Resumé In my thesis, I focus on issues related to the change of the concept of the business establishment, part of the business establishment and purchase of a business establishment in relation with the recodification of the Czech private law. After the introduction in the first chapter, the second chapter deals with the concept of business establishment. Business establishment within the meaning of section 502 of the Civil Code is a newly conceived as an organized set of assets and liabilities created by an entrepreneur, based on his will, are used to pursue his activities. A business establishment is presumed to comprise everything that is typically used for its operation. Thus, in accordance with the propositions of the European Court of Justice was to Czech private law enshrined the concept of the intent of the entrepreneur. The third chapter deals with the parts of the business establishment, specifically definition of the business establishment and reflection on the possibility of using jurisdiction and professional publications under the previous arrangements to similar issues. The fourth chapter deals with the purchase of the business establishment specified in the provisions of section 2175 et seq. Civil Code. In context of the new regulation on purchase of the business establishment, I focus on...

Cette étude a pour objectif d’analyser l’influence de l’information multidimensionnelle diffusée à travers les sites boursiers sur la confiance de l’investisseur individuel, ainsi que tester l’effet médiateur de la confiance sur la relation informations/intention d’achat des actions.À partir d’une étude qualitative exploratoire et une étude quantitative auprès de 180 investisseurs individuels, nous montrons que la forme et la qualité de l’information influencent la confiance de l’investisseur. La qualité du site boursier exerce aussi un effet sur la confiance. De même, la confiance joue un rôle de médiateur partiel sur la relation informations/intention d’achat des actions. / This study aims to analyze the influence of multidimensional information disseminated through the stock-exchange websites on the confidence of individual investors, as well as test mediating effect of trust on the relationship information/ purchase intent actions.From a qualitative exploratory study and a quantitative study of 180 individual investors, we show that the shape and quality of the information affect investor confidence. Stock-exchange website quality also has an effect on trust. Similarly, trust plays a partial mediator of the relationship information/ intention to purchase shares.

Augmented reality (AR) allows the enrichment of the physical world by adding virtual computer-generated digital information in real time to it (Furht, 2014). This provides marketers with previously unimagined options for reaching out and engaging with customers. Having the power to put the (virtual) products in the hand of customers, creates interesting opportunities for the users to engage with a brand, service or product (Yaoyuneyong et al., 2016). Although the AR market is expected to grow exponentially by the year 2020 (Digi-Capital, 2016) and several companies already tried to expand their business with the technology, little is known about whether AR is able to enrich the customers’ shopping behaviour and thus yield favourable outcomes such as increased product knowledge, positive attitudes and higher purchase intentions. This thesis quantitatively addresses the research gap with an experimental method to determine the causal effect of the IKEA AR application on these customer dimensions in comparison to a product experience on the website. Generation Y has been chosen as an appropriate sample to experimentally discover effects on shopping behaviour. Finally, the shopping-oriented AR application is perceived as highly enjoyable and useful, and further evoked higher purchase intentions than its website counterpart. Moreover, the attitude towards the product was not found to be a main driver, but the engaging experience and the conveyed unique product knowledge itself.

Technology is becoming more central to people’s lives than ever before, and the most widely embraced technological device on the consumer market are mobile phones. This creates an ever-increasing market place for mobile apps, which during 2016 had revenues amounted to 88.3 billion U.S. dollars. The number is expected to increase, and together is estimated to generate 188.9 billion U.S. dollars in revenues 2020. One of the industries affected by this strong online presence is direct selling, where branded mobile apps have started to be used as a sales tool for sales representatives. The apps aim to facilitate the sales representatives’ daily work and bring new opportunities to engage with the end customers in a more convenient way. However, limited research exists about how the sales representatives experience the branded mobile apps in the industry. The purpose of this paper is to explore the sales representatives’ behavior and attitude towards using branded mobile apps within the direct selling industry. This study has been conducted by a quantitative descriptive and exploratory study using a survey. Sales representatives that placed an order exceeding 100 Euros during the last three weeks in five Western culture countries for one direct selling company were targeted. In total, 460 responses were gathered. The result gave some valuable insights although the initial hypothesized benefits could not be confirmed. The findings instead suggest separate items that contributed the most to sales representatives’ satisfaction and purchase intentions. In order to increase satisfaction among sales representatives, branded mobile apps used in direct sales should 1) facilitate the interaction with the company, 2) be easy to navigate with, 3) provide relevant information, 4) be convenient to shop from, and finally 5) work as a good conversation topic in a social context. Further on, the item identified to have the greatest contribution to purchase intentions is how convenient the app is to shop from, i.e. the same as number 4) above. The future challenge for the direct selling industry and its managers is thus to take advantage of these insights and further study how the attributes more practically can be implemented for their business. By focusing on these actions in the creation and development of branded mobile apps, the direct selling industry can expect to achieve higher satisfaction among their sales representatives and also increase their purchase intentions. / Dagens teknik har blivit en allt mer central del i människors liv, och den vanligaste enheten på konsumentmarknaden idag är mobiltelefoner. Detta har skapat en ständigt ökande marknad för mobilappar, som år 2016 genererade 88.3 miljarder U.S. dollar. Antalet appanvändare framöver förväntas att öka, och tillsammans generera 188.9 miljarder U.S. dollar i intäkter år 2020. En av de branscher som påverkats av denna starka närvaro online är direktförsäljning, där appar har börjat användas som försäljningsverktyg för konsulenterna. Apparna syftar till att underlätta konsulenternas dagliga arbete och ge nya möjligheter att engagera sig med slutkunderna på ett lättare och mer fördelaktigt sätt. Dock existerar det lite forskning och kännedom om hur konsulenterna upplever användandet av appar i branschen. Syftet med detta examensarbete är att undersöka försäljningsrepresentanternas beteende och attityd gentemot att använda appar inom direktförsäljningsbranschen. Studien har varit både beskrivande och undersökande, och har genomförts genom en samla in kvantitativ data med hjälp av en enkätundersökning. Kunder som har lagt en order över 100 Euros de tre senaste veckorna i fem västeuropeiska länder för ett direktförsäljningsföretag har studerats. Totalt erhölls 460 svar. Resultatet gav flertalet värdefulla insikter, även om de initiala hypoteserna syftade till att undersöka olika fördelar inte kunde bekräftas. Resultaten föreslår istället separata aspekter med störst påverkan på hur nöjda konsulenterna är, samt deras köpintentioner. För att öka nöjdheten bland konsulenter bör appar som används i direktförsäljning 1) underlätta samspelet med företaget, 2) vara lätta att navigera med, 3) tillhandahålla relevant information, 4) vara bekväm att handla från och slutligen 5) fungera som ett bra samtalsämne i ett socialt sammanhang. Vidare kunde det ses att den identifierade aspekten som bidrar mest till konsultenternas köpintentioner är hur bekvämt appen är att handla från, det vill säga samma aspekt som identifierades för konsulenters tillfredställelse under nummer 4) ovan. Den framtida utmaningen för direktförsäljningsindustrin och dess chefer är således att utnyttja dessa insikter och studera vidare hur dessa aspekter kan lämpas mer i praktiken för deras företag. Genom att fokusera på dessa åtgärder vid skapandet och utvecklingen av appar kan direktförsäljningsindustrin räkna med att erhålla högre tillfredsställelse bland sina konsulenter, samt att även öka deras köpintentioner.

Master of Agribusiness / Agricultural Economics / Allen M. Featherstone / As the single largest asset class on the agriculture sector’s balance sheet, real estate is clearly a significant component of America’s farming community’s well-being and key to production agriculture. Purchasing farmland requires a significant commitment of capital, and one of the chief considerations for producers when contemplating purchasing a property is the return they can expect to receive from their investment over the course of its productive life. The traditional Net Present Value approach to investment valuation is difficult to implement since estimating cash flows over the life of the property is extremely difficult due to uncertainty in yields and commodity prices. By using historical price, yield, and cost data, this thesis develops a net present value spreadsheet model that uses simulation to determine an expected cash flow per acre. This expected cash flow can then be used to determine the gross cash flow from a particular farm over the term of the investment. While not explicitly accounting for non-direct expenses in the model such as returns to management, the techniques discussed provide a solid foundation for a more thorough enterprise analysis and give the producer an estimate of cash flows independent of short-term management decisions.

D. Tech. (Marketing, Department of Marketing and Sport Management, Faculty of Management Sciences) Vaal University of Technology / The concept of green marketing has gained prominence in academia in recent years with concomitant implications for marketing strategy. The considerable attention accorded to green marketing is accentuated by concerns about global climate change and its threat to the sustainability of livelihoods. As the debate on green marketing continues to unfold, there are important issues yet to be addressed, one of which relates to the antecedents of green consumer buyer behaviour and selection attributes of green products. In view of the growing importance of green consumer buyer behaviour in contemporary markets, the purpose of the present study was to examine empirically the antecedents of green consumer buyer behaviour and the selection attributes of Generation Y consumers. The Generation Y cohort was considered as the ideal target population for the present study owing to its size, bespeaking a profitable market segment with the potential to provide a “snap-shot” of future pro-environmental behavioural intentions. The theories of Reasoned Action and Consumption Values provided the theoretical lens through which to examine and delineate the antecedents of green consumer buyer behaviour and the selection attributes of Generation Y consumers in the context of a developing country such as South Africa. The present study adopted a sequential mixed-methods methodology that commenced with a qualitative study and was followed by a quantitative study. For the qualitative study, data were collected from a purposively selected Generation Y student sample comprising sixteen participants. The principle of technical saturation was employed to ascertain the adequacy of the sample size. The credibility and trustworthiness of the qualitative study were achieved through pretesting of the interview guide, bracketing, prolonged ngagement with participants, member checks, peer de-briefing, an audit trail of the interviewing process and researcher reflexivity. The analysis of the qualitative data was conducted through the use of content and thematic analyses. The qualitative study identified environmental attitude, environmental concern, social influence, environmental responsibility, government influence, selection attributes and green purchase intention as the main determinants of green purchase behaviour. The qualitative study also revealed that the demand for green products is thwarted by marketing-related barriers such as high prices, misleading green marketing messages and unavailability of products. In line with the methodology of the study, the determinants of green purchase behaviour that emerged from the qualitative study were further examined through a quantitative study. The data for the quantitative study were generated from a conveniently selected Generation Y student sample of 386 respondents, using a structured selfadministered questionnaire. The historical evidence method and the pre-conditions of multivariate data analysis (confirmatory factor analysis) guided the determination of the sample size for the quantitative study. The statistical data analysis procedures utilised for the quantitative study were descriptive statistics, reliability and validity analysis, correlation analysis, confirmatory factor analysis and structural equation modelling. Prior to questionnaire administration, a pilot study was conducted to improve the accuracy of the survey instrument. The collected quantitative data were analysed using the Statistical Package for the Social Sciences (SPSS) 22.0 and Analysis of Moment Structures (AMOS) 22.0. The preliminary data analysis involved the process of coding and checking the distribution of scores. The results of the normality test revealed that the data were not normally distributed. Thus, non-parametric statistics were employed for correlation analysis and for testing gender difference in green consumer buyer behaviour. The Mann-Whitney U Test and the Kruskal-Wallis Test revealed that Generation Y female consumers are more apt to engage in pro-environmental behaviours than their male counterpartsIn order to verify the reliability of the measurement items, Cronbach’s alpha coefficient, the item-to-total values and composite reliability were computed. In addition, the validity of the survey instrument was enhanced through content, convergent, discriminant and predictive validities. The reliability and validity measures employed in the present study attested that the survey instrument utilised in the quantitative study was both reliable and valid. The results of correlation analysis indicated that environmental concern, environmental attitude, environmental responsibility, government influence, social influence and selection attributes have a positive association with green purchase intention. The correlation analysis also revealed a weak association between green purchase intention and actual purchase behaviour. Prior to testing the hypothesised relationships, the fitness of the measurement and structural models was assessed. The model fit indices that included the chi-square value over degree of freedom ( 2/df), Goodness-of-Fit Index (GFI), Root Mean Square Error of Approximation (RMSEA), Comparative Fit Index (CFI), Incremental Fit Index (IFI) andTucker-Lewis Index (TLI) yielded satisfactory results that are consistent with acceptable thresholds, demonstrating that the measurement and structural model fitted well with the data. The posited relationships were tested using structural equation modelling. The hypotheses testing results revealed that green purchase intention was significantly and positively influenced by environmental attitude, environmental concern, social influence, environmental responsibility and selection attributes, but not by government influence. The results also showed that the relationship between green purchase intention and actual purchase behaviour was moderated by selection attributes. The findings of the study imply that marketers need to formulate and implement green marketing strategies that enhance environmental attitudes and concerns, initiate programmes that foster environmental responsibility, understand the selection attributes of Generation Y consumers and utilise social networks to stimulate pro-environmental behaviours. The results also suggest that the South African government needs to re-invigorate its environmental initiatives to foster green purchase intention and the purchase of green products. Finally, the study also provided evidence that suggests an insignificant relationship between green purchase intention and actual purchase behaviour. This result suggests an urgent need by marketers to understand the underlying factors causing the gap between green purchase intention and actual purchase behaviour. To effectively promote green consumer buyer behaviour, marketers need to understand the determinants of green purchase intention and craft effective strategies to translate green purchase intentions into actual purchasing behaviour. The findings of the present study provide avenues for further study in a discipline that is increasingly gaining theoretical and practical prominence. Future research efforts should consider the use of an integrated research model that encompasses more variables, utilising a broader sample frame and employing a longitudinal study in order to enhance the generalisability of the research findings. Overall, the study offers valuable insights for stimulating green purchase behaviour among the potentially profitable Generation Y cohort and equips marketers with green marketing strategies to position green products competitively in the marketplace.

The thesis is concerned with comparison of different aspects of a transfer of a control over assets of a joint stock company based on an Agreement on Sale of Enterprise and Share Purchase Agreement. First, an enterprise and shares are defined and then the thesis is concerned with obligatory aspects of an Agreement on Sale of Enterprise and of Share Purchase Agreement. Afterwards, the thesis compare both legal regulations from pint of view of transfer of rights and obligations to the purchaser of the enterprise/shares, from the point of view of liability for defects, from the corporate point of view (consent of the general meeting of the respective joint stock company) and finally comparison from the point of view of competition law (necessary consent of the Anti-monopoly Office or at the European level necessary consent of the Commission).

The main goal of this degree work is the application of methods of multiple criterion assessment of options for the choice of new vehicles. I have used three methods with cardinal information in this degree work. It is possible to classify these methods according to a calculation procedure, which is used for finding a compromise option. I have chosen the method of weighted sum based on the principle of the benefit maximilization, the method TOPSIS based on the distance minimalization from the ideal option, and the method ELECTRE III based on the preferential relation. I have used these methods for determination of the compromise option for the purchase of new vehicles. I have compared vehicle running costs and purchase costs with current costs delivered from a building company and then I have determinated an annual saving of costs. At the end of this degree work I have given renewal models which I have determined through the optimal method in the case of the renewal of worn-out equipment. I have analysed the problem from more views, from the view of the multiple criterion assessment of options, then from the costs view and finally from the view of renewal models.

This thesis describes sales of company - accounting and tax problems, general accounting methods, accounting treatment of the sale of the general method of purchase of the net assets and according to Czech accounting standards and tax consequences under the tax system in the Czech Republic.

This thesis compares assets deals under Czech and German law. It provides an analysis of the concept of a business undertaking from the point of view of Czech and German law, draws attention to the various transfer mechanisms of a business undertaking, and assesses and compares the position and risks of the purchaser and third parties when buying a business. The first part of the thesis defines the concept of a business undertaking under Czech law and explains its nature under German law, taking into account that German law has no legal definition of a business undertaking. The chapter concludes with an explanation of the similar aspects of the understanding of a business undertaking in both countries, while also highlighting the differences under Czech and German law. In the second part of the thesis, business undertakings as an object of purchase are examined by means of a comparative method. An analysis of the two different ways of structuring the transfer of a business undertaking is provided: transfer of the whole business undertaking vs its transfer as an aggregate of individual items through a singular succession. The third part of the thesis is dedicated to the position of the purchaser, focussing mainly on the risk of assumption of debts pertaining to the business undertaking and the...