Template-Type: ReDIF-Article 1.0 Author-Name: Emmanuel Selase Asamoah Title: The effect of Corporate Social Responsibility on the competitiveness of firms in the Mobile Telecommunication industry in Ghana Abstract: The study examined the effect of Corporate Social Responsibility (CSR) practices in achieving competitive advantage in the Mobile Telecommunication Industry in Ghana. Specifically, the study determined the extent of implementation of CSR policies by the Mobile Telecommunication companies, ascertained the factors influencing the companies to engage in CSR, examined the perceived influence of the practice of CSR in achieving competitive advantage among the companies, and identified the main challenges facing the Telecom companies in the implementation of CSR. The study used quantitative methodology to achieve its purpose. A survey questionnaire was used to gather data for the study. Overall 360 employees were selected from all the 6 Mobile Telecommunication companies operating in Ghana. The companies selected included GLO, AIRTEL, VODAFONE, MTN, EXPRESO and TIGO. Only senior managers of the various firms were sampled for the study. Both descriptive and inferential statistical tools were used in the data analysis. The study found that the performance of the companies CSR practices was high in the areas of community support, environmental issues, and ethics. The companies engaged in CSR for various reason including enhancing the reputation of the company’s, for positive image and branding of the company, to gain some competitive advantages, to improve business performance etc. The companies gained to moderated extent competitive advantage by engaging in CSR, VODAFONE gained higher competitive advantage than all the mobile telecommunication companies. A positive feeling complacency was the main challenge of the companies in undertaking their CSR initiatives and practices. The study recommends that shareholders should increase their commitment level to the practice of CSR as such practice was found to have effect in achieving competitive advantage. Keywords: Corporate Social Responsibility, competitiveness, Mobile Telecommunication, Corporate Social Responsibility, Competitiveness, Mobile Telecommunication Classification-JEL: M00, M1, M3 Volume: 2015 Issue: 4 Year: 2015 File-URL: http://www.vse.cz/eam/259 File-Format: text/html Handle: RePEc:prg:jnleam:v:2015:y:2015:i:4:id:259 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/259 Template-Type: ReDIF-Article 1.0 Author-Name: Alexej Sato Title: Agreement on Trade Facilitation - information and comments Volume: 2015 Issue: 4 Year: 2015 File-URL: http://www.vse.cz/eam/263 File-Format: text/html Handle: RePEc:prg:jnleam:v:2015:y:2015:i:4:id:263 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/263 Template-Type: ReDIF-Article 1.0 Author-Name: Indrė Slapikaitė Author-Name: Rima Tamošiūnienė Title: Theoretical aspects of corporate social responsibility as the practical implementation of sustainable development Abstract: The presented paper analyzes CSR genesis starting from the concept emergence in 1950ies rolling through the all decades until now - in each of it there is highlighted the specialty of concept interpretation. Also, there is presented a scheme of the relationship between the CSR and sustainable development concepts with the detailed analysis of different meanings and usage - sustainable development when ensuring the continuous growth of the company and sustainable development when ensuring the continuous growth of the business environment in the areas of economy, sociology and ecology. Finally, there is made a detailed analysis of CSR concept today by the different researchers and scientists with highlighting the main ideas. Keywords: Sustainable development, Corporate Social Responsibility, Corporate Social Responsibility, Sustainability, Sustainable development, Sustainability Classification-JEL: A13, I31, Q56 Volume: 2015 Issue: 4 Year: 2015 File-URL: http://www.vse.cz/eam/260 File-Format: text/html Handle: RePEc:prg:jnleam:v:2015:y:2015:i:4:id:260 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/260 Template-Type: ReDIF-Article 1.0 Author-Name: Lukáš Vartiak Title: The quality of corporate social responsibility reporting Abstract: Treating with a strong competitionthe, main task of companies is to find the way to reach the consumers. Besides price and quality, responsible corporate behavior declared by adopting the concept of corporate social responsibility (CSR), is another important factor for the consumers. To gain a competitive advantage, it is necessary for every company to communicate about its CSR activities in the form of CSR reports. The aim of this paper is to identify a set of criteria which will serve to build high-quality CSR reports, based on an analysis of existing approaches to the assessment of CSR reports. Information necessary for secondary research were obtained from a 2013 global survey about CSR reporting. Other resources for carrying out secondary research are represented by existing approaches to the assessment of CSR reports. The key finding is that the analyzed approaches have many common features, which makes it possible to link them. The result is a set of criteria that makes it possible to create high-quality CSR reports, which are transparent, reliable and relevant. Recommendations for companies are to regularly inform about their CSR activities in the form of CSR reports and in their formation use a set of criteria identified in this paper. Keywords: Corporate Social Responsibility, Quality, Kvalita, CSR reporting, Klíčová slova: Spoločenská zodpovednosť podniku, CSR reportovanie Classification-JEL: D83, L15, M14 Volume: 2015 Issue: 4 Year: 2015 File-URL: http://www.vse.cz/eam/261 File-Format: text/html Handle: RePEc:prg:jnleam:v:2015:y:2015:i:4:id:261 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/261 Template-Type: ReDIF-Article 1.0 Author-Name: Eva Výrostová Title: Product mix decisions based on ABC and TOC Abstract: The decision about a product mix presents a typical problem for manufacturing companies. This paper deals with possible enhancements to operations management by solving the optimal product mix problem while respecting the existing capacities. The main objective is to present a combination of activity-based costing (ABC) and theory of constrains (TOC), which allows the managers to obtain more precise information about the product mix with respect to existing bottlenecks, than would be the case with ABC or TOC alone. The combination of ABC and TOC enhances the decision making process by modelling relevant cost more precisely by using ABC, while simultaneously optimizing the product mix with respecting the existing physical constraints such as production capacity or demand constraints. Keywords: optimization, Optimalizácia, Activity-based costing, Theory of constraints, Product mix decisions, Kalkulácia nákladov podľa čiastkových aktivít, Teória obmedzení, Rozhodovanie o produktovom mixe Classification-JEL: D24, M11, M21 Volume: 2015 Issue: 4 Year: 2015 File-URL: http://www.vse.cz/eam/262 File-Format: text/html Handle: RePEc:prg:jnleam:v:2015:y:2015:i:4:id:262 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/262