Template-Type: ReDIF-Article 1.0 Author-Name: Simona Miškolci Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 5, 613 00 Brno, Česká republika Title: The direct economic impact of alternative types of the rural tourism Title: Hodnocení přímého ekonomického vlivu vybraných forem venkovské turistiky Abstract: Rural tourism has come to occupy a prominent position in the debate about rural restructuring in all OECD countries, partly because of demand changes which favour rural tourism and partly because rural agencies recognise a need to provide economic activities with potential for growth in a rural economy in which traditional providers of rural employment (such as agriculture) have been shedding labour at a rapid rate.Well-designed strategy is essential to its success in impacting on the rural economy. The structures for collaboration and co-operation must be developed and combined with a process of education and training. Co-operative effort must be effective and sustainable. The tourism related businesses should not be isolated from the larger community and its issues.The principal motivation for a community, business or region to serve tourists is generally economic. An individual business is interested primarily in its own revenues and costs, while a community or region is concerned with tourism's overall contribution to the economy, as well as social, fiscal and environmental impacts. A good understanding of tourism's economic impacts is therefore important for the tourism industry, government officials, and the community as a whole.The principal objective of the study, that is reported here, was to determine the potential income of farmers from the provision of agro-tourism services. First, the paper reviews selected results of the visitor spending survey in alternative types of rural tourism of the region Southeast (Czech Republic); second the direct economic benefit of the agro-tourism in this region is estimated, and finally, critical factors reducing the effectiveness of agro-tourism as a rural development instrument are drawn. Keywords: rural tourism, agro-tourism, visitor spending, income generation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 101-108 Volume: 53 Issue: 6 Year: 2005 DOI: 10.11118/actaun200553060101 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200553060101.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200553060101.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200506-0010.txt Handle: RePEc:mup:actaun:actaun_2005053060101 Template-Type: ReDIF-Article 1.0 Author-Name: Danuše Nerudová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Societas Europaea - tax and legal aspects Title: Societas Europaea - daňové a právní aspekty Abstract: The paper deals with the introduction of the new EU legal form of corporation - Societas Europaea (SE) and its tax and legal aspects. It identifies the basic legal regulations and possible ways of SE establishment. The paper tries to analyse all the changes of the directives in the area of taxation connected with SE implementation. It points out that even though the SE means the simplification in the area of company law, the problems connected with taxation still continue, because of the lack of common regulation and correct implementation. As a result in the area of taxation SE is facing the same problems as any other company. The paper further discusses the possible solutions and suggests that common consolidated tax base for the SE could increase not only the effectiveness and competitiveness of the companies themselves but also of the EU in worldwide. Keywords: Societa Europaea (SE), community law, merger, parent company, subsidiary, home state taxation, common consolidated tax base, internal market Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 119-128 Volume: 53 Issue: 6 Year: 2005 DOI: 10.11118/actaun200553060119 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200553060119.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200553060119.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200506-0012.txt Handle: RePEc:mup:actaun:actaun_2005053060119 Template-Type: ReDIF-Article 1.0 Author-Name: Milan Palát Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Erich Maca Author-Workplace-Name: Kotlářská 44, 602 00 Brno, Česká republika Title: Analysis of the development of selected indicators of the demographic statics and dynamics of the Czech Republic in 1993-2003 Title: Analýza vývoje vybraných ukazatelů demografické statiky a dynamiky České republiky v letech 1993-2003 Abstract: The paper is aimed at the presentation of findings obtained in the study of the average level, variability, dynamics, developmental trends and a short-time point extrapolation prediction of the population in the Czech Republic and their structure according to gender and scale of the economic generation. In addition to the exact evaluation of the selected indicators, the analysis is also aimed to general rates of natural reproduction of population and their movement in the defined territorial unit and time interval 1993-2003. There are also presented relative rates of marriages, divorces, live births and deaths to mid-year population. Keywords: population, sex and economic generation, movement, dynamics, trend, short-time prediction, Czech Republic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 129-144 Volume: 53 Issue: 6 Year: 2005 DOI: 10.11118/actaun200553060129 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200553060129.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200553060129.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200506-0013.txt Handle: RePEc:mup:actaun:actaun_2005053060129