Journal of Security and Sustainability Issues

New ways of communication open up new possibilities to understand groups, organizations and leaders. Leaders lead groups and organizations thus groups and organizations are reflections of their identity. The way people communicate in a group or organization reflects of how the members see themselves in the organization. Identity of each member is expressed by his or her self-perception, self-image, self-reputation, self-competences thus is not only recognized by others, but each member recognizes the others’ too. As the dynamic context of reality leads to one or another type of interrelations as well as it inevitably impacts leadership practices at organization therefore research of reciprocity between leaders and other members at organizations is very important and timely. It is significant to research how people communicate to develop and maintain certain reciprocity and exactly how much, observing their interaction, could be possible to describe the environment and the people themselves. The research findings indicate that new paradigm leadership should be perceived as dynamic process resulting from interaction of people within organization and is clearly dependent on the context, and even more – on each participant identity expressed by self-competencies and on people’s relations.

We examine factors that influence financial transparency in local government website in Indonesia which is motivated by the low level of financial transparency displayed in the local government’s official website. The purpose of this research is to obtain empirical evidence on the effect of entity characteristics represented by the size of local government & taxes per capita, political factors represented by political power & e-government, and environmental factors represented by internet visibility & income per capita, on financial transparency displayed in local government website. By using three dimensions of financial transparency constructed from the combination of NGO Transparency International and government regulation, we try to assess financial transparency displayed in local government website more comprehensinvely. The observation was conducted at the end of August 2017 until September 2017. Logistic regression analysis was applied to evaluate the model. Using 411 samples from 514 Indonesia local governments in 2015, our data show that the level of financial transparency in local government website is still very low. Furthermore, the findings show that size of the local government, internet visibility, and e-government are positively associated with local government’s financial transparency, but other variables including taxes per capita, political power, and income per capita have no effect on financial transparency.

Achievement of high quality of accounting information in financial statements requires thorough adherence to generally accepted accounting principles. In connection with deferred tax, this concerns especially the prudence principle and the going concern principle. The deferred tax also has an impact on fiscal sustainability in any given country. The aim of this contribution is to evaluate how information about deferred tax is reported by small and medium sized enterprises in Czech Republic and evaluate quality of such reporting. The research was conducted in the form of a questionnaire survey concerning recognition of deferred tax among accounting units which prepare their financial statements according to IFRS or according to Czech accounting standards. The entities that stated in the questionnaire that they recognize deferred tax were further analysed in more detail. The survey revealed that the standard does not take into consideration that small and medium-sized enterprises would not have to account for deferred tax. The research clearly showed the unwillingness of accounting entities to recognize deferred tax voluntarily.

The article deals with the development of one of the service sectors, which is considered an element of the economic basis of the post-industrial development stage. The author considers the main indicators of the sector growth in the most competitive OECD countries, as well as compares the main macroeconomic structural and dynamic indicators of business and professional services in the USA and Kazakhstan, which made it possible to identify the main positions of Kazakhstan’s lag. A comprehensive analysis of the dynamics and structure of the development of post-industrial services in Kazakhstan was carried out in all the significant parameters of the development of the types of services of this group that are available in domestic statistics. This made it possible to identify a group of development leaders; activities characterized by stability and a high market share, but weak dynamics; shrinking sectors. The negative trends in the development of the post-industrial services sector, determined as a result of the analysis and assessment, allow us to form a vision for further steps to develop them.

This paper finds out the impact of a board diversity in terms of nationality and gender diversity on sustainability of bank performance and risk in Indian Banking and Financial Industry over the period of 2011 – 2015. Our results show that the presence of foreign directors is found to lead into a worse firm performance, but no significant relationship is found for the existence of women directors on bank performance. The nationality and gender diversity are found to have positive and significant impact to the bank risk. By looking at this, the regulation in India should pay more attention to the inclusion of foreign and women directors in their board as the improvement of corporate governance in emerging markets. Some contributions are made in this paper, which are first, this study gives new perspective in India as emerging market especially in financial industry, while most of the studies are conducted in U.S. and Europe. Most of the studies in India regarding the impact of board diversity to bank performance are conducted in all sectors, not specifically on the banking and financial industry and there is not any research which is conducted to find the impact on bank risk. However, some limitations are found. First, limited sample as it only covers 22 banks and financial industries due to lack of data on board diversities. Second, only 2 diversities are examined, while there are more diversities could be observed, such as age, education, experience.

Cultural monuments are one of the key factors in tourism and they influence the economic and social development of the municipality or region and above its degree of sustainability tourism. The analysis of the potential of the tourism in municipalities and its comparison can be made by various methods and techniques such as local expenditure model, cost-benefit analysis, multi-criteria evaluation of alternatives or cluster analysis. The method that can give an objective comparison of the size of anthropogenic sphere potentials of individual regions or possibly other territorial units is Data Envelopment Analysis (DEA). DEA models are usually used to find the relative efficiency among homogenous units according to selected criteria (inputs and outputs). According to the data taken from the Czech Statistical Office about the municipalities with extended powers in the Vysocina Region as basic spatial units we try to apply DEA analysis in terms of utilization of cultural and natural heritage for tourism. The main task is to identify the problematic places in this region and then suggest ways for improvement so that the region’s potential is primarily to fulfill sustainable tourism.

The paper is devoted to the empiric assessment of social-economic security of administrative areas in Latvian municipalities. A generalized integral index of social-economic development of the territory of municipalities has been elaborated. This index was used to carry out the assessment of the level of social-economic security of Latvian municipalities in 2011 and in 2015 in order to identify priorities for the strategy of social-economic security.

Since the quality of the business environment is decisive for the inflow of investments in the country, this paper is focused on a brief analysis of the Slovak business environment based on international indicators. Assessing the quality of the business environment is the assessment of the level of the individual components of the business environment. A high-quality business environment that creates the conditions for long-term economic growth is a basic precondition for business development and increasing the competitiveness of the country. Elements of the business environment in the country constitute a legislative framework for business and law enforcement, administrative and financial (tax and fee) burdens, interference with business freedom and business infrastructure (conditions, quality and availability of key factors of production and business services). It is clear from this that the business environment is a complex variable, including many areas. Therefore, this paper will point to some selected areas of business environment in Slovakia. A sustainable busines environment constantly innovates and simplifies individual indicators affecting businesses on the market. The paper provides results of the analysis of business environments of Slovakia over 2012–2018 (GCI) on the basis of data provided by organisations dealing with business environment surveys such as the World Bank and World Economic Forum.

This paper has aimed to explore the inter-linkages of economic growth, poverty and inequality in the context of the European Union (EU) countries during the period of 2005 – 2016. Descriptive statistics analysis and econometric methods have been applied for this purpose. Research results have revealed statistically significant interrelationships between growth and poverty in half of the European Union countries. Moreover, in majority of these countries poverty has been elastic of economic growth. It should be noted, that the countries with higher level of economic development have relatively smaller share of population living below the national poverty lines. However, we cannot say the same about the growth – inequality relationships, which have varied across the EU countries. There are economically strong countries with relatively high income inequality and economically weaker countries with lower income distribution coefficients. However, in many cases poverty and income inequality tend to move in the same direction, i.e. as one increases, the other as well and vice versa. Finally, the insights of the research could be useful in developing a common strategy for smart, sustainable and inclusive growth and achieving the goals for Europe 2020.

This paper presents key findings from an ‘immersion’ that was undertaken in August 2017 on Paquetá and surrounding islands within the Amazon region of Brazil. In this research, immersion is understood as active participation in peoples’ lives over a period of time and supported by other methods including observation, semi-structured interviews and co-mapping. This research adapted the urban metabolism concept commonly used to assess levels of sustainability and resilience, for application to the context of peripheral river islands located in the Tocantins river near the Brazilian city of Belém. It specifically focuses on factors that impact on people’s behaviour in relation to water management, or what is described here as the ‘island water metabolism’. This includes geographic, seasonal, local governance and social dimensions as well as dependence on the rising and falling tides of the river.