scholarly journals Enterprise ownership patterns in the least developed districts of Slovakia

Equilibrium ◽  
2021 ◽  
Vol 16 (4) ◽  
pp. 807-838
Author(s):  
Marek Csabay ◽  
Zuzana Vincúrová ◽  
Milan Stoch ◽  
Beáta Stehlíková
Keyword(s):  
Cluster Analysis ◽  
Spatial Distribution ◽  
Slovak Republic ◽  
Value Added ◽  
Foreign Direct Investments ◽  
Distribution Analysis ◽  
Country Case Study ◽  
Business Entities ◽  
Individual Ownership

Research background: The literature overview shows a blank space regarding the effects of ownership on the determination of enterprises' spatial distribution. Various papers identify differences between determinants of the spatial distribution of foreign direct investments, exporters in foreign ownership, and domestically owned exporters; however, they mostly agree on the role of big cities, economic centres, and state of infrastructure as well as historical patterns. Purpose of the article: The article focuses on the spatial distribution analysis of enterprise units from their owner's perspective on the empirical evidence from all 79 districts of the Slovak Republic. Special attention is given to the category of the least developed districts. Methods: Within the presented article, the authors investigate the characteristics of the regional spatial distribution of business entities concerning standard ownership categories using the cluster analysis. The presented approach is twofold: firstly, the authors investigate the share of individual ownership types on the district level, and secondly, the number of enterprises by ownership categories is adjusted to 100,000 inhabitants. Cluster analysis and methods of spatial statistics are applied in both approaches. Findings & value added: The main results show a relation between the district's inclusion into the group of the least developed districts and enterprise ownership characteristics in these districts mainly through the relative underrepresentation of the secluded inland, foreign and international types of ownership, as well as their geographical clustering. The results of the presented research can be used in policy-making targeting business activity in underdeveloped districts. At the same time, the results provide basis for limited theoretical generalisations based on a single-country case study with regard to principles of business ownership structures development.

scholarly journals The investigation of the state of Ukraine furniture industry development under current economic conditions

2021 ◽  
Vol 68 (1) ◽  
pp. 174-184
Author(s):  
N. Bondarenko ◽  
D. Udalykh
Keyword(s):  
Positive Impact ◽  
State Regulation ◽  
Economic Conditions ◽  
Foreign Direct Investments ◽  
Furniture Industry ◽  
Number Increase ◽  
Long Time ◽  
Business Entities ◽  
Design Diversity

Furniture for a long time has been an integral component of human activity, recreation and everyday life. Its design, diversity and versatility along with the development of human civilization is increasingly becoming the object of further improvement. At present furniture production in Ukraine is the developing industry, gradually entering the European market in terms of quality and design. European furniture market is extremely attractive to operators and, therefore, has dynamics towards the competitor number increase. One of the factors of increasing the industry attractiveness is the support of amendments to the Law of Ukraine «On peculiarities of state regulation of business entities related to the sale and export of timber» by the Verkhovna Rada of Ukraine in April 2015, which imposed temporary, gradual prohibition on the export of raw timber (forest logs) for 10 years. The corresponding partial prohibition entered into force on 11.01.2015, and complete prohibition (including pine wood) - from January 1, 2017. The consequences of this moratorium during the first five years of its operation, which is important in the context of politicization of this problem are analyzed in this paper. The dynamics and structure of the amount of enterprises in industry and the number of employees employed in them are investigated. The volume of furniture industry sales in general and the areas of their implementation (internal or external markets) are analyzed. The next stage is the analysis of the dynamics of the ratio of furniture products exports and imports in Ukraine and determination of the major exporters of such products. The final stage is the investigation of the dynamics of foreign direct investments in the enterprises capital share in this industry in order to identify its investment attractiveness. As a result, it is determined that the introduced moratorium has partial positive impact on the development of furniture industry in Ukraine. However, at present, the furniture industry is not attractive enough for new foreign investment. This is the consequence of significant amount of «shadow» production, which in its turn destabilizes the situation in the furniture market. Ukrainian manufacturers will be able to strengthen their position in domestic market and even abroad, if they solve the main problems in furniture production and eliminate all disincentives.

scholarly journals The Network of Bilateral Tax Treaties of the Slovak Republic – Does It Mirror Challenges of the Globalization through Digitalization? A Cluster Analysis Approach

2021 ◽  
Vol 92 ◽  
pp. 02034
Author(s):  
Jana Kubicová
Keyword(s):  
Cluster Analysis ◽  
Economic Development ◽  
Slovak Republic ◽  
Geographical Location ◽  
Value Added ◽  
Point Of View ◽  
Global Network ◽  
Tax Treaties ◽  
Capital Cities ◽  
Cluster Analysis Method

Research background: Globalisations and movement of production factors - especially capital and workforces, call for elimination of double international juridical taxation and consequently for negotiation of bilateral tax treaties. Recently global network of bilateral tax treaties has reached immense size. Purpose of the article: The purpose of this paper is to analyse the network of bilateral tax treaties of the Slovak republic from the point of view of distance and level of development of the Contracting States. Methods: To reach this goal a cluster analysis method is applied where clustering variables are distance between capital cities of the Contracting States and measures of economic development. Findings & Value added: The main finding is that the Slovak republic’s bilateral tax treaties are clustered into 11 clusters, and three of them are the most numerous. This implies, that Slovak republic follows certain pattern when chosing Contracting Party. It is also found, that geographical location and distance have diminishing roles. Instead economic development and atractiveness of the country in terms of GDP per capita and total FDI inflow play more important role. These findings prove, that Slovakia no more follows old-fashioned pattern of chosing Contracting Parties based predominantly on distances, instead it adjust its policy of concluding bilateral tax treaties to globalization through digitalisation trend.

scholarly journals Clustering of agricultural enterprises

2013 ◽  
Vol 61 (2) ◽  
pp. 289-296 ◽  
Author(s):  
Michaela Beranová ◽  
Marcela Basovníková ◽  
Dana Martinovičová
Keyword(s):  
Cluster Analysis ◽  
Financial Performance ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Agricultural Commodities ◽  
Agricultural Enterprises ◽  
Operating Profit ◽  
Agricultural Business ◽  
Business Entities

Agricultural business is a very specific branch which is characterized by very low financial performance while this characteristic is given mainly by external factors as market pricing of agricultural commodities on one side, and production costs of agricultural commodities on the other side. This way, agricultural enterprises recognize negative values of gross margin in the Profit and Loss Statement but positive value of operating profit after even there are items of costs which are deducted. These results are derived from agricultural production subsidies which are recognized as income in the P/L Statement. In connection with this fact, the government subsidies are a substantial component of financial performance of agricultural enterprises.Primary research proceeded on the statistical sample of one hundred agricultural companies, has shown that also other specifics influencing financial performance of these businesses exist here. In order to determine the influences, the cluster analysis has been applied at using more than 10 variables. This approach has led to construction of clusters (groups) of agricultural business entities with different characteristics of the group. The objective of this paper is to identify the main determinants of financial performance of agricultural enterprises and to determine their influences under different economic characteristics of these business entities. For this purpose, the regression analysis has been subsequently applied on the groups of companies coming out from the cluster analysis. Besides the operating profit which is the main driving force of financial performance measured with the economic value added (EVA) in agricultural enterprises, also capital structure and cost of capital have been observed as very strong influences on financial performance but these factors have different directions of their influence on the economic value added under different financial characteristics of agricultural enterprises.

scholarly journals Ethnically homogeneous settlements in ethnically heterogeneous environment

2014 ◽  
pp. 411-419
Author(s):  
Ivan Marinkovic
Keyword(s):  
Spatial Distribution ◽  
Total Population ◽  
Distribution Analysis ◽  
Heterogeneous Environment ◽  
Research Focus ◽  
Ethnic Affiliation ◽  
Albanian Population ◽  
Ethnic Homogeneity ◽  
The Republic

Ethnic homogeneity of settlements, or in other words, formation of ethnically homogeneous settlements in ethnically heterogeneous environment, such as Vojvodina, as well as the regions of Raska and Pcinja, is the issue which will be discussed in this paper. The analysis involves total population according to their ethnic affiliation (the 2011 Census), at the level of settlements. The estimates on the number of Albanian population at the level of settlements were made for the needs of this paper considering the fact that the census was not successful on the entire territory of the Republic because the ethnic Albanian boycotted it. Spatial distribution analysis and the determination of majority of population at the level of settlements represent the research focus of the paper. Furthermore, the aim of this paper was to point out certain ethnic characteristics of Serbian population (excluding Kosovo and Metohija), with the emphasis on the continuous trend of increasing number of people who do not want to declare their ethnic affiliation.

scholarly journals THEORETICAL AND METHODOLOGICAL BASIS OF FUNCTIONING OF INCOME AND COST ACCOUNTING OF MAIN ACTIVITY

2021 ◽  
Author(s):  
Larysa Poliatykina
Keyword(s):  
Value Added ◽  
Accounting System ◽  
Important Indicator ◽  
Main Indicator ◽  
Net Profit ◽  
Business Entities ◽  
Main Activity ◽  
Relationship Of ◽  
The Relationship

In the course of research it is noted that the generalizing financial result of economic activity of the enterprises is profit or loss. Determine the results of the enterprise, comparing the income of the reporting period with the costs incurred to obtain these revenues. It was found that the current conditions of Ukraine necessitate the creation of economic institutions that regulate the relationship of various business entities. The importance of these processes for agriculture has been studied. They have undergone radical changes. The economic indicators of the enterprise's activity are analyzed and it is established that in the current conditions of market economy the basis of economic development of any enterprise is profit. It is the most important indicator for assessing the production and financial activities of the enterprise and the main indicator of the efficiency of the enterprise, the source of its activities. No less important are the costs that arise as a result of the enterprise. The main problem of accounting for enterprise income in Ukraine is the problem of completeness and timeliness of their reflection in the accounting system. From the company's income, first of all, the revenue from the sale of products (works, services) is underestimated, as a result of which the base for taxation of enterprises with value added tax is significantly narrowed. This problem is quite multifaceted, extremely complex and affects our entire social system, especially the system of government, the tax system and the shadow segment of the economy. Today, the vast majority of domestic enterprises do not fully reflect their own income. The receipt of income creates a basis for self-financing of the enterprise under agreements that are sufficient to cover the costs of the enterprise for the sale of goods and other activities, the implementation of obligations to the budget and the formation of net profit. The main criterion of production was the quality and competitiveness of products. Therefore, regular determination of income and their timely reflection and analysis determines the relevance of this area of research.

Spatial Distribution Analysis of Attributes of Rock Joints Using Geomathematical Methods.

1996 ◽  
Vol 112 (13) ◽  
pp. 907-914 ◽  
Author(s):  
Katsuaki KOIKE ◽  
Yoshifumi NOGUCHI ◽  
Hiroshi IWASAKI ◽  
Katsuhiko KANEKO
Keyword(s):  
Spatial Distribution ◽  
Rock Joints ◽  
Distribution Analysis

Niche Sharing in Intertidal Mollusks and Decapods in Rocky Shore of Easter Island

2019 ◽  
Vol 53 (5) ◽  
pp. 417-422
Author(s):  
P. De los Ríos ◽  
E. Ibáñez Arancibia
Keyword(s):  
Spatial Distribution ◽  
Negative Binomial Distribution ◽  
Binomial Distribution ◽  
Rocky Shore ◽  
Negative Binomial ◽  
Null Model ◽  
Easter Island ◽  
Published Data ◽  
Distribution Analysis ◽  
Field Works

Abstract The coastal marine ecosystems in Easter Island have been poorly studied, and the main studies were isolated species records based on scientific expeditions. The aim of the present study is to apply a spatial distribution analysis and niche sharing null model in published data on intertidal marine gastropods and decapods in rocky shore in Easter Island based in field works in 2010, and published information from CIMAR cruiser in 2004. The field data revealed the presence of decapods Planes minutus (Linnaeus, 1758) and Leptograpsus variegatus (Fabricius, 1793), whereas it was observed the gastropods Nodilittorina pyramidalis pascua Rosewater, 1970 and Nerita morio (G. B. Sowerby I., 1833). The available information revealed the presence of more species in data collected in 2004 in comparison to data collected in 2010, with one species markedly dominant in comparison to the other species. The spatial distribution of species reported in field works revealed that P. minutus and N. morio have aggregated pattern and negative binomial distribution, L. variegatus had uniform pattern with binomial distribution, and finally N. pyramidalis pascua, in spite of aggregated distribution pattern, had not negative binomial distribution. Finally, the results of null model revealed that the species reported did not share ecological niche due to competition absence. The results would agree with other similar information about littoral and sub-littoral fauna for Easter Island.

KOMPARASI KINERJA KEUANGAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN TRANSPORTASI DI JAKARTA

2018 ◽  
Vol 3 ◽  
pp. 223-232
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Financial Performance ◽  
Service Industry ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Test Analysis ◽  
Transportation Service ◽  
Income Statement

This study aims to compare financial performance through profitability generated by two market participants in the witness transportation service industry in Jakarta, namely PT. BB compared to PT. ETU, this assessment is measured not limited to the profit generated but more than that by measuring financial added value through the concept of Eonomic Value Added produced by the two companies. The population in this study were all taxi transportation service companies in Jakarta. The sampling method selected two taxi companies that have the largest market share in DKI Jakarta, namely BB Taxi and ETU Taxi. The test analysis used in this study is ratio analysis through profit calculation and economic added value from the annual income statement. This study shows that there are (a) determination of the ratio of profit levels, (b) Determination of the comparison of economic value added of the two companies. Keywords :  Financial performance, Economic Value Added (EVA)

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