Jarmila Horváthová

On topological indices of fullerenes

Two degree based topological indices, the atom-bond connectivity (ABC) and the geometric-arithmetic (GA) indices of fullerene networks and carbon nanotube networks are studied. Expressions for ABC and GA indices for these important classes of networks are obtained.

Capital Structure Modelling and Analysis of its Impact on Business Performance

The aim of the paper was to investigate the impact of companys capital structure on its performance. To achieve the goal, the data of Slovak businesses were used. An input analysis of the capital structure of the selected sector was carried out in order to generalize and elaborate conclusions aimed at the capital structure of the businesses analysed. Selected indicators of capital structure were calculated to analyse the relationships between these indicators and business performance. The results of the correlation analysis were complemented by examining the impact of selected independent variables on business performance applying regression analysis and Principal Component Analysis. Based on the findings, capital structure model was formulated to quantify the impact of changes in capital structure on business performance. The contribution of the paper is the identification of capital structure indicators that affect business performance as well as the construction of capital structure model. The article as well as the research, which is the basis for paper elaboration, is the result of professional public interest focused on finding whether the capital structure is the determinant of business performance.

Selection of Key Performance Indicators of Chosen Industry and their Application in Formation of Creditworthy Model

Abstract This paper is devoted to the issue of business performance. It is dedicated to more detailed elaboration of performance, key performance indicators, measurement and evaluation of the performance of selected industry applying Creditworthy model as well as risk factors influencing performance of businesses from given industry. Nowadays modern performance indicators are adopted as well as mathematical and statistical methods are applied in assessing business performance. In this paper this problem is solved by the application of correlation matrix constructed for a chosen indicators‘group in order to select key performance indicators. Subject for objective fulfilment was a group of businesses operating in the same Slovak industry. The most difficult point of solution was the selection of appropriate inputs for the construction of correlation matrix as well as the collecting of sufficient amount of relevant data to ensure analytically-based outputs. Benefit of this paper is formation of Creditworthy model with the application of key performance indicators and risk factors of businesses from selected industry. Creditworthy model designed in such a way allows to influence and measure the performance of given industry in terms of key performance indicators and to eliminate specific risks of businesses from given industry.

The Application of Model of Input and Output Transformations in Measuring Business Performance

Performance is a term which we use in everyday life. One of the areas of its application is business performance, which is the subject of our research. Business performance depends on a number of factors. There are also several methods in theory how to measure business performance. The aim of this paper was to point out the possibility of the application of matrix model as one of the modern methods of performance measurement. This method provides opportunities for various calculations and economic analysis. In this paper we applied one of them – the model of input and output transformations applying simplex method of linear programming. We used the model of input and output transformations for the calculation of business efficiency. Our goal was to use this model for the calculation of business performance and to highlight the fact that efficiency and performance are related, or even they have the same meaning. We applied Spearman`s rank correlation coefficient to confirm the match of rankings of business performance and efficiency. We found out that there is relationship between performance and efficiency. With the use of mentioned approach we can calculate performance of individual businesses or industry and we can also formulate solutions for performance enhancement.

Application of the Principle of Prudence in the Accounting of Slovak Businesses through the Creation of Adjusting Entries for Receivables

Abstract The primary principle of accounting is true and fair view of all the facts subject to the accounting. The fair presentation is ensured through the compliance with the principle of prudence. This principle means that, at the balance sheet day the entity takes into account the expected risks and losses related to assets and liabilities; and that are known at the balance sheet date. The expected risks and losses are reflected in the accounting through provisions and adjusting entries. The adjusting entries are created when the transitional impairment of assets takes place. The paper deals with the issue of creation of adjusting entries for receivables in the Slovak enterprises in terms of taxation and accounting. The adjusting entries for receivables must be created if it is reasonable to assume that the debtor is unable to pay the full amount or part of it. We will analyse and examine the importance of adjusting entries, difficulties in creating adjusting entries for receivables and their impact on economic performance of selected companies. In the research part of the paper will be used appropriate mathematical and statistical methods and based on the results of the research evaluation conclusions and suggestions will be drawn.