Purpose: The purpose of this paper is to propose an evaluation of training for shop assistants, specifically in retail chains.Design/methodology/approach: The proposed evaluation is based on Kirkpatrick’s model and Phillips’ modification. The representative case study includes the application of the training evaluation at the fourth and fifth levels of evaluation in a particular chain of retail stores. The data were collected from the retail chain’s financial reports, internal documents related to training of employees and interviews with managers in the retail chain.Findings: The results contribute to the training evaluation literature by presenting a training evaluation for shop assistant using evidence from a retail chain. The training focussed on selling skills and product knowledge; the details of evaluating the training are presented, encompassing mainly the benefits and costs of the training and return on investment calculation.Research limitations/implications: The training evaluation was tested only in selected types of training courses for shop assistants. To generalise the results, its adoption in different types of training and retail companies is required in future research.Practical implications: The application of this training evaluation should help to achieve training objectives and enhance the quality of training in the retail chain. The results of the paper can be used as practical inspiration for managers of retail stores.Originality/value: This paper proposes and applies a specific evaluation of training courses in retail.

Purpose: The main purpose of this paper is to propose the development of a simulation game and to explain the use of the proposed logistics simulation game in the induction programme of new employees in real company settings.Methodology/Approach: The proposed logistics simulation game is based on a conceptual modelling framework – mostly a specification of the parameters and variables, and the relationships between them, as well as the adjustment of the game to the real conditions and company’s requirements. Findings: The purpose of the proposed simulation game is to verify that the worker understands his or her duties, to clarify the activities that s/he should do and which s/he is responsible for in the logistics department of a selected company. The aim of the game is to manage internal transportation in a way that would achieve the lowest level of connected logistics costs together with the maximum use of production lines capacity per single shift. The worker makes decisions during the simulation game in which s/he proposes the values of the variables in the logistics activities to achieve the aim of the game. The game evaluation is based on a comparison of the results obtained by the worker with the optimal task solution and with his or her previous results.Research Limitation/Implication: The logic of creating a simulation game is universal. An applicable simulation game has to be tailored to a particular company and the requirements of an induction programme to a specific job. The proposed simulation game was tested in a specific company; its application in different types of companies would be needed in future.Originality/Value of Paper: The induction programme has rarely been the subject of theory and research, in comparison to other functions of human resource management. Thus, the paper contributes to theory and practice by presenting the partial results of research focused on an innovative approach in the induction training of new employees in a logistics department.

The use of HR analytics has been on the rise in recent years, with organizations increasingly recognizing its potential to improve HR processes, increase employee productivity and engagement, and reduce costs. The research presented in this paper extends the knowledge base, especially the characteristics of the degree of implementation of HR analysis into working systems of human resources management utilized within businesses operating within the Slovakian context, emphasizing their role in bolstering and enhancing competitiveness within the European economic arena. Although there was a clear interest in the use of predictive analytics in Slovak companies, there was still a lot of room for improvement and adoption of this approach in HR practice. The authors' findings also suggest that companies in Slovakia are increasingly aware of the value of data-driven decision-making in HR and are willing to invest in these technologies to gain a competitive advantage. The objective of this study is to ascertain contemporary human resource management instruments utilized within businesses operating within the Slovakian context. The authors assumed that the perceived importance of the data approach in HR among Slovak companies is strong, and companies are open to learning more about this approach. A sample of 841 respondents was collected throughout 2020, sample included enterprises from the Slovak Republic. The interviews were conducted via phone in November 2022. The interview respondents are 7 HR representatives. The authors' findings suggest that companies in Slovakia are increasingly aware of the value of data-driven decision-making in HR and are willing to invest in these technologies to gain a competitive advantage.

A key factor for business management is the assessment of the financial situation of companies. Nowadays, it is essential to monitor the liquidity crisis, which is closely linked to corporate crises. The aim of the paper is to analyse a selected sector of the economy from the perspective of the corporate crisis and to identify the factors of crisis. More than 2000 engineering companies in Slovakia were analysed during the period from 2015 to 2019 with the aim of analysing financial results, especially in the area of financial forecast for the future. In the analysis, statistical testing of the significance of relationships using the Spearman correlation coefficient, the significance of differences by the power of t-test, regression and clustering were used. A significant part of the paper is the analysis of selected indicators of the company’s crisis—Altman’s Z score and the IN05 index. The results indicate that engineering companies in Slovakia are achieving good results and their financial situation is improving within the years between 2015–2019. The results can also be used as a starting point for research concerning the impact of COVID-19 in this area. In the context of corporate crisis management, engineering companies behave in the same way but it is necessary to monitor individual factors that can detect a corporate crisis. Possible measures would thus lead to the stabilization of financial results and long-term sustainable positive prospects for companies in the future.

The collaborative economy is currently experiencing a re-comeback in an innovated form given the development of digital platforms. This model of the economy was further supported by the period of the Covid-19 pandemic, when as a result of the introduced lock-downs, traditional forms of the economy have so far been dampened by states, especially in tourism (accommodation and gastronomic services). From the states' point of view, the collaborative economy is an area of interest in terms of legal regulation, including tax policy settings, and in the context of its expansion, its non-taxation may represent a tax revenue gap (especially for local governments in the context of local taxes). In the paper, the authors analyse the existing legal regulation of taxation in the field of tourism, focusing on the provision of accommodation services in the Slovak Republic, in connection with its possible application to the model of the collaborative economy. The authors aim to answer the research question of whether the existing tax legislation in the Slovak Republic is applicable to economic activities in the field of accommodation services carried out under the collaborative economy model. For this purpose, using the method of legal analysis, analysis of secondary data from available databases (Eurostat), partial comparisons with other EU countries and using induction, deduction and scientific synthesis, the authors conclude in terms of a formulated scientific question.

The objective of this paper is to examine the value-added tax gap in relation to the quality of governance in selected Central and Eastern European countries. The tax gap is caused mainly by tax evasion and tax avoidance of the value-added tax (VAT) and is calculated as a share, in percent, of VAT total tax liability. The Worldwide Governance Indicators are used to represent quality of governance, and all six comprehensive dimensions of governance have been used: a) voice, accountability; b) political stability, absence of violence or terrorism; c) effectiveness of government; d) quality of regulation; e) the rule of law; and f) control of corruption. The results section shows the proven relationships between the VAT gap and the WGI indicators in the analyzed countries using statistical application methods (correlations) and data from 2000 to 2019. The most significant factor related to the VAT gap is the control of corruption, thus encouraging governments to enhance the anti-corruption measures.