Template-Type: ReDIF-Article 1.0 Author-Name: Šárka Velčovská Author-Workplace-Name: Department of Marketing and Business, Faculty of Economics, VŠB-Technical University of Ostrava, 17. listopadu 2172/15, 708 00 Ostrava-Poruba, Czech Republic Author-Name: Fridrik Rafn Larsen Author-Workplace-Name: Faculty of Business Administration, School of Social Sciences, University of Iceland, Sæmundargata 2, 102 Reykjavík, Iceland Title: The Impact of Brand on Consumer Preferences of Milk in Online Purchases: Conjoint Analysis Approach Abstract: The aim of the paper is to determine preferences of Czech consumers in online shopping of long-life semi-skimmed milk and to identify the importance of milk attributes in their online buying process, with focus on brand. Specifically, the study is focusing on: 1) identification of the importance of a brand in comparison with packaging, price and quality label in online purchases, 2) finding milk with maximum utility for consumers, and 3) revealing the most preferred brand of milk when other attributes stay the same. Data were collected in September 2018 through an online survey, using full-profile conjoint analysis. A total of 185 respondents 18+ living in the Czech Republic, selected by quota sampling method concerning the role of men and women in household food purchases, completed a questionnaire. Research results reveal that brand is the most important extrinsic quality cue affecting milk choice in online purchases, with relative importance 50.3%. The importance of other surveyed attributes is balanced, with 18.6% for packaging, 17.6% for price and 13.5% for quality label. Comparison of consumer preferences for three different brands of milk with otherwise the same attributes revealed the highest preference for brand coming from the region. A familiar brand plays a key role in maintaining a competitive position in the online grocery market. Keywords: brand, conjoint analysis, consumer behaviour, consumer preferences, milk market, online grocery shopping, product profile, quality cues, survey Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 345-356 Volume: 69 Issue: 3 Year: 2021 DOI: 10.11118/actaun.2021.032 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun.2021.032.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun.2021.032.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202103-0005.txt Handle: RePEc:mup:actaun:2021.032 Template-Type: ReDIF-Article 1.0 Author-Name: Lukáš Moravec Author-Workplace-Name: Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 00 Praha-Suchdol, Czech Republic Author-Name: Jana Hinke Author-Workplace-Name: Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 00 Praha-Suchdol, Czech Republic Author-Name: Monika Borsiczká Author-Workplace-Name: Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 00 Praha-Suchdol, Czech Republic Title: Fiscal Effect of VAT Control Statement - Case Study of the Czech Republic Abstract: This article first aims to identify the final fiscal amount of the VAT control statement in the selected region and then to transform it to determine the theoretical fiscal amount in the entire Czech Republic. The second goal is to identify a possible impact of VAT control statements on tax evasion. For this purpose, the following tools have been used: calls for submission of control statements, reasons to initiate inspection arising from matching the control statements, tax audits, and the process to remove tax doubts. Using the foregoing tools, the theoretical fiscal revenue is quantified and then compared with the VAT gap from 2015 to 2016. The VAT gap is measured by adjusting the gross domestic product; the data from the national accounts database published by the Czech Statistical Office are used as the basic data source. The authors have arrived at the conclusion that once the financial administration implemented the selected tools for total tax collection, then right after implementing the VAT control statements in 2016 the VAT gap slightly decreased in comparison with the previous year (and in proportion to year-on-year comparison of GDP), which resulted in the increase in the overall VAT collection. Keywords: value added tax, control statement, fiscal effect, payer, tax evasion Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 365-377 Volume: 69 Issue: 3 Year: 2021 DOI: 10.11118/actaun.2021.034 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun.2021.034.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun.2021.034.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202103-0007.txt Handle: RePEc:mup:actaun:2021.034 Template-Type: ReDIF-Article 1.0 Author-Name: Bohumil Král Author-Workplace-Name: Department of Management Accounting, Prague University of Economics and Business, Nám. W. Churchilla 4, 130 67 Prague, Czech Republic Author-Name: Grzegorz Mikołajewicz Author-Workplace-Name: Department of Controlling, Financial Analysis and Valuation, Poznań University of Economics and Business, Al. Niepodległości 10, 61-875 Poznań, Poland Author-Name: Jarosław Nowicki Author-Workplace-Name: Department of Controlling, Financial Analysis and Valuation, Poznań University of Economics and Business, Al. Niepodległości 10, 61-875 Poznań, Poland Author-Name: Libuše Šoljaková Author-Workplace-Name: Department of Management Accounting, Prague University of Economics and Business, Nám. W. Churchilla 4, 130 67 Prague, Czech Republic Title: Management Accountants' Professional Competences: Requirements In the Czech Republic and Poland. The Normative Approach and Business Practice Abstract: The aim of this paper is to ascertain, from the normative ("should be" - academic experts) and business practice ("is" - management accountants) perspective, whether and to what extent management accountants' competence requirements differ between the Czech Republic and Poland and if so, to indicate the reasons for such differences. Both groups of respondents, as well as both countries have they own specific characteristics, but also share some common qualities. All respondents emphasize an important role that management accountants play in modern companies and suggest the necessity of developing standards and requirements for this position. The study is unique, since it compares different perspectives of management accountants' professional competences expected by academic and business practice in two neighbouring countries (the Czech Republic and Poland) with their own specific institutional environment. Keywords: management accountant, controller, professional competence, education, skills, experience, quality assurance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 379-393 Volume: 69 Issue: 3 Year: 2021 DOI: 10.11118/actaun.2021.035 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun.2021.035.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun.2021.035.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-202103-0008.txt Handle: RePEc:mup:actaun:2021.035