Template-Type: ReDIF-Article 1.0 Author-Name: Abdelhamid Algayd Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Analysis of the development of capture fish and aquaculture production in Egypt (1996-2005) Title: Analýza vývoje produkce ryb z chovu a výlovu v Egyptě v období let 1996 až 2005 Abstract: The paper describes the characteristics of fish growing and fish-production development in Egypt, and focused on the analysis of contribution of aquaculture production by environment in total fish production within the defined reference period 1996 to 2005. Statistical methods were applied to evaluate the state of aquaculture production including mean coefficient of growth and mean coefficient of change. There is also presented short-time point and interval extrapolation prediction of studied events. Methods of regression and correlation analysis and development trends were applied for the mathematical-statistical analysis. The aim of this paper is to present prospective analysis to help both policy maker and technical specialist to improve the development of national aquaculture sector. Keywords: aquaculture, inland, capture fish, marine, environment, Egypt, development trends, prediction Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 13-20 Volume: 56 Issue: 3 Year: 2008 DOI: 10.11118/actaun200856030013 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030013.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030013.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200803-0001.txt Handle: RePEc:mup:actaun:actaun_2008056030013 Template-Type: ReDIF-Article 1.0 Author-Name: František Dařena Author-Workplace-Name: Ústav informatiky, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: A research on CRM systems in the Czech Republic Title: Výzkum CRM systémů v České republice Abstract: Customer Relationship Management (CRM) is seen as a holistic framework for interaction of organizations with their customers. It is focused on gaining customers' loyalty through providing the value positively perceived by the customers and usually incorporates information and communication technologies in the form of CRM systems. The paper discusses various aspects of CRM philosophy and utilization of information and communication technologies in relation to CRM. A survey that was conducted among three hundred organizations in the Czech Republic (among them some major companies, such as ČEZ, T-Mobile, Česká spořitelna and others). The objective of the survey was to discover the scope and level of using CRM systems, factors influencing decisions about CRM, understanding the CRM concept, evaluating CRM benefits, issues related to implementation and others. Organizations mostly perceive CRM as a profitable approach although they do not see it as a global philosophy but rather as a set of separated tools. The most relevant argument for CRM implementation include better contact management, better understanding the customers, higher number of retained customers, longer relationships with customers and higher customer satisfaction. Keywords: customer relationship management, survey, information system implementation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 29-34 Volume: 56 Issue: 3 Year: 2008 DOI: 10.11118/actaun200856030029 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030029.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030029.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200803-0003.txt Handle: RePEc:mup:actaun:actaun_2008056030029 Template-Type: ReDIF-Article 1.0 Author-Name: Petr David Author-Workplace-Name: Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika 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: Difference of application of VAT in EU member states during the supply of goods including installation Title: Diference aplikace DPH v zemích EU při dodání zboží včetně instalace Abstract: There still exist the differences in provision of VAT, in interpretation of VAT provisions and application of the rules in practice between the EU member states. Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub suppliers, who can come from other EU member state or from the same state as customer, to this transaction. Questions of VAT application during the supply of goods with installation to other EU member state were processed by using standard methods of scientific work in the frame of five selected EU countries - Hungary, Poland, Romania, Slovakia and Czech Republic. Keywords: VAT, EU, supply of goods, registration, establishment Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 47-56 Volume: 56 Issue: 3 Year: 2008 DOI: 10.11118/actaun200856030047 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030047.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030047.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200803-0005.txt Handle: RePEc:mup:actaun:actaun_2008056030047 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: Possible ways of corporate tax base harmonization in the European Union Title: Modely harmonizace daně z příjmů právnických osob v Evropské unii Abstract: The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore decreases their competitiveness. It was proved, that there is negative correlation between the size of the company and the size of the compliance costs of taxation. Based on that, the European Commission has decided for twin-track strategy - to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc.) seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union. The aim of the paper is to present the possible harmonization models and further to discuss the methods which could be used for allocation of the consolidated tax base under CCCTB. Keywords: home state taxation, common consolidated corporate tax base, European Union company income tax, single compulsory harmonized tax base Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 139-146 Volume: 56 Issue: 3 Year: 2008 DOI: 10.11118/actaun200856030139 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030139.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030139.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200803-0014.txt Handle: RePEc:mup:actaun:actaun_2008056030139 Template-Type: ReDIF-Article 1.0 Author-Name: Luboš Střelec Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Searching for long memory effects in time series of central Europe stock market indices Title: Hledání efektu dlouhodobé paměti v časových řadách středoevropských burzovních indexů Abstract: This article deals with one of the important parts of applying chaos theory to financial and capital markets - namely searching for long memory effects in time series of financial instruments. Source data are daily closing prices of Central Europe stock market indices - Bratislava stock index (SAX), Budapest stock index (BUX), Prague stock index (PX) and Vienna stock index (ATX) - in the period from January 1998 to September 2007. For analysed data R/S analysis is used to calculate the Hurst exponent. On the basis of the Hurst exponent is characterized formation and behaviour of analysed financial time series. Computed Hurst exponent is also statistical compared with his expected value signalling independent process. It is also operated with 5-day returns (i.e. weekly returns) for the purposes of comparison and identification nonperiodic cycles. Keywords: Hurst exponent, R/S analysis, V-statistic, logarithmic ratio, stock market index Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 187-200 Volume: 56 Issue: 3 Year: 2008 DOI: 10.11118/actaun200856030187 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030187.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030187.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200803-0019.txt Handle: RePEc:mup:actaun:actaun_2008056030187 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 Title: Construction contract revenue recording comparison Title: Komparace zachycování výnosů v České republice a podle IAS/IFRS Abstract: Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation No. 1606/2002. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act No. 563/1991 of Coll. and Regulation No. 500/2002 of Coll., Czech Accounting Standards in the Czech Republic. Both systems are based on different principles so there are many differences. The Czech Accounting System (CAS) is based on the rules while IAS/IFRS are based on principles (Kovanicová, 2005). These differences are mainly caused by the different philosophy. CAS prefers the fiscal policy to the economic substance while IAS/IFRS prefere the economic substance. One of the most significant differences is in the field of revenue recording. There are two standards concerning the revenues recording (IAS 18 - Revenue, IAS 11 - Construction Contracts) in IAS/IFRS. CAS 019 - Expenses and Revenue are dealing with the revenue recording in the Czech Republic.The paper is aimed at the comparison of the methodical approaches for revenue recording used by IAS/IFRS and by CAS. The most important differences are caused by the different approach to the long term contracts (construction contracts, software development contracts) revenues recording. Keywords: construction contracts, international accounting standards, financial statements Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 241-250 Volume: 56 Issue: 3 Year: 2008 DOI: 10.11118/actaun200856030241 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030241.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun200856030241.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-200803-0024.txt Handle: RePEc:mup:actaun:actaun_2008056030241