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- ItemFood prices, taxes, and obesity in Canada and its implications for food taxation(Technická Univerzita v Liberci, 2019-03-15) Clark, Stephen J.; Dittrich, Ludwig O.; Law, Stephen M.; Stará, Dana; Barták, Miroslav; Ekonomická fakultaAn important health financing issue facing Canada and other OECD countries are the health consequences of obesity. Food group prices can be used to estimate the model if one is interested in a reduced form model of the determinants of obesity and nutrient prices should be used if one is interested in estimating a structural model of obesity that is more amenable to interpretation for policy purposes. The goal of the study is to introduce new nutrient price model and shows its superiority of food group model based on Canadian data Using available data from the Canadian Community Health Survey, food group prices, and constructed nutrient indexes, we confirm the superior performance of variations in nutrient prices compared to variations in food group prices to explain variations in the body mass index (BMI) of Canadians. Results for nutrients indicate that taxing fat and carbohydrates and subsidizing protein would reduce BMI. The implicit tax on fat from dairy supply management is one of the only nutrient-targeted taxes in Canada. In the alternate model, few food group price coefficients are statistically significant. We find that a tax on away-from-home food would reduce the BMI of Canadians. Currently, expenditure on restaurant meals is taxed at the federal level and at the provincial level in all provinces except Alberta and Saskatchewan. The proposed model may be also used for future discussion of the food taxation in other countries where food taxation is not used and the special taxation of restaurant food is not introduced.
- ItemDecision tree modelling of e-consumers’ preferences for internet marketing communication tools during browsing(Technická Univerzita v Liberci, 2019-03-15) Sabaitytė, Jolanta; Davidavičienė, Vida; Straková, Jarmila; Raudeliūnienė, Jurgita; Ekonomická fakultaThe successful development of internet marketing is based on scientifically proven decisions designed for the comprehensive analysis and evaluation of internet marketing communication tool selection. Different layers of internet marketing phenomena, such as communication tool profiles and characteristics of customers and strategies for different stages of purchase models, are widely analysed. However, it has been noted that modern management theories lack scientific research on the comprehensive analysis and evaluation of internet marketing communication tools, including the relevant characteristics of electronic consumers profiles based on their generational aspects and their life cycle stages. It is therefore necessary to analyse the stages of an electronic consumer’s journey and define the most relevant communication tools and application uses during every stage by aiming to improve customer satisfaction and marketing performance. The goal of this research is to determine the most significant internet marketing communication elements in the purchase phase of the electronic consumer journey cycle using the mathematical decision tree approach for different types of customers, using the generation theory as a segmentation tool. The literature analysis on electronic consumer’s behaviour, generation theory application possibilities in marketing and internet marketing communication tools was carried out. The research methodology includes eye-tracking and descriptive and comparative statistical analysis methods (decision tree models), which create the preconditions for the evaluation of electronic consumers’ explicit and tacit reactions to the use of internet marketing communication tools during the purchase phase of an electronic consumer´s journey. It was established that comparable statistically significant different preferences for internet marketing communication tools, at the purchase phase during a browsing task, exist for baby boomers, X, Y and Z generations.
- ItemThe level of organizational culture as a constant challenge for company management – an empirical research in the Czech Republic and Poland(Technická Univerzita v Liberci, 2019-03-15) Sokolova, Marcela; Zubr, Vaclav; Cierniak-Emerych, Anna; Dziuba, Szymon T.; Ekonomická fakultaOrganizational culture (OC) is a concept, which is defined from many different perspectives. For example, Schein defines culture as a pattern of shared fundamental assumptions learned by a group as it overcomes both external adaptation and internal integration obstacles, whereby group member use is efficient enough to be considered valuable and which is taught to new members as the right way of meandering through the equivalent future obstacles. According to Dubkēvič & Barbars OC comprises structured behaviour (especially leadership style), language, rituals, ceremonies, myths, heroes, etc. The aim of this study is to examine the level of organizational culture in the Czech Republic and Poland, i.e. to make a comparison. In the questionnaire survey’s framework, 1,574 questionnaires were received in the Czech Republic, 1,476 questionnaires were processed, 433 questionnaires were received in Poland and 360 questionnaires were included in the evaluation for the same reason as the Czech questionnaires. Since it has been a long-term study in the Czech Republic, more respondents were recruited, in Poland it was the first survey within the co-operation – pilot version. The obtained data was evaluated using Microsoft Excel 2016 and IBM SPSS v. 24. Descriptive statistics tools, correlation and nonparametric Mann-Whitney U-test were used to evaluate the data at significance level p = 0.05. The results show that innovative culture is a better model than bureaucratic or supportive culture. Managers should develop an innovative and supportive culture. There are statistically significant differences in innovative organizational culture index evaluation between the Czech Republic and Poland. Statistically significant difference was observed in the organizational culture index evaluation, mainly depending on the organization’s size and on the respondent’s job position in the Czech Republic. The statistically significant difference in the organizational culture index evaluation in Poland was demonstrated depending on the organization’s size.
- ItemEstimation of international tax planning impact on corporate tax gap in the Czech Republic(Technická Univerzita v Liberci, 2019-03-15) Moravec, Lukáš; Rohan, Jan; Hinke, Jana; Ekonomická fakultaThere are many studies focusing on VAT (value added tax) tax gap but very few relevant studies that deal with the corporate income tax loss. The studies vary particularly in their methodology, databases and interpretation. In the case of the Czech Republic the studies resulted in a range between CZK 57 billion tax gap and CZK 12.5 billion corporate tax revenue gain caused by the tax planning. The main aim of the paper is to calculate the corporate income tax efficiency rate for the Czech Republic and compare it with other member states. The indicator of corporate income tax efficiencyis important for the calculation of the tax revenue without profit shifting (RWS) indicator and then thesubsequent corporate income tax gap estimation for 2013-2015, which is the second goal of the paper. The RWS indicator gives an overview of the Czech Republic´s amount of loses/gains relating to the corporate tax base erosion and corporate profit shifting. In the case when the actual corporate income tax revenue takes a higher value than the revenue without profit shifting indicator the jurisdiction benefits from the profit shifting operations. The opposite situation results in tax revenue losses caused by profit shifting to other “more attractive” tax jurisdictions. Authors’ study re-estimation results in approximately CZK 9.404 billion tax gap caused by base erosion and profit shifting instead of 12.5 billion CZK that shows EPRS’s study for period 2013. The third aim of the paper is to deal with the difference between input data from Eurostat database and official data from General Financial Directorate.
- ItemModelling internationalization of high growth firms: micro level approach(Technická Univerzita v Liberci, 2019-03-15) Korsakienė, Renata; Kozak, Vratislav; Bekešienė, Svajonė; Smaliukienė, Rasa; Ekonomická fakultaThe role of owners/professional managers has been recognized as a vital in the development processes of high growth firms (HGFs), contributing to countries’ productivity and competitiveness. The purpose of the paper is to identify and analyse some of the most significant factors, impacting internationalization of HGFs by investigating the attitudes of owners and professional managers. Theoretical discussion, related to international entrepreneurship, entrepreneurial traits and entrepreneurial perceptions, has led to the development of the research instrument. The analysis is based on a quantitative approach: the survey focuses on Lithuanian HGFs. The sample comprises 353 firms, included in the annual Gazelle list. The study does not reveal the difference between the attitudes of owners and professional managers. The results corroborate previous investigations disclosing that the traits of entrepreneurs and managers, matching entrepreneurial tasks, are good predictor of HGFs internationalization. The importance of external incentives, perceived by the owners and managers, are decreasing while HGFs internationalization is increasing. The joint effect of entrepreneurial traits and perceptions of internal and external barriers are good predictors of HGFs internationalization. The findings of the study are useful for the policy makers in the financial support decision making process and in the development of additional training programs. The implications for the managers of HGFs lie in the possibility to assess their personality traits and conclude about their suitability to that task. The research fills the gap in the extant knowledge by investigating micro-level factors and provides valuable findings on HGFs in Eastern European country.
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