scholarly journals Global Aspects of the Gastronomic Trends and Innovations

2021 ◽  
Vol 92 ◽  
pp. 04014
Author(s):  
Miroslava Kostkova ◽  
Pavlina Pellesova
Keyword(s):  
Service Providers ◽  
Research Question ◽  
Marketing Research ◽  
Value Added ◽  
Online Questionnaire ◽  
Global Trends ◽  
Flexible Adaptation ◽  
Definition Of ◽  
The Relationship ◽  
Repeated Visit

Research background: The current conditions of globalization come to a necessity of flexible adaptation and efficient use of the resources. The companies compete with each other and try to attract customers through an attractive offer that determine the global trends. Purpose of the article: The aim of the article is to examine the introduction of new gastronomic trends and innovative solutions into the offer of restaurants in the Czech Republic and their acceptance on the customer side. Methods: The article examines the opinion about the product, marketing and organizational innovations, their economic success and attractiveness of the offer to clients. Marketing research based on the online questionnaire survey between providers of the gastronomic services and the customers is used. Explored was the relationship between the qualitative factors of the service and the repeated visit by consumers from the perspective of catering service providers. The Chi quadrate test of independence is used for the evaluation of the research question and two hypotheses as well. The method of comparison including the results of previous research and the synthesis of research conclusions are used. Findings & Value added: The identification of new trends can be an inspiration for entrepreneurs in the development of new products and in the introduction of service innovations. The definition of the significant gastronomic trends of Czech gastronomic companies can be used for gastronomy business and can bring a higher customer satisfaction and tourist attendance for the establishments and destination.

scholarly journals In my remembered country: what poetry tells us about the changing perceptions of volcanoes between the nineteenth and twenty-first centuries

2020 ◽  
Vol 3 (1) ◽  
pp. 73-87
Author(s):  
Arianna Soldati ◽  
Sam Illingworth
Keyword(s):  
English Language ◽  
Qualitative Content Analysis ◽  
Research Question ◽  
Human Perception ◽  
Time Frame ◽  
Negative Events ◽  
Culturally Appropriate ◽  
Definition Of ◽  
The Relationship ◽  
Selection Of

Abstract. In this study we investigate what poetry written about volcanoes from the 1800s to the present day reveals about the relationship between volcanoes and the societies and times represented by poets who wrote about them, including how it evolved over that time frame. In order to address this research question, we conducted a qualitative content analysis of a selection of 34 English-language poems written about human–volcano interactions. Firstly, we identified the overall connotation of each poem. Then, we recognised specific emerging themes and grouped them in categories. Additionally, we performed a quantitative analysis of the frequency with which each category occurs throughout the decades of the dataset. This analysis reveals that a spiritual element is often present in poetry about volcanoes, transcending both the creative and destructive power that they exert. Furthermore, the human–volcano relationship is especially centred around the sense of identity that volcanoes provide to humans, which may follow from both positive and negative events. These results highlight the suitability of poetry as a means to explore the human perception of geologic phenomena. Additionally, our findings may be relevant to the definition of culturally appropriate communication strategies with communities living near active volcanoes.

scholarly journals Létezik olyan, hogy nőies, férfias és semleges emotikon? : 12 emotikon minősíthetőségének vizsgálata egy kérdőíves attitűdvizsgálat alapján

2021 ◽  
Vol 47 ◽  
pp. 91-103
Author(s):  
Dorottya Osváth
Keyword(s):  
Language Use ◽  
Research Question ◽  
The Internet ◽  
Online Questionnaire ◽  
Attitude Survey ◽  
Visual Appearance ◽  
Main Research ◽  
Focal Area ◽  
And Gender ◽  
The Relationship

This paper is related to research on language use on the Internet and gender linguistics. It briefly describes an online questionnaire attitude survey conducted in November 2020. In this questionnaire, it was examined whether women and men communicate differently in the discourse-type called chat, in the opinions of informants who filled in the questionnaire. This main research question was addressed by the overall research in several different ways. One focal area was the use of emoticons. In the study I present the results of one task from the questionnaire that asked informants to classify twelve emoticons as feminine, masculine, or neutral without any context. Therefore, classification had to be performed based on the way the emoticons were represented. The twelve emoticons were shown to the informants in a picture attached to the task. According to the results some tendencies can be identified in the visual appearance of emoticons which can imply feminine, masculine, or neutral qualification even without context. But these are only general statements whose contextual validity is shaped by certain factors. For instance, the nature of the relationship between two communicating parties can affect what emoticons are used, regardless of the gender of the parties.

scholarly journals In my remembered country: what poetry tells us about the changing perceptions of volcanoes

2019 ◽  
Author(s):  
Arianna Soldati ◽  
Sam Illingworth
Keyword(s):  
English Language ◽  
Qualitative Content Analysis ◽  
Research Question ◽  
Human Perception ◽  
Time Frame ◽  
Negative Events ◽  
Culturally Appropriate ◽  
Definition Of ◽  
The Relationship ◽  
Selection Of

Abstract. In this study we investigate what poetry written about volcanoes from 1800 to the present day reveals about the relationship between humanity and volcanoes, including how it evolved over that time frame. In order to address this research question, we conducted a qualitative content analysis of a selection of 34 English-language poems written about the human-volcano interactions. Firstly, we identified the overall connotation of each poem. Then, we recognized specific emerging themes and grouped them in categories. Additionally, we performed a quantitative analysis of the frequency with which each category occurs throughout the decades of the dataset. This analysis reveals that a spiritual element is often present in poetry about volcanoes, transcending both the creative and destructive power that they exert. Furthermore, the human-volcano relationship is especially centred around the sense of identity that volcanoes provide to humans, which may follow from both positive and negative events. These results highlight the suitability of poetry as a means to explore the human perception of geologic phenomena. Additionally, our findings may be relevant to the definition of culturally appropriate communication strategies with communities living nearby active volcanoes.

The effect of social embeddedness on bloggers’ creativity

2014 ◽  
Vol 38 (3) ◽  
pp. 399-416 ◽  
Author(s):  
Hsiu-Hua Cheng
Keyword(s):  
Competitive Advantage ◽  
Web Sites ◽  
Service Providers ◽  
Social Embeddedness ◽  
Hierarchical Regression ◽  
Online Questionnaire ◽  
Content Type ◽  
Structural Embeddedness ◽  
Relational Embeddedness ◽  
The Relationship

Purpose – Blogs provide opportunities for bloggers to create. This creativity can attract audiences and generate commercial success for blog service providers (BSPs). Thus to obtain competitive advantage, such providers should stimulate their bloggers to produce creative content. The purpose of this paper is to adopt social embeddedness and creativity theory to explore factors influencing blogger creativity. Design/methodology/approach – An online questionnaire and an online embeddedness system are used to collect data from 353 bloggers, including data on their motivation, integration ability, structural and relational embeddedness and creativity. Hierarchical regression is applied for statistical analysis. Findings – Analytical results show that structural embeddedness and relational embeddedness affect blogger creativity. Additionally motivation negatively moderates the relationship between structural embeddedness and creativity, and integration ability negatively moderates the relationship between relational embeddedness and creativity. Research limitations/implications – This study applies social embeddedness to elucidate the relationships among quantity and quality of professional knowledge and creativity. This study also discusses the moderating effect of motivation and integration ability on the relationship between social embeddedness and creativity. Practical implications – Creative articles by bloggers can popularise a blog platform, as they can retain bloggers and attract new bloggers. Therefore, for BSPs enhancing the creative performance of bloggers is one way to obtain competitive advantage. Originality/value – The study contributes to knowledge of social embeddedness and creativity on blog web sites, and importantly, this study develops a model that explains how antecedents influence blogger creativity.

Segmentation-based Wireframe Generation for Parametric Modeling of Human Body Shapes

2021 ◽  
pp. 1-13
Author(s):  
Jida Huang ◽  
Tsz Ho Kwok
Keyword(s):  
Human Body ◽  
Research Question ◽  
Design Guidelines ◽  
Parametric Modeling ◽  
Learning Performance ◽  
The Neural Network ◽  
Segmentation Methods ◽  
Body Shapes ◽  
Definition Of ◽  
The Relationship

Abstract Wireframes have been proved useful as an intermediate layer of the neural network to learn the relationship between the human body and semantic parameters. However, the definition of the wireframe needs to have anthropological meaning and is highly dependent on experts' experience. Hence, it is usually not easy to obtain a well-defined wireframe for a new set of shapes in available databases. An automated wireframe generation method would help relieve the need for the manual anthropometric definition to overcome such difficulty. One way to find such an automated wireframe generation method is to apply segmentation to divide the models into small mesh patches. Nevertheless, different segmentation approaches could have various segmented patches, thus resulting in various wireframes. How these different sets of wireframes affect learning performance? In this paper, we attempt to answer this research question by defining several critical quantitative estimators to evaluate different wireframes' learning performance. To find how such estimators influence wireframe-assisted learning accuracy, we conduct experiments by comparing different segmentation methods on human body shapes. We summarized several meaningful design guidelines for developing an automatic wireframe-aware segmentation method for human body learning with such verification.

scholarly journals Formation of a Sustainable Mechanism of Preferential VAT Taxation of Exports as Evidenced by the Russian Federation Practice

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 190
Author(s):  
Elena Sidorova ◽  
Ekaterina Sebechenko ◽  
Yury Kostyukhin ◽  
Diana Boboshko ◽  
Alexey Kostin ◽  
...  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Service Providers ◽  
Tax Compliance ◽  
Value Added ◽  
Foreign Service ◽  
Stable Conditions ◽  
Bona Fide ◽  
The Russian Federation ◽  
Definition Of

In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion. The main objective of this study is to supplement the theoretical and methodological foundations of transforming the system of indirect taxation of exports in the Russian Federation based on the analysis of legal precedents. We analyzed the foreign trade statistics for the Russian Federation and the volumes of export VAT; we also studied the court rulings in VAT-related tax disputes. Based on our analysis of the court cases, we discovered the main schemes of unlawful application of VAT preferences, such as “false exports”, introduction of additional layers of intermediaries, and use of agency services by exporting sellers. In addition, we formulated two problematic scenarios where bona fide transactions fall under the definition of such schemes. Specifically, these two scenarios include services contracts by foreign service providers that are reclassified by the tax authorities with an aim to challenge the offsetting of incoming VAT amounts and the specifics of applying VAT to transactions involving compensation-free transfer of goods to foreign legal entities. To minimize the number of tax disputes, we suggest that certain provisions of the Russian legislation are amended with more detail. The proposed innovations can positively affect international trade as they bring more easily understandable and stable conditions for the development of businesses engaged in cross-border service provisioning. At the same time, a reduction in the number of disputes based on the tax authorities’ subjective opinion of taxpayers’ activities would allow the tax authorities to concentrate on clearer and more objective criteria of tax compliance by Russian companies, thus simplifying tax administration in one of the domains of tax law.

scholarly journals Import Operations with Goods: Features of Taxation and its Accounting Reflection

2020 ◽  
Vol 10 (513) ◽  
pp. 276-285
Author(s):  
N. O. Lytvynenko ◽  
◽  
M. M. Nashkerska ◽  
Y. Y. Fal ◽  
◽  
...  
Keyword(s):  
Economic Activity ◽  
Value Added ◽  
Income Taxation ◽  
Tax Credit ◽  
Personal Account ◽  
Value Added Tax ◽  
The Subject ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship

The article, based on the analysis of views of scholars on the essence of the term of «import operation» and establishing the relationship of its content with the terms of «import activity» and «import», suggests a generalized definition of the term of «import operations with goods» as an aggregate of inter-relational actions, that are carried out by the subject of one country by means of buying (acquiring) commodity and material valuables from a resident of another country with mandatory or optional crossing of the customs border for further use (consumption) of such assets or their marketing. Import operations with goods are part of import activities. On analyzing the current legislative and normative regulations of foreign economic activity, the peculiarities of import operations carried out by entrepreneurial entities in Ukraine were disclosed and some inconsistencies in the accounting display of certain costs related to customs clearance of goods during import together with tax credit for the operations on the import of goods into the customs territory of Ukraine were identified. In order to correctly define the income taxation base for enterprises that carry out import operations with goods, it is proposed to differentiate (with the appropriate guidance, provided in the annex to the regulation on accounting policy) the non-base costs related to customs clearance of imported goods as those included in the original cost of goods under the article «Other expenses», and those related to the costs of certain period. The article proposes particular directions for improving the reflection in the system of double-recording of the tax credit on the operations of the import of goods into the customs territory of Ukraine, which will ensure compliance with the indicators both in the value added tax declaration and on the taxpayer’s personal account, considering their analytical context.

scholarly journals Does value added of intellectual capital influence voluntary disclosure? The moderating effect of CSR practices

2020 ◽  
Vol 19 (4) ◽  
Author(s):  
Jamel Chouaibi ◽  
Salim Chouaibi
Keyword(s):  
Social Responsibility ◽  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Research Question ◽  
Value Added ◽  
Moderating Effect ◽  
Added Value ◽  
Socially Responsible ◽  
Thomson Reuters ◽  
The Relationship

Research Question: Does the effect of corporate social responsibility (CSR) practices and value added of intellectual capital (VAIC), is contingent on the intellectual capital (IC) information disclosure policy adoption in the Environmental, Social and Governance (ESG) companies? Does CSR have a moderating effect on the relationship between VAIC and IC disclosure? Motivation: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure. Idea: This study examines how CSR practices moderate the relationship between the added value of intellectual capital (VAIC) and voluntary disclosure of IC in the world's most committed ESG companies in business ethics. Data: The data were collected from Thomson Reuters ASSET4 database from four countries to analyze data of 153 listed companies selected from the Environmental, Social and Governance (ESG) index between 2015 and 2019. Tools: To test study’s hypotheses, we applied linear regression with a panel data using the Thomson Reuters ASSET4 database. Findings: Two main results can be derived: First, the integration of CSR into company strategy is positively associated with voluntary IC disclosure. Second, the interaction between CSR practices and VAIC is a determinant of this type of disclosure to reduce the asymmetry of information and the conflict of interest. Contribution: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure.

Model of a Performance Measurement System for Maintenance Management

2017 ◽  
pp. 194-214
Author(s):  
José Contreras ◽  
Carlos Parra ◽  
Adolfo Crespo Márquez ◽  
Vicente González-Prida ◽  
Fredy A. Kristjanpoller ◽  
...  
Keyword(s):  
Balanced Scorecard ◽  
Economic Value ◽  
Value Added ◽  
Maintenance Management ◽  
Performance Measurement System ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Definition Of ◽  
Key Indicators ◽  
The Relationship

This chapter book will analyze different systems of indicators by which maintenance management is evaluated. The models analyzed are: 1) The Balanced Scorecard. 2) The Alsyouf Model. 3) The Maintenance Scorecard Model. 4) The Metrics for Maintenance of SMRP (Society of Maintenance and Reliability Professionals). 5) The EN-15341-Maintenance Key Performance Indicators (European Standard). This paper presents a model for indicators based on various hierarchical levels and different functions and processes taking place in a maintenance department. With this model a comprehensive assessment of the most important aspects at all levels of the organization is achieved and shows the relationship between the various indicators to understand the overall performance of maintenance management and so align departmental objectives with the strategic objectives. Also is developed the C-KPI-M model, which is the definition of 18 chains of key indicators for viewing the cause and effect of the maintenance KPI that contribute to achieving the maximum Economic Value Added (EVA).

scholarly journals CUSTOMER RELATIONSHIP MANAGEMENT DAN PERFORMANSI PELABUHAN

2017 ◽  
Vol 4 (1) ◽  
pp. 59
Author(s):  
Devi Triyani ◽  
David Aroschi Lasse ◽  
Widodo Widodo ◽  
Husni Hasan
Keyword(s):  
Service Providers ◽  
Relationship Management ◽  
Value Added ◽  
Added Value ◽  
Direct Impact ◽  
Transportation Services ◽  
Mediation Service ◽  
Positive Direct ◽  
The Impact ◽  
The Relationship

The research objective is to determine the impact of relationship management with land transportation service providers to the performance of the port with a mediation service that adds value to the PT. Indonesia Vehicle Terminal (IKT), Tanjung Priok, Jakarta. The study uses a quantitative approach to associative and the data processed by the program LISREL 8.8. The sample was 100 of service users with quota sampling technique. Data analysis was conducted using descriptive and inferential statistical path analysis. The results show: relationship management with providers of land transportation services have a direct positive impact and significant to the performance of the port, services that provide added value affect prositive direct impact and significant to the performance of the port, the relationship management with providers of land transportation services have a positive direct impact and significant to the service that provides value added, and the relationship management with providers of land transportation services have positive indirect impact and significant to the performance of the port with a mediation service that adds value. The conclusion is relationship management with providers of land transportation services has an impact on the performance of the port with a mediation service that adds value, therefore performance can be improved through the port relationship management with providers of land transportation services and services that provide added value.

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