ORIGINAL_ARTICLETo remain competitive, a company needs to increase the productivity of its production equipment, which can be monitored using the Overall Equipment Effectiveness indicator. The article aims to describe the modification of the Overall Equipment Effectiveness indicator into the indicator of Overall Labor Effectiveness in a given company. The advantage of this indicator is that it monitors not only the use of the employee's labor pool but also the actual costs spent on the product. In addition to that, the impact of the introduction of this indicator on the economic performance of a given company is analyzed. To do so, four periods before and four periods after the introduction of the Overall Labor Effectiveness indicator were analyzed using four selected financial ratios. The value of the Overall Labor Effectiveness indicator is currently in the range of excellent values, i.e. the firm uses production time very efficiently. The results of the analyzed financial ratios show that the introduction of the Overall Labor Effectiveness indicator increased the performance of the given company.https://acc-ern.tul.cz/archiv/PDF/ACC_2022_2_01.pdf2022-09-3071810.15240/tul/004/2022-2-001CompetitivenessFinancial ratiosLossesProductivityPerformance indicatorZdeněkBrabeczdenek.brabec@tul.cz1Technical University of Liberec, Faculty of Economics, Department of Finance and AccountingAUTHORHelenaJáčováhelena.jacova@tul.cz2Technical University of Liberec, Faculty of Economics, Department of Finance and AccountingAUTHORBRAGLIA, M.; CASTELLANO, D.; FROSOLINI, M.; GALLO, M.; MARRAZZINI, L.: Revised overall labour effectiveness. International Journal of Productivity and Performance Management. 2021, Vol. 70, Issue 6, pp. 1317–1335. ISSN 1741-0401110.1108/IJPPM-08-2019-0368DEEPAK, V.; BHASKAR, S.; BALAJI, M.: Enhancing Overall Labour Effectiveness of CSD Warehouse by Adopting Lean Tools in Construction Equipment Manufacturing Process. Industrial Engineering Journal. 2021, Vol. 14, Issue 1, pp. 40–48. ISSN 0970-2555.2PARMENTER, D.: Key Performance Indicators: Developing, Implementing, and Using Winning KPIs. 3rd edition. Wiley, Hoboken, 2015. ISBN 978-1-118-92510-2.3KAPLAN, R. S.; NORTON, D. P.: Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review. 1996. Available from WWW: http://jackson.com.np/home/documents/MBA4/Management_accounting/BSCHarvardBusinessReview.pdf4REMEŠ, D.; GOSWAMI. K.: Měření výkonnosti podniku. E+M Ekonomie a management. 2004, Vol. 7, Issue 3, pp. 59–65. ISSN 1212-3609.5RELKAR, A. S.; NANDURKAR. K. N.: Optimizing & Analysing Overall Equipment Effectiveness (OEE) Through Design of Experiments (DOE). Procedia Engineering. 2012, Vol. 38, pp. 2973–2980. ISSN 1877-7058.610.1016/j.proeng.2012.06.347KUMAR, S. V.; MANI, V. G. S; DEVRAJ, N.: Production Planning and Process Improvement in an Impeller Manufacturing Using Scheduling and OEE Techniques. Procedia Materials Science. 2014, Vol. 5, pp. 1710–1715. ISSN 2211-8128.710.1016/j.mspro.2014.07.360LINDEGREN, M. L.; LUNAU, M. R.; MAFIA, M. M. P.; Da SILVA, E. R.: Combining Simulation and Data Analytics for OEE Improvement. International Journal of Simulation Modelling. 2022, Vol 21, Issue 1, pp. 29–40.810.2507/IJSIMM21-1-584YAZDI, P. G.; AZIZI, A.; HASHEMIPOUR, M.: An Empirical Investigation of the Relationship between Overall Equipment Efficiency (OEE) and Manufacturing Sustainability in Industry 4.0 with Time Study Approach. Sustainability. 2018, Vol. 10, Issue 9. ISSN 2071-1050.910.3390/su10093031LI, X.; LIU, G.; HAO, X.: Research on Improved OEE Measurement Method Based on the Multiproduct Production System. Applied Sciences. 2021, Vol. 11, Issue 2.1010.3390/app11020490Di LUOZZO, S.; POP, G. R.; SCHIRALDI, M. M.: The Human Performance Impact on OEE in the Adoption of New Production Technologies. Applied Sciences. 2021, Vol. 11, Issue 18.1110.3390/app11188620AMINUDDIN, N. A. B.; GARZA-REYES, J. A.; KUMAR, V.; ANTONY, J.; ROCHA-LONA, L.: An analysis of managerial factors affecting the implementation and use of overall equipment effectiveness. International Journal of Production Research. 2015, Vol. 54, Issue 15, pp. 4430–4447. ISSN 0020-7543.1210.1080/00207543.2015.1055849HENDRI; KHOLIL, M.; BETHRIZA, H.; HIDAYAT, A. A.: Measurement of the Overall Equipment Effectiveness (OEE) and the Process Improvement on Radiator Crimping Line. Journal of Physics: Conference Series. 2020.1310.1088/1742-6596/1529/4/042002PRASETYO, Y. T.; VEROYA, F. C.: An Application of Overall Equipment Effectiveness (OEE) for Minimizing the Bottleneck Process in Semiconductor Industry. In: 2020 IEEE 7th International Conference on Industrial Engineering and Applications (ICIEA). IEEE, 2020. pp. 345–349.1410.1109/ICIEA49774.2020.9101925SOHAL, A.; OLHAGER, J.; O’NEILL, P.; PRAJOGO, D.: Implementation of OEE: Issues and Challenges. In: Proceedings of APMS 2010 - International Conference on Advances in Production Management Systems. 2010.15JONSSON, P.; LESSHAMMAR, M.: Evaluation and improvement of manufacturing performance measurement systems - the role of OEE. International Journal of Operations & Production Management. 1999, Vol. 19, Issue 1, pp. 55–78. ISSN 0144-3577.1610.1108/01443579910244223ANDERSSON, C.; BELLGRAN, M.: On the complexity of using performance measures: Enhancing sustained production improvement capability by combining OEE and productivity. Journal of Manufacturing Systems. 2015, Vol. 35, pp. 144–154. ISSN 0278-6125.1710.1016/j.jmsy.2014.12.003KOŠTURIAK, J.; FROLÍK, Z.: Štíhlý a inovativní podnik. Alfa Publishing, Praha, 2006. ISBN 80-868-5138-9.18NAKAJIMA, S.: Introduction to TPM: Total Productive Maintenance. Productivity Press, Cambridge, Massachusetts, 1988. ISBN-10 0915299232. ISBN-13 978-0915299232.19De GROOTE, P.: Maintenance performance analysis: a practical approach. Journal of Quality in Maintenance Engineering. 1995, Vol. 1, Issue 2, pp. 4–24. ISSN 1355-2511.2010.1108/13552519510089556AL HAZZA, M. H. F.; ALI, M. Y.; RAZIF, N. F. B. M.: Performance Improvement Using Analytical Hierarchy Process and Overall Equipment Effectiveness (OEE): Case Study. Journal of Engineering Science and Technology. 2021. Vol. 16, Issue 3, pp. 2227-2244. ISSN 1823-4690.21ŠAJDLEROVÁ, I.; SCHINDLEROVÁ, V.; KRATOCHVÍL, J.: Potential and Limits of Overall Equipment Effectiveness in the Total Productivity Management. Advances in Science and Technology Research Journal. 2020, Vol. 14, Issue 2, pp. 19–26.2210.12913/22998624/113617BONCI, A.; STADNICKA, D.; LONGHI, S. The Overall Labour Effectiveness to Improve Competitiveness and Productivity in Human-Centered Manufacturing. In: Trojanowska, J.; Kujawińska, A.; Machado, J.; Pavlenko, I. (eds.), Advances in Manufacturing III. MANUFACTURING 2022. Lecture Notes in Mechanical Engineering. Springer, Cham. pp. 144–155.2310.1007/978-3-030-99310-8_12

ORIGINAL_ARTICLEThe difference between the result of managerial calculations and reality can be largely attributed to uncertainty. In the case of discounted payback period (DPP), it concerns uncertain capital expenditures, positive cash flows, and discount rates. To resolve this problem the intervals of possible values instead of uncertain point values should be regarded. This idea is projected in defining the significant points of the input parameters for the DPP calculation from which the significant points of the fuzzy payback period (FPP) in the sense of triangular fuzzy numbers (TFN) are derived. For the TFN ranking, the weighted method is used. The FPP numerical formula thus becomes flexible in terms of the possibility of expressing faith in the incidence rate of the input data. The existing literature omits to regard negative weights for positive and/or negative cash flows in the FPP calculation. In the application, the relations are applied to the quantification of the FPP interval of possible values, by means of which the investment plan for the modernization of the lignite power plant is evaluated.https://acc-ern.tul.cz/archiv/PDF/ACC_2022_2_02.pdf2022-09-30193210.15240/tul/004/2022-2-002Fuzzy payback periodDiscounted payback periodInvestment decisionProduction networkUncertaintySimonaHaškováhaskova@mail.vstecb.cz1Institute of Technology and Business in České Budějovice, School of Expertness and Valuation, Research Group of Business FinanceAUTHORJiříKučerakuceraj@mail.vstecb.cz2Institute of Technology and Business in České Budějovice, School of Expertness and Valuation, Research Group of Business FinanceAUTHORRóbertKuchárkuchar@mail.vstecb.cz3Institute of Technology and Business in České Budějovice, School of Expertness and Valuation, Research Group of Business FinanceAUTHORBALOI, D.; PRICE, A. D. F.: Modelling global risk factors affecting construction cost performance. 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ISSN 1064-1246.410.3233/JIFS-181767KAHRAMAN, C.: Capital Budgeting Techniques Using Discounted Fuzzy Cash Flows. In: Ruan, D.; Kacprzyk, J.; Fedrizzi, M. (eds.), Soft Computing for Risk Evaluation and Management. 2001, Vol. 76 of Studies in Fuzziness and Soft Computing book series. Physica, Heidelberg.510.1007/978-3-7908-1814-7_19BANERJEE, S.; ROY, T. K.: Arithmetic Operations on Generalized Trapezoidal Fuzzy Number and its Applications. Turkish Journal of Fuzzy Systems. [online]. 2012, Vol. 3, Issue 1, pp. 16–44. eISSN 1309-1190. Available from WWW: https://www.researchgate.net/publication/273382708_Arithmetic_Operations_on_Generalized_Trapezoidal_Fuzzy_Number_and_its_Applications6CHIU, Ch.-Y.; PARK, Ch. S.: Fuzzy Cash Flow Analysis Using Present Worth Criterion. The Engineering Economist. 1994, Vol. 39, Issue 2, pp. 113–138. 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ORIGINAL_ARTICLEThis article aims to find the optimal links and ways to use the outputs of business intelligence in strategic company management effectively. A total of 41 tools supporting individual phases of the strategic decision-making process were selected within the literature search. They were divided into six successive stages: mission and vision determination, environment analysis, setting long-term goals, strategy formulation, implementation, and, finally, monitoring. The particular techniques were subsequently assigned to the utilization rate of business intelligence within their application. The resulting model connects the outcomes obtained from the evaluation with the scheme of the strategic planning process inspired by literary review. The most appropriate application of business intelligence takes place in the phases dealing with analyzing the company situation, such as environmental analysis and strategy monitoring. According to the obtained results, the involvement of business intelligence outputs should not be overlooked even in the stages devoted to setting long-term goals and formulating strategy.https://acc-ern.tul.cz/archiv/PDF/ACC_2022_2_03.pdf2022-09-30334310.15240/tul/004/2022-2-003Business intelligenceStrategic managementStrategyStrategic planning processPetraKašparovápetra.kasparova1@tul.cz1Technical University of Liberec, Faculty of Economics, Department of Business Administration and ManagementAUTHORROTHAERMEL, F. T.: Strategic Management Concepts and Cases. 1st ed. McGraw-Hill Education, New York, NY, 2012. ISBN-10 0078112737. ISBN-13 978-0078112737.1THOMPSON, J.; MARTIN, F.: Strategic Management: Awareness & Change. 6th ed. South-Western Cengage Learning, Andover, 2010. ISBN-10 1408018071. ISBN-13 978-1408018071.2DAVID, F. R.: Strategic Management: Concepts and Cases. 12th ed. Pearson College Div., Upper Saddle River, N. J., 2008. ISBN-10 0136015700. ISBN-13 978-0136015703.3AYGÜN, S.; SEZGİN, O.: The Methods and Tools Used by Managers in their Strategic Decision Making Processes. Journal of Strategic and Social Researches. 2021, Vol. 5, Issue 2.410.30692/sisad.914978ASARE, A. O.; ADDO, P. C.; SARPONG, E. O.; KOTEI, D.: COVID-19: Optimizing Business Performance through Agile Business Intelligence and Data Analytics. Open Journal of Business and Management. 2020, Vol. 8, Issue 5.510.4236/ojbm.2020.85126SHAPOURI, F.; NAJJAR, L: Critical Success Factors in Implementing Business Intelligence Systems. In: AMCIS 2020 Proceedings. 2020, Available from WWW: https://aisel.aisnet.org/amcis2020/org_transformation_is/org_transformation_is/116JAKHAR, R.; KRISHNA, Ch.: Business Intelligence: As a Strategic Tool for Organization Development (A Literature Review). ANWESH: International Journal of Management & Information Technology. 2020, Vol. 5, Issue 1, pp. 44–46.7GROSSMANN, W.; RINDERLE-MA, S.: Fundamentals of Business Intelligence. Springer, 2015.810.1007/978-3-662-46531-8SHUJAHAT, M.; HUSSAIN, S.; JAVED, S.; MALIK, M. I.; THURASAMY, R.; ALI, J.: Strategic management model with lens of knowledge management and competitive intelligence: A review approach. VINE Journal of Information and Knowledge Management Systems. 2017, Vol. 47, Issue 1, pp. 55–93.910.1108/VJIKMS-06-2016-0035JUREVICIUS, O.: Strategic Management & Strategic Planning Process. Strategic Management Insight. [online]. 2021. [accessed 2022-04-28]. Available from WWW: https://strategicmanagementinsight.com/tools/strategic-planning-process/10MacKAY, B.; AREVUO, M.; MACKAY, D.; MEADOWS, M.: Strategy: Theory, Practice, Implementation. Oxford University Press, 2020. ISBN-10 0198779429. ISBN-13 978-0198779421.11KAŠPAROVÁ, P.: Cluster Analysis of Using Business Intelligence Principles in Selected Companies. In: Quantitative Methods in Economics (Multiple Criteria Decision Making XX). 2020, Púchov, Slovakia. ISBN: 978-80-89962-60-0. Available from WWW: http://www.fhi.sk/en/katedry-fakulty/kove/ssov/papers/12KAŠPAROVÁ, P.: Evaluation of Application of New Decision-Making Methods in Selected Companies: The Use of Business Intelligence in Practice. ACC Journal. 2020, Vol. 26, Issue 2, pp. 29–40.1310.15240/tul/004/2020-2-003KAŠPAROVÁ, P.: Zhodnocení zapojení business intelligence do rozhodovacích procesů v českých firmách dle oboru podnikání. Acta academica karviniensia. 2022, Vol. 22, Issue 1, pp. 75–86.1410.25142/aak.2022.006KAŠPAROVÁ, P.; PRŮCHA, P.: Design of a Model for Implementation of Business Intelligence Methods in Decision-Making Processes. In: Proceedings of the 16th International Symposium on Operational Research in Slovenia. Ljubljana, 2021, pp. 113–118. ISBN 978-961-6165-57-0. Available from WWW: http://fgg-web.fgg.uni-lj.si/~/sdrobne/sor/15BIZZTREAT: Průzkum: Business Intelligence v malých a středních firmách. [online]. 2016. [accessed 2020-07-03]. 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ORIGINAL_ARTICLEThe paper presents the research project implemented at Wrocław University of Economics and Business led by Eng. Maja Kiba-Janiak, Ph.D., Prof. of WUEB, financed by the National Science Centre in Poland, granted based on the decision number 2018/31/B/HS4/03711. The project answers the challenges created by the dynamically growing e-commerce market. Attractive purchase prices, low cost, short time, and convenient delivery places motivate consumers to shop online, which is a challenge for e-trade services and transport companies. Meeting the expectations of e-clients in terms of delivery of the purchased products leads to congestion, pollution, and road accidents. The project is the conceptualization of a model of sustainable city logistics in the field of last-mile delivery and the returns on the e-commerce market, including the tools stimulating stakeholders to change their preferences in terms of the last-mile delivery and goods return, making them more sustainable (environmentally, socially and economically).https://acc-ern.tul.cz/archiv/PDF/ACC_2022_2_04.pdf2022-09-30445310.15240/tul/004/2022-2-004Sustainable city logisticsE-commerceLast-mile deliveryReturnsMajaKiba-Janiakmaja.kiba-janiak@ue.wroc.pl1Wrocław University of Economics and Business, Faculty of Management, Department of Strategic Management and LogisticsAUTHORKatarzynaChebakatarzyna.cheba@zut.edu.pl2West Pomeranian University of Technology, Faculty of Economics, Department of Applied Mathematics in EconomicsAUTHORJarosławWitkowskijaroslaw.witkowski@ue.wroc.pl3Wrocław University of Economics and Business, Faculty of Management, Department of Strategic Management and LogisticsAUTHORAgnieszkaJagoda4agnieszka.jagoda@ue.wroc.pl4Wrocław University of Economics and Business, Faculty of Management, Department of Strategic Management and LogisticsAUTHORAgnieszkaSkowrońskaagnieszka.skowronska@ue.wroc.pl5Wrocław University of Economics and Business, Faculty of Management, Department of Strategic Management and LogisticsAUTHORTomaszKołakowskitomasz.kolakowski@ue.wroc.pl6Wrocław University of Economics and Business, Faculty of Management, Department of Strategic Management and LogisticsAUTHORAnnaBaraniecka7anna.baraniecka@ue.wroc.pl7Wrocław University of Economics and Business, Faculty of Management, Department of Strategic Management and LogisticsAUTHORJakubMarcinkowskijakub.marcinkowski@ue.wroc.pl8Wrocław University of Economics and Business, Faculty of Management, Department of Strategic Management and LogisticsAUTHORMagdalenaMucowskamagdalena.mucowska@ue.wroc.pl9Wrocław University of Economics and Business, Faculty of Management, Department of Strategic Management and LogisticsAUTHORYU, Y.; WANG, X.; ZHONG, R. Y.; HUANG, G. Q.: E-commerce Logistics in Supply Chain Management: Practice Perspective. Procedia CIRP. 2016, Vol. 52, pp. 179–185.110.1016/j.procir.2016.08.002VAKULENKO, Y.; HELLSTRÖM, D.; HJORT, K.: What’s in the parcel locker? Exploring customer value in e-commerce last mile delivery. Journal of Business Research. 2018, Vol. 88, pp. 421–427.210.1016/j.jbusres.2017.11.033CAROTENUTO, P.; GASTALDI, M.; GIORDANI, S.; ROSSI, R.; RABACHIN, A.; SALVATORE, A.: Comparison of various urban distribution systems supporting e-commerce. Point-to-point vs collection-point-based deliveries. Transportation Research Procedia. 2018, Vol. 30, pp. 188–196.310.1016/j.trpro.2018.09.021BATES, O.; FRIDAY, A.; ALLEN, J.; CHERRETT, T.; McLEOD, F.; BEKTAS, T.; NGUYEN, T.; PIECYK, M.; PIOTROWSKA, M.; WISE, S.; DAVIES, N.: Transforming Last-mile Logistics: Opportunities for more Sustainable Deliveries. 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ORIGINAL_ARTICLEUntil now, the ongoing German Energy Transition primarily takes place on the system’s supply-side, while the demand-side remains rather unaffected. This article discusses how consumer behavior can be influenced by flexible electricity prices to align demand with generation. Therefore, a combination of two different approaches is used, (I) The Cellular Approach and (II) Agent-Based Modelling. In a simulated regional energy market area covering a whole distribution grid, all types of consumers are allowed to trade electricity peer-to-peer regarding each consumer's preferences. The results show that energy purchases can be stimulated individually by flexible pricing and met preferences. Moreover, benefits occur for the whole region and potentials arise to smooth the exchange balance to the superordinate grid level.https://acc-ern.tul.cz/archiv/PDF/ACC_2022_2_05.pdf2022-09-30547010.15240/tul/004/2022-2-005Cellular approachAgent-based modellingRegional energy marketsFlexible pricing mechanismProactive consumer behaviorJensMaiwaldjens.maiwald@hszg.de1Zittau/Goerlitz University of Applied Sciences, Faculty of Business Administration and EngineeringAUTHORMÜLLER, T.: The Role of Demand Side Management for the System Integration of Renewable Energies. In: 14th International Conference on the European Energy Market (EEM). 2017, pp. 1–6.110.1109/EEM.2017.7981892RINGLER, P.; SCHERMEYER, H.; RUPPERT, M.; HAYN, M.; BERTSCH, V.; KELES, D.; FICHTNER, W.: Decentralized Energy Systems, Market Integration, Optimization. KIT Scientific Publishing, Karlsruhe, 2016. ISBN-10 3731505053. ISBN-13 978-3731505051.2ROSENKRANZ, G.: Energiewende und Dezentralität: Die Treiber. In: Energiewende und Dezentralität. Zu den Grundlagen politisierten Debatte. Agora Energiewende, Berlin, 2017, pp. 15–23. Available from WWW: https://www.agora-energiewende.de/fileadmin/Projekte/2016/Dezentralitaet/Agora_Dezentralitaet_WEB.pdf3KLOBASA, M.; ERGE, T.; BUKVIC-SCHÄFER, A. S.; HOLLMANN, M.: Demand Side Management in dezentral geführten Verteilnetzen (Erfahrungen und Perspektiven). In: 11th Kasseler Symposium Energy Systems Technology. ISET, Kassel, 2006. Available from WWW: https://www.osti.gov/etdeweb/servlets/purl/20869530#page=1154LADWIG, T.: Demand Side Management in Deutschland zur Systemintegration erneuerbarer Energien. Technische Universität Dresden, Dresden, 2018. ISBN 978-3-86780-569-8.5HILLEMACHER, L.; HUFENDIEK, K.; BERTSCH, V.; WIECHMANN, H.; GRATENAU, J.; JOCHEM, P.; FICHTNER, W.: Ein Rollenmodell zur Einbindung der Endkunden in eine smarte Energiewelt. Zeitschrift für Energiewirtschaft. 2013, Vol. 37, pp. 195–210.610.1007/s12398-013-0110-zMAIWALD, J.; SCHÜTTE, T.: Decentralised Electricity Markets and Proactive Customer Behaviour. Energies. 2021, Vol. 14, Issue 3.710.3390/en14030781HOWITT, P.: What have central bankers learned from modern macroeconomic theory? Journal of Macroeconomics. 2012, Vol. 34, Issue 1, pp. 11–22.810.1016/j.jmacro.2011.08.005HAMILL, L.; GILBERT, N.: Agent-Based Modelling in Economics. Wiley, Chichester, West Sussex, 2016. ISBN: 978-1-118-45607-1.9KRUSE, S.: Komponentenbasierte Modellierung und Simulation lernfähiger Agenten. Dissertation. Universität Hamburg, Hamburg. [online]. 2014. Available from WWW: https://ediss.sub.uni-hamburg.de/handle/ediss/585510KIEßLING, A.; HARTMANN, G.: Energiesystem. Energieorganismus. ISSN: 2569-7447. [online]. 2013. [accessed 2022-07-13]. Available from WWW: https://energieorganismus.de/energiesystem/11BENZ, T.; DICKERT, J.; ERBERT, M.; ERDMANN, N.: Der Zellulare Ansatz Grundlage einer erfolgreichen, regionenübergreifenden Energiewende. Energietechnische Gesellschaft im VDE, Frankfurt am Main, 2015.12POKROPP, M.: Agentenbasierte netzwerkgetriebene Simulation umweltbewusster Konsumentenentscheidungen: Eine modellgestützte Analyse sozialer Einflüsse mit einer Anwendung auf den Ökostrombezug von Privathaushalten. Metropolis, Dresden, 2012. ISBN-10 3895189138. ISBN-13 978-3895189135.13

ORIGINAL_ARTICLEThe study aims to examine in detail the impact of compliance with balance sheet rules on business performance. To examine this premise, data from small and micro businesses in the Czech Republic (total number 2,537) were statistically tested using t-test and Mann-Whitney U test. Particular attention was paid to the value of the return on equity indicator (as a business performance indicator), and the changes in this value between the business groups that comply and those that do not comply with these rules. The results suggest that the positive effect of balance sheet rule compliance on business performance cannot be confirmed, nor the predominant compliance among businesses was proven. Thus, the discussion of whether the balance sheet rules need regularly appear in the current business economics literature should be open. The results are presented and discussed in this paper, together with their limitations.https://acc-ern.tul.cz/archiv/PDF/ACC_2022_2_06.pdf2022-09-30718510.15240/tul/004/2022-2-006Balance sheet rulesBusiness performanceBusiness performance measurementImpactMartaNoskovámnosk@kpm.zcu.cz1University of West Bohemia, Faculty of Economics, Department of Business Administration and ManagementAUTHORPetraTaušl Procházkovápprochaz@kpm.zcu.cz2University of West Bohemia, Faculty of Economics, Department of Business Administration and ManagementAUTHOREvaJelínkovájelinkov@kpm.zcu.cz3University of West Bohemia, Faculty of Economics, Department of Business Administration and ManagementAUTHORLÓPEZ SALAZAR, A.; CONTRERAS SOTO, R.; ESPINOSA MOSQUEDA, R.: The Impact of Financial Decisions and Strategy on Small Business Competitiveness. Global Journal of Business Research. 2012, Vol. 6, Issue 2, pp. 93–103. ISSN 1931-0277 (print). ISSN 2157-0191 (online). 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ORIGINAL_ARTICLEThe aim of this article is to assess the influence of different generations (X, Y, and Z) on their willingness to prefer a shared car to their own car in specifically defined situations. The research was conducted from December 2021 to March 2022 and involved 741 respondents, equally distributed among the three generations analyzed. The findings of the research suggest that different generations of respondents will not have different preferences for using car-sharing in different situations. Significant differences between generations were only found in the situation where car-sharing would be preferred on the way to school or work. In other cases, no significant dependence between generations was shown. All generations of respondents can imagine using a car share more regularly during travel and entertainment, but not so much with children to clubs or when shopping and running errands at the authorities. This fact can be useful for marketers who need to discern the motives for customer participation in the sharing economy or the car-sharing segment. At the same time, marketing knowledge in connection with the sharing economy will be enhanced.https://acc-ern.tul.cz/archiv/PDF/ACC_2022_2_07.pdf2022-09-30869510.15240/tul/004/2022-2-007Car sharingGeneration XGeneration YGeneration ZMarketing communicationsSharing economyPavelPelechpavel.pelech@tul.cz1Technical University of Liberec, Faculty of Economics, Department of Marketing and TradeAUTHORJulieHolendovájulie.holendova@tul.cz2Technical University of Liberec, Faculty of Economics, Department of Marketing and TradeAUTHORBEDNARIKOVA, M.; KOSTALOVA, J.: Sharing economy in the Czech Republic. In: 19th International Scientific Conference Hradec Economic Days. Hradec Králové, 2021. ISSN 2464-6059. DOI: 10.36689/uhk/hed/2021-01-004. Available from WWW: https://dk.upce.cz/handle/10195/791821STATISTA: Car-sharing - Worldwide. [online]. 2022. [accessed 2022-03-30]. Available from WWW: https://www.statista.com/outlook/mmo/shared-mobility/shared-rides/car-sharing/worldwide2TUROŃ, K.: Car-Sharing Problems – Multi-Criteria Overview. In: International Conference on Traffic and Transport Engineering (ICTTE). City Net Scientific Research Center, Belgrade, Serbia, 2018. pp. 916–922. ISBN 978-86-916153-4-5.3CHAPMAN, D. A.; EYCKMANS, J.; Van ACKER, K.: Does Car-Sharing Reduce Car-Use? An Impact Evaluation of Car-Sharing in Flanders, Belgium. Sustainability. 2020.410.3390/su12198155KOLLECK, A.: Does Car-Sharing Reduce Car Ownership? Empirical Evidence from Germany. Sustainability. 2021.510.3390/su13137384LUAN, X.; CHENG, L.; ZHOU, Y.; TANG, F.: Strategies of Car-Sharing Promotion in Real Market. In: 3rd IEEE International Conference on Intelligent Transportation Engineering (ICITE). IEEE, 2018, pp. 159–163.610.1109/ICITE.2018.8492652LIANG, L.; TIAN, L.; XIE, J.; XU, J.; ZHANG, W.: Optimal pricing model of car-sharing: market pricing or platform pricing. Industrial Management & Data Systems. 2021.710.1108/IMDS-04-2020-0230ALJUKHADAR, M.; SENECAL, S.: Segmenting the online consumer market. Marketing Intelligence & Planning. 2011.810.1108/02634501111138572MAŠÍN, P.: Procesní management. Vysoká škola ekonomie a managementu, Praha, 2020. ISBN 978-80-88330-29-5.9KIM, Y.; LEE, M.: Typology and Unified Model of the Sharing Economy in Open Innovation Dynamics. Journal of Open Innovation: Technology, Market, and Complexity. 2019.1010.3390/joitmc5040102LEE, M.; YUN, J. J.; PYKA, A.; WON, D.; KODAMA, F.; SCHIUMA, G.; PARK, H. S.; JEON, J.; PARK, K.; JUNG, K.; YAN, M.-R.; LEE, S.; ZHAO, X.: How to Respond to the Fourth Industrial Revolution, or the Second Information Technology Revolution? Dynamic New Combinations between Technology, Market, and Society through Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity. 2018.1110.3390/joitmc4030021EISENMANN, T.; PARKER, G. G.; Van ALSTYNE, M. W.: Strategies for Two-Sided Markets. Harvard Business Review. [online]. 2006. [accessed 2022-04-07]. Available from WWW: https://hbr.org/2006/10/strategies-for-two-sided-markets12LANG, B.; BOTHA, E.; ROBERTSON, J.; KEMPER, J. A.; DOLAN, R.; KIETZMANN, J.: How to Grow the Sharing Economy? Create Prosumers! Australasian Marketing Journal. 2020.1310.1016/j.ausmj.2020.06.012SILVESTRI, C.; PICCAROZZI, M.; AQUILANI, B.: Customer Satisfaction and Sustainability Initiatives in the Fourth Industrial Revolution. IGI Global, Hershey, 2020.1410.4018/978-1-7998-1419-1NATIONAL ACADEMIES OF SCIENCES, ENGINEERING, AND MEDICINE: Car-Sharing: Where and How It Succeeds. The National Academies Press, Washington, DC, 2005. ISBN 978-0-309-08838-1.1510.17226/13559BECKER, H.; CIARI, F.; AXHAUSEN, K. W.: Comparing car-sharing schemes in Switzerland: User groups and usage patterns. Transportation Research Part A: Policy and Practice. 2017.1610.1016/j.tra.2017.01.004STILLWATER, T.; MOKHTARIAN, P. L.; SHAHEEN, S. A.: Carsharing and the Built Environment: Geographic Information System–Based Study of One U.S. Operator. Transportation Research Record: Journal of the Transportation Research Board. 2009.1710.3141/2110-04BURKHARDT, J. E.; MILLARD-BALL, A.: Who is Attracted to Carsharing? Transportation Research Record: Journal of the Transportation Research Board. 2006.1810.3141/1986-15XU, Y.; JI, X.; JIN, Z: What travel scenarios are the opportunities of car sharing? PLos ONE. 2021.1910.1371/journal.pone.0260605TONG, D.; ZHOU, X.; GONG, Y.: Car-sharing travel patterns in Shanghai based on big data. 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ORIGINAL_ARTICLEFootball is a popular sport in Slovakia. Every year football clubs spend large sums of money on buying individual players. However, there is a small number of scientific studies dealing with statistical, economic dimensions, and performance evaluation of football players. The performance of individual players, as well as the performance of the whole team, are very important indicators that predetermine the success of the whole club. The aim of this research is to develop a new system for evaluating the efficiency of football players and then apply this system to football practice and identify technically efficient players. The present research uses the data envelopment analysis, specifically the input-oriented Charness, Cooper, Rhodes model and the Andersen-Petersen super-efficiency model. Both models are empirically applied to only one group of football players, namely goalkeepers of the first and second Slovak football leagues in the 2020/21 season. The model proposed in this article attempts to incorporate greater objectivity into making decisions and thus may be an important step in developing a systematic methodology for evaluating not only goalkeepers but also other player positions.https://acc-ern.tul.cz/archiv/PDF/ACC_2022_2_08.pdf2022-09-309610510.15240/tul/004/2022-2-008FootballSportGoalkeeperData envelopment analysisEfficiencySuper-efficiencyNataliePelloneovánatalie.pelloneova@tul.cz1Technical University of Liberec, Faculty of Economics, Department of Business Administration and ManagementAUTHORMichalTomíčekmichal.tomicek@tul.cz2Technical University of Liberec, Faculty of Economics, Department of Business Administration and ManagementAUTHORMACHLICA, G.; ŠIŠKOVIČ, M.: Ak v Afrike nasneží, budeme majstri sveta: Majstrovstvá sveta vo futbale v roku 2010 z pohľadu ekonómov. [online]. Inštitút finančnej politiky, Ministerstvo financií SR, Bratislava, 2010. Available from WWW: https://www.mfsr.sk/sk/financie/institut-financnej-politiky/publikacie-ifp/ekonomicke-analyzy/19-ak-afrike-nasnezi-budeme-majstri-sveta-jun-2010.html1MELEK, P.; DEDÍK, P.: Spoločenská návratnosť investícií do futbalu na slovensku. [online]. 2020. [accessed 2022-02-22]. Available from WWW: https://futbalsfz.sk/spolocenska-navratnost-investicii-do-futbalu-na-slovensku/2ROHÁL, R.: TOP 10 nejdražších česko-slovenských klubů? Liberec i Boleslav chybí, Slovan Bratislava na první trojku nestačí. [online]. 2022. [accessed 2022-06-30]. Available from WWW: https://www.efotbal.cz/clanek-226159-TOP-10-nejdrazsich-cesko-slovenskych-klubu-Liberec-i-Boleslav-chybi-Slovan-Bratislava-na-prvni-trojk.html3KESKİN, H. İ.; ÖNDES, H.: Measuring the Efficiency of Selected European Football Clubs: DEA and Panel Tobit Model. Sosyoekonomi. 2020, Vol. 28, Issue 43, pp. 153–174. ISSN 1305-5577.410.17233/sosyoekonomi.2020.01.09MEDINA, A. A.; PARRA, M. del M. G.; ITURRIAGA, F. M. A.; LARA, E. R.; ESTERO, y J. L. A.: A Perceptive-Motor Training Programme to Improve the Effectiveness of the Goalkeeper in Handball. Revista de Psicología del Deporte. 2010, Vol. 19, Issue 1, pp. 151–165. ISSN 1132-239X.5GÓMEZ-LÓPEZ, M.; ANGOSTO, S.; ANTÚNEZ, A.: Efficiency of the goalkeepers in the women’s World Handball Championship in Germany 2017. Revista Brasileira de Cineantropometria & Desempenho Humano. 2020.610.1590/1980-0037.2020v22e72115CVENIĆ, J.: The Proposal of New Grading System of Goalkeeper’s Efficiency in Handball. In: Milanović, D.; Prot, F. (eds.), 5th International Scientific Conference on Kinesiology. University of Zagreb, Zagreb, 2008, pp. 683–687. Available from WWW: https://www.researchgate.net/publication/297516830_THE_PROPOSAL_OF_NEW_GRADING_SYSTEM_OF_GOALKEEPER%27S_EFFICIENCY_IN_HANDBALL7PASCUAL FUERTES, X.; LAGO PEÑAS, C.; CASÁIS MARTÍNEZ, L.: The influence of the goalkeeper Efficiency in Handball Teams Performance. Apunts. Educación Física y Deportes. [online]. 2010, Vol. 99, pp. 72–81. ISSN 1577-4015. Available from WWW: https://revista-apunts.com/en/the-influence-of-the-goalkeeper-efficiency-in-handball-teams-performance/8SZWARC, A.; OSZMANIEC, M.; LIPINSKA, P.: The method of goalkeeper’s evaluation in futsal. Baltic Journal of Health and Physical Activity. 2014, Vol. 6, Issue 2.910.2478/bjha-2014-0010OSZMANIEC, M.; SZWARC, A.: The efficiency of actions of goalkeepers from sports effective teams in a game of futsal in matches of the final tournament of the World and European Championships in 2012. Baltic Journal of Health and Physical Activity. 2015, Vol. 7, Issue 4.1010.29359/BJHPA.07.4.02HALKOS, G. E.; TZEREMES, N. G.: A Two-Stage Double Bootstrap DEA: The Case of the Top 25 European Football Clubs’ Efficiency Levels. Managerial and Decision Economics. 2012.1110.1002/mde.2597ESPITIA-ESCUER, M.; GARCÍA-CEBRIÁN, L. I.: Measuring the Efficiency of Spanish First-Division Soccer Teams. 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ORIGINAL_ARTICLEMany European countries nowadays are collaboratively focused on bringing together the most up-to-date technologies and the brightest minds to deal with social, economic, and ecological matters and find a sustainable equipoise. Universities may help to produce appropriate knowledge for such challenges and foster economic and social innovation. This paper reviews evidence of existing bonds between tertiary education and economic growth measured in GDP per capita providing a quantitative evaluation of such dependencies using the now widely criticized Cobb-Douglas production function for building Ordinary Least Squares (OLS) and Bayesian Averaging of Classical Estimates (BACE) econometric models. The results obtained in this research showed that tertiary education expenditures and the numbers of mainly male BA and MA graduates (in technologies, sciences and medicine robustly and partially correlate with economic growth. Well-distributed investment in the development of tertiary education STEM majors can potentially strengthen universities’ positive impact on sustainable economic growth.https://acc-ern.tul.cz/archiv/PDF/ACC_2022_2_09.pdf2022-09-3010612110.15240/tul/004/2022-2-009Economic growthTertiary educationSustainable developmentSTEM majorsOlesyaPetrenkopetrenko@ujp.zcu.cz1University of West Bohemia, Faculty of Economics, Department of Economics and Quantitative MethodsAUTHORAGASISTI, T.; BERTOLETTI, A.: Higher education and economic growth: A longitudinal study of European regions 2000–2017. Socio-Economic Planning Sciences. 2022, Vol. 81.110.1016/j.seps.2020.100940AGASISTI T.; CATALANO, G.: Governance models of university systems—towards quasi‐markets? Tendencies and perspectives: A European comparison. Journal of Higher Education Policy and Management. 2007, Vol. 28, Issue 3, pp. 245–262.210.1080/13600800600980056AIGNER., D.; LOVELL, C. A. 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Available from WWW: https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.1038.4342&rep=rep1&type=pdf7BROADBENT, J. M.: Performance Management Systems in and of Higher Education Institutions in England: professionalism, managerialism and management. Roehampton Research Paper. [online]. Roehampton University, 2007. Available from WWW: https://www.researchgate.net/publication/277805172_Performance_management_systems_in_and_of_higher_education_institutions_in_England_professionalism_managerialism_and_management8BENOS, N.; ZOTOU, S.: Education and Economic Growth: A Meta-Regression Analysis. World Development. 2014, Vol. 64, pp. 669–689.910.1016/j.worlddev.2014.06.034CADIL, J.; VLTAVSKA, K.; KREJČÍ, I.; HARTMAN, D.; BRABEC, M.: Aggregate Production Function and Income Identity – Empirical Analysis. International Journal of Economic Sciences. 2017, Vol. VI, Issue 1.1010.20472/es.2017.6.1.001CAPANO, G.; REGINI, M.: Governance Reforms and Organizational Dilemmas in European Universities. 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