L66 - Food; Beverages; Cosmetics; Tobacco; Wine and SpiritsNávrat zpět

The paper deals with the primary research which is focused on visitors of the tourist region of Northern Moravia and Silesia and which was carried out in the autumn months of the year 2013. The main objective of the paper is proving the mutual relation of cultural tourism and regional gastronomy in the area of the Moravian-Silesian Region by the method of the questionnaire survey and the mathematical-statistical method in the mutual dependence of cultural tourism and regional gastronomy in the above mentioned area. The introductory part deals with the theoretical base of the stated issues. Subsequently objectives and hypotheses of the research are presented and results of the research are described. The final synthesis of discovered data specifies focusing on interests of potential visitors which will serve to increasing and improving the quality of the portfolio of requested services for participants engaged in the development of tourism in the researched locality.

Companies still have to fight for their market position. Positive attitude to environment can be a vital competitive advantage. But each benefit needs some investment. Environmental costs play a vital role in the companies today. The company does not usually know about these costs from a financial accounting. Therefore companies implement environmental managerial accounting, which enables managers to make all key decisions. The companies use a different methods to keep all the costs under control. One of them is standard cost method. The aim of this paper is to capture environmental costs in Alfa company, which operates in the food industry and in the practical part explain and point out to the benefits of using standard cost method.