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            <title><![CDATA[Motivations and Preferences of Domestic Wine Tourism Participants in Slovakia]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2026.006</link>
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            <pubDate>Tue, 16 Jun 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[Wine tourism represents a specific form of tourism combining wine consumption, experiential activities and direct contact with wine-producing regions. The aim of this paper is to identify the motives and preferences of domestic participants in wine tourism and to propose recommendations for the further development of wine tourism in Slovakia. The primary research was conducted by a structured questionnaire survey administered electronically to 128 respondents from Slovakia. The data were analysed using descriptive statistics and cluster analysis. The results show that the most preferred wine tourism activities are wine tastings, visits to wineries, open cellar events and wine routes. The strongest motivations for participation are social interaction, wine tasting, relaxation and recreation, while educational motivations play a less important role. The Cluster analysis identified four segments of wine tourism participants: uninterested wine consumers, beginners, wine enthusiasts and professionals. The findings suggest that wine tourism in Slovakia has considerable potential for development, especially through experiential products emphasising direct contact with wineries, social interaction and wine tasting experiences. The study also indicates that geographical distance does not represent a major barrier to participation in wine tourism in Slovakia. The results provide useful implications for the development and marketing of wine tourism products tailored to different visitor segments.]]></description>
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        <item>
            <title><![CDATA[The Impact of Selected Variables on Customer Lifetime Value]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2026.003</link>
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            <pubDate>Tue, 16 Jun 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[The current political and economic environment is exerting significant pressure on both the broader economy and overall living standards. A decline in demand is evident in the online environment, negatively affecting the financial results of e-commerce platforms. This situation requires increased efficiency across all business activities, particularly marketing, for economic growth, maintaining market positions, or even survival. For these purposes, it is essential to provide new insights to support strategic decisions generated through data analysis using an appropriate methodology. Empirical data from several e-commerce platforms were utilized and analysed using Vector Autoregression (VAR). The results indicated that the only variable with a clear impact on the development of CLV is the number of visits that a customer makes to the respective e-commerce platform, a finding consistent across all cases examined. These findings provide valuable insights for both academic research and managerial practice to estimate e-commerce performance and make informed marketing decisions. Therefore, the conducted research provides valuable information on the factors that influence customer lifetime value in the context of e-commerce. However, certain limitations must be acknowledged that affect the generalisability and precision of the findings. These limitations include the number of platforms examined and their customer bases, the set of metrics investigated, the study timeframe, and alternative mathematical and statistical methods for a more comprehensive comparison of results. Recognising these limitations paves the way for future research that will address these aspects, refine and expand our understanding of customer behaviour and value creation in the digital marketplace.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[The Future of Accounting: Determinants of Artificial Intelligence Adoption]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2026.005</link>
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            <pubDate>Tue, 16 Jun 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[The rapid development of artificial intelligence is fundamentally transforming the accounting profession by enabling the automation of routine processes, increasing efficiency, and improving the quality of decision-making. Nevertheless, its adoption in practice remains uneven, indicating the existence of various barriers and factors influencing its acceptance. The aim of this study was to identify and analyze the key factors affecting the intention to use artificial intelligence in accounting by applying technology acceptance models and extending them with factors relevant to the accounting environment. The empirical part of the research was based on a questionnaire survey conducted among respondents working in the field of accounting. The data were analyzed using Principal Component Analysis and linear regression analysis in order to identify underlying components and examine their influence on the intention to use artificial intelligence. The results indicated that the model explained 64.4% of the variance in the intention to use artificial intelligence. Perceived usefulness, facilitating conditions, and perceived risk were identified as statistically significant factors. Perceived usefulness and facilitating conditions exerted a positive influence, whereas perceived risk had a negative effect. Trust and social influence were not found to be statistically significant determinants. The findings suggest that the adoption of artificial intelligence in accounting is driven primarily by the rational evaluation of perceived benefits and risks rather than by the social environment or general trust in the technology.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[DSGE and Agent-Based Models in Monetary Policy Analysis: A Comparative Perspective]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2026.004</link>
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            <pubDate>Tue, 16 Jun 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[This paper provides a systematic comparative assessment of New Keynesian Dynamic Stochastic General Equilibrium (NK-DSGE) models and Agent-Based Models (ABMs) as tools for macroeconomic and monetary policy analysis. It addresses three measurable research questions: (i) how the two frameworks differ in their theoretical foundations and behavioral assumptions; (ii) whether ABMs demonstrate empirical or forecasting advantages relative to DSGE models during crisis periods; and (iii) how central banks can integrate both approaches within a complementary modelling toolkit. The methodology combines a structured comparative review of post-2008 central bank applications with an illustrative quantitative simulation of a 100-basis-point monetary tightening shock using a calibrated three-equation NK-DSGE model and a stylized heterogeneous-agent ABM. The simulation results show that the ABM generates a recession nearly twice as deep (−4.8% versus −3.0%) and significantly more persistent than the DSGE counterpart, reflecting nonlinear amplification mechanisms absent in representative-agent structures. Surveyed empirical evidence further indicates competitive or superior forecasting performance of large-scale ABMs during major crises; for example, the Austrian model of Poledna et al. (2023) anticipated a six percent GDP contraction during the COVID-19 crisis and outperformed DSGE and VAR benchmarks in crisis forecasting. While NK-DSGE models retain advantages in normative and welfare-based policy evaluation due to analytical discipline and microfoundations, ABMs provide greater realism in modelling heterogeneity, financial frictions, and systemic instability. The findings support a dual-toolkit strategy in which reformed DSGE models and empirically grounded ABMs are used complementarily within modern central banking practice.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Industry Differences in ESG Risk: An Analysis Using Morningstar Sustainalytics Data]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2026.002</link>
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            <pubDate>Tue, 16 Jun 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[Environmental, social and governance factors have become increasingly important for investors, businesses and policymakers, particularly in the context of reducing information asymmetry and promoting sustainable business models. The study analysed differences in the level of environmental, social and governance risk across industries, ranked them by risk level and identified groups of industries with similar levels of risk. The aim of the study was to statistically verify the existence of differences across industries, with the aim of contributing to a better understanding of the distribution of risk across industries and supporting informed decision-making by relevant actors. The analysis was based on a database containing data on the risk level of 13,355 companies operating in 41 industries of the global economy. The data were obtained from the Morningstar Sustainalytics database. Non-parametric statistical methods were used to verify differences across industries. The robustness of the identified grouping structure was additionally verified using hierarchical cluster analysis. The results of pairwise comparisons showed statistically significant differences across industries. Based on these findings, industries were systematically arranged into nine groups according to risk level, from lowest to highest risk. The results provided a clear classification of industries and highlighted the existence of significant differences in risk levels across industries.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Integrating Cultural Heritage with Modern Technologies within Technological Innovations in Tourism]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2026.001</link>
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            <pubDate>Tue, 16 Jun 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[This article explores the impact of modern technology on the transformation of tourism, linking historical and cultural aspects with digital innovations. The development of mobile apps, social media and digital marketing is making it easier for tourists to plan their trips and increase interactivity with destinations. Technologies such as virtual and augmented reality, artificial intelligence and IoT are contributing to the personalisation of experiences and the preservation of cultural heritage. The study uses literature analysis and applies SWOT analysis to assess the impact of digitalisation on tourism, assigning factors a probability of impact score on a scale of 1-5. The conclusion highlights the importance of combining traditional and modern technologies to preserve cultural heritage and prepare for future challenges and opportunities in tourism.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[The Indirect Administrative Burden of Road Tax Proposal: Survey and Eye-tracking Experiment in the Czech Republic]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.011</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[This paper presents the results of an eye-tracking experiment to uncover the indirect administrative burden related to a general road tax. The aim of the research was to use eye-tracking technology and a supplementary questionnaire survey to identify the time taken to complete the model road tax return form used in the Czech Republic. Simultaneously, the aim was to test the possibility of using neuroscience technology for research in the field of accounting research. In the experiment, we focused on the following factors: the effect of a number of vehicles; the effect of gender; the context of educational attainment; previous experience of completing the tax return form; car ownership, and their effect on the dependent variable - total time to complete the form. According to our results, filling in a higher number of vehicles brings time savings of scale for the participants. For this reason, a regressive impact of the administrative burden generated can be assumed, with a more significant impact on owners of a lower number of vehicles.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Preventing Cyberbullying: What Is the Parental Role in this Issue?]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.012</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[With the rise of social networks, bullying has also developed in this space, where we talk about cyberbullying. This makes students much more exposed to bullying, as cyberbullying encroaches on their personal space through the online world. The current study explores how the role of parents can help mitigate the effects of cyberbullying on secondary school students. Primary data was collected through an online survey in the chosen secondary schools. In total, responses were obtained from 267 students who completed surveys measuring their participation in cyberbullying, including parents’ roles when using the Internet. The results show that parental control and behaviour have a significant effect on mitigating cyberbullying perpetration. Additionally, a link was found between parental control, behaviour, and social media use behaviour. An interesting finding is that when there is parental control, children are much more often inclined to use social networks than when they are not so monitored. The results show that parental control for monitoring Internet content or apps has a negative effect on the social media use of the children monitored. They are much more likely to use social media to forget personal problems or use it so much that it has a negative impact on their studies. It has been found that when parents explain how to use the internet safely, children are very rarely able to limit the use of social networks. The research suggests that parental behaviour appears to be much more crucial in the parenting role than parental control.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Classification of European Union Countries in the Context of E-government: a Cluster Analysis]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.015</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[E-government is currently a term that has been resonating in the public space for several years, which is why a lot of attention is being paid to it. Some states of the European Union are doing better, and some are worse in this area. Given this trend, all states must increase their efforts towards more effective e-government. The article aims to create clusters of European Union states in 2020 and 2022 according to their level of e-government. The sample consists of 27 states of the European Union, and the indicators used include the E-Government Development Index, E-participation index, Online service index, Telecommunication Infrastructure Index, and Human capital index. In addition, the objective of the article is achieved through correlation and cluster analysis. The countries of the European Union were divided into six clusters in 2020 and 2022. The best cluster in both years includes Finland, Estonia, the Netherlands, Denmark, and Sweden, while the worst countries include, for example, Bulgaria and Romania. In general, the countries that were the best/worst in 2020 are also the best/worst in 2022.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[The Importance of Motivational Factors in Slovak Companies]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.007</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[The object of investigation in this article are motivational factors or benefits that Slovak companies offer to their employees. The aim of the contribution is to find out what benefits employers offer to motivate their employees and whether they are effective from the employees’ point of view. The intention is to find out the differences in the perception of the importance of benefits between genders and age categories of employees. The main data collection method used is a sociological survey in the form of a questionnaire survey, in which 263 employees of Slovak companies participated. The results are evaluated using descriptive statistics, Mann-Whitney U test, Kruskal Wallis test, Pearson’s Chi-square test and Cramer’s V. The research results confirm that employees have different motivational factors and benefits that they consider important. Gender plays a role in deciding benefit requirements, but it is not the only factor. Some benefits are more popular in certain age groups.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[The Impact of Stress on Work Performance and Employee Turnover: an Empirical Literature Review]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.016</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[In today’s world, work-related stress is becoming increasingly common across various professions and significantly affects an individual’s productivity and job performance. The aim of this empirical literature review was to analyze studies that examine stress and its effects on work performance and employee turnover. The selected studies focused on employees from various fields such as banking, commerce, healthcare, gastronomy, and others. Based on the analysis, lower levels of stress can positively impact work performance by motivating and enhancing it. However, higher levels of stress lead to decreased job performance and work dissatisfaction, which can ultimately result in the decision to leave the job in the long run.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[The Economic and Social Impact of Respiratory Diseases on Organisations]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.002</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[The article is aimed at examining the economic and social impacts of respiratory diseases on organizations. The focus is on identifying preventive measures in organizations whose implementation is intended to prevent the spread of these diseases in individual workplaces. The objective of the article is a comprehensive literary survey with a specific emphasis on the economic and social ramifications of respiratory diseases on organizations and possible measures that can eliminate or at least mitigate these impacts. As part of the methodology, a four-stage search of academic texts for the actual research is conducted based on the research question. The findings are complemented by the results of a survey carried out in selected organisations, the conclusions of which document the importance of preventive measures against respiratory diseases in the workplace. The conclusions of this study are considered for the future as one of the bases for the development of a customized prevention model for organizations in order to use artificial intelligence in the field of preventive measures against the spread of respiratory diseases.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[The Importance of Pictorial Description in Consumer Decision-Making Involving Decoys]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.003</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[According to the previous research about consumer behaviour, adding a decoy option to a choice set often increases the individual’s preference for one option over the other original option. The literature discusses the information format as one of the moderating factors with qualitative and pictorial information possibly weakening the decoy effect. To test this, this contribution uses the washing machine scenario of decoy effect previously examined where the decoy effect was found to not influence the consumer behaviour. In this paper, the experimental conditions were broadened when it comes to the image format accompanying the alternative description to examine the influence of specific images on the consumer choices to explain the previously reported failure to detect the decoy effect. In total, choices of 959 respondents from a set of the washing machines were collected and analysed using Chi-squared test. The current results indeed indicate the positive decoy effect when the product image was variable in the study design. However, no evidence was found that respondents’ choices would be directly influenced by the product image.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Size and Profitability of Enterprises in the Czech Republic in Relation to Working Capital Management]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.010</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[The article is focused on the size and profitability of companies in the Czech Republic in relation to working capital management. The aim of the article is to find out whether and to what extent working capital and working capital management influence the size of companies and the profitability of companies operating in the manufacturing industry and the wholesale and retail sector. The generalized method of moments (GMM method) will be used to determine the goal of the article. Annual data for the period 2008 to 2021 of companies operating according to the CZ-NACE classification in the manufacturing industry and the retail and wholesale trade sectors will be included in the research. Using the GMM method, a statistically significant relationship between working capital management on the one hand and the profitability and size of companies on the other hand was demonstrated. Cash conversion cycle, current assets, short-term liabilities and working capital have an impact on the size and profitability of businesses in the Czech Republic.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Creation of Cultural Values in Communication as a Challenge for Czech Beer Brands]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.001</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[The article deals with a research investigation focused on marketing communication. Within this research investigation, the article focuses on the sub-dimensions of marketing communication with respect to cultural aspects. The subject of the research, which was carried out in the period 2018, are advertising spots for Czech beer brands Pilsner Urquell, Staropramen and Radegast. In our research investigation, we rely on theoretical backgrounds in the field of branding, connotation and cultural stereotypes. The methodology of the research is based on a qualitative approach to the issue under study, taking into account the linguistic and extra-linguistic components of selected advertisements of the Pilsner Urquell, Staropramen and Radegast brands. On this basis, we try to show the creation of cultural stereotypes, which are crucial for the creation of a brand image in the context of communication with consumers. In our research investigation, we take into account the method of analysis, synthesis and description. The output of the investigation is a set of stereotypes typical for addressing the Czech consumer.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Local Charges in Tourism and Municipal Approaches to their Collection]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.013</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[There is no clear boundary between local fees and taxes, which creates a number of problems but also opportunities for research. Where a local charge has the attributes of a tax, it is appropriate to examine its functions and to check whether these functions are being fulfilled. In the Czech Republic, local taxes are levied according to the relevant law on the basis of a general binding decree. The collection usually entails problems that the municipality has to solve, which also applies to local taxes in the tourism sector. The aim of this article is to identify the problems associated with the collection of local fees under the Local Fees Act and to outline solutions to these problems. The actual research was conducted using a guided interview method in a selected economically weak region with a significant contribution of tourism to the regional economy. The identified problems related to the lack of a uniform system of fee collection, the lack of a uniform incentive system for fee collection and the ambiguity of the interpretation of the Local Fees Act became the basis for outlining solutions to them based on the results of the research.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Challenges of Business Management in the Phase of Crisis Period]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.009</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[Thanks to the Covid-19 epidemic, the last two years have been full of changes for entrepreneurs. Managing and measuring business performance is important for businesses because it allows them to identify the potential of the business and determine its strength in the market environment, as demonstrated by the current situation in the Covid-19 pandemic. The purpose of this article is to present the results of the response of entrepreneurs to the situation in Covid-19 based on primary research in 295 companies in the Czech Republic in relationship to strategic goals and business environment evaluation. The results showed that these entrepreneurs wanted to change their main objectives to long term sustainability at first. More than 50.5% of respondents do not plan to close their business activities in the near future.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Satisfaction and Perception of Visitors of Selected UNESCO Cultural and Historical Objects in the Czech Republic]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.014</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[Tourism is becoming more and more personalised. New types and forms of tourism are gradually emerging. One of them is dynamically developing cultural tourism which represents trips to tangible and intangible cultural heritage with discovery and learning objectives. The basis of the development of cultural tourism is a sufficient offer resulting from cultural heritage and it also depends on the quality of the service provided which ultimately leads to the satisfaction of visitors to these objects. As part of the research, satisfaction with the visit was evaluated using frequency analysis at three UNESCO heritage sites (Litomyšl Castle, Lednice Castle, Kroměříž Castle). Satisfaction was identified based on 1.500 reviews on the Google.cz portal. for the period 1/2022 to 6/2023. One of the outputs of the research is the creation of a frequency map of the identified key concept expressions of customer reviews. On the basis of the research results, it can be concluded that visitors are above average satisfied with the offer. Words like “comment”, “beautiful”, “nice”, and “lock” are most often found in reviews.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Fragmentation and Consolidation Reform in Slovakia]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.008</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[Local government reform is a long-standing topic that appears in regular four-year election cycles. In general, the systems of connecting municipalities are presented in the form of voluntary - bottom-up approach or central - top-down approach. The aim of this paper is to assess the views of mayors elected in the 8th election cycle on merging current municipalities and consolidation reform. On a sample of 448 mayors across Slovakia, we focused on the impact of current events and views on the feasibility of measures that would lead to the consolidation of the number and more efficient self-government in Slovakia. The results of the research indicate a persistent reluctance to merge, the representatives do not find significant advantages in merging, on the contrary, in smaller municipalities with less than 500 inhabitants, there is a fear of losing investments in favor of a larger municipality.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Impact of Sentiment on Households’ Financial Decision Making]]></title>
            <link>https://reference-global.com/article/10.25142/aak.2023.005</link>
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            <pubDate>Mon, 18 May 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[The paper investigates the households’ sentiment concerning financial decision making based on the micro data from the third wave of the Household Finance and Consumption Survey (HFCS) held in Slovakia in 2017. The aim of the research is to examine the sentiment of Slovak households using HFCS micro data and its impact on household’s financial decision making. According to previous research, we assume that positive sentiment increases stock market participation. For the purpose of the research, we created a Sentiment index based on the survey data concerning economic expectations and life satisfaction, as well as Portfolio index based on the households’ assets structure. The empirical results indicate a positive and statistically significant influence of sentiment on households’ financial portfolios applying Logit and OLS estimates.]]></description>
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