Trendy v podnikani最新文献_第2页

Zhodnocení dopadů elektronické evidence tržeb na trh s ubytovacími službami v České republice 评估电子销售记录对捷克共和国住宿服务市场的影响

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.1.30_39

Lenka Píšková, Pavel Semerád

{"title":"Zhodnocení dopadů elektronické evidence tržeb na trh s ubytovacími službami v České republice","authors":"Lenka Píšková, Pavel Semerád","doi":"10.24132/jbt.2022.12.1.30_39","DOIUrl":"https://doi.org/10.24132/jbt.2022.12.1.30_39","url":null,"abstract":"This paper evaluates electronic records of sales. We specifically focused on entrepreneurial entities in the accommodation services sector since these were included in the first stage of mandatory record keeping in the Czech Republic (from 1 December 2016 onwards). Our particular aim was to see how introducing the electronic records of sales system affected the number of collective accommodation establishments; the average accommodation fee; the total amount of sales; and the amount of tax revenue. Based on the results, we can conclude that the assumption of opponents of the electronic records of sales system that there would be a decline in entrepreneurial entities has been confirmed to some extent. Between 2016 and 2017, the number of accommodation establishments decreased by 161, but already in 2018 there was an increase of 419. The electronic records of sales system had a positive effect on the growth of the average accommodation fee. According to our calculations, this is a year-on-year increase of 30.01 CZK per night. At the same time, the number of registered guests increased by about 10% in all regions of the Czech Republic; sales in the administrative regions also increased by 8–16%. Positive effects can also be observed on the revenue side of the state budget. Not only did the number of value-added tax returns and the number of newly registered VAT payers increase, but the collection of corporate income tax also increased year-on-year. Based on the evaluation of these indicators under monitoring, it can be concluded that the electronic records of sales system is an effective tool that could have brought about a change in the situation of the accommodation services market.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69082035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Vplyv COVID-19 a konfliktu na Ukrajine na výnos a riziko akcií indexu DJIA 新冠肺炎和乌克兰冲突对道琼斯指数股票收益率和风险的影响

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.2.43_50

Juraj Pekár, Ivan Brezina, Marian Reiff

引用次数: 0

Conspicuous Consumption in Sport – Do Athletes Behave Conspicuously? 体育运动中的炫耀性消费——运动员的行为是否引人注目?

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2020.8.4.101_109

Jana Pavelková, Andrea Králiková, Patrik Kubát, Tereza Hromadníková

{"title":"Conspicuous Consumption in Sport – Do Athletes Behave Conspicuously?","authors":"Jana Pavelková, Andrea Králiková, Patrik Kubát, Tereza Hromadníková","doi":"10.24132/jbt.2020.8.4.101_109","DOIUrl":"https://doi.org/10.24132/jbt.2020.8.4.101_109","url":null,"abstract":"Conspicuous consumption is constantly evolving due to the availability of goods and the technology development. People have many opportunities to express their values, beliefs, and personalities through product and price is no longer the main factors determining whether a product is suitable for conspicuous consumption. With the development of social networks such as Instagram, the influence of recommendations by influencers are gaining momentum. By consuming similar products (and brands) as those consumed by influencers, consumers seek to demonstrate their similarity to influencers and thus join a particular social group. The purpose of this study is to examine the relationship between influencer marketing and the perception of sports products as conspicuous and to specify the purchasing behavior for sportswear. Primary data were collected using an online questionnaire focusing on Generation Z (n = 240) and in-depth interviews (n = 10). The questionnaire was based on previous studies of conspicuousness and status consumption and included a set of 22 statements. Data were processed using a factorial analysis in which statements were grouped into several main factors. These factors were examined through regression analysis, with the explanatory variable being the tendency toward conspicuous consumption. Although, the quantitative data analysis did not reveal a tendency toward conspicuous consumption of sports products, the qualitative analysis supports this relationship.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Employer Brand Building Strategy in the Labour Market: Methodical Procedure for Companies from B2B and B2C Markets 劳动力市场中的雇主品牌建设策略:B2B和B2C市场公司的系统程序

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.2.25_34

Renata Skýpalová, Monika Vencourová, Vendula Hynková

{"title":"Employer Brand Building Strategy in the Labour Market: Methodical Procedure for Companies from B2B and B2C Markets","authors":"Renata Skýpalová, Monika Vencourová, Vendula Hynková","doi":"10.24132/jbt.2022.12.2.25_34","DOIUrl":"https://doi.org/10.24132/jbt.2022.12.2.25_34","url":null,"abstract":"The contribution of this study is the identification of dependencies and assumptions about the relationship of selected variables within the employer brand building process and the proposed methodological procedure for employer brand building (the EB Concept) that should contribute to easier implementation of the employer brand building strategy in the labour market. This methodological procedure is based on theoretical knowledge and the basis of available literature in the field of building the employer's brand and the practice of the authors. The methodological procedure can be applied to companies with different characteristics. They can be of different industry, different legal forms, number of employees, operating on the B2B and B2C market. The application of the methodological procedure requires support throughout the company. From the CEO, through top management, middle management to the employees themselves. The authors of the study used first the available literature and information on the process of employer brand building. This was followed by communication with four selected companies, where a unified scheme for introducing the employer brand concept was gradually set up. Two companies were SME, two large companies with more than 250 employees. At the same time, two companies operate in B2B and two in B2C markets. The proposed unified concept of introducing the employer brand is also usable in SMEs and large companies.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69083186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Intellectual property protection as the non-financial asset of a family business in the Czech Republic 捷克共和国家族企业非金融资产的知识产权保护

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.1.40_53

Naděžda Petrů, Hana Lipovská

引用次数: 0

Digitalizace v oblasti řízení lidských zdrojů: systematická literární rešerše 人力资源管理领域的数字化：系统的文献研究

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.1.60_71

E. Jelínková, Petra Špačková, Petra Taušl Procházková

引用次数: 0

Vnímání města v kontextu historické památky na příkladu chebských krovů 在历史纪念碑的背景下对城市的感知——以切布椽子为例

Trendy v podnikani Pub Date : 2022-01-01 DOI: 10.24132/jbt.2022.12.2.73_87

Jan Tlučhoř, Pavel Přibáň, Mikuláš Gangur, Jarmila Ircingová, Dagmar Jakubíková, P. Janeček, Hana Maříková, Petr Štumpf