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Obmedzovanie škodlivej spotreby v Európskej únii pomocou daňových nástrojov
Černáček, Kristián
The diploma thesis is focused on consumption taxes in the European Union, their changes and impacts on limiting harmful consumption. The author of the diploma thesis examines the level and change of consumption tax rates in EU countries, the development of average and median wages, prices of goods of harmful consumption and the costs caused by harmful consumption. The main goal of the diploma thesis is to find out whether it is possible to effectively reduce consumption by increasing tax rates. The secondary goal is to define the amount of consumption taxes in the EU, to find out prices and wages. In the Czech Repub-lic, find out the level of consumption, calculate the elasticity of demand and compare the results with the results of a questionnaire survey. Based on the findings, evaluate the effectiveness of the tax policy and propose measures.
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Technologicky významné mikroorganismy v nápojovém průmyslu
Prokopová, Linda
This bachelor thesis was elaborated in 2019 and 2020 at the Department of Post-Harvest Technology of Horticultural Products of the Faculty of Horticulture, Mendel University in Brno. Bachelor thesis deals with the division of microorganisms, description of their nutrition and reproduction, important genera in terms of both positive and negative. The influence of microorganisms for food industry and important fermentation processes for beverage industry is described. All important microorganisms for the production of wine, beer, spirits and milk fermented beverages are included. The work also follows the microorganisms, which cause various defects in the bev-erage.
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Příprava a hodnocení odrůdových destilátů z hroznů
Šimek, Fabián
The aim of the thesis was to process grapes of several vine varieties by two different methods and to prepare microsamples of distillates. Then by using chemical, physical and sensory methods evaluate and compare used varieties, technology of spirits production and selected quality parameters. The diploma thesis was developed in the years 2018 – 2020 at the Institute of Postharvest Technology of Horticultural products, at the Faculty of Horticulture in Lednice of Mendel University in Brno. Thesis describes the production technology, quality parameters and legislation of spirits from grapes and wines. The experimental part of the thesis is devoted to the production of these distillates and compares two methods of processing grapes for distillation. First method was preparing wine by traditional way, which is then distilled. Second method was an alternative approach, where the grapes was processed similar to fruits distillates, where the grapes are not pressed, but ferment on skins and distilled with them also.
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Unusual Spiritual Experiences in the context of Occulture
Horská, Kateřina ; Nešpor, Zdeněk (advisor) ; Pokorný, Vít (referee) ; Václavík, David (referee)
This work studies the environment of contemporary alternative spirituality in the Czech Republic, specifically unusual spiritual experiences and techniques for inducing them. It is based on long-term field research utilizing the method of participant observation carried out primarily in the environment of neo-shamanism, but also the use of psychedelics, dark therapy, and other movements and practices. I perceive and analyze these practices both as psychotechnologies - i.e. techniques through which their users strive to alter their thinking - as well as spiritual techniques aimed at establishing and cultivating a relationship with the spiritual world. The focus of this study is a comparison of neo-shamanism and other practices in three main aspects: the induction of experiences, the connection between spiritual experiences and the actor's life as a whole, and the changes in the perception of reality brought about by long- term practicing. I point out that in all these areas, techniques traditionally thought of as closely related exhibit fundamental differences. A non-negligible part of this study consists of methodological and theoretical considerations. I show that the field of alternative spirituality has many specifics compared to other religious environments, and that mainstream methodological...
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Beer Consumption Patterns in Europe
Zobal, Vladimír ; Janda, Karel (advisor) ; Špolcová, Dominika (referee)
This thesis intends to verify and quantify relationship between microeconomics, macroe- conomics and social variables with annual beer consumption per capita. To assess dif- ferences in tastes in groups of countries, the concept of beer, wine and spirit drinking countries is used to separate the influences. Firstly, the general model for all European countries is estimated with the use of panel data techniques on data from 2000 to 2013. The results and findings from the first model are subsequently used as a building blocks for specific model for The Czech Republic. The Czech Republic has over a long period the highest annual consumption per capita. Still the share consumed in hospitality expe- riences persistent downward trend. All data are collected on annual basis and with only country-aggregated level of detail. Keywords Beer, Wine, Spirits, Consumption Patterns, Beer Demand, Beer Drinking Countries, Be- havioral Economics Author's e-mail Vladimir.Zobal@gmail.com Supervisor's e-mail Karel-Janda@seznam.cz 1
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The Socialist Bar and Bartender Phenomenon
Kreuzerová, Barbora ; Houda, Přemysl (advisor) ; Franc, Martin (referee)
This dissertation deals with the profession of bartender between years 1958 and 1988 in socialist Czechoslovakia. It describes the development of mixology after the WW2 and difficulties it was facing in the socialist period up to late Eighties. Through interviews with contemporary witnesses, the author examines bad habits, shortcomings and abuses of the system behind the bar. Attention is paid to the availability and shortages of different kinds of alcohol and non-alcoholic drinks. The author also looks at bartenders as illicit moneychangers. The work analyses regulatory laws valid at this period and offers compact description of the most interesting and popular bars in Prague at that time.
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Optimal Alcohol Taxation in the Czech Republic according to the Laffer Curve Theory
Šebestová, Tereza ; Janíčko, Martin (advisor) ; Slaný, Martin (referee)
This bachelor thesis examines the relationship of excise duties on spirits and beer and its revenues in the Czech Republic from 1994 to 2014 according to the Laffer Curve theory and tries to find the optimal tax point using the regression analysis. Optimal taxation is defined in order to be revenue-maximising. According to this requirement I defined the optimal taxation on spirits at the rate 17 035 CZK/hl/pure alcohol and the optimal taxation on beer at the rate cca 27/CZK/degree Plato. Both of these rates lie on the left side of the current taxation and therefore I claim that the tax burden is too high and its decline would brings the state higher revenues.
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Misleading Commercial Practices with a Focus on Intellectual Property Rights Infringements
Málková, Lucie ; Horová, Olga (advisor) ; Klečka, Jiří (referee)
This master's thesis deals with a topical subject of intellectual property rights infringements as an example of a misleading commercial practice. The aim of the theoretical part is an analysis of the available data covering the topic. The paper also contains Czech and European statistics of goods infringing intellectual property rights. The thesis then focuses mainly on the issue of an illegal alcohol trade. The objective of the practical part is an analysis of consumer preferences and behaviour of Prague residents in the purchase and consumption of spirits. Another objective is an analysis of a change of consumer preferences and behaviour of Prague residents as an impact of recently revealed cases of a sell of harmful alcohol. The objectives are met via a quantitative questionnaire survey.
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Beer, wine and spirits in Czech society in 2012
Vinopal, Jiří
In September 2012 CVVM SOÚ AV ČR enriched the research project Pubs and Beer in Czech Society that is under way since 2004, with new questions about the position of different sorts of drinks in Czech society. This release presents information about image of beer, wine and spirits, how it is perceived by Czech public and also describes basic consumption patterns of these drinks.
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