Template-Type: ReDIF-Article 1.0 Author-Name: František Dařena Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: A data oriented framework for developing flexible information systems Title: Datově orientovaný rámec pro tvorbu flexibilních informačních systémů Abstract: As a consequence of a rapidly changing environment, the success of organizations is dependent upon the ongoing and immediate adjustments of their information systems as reactions to these changes. Therefore, flexibility becomes one of the most crucial features in information systems. This paper specifies a data model oriented framework for the development of flexible information systems. The result of such process is a system that is sufficiently general and flexible in relation to solving problems related to changing environment. From general requirements related to data layer of information systems the paper discusses the definition of major elements of logical data model (entities and their hierarchical arrangement, attributes of the entities and their important characteristics, relationships among entities and their characteristics) as well as possibilities of implementation and definition of application logic and data presentation. Proposed framework enables the organization to specify its own database structure, which best matches the situation of the organization and its environment. Because an approach similar to meta-data approaches is applied, methods for information sharing and interchange can be easily specified as well as program logic for manipulation with the data base on the application layer and data presentation. Keywords: data base, meta data, data analysis, data model, development framework Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 13-20 Volume: 58 Issue: 3 Year: 2010 DOI: 10.11118/actaun201058030013 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030013.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030013.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201003-0001.txt Handle: RePEc:mup:actaun:actaun_2010058030013 Template-Type: ReDIF-Article 1.0 Author-Name: František Dařena Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Alexander Troussov Author-Workplace-Name: IBM Dublin Centre for Advanced Studies, Dublin, Ireland Author-Name: Jan Žižka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Simulating activation propagation in social networks using the graph theory Title: Simulace šíření aktivace v sociálních sítích s využitím teorie grafů Abstract: The social-network formation and analysis is nowadays one of objects that are in a focus of intensive research. The objective of the paper is to suggest the perspective of representing social networks as graphs, with the application of the graph theory to problems connected with studying the network-like structures and to study spreading activation algorithm for reasons of analyzing these structures. The paper presents the process of modeling multidimensional networks by means of directed graphs with several characteristics. The paper also demonstrates using Spreading Activation algorithm as a good method for analyzing multidimensional network with the main focus on recommender systems. The experiments showed that the choice of parameters of the algorithm is crucial, that some kind of constraint should be included and that the algorithm is able to provide a stable environment for simulations with networks. Keywords: social network, recommender system, graph theory, spreading activation, simulation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 21-28 Volume: 58 Issue: 3 Year: 2010 DOI: 10.11118/actaun201058030021 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030021.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030021.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201003-0002.txt Handle: RePEc:mup:actaun:actaun_2010058030021 Template-Type: ReDIF-Article 1.0 Author-Name: Ľubica Kubicová Author-Workplace-Name: Katedra marketingu, Slovenská poľnohospodárska univerzita v Nitre, Tr. A. Hlinku 2, 949 76 Nitra, Slovenská republika Author-Name: Zuzana Lušňáková Author-Workplace-Name: Katedra marketingu, Slovenská poľnohospodárska univerzita v Nitre, Tr. A. Hlinku 2, 949 76 Nitra, Slovenská republika Title: Consumer foodstuffs demand and income standard development in the households of Slovakia Title: Vývoj spotrebiteľského dopytu po potravinách a dôchodkovej úrovne domácností v SR Abstract: The present social and economic conditions in Slovakia participate to the behaviour differentiation of individual households on the consumer market. It is possible to speak about changes both in the positive and negative sense of word. The positive impact can be observed in the inter-annual increase of the population revenues especially in the years 2006 and 2007 (by 13.86 % and 12.05 %) in connection with greater possibilities of the employment growth and employment on the work market of the EU member countries. The negative manifestations can be seen within the low income household groups because they represent a great part of households in Slovakia. In spite of the fact that the final consumptions and expenditures of private households increased from 56.3 % in 2000 to 58.3 % in 2005 and it was manifested in GDP, and the growth of the population standard purchasing power increased from € 5400.00 to € 7700.00 per inhabitant (Eurostat 08), Slovakia is within the EU-27 countries at the lower bound of the achieved purchasing power standard (the Eurozone average is € 14000.00). Over the decennial period (1998-2007) the average annual monetary revenue increase of private households was 7.62 % and in 2007 it represented a nominal value of € 4158.269 and in the real expression it was € 4105.009 per a household member. In the past years the economic development in Slovakia (GDP growth by 10.4 % and the final household consumption by 7.1 % in 2007) enabled, at the average annual income growth by 7.62 %, an increase of consumption expenditures by 6.59 % for foodstuffs and for non alcoholic beverages by 3.66 %. This development is confirmed by income-demand analysis results. Keywords: monetary income, foodstuffs expenditures, growth coefficients, income elasticity, linear and non linear models (Working and Tőrnquist function) Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 99-106 Volume: 58 Issue: 3 Year: 2010 DOI: 10.11118/actaun201058030099 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030099.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030099.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201003-0010.txt Handle: RePEc:mup:actaun:actaun_2010058030099 Template-Type: ReDIF-Article 1.0 Author-Name: Jessica B. Lepschy Author-Workplace-Name: Ústav aplikované statistiky, JKU Linz, Freistädter Straße 315, A-4040 Linz a. D., Rakousko Author-Name: Milan Stehlík Author-Workplace-Name: Ústav aplikované statistiky, JKU Linz, Freistädter Straße 315, A-4040 Linz a. D., Rakousko Author-Name: Mária Minárová Author-Workplace-Name: KMDG, Stavebná fakulta STU, Radlinského 11, 813 68 Bratislava, Slovenská republika Title: Fractal analysis for osteoporosis: a likelihood ratio approach Title: Fraktálna analýza osteoporózy: prístup podielom vierohodnosti Abstract: Based on the traditional fractal theory and on the paper of Stehlík, (2009) the range of fractal dimension of osteoporosis vertebras is analysed. First we give an insight into the field of fractals and the usage of fractals in medicine. After this we show how the analytical tool of Stehlík, (2009) may be applied to the osteoporosis vertebras. It turns out that the used method can be applied very well and that it could help with medical diagnosis. Real data example illustrates the methods discussed. Keywords: fractals, fractal dimension, deterministic and stochastic models, osteoporosis, cancer, likelihood ratio statistics, chi-square distribution Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 119-130 Volume: 58 Issue: 3 Year: 2010 DOI: 10.11118/actaun201058030119 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030119.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030119.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201003-0012.txt Handle: RePEc:mup:actaun:actaun_2010058030119 Template-Type: ReDIF-Article 1.0 Author-Name: Ladislav Mura Author-Workplace-Name: Dubnický technologický inštitút v Dubnici nad Váhom, Ústav odborných predmetov, Sládkovičova 533/20, 018 41 Dubnica nad Váhom, Slovenská republika Author-Name: Veronika Gašparíková Author-Workplace-Name: Katedra marketingu, Fakulta ekonomiky a manažmentu, Slovenská poľnohospodárska univerzita v Nitre, Trieda Andreja Hlinku 2, 949 01 Nitra, Slovenská republika Title: Penetration of small and medium sized food companies on foreign markets Title: Penetrácia malých a stredných potravinárskych podnikov na zahraničné trhy Abstract: In the world the interconnection of national economies and internationalization of economic processes occur. In turbulent changing business environment only those companies that understand the current trends in global economy may survive, develop and prosper. Therefore, the issue of internationalization for most companies becomes to be more important and the process of internationalization is the way how to stand this increasingly competitive environment. In presented contribution, the attention is paid to issues of internationalization of Slovak food industry enterprises such as their way of business internationalization, percentage share of foreign - trading activities on overall business activity, company evaluation of business internationalization or barriers of foreign markets penetration that researched companies have to deal with. Small and medium-sized enterprises (SMEs) are the engine of the Slovak economy, generator of development, innovation, growth and they employ more than 60% of employees. Almost all businesses operating in agri-food complex have character of small and medium enterprises. The results of carried research have shown that small and medium-sized companies are considered to be successful in operation on foreign markets in surrounding European countries. Keywords: internationalization, small and medium entrepreneur units, enterprise, food industry Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 157-164 Volume: 58 Issue: 3 Year: 2010 DOI: 10.11118/actaun201058030157 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030157.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030157.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201003-0016.txt Handle: RePEc:mup:actaun:actaun_2010058030157 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Novotná Author-Workplace-Name: Katedra ekonomiky, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Author-Name: Jaroslav Svoboda Author-Workplace-Name: Katedra účetnictví a financí, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Title: Application of a system of indices to an analysis of agricultural holdings economy in the LFA regions Title: Aplikace soustav ukazatelů na rozbor hospodaření zemědělských podniků v regionech LFA Abstract: The economic situation of Czech agriculture is discussed in depth with its key questions related to insufficient level of subsidies (lower than subsidies paid to other member states of the EU) and to a decrease of prices of agricultural commodities. The paper deals with the situation of agricultural holdings in 2003-2007 examined with a system of financial analysis indices. A sample of 150 farms created within the project MSM 6007665806 was used to set indices of the financial analysis. Agricultural holdings were classified according to the share of the area of agricultural land in the LFA. The introduction to the analysis mentions the return on assets (ROA) which is a synthesis indicator of assessing the efficiency of a firm. In the paper, the following system of financial analysis indicators was used: the Altman Z-score index; the IN 95 index, the IN 99 index, IN 01 index; the Kralicek Quick Test, the Bonity index and the Du Pont pyramid system of indices for an analysis of the profitability. The aim of the paper was to assess the profit/loss of farms in relation to different farming conditions related to the share of land in the LFA and to subsidy policy. The analysis revealed that the subsidy system is set to compensate difficult conditions of farms in less favoured areas (i.e. farms with greater percentage of agricultural land in the LFA). Keywords: agriculture, subsidies, financial analysis, system of indices, bankruptcy and bonity indices, agricultural holdings, less favoured areas Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 165-174 Volume: 58 Issue: 3 Year: 2010 DOI: 10.11118/actaun201058030165 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030165.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030165.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201003-0017.txt Handle: RePEc:mup:actaun:actaun_2010058030165 Template-Type: ReDIF-Article 1.0 Author-Name: Milan Palát Author-Workplace-Name: Ústav ekonomie, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Evaluation of relation between investments and savings in Central European countries Title: Vyhodnocení vztahu investic a úspor v zemích střední Evropy Abstract: The paper is aimed at the evaluation of a relationship between the rate of investments and the rate of savings in selected Central European countries. A reference period for the analysis is 1995-2009. In all analysed Central European countries, the rate of investments permanently exceeded (but exceptions) the rate of savings in the period under investigation. Through fitting the development series of a calculated indicator as a difference of the rate of investments and the rate of savings in monitored countries by a polynomial of the second degree it was possible to compare developmental trends of this indicator in particular countries involved in this analysis. Polynomial trends of the difference indicator of the rate of investments and the rate of savings in Central European countries in the monitored period indicate similar developmental tendencies characterized (at the beginning of the reference period) by increasing the imbalance of the rate of investments and the rate of savings (on average until about 2003) and then by follow-up tendencies towards the gradual return to the balance. For the purpose of comparison, a difference was also monitored between the rate of investments and the rate of savings in EU15 countries as a whole, which permanently fluctuated around zero. The mean value of this indicator amounted to 0.11% for the period 1995-2009. Thus, in EU15 countries, the rate of investments roughly corresponded to the rate of savings (on a long-term basis). Based on this analysis, it follows that there is a correlation between the rate of investments and the rate of savings. Calculated parameters of particular regression functions are presented as Results in this paper. Indices of correlation and types of a regression function were calculated for particular countries. For the Czech Republic, these results are statistically highly significant using all three types of regression functions. In Poland, they can be indicated as statistically significant using the polynomial of the second and third degrees similarly as in Slovakia. In Hungary, already the use of a polynomial of the first degree results in statistically significant results. Using a polynomial of the third degree gives statistically highly significant results. The intertemporal analysis of investments and savings presented in this paper can be also used and developed as part of the problem of an intertemporal approach to the balance of payments. Keywords: rate of investments, rate of savings, correlation, Central European countries Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 175-182 Volume: 58 Issue: 3 Year: 2010 DOI: 10.11118/actaun201058030175 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030175.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030175.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201003-0018.txt Handle: RePEc:mup:actaun:actaun_2010058030175 Template-Type: ReDIF-Article 1.0 Author-Name: Patrik Rovný Author-Workplace-Name: Katedra marketingu, Slovenská poľnohospodárska univerzita, Trieda A. Hlinku 2, 949 76 Nitra, Slovenská republika Author-Name: Elena Kováčiková Author-Workplace-Name: Katedra odborného jazykového vzdelávania, Slovenská poľnohospodárska univerzita, Trieda A. Hlinku 2, 949 76 Nitra, Slovenská republika Author-Name: Aleš Peprný Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Price development evaluation of chosen plant commodities in agrarian market in the Slovak Republic Title: Zhodnotenie vývoja cien vybraných rastlinných komodít agrárneho trhu Slovenskej republiky Abstract: The objective of the paper is to evaluate the price development of the chosen commodities in plant production in Slovakia and to focus on the factors influencing the increase or decrease in the price of commodities on the domestic and foreign markets. In 2008 the prices of the products in a year-on-year plant production increased by 1.6 %. The price of the plant products, including fruits and vegetables recorded the biggest increase since January 2008 until October 2008. The biggest increase in prices was recorded in June (increase of 52.7%). The high prices of oil plants and legume were one of the causes in a year-on-year price increase (oil plants increase by 23.3% and legume -15.7%). Price development on the domestic market of cereals and oil plants was influenced in the first three terms by growing stock-exchange value and the high demand from the side of foreign buyers connected with the increasing production of biofuels. On the other hand, in the last term of the year 2008, there can be seen the rapid decrease of the prices of cereals and oil plants because of the high production and the development of the world prices. The prices of fruits, evaluated in 2004-2008, recorded the biggest increase in January and February 2008 (in January 2008 - increase by 22.1% and February 2008 - increase by 23.2%). Prices of vegetables slightly grew in the monitored period. The biggest increase was recorded in December 2006 and in January and February 2007 (more than 15%). Keywords: prices, evaluation, plant commodities Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 225-232 Volume: 58 Issue: 3 Year: 2010 DOI: 10.11118/actaun201058030225 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030225.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030225.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201003-0024.txt Handle: RePEc:mup:actaun:actaun_2010058030225 Template-Type: ReDIF-Article 1.0 Author-Name: Veronika Solilová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Transfer pricing rules in EU member states Title: Pravidla převodních cen v členských státech EU Abstract: One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The transactions between these persons should be assessed at their arm's length price in according the arm's length principle - international accepted standard - as the price which would have been agreed between unrelated parties in free market conditions.This paper is focused on the tranfer pricing rules used in particular EU Member States so as if EU Member States apply the arm's length principle, define the related persons, apply recommendations of the OECD Guidelines, use the transfer pricing methods, require TP Documentation, exercise specific transfer pricing audit or impose specific penalties and apply APAs.Transfer pricing rules should prevent taxpayers from shifting income to related person organized in tax havens or in countries where they enjoy some special tax benefit. Keywords: transfer pricing, arm's length principle, APA, OECD Transfer pricing guidelines, multinational enterprises Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 243-250 Volume: 58 Issue: 3 Year: 2010 DOI: 10.11118/actaun201058030243 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030243.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058030243.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201003-0026.txt Handle: RePEc:mup:actaun:actaun_2010058030243