Template-Type: ReDIF-Article 1.0 Author-Name: Christina Bauer Author-Workplace-Name: Department of Marketing and Trade, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Jana Turčínková Author-Workplace-Name: Department of Marketing and Trade, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Product Elimination in German Industrial Companies: A Comparison Study with US and UK Industrial Companies Abstract: This paper focuses on the product elimination in German industrial companies, especially in the mechanical engineering sector. The Product Life Cycle (PLC) theory is based on the typical curve, which shows the different stages a product experiences over the time. The last stage, the so-called decline or elimination phase, is characterized with decreasing sales figures, low market share and shrinking profits. Therefore, it sounds logical that such products should be eliminated. This study is analyzing if these indicators really are the only reasons to start the elimination process of a product, or if there are other reasons triggering this decision too. This paper is based on results of personal structured interviews (n = 102) with representatives of German mechanical engineering companies. The data was processed with use of statistical software SPSS, mean values and standard deviations were calculated, and Spearman's rank order correlation value analysis was applied. The results of this study were then compared with other earlier studies: Avlonitis (1984), Hart (1988), and Mitchell et al. (1998). The main findings suggest that the data from the new German study are highly correlating with the data from the United States (Mitchell et al., 1998) and the United Kingdom (Avlonitis, 1984; Hart, 1988). The results show that the reasons to phase out a product have not changed over the time; neither are the reasons different in different economics. Keywords: product elimination, product deletion, product phase out, product life cycle, product management, engineering companies, Germany Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 585-596 Volume: 68 Issue: 3 Year: 2020 DOI: 10.11118/actaun202068030585 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030585.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030585.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202003-0013.txt Handle: RePEc:mup:actaun:actaun_2020068030585 Template-Type: ReDIF-Article 1.0 Author-Name: Petr David Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Lucie Formanová Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Adam Lisický Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Kristýna Torkošová Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Michaela Vetráková Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries Abstract: The taxation of alcoholic beverages in the EU member states varies despite the harmonization efforts. This situation has been caused by the relatively liberal tendencies in tax policies concerning the determination of excise duties on alcohol and alcoholic products. The main goal of the present research is to identify the relationship between the taxation of spirits, beer and wine on the one hand, and the production and consumption on the other hand. This dependence is examined through the correlation analysis of the degree of taxation and production/consumption. The highest values of negative correlation have been identified between the taxation and consumption/production of wine. The correlation suggests that tax aspects influence both the production and the consumption of wine. Lower values of correlation coefficients between the production/consumption and taxation of beer and spirits show that these taxes represent stable and well predictable revenues of the EU member states' budgets. The obtained results support the significance of fiscal function of these taxes. Thus, there is a contradiction between the main function of excise duties and the real state of affairs in the area of taxes on the consumption of alcohol and alcoholic beverages. These are facts to be considered in the future efforts to harmonize excise duties. Keywords: alcohol, taxation, fiscal effect, consumption, production Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 597-604 Volume: 68 Issue: 3 Year: 2020 DOI: 10.11118/actaun202068030597 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030597.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030597.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202003-0014.txt Handle: RePEc:mup:actaun:actaun_2020068030597 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Čampulová Author-Workplace-Name: Department of Statistics and Operation Analysis, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00, Brno, Czech Republic Author-Name: Roman Čampula Author-Workplace-Name: CDV - Transport Research Centre, Líšeňská 33a, 636 00, Brno, Czech Republic Title: Modelling Household Car Ownership in the Selected Regions of the Czech Republic Abstract: Car ownership models are essential for forecasting transport demand as well as for addressing the resulting impacts of traffic emissions and appropriate measures. The paper presents the multinomial logit model for the selected regions of the Czech Republic analysing the relationship between household car ownership and household characteristics such as household income, number of household members and number of children. The model was applied to data collected by questionnaire survey conducted in two Czech cities Litoměřice and Písek in the years 2017 and 2019. In total, three car ownership categories were specified: one car, two cars, three and more cars. The results showed that household income and the number of household members owning a driving licence has a positive impact on owning two and more cars. Besides that, it was also found out that the number of cars owned by a household is influenced by the number of retired pensioners and a possibility to use a company car. Keywords: car ownership, multinomial logit model, household characteristics, Czech Republic, Litoměřice, Písek Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 605-612 Volume: 68 Issue: 3 Year: 2020 DOI: 10.11118/actaun202068030605 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030605.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030605.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202003-0015.txt Handle: RePEc:mup:actaun:actaun_2020068030605 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Hornungová Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 61200, Brno, Czech Republic Author-Name: Kateřina Petrová Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 61200, Brno, Czech Republic Author-Name: František Milichovský Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 61200, Brno, Czech Republic Title: Modeling Cause and Effect Relationships of Strategy Map Using Economic and Social Performance Factors in the Organizational Culture Abstract: The paper deals with the possibility to use a strategy map as a tool for the management of a company's strategy. The objective of the paper is to introduce performance factors that are included in the map, playing an important role in the evaluation of economic and social indicators. According to defined factors we stated the performance model with a focus on three important corporate perspectives such as economic, working environment, and the local community. These perspectives are considered such an important part of the strategic management of the business and can help an organization to define and assess progress towards the attainment of its objectives. The introductory part of the article presents the reduction of economic and social factors of performance and further uses this information to draft a strategy map, specific to the chosen sector. Establishment of causal link schemes among the individual strategic objectives, mutually linked and influencing each other, leads to the confirmation that the success of the strategy depends on many factors. Keywords: strategy map, business strategy, economic factors, social factors, factor analysis, performance, models, organizational culture Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 613-624 Volume: 68 Issue: 3 Year: 2020 DOI: 10.11118/actaun202068030613 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030613.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030613.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202003-0016.txt Handle: RePEc:mup:actaun:actaun_2020068030613 Template-Type: ReDIF-Article 1.0 Author-Name: Jaroslav Sedláček Author-Workplace-Name: Department of Finance, Faculty of Economics and Administration, Masaryk University in Brno, Lipová 41a, 602 00 Brno, Czech Republic Title: Non-Financial Reporting of Industrial Corporations - A Czech Case Study Abstract: Scientific research and studies from recent years point to the growing interest of large multinational corporations in publishing reports that inform the public not only about their performance, but also about their behavior in terms of social responsibility and long-term sustainability. These are not only effects in the context of their success, but also the negative impacts of their environmental, social and administrative activities. Although corporate responsibility reporting integrating financial and non-financial information is becoming a standard practice, these approaches have not yet been investigated or published in the Czech region. Therefore, the aim of the research was to determine how the new quality of reporting is perceived by Czech industrial corporations. Data for empirical research were excerpted from reports published in 2018. To verify the generally perceived assumption of a positive correlation between the size of corporations and the quality of their reports, respectively between reporting quality and corporate performance, eight hypotheses have been formulated. The Chi-Square independence test was used to confirm or refute the hypotheses. The tests confirmed a significant dependence of reporting quality on the size of the corporation. A positive correlation was also found between quality of report and performance, but the expected negative correlation between indebtedness could not be demonstrated. Keywords: non-financial information, corporate social responsibility, corporate annual report, environmental social and governance reporting, global reporting Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 625-636 Volume: 68 Issue: 3 Year: 2020 DOI: 10.11118/actaun202068030625 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030625.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030625.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202003-0017.txt Handle: RePEc:mup:actaun:actaun_2020068030625 Template-Type: ReDIF-Article 1.0 Author-Name: Nikola Soukupová Author-Workplace-Name: Department of Management, Faculty of Economics, University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic Author-Name: Markéta Adamová Author-Workplace-Name: Department of Management, Faculty of Economics, University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic Author-Name: Růžena Krninská Author-Workplace-Name: Department of Management, Faculty of Economics, University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic Title: Industry 4.0: an Employee Perception (Case of the Czech Republic) Abstract: Considering the fact that the initiative Industry 4.0 started in the Czech Republic in 2016, it is still a relatively unexplored topic. However, there is a significant lack of researches, which examines the perception of Industry 4.0 by employees whose jobs are directly threatened by Industry 4.0. The aim of the paper was found out how Czech employees perceive Industry 4.0 and whether a general pattern can be created for a group of employees who perceive it as a potential threat to their existence based on their characteristics (age, gender, education, and the job position). Information about this initiative is often tendentiously presented by media, even managers don't have precise information about the benefits and outcomes of Industry 4.0. Industry 4.0 from the employees' point of view is connected with job loss or substitution of human work by robots. And this state might build barriers to implementation Industry 4.0. Keywords: initiative industry 4.0, social impact of Industry 4.0, employees, Czech Republic, discriminant analysis, large companies, production Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 637-644 Volume: 68 Issue: 3 Year: 2020 DOI: 10.11118/actaun202068030637 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030637.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun202068030637.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202003-0018.txt Handle: RePEc:mup:actaun:actaun_2020068030637