"Kraj\u0148\u00E1k, Michal" . "Rozhodovac\u00ED anal\u00FDza v kontextu zm\u011Bn sazeb dan\u011B z p\u0159idan\u00E9 hodnoty u slu\u017Eeb s vysok\u00FDm pod\u00EDlem lidsk\u00E9 pr\u00E1ce" . "978-80-248-2552-6" . . . "27510" . . "2"^^ . . "Randov\u00E1, Kate\u0159ina" . "10"^^ . . . . . . "Rozhodovac\u00ED anal\u00FDza v kontextu zm\u011Bn sazeb dan\u011B z p\u0159idan\u00E9 hodnoty u slu\u017Eeb s vysok\u00FDm pod\u00EDlem lidsk\u00E9 pr\u00E1ce" . "2"^^ . "2012-02-01+01:00"^^ . "The paper is focused on the impact of potential transfer of hairdressing services from the standard to the reduced value added tax rate. Due to this legislative change the suppliers of these services would gain available funds. The aim of this paper is to identify the optimal way of their using by application of the decision analysis method. The relevant data were obtained by a questionnaire research. During the decision making the respondents take into account various criteria, whose weight is determined by Saaty\u00B4s method. The selected alternative of using shows the best combination of the highest usability and the lowest risk level. Besides of decision analysis method the deductive and comparison method are used in this paper."@en . "Decision Analysis in the Context of Changes of Value Added Tax Rates in the Labour Intensive Services"@en . . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 dopady p\u0159\u00EDpadn\u00E9ho p\u0159eveden\u00ED slu\u017Eeb holi\u010Dstv\u00ED a kade\u0159nictv\u00ED ze z\u00E1kladn\u00ED do sn\u00ED\u017Een\u00E9 sazby dan\u011B z p\u0159idan\u00E9 hodnoty. Uvedenou legislativn\u00ED zm\u011Bnou by t\u011Bmto provozovatel\u016Fm vznikly voln\u00E9 finan\u010Dn\u00ED prost\u0159edky. C\u00EDlem p\u0159\u00EDsp\u011Bvku je aplikac\u00ED metody rozhodovac\u00ED anal\u00FDzy stanovit nejvhodn\u011Bj\u0161\u00ED zp\u016Fsob jejich vyu\u017Eit\u00ED. P\u0159\u00EDslu\u0161n\u00E1 data byla z\u00EDsk\u00E1na pomoc\u00ED dotazn\u00EDkov\u00E9ho pr\u016Fzkumu. P\u0159i rozhodov\u00E1n\u00ED zohled\u0148uj\u00ED respondenti r\u016Fzn\u00E1 krit\u00E9ria, jejich v\u00E1ha je stanovena Saatyho metodou. Zvolen\u00E1 alternativa vyu\u017Eit\u00ED vykazuje nejlep\u0161\u00ED kombinaci nejvy\u0161\u0161\u00ED u\u017Eitnosti a nejni\u017E\u0161\u00ED m\u00EDry rizika. Mimo metodu rozhodovac\u00ED anal\u00FDzy jsou v p\u0159\u00EDsp\u011Bvku vyu\u017Eity metody komparace a dedukce." . . "MEKON 2012 : the CD of participants' reviewed papers from 14th International Conference" . . "Rozhodovac\u00ED anal\u00FDza v kontextu zm\u011Bn sazeb dan\u011B z p\u0159idan\u00E9 hodnoty u slu\u017Eeb s vysok\u00FDm pod\u00EDlem lidsk\u00E9 pr\u00E1ce"@cs . "[911E2F37D2DE]" . "Risk; Usability; Saaty\u00B4s method; Decision Analysis; VAT Rates; Value Added Tax"@en . "RIV/61989100:27510/12:86081919" . "Decision Analysis in the Context of Changes of Value Added Tax Rates in the Labour Intensive Services"@en . . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 dopady p\u0159\u00EDpadn\u00E9ho p\u0159eveden\u00ED slu\u017Eeb holi\u010Dstv\u00ED a kade\u0159nictv\u00ED ze z\u00E1kladn\u00ED do sn\u00ED\u017Een\u00E9 sazby dan\u011B z p\u0159idan\u00E9 hodnoty. Uvedenou legislativn\u00ED zm\u011Bnou by t\u011Bmto provozovatel\u016Fm vznikly voln\u00E9 finan\u010Dn\u00ED prost\u0159edky. C\u00EDlem p\u0159\u00EDsp\u011Bvku je aplikac\u00ED metody rozhodovac\u00ED anal\u00FDzy stanovit nejvhodn\u011Bj\u0161\u00ED zp\u016Fsob jejich vyu\u017Eit\u00ED. P\u0159\u00EDslu\u0161n\u00E1 data byla z\u00EDsk\u00E1na pomoc\u00ED dotazn\u00EDkov\u00E9ho pr\u016Fzkumu. P\u0159i rozhodov\u00E1n\u00ED zohled\u0148uj\u00ED respondenti r\u016Fzn\u00E1 krit\u00E9ria, jejich v\u00E1ha je stanovena Saatyho metodou. Zvolen\u00E1 alternativa vyu\u017Eit\u00ED vykazuje nejlep\u0161\u00ED kombinaci nejvy\u0161\u0161\u00ED u\u017Eitnosti a nejni\u017E\u0161\u00ED m\u00EDry rizika. Mimo metodu rozhodovac\u00ED anal\u00FDzy jsou v p\u0159\u00EDsp\u011Bvku vyu\u017Eity metody komparace a dedukce."@cs . . . "S" . "Rozhodovac\u00ED anal\u00FDza v kontextu zm\u011Bn sazeb dan\u011B z p\u0159idan\u00E9 hodnoty u slu\u017Eeb s vysok\u00FDm pod\u00EDlem lidsk\u00E9 pr\u00E1ce"@cs . . . . "RIV/61989100:27510/12:86081919!RIV13-MSM-27510___" . . "Ostrava" . "Ostrava" . . "Vysok\u00E1 \u0161kola b\u00E1\u0148sk\u00E1 - Technick\u00E1 univerzita Ostrava" . "166298" .