 27 participants (15 female, 12 male) aged 65-81 years from urban and rural Slovakia. Data were collected between September-October 2023 and analyzed using systematic text condensation. Results: Three main themes emerged: (1) unfamiliarity with sources of help (85% reported lacking knowledge about available services), (2) police as universal authority, help, and protection (89% identified law enforcement as primary protection), and (3) education to raise awareness. Participants described lived experiences with various forms of abuse, particularly financial exploitation and psychological abuse, while highlighting significant gaps in their knowledge of available support. Conclusion: The findings reveal that older adults in Slovakia have limited awareness of protective services beyond law enforcement, face significant trust barriers in reporting abuse, and express strong desires for targeted educational initiatives.
Bridging the gap in skills, competencies, and knowledge: Identifying businesses' perception of Slovak and Czech tourism graduates
(Varna University of Management : Varna, 2025) Maráková, Vanda; Gajdošík, Tomáš; Gajdošíková, Zuzana; Vaculčíková, Zuzana; Tučková, Zuzana
Recognising the needs of the tourism business in terms of graduate students' skills, competencies, and knowledge is a prerequisite for high employability. This study examines these needs and identifies the gap in soft, hard, and sustainability skills of tourism graduates. This empirical research addresses the following research question: What skills, knowledge, and competencies should be considered essential by higher education institutions? This subject is yet to be thoroughly explored in the Central European context. This study delves into the business perspective and analyses their expectations of tourism graduates. To offer meaningful insights, this study employs an innovative methodology, namely an importance-performance analysis, to gain insights into these skills gaps and businesses’ expected hard and soft competencies. The implications of these results extend beyond the immediate region as they may apply to the broader European Union by equipping graduates with the skills to thrive in its open market.
Bridging the gap: Toward inclusive tourism in the Banská Bystrica region of Slovakia
(Multidisciplinary Digital Publishing Institute : Basel, 2025) Marčeková, Radka; Šebová, Ľubica; Lazurová, Izabela; Liberdová, Rebeka
This study examines the accessibility of tourism facilities in the Banská Bystrica region of Slovakia for visitors with disabilities and explores the attitudes of service providers toward inclusive tourism. Accessibility remains a key challenge in developing equitable tourism services, and this research aims to evaluate the current state of barrier-free infrastructure while identifying opportunities for improvement. A survey of 45 tourism facilities was conducted to assess compliance with accessibility standards, revealing that only 22.22% of the facilities meet the required criteria. To complement these findings, structured interviews with representatives from eight facilities were carried out, with responses analyzed using ATLAS.ti software (Version 24.0.0) to visualize patterns through diagrams and Sankey networks. The results highlight significant shortcomings in physical accessibility as well as mixed attitudes of service providers toward the needs of disabled visitors. The study concludes that while awareness of inclusive practices is growing, substantial efforts are still required to improve infrastructure and foster positive engagement from service providers. These findings provide valuable insights for policymakers, tourism stakeholders, and service operators, offering practical recommendations for enhancing accessibility and promoting a more inclusive tourism environment in the region.
Building stronger ageing policies to prevent elder abuse
(Integrated publishing association : Naí Dillí, 2025) Tokovská, Miroslava; Seberíni, Andrea; Ferreira Vanessa, Nolasco
Ageing policy development and elder abuse prevention remains a critical public health and social justice priority, requiring robust policy frameworks and coordinated institutional responses to protect vulnerable older populations. This comparative-reflexive study examines existing legislative frameworks and public policies for protecting older adults from abuse in Slovakia and Norway. While Norway has implemented "SafeEst", a comprehensive model mandating interdisciplinary coordination between healthcare, social services and law enforcement at municipality level, Slovakia's approach primarily operates through the Ministry of Interior in cooperation with the Ministry of Labour, Social Affairs and Family. The study identifies three key areas requiring development in both countries: 1) Legal framework enhancement -- Norway lacks specific elder abuse legislation while Slovakia needs stronger implementation of existing protections. 2) Service delivery standardisation -- Norway requires consistent SafeEst implementation across municipalities while Slovakia needs development of local-level coordination mechanisms. 3) Prevention strategy development -- both countries need expanded digital abuse prevention, enhanced professional training, and improved rural service accessibility. These findings suggest that combining Norway's preventive, community-based approach with Slovakia's strong legal protection could create a more comprehensive elder abuse prevention framework, applicable across different national contexts.

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