Autor: Novak Sedlackova, Alena - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Position of central European regional airports
Autorzy:: Remencová, Tatiana
Novák Sedláčková, Alena
Powiązania:: https://bibliotekanauki.pl/articles/2098162.pdf
Data publikacji:: 2021
Wydawca:: Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:: regional airport
state aid
airport
strategies
business model
financing
lotnisko regionalne
pomoc państwa
lotnisko
strategie
model biznesowy
finansowanie
Opis:: This article focuses on the position of regional airports in the countries of Central Europe, with a focus on the airports of the Visegrád Group, especially the airports in Slovakia and the Czech Republic. The authors explain the financing of the airports and provision of state aid to these entities according to European legislation. This article reports differences in the national implementation processes of the same Europeans rules in the V4 Member State and compares the regime of financing of the regional airports. Subsequently, we analyse the economic situation of regional airports and their state based on financial indicators. In general, the current COVID-19 pandemic has exacerbated their situation. Many countries still adhere to strict regulations or international travel bans so as not to spread the virus. The sharp decline in the number of passengers and flights has begun to have an impact on the financial viability of regional airports; therefore, financial assistance for regional airports will be more than necessary in the coming years.
Źródło:: Transport Problems; 2021, 16, 3; 163--172
1896-0596
2300-861X
Pojawia się w:: Transport Problems
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Comparison of the economic results and ownership structures of regional airports in central European countries (V4)
Autorzy:: Novák Sedláčková, Alena
Remencová, Tatiana
Powiązania:: https://bibliotekanauki.pl/articles/2203883.pdf
Data publikacji:: 2022
Wydawca:: Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:: regional airport
ownership structure
private property
public ownership
regionalny port lotniczy
struktura własnościowa
własność prywatna
własność publiczna
Opis:: Airports were originally built as publicly owned organizations, and their main role was to provide services in the public interest. Over the years, the traditional ownership structure began to change and new models of ownership began to emerge. The main aim of the present work is to compare the relationship between the economic results of the regional airports in selected central European countries focused on the Visegrad Group (V4) and their ownership structure to determine whether changes in ownership structures have significantly benefited some airports. The issue of changes in ownership structures has also affected regional airports in recent years because their economic situation is complex due to ineffectiveness. Recently state governments have begun changing their state politics; development strategies and the results of this research can help them to prepare a new approach for this purpose.
Źródło:: Transport Problems; 2022, 17, 2; 33--43
1896-0596
2300-861X
Pojawia się w:: Transport Problems
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: Stability of profits and earnings management in the transport sector of Visegrad countries
Autorzy:: Kliestik, Tomas
Novak Sedlackova, Alena
Bugaj, Martin
Novak, Andrej
Powiązania:: https://bibliotekanauki.pl/articles/19322541.pdf
Data publikacji:: 2022
Wydawca:: Instytut Badań Gospodarczych
Tematy:: business profit
earnings management
stationarity
transport sector
Visegrad four
Opis:: Research background: Business profit and its stable development are key performance indicators. Many enterprises performed earnings manipulation, either upward or downward, according to the current business and macroeconomic situation, as well as time. These activities may interrupt the stationarity of time series. This article focuses on the transport enterprises, and the assessment of bonds in their earnings. Purpose of the article: The target of the article was to identify the occurrence of non-stationary and its unit root in the EBITDA of transport enterprises for each country in V4 during the period of 2010-2019. Methods: The stationarity and unit roots in time series were tested by the Kwiatkowski, Phillips, Schmidt, and Shin tests and the Augmented Dickey-Fuller based on the samples of 470 Slovak, 405 Czech, 774 Polish, and 1,056 Hungarian. The behavior of earnings manipulation (the first cause of non-stationarity) was indicated by the Modified Jones model. Additional causes for non-stationarity were confirmed by the regression analysis, including factors such as the GDP, unemployment rate, average monthly gross wage, and the Ease of doing business index. Findings & value added: The non-stationarity in the time series of EBITDA was disclosed for each country in the V4 region. Earnings management was discovered to be the cause of this erratic development. Thus, the value-added for the authorities and auditors is to show the association between non-stationary and creative accounting. In addition, purposeful downward manipulation in the transport sector occurs, not upward, which is typical in general. The methodology used in the study may be applied cross-sectorally in emerging countries. The labelling of specific macroeconomic variables depending on the country offers enterprises the opportunity to focus on factors with a crucial influence on their existence and activities.
Źródło:: Oeconomia Copernicana; 2022, 13, 2; 475-509
2083-1277
Pojawia się w:: Oeconomia Copernicana
Dostawca treści:: Biblioteka Nauki

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