Template-Type: ReDIF-Article 1.0 Author-Name: Tarish H. Al-Gahaifi Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jaroslav Světlík Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Production and consumption of vegetables in Republic of Yemen Abstract: The main aim of the article is to understand the trend in production and consumption vegetables in Republic of Yemen within the period 1995-2009, and understand distribution of vegetables production in the country by governorate. The authors analyze and interpret the data of the Ministry of agriculture and irrigation in the Republic of Yemen about the production and Available for consumption of vegetables in the form of secondary analysis during the mentioned period. Based on the result obtained, it was concluded that production of vegetables concentrated in six governorates (Hodeidah, Sana'a, Dhamar, Ibb, Taiz and Marib), represented 73.09 percent of the total vegetables production. On the other hand there was a statistical significance positive trend in the vegetable production which increased by 26.697 thousand tons per year with Compounded Annual Growth Rate amounted to 3.55 percent, and consumption of vegetables increased by 29.785 thousand tons per year with CAGR amounted 2.54 percent., but the increase in the production caused by the increase in the cultivated area which increased by 2.264 thousand ha per year, while productivity trend was negative which Decreased by 0.015 ton / ha per annum. Keywords: vegetables, general trend, production, cultivated area, productivity, main vegetables, available for consumption Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 9-18 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040009 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040009.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040009.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0001.txt Handle: RePEc:mup:actaun:actaun_2011059040009 Template-Type: ReDIF-Article 1.0 Author-Name: Věra Bečvářová Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Economic and regional consequences of direct payments under the current CAP philosophy Abstract: The paper deals with one of the key instruments of the actual EU Common Agricultural Policy (the CAP), the direct payments. The economic as well as the regional implications of application for direct payments in the CAP strategy are evaluated there. The study deals with the economic costs, direct and indirect effects of such type of subsidy in general and a demonstration thereof in the context of the development of the European model of agriculture. Based on the economic principle of this type of transfer evalution, the processes of the income redistribution in the framework of global/common policy in general is characterized. It explains the causes as well as the nature of implementation of this instrument in the reform processes in the last twenty years, focusing on the reasons and consequences of different application in the original and the new EU member states. It considers the question of whether this type of support to agriculture is truly a tool that does not interfere with market conditions affect the respective competitive ability of agricultural producers. In the context of changes to income support in agriculture in the CAP development process, the effect of decoupled payments on the pricing within the agricultural commodity markets is specified. At the same time the work deals with a broader social context and social impact of the differing forms of support in European regions. Keywords: agrarian policy, disparity, subsidies, the European model of agriculture, direct payment reform, the region Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 19-26 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040019 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040019.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040019.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0002.txt Handle: RePEc:mup:actaun:actaun_2011059040019 Template-Type: ReDIF-Article 1.0 Author-Name: Hana Bohušová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: General approach to the IFRS and US GAAP convergence Abstract: Two most significant organizations in the field of financial reporting regulation setters in the world - the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB - IASB Convergence. The most significant difference between the US GAAP and IFRSs is in the area of the general approach. The IFRSs are based on basic accounting principles with limited application guidance, US GAAPs are based especially on rules with specific application guidance. The main objective of this work is to assist in the development of an improved common conceptual framework that provides a sound foundation for developing future accounting standards.The structure of the paper is divided into three parts. The theoretical background presents the historical development of the IAS/IFRS and US GAAP convergence efforts in general. The second part of the paper is aimed at the comparative analysis of conceptual frameworks (the IAS/IFRS and US GAAP). At the end, based on the results of the comparative analysis, the basic principles for a common conceptual framework, which should be applicable, are clarified. The paper uses the standard methods of scientific work. Firstly, the method of description is used to describe the development in the area of IAS/IFRS and US GAAP convergence. Then, a comparative analysis is used to discuss the differences in the position a principles of conceptual frameworks the IAS/IFRS and US GAAP. At the end the method of synthesis, deduction and induction is used. Keywords: IFRS, US GAAP, conceptual framework, qualitative characteristics financial information Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 27-36 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040027 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040027.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040027.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0003.txt Handle: RePEc:mup:actaun:actaun_2011059040027 Template-Type: ReDIF-Article 1.0 Author-Name: Jaroslava Burianová Author-Workplace-Name: Katedra ekonomických teorií, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6-Suchdol, Česká republika Title: Agrarian foreign trade of the Czech Republic in the period of 2004-2008, competitiveness of commodities Abstract: The paper deals with agrarian foreign trade (AFT) of the Czech Republic during the period of 2004-2008. Distinct changes in the trade volume, but also changes in the net export structure were observed. The export is being assisted with a much larger trading area without customs restrictions but it is also exposed to a much tougher competition. A methodology that makes it possible to evaluate the competitiveness of individual commodities is described in the first part. A sequence of individual items from a total list of basic food goods was analyzed using chosen indicators - Balass indicator RCA (Revealed Comparative Advantage) as well as the Michaely index MI that shows a specific degree of specialization for export. In the Results section, attention is firstly focused on the year 2004. The values of export and import for 24 items of basic food commodities are summarised, and the most important items in respect of the share in total export are selected. Analogical output was acquired for the year 2008. The values of RCA and MI indicators are then itemised, and a sequence is determined for the highest values for the commodities able to compete that shows the specific degree of specialization for export. Keywords: agrarian foreign trade, foreign trade, competitiveness, competitive advantage, Balass RCA indicator, Michaely index Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 37-42 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040037 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040037.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040037.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0004.txt Handle: RePEc:mup:actaun:actaun_2011059040037 Template-Type: ReDIF-Article 1.0 Author-Name: Petr David Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Why and how to tax cigarettes? Abstract: Objective of the article is to identify the functions and requirements an excise tax on cigarettes should fulfil, next also to calculate a model for the taxation of cigarettes in the Czech Republic with practical relevance, and to formulate recommendations for cigarette tax policy. Determining the role which should be fulfilled by cigarette excise taxes necessarily requires knowledge of the costs of cigarette consumption, which may be used to calculate the specific tax burden on cigarettes for the particular case of the Czech Republic and to formulate general conclusions and recommendations for cigarette tax policy. Cigarette excise taxes must primarily fulfil a remedial function. Other functions and requirements which may also be fulfilled by the tax are also naturally important but they should be accorded second place. Cigarette excise taxes should reclaim societal costs for the consumption of cigarettes, primarily including healthcare costs, as well as other costs connected to the consumption of cigarettes, by utilizing a specific tax which appears most suitable to the purpose at hand. Relevant studies show taxation of cigarettes in the Czech Republic is inadequate, falling short of covering costs for the consumption of cigarettes identified in the studies, by 13% according to one study, 22% according to another, and up to 58% according to a third study. Cigarettes should be burdened by a specific tax corresponding to the costs of their consumption. Calculations show that cigarette taxes must be increased in the Czech Republic by a significant amount. This will require close cooperation with public institutions, particularly those focusing on healthcare and finance. The generally accepted results of cost calculations and the cigarette taxation rates they entail must be enforced in practice and enshrined in the European Union context in an appropriate directive as well as in national laws. Keywords: excise, cigarettes, function of taxation, price, Czech Republic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 43-50 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040043 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040043.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040043.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0005.txt Handle: RePEc:mup:actaun:actaun_2011059040043 Template-Type: ReDIF-Article 1.0 Author-Name: Marcela Domesová Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Analysis of foreign direct investment in the Czech Republic Abstract: The foreign direct investments are joined with the process of world globalisation. Foreign direct investments are carried out especially by multinational companies. The basic forms of the foreign direct investments are "greenfield" investments and "brownfield" investments in the form of the privatization. The Czech Republic has shown mass inflow of foreign direct investments since 1998. The aim of the paper is to evaluate the inflow of foreign direct investments in the context of the balance of payments and the evaluation their impact on the outside economic equilibrium and gross value added in the Czech Republic. The subject of the analysis is the identification of the most important factors of foreign direct investments inflow and the classification of foreign direct investments inflow from the point of view of branches and technological intensity of production as well. The aim is fulfilled by analysis of selected indicators of the balance of payments, analysis of gross value added and international comparison of foreign direct investments inflow in countries of Visegrad Group. The results show the part of privatization in foreign capital inflow, increasing import intensity and export efficiency linked with foreign direct investments. The results are subject of research focused on the process of world globalisation and regional development. Keywords: foreign direct investment, import, export, balance of payments, gross value added, Czech Republic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 51-62 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040051 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040051.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040051.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0006.txt Handle: RePEc:mup:actaun:actaun_2011059040051 Template-Type: ReDIF-Article 1.0 Author-Name: Jaroslav Dufek Author-Workplace-Name: Ústav demografie a aplikované statistiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Bohumil Minařík Author-Workplace-Name: Ústav demografie a aplikované statistiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Vlasta Nepivodová Author-Workplace-Name: Ústav jazykových a kulturních studií, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Living and social standard of population in the regions of the Czech Republic Abstract: Living and social standard of the population of the regions of the Czech Republic has been assessed by means of six expert selected indicators. Characteristics of the levels and variability, correlation and regressive relations between the indicators were determined and the regions were divided into groups using cluster analysis. Based on the 4 main indicators selected by means of factor analysis, global scores of weighted standardised values of indicators of living and social standard of the population were calculated for the respective regions and the order of regions was established. Keywords: living and social standard of the population, development potential, order of regions of the Czech Republic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 63-70 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040063 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040063.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040063.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0007.txt Handle: RePEc:mup:actaun:actaun_2011059040063 Template-Type: ReDIF-Article 1.0 Author-Name: Kristína Estélyiová Author-Workplace-Name: Ústav financí, Fakulta podnikatelská, Vysoké učení technické v Brně Brno, Kolejní 4, 612 00 Brno, Česká republika Author-Name: Vojtěch Koráb Author-Workplace-Name: Ústav managementu, Fakulta podnikatelská, Vysoké učení technické v Brně Brno, Kolejní 4, 612 00 Brno, Česká republika Title: Conditions for making strategic alliances: The case of two enterprises from the South Moravian Region Abstract: This paper focuses on the study of the role and importance of strategic alliances for small and medium enterprises. The purpose of the paper is to point out the conditions for making these co-operative relationships. This study is based on expert literature, mainly in foreign languages, which offers a relatively detailed breakdown of this topic. The research itself contributes to enhancement of knowledge by summarising the key aspects of strategic co-operation and presentation of the approach of two Czech enterprises by means of a case study. The first case study presents a small business with a development and growth strategy based mainly on strategic co-operation. However, despite positive examples many enterprises do not make any alliances, and their business relations can be described as "traditional". The second case study presents an example of such an enterprise and its approach to co-operation. Thanks to the two different viewpoints it is possible to arrive at a better idea about co-operation and to discover the factors that limit the creation of strategic co-operation. The final part of the work summarises the motifs - both active and passive approach - in making alliances and emphasizing some specifics of alliances. The outputs from the paper may lead to a broader discussion about strategic co-operation and serve as a starting point for further research. Keywords: strategic cooperation, strategic alliance, small and medium enterprises, research and development, competitiveness Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 71-78 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040071 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040071.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040071.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0008.txt Handle: RePEc:mup:actaun:actaun_2011059040071 Template-Type: ReDIF-Article 1.0 Author-Name: Miroslav Foret Author-Workplace-Name: Ústav regionálního rozvoje a veřejné správy, Mendelova univerzita v Brně, třída Generála Píky 7, 613 00 Brno, Česká republika Author-Name: Petr Klusáček Author-Workplace-Name: Ústav regionálního rozvoje a veřejné správy, Mendelova univerzita v Brně, třída Generála Píky 7, 613 00 Brno, Česká republika Title: The importance of the partnership and cooperation in the regional development exampled on Znojmo region Abstract: The article is based on the theoretical presumption that the successful and balanced spatial development at all hierarchical levels (local, regional, national, international) depends on close and effective partnership, cooperation and communication of many groups of the different actors. It brings own definition of partnership for local and regional development and there is included basic categorisation of different kind of partnerships as well. The importance of partnership and cooperation for territorial development is demonstrated on analyses of the concrete project from Znojmo region (project Moravian Wine Trails). The following part of the article pays attention to the selected problematic issues in Znojmo region which might be solved in future by means of partnership among the different groups of the stakeholders. The conclusion brings some recommendations which could be useful not only for municipal and regional authorities but for other groups of stakeholders as well. Keywords: partnership, cooperation, regional development, marketing research, wine trails, life conditions Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 79-86 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040079 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040079.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040079.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0009.txt Handle: RePEc:mup:actaun:actaun_2011059040079 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Friebelová Author-Workplace-Name: Katedra aplikované matematiky a informatiky, Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Author-Name: Ludvík Friebel Author-Workplace-Name: Katedra aplikované matematiky a informatiky, Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Title: Life quality evaluation in regions of the Czech Republic according to selected criteria using the DEA method Abstract: Our work has several aims. We have evaluated the Quality of life of the districts (LAU 1 regions) in the Czech Republic, according to the selected criteria by the Data Envelopment Analysis (DEA) method. This method was initially proposed to evaluate the efficiency. In this paper the level of efficiency represents the level of life quality. The efficiency (quality of life) is in this case represented as a share of output in weighted sum of inputs. In other words, it represents a certain degree to which desirable output can offset undesirable indicators. Hence we have consider three types of input (the unemployment rate, criminality, as well as the specific emissions) and one output (the average salary). In the next stage, the fourth input (the average price of a dwelling per square metre) is added. Its impact on the changing of efficiency score is under consideration with regression analysis. At the same time, we have observed a possible connection between the achieved efficiency score and net migration in following year. In addition to efficiency score DEA method provides weights of particular inputs and outputs. These weights are used to find those contributions of particular criteria to the achieved score. This enables us to determine the strong and weak points of the districts. Keywords: Data Envelopment Analysis, districts, efficiency, migration, quality of life, regression Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 87-96 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040087 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040087.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040087.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0010.txt Handle: RePEc:mup:actaun:actaun_2011059040087 Template-Type: ReDIF-Article 1.0 Author-Name: Ladislava Grochová Author-Workplace-Name: Ústav ekonomie, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Advertising as a possible determinant of private consumption Abstract: Private consumption represents an important component of aggregate demand, i.e. private consumption becomes a significant aspect of GDP determination. The objective of this paper is to examine private consumption in terms of a potential short-run influence of advertising on private consumption as one of the factors that determine consumption. GDP (disposable personal income), interest rates, but also advertising may be considered as important factors that can accelerate the development or change the direction of development of private consumption. A debate on effects of these factors is carried on in the paper. Determinants of advertising expenses as well as potential influence of advertising on private consumption will be studied. This general theme will be specified under conditions of American economy and examined during a period of almost 80 years (1929-2008). The GLS method of estimation with application of Cochrane-Orcutt regression is used. Despite of lower statistical significance the model indicates that advertising expenses variable is not an important variable of private consumption at aggregate level on the contrary to disposable personal income and private savings. Keywords: advertising, private consumption, private savings, personal disposable income, interest rates, GDP Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 97-104 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040097 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040097.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040097.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0011.txt Handle: RePEc:mup:actaun:actaun_2011059040097 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 Title: Analysis of life quality indicators in the area of natural resources in chosen micro-regions in the Czech Republic Abstract: Approved strategy of sustainable development of the Czech Republic is based on three pillars of defensibility, namely social, economic and environmental. The paper is focused on the third pillar that includes field of natural resources. It is solved in municipalities of chosen micro-regions in the Czech Republic compared with level in particular regions. In term of chosen indicators it is concerned with the coefficient analysis of ecological stability of landscape.Furthermore in the paper there are analysed chosen problems in the sphere of environment protection in particular districts where chosen micro-regions are situated. Analysis of environment protection is realized in years 2002-2008. Protection of environment is evaluated by indicators such as e.g. environmental assets and non-investment expenditures and emissions. Keywords: micro-region, natural resources, coefficient of ecological stability, environment protection, environmental assets and non-investment expenditures, disparities among municipalities of micro-region Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 105-116 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040105 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040105.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040105.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0012.txt Handle: RePEc:mup:actaun:actaun_2011059040105 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea Jindrová Author-Workplace-Name: Katedra statistiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: Ludmila Dömeová Author-Workplace-Name: Katedra systémového inženýrství, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: Segmentation of rural tourists in the Czech Republic Abstract: The aim of this article is to determine the features that characterize the domestic rural tourists in the Czech Republic and separate them into groups. In order to fulfill this goal, an inquiry survey and statistical analysis of obtained data were realized. The results verified our hypothesis that the demand is different for different type of tourists and we were able to define 3 types of tourists: traditional, active, and passive. The passive tourists search mainly for tranquillity and rest, in our research mainly older people preferring longer stays. The traditional tourists favour visiting of natural and cultural landmarks. The active tourists are interesting in various types of activities, mainly in sports and social events. They are younger and they like shorter more frequent vacations. Based on our findings, we deduced some general recommendation to the rural tourism operators. The passive and traditional tourists are claiming for undamaged nature, calm and authentic environment, respectively existence of natural or cultural monuments. These external conditions can hardly be crucially changed to improve the touristic business. The active tourists can be attracted by additional services even in places with less favourable conditions. The providers without favourable natural condition can improve fruitfulness of their business by offering active spending of leisure time. Keywords: diversification of agriculture, rural tourism, tourists' segmentation, questionnaire survey Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 117-122 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040117 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040117.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040117.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0013.txt Handle: RePEc:mup:actaun:actaun_2011059040117 Template-Type: ReDIF-Article 1.0 Author-Name: Bohumil Kába Author-Workplace-Name: Katedra statistiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6-Suchdol, Česká republika Title: Exploratory analysis of selected indicators of the Czech Republic regional labour markets Abstract: This paper is focusing on the presentation of statistic exploratory procedures enabling the evaluation of the disparities in regional labour markets in the Czech Republic. Most of the data on labour markets are of multidimensional nature since both employment and unemployment can be described by a lot of various indicators offered by the Ministry of Labour and Social Affairs of the Czech Republic and by the Czech Statistical Office. An analysis of the data collected hence, has to employ multivariate statistical procedures. The choice of indicators in the study presented has been carried out such that it can represent the phenomena basically affecting the economic position of separate regions. The number of indicators analyzed has been limited by the level of applicability of the multivariate methods of statistical processing chosen. In order to reach the target of the paper the indicators of employment and unemployment have been applied to order the separate CR regions and to identify the regions outlying. To this end a composite indicator has been constructed by the so-called point method, one that is capable of aggregating the information supplied by all the separate indicators considered. The first section of the paper describes the way of construction of this aggregate indicator. In the next section then, some algorithms of the cluster analysis are introduced that have been employed to classify regional labour markets of the CR in more detail. Keywords: employment, unemployment, region, indicator, multivariate analysis, cluster Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 123-128 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040123 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040123.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040123.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0014.txt Handle: RePEc:mup:actaun:actaun_2011059040123 Template-Type: ReDIF-Article 1.0 Author-Name: Ondřej Konečný Author-Workplace-Name: Ústav regionálního rozvoje a veřejné správy, Mendelova univerzita v Brně, Tř. Generála Píky 7, 613 00 Brno, Česká republika Title: The results of the "Survey of Employment" in the South Moravian Region in 2009 Abstract: In the second half of 2008, significant impacts of the world economic crisis became evident in the Czech labour market. In 2009, employment and the number of vacancies gradually declined and the number of the unemployed continually increased. This paper aims to show the impact of the crisis on the development (2008-2009) of the structure of employment according to industries and sectors of national economy in South Moravia as revealed by the unique "Survey of Employment in the South Moravian Region on the date of 31 December 2009". This paper is a presentation of the general parameters of this survey - the number of companies participating in this survey, the number of their employees and regional differences of these characteristics are evaluated. Brief attention is also paid to the expected development of employment in 2010, which is compiled on the basis of the assumed recruitment/release of employees of businesses participating in the survey. Keywords: employment, world economic crisis, labour market, South Moravian Region, "survey of employment", sectors of economy, industries Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 129-136 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040129 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040129.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040129.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0015.txt Handle: RePEc:mup:actaun:actaun_2011059040129 Template-Type: ReDIF-Article 1.0 Author-Name: Václav Kupčák Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Regional importance of forests and forestry for rural development Abstract: In the rural area represents forest management the significant and often the sole source of job opportunities, especially in border areas of the Czech Republic. As the sector is forestry such an important participant of regional development, incl. location factors relation in the face of traceable processing branches. All this increases the social role of forestry and it is a factual fulfilling of specific social functions of forest management in the sense of strategic development documents.National forestry programs are considered as concepts for application of sustainable forest management in long-term improvement of competitiveness of forestry. They are part of the state forestry policy and at the same time they fulfill the EU Forestry Strategy. The paper focuses on the National Forest Programme of the Czech Republic for the period up to 2013 in relation to regional development and the importance of forestry in rural development area in the Czech Republic.The paper focuses on the Programme LEADER too, aimed to engage in the rural areas more forestry bodies into the local action groups and into the elaboration of local development strategies. Keywords: forestry, forest management, social functions, employment, the national forestry programme Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 137-142 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040137 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040137.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040137.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0016.txt Handle: RePEc:mup:actaun:actaun_2011059040137 Template-Type: ReDIF-Article 1.0 Author-Name: Lukáš Leksovský Author-Workplace-Name: Katedra financí, Obchodně podnikatelská fakulta, Slezská univerzita Opava, Univerzitní nám. 1934/3, 733 40 Karviná, Česká republika Author-Name: Daniel Stavárek Author-Workplace-Name: Katedra financí, Obchodně podnikatelská fakulta, Slezská univerzita Opava, Univerzitní nám. 1934/3, 733 40 Karviná, Česká republika Title: Efficiency of the building societies in the Czech Republic Abstract: This paper is the first attempt to analyze efficiency of building societies in the Czech Republic. We apply non-parametric method Data Envelopment Analysis on data from all building societies in the sector over the period 2002-2008. Having deposits received and administrative expenses as inputs and volume of loans disbursed as output we estimate efficiency scores of all individual building societies as well as calculate the average efficiency in the industry. For this purpose we use two alternative models that allows for constant and variable returns of scale respectively. The results suggest that there is no significant improvement in efficiency of building societies during the estimation period. Furthermore, most of the building societies have not been operating at appropriate size. We also found that Českomoravská stavební spořitelna, a. s. was the most efficient building society in the Czech Republic according to the both models applied. In order to increase efficiency, we suggest reduction in the number of external employees and agents or increase of their productivity, more sophisticated products that can outperform the standard services and effective response to changes in the legislature. Keywords: efficiency, Data Envelopment Analysis, CCR model, BCC model, constant returns to scale Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 143-150 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040143 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040143.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040143.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0017.txt Handle: RePEc:mup:actaun:actaun_2011059040143 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Mervartová Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Compensation for industrial injuries and occupational diseases Abstract: According to the current legislation in the Labour Code the employer's liability for personal injury resulting from industrial injury or disease is objective, i.e. liability for result. Employer has always an obligation to pay damages if the employer has not liberated himself from no-fault liability. In terms which are explicitly defined by the Labour Code the employer can relieved from fully liability or in part. The injured party is entitled to compensation for loss of earnings and compensation for pain and diminished social capability, and compensation for reasonably incurred expenses related to medical treatment and compensation for damage.Additional compensation is provided in the case of an employee's death which occurred due to an industrial injury or occupational disease. This may be compensation for reasonable funeral expenses, reimbursement for dependent survivors, one-off compensation for dependents and damage compensation. Each employer now has to pay compulsory insurance against injury. The new law on accident insurance of employees makes the principle of compensation redundant and establishes the principle of insurance. Employers will pay premiums to the Czech Social Security Administration, who will pay allowances from the accident insurance directly to the injured employees. The aim of the new law on accident insurance of employees is to motivate employees to return to work and curb abuse of the insurance. The law should come into effect on 1st January 2013. Keywords: liability for damage, industrial injury, occupational disease, compensation, accident insurance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 151-158 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040151 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040151.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040151.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0018.txt Handle: RePEc:mup:actaun:actaun_2011059040151 Template-Type: ReDIF-Article 1.0 Author-Name: Bohumil Minařík Author-Workplace-Name: Ústav demografie a aplikované statistiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jana Borůvková Author-Workplace-Name: Vysoká škola polytechnická Jihlava, Tolstého 16, 586 01 Jihlava, Česká republika Title: Chosen aspects of human capital development in regions of the CR Abstract: The essential measurable part of human capital is education. Educational, research and development capacities, economic development of regions, labour market, education of the population, and educational effects in regions of the CR in 2008 are the theme of this paper. The authors have analysed the total of 15 indices, which were shown in logical and conclusive mutual relations. The authors tried to quantify and from this point of view to compare the regions of the CR in light of the economic effect of education, which is based on the status of people with university education in the labour market - this is a combination of higher remuneration, higher economic activity and better employability of people with university education. The effect of education was assessed in the relation to the values of corresponding indices for the whole CR. In this case, a special status of the capital city of Prague and Central-Bohemian Region were manifested, while the opposite end of the ladder was occupied by Karlovy Vary Region and Ústí Region. In most cases, the status of university educated population of the regions corresponds with the values determined for all the CR. An interesting view can be presented by a comparison inside regions, in the relation to the values of indices for the given region. Here the largest effects from education were manifested mainly in some less developed regions, while e.g. Prague, a traditional leader in all similar analyses, is from this point of view found almost at the back. Keywords: human capital, education, development, labour market, regions of the Czech Republic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 159-166 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040159 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040159.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040159.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0019.txt Handle: RePEc:mup:actaun:actaun_2011059040159 Template-Type: ReDIF-Article 1.0 Author-Name: Simona Miškolci Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Consumer preferences and willingness to pay for the health aspects of food Abstract: Agri-food systems in the Czech Republic are currently undergoing a profound transformation toward high-value products. Appropriate policies are needed to guide this transformation, presupposing good understanding of consumer preferences. Having established a general framework for the analysis of food choice and quality perception, second part of the paper gives overview of results of stated preference evaluation studies conducted in the Czech Republic. The objective of secondary data analysis is to evaluate consumer preferences and willingness to pay for the food quality with the special attention to an evaluation of consumer preferences for health aspects of the food. The consumers' relative preferences toward the different dimensions of a product's quality are measured from the consumers' perspective via their preference scores on various dimensions of quality derived from Analytic Hierarchy Process (AHP). Price premium consumers are willing to pay for the high quality product is investigated using Contingent valuation method (CV). In general, the empirical evidence supports the hypothesis that health ensuring and enhancing characteristics together with sensorial characteristics significantly affect consumers' preferences for food and most consumers are willing to pay a price premium in order to ensure required quality of food. Keywords: food quality, consumer preferences, AHP, WTP, health aspects Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 167-176 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040167 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040167.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040167.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0020.txt Handle: RePEc:mup:actaun:actaun_2011059040167 Template-Type: ReDIF-Article 1.0 Author-Name: František Nohel Author-Workplace-Name: Ústav zemědělské ekonomiky a informací, Kotlářská 53, 602 00 Brno, Česká republika Author-Name: Daniela Spěšná Author-Workplace-Name: Ústav zemědělské ekonomiky a informací, Kotlářská 53, 602 00 Brno, Česká republika Author-Name: Pavel Pospěch Author-Workplace-Name: Ústav zemědělské ekonomiky a informací, Kotlářská 53, 602 00 Brno, Česká republika Title: Regional markets with agricultural workforce based on Labour offices' data Abstract: The changes in Czech agriculture over the past twenty years have had their impact on the agricultural labour market, too. The regional differentiation of the chances of applicants on the labour market as well as the agricultural enterprises' chances of hiring employees fitting their requirements, are, among others, influenced by the specific conditions of agricultural production. The aim of this paper pertains to two basic problem areas: first, the differentiation of respective regions based on the number of agricultural applicants and job vacancies, and second, the identification of disequilibrium on the agricultural labour market. The latter is based on a theoretical framework defined by approaches in economy dealing with labour market equilibrium. Due to the unavailability of economic data (including wages, economic performance, etc.) on the regional level, authors develop their own methodological approach, based on the number of applicants per job vacancy. A database of applicants and vacancies available from the Labour Offices is used as a source for the analysis and interpretation of data, enabling us to study the agricultural labour market not only sector-wise but also region-wise. Keywords: regional disparities, supply, demand and equilibrium on the labour market, applicants, vacancies, Gini coefficient, Lorenz curve Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 177-186 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040177 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040177.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040177.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0021.txt Handle: RePEc:mup:actaun:actaun_2011059040177 Template-Type: ReDIF-Article 1.0 Author-Name: Milena Otavová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jana Gláserová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Applying the prudence principle in non-profit organizations and financial institutions Abstract: The paper describes in detail the accounting principle of prudence in non-profit organizations and financial institutions. It defines its application in such organizations and based on comparison it evaluates the practical use of the prudence principle and its reflection in the accounting books. The main focus is on differences in applying the prudence principle that result from differences in the purpose, activities and methods of asset management in these organizations. The practical application of the prudence principle in accounting consists mainly in the creation and use of provisions and impairments. These methods are defined by the Implementing Regulation to the Accounting Act No. 563/1991. The paper also provides tables where the creation and use of impairments and provisions in the above-mentioned organizations is compared with how business companies proceed in creating impairments and provisions.The key legislation standardizing accounting in the Czech Republic is the Accounting Act No. 563/1991, as amended, which stipulates the general accounting principles, the so-called accounting philosophy. The accounting is built around the general accounting principles, which are perceived as the pillars of accounting. Even though they are not stipulated in any particular law, they are legally enforceable and their ignorance can be sanctioned. The general accounting principles represent a set of rules to be observed in keeping the accounting books, preparing the accounting reports and submitting the accounting reports to users. The keystone accounting principle is the principle of true and fair reflection of facts the essential goal of which is to report in the financial statement actual assets and the financial position of the accounting unit with an essential focus on reporting events that occurred during the accounting period with respect to their content. Keywords: fair and true principle, provision, imfairment, financial institutions, non-profit organizations Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 187-194 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040187 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040187.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040187.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0022.txt Handle: RePEc:mup:actaun:actaun_2011059040187 Template-Type: ReDIF-Article 1.0 Author-Name: Milena Otavová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Harmonisation efforts in the field of accounting of public sector Abstract: Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB) is therefore creating high-quality financial reporting standards for public sector (IPSAS). Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting methods. Regarding the fact that accounting of public sector is nowadays accounting system perhaps with the greatest potential of development, paper highlights the differences in financial reporting in accordance with Czech legislation and IPSAS system. It tries to catch the essential differences that arise from the financial legislation, the accounting basis and also from the content of financial statements. The paper also indicates the difference between Czech Accounting Standards for selected accounting entities that maintain accounts in accordance with Decree No. 410/2009 Coll. and International Public Sector Accounting Standards (IPSAS). There is also recommended approach to the creation of national standards with regard to international harmonization. Keywords: public sector, international accounting standards, harmonisation, financial reporting Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 195-202 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040195 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040195.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040195.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0023.txt Handle: RePEc:mup:actaun:actaun_2011059040195 Template-Type: ReDIF-Article 1.0 Author-Name: Milan Palát Author-Workplace-Name: Ústav demografie a aplikované statistiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Demographic development in selected microregions Abstract: The paper is aimed at the population development analysis of the Běleč, Lučina, Cézava and Podluží regions. In the studied period an increase in the mid-year population occurred, the proportion of women was predominant. As for demographic indicators, following parameters were evaluated: the number of population, the structure of population according to sex and age, death rate, birth-rate, marriage rate, divorce rate and migration. To express the development prediction of these indicators methods of time series were used. The population is getting older due to the extending live expectancy and decreasing mortality rate. The demographic aging of the population brings about a number of economic and social impacts, which require treatment both on the all-society and regional level. Keywords: population development, microregion, demography, demographic indicators Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 203-218 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040203 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040203.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040203.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0024.txt Handle: RePEc:mup:actaun:actaun_2011059040203 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: Foreign direct investment with regard to the economic growth of the Japanese economy Abstract: Foreign direct investment presents an indivisible part of the global economy and a major catalyst to development. The paper stresses out the importance of FDI in boosting the growth of the nation's economy and is aimed at assessing the flow of inward FDI into Japan in the frame of the economic development of the country. Many studies reflected the superior managerial efficiency and productivity of foreign business companies operating in Japan and this is considered to be an asset of inward FDI into Japan. From the beginning of the reference period (with an exception of last two decades) the ratio of FDI on gross domestic product in Japan remained quite stable. This economy witnessed augmented FDI flows in the 1990s but current economic situation aggravated by the global financial and economic crisis differs significantly from the development in previous years. A fitted developmental series using a logarithmic polynomial indicate the described trend of FDI in Japan. Based on results of methods of regression and correlation analysis (including testing the statistical significance), the correlation is evident between FDI and gross domestic product in the monitored country and the existence of a growth impact of FDI can be thus accepted. Keywords: foreign direct investment, Japan, statistical methods Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 219-226 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040219 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040219.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040219.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0025.txt Handle: RePEc:mup:actaun:actaun_2011059040219 Template-Type: ReDIF-Article 1.0 Author-Name: Petr Polster Author-Workplace-Name: Univerzita J. E. Purkyně v Ústí nad Labem, Fakulta životního prostředí, Katedra informatiky a geoinformatiky, Králova výšina 7, Ústí nad Labem, 400 96, Česká republika Title: Regional aspects of environmental informatics Abstract: Information and communication technology diffuse through the whole of our current practices and form our entire life. Just in the media, at political, economic and scientific level, and often even in normal conversation among people is the global environment very frequented and discussed question. The results of the environment monitoring in Czech Republic (its natural and humane components) are publicized in numeric form (field measurements data including derived indicators) and in cartography representation (Geographical Information System) at any internet servers of various levels of public administration. Environment indicators are nation-wide. At self-government region management authority level publication of regional indicators describing natural and human components of environment is null practically, in both print and electronic form. Similar situation persists in describing preserved natural territories (nature monuments and reservations, Natura2000 areas, etc. ...). Somewhat better is the situation of historical and in part of technical objects. Complex description of regional environment is missing. Keywords: ICT, environment, environmental information, public information, regional information Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 227-232 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040227 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040227.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040227.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0026.txt Handle: RePEc:mup:actaun:actaun_2011059040227 Template-Type: ReDIF-Article 1.0 Author-Name: Nataša Pomazalová Author-Workplace-Name: Ústav sociálního rozvoje, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Zbyšek Korecki Author-Workplace-Name: Katedra logistiky, Univerzita obrany, Kounicova 65, 662 10 Brno, Česká republika Title: Evaluation of tendered prices of natural mineral water, juice and non-alcoholic beer (public procurement research) Abstract: The purpose of this paper is to evaluate tender prices of chosen beverages according to public procurement based on secondary data analysis. The empirical results of analysis (t-test and F-test) show that average annual prices of these beverages are different and collected data are not included in the same sample. Tender prices are different in each year of observed years, although are based on public tender. Important evidence is that for the public tenders in the abroad is obligatory use of the Czech public procurement law. According to this act the base evaluation criterion is the lowest offered price. Data were collected during the years 2005-2009. This study deals with empirical approach, variability of prices of chosen beverages based on public tenders between the Czech Republic (Ministry of Defence) and local suppliers in Kosovo. Results show low variability of prices, which are based on public tender and legal approach, regulated public procurement. The research conclusion is the fact, that tender prices for piece of non-alcoholic beverage are less than 10 % from annual mean (pcs./CZK) of tendered prices. Keywords: price variability, tender price, public procurement, public tenders Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 233-240 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040233 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040233.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040233.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0027.txt Handle: RePEc:mup:actaun:actaun_2011059040233 Template-Type: ReDIF-Article 1.0 Author-Name: Marie Prášilová Author-Workplace-Name: Katedra statistiky, Katedra ekonomických teorií, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: Lucie Severová Author-Workplace-Name: Katedra statistiky, Katedra ekonomických teorií, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: Lenka Kopecká Author-Workplace-Name: Katedra statistiky, Katedra ekonomických teorií, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: Roman Svoboda Author-Workplace-Name: Katedra statistiky, Katedra ekonomických teorií, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: Duopoly price competition on markets with agricultural products Abstract: A situation, in which two firms compete, is in the economic theory described by duopoly models. Market equilibrium on the duopoly market is formed in a reciprocal adjustment process of market prices and materialized market opportunities. The goal of the analysis is to find out whether the agricultural products market is significantly influenced by appearance of duopolies, what form they have and if they can fundamentally influence the price level of food. That food chain stores endeavour to mutually adapt food product prices is generally known; it is set especially by the inelastic demand for the mentioned goods on the side of consumers, i.e., by the need to demand basic food. Duopoly reactions to price competition in food chain stores are particularly strong in the case of commodities of milk and tomatoes, where the reactions and approximation of prices can be clearly seen. Based on statistical research it is obvious that the reactions are most reflected on sales of the food chain stores Billa and Albert. To identify specific reactions of price duopoly at retail chains the ANOVA statistical method was used. The firm's duopoly behaviour as such on the food market need not be a subject for applying punishment from the antimonopoly bureau, if it does not have the cartel agreement character. An example can be the identical potato prices inquiry in the supermarkets of food chain stores. Keywords: duopoly, price competition, chain stores, ANOVA, Bertrand model, Chamberlin model, Sweezy model Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 241-250 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040241 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040241.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040241.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0028.txt Handle: RePEc:mup:actaun:actaun_2011059040241 Template-Type: ReDIF-Article 1.0 Author-Name: Marie Prášilová Author-Workplace-Name: Česká zemědělská univerzita v Praze, Katedra statistiky, Kamýcká 129, 165 21 Praha 6 Author-Name: Rudolf Zeipelt Author-Workplace-Name: Česká zemědělská univerzita v Praze, Katedra statistiky, Kamýcká 129, 165 21 Praha 6 Title: Sample representativeness verification of the FADN CZ farm business sample Abstract: Sample representativeness verification is one of the key stages of statistical work. After having joined the European Union the Czech Republic joined also the Farm Accountancy Data Network system of the Union. This is a sample of bodies and companies doing business in agriculture. Detailed production and economic data on the results of farming business are collected from that sample annually and results for the entire population of the country's farms are then estimated and assessed. It is important hence, that the sample be representative. Representativeness is to be assessed as to the number of farms included in the survey and also as to the degree of accordance of the measures and indices as related to the population. The paper deals with the special statistical techniques and methods of the FADN CZ sample representativeness verification including the necessary sample size statement procedure. The Czech farm population data have been obtained from the Czech Statistical Office data bank. Keywords: represenatativeness, sample, Farm Accountancy Data Network (FADN), agriculture, statistical methods, results of farming Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 251-256 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040251 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040251.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040251.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0029.txt Handle: RePEc:mup:actaun:actaun_2011059040251 Template-Type: ReDIF-Article 1.0 Author-Name: David Procházka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Tomáš Koubek Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Augmented reality implementation methods in mainstream applications Abstract: Augmented reality has became an useful tool in many areas from space exploration to military applications. Although used theoretical principles are well known for almost a decade, the augmented reality is almost exclusively used in high budget solutions with a special hardware. However, in last few years we could see rising popularity of many projects focused on deployment of the augmented reality on different mobile devices. Our article is aimed on developers who consider development of an augmented reality application for the mainstream market. Such developers will be forced to keep the application price, therefore also the development price, at reasonable level. Usage of existing image processing software library could bring a significant cut-down of the development costs. In the theoretical part of the article is presented an overview of the augmented reality application structure. Further, an approach for selection appropriate library as well as the review of the existing software libraries focused in this area is described. The last part of the article outlines our implementation of key parts of the augmented reality application using the OpenCV library. Keywords: augmented reality, OpenCV, template matching, ARToolkit, computer vision, image processing Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 257-266 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040257 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040257.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040257.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0030.txt Handle: RePEc:mup:actaun:actaun_2011059040257 Template-Type: ReDIF-Article 1.0 Author-Name: Ivana Rábová Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Michal Hodinka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Business rules in knowledge management and in information systems - methodology of mining business rules and knowledge Abstract: Every organisation works according to principles which define business logic that controls all business processes. However, lot of basic rules of business logic are hidden in companies' guidelines and directives, in informal techniques of experts, processes owners and specialists. The aim of all managers should be a replacement of this incoherent set of information by set of clear and unambiguous terms which describe the way the company is controlled from inside. This notion is a ground of control and administration of business knowledge.Contemporary practises in development of informational systems demand openness and availability to correspond to constant changes. With the complexity of information system grows the amount of work and its level of difficulty. The rules of business logic are transferred to application logic and implemented into a source code. Therefore, change of the business rule needs change of the code. This means compilation or replacement of the code. Adoption of this new approach would mean more effective possibilities in adjustment of the information systems to environment dynamics thanks to the change of the rules.The article deals with mining methods and subsequent structure of business rules for easier implementation into information system. Business rules base is at the same time business knowledge base which can serve for different purposes then development and use of information systems. Keywords: business rules, business architecture, business process modelling, UML, business logic, application logic, information systems architecture Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 267-272 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040267 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040267.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040267.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0031.txt Handle: RePEc:mup:actaun:actaun_2011059040267 Template-Type: ReDIF-Article 1.0 Author-Name: Sylvie Riederová Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Currency hedging with help of derivatives Abstract: The high volatility combined with unpredictable fluctuations of CZK had shown one more time to the Czech exporting companies the necessity of currency hedging.This article is focused on finding of suitable currency hedging instrument for exporting company, working with the currency pair of CZK/EUR.In the first part, the time series analysis is made for volatility, interest rates and exchange rate. Based on the real market data - gained from Thomson REUTERS and CNB for the time period starting in 2002 - the detailed analysis is made in graphical form. The main goal is to find out the future trends with help of liner regression analysis, based on the historical data. Several graphs are provided with the trend line end estimated interval (min and max) for the each variable. The calculated values are clearly marked, to be separated from the real market data. Exchange rate curve shows the market behaviour in the last years and is to be used as most important indicator for the future trends. Interest rates curves are very important for the calculation of the BIPS (basis points), determining the price of the forwards. The difference between landing and deposit rates for the same period of time and different currencies are showing the market estimation of the future development of each currency. Forward price is to be seen as a benchmark for the all other financial instruments. And finally the volatility (quoted as middle) is very important part in the pricing of currency options.The second part is closely connected with the first one. Based on the results of provided analyses, it recommends a suitable hedging product for the next period of time. All of the analyses are taken as an input in different ways. The volatility is important for the decision of selling or purchasing the specific part of currency option. The exchange rate outlook together with the interest rates is the indicator of the future development of the currency pair and is playing the most important role in the decision process regarding the kind of hedging. Keywords: volatility, currency, interest rates, EUR/CZK, hedging instruments, hedging strategy Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 273-280 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040273 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040273.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040273.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0032.txt Handle: RePEc:mup:actaun:actaun_2011059040273 Template-Type: ReDIF-Article 1.0 Author-Name: Zdena Rosická Author-Workplace-Name: Ústav jazykových a kulturních studií, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jitka Sýkorová Author-Workplace-Name: Ústav jazykových a kulturních studií, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Planning cultural heritage protection is easier than managing an actual disaster Abstract: Efficient preparedness is easier to carry out comparing to dealing with consequences of disasters, anthropogenic incidents and other emergencies. Most disasters are water related, i.e. the result of flooding due to high water, water used to extinguish the fire, etc. Cultural heritage as a whole is exposed to attack from natural weathering processes, pollutants as well as water-origin disasters, fires, arson, theft, landslides or extreme weather events. In case of a disaster or any other emergency, unfortunately, no one can afford to wait for all the data and information to be entirely completed in order to make conclusions and survive a disastrous attack. When a disaster occurs and a historical object is affected, decisions must me made fast about rescue priorities, which items to save and which to sacrifice; there must be available priority lists, working guides for salvage teams as well as a disaster plan, updated lists of human resources, suppliers and service providers, lists of types and number of vehicles including passable roads available in case the movable cultural heritage evacuation becomes urgent. Emergency-response officials must be trained in measures to ensure relevant handling, conservation and care. Keywords: disaster, cultural heritage, planning, protection, fire, flood Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 281-286 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040281 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040281.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040281.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0033.txt Handle: RePEc:mup:actaun:actaun_2011059040281 Template-Type: ReDIF-Article 1.0 Author-Name: Eva Rosochatecká Author-Workplace-Name: Katedra ekonomiky, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6, 165 21 Praha, Česká republika Author-Name: Luboš Smutka Author-Workplace-Name: Katedra ekonomiky, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6, 165 21 Praha, Česká republika Title: The impact of global trends on Czech trade in agrarian and foodstuff products Abstract: The Czech retail market has changed its structure and form during the last twenty years. The influence of two factors is especially significant. The first one is the growth of internationalization and the second one is market concentration growth. The significant opening process of the Czech economy, accompanied by the liberalization of the Czech market process, enabled the international retail companies to penetrate the national retail market. The most powerful European retail companies are now present in the Czech market. The available shopping area/cap is also one of the largest in Europe. Retail chains have taken a dominant position in the market, and because of their market power they are able to determine trade/contract conditions for domestic suppliers. Retail chains' sales have been constantly growing. While in 2006 the value of sales was about 258.5 billion CZK, in 2008 it was about 312.2 billion CZK. The impact of the economic crisis on the Czech retail market has not been as stressful as it was abroad. In 2009, a slowdown of the Czech retail market was recorded, but the value of sales decreased by only 3 billion CZK (in comparison with 2008). The highest sales (59 billion CZK) were recorded by the Lidl & Schwarz-Gruppe, which is the owner of two dominant retail chains in the Czech retail market (Kaufland and Lidl). The main aim of the paper is to evaluate the selected aspects, which have been influencing the relationship between multinational companies (retail companies - supermarkets and hypermarkets) and local (Czech) suppliers of agrarian and foodstuff products (farmers and foodstuff companies). The paper analyses the problem of abuse of multinational companies' significant market power in relation to their suppliers. Based on a pilot project, the efficiency of market force law, and its use in practice, are analysed. The main idea is to analyse the following problems: the impact of 30 days payment period for goods delivered, under cost prices required by retail companies, and the structure of fees and charges required by retail companies. Keywords: Czech Republic, market, power, supplier, retailer, relationship, legislation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 287-294 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040287 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040287.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040287.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0034.txt Handle: RePEc:mup:actaun:actaun_2011059040287 Template-Type: ReDIF-Article 1.0 Author-Name: Mojmír Sabolovič Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: An alternative methodological approach to value analysis of regions, municipal corporations and clusters Abstract: The paper deals with theoretical conception of value analysis of regions, municipal corporations and clusters. The subject of this paper is heterodox approach to sensitivity analysis of finite set of variables based on non-additive measure. For dynamic analysis of trajectory of general value are sufficient robust models based on maximum entropy principle. Findings concern explanation of proper fuzzy integral - Choquet integral. The fuzzy measure is represented by theory of capacities (Choquet, 1953) on powerset. In fine, the conception of the New integral for capacities (Lehler, 2005) is discussed. Value analysis and transmission constitutes remarkable aspect of performance evaluation of regions, municipal corporations and clusters. In the light of high ratio of soft variables, social behavior, intangible assets and human capital within those types of subjects the fuzzy integral introduce useful tool for modeling. The New integral afterwards concerns considerable characteristic of people behavior - risk averse articulated concave function and non-additive operator. Results comprehended tools enabling observation of synergy, redundancy and inhibition of value variables as consequence of non-additive measure. In fine, results induced issues for future research. Keywords: powerset, fuzzy integral, Choquet integral, New intergral for capacities, non-additive measure Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 295-300 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040295 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040295.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040295.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0035.txt Handle: RePEc:mup:actaun:actaun_2011059040295 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: Revised OECD Transfer pricing Guidelines and the Czech tax policy Abstract: In applying the international principles to the taxation of Multinational Enterprises, one of the most difficult issues that have arisen is the establishment for tax purposes of appropriate transfer prices. Transfer prices are significant for both taxpayers and tax administrations because they determine in large part the income and expenses, and therefore taxable profits, of associated enterprises in different tax jurisdictions. The Committee on Fiscal Affairs, which is the main tax policy body of the OECD, has issued a number of reports relating to the transfer pricing issues. The most important are the Transfer pricing Guidelines for multinational enterprises and tax authorities which was published in 1995. These Guidelines focus on the application of the arm's length principle to evaluate the transfer pricing of associated enterprises, the analysis of the methods for evaluating whether the conditions of commercial and financial relations within Multinational Enterprises satisfy the arm's length principle and discussion of the practical application of those methods. Simply, these Guidelines focus on the main issues of principle that arise in the transfer pricing area. The Committee on Fiscal Affairs continues its work in this area, on 22 July 2010 approved and released the proposed revisions to Chaps. I through III of these Guidelines and simultaneously published a new Chap. IX related to business restructuring. The revisions are the result of several years of work on comparability and the use of profit-based methods. The revised text will have a significant impact on the application of transfer pricing analysis and transfer pricing methods. The paper is focused on significant changes of newly approved Guidelines with aim to evaluate how the Czech Republic began applying the principles set out in the revised text of these Guidelines. Keywords: the OECD Transfer pricing Guidelines, the arm's length principle, Multinational Enterprises, transfer pricing methods, comparability Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 301-308 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040301 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040301.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040301.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0036.txt Handle: RePEc:mup:actaun:actaun_2011059040301 Template-Type: ReDIF-Article 1.0 Author-Name: František Střeleček Author-Workplace-Name: Katedra účetnictví a financí, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Author-Name: Jana Lososová Author-Workplace-Name: Katedra účetnictví a financí, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Author-Name: Radek Zdeněk Author-Workplace-Name: Katedra účetnictví a financí, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05 České Budějovice, Česká republika Title: Farm land rent in the European Union Abstract: Great share of rented land in total utilised area as well as a significant variability of land rent and market prices of land causes a need of research activity that would assess which factors influence the land rent as well as the price of land and how significant such factor are in each state. An average land rent is significantly lower in new member states compared to EU 15 members. There is a strong dependence of land rent on the intensity of production. The influence of subsidies to land rent reports moderate to medium dependence. The same relation occurs in case of the relation of the farm income and land rent. Positive increase of production intensity was connected to lower production use of land rent i.e. a decrease of its cost/revenue ratio. This is reflected in a relative saving of land rent. States with greater land rent per ha of agricultural area usually reports greater saving. An increase of land rent in new member states of the European Union is presumed so that it will be necessary to increase the intensity of production in the corresponding way. Keywords: land rent, intensity of production, farm income, costs, subsidies Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 309-318 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040309 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040309.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040309.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0037.txt Handle: RePEc:mup:actaun:actaun_2011059040309 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: 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: Incomes of rural and non-rural households in the Czech Republic Abstract: The paper compares incomes of Czech rural and non-rural households and identifies households persisting below the poverty threshold. The data were taken from the statistic research Statistics on Income and Living Conditions (SILC) of 2005 and 2008. Households were classified according to the municipality size (2000 inhabitants). Household incomes were assessed according to net annual income per consumption unit, living minimum and subjective minimum income. Positive skewness and high kurtosis is a typical feature of household incomes; a similarity with log-normal distribution can be presumed. The difference between rural and non-rural household incomes was significant (p < 0.05 in 2005; p < 0.001 in 2008). The development of incomes in both areas is assessed with the shift-share analysis regarding the national, industry mix and regional component. Keywords: household incomes, rural population, SILC, shift-share analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 319-326 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040319 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040319.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040319.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0038.txt Handle: RePEc:mup:actaun:actaun_2011059040319 Template-Type: ReDIF-Article 1.0 Author-Name: Miroslav Svatoš Author-Workplace-Name: Katedra ekonomiky, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6, 165 21 Praha, Česká republika Author-Name: Luboš Smutka Author-Workplace-Name: Katedra ekonomiky, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6, 165 21 Praha, Česká republika Title: The analysis of individual Visegrad group members' agrarian export sensitivity in relation to selected macroeconomic aggregations Abstract: This paper analyzes the development of agricultural trade of the countries of the Visegrad Group with emphasis on development of the value of agricultural exports of the individual countries. The subject matter of the analysis is the sensitivity of the commodity structure of agricultural exports of individual countries and the identification of aggregations that are the least and the most sensitive to changes to the external and internal economic environment. From the conducted research, agricultural trade in the V4 countries was found to have developed very dynamically from 1993 to 2008, while the commodity structure of exports has constantly narrowed as the degree of specialization of the individual countries has increased (this applies especially to the Czech Republic, Slovakia and Hungary). From the results of analysis of sensitivity to changes of selected variables relating to the development of the value of agricultural exports of the individual V4 countries, it appears that the aggregations that react most sensitively to changes are those that are the subject of re-exports, followed by the aggregations that are characterized by a high degree of added value. In general it can be said that products of agricultural primary production exhibit less sensitivity in comparison with grocery industry products. This is confirmed by the general trend arising from the very nature of consumer behaviour. Keywords: agricultural trade, exports, analysis, sensitivity, change, commodity structure, value Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 327-342 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040327 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040327.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040327.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0039.txt Handle: RePEc:mup:actaun:actaun_2011059040327 Template-Type: ReDIF-Article 1.0 Author-Name: Libuše Svatošová Author-Workplace-Name: Katedra statistiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: Comparison of development tendencies of unemployment rate in CR regions Abstract: A high unemployment rate represents an endangering of favourable economic development of a given territory which invokes deterioration of the state of level of living of inhabitants living there. In the Czech Republic as a whole, the unemployment rate decreased in 2004-2007; there was a slight increase in 2008, and in 2009 the growth was more significant. If we evaluate the unemployment situation in regional point of view, the situation is very differentiated in particular regions and in some districts it even exceeds 10 % at present. Than, there is necessary to introduce such measures to be able to set right the unfavourable state because besides the generally worsened economic situation in a region it can happen that inhabitants of the region will migrate into areas with better job opportunities. It would subsequently lead to an economic and demographic fall of this-ways endangered areas. The paper deals with a statistical analysis of development tendencies of unemployment rate in particular CR regions. Its aim is to determine positions of regions from the given point of view, so a definition of region groups with favourable development and endangered regions. Keywords: unemployment rate, CR regions, development tendencies, statistical analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 343-348 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040343 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040343.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040343.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0040.txt Handle: RePEc:mup:actaun:actaun_2011059040343 Template-Type: ReDIF-Article 1.0 Author-Name: Eliška Svobodová Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Karel Vinohradský Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Variability in development of the land use intensity in agricultural companies Abstract: The aim of this article is to analyse the variability of the intensity of the land use in agricultural enterprises farming in different natural conditions in the years 2001-2006. The main reason for this analysis is the diminishing intensity of agricultural production in the Czech Republic in the nineties as well as in the past decade. This article is a part of the research with special focus on the sings of the extensive and intensive systems of agriculture in the developmental differentiation of agricultural enterprises.As the data source for the analysis made in this article has been used the group of companies NUTS II Southeast in the period 2001-2006, i.e. in the time before and after our joining the EU. The group of companies includes legal entities with agricultural area under cultivation over 1 000 ha and average agricultural area 1 680 ha.The results show that the decrease in the agriculture intensity in the years 2001-2006 reached 179 Czech crowns per hectare and the average Earnings from Produce per hectare is 26 792 Czech crowns per hectare.Beside the variability of the intensity of the agricultural land use, there was also focused how the different natural conditions influence the land use intensity in the enterprises.The results in this article show that there is significant and deepening inter-enterprise differentiation of the level of intensity of farming, but it is also necessary to say, that the impact of various agro-ecological conditions on the development of intensity of farming is not dominant. Keywords: agricultural produce intensity, natural conditions, agricultural companies Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 349-354 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040349 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040349.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040349.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0041.txt Handle: RePEc:mup:actaun:actaun_2011059040349 Template-Type: ReDIF-Article 1.0 Author-Name: Ladislav Šiška Author-Workplace-Name: Katedra ekonomických studií, Vysoká škola polytechnická Jihlava, Tolstého 16, 586 01 Jihlava, Česká republika Title: Analysis of the financial performance of enterprises based in the Vysočina Region Abstract: The subject of this article lies in the analysis of the financial performance of 481 enterprises with more than 20 employees based in the Vysočina Region. The analysis was carried out on the basis of publicly available data for the period of 2006-2008. The comparison used adjusted average values of ROS and sales growth for the years specified above. The results indicate differences between industrial sectors, as well as between the districts of the Vysočina Region. Financially well-performing agricultural enterprises are mostly located in the Region of Pelhřimov, while successful industrial enterprises tend to be based in the Districts of Žďár nad Sázavou and Havlíčkův Brod. On the other hand, construction companies are most successful in the Districts of Pelhřimov and Jihlava. Keywords: financial analysis, performance measurement, profitability, growth Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 355-362 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040355 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040355.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040355.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0042.txt Handle: RePEc:mup:actaun:actaun_2011059040355 Template-Type: ReDIF-Article 1.0 Author-Name: Radoslav Škapa Author-Workplace-Name: Katedra podnikového hospodářství, Ekonomicko-správní fakulta, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Title: Reverse logistics in the Czech Republic: Barriers to development Abstract: The article presents empirical survey results concerning two objectives. The first objective was to describe barriers of reverse logistics (RL) development in Czech companies. The other one was to research whether there are different views of these barriers between company experts and top managers. The analyses are based on data obtained through a questionnaire survey of 102 representatives of companies operating in the Czech Republic. The study applied basic statistical methods used in quantitative research.Based on answer frequencies of respondents, the main internal barrier of RL development is its little importance in comparison with other activities, followed by the lack of systematic management, and unskilled workforce. On the other hand, customers are regarded as the most significant external barrier due to their careless handling with products and packaging as well as their pressure on the sale price. The obtained data also speak volumes about the differences in the view of the RL importance (in the second part of the article). Employees whose work is directly connected with reverse flows report the insignificance of RL as a barrier less frequently than top managers, who quoted this opinion in 50% cases. Keywords: reverse logistics, management of reverse flows, perception of barriers, survey results Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 363-370 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040363 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040363.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040363.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0043.txt Handle: RePEc:mup:actaun:actaun_2011059040363 Template-Type: ReDIF-Article 1.0 Author-Name: Michal Uherek Author-Workplace-Name: Zurich Insurance plc, o.z., Bratislava, Slovak Republic Author-Name: Milan Stehlík Author-Workplace-Name: Institut für angewandte Statistik, Johannes Kepler University in Linz, Freistädter Straße 315, Linz, A-4040, Austria Author-Name: Luboš Střelec Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00, Brno, Česká republika Title: On robust analysis of paycheck: case study Abstract: Many statistical tests are constructed to check the validity of normal distribution. Here we propose a case study on analysis of paycheck where we employ the RT class of tests for normality firstly introduced in Střelec, Stehlík (2008). In particular such a study can be of interest for pension funds theoreticians and practitioners, which study the transitions of pension systems from one social security state to the another one. Our study illustrates some possible distributional deviations of salary residuals on a real data. Keywords: paycheck, case study, robust approach, normality testing, residuals Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 371-378 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040371 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040371.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040371.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0044.txt Handle: RePEc:mup:actaun:actaun_2011059040371 Template-Type: ReDIF-Article 1.0 Author-Name: Iva Živělová Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Factors influencing economic performance of the South Moravian Region Abstract: The paper deals with selected factors influencing economic performance of the South Moravian Region in the years 2003-2009. The economic performance of the region is evaluated by means of a contribution to the Gross Domestic Product of the Czech Republic. Considering the fact that the level of economic activity depends on the exploitation rate of production factors in the considered region, both development of soil exploitation rate and development of labour market indicators correlated with working force utilization are analysed, a number of employed adults and registered unemployment are taken into consideration. Attention is paid to the economic activity rate. The formation of the Gross Fixed Capital, which an assumption of favourable economic performance, and development of Gross Added Value are evaluated.All the regions nowadays fumble with the negative impacts of the economic crisis. According to the analysis of the economic performance of the South Moravian Region and the analysis of the factors influencing this performance, it could be stated, that the development of the South Moravian Region could be evaluated quite positively. Keywords: economic performance, gross domestic product, gross value added, employment, gross fixed capital Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 379-386 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040379 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040379.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040379.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0045.txt Handle: RePEc:mup:actaun:actaun_2011059040379 Template-Type: ReDIF-Article 1.0 Author-Name: Ondřej Žižlavský Author-Workplace-Name: Ústav financí, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Author-Name: Petra Šmakalová Author-Workplace-Name: Ústav managementu, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Title: Research results in the field of information support for innovation activities Abstract: The paper deals with an actual issue focused on one of the world wide problem - effective development of an innovation process in the company. Just innovation is deemed as an essential part of company's efficiency and its development with an impact on overall performance and competitiveness. The purpose of this paper is to present and discuss knowledge and findings of original primary research into South-Moravian companies within two projects of Internal Grant Agency Faculty of Business and Management Brno University of Technology, which were conducted in 2009 and 2010. For this analysis a questionnaire survey was used - the results of the primary research reflect innovative activities from the top managers' point of view. The scientific aim of the paper is to gain knowledge and analyse the present status of innovative activities as it pertains to Czech and foreign professional literature and in the Czech business environment. Authors proved with help of questionnaire survey that many companies still neglect information support of their innovation activities although given the importance of innovation as an engine of growth. Moreover, as shown by the primary research, the majority of companies lack a sophisticated marketing information system, modelling and analysis of the future market, analyses of customers, their behaviour and unsaid needs, definition of price strategies, and analysis of new expansion areas. These findings are not affirmative for our business environment. Keywords: innovation, research, marketing, competitiveness Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 387-398 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040387 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040387.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040387.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0046.txt Handle: RePEc:mup:actaun:actaun_2011059040387 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Žižka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Arnošt Svoboda Author-Workplace-Name: Katedra aplikované matematiky a informatiky, Ekonomicko-správní fakulta, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Author-Name: František Dařena Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Selecting text entries using a few positive samples and similarity ranking Abstract: This research was inspired by procedures that are used by human bibliographic searchers: Given some textual and only 'positive' (relevant, interesting) examples coming just from one category, find promptly and simply in an available collection of various unlabeled documents the most similar ones that belong to a relevant topic defined by an applicant. The problem of the categorization of unlabeled relevant and irrelevant textual documents is here solved by using a small subset of relevant available patterns labeled manually in advance. Unlabeled text items are compared with such labeled patterns. The unlabeled samples are then ranked according their degree of similarity with the patterns. At the top of the rank, there are the most similar (relevant) items. Entries receding from the rank top represent gradually less and less similar entries. The authors emphasize that this simple method, aimed at processing large volumes of text entries, provides initial filtering results from the accuracy point of view and the users can avoid the demanding task of labeling too many training examples to be able to apply a chosen classifier, and at the same time, they can obtain quickly the relevant items. The ranking-based approach gives results that can be possibly further used for the following text-item processing where the number of irrelevant items is already not so high as at the beginning. Even if this relatively simple automatic search is not errorless due to the overlapping of documents, it can help process particularly very large unstructured textual data volumes. Keywords: unlabeled text documents, one-class categorization, text similarity, ranking by similarity, pattern recognition, machine learning, natural language processing, non-semantic documents Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 399-408 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040399 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040399.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040399.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0047.txt Handle: RePEc:mup:actaun:actaun_2011059040399 Template-Type: ReDIF-Article 1.0 Author-Name: František Řezáč Author-Workplace-Name: Katedra financí, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Author-Name: Martin Řezáč Author-Workplace-Name: Ústav matematiky a statistiky, Masarykova univerzita, Kotlářská 2, 611 37 Brno, Česká republika Author-Name: Tomáš Nekovář Author-Workplace-Name: Katedra financí, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Title: State aid following natural disasters Abstract: The article deals with state and regional actions taken to eliminate the effects of natural disasters. It focuses on clarifying the causes, extent and impact of flood damage in the years 1997-2010, not only in the Czech Republic but also in neighboring countries within each river basin crossing the border. The legislative framework is given by the European Union's Directive on the assessment and management of flood risks. The directive is followed by the strategy of flood protection in the Czech Republic according to the specifications of the assets of the state, municipalities, citizens and businesses. Action plans for flood protection are then processed in accordance with individual river basins, the ones discussed in this article being the Elbe, Danube and Odra. A chronological summary of floods during the 1997-2010 period presents relevant data on these events, including comparisons with previous periods. In conclusion, the authors present data on the number of claims, the extent of the damage, and the total sum of insurance claims paid out by member associations of the Czech Insurance Association. It also deals with problems concerning the underestimation of insurance coverage, especially among small and medium-sized businesses. Keywords: insurance, commercial insurance, natural disaster, accident event, damage, river basins, land-use plan Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 411-420 Volume: 59 Issue: 4 Year: 2011 DOI: 10.11118/actaun201159040411 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040411.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201159040411.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201104-0048.txt Handle: RePEc:mup:actaun:actaun_2011059040411