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Manifestations of Behavioural Accounting in Agriculture
LENCOVÁ, Kristýna
The bachelor thesis is focused on the analysis and identification of the manifestations of behavioral accounting inside an agricultural establishment. The enterprise "Agro Liblice, s. r. o." was chosen as the object of this thesis. The behavioral approach will be analyzed in the area of subsidies that the enterprise is a receiver of. The thesis deals with the process of obtaining subsidies, as well as the relationship between the enterprise and the subsidiess and the accounting of investment subsidies.
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Behavioral economics - how expensive is a bonus.
ZLÁMALOVÁ, Klára
In my bachelor thesis I focused on a relatively new field - behavioral economics. I tried to explain the main ideas concisely, I briefly described a history. Then I focused on the concrete topic and phenomenom - a bonus. I descibed the concept of the word ?gratis?, I wrote down the way how one of the behavioral economists - Dan Ariely see the whole problem, he claims that people are literally dazed by the word ?gratis?. I have been tested this idea through the using of questionnaires. 35 With using of two types of questionnaire I have researched if people are affected by bonus. If there are some changes in decisions of people when there is or it is not a free small product as a bonus. In my questionnaires people have chosen one object from two offered. In first type of questionnaire there was no bonus, in the second type there was added a pen for free as a bonus to one from the offered objects and I observed the changes in preferences of consumers. In total I collected 205 answered questionnaires and then I have evaluated the hypothesis using a software STATISTICA. I tried to answer if consumers´sex, level of education, job situation or a bonus have some influence on consumers´making decisions on the market. In my experiment I only found that sex has some influence on consumers. Men and women often have chosen different offer. I can´t verify positive influence of added bonus on consumers´ decisions. On the other hand, people have chosen the object without the added bonus more often, when they got the type of questionnaire without bonus than when they got the second type - with added bonus.
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Behavioral economics - how anchor affects demand
PODHOROVÁ, Nikola
My bachelor thesis is focused on behavioral economics. Behavioral economics are based on psychology, sociology and economics. One chapter is dedicated to the psycho-logical direction - behaviorism. I'm interested in the topic: how to anchor affects demand. In my thesis examine the theory in practice, the goal of the experiment is to prove whether people, that they really let anchor to affect them. I called 120 respondents, whose were divided into two groups, each group had its own version of the questionnaire. Each version was equipped with different primary anchor, which causes groups have different results. Both questionnaires contained the same four questions. The data are processed in the STATISTICA program with using ANOVA. Type the questionnaire with which related primary anchor, influenced respondents offered prices. The first questionnaire had the primary anchor wedding ring and a the second one had massage. But it also happened, that some respondents did not offer anything. Naming a star for them are worthless. The issues that included questionnaires, had an impact on the decision-making level of education and the latter type of questionnaire. For other questions failed to demonstrate that they have influences on decision-making.
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