62 research outputs found

    An analysis of the use of marketing 4.0 principles for managing customers relationships in microbreweries in the capital city of Prague

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    Technological progress also affects the development of marketing, currently known as Marketing 4.0, which is characterized by digitization and indicates a connection with Industry 4.0. With digitization, companies can use a variety of tools and methods to collect useful customer data and then use it. Marketing 4.0 is mainly characterized by the fact that the customer wants to be part of the product development and wants to share her information and opinions and experience on the product. Thanks to the Internet, customers can get all the information from other customers. The aim of this analysis was to verify that microbreweries in Prague use Marketing 4.0, use digitization and adapt to the latest trends in marketing and define what methods they use to manage customer relations. The analysis is suitable for long-term monitoring of the development of this issue. Corresponding conclusions and recommendations for the future were drawn from the research findings. © 2020 Potravinarstvo Slovak Journal of Food Sciences, Licence

    The factors influencing college students' choice of elective subjects

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    The rate of employment of any country is affected not just by the business cycle, but also by the education level of population. People between 20 and 34 years old represent the first generation of grown-ups in the world of on-line technologies; more than half of them expect to work long after reaching the age of 65. The Faculty of Management and Economics of Tomas Bata University in Zlin is an educational and research institution providing modern environment and dynamic atmosphere to its students. One of the practical subjects for which the student can opt is called Accounting and Tax Office. In the course of the study, the students build their profiles and clarify their idea of their future occupation. This research examined the graduates' views of the subject Accounting and Tax Office, whether after graduating from this course, they are better prepared for practice and if it increases their competitiveness in the labour market. The research also dealt with issues related to the ability to work in a large team, using their own creativity and responsibility for their work. Several statistical procedures have been used. The normal distribution was tested by the Kolmogorov-Smirnov test, but as the file is on the edge of number of 50, a Shapiro-Wilk test was executed to test whether the data come from a normal distribution. The results show that training based on practical situations from real life sufficiently prepares students for the upcoming practice and independent activities of the tax and accounting advisor.Quality of Accounting Information [RO/2016/09 FaME]; Impact of Accounting Information Quality on Business [IGA IGA/FaME/2016/008

    Deutschsprachige Schriftsteller aus Böhmen : ein interessantes Kapitel der neueren deutschen Literatur

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    Im Beitrag wird der Frage nachgegangen, wie und warum die Tschechen Ota Filip, Jiří Gruša und Libuše Moníková zu deutschen Autoren wurden, was ihr Schaffen kennzeichnet und womit sie das Interesse der deutschen Leser sowie Kritik weckten. Besonderes Augenmerk gilt dem Topoi der Heimat in ihrem Werk

    Effect of adding multidirectional oriented fibers on mechanical properties of denture base resin

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    Tato Diplomová práce se zabývá vlivem vyztužení na mechanické vlastnosti materiálu pro přípravu snímatelných náhrad. Pro testování byly použity tři sady vzorků: PMMA pryskyřice, PMMA pryskyřice s Dentapreg Mesh výztuží a PMMA pryskyřice vyztužena zesilující síťkou z nerezové oceli.Pro měření chování vzorků při statickém a dynamickém namáhání byl použit třibodový ohybový test a Charpy rázové kladivo. Viskoelastické vlastnostzi byly měřeny dynamicko-mechanickou analýzou (DMA). Skenovací elektronová mikroskopie (SEM) byla použita k charakterizaci lomových ploch. Během statického namáhání vzorků výztuž nehraje důležitou roli v porovnání s nevyztuženou pryskyřicí. Nicméně byl pozorován opačný trend při dymanickém namáhání, kde efekt výzruže rostl v řadě PMMA pryskyřice – síťka z nerezové oceli – Dentapreg Mesh.This Diploma thesis deals with effect of adding multidirectional oriented fibres on mechanical properties of denture base resin. Three sets of samples: PMMA resin, PMMA resin reinforced with Dentapreg Mesh and PMMA resin reinforced with stainless steel Mesh Strengthener were used for testing. Static three-point bending test and Charpy instrumented impact test were used to measure the behaviour of the samples under the static and dynamic loading conditions. Viscoelastic properties were determined by dynamic-mechanical analysis (DMA). Scanning electron microscopy (SEM) was used to characterize fracture surfaces. During the static loading of the samples the reinforcement does not play an important role in comparison with unreinforced resin. However, the opposite trend was observed under the dynamic loading where the effect to the reinforcement was increasing in the row PMMA resin – stainless steel Mesh Strengthener – Dentapreg Mesh.

    The impact of errors in the area of taxable expenses and revenues on economic indicators

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    Basic financial indicators are based on accounting information. These indicators help to manage and plan every business and are quite important in the performance assessment of accounting units. The road to success for every business is to increase its competitiveness, which is not possible without access to the proper information. This article briefly describes the effect of accounting errors, mainly in the area of taxable expenses and revenues, on economic indicators. The aim of the article is to present research results focused on reasons for the occurrence of inaccurate accounting information and its impact on economic indicators. The first part of the paper analyses the error rate in individual areas of accounting. The difficulty of valuation, adjustments, depreciation, tax impacts and the accruals were proven to be the riskiest areas and the subsequent research focused on them. The second part of the research focused on the use of economic indicators in companies and the influence of errors on firms' ability to provide information. The data were processed using descriptive statistics and statistical analysis methods. In the following discussion, special attention was devoted to the distortion of economic indicators due to bad accounting information, the occurrence of which was statistically confirmed.[IGA/FaME/2018/014

    Multi-purpose Building, Jana Babaka, Brno

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    Projekt má za cíl ověřit možnosti návrhu rozsáhlých budov z hlediska trvale udržitelné výstavby. Účelem bylo navrhnout energeticky úsporný víceúčelový objekt, který bude mít minimální negativní vliv na ŽP. Upřednostňuje se využití přírodních materiálů a materiálů s nízkým dopadem na ŽP. Obalové konstrukce mají součinitel prostupu tepla odpovídajícímu pasivnímu standardu, jsou navrženy prvky využívající obnovitelné energie. Pro navrhovaný objekt byla vybrána brněnská lokalita, zapsána do seznamu pozemků brownfields. Pozemek je přístupný z ulice Jana Babáka a navazuje na veřejnou dopravu. Tvar objektu je ve formě nedokončeného oválu s vnitřním otevřeným atriem. Polovinu plochy zabírá administrativní část, dalšími provozy jsou fitness a restaurace. Pod objektem jsou navrženy garáže s ŽB nosnou konstrukcí. Nosná konstrukce navrhovaného objektu je ocelová skeletová se spřaženými ocelobetonovými stropy, založení objektu je na pilotech. Střecha je plochá s proměnným sklonem, její kostra i sklony jsou tvořeny ocelovou konstrukcí. Obvodové konstrukce jsou navrženy ve formě dřevostavby vyplněné slaměnými balíky, z vnější strany bude konstrukce zateplena dřevovláknitou tepelnou izolací. Fasáda do vnitřního traktu bude obložena dřevěnými prkny. Z vnější strany oválu, na jihovýchodní a jižní straně, budou osazeny fotovoltaické panely. Na zbytku fasády bude osazen rošt pro ozelenění popínavými rostlinami. Zdroje energie v objektu jsou uvažovány především na environmentální bázi. Vytápění a chlazení je řešeno pomocí tepelného čerpadla systému vzduch-voda, elektrická energie je ve velké míře získávána z fotovoltaických panelů. Zpětně jsou využívány dešťové vody v objektu. V okolí objektu jsou navrženy mokřady a retenční plochy pro vsakování dešťových vod. Objekt byl posouzen z hlediska environmentálního českou metodikou SBToolCZ. Budova byla ohodnocena stříbrným certifikátem s výsledným dosaženým počtem bodů 7. Objekt byl posouzen v programu „Energie 2013“, jejímž výstupem jProject's goal is to test the large buildings' design options in regards to permanently sustainable construction. The author's aim is to design energy efficient multipurpose building, with minimal negative effects on environment. The positive impact on environment is visible on the preference of natural materials used in construction. External constructions of thermal conductivity coefficient at the level of passive standard are designed using objects of renewable energy. The location in Brno has been chosen for the proposed building, specifically the location known as brownfields. Lot is accessible from the street of Jan Babak, where public transport is available. The shape of the lot is in the form of incomplete oval with internal open atrium. The administrative part of the building takes half of the area with the rest of the area being used for other businesses, such as fitness centre and restaurant. Garages are proposed to be located underneath the main building, which is built on rigid structure. This rigid structure is a steel skeleton one with linked ceilings. The foundation of building is on stilt. The roof is of a flat type with variable slope, its structure and slope are of metal construction. Claddings are designed in the form of wooden structure filled with straw bales, the exterior is thermally insulated using fibreboard thermal insulation. Inner tract facade is proposed to be panelled with wooden planks. Photovoltaic panels will be placed both from the south and southeast of the outer oval. The rest of the facade will be panelled with grate for creepers. Only environment-friendly sources of energy are considered for the proposed building. Heating and cooling is based on the heat pump air-water system; using the rainwater as an example of renewing natural energy. The surroundings of the building are designed as meadows for of infiltration of rainwater. The proposed building has been assessed in terms of environmental sustainabilit

    A Study of a Logistics Transport Chain in the Transport of Selected Commodity from Eastern Europe to China

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    This article deals with a model of a logistics transport chain, which is the result of research for customers of selected commodities. Mineral water producers use sea transport for transporting their products to China nowadays. The Institute of Technology and Business in České Budějovice and the University of Žilina were asked to propose a new optimized logistics chain employing combined transport consisting of road and railway transport

    Problematic areas of accounting: some evidence from the Czech Republic

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    Accounting is a tool of evidence for reporting assets, equities, liabilities, expenses, revenues and profits or losses of the accounting unit. This information is collectively presented in financial statements, which are an essential source of information for external subjects. Nevertheless, the resulting financial statements are relevant only to the extent to which the information charged in the accounting is correct and error-free. For this reason, the aim of this article is to examine the individual areas recorded in accounting in terms of their possible bias due to an error. The objective of this article is to determine which of the areas of accounting are riskiest in relation to the occurrence of errors, and this in connection to the existence of an important foreign partner of the accounting unit. The risk of of the error occurrence is examined from the accountants' perspective. For this purpose, a questionnaire survey was used for data collection focusing on areas that are considered to be the most important by the accountants and the areas which are the most problematic. The receivables, expenses and revenues were indicated as the most significant. The areas of long-term assets, financial assets and inventories appear to be problematic due to tax impacts. Expenses, revenues, accruals and deferrals appear to be problematic due to issues with correct valuation. The difference in perception of risk of the error occurrence in relation to the existence of a foreign business partner was proven only for some accounting areas such as liabilities, inventories or expenses

    Pretransplantation seroreactivity in kidney donors and recipients as a predictive factor for posttransplant BKPyV-DNAemia

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    BK polyomavirus (BKPyV) often reactivates after kidney transplantation, causing BKPyV-associated nephropathy (BKPyVAN) in 1%–10% of cases with a potential detrimental effect on allograft survival. Kidney transplant recipients are regularly screened for BKPyV DNA in plasma. As this strategy may not always reduce the risk of BKPyVAN, other predictive markers are needed. To evaluate the role of pretransplant BKPyV-specific antibody, 210 kidney transplant recipients and 130 donors were screened for BKPyV DNA and BKPyV-specific antibodies. We found that the donor BKPyV immunoglobulin G (IgG) seroprevalence and antibody level were strongly associated with BKPyV-DNAemia and BKPyVAN, although multivariant analysis found the presence of anti-BKPyV-specific antibodies as a predictive factor only for BKPyV-DNAemia. The pretransplant recipient status had no effect on posttransplant BKPyV-DNAemia and BKVAN. BKPyV IgG levels remained stable in BKPyV-negative recipients during 1-year follow-up, while a considerable increase was observed in BKPyV-positive patients. The presence of anti-BKPyV-specific antibodies in kidney allograft donors is a good and reliable predictive marker for posttransplant BKPyV replication with relevance to risk stratification in transplant recipients

    Analysis of consumption tax dependence on beer consumption in the Czech Republic

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    The tax on alcohol falls under excise duties, which form part of the state budget. Alcohol is one of the most harmful psychotropic substances. There is probably no one in the Czech Republic who does not know beer. It's the most popular alcoholic beverage. The total amount of alcohol consumption is logically made by the consumption of each type of alcohol. Alcohol consumption in the Czech Republic is one of the largest in the EU according to the 2017 OECD results. It may also depend on the level of consumer income and the price of alcohol affected by the tax rate on alcoholic beverages. Furthermore, macroeconomic indicators such as unemployment, GDP growth and inflation may also affect consumption. The aim of our article is to determine whether the level of taxation will affect the reduction of beer consumption, whether the amount of wages will affect the amount of beer consumption, whether the ban on smoking in restaurants and public spaces will affect beer consumption.[IGA/FaME/2018/014
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