European Research Studies

European Research Studies publishes articles on the economic and financial sectors in Europe.

Articles from Vol. 19, No. 4, October

Analysis Tools of Connecting Investment Opportunities and Investment Means in the Area of Small and Medium-Sized Enterprises
1. Introduction Entrepreneurship is a form of investment in a number of investment opportunities. In a wider context, we can talk about various innovations taking different forms. Just starting a company is a form of investment, and so is its operation,...
Comparability and Reliability of Financial Information in the Sector of Czech SMEs (Ten Years of IFRS as a Part of Czech Accounting Context)
1. Introduction Since 2005 the firms listed on the regulated capital markets in the EU are required to prepare their financial statements in accordance with the IFRS. The main intent of IFRS adoption were (1) to ensure greater comparability and...
Comparison of Different Methods of Credit Risk Management of the Commercial Bank to Accelerate Lending Activities for SME Segment
1. Introduction Due to the fact that banks use huge amount of external financial sources in their business models (amount of these sources reached more than 95 %), it is necessary to adjust this area by some legislative framework. This legislative...
Effective State Ownership Administration in the Context of the Privatization Process in Russia
1. Introduction Strategic objectives of Russian modernization, including innovation development, need changes. Property relations have impact on the quality of the institutional environment that forms the innovative growth potential. By innovative...
Family Business in the Czech Republic
1. Introduction Private business generally in the Czech Republic has a complicated history. If we count it just within the sovereign state times, it started 1918 with the common state with Slovaks, i.e. Czechoslovakia. The period of 1918-1938, before...
Impact of the Implementation of the SEPA Project on SMEs
1. Introduction The introduction of a common currency, the euro, and subsequently the use of the common currency in the Eurozone was the main impulse for creating a common payment area for cashless payments. A project, named SEPA--Single Euro Payments...
Intensity and Extensity of Firm Development and Dynamic DuPont Analysis
1. Introduction Financial analysis of companies is a theoretical, but mainly a practical discipline comprising various more or less coherent analyses essential for effective company management. This paper completes the financial analysis and adds...
Measuring the Correlation of Job Satisfaction with Accountants Performance: The Role of Islamic Work Ethics as a Moderator
1. Introduction The theme of job satisfaction is always interesting to investigate in recent decades. The level of employee satisfaction was evaluated in relation to the overall working environment, particularly in relation to the employee, such...
Phenomenon of "Born Globals" in the Internationalization of Small and Medium-Sized Enterprises in the Czech Republic
1. Introduction Companies operating in EU countries have enjoyed the advantage of a relatively long duration of market economy principles. Although the business environment there also naturally underwent various changes (political influences, world...
Position of Low-Cost Banks on the Financial Market in the Czech Republic
1. Introduction In addition to insurance companies, pension funds, cooperative banks, investment companies, investment and share funds, and leasing companies, banks represent the most important segment of the financial sector with a stake of nearly...
Small and Medium-Sized Enterprizes-Opportunities and Challenges
1. Introduction The importance of SMEs in the Czech Republic is conveyed by the fact that in developed economies, SMEs represent nearly 90% of the total number of businesses. This size group contributes to overall employment by 50-70% and to gross...
Specifics of the Development of Family Businesses in the Czech Republic
1. Introduction Throughout the world much attention is paid to family enterprises as they have a major impact on the global economy. Family enterprises can be found in more or less all fields of the world economy, and have a major impact on the...
Supporting Small and Medium-Sized Enterprises in Preparing for the Euro Adoption in the Czech Republic
1. Introduction Upon its accession to the European Union, the Czech Republic undertook to adopt the single European currency. Thorough preparation of enterprises must precede the transition from the koruna to the euro. This preparation will eliminate...
The Shariah Financial Accounting Standards: How They Prevent Fraud in Islamic Banking
1. Introduction The rapid development of Islamic/Shariah banking in Indonesia has a positive implication for the Indonesian banking industry. Shariah banking is an alternative choice for muslims to save money. They feel more secure as Shariah banking...
Top Managers Networking Influence on Competitive Intelligence Practices: The Case of Hi-Tech SMBs
Introduction While the functions and the operational dimensions of intelligence networks in corporate competitive intelligence practices have been clearly defined and distinctly explained in management literature, the relationship between the social...
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