<abstract xmlns="http://www.w3.org/1999/xhtml">
The purpose of this article is the theoretical treatment of organizational structuring aspect, with special emphasis on the role of pyramidal organizational structure in organizational efficiency and effectiveness. More broadly, it talks about the importance of the organizational structure for the division of tasks, roles, responsibilities, authority and so on, as well as the importance of the optimal breadth of management in the success of organizations, respectively in the correct and clear understanding of roles of each member within the organization. Likewise, it is intended that through the study carried out in 50 enterprises in Kosovo, the importance of applying an adequate organizational structure that ensures their success will be presented. The study made it clear at what level the pyramidal organizational structure is applied by these enterprises and how much efficiency and effectiveness this structure has provided to them.
</abstract>

The Role of Pyramidal Organizational Structure in Organizational Efficiency and Effectiveness

<abstract xmlns="http://www.w3.org/1999/xhtml">
Enterprises face several challenges when it comes to their innovation activities. Often, they encounter a number of barriers that impede the creation, introduction, use, and diffusion of eco-innovations, particularly for small and medium-sized enterprises (SMEs). SMEs have significant innovation potential, and hence it is crucial to identify, clarify, and reduce the barriers that hinder their innovative activity and the development of eco-innovations. The aim of the article is to assess the barriers that negatively affect the eco-innovation activities of Slovak SMEs, to find out which of them are perceived as the most significant in the SMEs studied, and to identify the relationship between the perception of barriers, the size of the enterprises and their previous involvement in eco-innovations. The empirical data were collected in 2023 from a sample of 487 randomly selected Slovak SMEs. The representativeness of the sample was confirmed by the Chi-square goodness of fit test. The authors of the article formulated three hypotheses, which they tested using non-parametric tests. The first two hypotheses assumed a statistically significant effect of the size of the enterprises and their previous experience in implementing eco-innovation on the intensity of the perception of barriers to eco-innovation. These were not confirmed. The third hypothesis was related to the overall ranking of the importance of the barriers to eco-innovation and confirmed that the cost of eco-innovation is the most important barrier for SMEs in Slovakia.
</abstract>

Does the Size and Experience Matter? Empirical Research on Selected Barriers to Eco-Innovations in Slovak SMEs

<abstract xmlns="http://www.w3.org/1999/xhtml">
The article investigates the impact of the COVID-19 pandemic on economic growth, specifically focusing on research and development (R&amp;D) expenditures in the Czech Republic, Germany, and Poland. The analysis spans the periods preceding, during, and following the pandemic. The central objective of the article is to examine whether the pandemic, considering the implemented restrictions and associated financial aid, influenced the economic growth trajectory and the allocation of resources to research and development in the aforementioned Central European countries. The research utilizes time series data from 2011 to 2022, sourced from Eurostat, to track the evolution of Gross Domestic Product (GDP) and Gross Expenditure on Research and Development (GERD). Key indicators under scrutiny included GDP, GERD, and R&amp;D intensity – GERD as a percentage of GDP. A chain index was constructed to facilitate not only cross-country comparisons of these indicators but also an examination of year-to-year changes and an analysis of the growth rate of the GERD indicator. The research findings reveal that that COVID-19 really affected not only the development of the monitored economies but also the R&amp;D area; however, it was not the same in all the monitored countries. The impact of the pandemic can be seen in the decline in GDP in all three countries in 2020, but GERD decreased in only two of them – the Czech Republic and Germany. Poland experienced a significant increase in research and development funding in real terms. Both indicators (GDP and GERD) immediately resumed their growth in 2021 in all analyzed countries. From that it can be concluded that the impact of the COVID-19 pandemic on the GDP and GERD of the Czech Republic, Germany and Poland was not of a long-term nature.
</abstract>

Technical University of Liberec, Faculty of Economics

The Effect of the COVID-19 Pandemic on Economic Growth and R&amp;D Spending in Czechia, Germany, and Poland

<abstract xmlns="http://www.w3.org/1999/xhtml">

Team roles, personal character, and temperament play a key role in team management. The unique approach brought by Dr. M. Belbin´s unique approach, known as the Belbin Team Roles, is widely used in education, research, and professional consultancy. However, there is a significant gap in research on team roles in family businesses, which hinders the understanding of a specific form of human economic activity: family business.
The aim of this article is to show the methodology used in the research of team roles in family businesses, with a focus on family business quality in one specific Czech company. The company was evaluated using Belbin Team Roles 360-degrees analysis and a Family Business Quality self-evaluating questionnaire. This case study provides a foundation for future research in this area.
</abstract>

Team Roles in Family Businesses and Quality of Family Business – Case Study

<abstract xmlns="http://www.w3.org/1999/xhtml">
The global financial crisis has shown that property prices can significantly affect the financial sector and the real economy. More multinational investors are active in the commercial real estate market compared to the residential sector, which, according to the European Central Bank, increases the risk of spill-over of financial instability from abroad. Although the evolution of commercial property prices may increase the probability of default of firms operating in this sector, more attention is not given to a detailed analysis, which focuses mainly on residential property. This article analyses the development of the commercial real estate capital value index in the Czech Republic. The analysis revealed that, unlike the global economic crisis, the COVID-19 pandemic had a different impact on individual commercial real estate markets.
</abstract>

Development of the Capital Value Index of Commercial Real Estate on the Czech Market 

<abstract xmlns="http://www.w3.org/1999/xhtml">
The purpose of this article is to present an innovative framework for assessing digital start-ups and smaller companies using a fuzzy set approach, considering the founder’s expertise, product marketability, financial health, and social media presence. Four Czech digital startups were analyzed by both human experts and an artificial intelligence model. The methodology is based on using a fuzzy additive ratio assessment. Each start-up was evaluated on a five-point scale, with the results compared to Deloitte’s FAST 50 rank. The AI and human evaluations differed, with humans placing more emphasis on the founder’s experience and product appeal. As a practical contribution, the article suggests a valuation framework involving both human and AI expertise for interactive comparison and update. The article highlights the value of AI in start-up assessment, stressing the necessity of merging human and artificial intelligence in decision-making. To date of the publication, no study combining human expertise and artificial intelligence using fuzzy sets was found. Therefore, both methodology and results can be considered innovative and original.
</abstract>

A Framework for a Valuation of Digital Start-Ups Using Artificial Intelligence and Fuzzy Sets

<abstract xmlns="http://www.w3.org/1999/xhtml">
This article looks at how artificial intelligence affects the teaching of accounting in secondary schools. The article is divided into three parts. The first part of the article is devoted to literature research on the topic of the implementation of artificial intelligence in the curriculum within the subject of accounting. In the second part of the article, the methodology for the implementation of the author’s own research is described. The third part of this article deals with the research itself, whether artificial intelligence is implemented in the curriculum of secondary schools, within the subject of accounting. The pupils are already preparing for their future profession in schools, which has already moved forward thanks to the implementation of artificial intelligence. 43 respondents participated in the research that was conducted in two secondary schools where the subject of Accounting is taught.
</abstract>

The Impact of Artificial Intelligence on the Accounting Subject Curriculum

<abstract xmlns="http://www.w3.org/1999/xhtml">
The article extends existing research on the issue of environmental awareness in the tertiary education space. The aim of the article is to identify relevant activities for building the university’s environmental identity and environmental awareness in the European area. The results of the research confirmed that the 17 Sustainable Development Goals (SDGs) established by the United Nations are being used in selected public universities, with activities focusing mainly on emissions, water, energy, food, waste reduction and recycling, finance, transportation, social responsibility, sustainability policies and strategies, and student/employee participation. The questionnaire survey showed that the topic of green activities at Matej Bel University in Banská Bystrica (MBU) for employees is very important or important. Experts generally consider the most important strategic documents that reflect the current and future situation and respond to the idea of sustainable development for future generations, cooperation with other institutions and organizations, including active participation in environmental awareness-raising activities.
</abstract>

Building the Environmental Awareness of the University: An Example of the Matej Bel University

<abstract xmlns="http://www.w3.org/1999/xhtml">
A significant amount of the existing literature on the motives of Generation Z is rooted in the era of the COVID-19 pandemic, during which social restrictions played a crucial role in communication and interaction with friends and the world. However, since the pandemic is over now, there is a curiosity about the current motivations driving young people to use the TikTok platform. This study involved surveying over 200 participants in Germany and Kazakhstan within the specified age group to explore their motives for using the TikTok platform. The collected data underwent correlation and regression analysis to identify the primary motivators. For active usage, where participants engage in producing and uploading content, the primary motivations include expressing personal <italic>creativity</italic>, <italic>perceiving oneself as an influencer</italic>, and the need to <italic>try out new things</italic>. This research aims to provide contemporary insights into the evolving motivations of young individuals within the post-pandemic landscape.
</abstract>

Hochschule Zittau-Görlitz, Faculty of Business, Department of Marketing

An In-Depth Analysis of Generation Z Selected Motives for Active Tiktok Usage

Volume 29 (2023): Issue 3 (December 2023) Social Sciences

Volume 29 (2023): Issue 2 (June 2023) Science of Economics

Volume 29 (2023): Issue 1 (March 2023)

ACC JOURNAL

The ACC JOURNAL is an international scientific journal that came into existence in 2009. The Technical University of Liberec publishes it Four universities (Technical University of Liberec, Czechia; Technical University Dresden – International Institute Zittau, Germany; University of Applied Sciences Zittau/Görlitz, Germany; Wroclaw University of Economics and Business, Poland) have joined in the Academic Coordination Centre Nisa (ACC) participate in its production. There are usually three issues per year. The ACC JOURNAL is a periodical publishing original reviewed scientific papers, scientific studies, papers presented at conferences and summaries of findings of research projects. The first issue contains contributions focused on natural sciences and technology, the second one is focused on the science of economics and the third one on social sciences. ACC JOURNAL is a reviewed one. It is built upon the tradition of the “Scientific Treaties” published between 1995 and 2008. The journal is registered in international databases: INDEX COPERNICUS INTERNATIONAL, ERIH PLUS, ROAD Directory of Open Access Scholarly Resources and DOAJ Directory of Open Access Journals. Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 

Volume 29 (2023): Issue 2 (June 2023) - Science of Economics

ACC JOURNAL

Volume 29 (2023): Issue 2 (June 2023)

Science of Economics