Template-Type: ReDIF-Article 1.0 Author-Name: Tomáš Hlavsa Author-Workplace-Name: Katedra statistiky, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: The possibilities of complex assessment of the development and categorization of rural areas Title: Možnosti souhrnného hodnocení rozvoje a kategorizace venkovských oblastí Abstract: Regions in the Czech Republic, the same as in most European countries, show in their rural areas a considerable difference rate from points of view demographic, social and economic as well as from point of view of infrastructure. The paper deals with a proposal of a suitable methodological approach of regions comparison in frame of rural development and agriculture indicators. This methodological approach is based on multivariate statistical analysis using composite indicators. Partial aim is to analyze disparities among regions at a level NUTS 4 in Královéhradecký region in light of agriculture and the situation in rural space. Identification and a subsequent analysis of these differences and a determination of a certain sequence of regions and their categorization can be beneficial for definition of trouble shooting regions and better support aiming. In the paper is also evaluated current regional policy applied in observed NUTS 4 in relation with disparity analysis results and categorization. Keywords: composite indicator, rural region, disparity, ranking, categorization Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 151-160 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060151 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060151.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060151.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0015.txt Handle: RePEc:mup:actaun:actaun_2010058060151 Template-Type: ReDIF-Article 1.0 Author-Name: Paweł Chmieliński Author-Workplace-Name: Department of Social and Regional Policy, Institute of Agricultural and Food Economics - National Research Institute, ul. Swietokrzyska 20, 00-002 Warszawa, Poland Title: Localisation and development opportunities of rural communities in the opinion of local representatives Abstract: The study is aimed at analysing the role of location as a factor affecting development of rural communities. Research findings presented in the paper are based on the findings from survey conducted by the Department of Social and Regional Policy of IAFE-NRI in 2006. Study showed that location of villages close to urban areas (especially where local self-government is located) affects their economic development. In opinion of almost every fifth of surveyed villages' representatives, location close to the town influenced development of entrepreneurship. Keywords: rural development, localisation, entrepreneurship, Poland Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 171-178 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060171 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060171.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060171.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0017.txt Handle: RePEc:mup:actaun:actaun_2010058060171 Template-Type: ReDIF-Article 1.0 Author-Name: Jaroslav Jánský Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jiří Pospíšil Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Economic efficiency of legume-cereal intercrops in conditions of organic farming Title: Ekonomická efektivnost pěstování luskovino-obilních směsek v podmínkách ekologického zemědělství Abstract: The paper presents economic analysis of growing of legume-cereal intercropping in conditions of organic farming. Results of the analysis are based on data monitoring in chosen organic farms that grow LCI. In the paper there is also compared economic efficiency of LCI grown in organic and conventional farming system. Methodological solution results from costingness and earnings monitoring of LCI production in five chosen organic farms in the period 2007-2008.When evaluating costs existing in individual variants of LCI growing it is necessary to say that the selection of individual machines and machine aggregations represents the most important factor of influencing direct costs, namely with regard to the size of organic farms and to the area of individual field blocks. Under conditions of organic farms, the LCI production is also significantly influenced also by agrotechnical (tillage) operations. As compared with conventional farms, the final yield of both green fodder and grain is lower by 14-38%. Total direct costs per hectare of harvested LCI acreage ranged in case of fodder production from 9.249 CZK to 11.620 CZK per hectare. In case of grain production, the corresponding costs ranged from 8.848 to 9.970 CZK per hectare. In case of LCI, the direct costs of organic farms per unit of production of both fodder and grain consist mainly of material costs, which represent 63-76% and 61-68% of total expenses associated with production of fodder and grain, respectively. These direct costs are influenced also by higher prices of inputs. Keywords: economic efficiency of LCI-growing, LCI costs, LCI revenues Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 189-198 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060189 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060189.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060189.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0019.txt Handle: RePEc:mup:actaun:actaun_2010058060189 Template-Type: ReDIF-Article 1.0 Author-Name: Marie Jurová Author-Workplace-Name: Ústav managementu, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Author-Name: Ekaterina Sutormina Author-Workplace-Name: Ústav managementu, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Title: Modern methods of evaluation existing suppliers and suppliers selected by customer for small and medium-sized companies Title: Moderní metody hodnocení stávajících dodavatelů a dodavatelů vybraných zákazníkem pro malé a střední podniky Abstract: On existing conditions on global market (almost identical quality, almost identical purchasing values) companies have to definite the total rating of importance of evaluative criteria. In post-crisis period the problem of suppliers' evaluation is one of the biggest, because companies had to use all resources and all possibilities to develop their own business. Many authors wrote about collaborative planning and warehousing as one of possibilities to optimization work inside supply chain. For this paper define small and medium-sized enterprises (SME) as enterprises with the size of maximum 250 employers.In literature was read we couldn't find information about own system of suppliers evaluation for small and medium-sized enterprises.SME can have some different types of business and in this case need the universal system of evaluation. The research of this paper is oriented on small and medium-sized enterprises with different types of business. The new theoretical universal method of calculation for evaluation existing suppliers for small and medium-sized enterprises will present in this paper. This theoretical method is based on average values. This method includes traditional evaluative criteria (quality, delivery time) and other (mobility of supplier, possibilities of new level of partnership). This method of evaluation can not be used for continual manufacture. New method can improve the total evaluation of supplier in small and medium-sized enterprises. Keywords: evaluation procedure, small and medium-sized enterprises, selected bidder, existing supplier SCM (Supply Chain Management) Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 199-208 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060199 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060199.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060199.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0020.txt Handle: RePEc:mup:actaun:actaun_2010058060199 Template-Type: ReDIF-Article 1.0 Author-Name: Katarína Kleinová Author-Workplace-Name: Katedra marketingu, Fakulta ekonomiky a manažmentu, Slovenská poľnohospodárska univerzita, Tr. A. Hlinku 2, 949 76 Nitra, Slovenská republika Author-Name: Juraj Neománi Author-Workplace-Name: Katedra informatiky, Fakulta ekonomiky a manažmentu, Slovenská poľnohospodárska univerzita, Tr. A. Hlinku 2, 949 76 Nitra, Slovenská republika Title: Perception of food origin by the Slovak consumer Title: Vnímanie krajiny pôvodu potravín slovenským spotrebiteľom Abstract: In many product categories is one of the factors influencing consumer behaviour also the country of origin what is the main goal of this article. Consumers are influenced by their own origin, by experiences with domestic and foreign products and stereotyped ideas about quality and reliability of products from other countries. The results of many marketing studies have concluded that the evaluation of products is significantly influenced by knowledge of where the products were produced. However, when directly analysing the importance of country of origin in the purchase decision, buyers mostly minimize its impact. They want to look like logical or rational consumers who decide rather for more objective internal product attributes (taste, design and appearance) than the external factors, including the origin. Keywords: consumer behaviour, country of origin, food market Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 227-234 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060227 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060227.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060227.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0022.txt Handle: RePEc:mup:actaun:actaun_2010058060227 Template-Type: ReDIF-Article 1.0 Author-Name: Tomáš Kotrba Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Reported time-management of work and managerial activities: Head and department nurses Title: Výzkum time managementu a manažerských aktivit: Vrchní a staniční sestry Abstract: Here the author presents results of a nursing time-management questionnaire research from seven hospitals in the Czech Republic. Target subjects were department and head nurses. Questionnaires were distributed and collected between Nov. 2009 and Dec. 2009 and were completed by 147 respondents. The aim of this study was to evaluate and analyze reported time management by department and head nurses in performing their managerial duties. Nurses were asked about their allocation of regular shift hours versus additional managerial task hours. Findings were compared between hospitals. The research was made possible through the informational system RELA. Questionnaire results were statistically analyzed and compared with the results of working analysis. Work analysis was collected from two Czech hospitals and included work hours from 37 head nurses (357 total work day records) and 37 department nurses (363 work day records). Research was made by auto-screening method. Keywords: questionnaire research, working analysis, time management, working day records, health care, comparison, department nurses, head nurses Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 235-244 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060235 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060235.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060235.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0023.txt Handle: RePEc:mup:actaun:actaun_2010058060235 Template-Type: ReDIF-Article 1.0 Author-Name: Lea Kubíčková Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Aleš Peprný Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Šárka Nováková Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Model for assessing the success of SMEs in the internationalization process Title: Model hodnocení úspěšnosti malých a středních podniků v procesu internacionalizace Abstract: The paper deals with evaluating the success of small and medium-sized companies in internationalization process. The process of internationalization is defined in the literature in a many ways; there is a countless variety of different approaches and models of internationalization process of firms. Like all processes in the firm also the internationalization process is accompanied by risks. For risk management it is important to know what the key factors of success are in the international arena. In this article is presented a simple evaluation model that could be used by SMEs to determine not only how strong are they compared to competitors, but also at what level are their key success factors in the process of internationalization. The aim was to find a simple method to help small and medium enterprises to assess their situation in the field of internationalization and to help them identify their strengths and weaknesses in this area. Proposed simple evaluation model has the graphic output from which it can be seen in which areas the company is doing well in internationalization process and in what areas is doing badly - then there is room for further improvement. Creating the model it was essential to divide the various factors into several groups and further evaluation to determine the range by which SMEs can quantify the level of success in internationalization process. Before the model was constructed it was necessary to collect data among small and mid-sized firms, and to process the outputs of the survey. After confirmation or to rejection of the certain hypotheses key success factors of SMEs in the internationalization process were selected and these factors were then aggregated into 4 groups. The model was then applied to data obtained from a survey of 40 SMEs and in the paper there are presented specific examples of graphical output of the model for the best and worst rated company. Authors are aware that the model is simple and has its limits, there is the need of much more work and the authors foresee further modifications of this model. Keywords: internationalization process, key factors of success, evaluating model, SMEs Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 245-252 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060245 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060245.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060245.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0024.txt Handle: RePEc:mup:actaun:actaun_2010058060245 Template-Type: ReDIF-Article 1.0 Author-Name: Jiří Luňáček Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Author-Name: Dana Martinovičová Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Title: Qualitative modelling macroeconomics indicators for prediction of progress branch Title: Kvalitativní modelování makroekonomických indikátorů pro predikci vývoje odvětví Abstract: A qualitative modelling philosophy has been developed in an effort to produce a general and reasonably unified common sense approach to the modelling of unique, complex and unsteady state systems. Economics, Ecology, Sociology and Politics are sciences, which study such systems. An integration of sub models from those sciences into supermodels is inevitable if realistic decision making tasks are analysed. Therefore conventional formal tools (e.g. statistics) cannot be correctly applied because of lack of information. Qualitative variables are quantified using three values only - positive (increasing), zero (constant) and negative (decreasing). Knowledge items of qualitative nature (e.g. if productivity goes up then profit does not decrease) are often the only available information. The classical quantitative tools cannot deal with such information items. However, qualitative models can absorb shallow qualitative knowledge and generate all possible scenarios i.e. qualitative solutions. The complete list of scenarios guarantees that any analysis (decision making) based on it does not ignore any promising solution. The case study of oil related macro economical risks is presented in details (15 variables e.g. Inflation, Corruption, 14 qualitative relations among the variables). No a priory knowledge of qualitative analysis is required. Keywords: modelling, qualitative analysing, prediction, scenario, macroeconomics indicators Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 269-278 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060269 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060269.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060269.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0027.txt Handle: RePEc:mup:actaun:actaun_2010058060269 Template-Type: ReDIF-Article 1.0 Author-Name: Roman Malo Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Principles of reusability of XML-based enterprise documents Title: Principy znovupoužitelnosti podnikových dokumentů založených na XML Abstract: XML (Extensible Markup Language) represents one of flexible platforms for processing enterprise documents. Its simple syntax and powerful software infrastructure for processing this type of documents is a guarantee for high interoperability of individual documents. XML is today one of technologies influencing all aspects of ICT area.In the paper questions and basic principles of reusing XML-based documents are described in the field of enterprise documents. If we use XML databases or XML data types for storing these types of documents then partial redundancy could be expected due to possible documents' similarity. This similarity can be found especially in documents' structure and also in documents' content and its elimination is necessary part of data optimization.The main idea of the paper is focused to possibilities how to think about dividing complex XML documents into independent fragments that can be used as standalone documents and how to process them.Conclusions could be applied within software tools working with XML-based structured data and documents as document management systems or content management systems. Keywords: XML, XML modularization, enterprise documents Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 295-302 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060295 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060295.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060295.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0029.txt Handle: RePEc:mup:actaun:actaun_2010058060295 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Pokorný Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00, Brno, Česká republika Title: The evaluation of binary classification tasks in economical prediction Title: Evaluace binárních klasifikačních úloh v ekonomické predikci Abstract: In the area of economical classification tasks, the accuracy maximization is often used to evaluate classifier performance. Accuracy maximization (or error rate minimization) suffers from the assumption of equal positive and negative error costs. Furthermore, accuracy is not able to express true classifier performance under skewed class distribution. Due to these limitations, the use of accuracy on real tasks is questionable. In a real binary classification task, the difference between the costs of positive and negative error is usually critical. To overcome this issue, the Receiver Operating Characteristic (ROC) method in relation to decision-analytic principles can be used. One essential advantage of this method is the possibility of classifier performance visualization by means of a ROC graph. This paper presents concrete examples of binary classification, where the inadequacy of accuracy as the evaluation metric is shown, and on the same examples the ROC method is applied. From the set of possible classification models, the probabilistic classifier with continuous output is under consideration. Mainly two questions are solved. Firstly, the selection of the best classifier from a set of possible classifiers. For example, accuracy metric rates two classifiers almost equivalently (87.7 % and 89.3 %), whereas decision analysis (via costs minimization) or ROC analysis reveal different performance according to target conditions of unequal error costs of positives and negatives. Secondly, the setting of an optimal decision threshold at classifier's output. For example, accuracy maximization finds the optimal threshold at classifier's output in value of 0.597, but the optimal threshold respecting higher costs of negatives is discovered by costs minimization or ROC analysis in a value substantially lower (0.477). Keywords: binary classification, bankruptcy prediction, classifier performance evaluation, accuracy maximization, receiver operating characteristic (ROC) Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 369-378 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060369 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060369.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060369.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0036.txt Handle: RePEc:mup:actaun:actaun_2010058060369 Template-Type: ReDIF-Article 1.0 Author-Name: David Procházka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Title: On development of search engine for geodata Title: Vývoj nástroje pro vyhledávání geodat Abstract: Effective management and sharing of geodata is one of the priorities of the European Union (INSPIRE activity) and companies all around the world. Many different companies and organisations publish their geodata using web mapping services. This situation leads to a multiple publishing of similar or completely same geodata. On the other hand, there is frequently a problem how to determine an appropriate mapserver with the required data. This paper presents a geodata search engine which solves the problem how to access geodata more effectively. Presented solution aggregates data from the different mapservers and provides an interface according to the Open Geospatial Consortium Web Map Server specification. This allows to use our solution in the standard GIS tools as common mapserver. Completely new feature is a request which allows to select map layers which fulfills specified criteria. Selection could be given by keywords in a map layer description and by defining a bounding box on Earth surface. Response is a list of appropriate layers sorted according to their relevance. Presented solution could be among other applications significant source of information for many data mining techniques. It allows to interconnect processed data with their space-temporal context. Keywords: geodata, mapserver, WMS, Web Map Service, searching, metadata Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 389-398 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060389 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060389.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060389.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0038.txt Handle: RePEc:mup:actaun:actaun_2010058060389 Template-Type: ReDIF-Article 1.0 Author-Name: Kamila Růžičková Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Petr Novák Author-Workplace-Name: Ústav managementu, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Title: The effects of competencies on the company value Title: Vliv kompetencí na hodnotu společnosti Abstract: Competent management of a company is an important generator of a company value. The aim of the article is to provide detailed academic discussion of the human capital potential and its effects on the value of the company. Attention is paid especially to the definition of the human resources in this context and possible measurability, assuming what can be measured, can be increased. Although the company value can be measured by financial analyses tools, we have in the article moved on to the empirical dimension and provide a theoretical framework of the represented issue. Firstly, we stressed the importance of knowledge in the society of today, secondly, we outlined the indispensability of the intellectual capital for the companies and after that we dealt with the human capital itself, both competences and competencies and their measurability. Based on the partial results, the figure describing the creation of company value was formed; we identified important variables and one of the triggers of these variables.All findings are supported with the literature review e. g. Andreissen (2004), Boddy (2008), Kubeš, et al. (2004), Marinič (2008), Stewart (1998) and Sullivan (2000). Keywords: competences, competencies, human capital, intellectual capital, knowledge, value of the company Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 415-420 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060415 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060415.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060415.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0041.txt Handle: RePEc:mup:actaun:actaun_2010058060415 Template-Type: ReDIF-Article 1.0 Author-Name: Alina Sikorska Author-Workplace-Name: Institute of Agricultural and Food Economics - National Research Institute, ul. Swietokrzyska 20, 00-002 Warszawa, Poland Title: The socio-economic factors affecting the development of agricultural land market in Poland Abstract: The study is aimed at the analysis of the situation in the agricultural land market in Poland, including the identification and description of factors affecting the turnover and rules governing trade in agricultural land and the influence of the Agricultural Property Agency on the supply and demand relationships in trade in agricultural land. The main and critical factors affecting the demand-supply relations in the market are identified. Keywords: land market, land prices, agrarian structure, Agricultural Property Agency, Poland Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 445-452 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060445 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060445.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060445.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0044.txt Handle: RePEc:mup:actaun:actaun_2010058060445 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 Author-Name: Veronika Sobotková Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Transfer pricing and the Czech tax policy Title: Převodní ceny a česká daňová politika Abstract: The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime through transfer pricing rules. Transfer pricing as one of the important areas of international taxes determines how the profits of the multinational enterprises are split between the jurisdictions in which they operate and which countries get to tax those profits. This situation may affect the global budget of the multinational enterprises and the tax revenues of the jurisdictions.This paper is focused on the transfer pricing rules used in the Czech Republic and makes recommendations for the Czech tax policy in this area based on the analysis of the transfer pricing rules in the EU Member States. Keywords: Czech tax policy, transfer pricing, arm's length principle, APA, OECD Transfer pricing guidelines, multinational enterprises Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 465-472 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060465 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060465.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060465.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0046.txt Handle: RePEc:mup:actaun:actaun_2010058060465 Template-Type: ReDIF-Article 1.0 Author-Name: Ladislav Stejskal Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, Brno, 613 00 Brno, Česká republika Author-Name: Jana Stávková Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, Brno, 613 00 Brno, Česká republika Title: Education as an income situation determinant of a consumer Title: Vzdělání jako determinanta příjmové situace spotřebitele Abstract: The article is focused on an analysis of educational attainment of an individual and income situation of their household. At the beginning, a compendious summary of secondary sources is introduced. It resumes data supporting and contradicting the hypothesis about education as a determinant of an income situation. The preliminary theses analysis is performed by results quantification of a project called European Union - Statistics on Income and Living Conditions (EU-SILC). Aim of the paper is to verify the input thesis assumed from secondary resources. The thesis concerns the direct proportion between a level of education achieved and level of financial income. An introduction of a methodology and research summarized data forms a basis for particular analyses which are based on a conjunction of obtained information on household average monthly income and the educational attainment of their leading member. Analyses are sustained by contingency which characterizes social groups, i.e. spheres in which leading members are mostly involved with regard to income.Research results proved the validity of the preliminary thesis about correlation, respectively direct proportionality of educational attainment and monthly income amount. Education is consequently identified as one of income situation determinants. The authors anticipate specificity of the selected point of view. Results are therefore presented only as a partial argument and a possible base for further enquiries. Keywords: educational attainment, EU-SILC, household income, income determination, social groups Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 483-490 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060483 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060483.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060483.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0048.txt Handle: RePEc:mup:actaun:actaun_2010058060483 Template-Type: ReDIF-Article 1.0 Author-Name: František Střeleček Author-Workplace-Name: Katedra účetnictví a financí, Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Author-Name: Jana Lososová Author-Workplace-Name: Katedra účetnictví a financí, Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Author-Name: Radek Zdeněk Author-Workplace-Name: Katedra účetnictví a financí, Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Title: Size and structure of return to scale in revenue function and cost function Title: Velikost a struktura efektu z rozsahu ve výnosové a nákladové funkci Abstract: Common revenue function expressing the relation of the profit/loss to costs is composed analytically so that it is not instructive enough to analyse the return to scale based on a comparison of results in two different periods. This function is influenced by fixed cost and its production utilization, change of profit due to an extensive increase of output and variable cost's size and efficiency. Each stage of the revenue function has specified relation of the above mentioned cost items. According to their relation the economy in each stage of the revenue function is derived. It is possible to use these analyses to optimize output regarding the profit/loss as well as to assess the economy related to any change of the profit volume. Supported by the Ministry of Education, Youth and Sports of the Czech Republic (Project No. MSM 6007665806). Keywords: return to scale, production utilization of fixed cost, revenue function, cost function Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 491-502 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060491 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060491.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060491.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0049.txt Handle: RePEc:mup:actaun:actaun_2010058060491 Template-Type: ReDIF-Article 1.0 Author-Name: Miroslav Svatoš Author-Workplace-Name: Katedra ekonomiky, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6 - Suchdol, 165 21 Praha, Česká republika Author-Name: Luboš Smutka Author-Workplace-Name: Katedra ekonomiky, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6 - Suchdol, 165 21 Praha, Česká republika Title: Competitiveness analysis of Czech agrarian foreign trade in the context of world agrarian market and agrarian trade of EU-27 countries Title: Analýza konkurenceschopnosti českého agrárního zahraničního obchodu v rámci světového agrárního trhu a v rámci agrárního trhu zemí EU27 Abstract: This paper analyses the commodity structure of Czech (CR) agrarian trade in relation to the EU countries. An emphasis is put on comparative advantages of particular aggregations from the view-point of their application on the EU internal market. This analysis is based on an evaluation of comparative advantages by means of a modified Balassa index. It is studied in two stages, for the internal EU market and the world market. The analysis results are then shown in a graph. Subsequently, the authors implement an idea arising from a BCG matrix on the results of the graphic presentation. The aim is to identify those aggregations (SITC, rev. 3) which are or have a potential to be a pillar of agri-business (ie, the "cash cows" and "stars"), and vice versa to show the aggregation which are non-prospective in the long term or problematic (ie, the "dogs" and "problem children"). As start are identified as those aggregations which are characterised by the highest growth rate of comparative advantage value. From the analysis results, changes are apparent if we compare the CR trade commodity structure in relation to the EU countries. Findings also concern the development of comparative advantages and following CR specialisation on trade with certain aggregations. Keywords: competitiveness, agrarian trade, Czech Republic, world, EU, analysis, commodity structure Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 503-514 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060503 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060503.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060503.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0050.txt Handle: RePEc:mup:actaun:actaun_2010058060503 Template-Type: ReDIF-Article 1.0 Author-Name: Iveta Šimberová Author-Workplace-Name: Institute of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic Title: Company strategic marketing management - synergic approach and value creating Title: Strategický marketingový management podniku - synergický přístup a tvorba hodnoty Abstract: The paper aims to introduce a synergic approach to the strategic marketing management, which appears to be a challenge with respect to enhancing competitiveness of industrial companies in a small open economy. The potential of these companies consists in managing relations with the key stakeholders, which by means of effective establishing, maintaining and terminating of the mutual relations leads to developing of marketing networks, enables more effective tradeability of their offers, besides domestic embracing also global markets. The success of these relationships depends on the quantity and quality of mutual exchanges and in particular on the strengthening socially and knowledge-based links. The theoretical principles underlying the synergic approach within the marketing management are closely connected with the present marketing concepts, a new approach to the value creating, effectiveness of marketing activities and will form a basis for research of the industrial companies within the Czech Republic with the orientation to marketing activities effectiveness and performance of the company. The methods used in the paper are secondary analysis of statistics, analysis of scientific and professional literature, reports and researches of authors. The scientific aim of the paper is to review of current situation in this area and to create theoretical basis for the research on the industrial market. Keywords: strategic marketing management, synergic approach, value creation, industrial market, effectiveness, competitiveness Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 543-552 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060543 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060543.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060543.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0054.txt Handle: RePEc:mup:actaun:actaun_2010058060543 Template-Type: ReDIF-Article 1.0 Author-Name: Oldřich Tvrdoň Author-Workplace-Name: Marketing and trade department, Mendel University, 613 00 Brno, Czech Republic Author-Name: Radmila Presová Author-Workplace-Name: Marketing and trade department, Mendel University, 613 00 Brno, Czech Republic Author-Name: Andrea Živělová Author-Workplace-Name: Marketing and trade department, Mendel University, 613 00 Brno, Czech Republic Author-Name: Iva Konečná Author-Workplace-Name: Marketing and trade department, Mendel University, 613 00 Brno, Czech Republic Title: Demands for business activities in Chinese people's Republic Abstract: The article deals with the possibilities of doing business on Chinese market typical for its geographical spaciousness and populousness. There is also included an overview of China's position in relation to 12 selected EU-countries. It is shown that four of 12 selected countries (Hungary, Slovakia, United Kingdom and Poland) do not export to China while People's Republic of China exports into all 12 countries. Dividing the exports to China between the counties, Netherlands stands on the top with the share of 11.54% while Austria participates on the total exports only by 2.47%. In relation to the Czech Republic, China's share on its imports is 10.05%, and only 0.74% on the export. Although the passive balance decreased by 16 232 bill. CZK, in 2009, the balance remains negative. This article looks in detail on the specific standards required by Chinese authorities when Czech company wants to open a representative office there. Also the costs for exhibiting on a machinery-specialized trade fair are calculated. The paper specifies the total time needed to deal with formalities concerning establishing a joint venture and receiving a building permit to build a new plant or reconstruct existing facilities. The financial expenses for a trade fair participation and opening a representative office are average values received from discussion with the top managers of Czech machinery companies exporting their goods or running a production-focused joint venture in the People's Republic of China. Keywords: China, Joint Venture, market, import, export, balance, calculations Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 587-596 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060587 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060587.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060587.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0059.txt Handle: RePEc:mup:actaun:actaun_2010058060587 Template-Type: ReDIF-Article 1.0 Author-Name: Marek Záboj Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Position and development of the food independent trade and its prediction on Czech market Title: Postavení a vývoj nezávislého obchodu s potravinami a jeho predikce na českém trhu Abstract: The paper deals with a problem of independent trade in Czech Republic which means small and medium sized retail and wholesale enterprises without capital linkage to big companies abroad. It is especially focused on Czech food sellers trying to compete against transnational companies entering and operating on Czech market. One of possibilities how to face geographically and financially strong subjects is vertical cooperation and creation trade alliances. It means joining individual small and medium sized wholesalers and retailers into one association representing all members. Main advantages of these cooperative structures are lower purchase costs due to common negotiation with suppliers and co-financing of some activities (for example promotion). It is very important to sustain the diversity of retail market because of ensuring and forming competitive environment and offering the miscellaneous forms of retail to final consumers. That is why the main goal of this paper is to find out last changes and contemporary position and structure of the food independent trade alliances with prediction of future development. It is necessary to mention the fact that data is quite difficult to gain for this purpose. There are yearbooks of Czech and Slovak trade where some important information are published namely sales of food trade alliances are used like main indicator to describe and predict their development. A suitable statistic method has to be selected to fulfil the stated goal. Time series and interlay with trend curve seem like the most suitable instrument. In case of individual trade alliances the linear or logarithmic function will be used according to course of sales. Keywords: independent trade, retail, trade alliance, cooperation, trend curve, sales, competition Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 633-640 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060633 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060633.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060633.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0064.txt Handle: RePEc:mup:actaun:actaun_2010058060633 Template-Type: ReDIF-Article 1.0 Author-Name: Marek Zinecker Author-Workplace-Name: Ústav financí, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 4, 612 00 Brno, Česká republika Author-Name: Jaroslava Rajchlová Author-Workplace-Name: Ústav financí, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 4, 612 00 Brno, Česká republika Title: Private equity and venture capitalists' investment criteria in the Czech Republic Title: Výzkum kritérií hodnocení podnikatelských projektů ze strany společností investujících Private Equity a Venture kapitál v ČR Abstract: For investment decision making to be rational, the existence of investment criteria is required. In the theory of financial management, the effectiveness of investment is traditionally judged by the degree to which an investment proposal contributes to achieving the main financial goal of business, i.e. market value maximization of the firm.So far, potential businesses for Private Equity and Venture Capital financing in the Czech Republic have not had information regarding investment criteria and their significance, when considered by investors, at their disposal, which is due to absence of relevant research results.This article presents results of the research project whose aim is to establish which criteria are considered to perform an essential role in the selection of business proposals by firms investing Private Equity and Venture Capital in the Czech Republic as well as the most common reasons for rejecting the proposals. Based on practical experience of financing by Private Equity and Venture Capital, the research made it possible to identify the most significant criteria, namely characterization of management, market, product and the rate of investment capital appreciation. The results of the research are consequently compared with findings which were published in similar studies undertaken in the past (e.g. Tyebjee, Bruno, 1984; Fried, Hisrich, 1994; MacMillan et al., 1985, 1987; Muzyka et al., 1996; Eisele, 2002).The research supports the thesis that, when considering business proposals, above-average weight is attached to criteria concerning the characterization of management, i.e. experience and competencies in all stages of business life cycle. Nevertheless, the fulfilment of the criteria is not sufficient for investors to evaluate a business proposal positively. They also place an emphasis on selected criteria related to market and product. By publishing empirical data, an important signal regarding up-to-date evaluative criteria and their weight is sent to those interested in financing by means of Private Equity/Venture Capital as well as investors in Private Equity and Venture Capital funds and to investment companies. Keywords: private equity, venture capital, business proposals, investment decision making, investment criteria Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 641-652 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060641 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060641.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060641.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0065.txt Handle: RePEc:mup:actaun:actaun_2010058060641 Template-Type: ReDIF-Article 1.0 Author-Name: Basel Abbas Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: P. Procházka Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: The effect of trade liberalisation on Syrian agriculture Title: Vliv liberalizace obchodu na syrské zemědělství Abstract: Syrian agricultural policy should be characterized by a high level of government intervention, including fixed prices, government monopoly in strategic crop marketing, government distribution of industrial fertilizers, significant barriers on food and agricultural commodities import and so on. Although there were certain changes and liberalization in this area during several last years, the Syrian agriculture remains as the most regulated sector of national economy in Near east and northern Africa.On the other hand, we may state the fact that Syrian governmental agriculture policy was successful considering so called strategic crops most of all in achieving self-sufficiency in wheat production, also an essential increase of cotton production volume which represents most important export crop of this near east country, took a part. Besides this progress there was restriction of disparity development in countryside and municipal household's incomes, which is partial reason for slowing down of Syrian countryside poverty. These positive outcomes were reached at the expense of increasing governmental expenses and worsening of resources efficiency usage both in agriculture production and energy sectors. Considering forecasted spend of oil sources, the Syrian government will be necessarily forced to search for alternative resources of economic growth and government budget incomes in near future.The last five year country plan presumes consequental delimitation of grants and implication of value added tax. There is to be a quite large liberalisation in agriculture sector, which should lead to consequential down of wheat production, sugar beet and cotton and increase of barley, lentil and chickpea production. Keywords: Syria, agriculture, international trade, trade liberalisation, pricing policy Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 665-672 Volume: 58 Issue: 6 Year: 2010 DOI: 10.11118/actaun201058060665 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060665.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201058060665.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201006-0067.txt Handle: RePEc:mup:actaun:actaun_2010058060665