Деталі електронної книги

The Impact of Covid-19 Pandemic on Economics, Accounting Practice, Research and Quality of Education in the Slovak Republic: Lessons Learnt

The Impact of Covid-19 Pandemic on Economics, Accounting Practice, Research and Quality of Education in the Slovak Republic: Lessons Learnt

Daša Mokošová, Miriama Blahušiaková, Joanna Dyczkowska

Eлектронна книга

Sustainable performance accounts for a critical issue for top management and operational managers facing the green and social transition. Accordingly, they require a clear roadmap indicating how to build ESG strategy, track and report on sustainability performance and manage these results in the longer term. This monograph offers insight into the topic of sustainability performance measurement, reporting and management in business organisations and institutions. The Authors from various countries, including Austria, Brazil, Germany, Hungary, Italy, Lithuania and Poland, present their broad perspectives and opinions, refer to various business sectors, and indicate how the regulatory framework and institutional bodies support sustainable development. With this focus, the book may interest accounting and management scholars, doctoral and master's students of socio-economic studies, and business practitioners. The book can also be used as supplementary material for accounting and management courses at the graduate and postgraduate levels. The monograph incudes 15 chapters, for example: Non-Financial Disclosure and Sustainability Regulation: Voluntary or Mandatory Effectiveness; Sustainable Performance Measurement under the New European Regulation for Corporate Sustainability Reporting: What Will Be the Impact of the European Sustainability Reporting Standards (Beyond New KPIs)?; Cost and Benefits of Sustainability Reporting: Literature Review, Valuable Information for Stakeholders or Corporate Spin? The View of Non-Financial Reports Potential Preparers and Users; Gaining Competitive Advantage through Social Responsibility Reporting - a Lesson from the Non-Profit Sector; The Balanced Scorecard for a Museum as a Non-Profit Organisation; Eco-Efficiency Indicators in District Heating Companies; Sustainability and Sustainability Performance: Empirical Findings from the German Banking and Insurance Sectors.

 

Introduction 7
Chapter 1. COVID-19 Pandemic Implications –a European Perspective 9
1.1. Economic Consequences of the COVID-19 Pandemicfor EU27 10
1.2. The Impact of the Pandemic on Particular Industriesin EU27 and Lessons Learnt 17
1.3. Measures Developed in Europe to Overcome the Effects of the Pandemic 27
1.3.1. EU Fiscal Packages 27
1.3.2. Ecb Monetary Policies 37
Chapter 2. Development of the Pandemic on the Macro Levelin the Slovak Republic 41
2.1. Characteristics of the Slovak Republic and the Beginning of the Pandemic Caused by the Spread of the SARS-CoV-2 Virus 41
2.2. First Wave of the Pandemic Caused by the Spread of the SARS-CoV-2 Virus in Slovakia 46
2.2.1. Measures Taken by the Government of the Slovak Republic Restricting the Movement of the Population and the Operation of Establishments 46
2.2.2. Measures Taken by the Government of the Slovak Republicto Mitigate the Economic Impact of Restrictions – Accounting Practice 53
2.2.3. Development of Macroeconomic Indicators – Forecast 69
2.3. Second Wave of the Pandemic Caused by the Spread of the SARS-CoV-2 Virus in the Slovak Republic 72
2.3.1. Measures Taken by the Government of the Slovak Republic Restricting the Movement of the Populationand the Operation of Establishments 72
2.3.2. Measures Taken by the Government of the Slovak Republicto Mitigate the Economic Impact of Restrictive Measures – Accounting Practice 74
2.3.3. Development of Macroeconomic Indicators – Forecast 78
2.4. Third Wave of the Pandemic Caused by the Spread of the SARS-CoV-2 Virus in Slovakia 82
2.4.1. Measures Taken by the Government of the Slovak Republic Restricting the Movement of the Population and the Operation of Establishments 82
2.4.2. Measures Taken by the Government of the Slovak Republic to Mitigate the Economic Impact of Restrictive Measures – Accounting Practice 84
2.4.3. Development of Macroeconomic Indicators – Forecast 85
2.5. Impact of Restrictive Measures on Macroeconomic Performance and the Microenvironment in the Slovak Republic 88
Chapter 3. Impact of the Pandemic on the Micro Level in the Slovak Republic 92
3.1. The Evolution of the Pandemic in the Slovak Republic 93
3.2. The Impact of the Pandemic on the Financial Health of Entities in the Slovak Republic 95
3.3. The Impact of the Pandemic on Selected Economic Sectors in the Slovak Republic 100
3.3.1. Impact of the COVID-19 Pandemic on Sales of Accounting Entities in Selected Economic Sectors 101
3.3.2. The Impact of the COVID-19 Pandemic on the Profit or Loss of Accounting Entities in Selected Economic Sectors 111
3.3.3. The Impact of the COVID-19 Pandemic on Selected Financial Analysis Ratios 122
Chapter 4. The Impact of the Pandemic on Quality of Education, Research and Internationalization 126
4.1. The Quality of Education During the COVID-19 Pandemic 127
4.2. The Impact of the COVID-19 Pandemic on Science and Research Area 136
4.3. The Impact of the COVID-19 Pandemic on Internationalization 137
Conclusions 142
References 145
List of Figures 159
List of Tables 160

  • Назва: The Impact of Covid-19 Pandemic on Economics, Accounting Practice, Research and Quality of Education in the Slovak Republic: Lessons Learnt
  • Автор: Daša Mokošová, Miriama Blahušiaková, Joanna Dyczkowska
  • ISBN: 978-83-67400-62-6, 9788367400626
  • Дата видання: 2023-10-18
  • Формат: Eлектронна книга
  • Ідентифікатор видання: e_3oy7
  • Видавець: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu