Template-Type: ReDIF-Article 1.0 Author-Name: Tim Gaebert Author-Workplace-Name: Department of Statistics and Operation Analysis, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Michaela Staňková Author-Workplace-Name: Department of Statistics and Operation Analysis, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Efficiency Development in the German Pharmaceutical Market Abstract: Changes in Germany legislation since 2009 significantly limited the operation of German pharmacies. Since then, there has been a steady decline in the total number of pharmacies. This article deals with the efficiency change within the German retail and wholesale pharmaceutical sectors in the years 2009 to 2016. The efficiency calculation was based on the nonparametric data envelopment analysis method and the Malmquist index was used to evaluate changes. Two components of Malmquist index were also monitored separately, capturing changes in the area of technical efficiency and changes in the area of the production possibility set. The results point to the increasing efficiency which means that decreasing number of pharmacies is caused by concentration tendencies rather than by negative effects of government decisions. Keywords: efficiency, data envelopment analysis, Germany, Malmquist index, pharmacy Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 877-884 Volume: 68 Issue: 5 Year: 2020 DOI: 10.11118/actaun202068050877 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068050877.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068050877.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202005-0007.txt Handle: RePEc:mup:actaun:actaun_2020068050877 Template-Type: ReDIF-Article 1.0 Author-Name: Markéta Hnízdilová Author-Workplace-Name: Department of Statistics and Operation Analysis, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Václav Adamec Author-Workplace-Name: Department of Statistics and Operation Analysis, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Per Capita Income Inequality in Czech Households Before, During and After the Economic and Financial Crisis Abstract: The study tackles the issue of distribution inequality in equalized per capita income in households defined by multiple grouping criteria in the Czech Republic before, during and after the economic and financial crisis. The factors were economic status of the household head, number of children, education and the NUTS 3 administrative regions. Interval grouped per capita income data assembled within the EU-SILC framework via quota sampling were received from czso.cz for 2008, 2012 and 2016. Indicators of income level, variation, quantiles, medial and Gini index were calculated for the respective household groups. Income concentration in the Czech Republic is considerably low among OECD states and still decreasing due to government social and economic policy and favourable phase of the economic cycle. The largest income inequality was detected in the self-employed, jobless and qualified employees, households with 3 or more children, single-parent families with dependants, households with one or both tertiary educated parents or households residing in Prague or Středočeský region. The threat of poverty is imminent in the jobless, economically inactive pensioners, unqualified labourers and households with 3 or more children. Geographically, the poverty affects households mostly in Moravskoslezský or Ústecký regions. Government measures evidently helped reduce income inequality, poverty and social exclusion in Ústecký region in 2008. The least affected regions by poverty were Prague and Středočeský region. Significant differences in income level or concentration of income distributions by regional and other household grouping criteria were revealed. Keywords: equalized per capita income, inequality, Gini index, LSDV model, Scheffé test, quartiles, medial Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 885-899 Volume: 68 Issue: 5 Year: 2020 DOI: 10.11118/actaun202068050885 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068050885.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068050885.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202005-0008.txt Handle: RePEc:mup:actaun:actaun_2020068050885 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Lang Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Corrigenda: Business Model Innovation Approaches: A Systematic Literature Review Keywords: corrigenda, business systematic literature review, strategy, business model, business innovation, organizational mindset, dominant logic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 901 Volume: 68 Issue: 5 Year: 2020 DOI: 10.11118/actaun202068050901 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068050901.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068050901.pdf File-Format: Application/pdf Handle: RePEc:mup:actaun:actaun_2020068050901 Template-Type: ReDIF-Article 1.0 Author-Name: Yen Thi Tran Author-Workplace-Name: School of Accounting, University of Economics Ho Chi Minh City, Vietnam, 59C Nguyen Dinh Chieu st., District 3, Ho Chi Minh City, Vietnam Author-Name: Thanh Thi Cam Tran Author-Workplace-Name: Faculty of Economics and Accounting, Quy Nhon University, 170 An Duong Vuong, Quy Nhon city, Vietnam Author-Name: Trang Cam Hoang Author-Workplace-Name: Faculty of Finance and Banking, Ton Duc Thang University, 19 Nguyen Huu Tho Street, Tan Phong Ward, District 7, Ho Chi Minh City, Vietnam Title: Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam Abstract: The purpose of this study is to identify factors that affect the implementation of the consolidated financial statements (CFS) of the public sector in Vietnam. The study also presented some of the benefits and challenges of implementing CFS in the view of some experts in Vietnam. The majority view of experts thought that the implementation of CFS in the public sector has many benefits, including a financial clarification of the public sector. Nevertheless, Vietnam will face difficulties when implementing CFS such as human resources, infrastructure, and financial resources. The results of the quantitative analysis showed that accrual accounting basis, accounting staff capacity, regulatory environment, and information technology significantly influenced the implementation of CFS of the public sector in Vietnam. The study contributes significantly to theory and practice as Vietnamese policy makers recently issued Decree No. 25/2017/ND-CP on CFS for the public sector. This Decree takes effect from January 1, 2018. Keywords: consolidated financial statements, benefits, challenges, Decree No. 25/2017/ND-CP, public sector, Vietnam Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 903-913 Volume: 68 Issue: 5 Year: 2020 DOI: 10.11118/actaun202068050903 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068050903.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068050903.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202005-0010.txt Handle: RePEc:mup:actaun:actaun_2020068050903