Trendy v podnikani最新文献_第5页

Taxation of non-profit organizations and tax assignments in the Visegrad countries 在维谢格拉德国家的非营利组织和税收分配的税收

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/jbt.2021.11.3.3_15

Milena Otavová, Pavel Semerád, Matěj Maják, J. Gláserová

{"title":"Taxation of non-profit organizations and tax assignments in the Visegrad countries","authors":"Milena Otavová, Pavel Semerád, Matěj Maják, J. Gláserová","doi":"10.24132/jbt.2021.11.3.3_15","DOIUrl":"https://doi.org/10.24132/jbt.2021.11.3.3_15","url":null,"abstract":"The tax regime and the subsequent funding of non-governmental non-profit organizations through the institution of tax assignations in the Visegrad countries is the main topic of this paper.The issue of taxation is discussed with the aim of proposing changes and recommendations and reducing administrative costs of non-profit organizations in the Czech Republic. In the area of financing, the issue of tax assignations as one of the options of state financial support for the non-profit sector is explored.They are not introduced in the Czech Republic, however, in the other countries of the Visegrad countries this institution is already incorporated into their tax systems. The aim of the paper is to confirm or possibly refute the benefits of the concept of tax assignations for the current Czech tax system. The impacts of the introduction of tax assignations are identified on the basis of comparison of tax models. Analysis of statistical data was used to explore whether tax assignations affected the amount of transfers to non-governmental organizations and whether tax assignations could be an additional source of funding for non-profit organizations in the Czech Republic.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"132 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69081836","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

MICE v době (po)koronavirové: Přechodný stav nebo trvalá redefinice oboru? （后）冠状病毒时期的MICE：该领域的过渡状态还是永久性重新定义？

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/jbt.2021.11.3.43_55

Kateřina Chvátalová

{"title":"MICE v době (po)koronavirové: Přechodný stav nebo trvalá redefinice oboru?","authors":"Kateřina Chvátalová","doi":"10.24132/jbt.2021.11.3.43_55","DOIUrl":"https://doi.org/10.24132/jbt.2021.11.3.43_55","url":null,"abstract":"This article aims to describe and analyze the situation in the MICE part of the tourist business. MICE is struggling because of the coronavirus pandemic leaving many suppliers and parts of the industry on the verge of survival. MICE is a complex ecosystem that was able to generate significant economic benefits to business destinations before 2020. For instance Prague, one of the top 10 world most popular congress destinations in 2019, experienced an enormous decline in 2020 due to the COVID-19 pandemic. Compared to year 2019, 78.9% fewer congresses, conferences and other MICE events took place in the Czech capital city (Muška, 2021). The industry is trying to restart itself, but it is necessary to define the possibilities of implementing large-scale mass business events, new hygienic rules and conditions, legal description of the situation and support at the governmental as well as supranational level. The description of the current state and the reflection of the measures taken so far and the possibilities of implementing actions during the pandemic will answer the question of whether it is possible to return to MICE in pre-coronavirus state or if it is necessary to redefine the industry as such.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69081938","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

Optimalizační procedura pro agregaci pořadí v úlohách vícekriteriálního rozhodování 多准则决策任务中聚合次序的优化方法

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.3.57_63

Josef Jablonský

引用次数: 0

Faktory ovlivňující výkonnost podniku – analýza empirických dat 影响公司业绩的因素——实证数据分析

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.4.34_40

Marta Nosková

{"title":"Faktory ovlivňující výkonnost podniku – analýza empirických dat","authors":"Marta Nosková","doi":"10.24132/JBT.2020.10.4.34_40","DOIUrl":"https://doi.org/10.24132/JBT.2020.10.4.34_40","url":null,"abstract":"The question of business performance assessment has been discussed by many researchers. Some resulting indicators of business performance can be applied in all enterprises (e.g. ROE, ROA), some have limited use (e.g. Tobin ́s Q). This paper focuses on finding the aspects (indicators), that could affect business performance itself, rather than to propose new indicators of business performance. The results of this analysis could help the management of enterprise to focus on the right objectives in the future. The research adopted quantitative approach. It is based on analysis of fourteen indicators (i.e. their values) processed in order to prove or disprove their statistical interrelationship with chosen performance indicators (ROE, ROS). The dataset, describing 784 large enterprises in the Czech Republic, was downloaded from Albertina – Gold edition. Data were statistically tested using Spearman ́s correlation coefficient. Findings of this research indicate that in the case of few indicators (such as Equity or Total debt in the case of ROS) the relationship can be proven. These indicators are presented, and results are discussed in the paper, together with the possible future research.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079332","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

Publishing as a subject of the creative industries in the context of its economic performance and protection of intellectual property rights 出版作为创意产业的主体在其经济表现和知识产权保护的背景下

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.3.39_49

Helena Majdúchová, M. Barteková

{"title":"Publishing as a subject of the creative industries in the context of its economic performance and protection of intellectual property rights","authors":"Helena Majdúchová, M. Barteková","doi":"10.24132/JBT.2020.10.3.39_49","DOIUrl":"https://doi.org/10.24132/JBT.2020.10.3.39_49","url":null,"abstract":": Creativity has been considered a new type of competitive advantage in recent years. It becomes the basis of a new direction, a new economic paradigm - creative economy. The aim of this paper is to evaluate the economic performance of creative industries in the publishing segment. The indicator dependence of profit on sales, with the exception of other publishing activities (issuing stamps, checks, banknotes, etc.), reaches Multiple R values close to 1, it confirms a strong addiction, it is moving in the range of 0.98-0.36. The strongest dependence is shown in other software publishing activities. The strong dependence of profit on sales is a signal for the companies to carefully monitor the causes of changes in their revenues, to use qualified tools to increase revenues such as discounts, rebates, delivery terms, etc. The dependence of profit on assets shows lower values, with the exception of publishing magazines and periodicals, Multiple R is in the range of 0.99-0.50. The protection of intellectual property thus becomes an elementary precondition for preserving the potential of the creative and cultural industries. There is a need to raise European citizens' awareness of the value of copyright, as well as the benefits for the development of a prosperous European legal market.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079338","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: 1

Volba dodavatele elektřiny v ČR v roce 2020 z pohledu nákladů na spotřebu elektřiny pro domácnosti a pro podnikatelský maloodběr – simulační model 从家庭和商业零售的用电成本角度选择2020年捷克共和国的电力供应商——模拟模型

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/JBT.2020.10.3.12_20

Martina Kuncová

{"title":"Volba dodavatele elektřiny v ČR v roce 2020 z pohledu nákladů na spotřebu elektřiny pro domácnosti a pro podnikatelský maloodběr – simulační model","authors":"Martina Kuncová","doi":"10.24132/JBT.2020.10.3.12_20","DOIUrl":"https://doi.org/10.24132/JBT.2020.10.3.12_20","url":null,"abstract":"The situation on the Czech electricity market from the point of view of small customers or households is confusing every year. Although information on electricity consumption prices for households and small businesses is already freely available on the Internet (web pages of the Electricity Regulation Office), understanding the rules for calculating electricity consumption costs is still not easy for ordinary small consumers. For small entrepreneurs, the question often arises as to whether tariffs intended for households can be used for the electricity consumption, or whether it is necessary or appropriate to switch to tariffs for small business consumption. This article is focused on the analysis of the offer of electricity suppliers for the year 2020 in the Czech Republic from the point of view of the distribution rate D25d for households, resp. C25d for entrepreneurs in order to assess differences in the cost of electricity consumption and to select those products and suppliers for which the annual cost of electricity consumption is minimal. Monte Carlo simulation, where the monthly electricity consumption is generated (normal probability distribution), is used for the analysis together with the basics of multicriteria decision making, especially the non-dominance testing principle. The results show that the differences in the annual electricity consumption costs can be around 15% and the tariff rates for households are cheaper than the tariff rates for the entrepreneurs (also here the difference in annual costs can be around 15-20%).","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079410","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: 1

Applied quasi experimental research design in personal sales – a case study 准实验研究设计在个人销售中的应用-个案研究

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/jbt.2021.11.1.21_29

M. Štros, David Ríha

引用次数: 0

The influence of gender stereotypes on parents´ decision-making processes while buying toys 性别刻板印象对父母购买玩具决策过程的影响

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/jbt.2021.11.3.23_31

Kateryna Martiushenko, Eduard Palovchyk

引用次数: 0

Seminář jaderného inženýrství 2021 - sborník příspěvků

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.14311/sji.2021

引用次数: 0

Využití samoobslužných pokladen v maloobchodě: jejich vliv na zákaznickou spokojenost a vývoj těchto technologií na českém trhu 零售业自助收银台的使用：对客户满意度的影响以及这些技术在捷克市场的发展

Trendy v podnikani Pub Date : 2021-01-01 DOI: 10.24132/jbt.2021.11.1.3_10

M. Dvořáková

{"title":"Využití samoobslužných pokladen v maloobchodě: jejich vliv na zákaznickou spokojenost a vývoj těchto technologií na českém trhu","authors":"M. Dvořáková","doi":"10.24132/jbt.2021.11.1.3_10","DOIUrl":"https://doi.org/10.24132/jbt.2021.11.1.3_10","url":null,"abstract":"During the last few years consumer behavior has significantly changed. Implementation of self- service technologies (SSLs) has influenced interactions between consumer and retailer. Thanks to current situation, where social contacts are being restricted, the use of SSLs is growing. Due to this trend, there is a greater need to evaluate the impact of those technology on consumer behavior. Objective of this article is to review available research on consumer satisfaction at Self-service checkout and to asses situation at the Czech retail market. Result of literature review is not explicit and shows significant potential for further research. Analyses of Czech retail market were done in cooperation with Bizerba Czech & Slovakia organization by secondary research and telephone interviews with selected retailer organizations. Research results point out that the Czech retail market is below the level of European market Self-service checkout technology implementation. Even greater gap is between international retailers and national local retail organizations where implementation of those Self-service technologies is close to zero.","PeriodicalId":30792,"journal":{"name":"Trendy v podnikani","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69079688","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