Template-Type: ReDIF-Article 1.0 Author-Name: Mohieddin Almanae Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Organizational environment and its effects on performance - Applied study in Insurance Companies in Libya Title: Prostředí organizace a jeho dopad na výkon - aplikovaná studie v libyjských pojišťovnách Abstract: This study aims at analyzing organizational environment prevailing in the studied community, and its effect on performance. It also determines type of relationship between organizational environment elements and recognizes which of them, has more influence on personnel performance than the remainder. The study was conducted in three insurance companies, in Libya and it was based on a questionnaire form randomly distributed among the study sample.The study comes from the thesis ofinding of that the constituent elements of the organizational environment vary in their degree of effect on personnel performance. The study, likewise, resulted in dissatisfaction of personnel regarding some aspects of work including absence of co-ordination between units, vagueness of the relationship between them and absence of concern to personnel, and absence of carefulness, social and cultural care and recreation necessary for personnel.Based on the findings, the researcher presents a set of recommendations most of which focused on improvement of organizational environment prevailing in companies with giving more concern to such positive and negative material and moral factors in the work field represented in encouraging highly qualified and competent personnel and giving much concern to their feelings as well. Keywords: organizational environment, organizational factors, material and moral factors, psychological factors, environmental factors and performance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 9-22 Volume: 55 Issue: 3 Year: 2007 DOI: 10.11118/actaun200755030009 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030009.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030009.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200703-0001.txt Handle: RePEc:mup:actaun:actaun_2007055030009 Template-Type: ReDIF-Article 1.0 Author-Name: Svatopluk Kapounek Author-Workplace-Name: Ústav financí, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Lubor Lacina Author-Workplace-Name: Ústav financí, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Money supply growth and inflation - the monetary policy strategy of the European Central Bank Title: Růst nabídky peněz a inflace - měnová strategie Evropské centrální banky Abstract: The main aim of this article is to find out whether there is a significant relationship between money supply growth and inflation in the Eurozone. For this reason, the monetary policy strategy of the European Central Bank (ECB) has been evaluated. Since the establishment of the ECB in January 1999 to May 2003 the ECB's monetary policy strategy consisted of three main elements: a quantitative definition of price stability, a prominent role for money in the assessment of risks to price stability (aggregate M3 as a reference value), and a broadly based assessment of the outlook for price developments. Nevertheless, since May 2003 M3 or any other monetary aggregate has lost its prominent role in the ECB's strategy. Therefore the nowadays ECB's monetary policy strategy consists of a quantitative definition of the primary objective of price stability and an analytical framework based on two pillars - economic analysis and monetary analysis. These two pillars are used by the ECB's Governing Council in the overall assessment of risks to price stability and in monetary policy decisions.The empirical part of this article is based on time series correlation between money supply growth and inflation in selected member countries of the Economic and Monetary Union (EMU - Eurozone) during the period 1995-2005. The time series are divided into two parts. The first part covers data for selected member countries of the European Union from 1995 till 1998, i.e. before the establishment of the EMU. Whereas the second part includes data for the whole Eurozone since its official start in 1999 to 2005. The time series are adjusted by SARIMA models. Keywords: growth rate of the money stock, inflation, ECB, monetarism, time series correlation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 57-66 Volume: 55 Issue: 3 Year: 2007 DOI: 10.11118/actaun200755030057 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030057.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030057.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200703-0005.txt Handle: RePEc:mup:actaun:actaun_2007055030057 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 Author-Name: Svatopluk Kapounek Author-Workplace-Name: Ústav financí, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: The empirical study of the tax competition in the European Union Title: Empirická analýza daňové soutěže v Evropské unii Abstract: The increase in the capital mobility forces the Member States to decrease tax burden on capital. Lower revenues from capital taxation have to be compensated by the increase in tax burden on labor. The aim of the article is verify the hypothesis that increasing capital mobility leads to the decrease in the tax burden on capital and also that decrease in the tax burden on capital leads to the increase in the tax burden on labor. The hypothesis will be tested for EU Member States in the time period 1991-2005 by using cointegration analysis. Keywords: tax competition, capital mobility, tax burden, cointegration analysis, correlation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 75-84 Volume: 55 Issue: 3 Year: 2007 DOI: 10.11118/actaun200755030075 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030075.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030075.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200703-0007.txt Handle: RePEc:mup:actaun:actaun_2007055030075 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: Božena Bodečková 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: Development of production intensity of Czech agriculture in 1998-2004 and its short-term forecast Title: Vývoj ekonomické výkonnosti českého zemědělství v letech 1998-2004 a její krátkodobé extrapolační predikce Abstract: The paper presents findings obtained in the exact evaluation of an average level and its predicative possibility, dynamics and the trend of indicators of an aggregate agricultural account as a fundamental methodological tool for measuring the economic size and effectiveness of agricultural basic industries within the national economy of the Czech Republic and a defined reference period. The basic part of the analysis consists of aggregates of the production of an agricultural period, intermediate consumption and gross added value and net added value produced by all agricultural units after deduction the consumption of fixed capital. Parameters of applied models of developmental tendencies of studied events for the assessed time period were used in their short-term extrapolation forecast. Keywords: aggregate agricultural account, aggregates, average level, variability, dynamics, trend, forecast, Czech Republic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 85-96 Volume: 55 Issue: 3 Year: 2007 DOI: 10.11118/actaun200755030085 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030085.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030085.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200703-0008.txt Handle: RePEc:mup:actaun:actaun_2007055030085 Template-Type: ReDIF-Article 1.0 Author-Name: Eva Skoumalová Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Bohumil Minařík Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Methodology for determining influence of organizational culture to business performance Title: Metodologie pro určení vlivu organizační kultury na výkonnost organizace Abstract: Content this article is to propose the possible methodology for quantitative measuring the organizational culture using the set of statistical methods. In view of aim we elected procedure consisting of two major sections. The first is classification of organizational culture and role of quantitative measurement on organizational culture. This part includes definition and several methods used to classify organizational culture: Hofstede, Peters and Waterman, Deal and Kennedy, Edgar Schein, Kotter and Heskett, Lukášová and opinions why a measurement perspective is worthwhile. The second major section contains methodology for measuring the organizational culture and its impact on organizational performance. We suggest using structural equation modeling for quantitative assessment of organizational culture. Keywords: organizational culture, statistical methods, structural equation modeling, organizational performance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 123-132 Volume: 55 Issue: 3 Year: 2007 DOI: 10.11118/actaun200755030123 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030123.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030123.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200703-0012.txt Handle: RePEc:mup:actaun:actaun_2007055030123 Template-Type: ReDIF-Article 1.0 Author-Name: Hana Bohušová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Eva Vávrová Author-Workplace-Name: Ústav financí, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: The structure of the deferred income tax and its influence on indicators describing the economic performance of commercial insurance companies Title: Struktura odložené daně z příjmů a její vliv na ukazatele charakterizující ekonomickou výkonnost komerčních pojišťoven Abstract: The main objective of this paper is presentation of findings gathered through an analysis of items that cause deferred income tax in commercial insurance companies in the Czech insurance market. The evaluation of the subject is focused in accordance with the concept of the presented paper as regards structure analysis of the deferred tax, working with a selection of insurers - members of the Czech Insurance Association. We study, document and evaluate the influence of the deferred income tax being related with the given available income, as well as related to the effective income tax rate in a commercial insurance company. This analysis concerns the evaluation of the present-day degree of transformation and approximation of the Czech system of insurance in the process of harmonization with the European insurance system. Keywords: accounting, deferred income tax, commercial insurance company, assets, liabilities, indicator, life insurance, non-life insurance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 143-156 Volume: 55 Issue: 3 Year: 2007 DOI: 10.11118/actaun200755030143 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030143.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200755030143.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200703-0014.txt Handle: RePEc:mup:actaun:actaun_2007055030143