Template-Type: ReDIF-Article 1.0 Author-Name: Václav Adamec Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Luboš Střelec Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: A study of potential output and output gap in the Czech Republic Abstract: Analysis of economic cycle is of enormous importance for monitoring economic output and explaining price and wage inflation. It provides essential information for shaping economic and monetary policy of central authorities. Several methods are currently available to estimate potential output and output gap. In the current study, methods of Hodrick-Prescott filter and Cobb-Douglas production function were implemented to estimate potential output, which cannot be empirically observed. For the purpose of comparing the above methods, quarterly and annual time series of real GDP, labour and gross fixed capital starting in 1996 were used for estimation of the output gap. Relative contributions of labour, fixed capital formation and technology improvement factor towards growth of potential output were quantified for the studied series. The Cobb-Douglas production function appears to be superior to Hodrick-Prescott filter in providing quality estimates of potential output. Hodrick-Prescott filter allows estimation of potential output; nevertheless, it fails to identify components of cyclic behaviour of economic activity. Cobb-Douglas production function describes level of potential product assuming average utilization of production factors. A detailed analysis of components of economic growth in the observed period is provided. Keywords: economic cycle, potential output, output gap, Hodrick-Prescott filter, Cobb-Douglas production function Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 9-16 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020009 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020009.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020009.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0001.txt Handle: RePEc:mup:actaun:actaun_2012060020009 Template-Type: ReDIF-Article 1.0 Author-Name: Břetislav Andrlík Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Efficiency of road tax in the tax system of the Czech Republic Abstract: The paper deals with the efficiency of road tax in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2009. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of road tax. Direct measurement of administrative costs is done by using the method called the method of recounted worker which classifies employees of local tax authorities in separate groups and assigns each group a specific number of employees for each reference road tax using the conversion factors.Then it defines the total expenditure of local tax authorities using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of road tax receipts. It can be said from obtained results that direct administrative costs of road taxes are higher, especially if the Ministry of Finance (2004) states that the average direct administrative costs of the tax system in the Czech Republic reach about 2 %. The results achieved in individual surveyed years are for road tax in relation to the reported average value of direct administrative costs of the tax system in the Czech Republic, increased on average by about 1.96 percentage point. Finally, the results of measurements indicating the proposed amendment are discussed. Keywords: road tax, property tax, direct administrative costs, Czech Republic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 17-24 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020017 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020017.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020017.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0002.txt Handle: RePEc:mup:actaun:actaun_2012060020017 Template-Type: ReDIF-Article 1.0 Author-Name: Wolfgang Benzel Author-Workplace-Name: MBA, Rothenbachstraße 4, D-55767 Oberbrombach Title: Legal and economic implications of the German Craft Code Amendment 2004 Abstract: As the main reason for initiating an amendment of the Trade and Crafts Code in 2004 was the decrease in the number of companies in general and the number of skilled crafts enterprises in particular and was also due to the fact that the number of employees in the skilled crafts sector had constantly fallen and many companies were not able to find a successor, it was the declared aim of the amendment to counter this structural crisis as well as reducing illegal employment and removing native discrimination. This would then ensure a higher level of employment especially through new company formations and takeovers of existing companies.In addition to providing an important contribution towards the assessment of the basic success of the 2004 Trade and Crafts Code amendment, the results can therefore be used at an international level for discussions on skilled crafts legislation outside Germany. As German skilled crafts legislation developed in a completely different manner from skilled crafts legislation in most other European countries, this aspect is particularly significant and it is conceivable that the results will be useful beyond the borders of the Federal Republic of Germany.The research findings will also be important in determining the limits of deregulation and when it can be considered counterproductive from an economic point of view. Keywords: skilled crafts, masters degree, market rstrictions, regulation, deregulation, competition Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 25-36 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020025 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020025.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020025.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0003.txt Handle: RePEc:mup:actaun:actaun_2012060020025 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 Author-Name: Veronika Blašková Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00, Brno, Česká republika Title: In what ways are countries which have already adopted IFRS for SMEs different Abstract: Small and medium sized companies have an important position in the economy, mainly in the area of employment. SMEs are crucial to most developed and developing economies. SMEs are a heterogeneous group, possessing different size, sector, or location. Their activities on the international markets are limited by a great deal of obstacles in comparison to large enterprises. Different national financial reporting and tax systems can be considered as the most important obstacles (European Commission, 2003).The International Accounting Standards Board (IASB) published an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities on July, the 9th 2009. The IFRS for SME is designed to meet the financial reporting needs of entities that (a) do not have public accountability and (b) publish general purpose financial statements for external users.The aim of the paper is to evaluate the current approach to the IFRS for SME adoption and implementation over the world, and to analyze the problems connected with harmonization of financial reporting legislation used by SMEs all over the world. In the paper are identified common characteristic of countries which have already the IFRS for SME adopted.The statistical methods were used for comparison of countries which have already the IFRS for SMEs adopted with those which have not adopted it yet. The level of economic development of the particular country and other characteristics were used for comparison. Keywords: SME, IFRS for SME, harmonization, adoption of IFRS for SME Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 37-44 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020037 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020037.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020037.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0004.txt Handle: RePEc:mup:actaun:actaun_2012060020037 Template-Type: ReDIF-Article 1.0 Author-Name: Michal Černý Author-Workplace-Name: Katedra ekonometrie, Vysoká škola ekonomická, nám. W. Churchilla 4, 130 67 Praha, Česká republika Author-Name: Jan Pelikán Author-Workplace-Name: Katedra ekonometrie, Vysoká škola ekonomická, nám. W. Churchilla 4, 130 67 Praha, Česká republika Title: A note on imperfect hedging: a method for testing stability of the hedge ratio Abstract: Companies producing, processing and consuming commodities in the production process often hedge their commodity expositions using derivative strategies based on different, highly correlated underlying commodities. Once the open position in a commodity is hedged using a derivative position with another underlying commodity, the appropriate hedge ratio must be determined in order the hedge relationship be as effective as possible. However, it is questionable whether the hedge ratio determined at the inception of the risk management strategy remains stable over the whole period for which the hedging strategy exists. Usually it is assumed that in the short run, the relationship (say, correlation) between the two commodities remains stable, while in the long run it may vary. We propose a method, based on statistical theory of stability, for on-line detection whether market movements of prices of the commodities involved in the hedge relationship indicate that the hedge ratio may have been subject to a recent change. The change in the hedge ratio decreases the effectiveness of the original hedge relationship and creates a new open position. The method proposed should inform the risk manager that it could be reasonable to adjust the derivative strategy in a way reflecting the market conditions after the change in the hedge ratio. Keywords: stability analysis, imperfect hedging, changepoint detection Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 45-50 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020045 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020045.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020045.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0005.txt Handle: RePEc:mup:actaun:actaun_2012060020045 Template-Type: ReDIF-Article 1.0 Author-Name: Daniela Dvořáková Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Demographic changes in Europe - new challenges for the European labour market Abstract: The EU is about to face a significant changes in the demographic structure of its labour force. The main causes are the reduction in fertility rates, ageing of population and increasing immigration flows. According to the projections, already in the years 2013-2014 should the share of the EU's working population start to decline. The number of people aged over 60 is increasing about two million every year. Shrinking working population and a higher amount of retired people will place additional strains on public sector finance.How to adopt the economy and other policies to this new situation? How to maintain European global competitivness and strong position in the world? This paper discuss the main demographic changes in Europe and how to deal with them, it presents and discuss solutions how to make from a challenge an opportunity. Keywords: demographic change, ageing, eonomic growth, labour market Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 51-58 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020051 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020051.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020051.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0006.txt Handle: RePEc:mup:actaun:actaun_2012060020051 Template-Type: ReDIF-Article 1.0 Author-Name: Reinhard Ematinger Author-Workplace-Name: Reinhard Ematinger® and Ludwigshafen University of Applied Sciences, Pleikartsfoerster Hof 4/1, 69124 Heidelberg, Germany Author-Name: Sandra Schulze Author-Workplace-Name: Sandra Schulze Graphic Design and Illustrations, Grundelbachstrasse 84, 69469 Weinheim, Germany Title: The crisis is homemade. Why we need a playful approach in teaching and practising strategic preparedness Abstract: Although the research on how to develop strategic preparedness, or resilience, has generated a great deal of interest among organizational theorists, many of the empirical studies conducted share important methodological limitations. When investigating how educational experiences boosting the participants' capacities to learn, adapt, and apply can create sustainable value for organizations - be it non-profit-organizations or international enterprises - it becomes obvious that applied systematic creativity like playful construction, improvisation, and imagination, as well as making use of design thinking approaches, will benefit the organizations' strategic preparedness for future scenarios.The first chapter will be on a relevant framework and the theories which fuel the value of playful and design-led approaches when it comes to corporate strategy, service development, and team identity. The framework will be illustrated in the second chapter with a proven approach designed for this very purpose. The third chapter will reflect on how to utilize this approach for teaching purposes and will elaborate on a draft for educators who want to move in this direction. Keywords: strategic preparedness, education, serious play, systematic creativity, design thinking Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 59-68 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020059 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020059.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020059.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0007.txt Handle: RePEc:mup:actaun:actaun_2012060020059 Template-Type: ReDIF-Article 1.0 Author-Name: Jiří Fejfar Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jiří Šťastný Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Miroslav Cepl Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Time series classification using k-Nearest neighbours, Multilayer Perceptron and Learning Vector Quantization algorithms Abstract: We are presenting results comparison of three artificial intelligence algorithms in a classification of time series derived from musical excerpts in this paper. Algorithms were chosen to represent different principles of classification - statistic approach, neural networks and competitive learning. The first algorithm is a classical k-Nearest neighbours algorithm, the second algorithm is Multilayer Perceptron (MPL), an example of artificial neural network and the third one is a Learning Vector Quantization (LVQ) algorithm representing supervised counterpart to unsupervised Self Organizing Map (SOM).After our own former experiments with unlabelled data we moved forward to the data labels utilization, which generally led to a better accuracy of classification results. As we need huge data set of labelled time series (a priori knowledge of correct class which each time series instance belongs to), we used, with a good experience in former studies, musical excerpts as a source of real-world time series. We are using standard deviation of the sound signal as a descriptor of a musical excerpts volume level.We are describing principle of each algorithm as well as its implementation briefly, giving links for further research. Classification results of each algorithm are presented in a confusion matrix showing numbers of misclassifications and allowing to evaluate overall accuracy of the algorithm. Results are compared and particular misclassifications are discussed for each algorithm. Finally the best solution is chosen and further research goals are given. Keywords: classification, k-Nearest Neighbours, Multilayer Perceptron, Learning Vector Quantization Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 69-72 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020069 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020069.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020069.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0008.txt Handle: RePEc:mup:actaun:actaun_2012060020069 Template-Type: ReDIF-Article 1.0 Author-Name: Sylvie Gurská Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Corporate social responsibility as a challenge for Czech companies Abstract: The term "Corporate social responsibility" is an umbrella term embracing theories and practises relating to how business manages its relationship with society. In the last decades the development of companies responsible behaviour has been influenced by several facts. One of them is the existence of multinational enterprises. They have an elaborated firm strategy, a value system and bring the CSR concept in partial divisions. CSR enterprises also take the advantage of differentiation from the competitors and want to be successful on unified markets. Generally there is an effort to improve unfavourable situation in the environment and the society (global warming, corruption, insufficient community support, bad working conditions). The corporate responsibility has been supported by many foundation projects in the Czech Republic, e.g. two month's employment support campaign "JSOU ZDRAVÍ?" for disabled people (NFOZP) created by the foundation Nadační fond. Czech firms have a possibility to use several portals like educating portal Boussole CSR, its aim is to approximate the responsible business mostly to small and medium sized enterprises. Currently there exist many publications regarding this topic and the companies have a big chance to get into customers' awareness as a corporate responsible firm, like the attendance at national/international competitions. However, the firms are using other possibilities too. They participate on project creation (e.g. "Stáže manažerů bez bariér"), they establish a fair-trade stand directly in their companies or try to add an value to their business (cleaning company with a respect to the environment). Keywords: corporate social responsibility, social firms, Czech business environment Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 73-78 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020073 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020073.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020073.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0009.txt Handle: RePEc:mup:actaun:actaun_2012060020073 Template-Type: ReDIF-Article 1.0 Author-Name: David Hampel Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Kateřina Jůzová Author-Workplace-Name: Provozně ekonomická fakulta, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Martina Matulíková Author-Workplace-Name: Provozně ekonomická fakulta, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Credit rating calibration Abstract: In this paper we deal with determination of chosen characteristics of vending business in the Czech Republic. Vending seems to be dynamically developing sector of economics. A strong competition is present in this market. This can be a reason that new ideas of improvement appear continuously. Primary data are used to characterize vending business from the perspective of consumer as well as vending operator. The data are used as input to statistical tests; results are summarized and presented in economic terms. At first, survey (about 600 respondents) is analyzed in empirical way. It is informative in such sense, that vending machines are used by majority of users, more often in school or workplace. The main reasons of using vending machines are speed of shopping and no other shopping possibility. Further part is devoted to comparison of prices under different situations. For example, there are differences among various vending machine locations. Vending machine prices are not necessarily higher than prices in shops or cafeterias. Finally, operator profitability is explored based on company internal data. Among others, hot drinks vending machines are more profitable than vending machines selling bottled beverages of packaged food in general. Keywords: analysis of consumers, market research, primary data, vending business Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 79-84 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020079 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020079.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020079.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0010.txt Handle: RePEc:mup:actaun:actaun_2012060020079 Template-Type: ReDIF-Article 1.0 Author-Name: Michal Hodinka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Michaela Štencl Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jiří Hřebíček Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Oldřich Trenz Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Current trends of corporate performance reporting tools and methodology design of multifactor measurement of company overall performance Abstract: Enterprises normally have a different approach to performance reporting. Performance reporting, and unfortunately reporting globally, at small and middle enterprises are not widely supported or popular. It perceived as something what enterprises must do, not what they like to do. The reason could be because its time consuming for them or it gives not a good (or none) feedback to the enterprises. But there are also some of the enterprises, that have their performance reporting as normal part of the corporate culture and want to have reporting as part of their information system (ideally automated). The first step of successful implementation of the automated performance reporting into the information system is to formalize the business rule from natural language expression. Current trends of corporate performance reporting and performance evaluation, i.e., the measurement of environmental, social, economic and governance performance of a company, and corporate sustainable reporting, are discussed in the paper. The relationship between corporate performance and reporting is an important issue; and the design of modern and advanced methods to identify key performance indicators is discussed here along with the possibility of the utilization of XBRL taxonomy or/and Complex event processing (CEP) techniques and methods. Keywords: performance evaluation, corporate performance, ESG performance, key performance indicators, corporate reporting, XBRL, complex event processing Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 85-90 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020085 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020085.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020085.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0011.txt Handle: RePEc:mup:actaun:actaun_2012060020085 Template-Type: ReDIF-Article 1.0 Author-Name: Šárka Hrabinová Author-Workplace-Name: Ústav regionálního rozvoje, veřejné správy a práva, Univerzita Tomáše Bati ve Zlíně, Mostní 5139, 760 01 Zlín, Česká republika Author-Name: Jiří Novosák Author-Workplace-Name: Ústav regionálního rozvoje, veřejné správy a práva, Univerzita Tomáše Bati ve Zlíně, Mostní 5139, 760 01 Zlín, Česká republika Author-Name: Oldřich Hájek Author-Workplace-Name: Ústav regionálního rozvoje, veřejné správy a práva, Univerzita Tomáše Bati ve Zlíně, Mostní 5139, 760 01 Zlín, Česká republika Author-Name: Nataša Pomazalová Author-Workplace-Name: Ústav sociálního rozvoje, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Universities, human capital, social capital and enterprise: some lessons from the Czech Republic Abstract: The goal of this paper is to evaluate the state-of-the-art and potential of interactions between universities and firms, using the Zlinsky region as a case study. Practically, attitudes of firms located in the Zlinsky region towards their cooperation with the Tomas Bata University in Zlin are surveyed on the basis of questionnaire research. Theoretically, this paper is embedded in the debate on changing missions of universities. The findings point at a high share of firms which declare some form of interactions with the Tomas Bata University in Zlin. However, considering human and social capital, these interactions are frequent only in rather less progressive forms of interactions. More progressive interactions between firms and academics are rather scarce. Furthermore, the findings show a high potential to stimulate more progressive forms of interactions between firms and the Tomas Bata University in Zlin related to human and social capital. It is noteworthy that human and social capital of the university is not perceived as a barrier by the firms in our sample. On this basis, the development of support measures for creating links between academics from the Tomas Bata University in Zlin and firms in the Zlinsky region is recommended. Keywords: universities, human capital, social capital, enterprise, Czech Republic, Zlinsky region Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 91-96 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020091 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020091.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020091.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0012.txt Handle: RePEc:mup:actaun:actaun_2012060020091 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Hroch Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: The comporative study of the state enterprises in the Czech and European law Abstract: The subject of this paper concerns the state enterprise in the Czech and European Law. In this paper the attention is paid especially to the primary law arrangement, involved in the Treaty on the Functioning of the European Union. These problems are tightly connected with the area of the Competition Law in the EU single market. There is very important the comparison of public enterprises and the state monopolies in the European Law with the legal arrangement of the state enterprises in the legal order of the Czech Republic. The focus is then on finding similarities or differences in both legal regulations that might cause problems. The point is to suggest a regulation enabling to overcome possible discrepancies. At the end we summarize the results drawing respective conclusions and formulating subjects for discussion. Keywords: state enterprise, public enterprises, state monopolies, EU, state intervention, Competition Law Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 97-102 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020097 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020097.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020097.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0013.txt Handle: RePEc:mup:actaun:actaun_2012060020097 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Janků Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Small and medium-sized enterprises in the EU and State aids provided for their support Abstract: Provisions on the restriction of State aids form an important part of the primary and secondary EU competition law. The basic premise of the regulation is the circumstance that aid provided by States from public resources to enterprises can distort the competition within the EU and therefore is declared for incompatible with the EU internal market. At the same time we must realise that there are several situations in which a suitably scheduled State aids can act as a positive input to the development of the internal market and therefore a complete prohibition of State aids would be rather counter-productive. In several areas of the competition regulation rules and criteria for the admissibility of suitable State aids are formulated by the EU law. The rules for the admissibility of State aids for the support of small and medium-sized enterprises (SMEs) are one of these areas. The aim of the present article is to analyze the requirements for the provision of State aids to the SMEs as laid down by the SME block exemption of 2001 and, consequently, by the new GBER in force since 29 August 2008. Consequently the article analyses the impact of the State aids both on the supported SME and on the relevant market and/or the potential distortion of the completion it may cause. The analysis of the methodology for the assessment of aid for SMEs will be provided in order to define the categories of specific SME exemptions given by the EU Council regulation. Finally, the procedure for the approval of State aids to SME that fall outside the block exemptions, will be outlined. Comparative method will be used in order to evaluate the possible procedures available to the Member States. Keywords: state aid, EU competition law, small and medium-sized enterprises, 2008 GBER Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 103-108 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020103 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020103.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020103.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0014.txt Handle: RePEc:mup:actaun:actaun_2012060020103 Template-Type: ReDIF-Article 1.0 Author-Name: Svatopluk Kapounek Author-Workplace-Name: Ústav financí, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jitka Poměnková Author-Workplace-Name: Ústav radioelektroniky, Vysoké učení technické v Brně, Purkyňova 118, 612 00 Brno, Česká republika Title: Liquidity supply and money velocity co-movements in the Eurozone - Time-Frequency Domain Approach Abstract: The authors focus on financial stability in the Eurozone and propose alternative indicator for macro-prudential policy implementation. Rapid growth of the shadow banking system biases increase in loans to identify financial instability. The velocity of money represented money demand in the economy. The empirical part of the paper applies wavelet analysis to identify cyclical co-movements in money velocity and liquidity supply. The authors provide recommendations for policymakers to stabilize global liquidity shocks and reduce procyclical effects by institutions which supply official liquidity in their domestic currency - central banks. Keywords: financial stability, macro-prudential policy, credit money creation, money endogeneity, wavelet analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 109-116 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020109 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020109.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020109.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0015.txt Handle: RePEc:mup:actaun:actaun_2012060020109 Template-Type: ReDIF-Article 1.0 Author-Name: Hana Kelblová Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Legal aspects of some internet marketing instruments Abstract: The development of the Internet and sophisticated search engines such as e.g. Google together with the spread of social networks have introduced new marketing possibilities of addressing potential clients with offer of goods and services. Unlike most traditional marketing procedures, these instruments allow for targeting the business information directly at concrete individuals, taking into consideration their age, sex, education, hobbies. All this is based on their choice of words keyed into the search engines. This is the targeted advertising where consumer response can be accurately measured, e.i. the so called context advertising.The purpose of this paper is to analyse the legal aspects of some of the above mentioned internet marketing instruments, as even in this sphere legal regulation clearly lags behind the dynamically developing possibilities of the Internet as a means of communication. These marketing methods being viewed from the perspective of valid laws, several problem areas may be detected, which concern the right of privacy protection of natural person, intellectual property, or legal regulation of implied or unsolicited advertising.This paper concentrates on the summary of rules of law which regulate internet users privacy protection with respect to the Czech and Community laws, assessment of their efficiency and de lege ferenda discretion. Keywords: search engines, the right to privacy, data retention, marketing activities Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 117-124 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020117 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020117.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020117.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0016.txt Handle: RePEc:mup:actaun:actaun_2012060020117 Template-Type: ReDIF-Article 1.0 Author-Name: Vladimír Konečný Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Milan Sepši Author-Workplace-Name: Department of Internal Cardiology Medicine - Institutions Shared with the Faculty Hospital in Brno - Institutions of Adult Age Medicine - Faculty of Medicine, Masaryk University in Brno, Jihlavská 20, 625 00 Brno, Česká republika Author-Name: Oldřich Trenz Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Analysis of evaluation problems of the risk situation of patients suffering from ischemic heart disease Abstract: The ischemic heart disease represents a very common health issue which, thanks to its seriousness, impacts a big part of the population and is the cause of about one third of all death cases in the Czech Republic. For the analysis itself, data from medicinal practice of one of the authors of the article have been used and this study is a follow up of his PhD thesis. Concretely it was a set of patients which were being rehabilitated after a heart stroke; the results of the medical examination of these patients create 26 parameters. This data has been obtained in the course of the patients' treatment.In the first phase of generating the classification model, the parameters that didn't have a detrimental effect on the assessment of health condition of the patients have been removed from the data set and have been kept in the category of additional parameters. For the classification itself, an approach from artificial intelligence - applying a neural network - has been chosen. For the recording and transformation of the entering data a special application has been made. The classification and analysis of the data is performed on an experimental model of the self-learning of a neural network.The conclusions that arise from the initial analysis of this issue and the partial solution can be generalized and when using an appropriate software application they could even be used in medical practice. To do a complex analysis of the influence of all 26 parameters on the overall state of health of the patients is very difficult. A decision-making model appears to be a good solution. Last but not least, the proposed solution has to be verified on a bigger sample of patients afflicted by the ischemic heart disease. Keywords: patient, heart stroke, attribute, mortality, ischemic heart disease, self-learning neural network, expert, risk of heart death Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 125-134 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020125 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020125.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020125.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0017.txt Handle: RePEc:mup:actaun:actaun_2012060020125 Template-Type: ReDIF-Article 1.0 Author-Name: Michal Košíček Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Radek Tesař Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: František Dařena Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Roman Malo Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Arnošt Motyčka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Route planning module as a part of Supply Chain Management system Abstract: Today, the demand for creating a systematic approach for managing sales, ordering, and logistics has increased. Supply Chain Management (SCM) is one of the responses to problems that have arose with the need for managing complex supply chains. Nowadays, most of the activities of Supply Chain Management is realized or supported with computing technologies. Route planning is an important part of Supply Chain Management related to both procurement and distribution. Route planning systems specify the sequences in which the selected transport vehicles should supply the demand points by requested quantities of goods at the right time. The paper is focused on the analysis of a route planning system which could be used as a part of Supply Chain Management information system or as a standalone application. It describes basic techniques and frameworks of transportation problems as well as important functional requirements, considering recent trends in the field of distribution planning. As a result, functional specification of basic features and other components of system are provided. The paper is a result of a joint initiative of the authors and a vendor of business information systems. Keywords: Supply Chain Management, route planning, Route Planning Module, systems of transportation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 135-142 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020135 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020135.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020135.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0018.txt Handle: RePEc:mup:actaun:actaun_2012060020135 Template-Type: ReDIF-Article 1.0 Author-Name: Tomáš Koubek Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: David Procházka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Empirical evaluation of augmented prototyping effectiveness Abstract: Augmented reality is a scientific field well known for more than twenty years. Although there is a huge number of projects that present promising results, the real usage of augmented reality applications for fulfilling common tasks is almost negligible. We believe that one of the principal reasons is insufficient usability of these applications. The situation is analogous to the desktop, mobile or cloud application development or even to the web pages design. The first phase of a technology adoption is the exploration of its potential. As soon as the technical problems are overcome and the technology is widely accepted, the usability is a principal issue. The usability is utmost important also from the business point of view. The cost of augmented reality implementation into the production process is substantial, therefore, the usability that is directly responsible for the implemented solution effectiveness must be appropriately tested. Consequently, the benefit of the implemented solution can be measured.This article briefly outlines common techniques used for usability evaluation. Discussed techniques were designed especially for evaluation of desktop applications, mobile solutions and web pages. In spite of this drawback, their application on augmented reality products is usually possible. Further, a review of existing augmented reality project evaluations is presented.Based on this review, a usability evaluation method for our augmented prototyping application is proposed. This method must overcome the fact that the design is a creative process. Therefore, it is not possible to take into account common criteria such as time consumption. Keywords: augmented reality, usability, testing, tangible user interface Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 143-150 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020143 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020143.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020143.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0019.txt Handle: RePEc:mup:actaun:actaun_2012060020143 Template-Type: ReDIF-Article 1.0 Author-Name: Radovan Kukla Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jiří Šťastný Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jan Kolomazník Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: System for automatic crate recognition Abstract: This contribution describes usage of computer vision and artificial intelligence methods for application. The method solves abuse of reverse vending machine. This topic has been solved as innovation voucher for the South Moravian Region. It was developed by Mendel university in Brno (Department of informatics - Faculty of Business and Economics and Department of Agricultural, Food and Environmental Engineering - Faculty of Agronomy) together with the Czech subsidiary of Tomra. The project is focused on a possibility of integration industrial cameras and computers to process recognition of crates in the verse vending machine. The aim was the effective security system that will be able to save hundreds-thousands financial loss. As suitable development and runtime platform there was chosen product ControlWeb and VisionLab developed by Moravian Instruments Inc. Keywords: computer vision, artificial intelligence, Neural networks, VisionLab, WebControl Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 151-156 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020151 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020151.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020151.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0020.txt Handle: RePEc:mup:actaun:actaun_2012060020151 Template-Type: ReDIF-Article 1.0 Author-Name: Lucie Kvasničková Stanislavská Author-Workplace-Name: Katedra managementu, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: K. Margarisová Author-Workplace-Name: Katedra managementu, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: K. Šťastná Author-Workplace-Name: Katedra managementu, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: Corporate Social Responsibility in banking sector Abstract: After popularity increase of the concept of Corporate Social Responsibility over last century in the USA, with the 21st century the concept comes into the European Union as well, actually into Czech Republic. For the European Union, the concept of social responsibility becomes one of the tool for achieving the most competitive and dynamic knowledge-based economy (Lisbon Strategy, 2000). With the start of the financial and economic crisis, the European Commission sees in the Corporate Social Responsibility a way how to cope with the crisis. Also scientific studies (Ghoul, 2011; Gruz, 2009) indicate the positive influence of Corporate Social Responsibility on financial performance of the company. In the Czech Republic, the implementation of the concept is especially for multinational corporations. For example, Corporate Social Responsibility is very popular in financial sector, which the financial crisis did not damage so perceptible as in other countries of developed economies (Singer, 2009).This article defines on a theoretical level the concept of Corporate Social Responsibility, its development, its present form and the influence on financial performance of the company. Another part of the article focuses on three czech banking subjects (Česká spořitelna, Komerční banka a Československá obchodní banka), which regularly take the leading positions of the official corporate donors chart "TOP Filantrop". The article explores the evolution of corporate donations and finds the connection between corporate donations and corporate profit and financial and economic crisis. Keywords: corporate social responsibility, stakeholders, banking sector, financial and economic crisis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 157-164 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020157 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020157.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020157.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0021.txt Handle: RePEc:mup:actaun:actaun_2012060020157 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Landa Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Analysis of operating costs variability in selected sectors of the Czech Republic for the period 2007-2010 Abstract: One of the major approaches to the analysis of economic performance is the concept of variable and fixed costs. This concept analyzes the relationship between corporate costs and profits. The tightness of this relationship (i.e. the costs variability rate) is an essential element of cost and profit management in different periods of a business life cycle. The type of business activity (production, trade and services) has a significant influence on the relationship between costs and profit (in particular of the operating type). This relationship can be examined mainly on the basis of the financial development of economic sectors. This article deals with the relationship between operating costs and operating profits in selected business sectors. For the analysis, the concept of synthetic and analytic cost model is used. The tightness of the relationship between operating costs and operating profits is determined by the method of correlation analysis. The quarterly data on the development of the Czech economy for the period of 2007-2010 represent the basis of the analysis; this period includes a phase of growth, of decline and of stagnation. The analysis of the costs variability allows us to understand the behavior of the "average" companies in various sectors in creating their costs and their management with the aim of achieving a profit. The results of the analysis show that the most companies are able to "control" their operating costs significantly in the relation to realized outputs; at the same time this means that a substantial part of the operating costs has a character of variable costs. Keywords: cost models, variable costs, fixed costs, economic performance, economic sectors, operating leverage, degree of operating leverage Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 165-174 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020165 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020165.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020165.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0022.txt Handle: RePEc:mup:actaun:actaun_2012060020165 Template-Type: ReDIF-Article 1.0 Author-Name: Jaromír Landa Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Author-Name: David Procházka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Title: Usage of Microsoft Kinect for augmented prototyping speed-up Abstract: Physical model is a common tool for testing of the product features during the design process. This model is usually made of clay or plastic because of the modifiability of these materials. Therefore, the designer could easily adjust the model shape to enhance the look or ergonomics of the product. Nowadays, some companies use augmented reality to enhance their design process. This concept is called augmented prototyping. Common approach uses artificial markers to augment the product prototype by digital 3D models. These 3D models that are shown on the markers positions can represent e.g. car spare parts such as different lights, wheels, spoiler etc. This allows the designer interactively change the look of the physical model.Further, it is also necessary to transfer physical adjustments made on the model surface back to the computer digital model. Well-known tool for this purpose a professional 3D scanner. Nevertheless, the cost of such scanner is substantial. Therefore, we focused on different solution - a motion capture device Microsoft Kinect that is used for computer games. This article outlines a new augmented prototyping approach that directly updates the digital model during the design process using Kinect depth camera. This solution is a cost effective alternative to the professional 3D scanners. Our article describes especially how depth data can be obtained by the Kinect and also provides an evaluation of depth measurement precision. Keywords: augmented reality, augmented prototyping, Kinect, image-based rendering, prototype Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 175-180 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020175 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020175.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020175.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0023.txt Handle: RePEc:mup:actaun:actaun_2012060020175 Template-Type: ReDIF-Article 1.0 Author-Name: Tomáš Lintner Author-Workplace-Name: Ugartova 327/6, 669 04 Znojmo-Přímětice, Česká republika Title: Reasonability of wine investment in the Czech Republic Abstract: The paper deals with the validity of bottled wine investment commited in the Czech Republic. The Agrarian sector of the Czech Republic went during last 20 years through several key changes. After the transformation process its facing the external competitive condition of the globalizing world, especially the one of the European Union common market. One of the Czech Agrarian branch, its wine sector, might play a positive role for the whole "industry" in future. At presence, there is an increasing trend of the volume of wine investment made not only on local market, but across the whole world as well. All crucial factors such as purchase, storage, ageing a saling process must be properly considered and evaluated. It deals with the principles of wine investment, revenue, risk of purchase and storage of the bottled wine including its liquidity. The process of choice of the appropriate wine for aging is outlined. It shows all possible complications and an approach to the regular investor. This paper using a critical overview on the actual publically spread opinion that the wine investment is a great opportunity compared to the others. The issue is whether to recommend an investment into bottled wine in respect of local market conditions. Keywords: aging of wine (maturity of wine), asymetric information, investment, wine investment, competition, liquidity, risk, wine market, wine, return of investment Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 181-188 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020181 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020181.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020181.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0024.txt Handle: RePEc:mup:actaun:actaun_2012060020181 Template-Type: ReDIF-Article 1.0 Author-Name: Roman Malo Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: The Model of E-technology utilization for SMEs Abstract: Today, small and medium-sized enterprises implement e-technology in order to improve business performance and competitiveness. As to achieve the maximum level of benefits from e-technology implementation, it is important to understand well to all suitable e-activities, their possibilities and also opportunity for business.In this paper, the general model of e-technology utilization in the form of partial e-technologies is described. This general model was proposed for better understanding of the possibilities small and medium-sized enterprises can reach by usage of e-technologies.Based on a synthesis of related literatures, an analysis of various data from reachable researches, surveys of enterprises and a qualitative study of referential business subjects, we identified several e-activities which are dominant specially for SMEs, external subjects connected to these activities (customers, suppliers, partners) and also groups of IS/ICT necessary to support identified e-activities. All these information were summarized and adopted in the general model.The model provides basic platform for our research within e-technology and simple formal structure for analysis and comparison of real businesses in this scope. Although, in this paper the SME area is considered, the model itself is general. Keywords: e-technology, e-activities, small and medium-sized enterprises, e-technology utilization model, e-technology utilization index Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 189-196 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020189 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020189.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020189.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0025.txt Handle: RePEc:mup:actaun:actaun_2012060020189 Template-Type: ReDIF-Article 1.0 Author-Name: Roman Malo Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: The Research on enterprise E-technology Abstract: Today, a lot of enterprises use e-technologies as a tool that can help to improve their efficiency and enhance their position within competitive environment. An implementation of e-technology itself depends on the needs of business, resources availability and also understanding advantages and possibilities of e-technology.There are a few interesting questions in the given field from research's point of view In our research, we aimed to theoretical and methodical issues of e-technologies in the context of e-business and technical support for providing and processing e-business and related e-activities. The main goal of the research is to provide a complex information platform for implementation and utilization of e-technology within enterprises.Results of our research are based upon analysis of literature, surveys of e-business and e-technologies and own survey. In this paper, we describe especially basic information about our research, objectives, theoretical background, and selected information gained from processed survey because the research is still in the progress. Our work is a kind of contribution to exploring the current state and the importance of economic informatics and its impact to business efficiency, competitiveness and progress. Keywords: e-technology, e-activities, e-technology research, enterprise e-technology, business model Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 197-206 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020197 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020197.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020197.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0026.txt Handle: RePEc:mup:actaun:actaun_2012060020197 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Mikušová Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: State aid in banking sector Abstract: The financial crisis has hit Europe with a truly unprecedented power, which has in early 2008 expected only a very small circle of pessimists. After the first cracks began to appear on the mortgage market in the U.S., however, started an avalanche that rolls until today. In today's globalized world, it would be very naive to believe that this would not have an impact on the European Union internal market.With the crisis in the banking sector, the Member States of the European Union fought against the crisis in various ways. Allocation of the state aid in the first months of the crisis took place within the existing rules, yet it was necessary to enclose these huge expenditures by rules and regulations issued by the European Commission.This article discusses the types of state aid, which were used at the time from the first wave of state aid granted by Member States from 2008 to 2010 and also assess the current situation together with the evaluation of the approach of the European Commission. Keywords: state aid, banking sector, crisis, European Union Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 207-210 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020207 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020207.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020207.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0027.txt Handle: RePEc:mup:actaun:actaun_2012060020207 Template-Type: ReDIF-Article 1.0 Author-Name: Klára Mrkosová Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Ondřej Dufek Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Luděk Majer Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Motivation and consumer behaviour in the context of loyalty programs Abstract: The paper introduces the partial results of the marketing research on loyalty programs. The aim was to identify the reasons that lead consumers to participate in loyalty programs and the benefits that are the main motivators for participation in the loyalty program. Respondents had the opportunity to create a loyalty program as they wish. The aim of this paper was also to prove the popularity of loyalty programs based on the principles of the deferred compensation. Keywords: consumer, consumer behavior, loyalty program, motivation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 211-216 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020211 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020211.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020211.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0028.txt Handle: RePEc:mup:actaun:actaun_2012060020211 Template-Type: ReDIF-Article 1.0 Author-Name: M. Munk Author-Workplace-Name: Katedra informatiky, Fakulta prírodných vied, Univerzita Konštantína Filozofa v Nitre, Tr. A. Hlinku 1, 949 74 Nitra, Slovenská republika Author-Name: A. Pilková Author-Workplace-Name: Katedra informatiky, Fakulta prírodných vied, Univerzita Konštantína Filozofa v Nitre, Tr. A. Hlinku 1, 949 74 Nitra, Slovenská republika Author-Name: Martin Drlík Author-Workplace-Name: Katedra informatiky, Fakulta prírodných vied, Univerzita Konštantína Filozofa v Nitre, Tr. A. Hlinku 1, 949 74 Nitra, Slovenská republika Author-Name: J. Kapusta Author-Workplace-Name: Katedra informatiky, Fakulta prírodných vied, Univerzita Konštantína Filozofa v Nitre, Tr. A. Hlinku 1, 949 74 Nitra, Slovenská republika Author-Name: P. Švec Author-Workplace-Name: Katedra informatiky, Fakulta prírodných vied, Univerzita Konštantína Filozofa v Nitre, Tr. A. Hlinku 1, 949 74 Nitra, Slovenská republika Title: Verification of the fulfilment of the purposes of Basel II, Pillar 3 through application of the web log mining methods Abstract: The objective of the paper is the verification of the fulfilment of the purposes of Basel II, Pillar 3 - market discipline during the recent financial crisis. The objective of the paper is to describe the current state of the working out of the project that is focused on the analysis of the market participants' interest in mandatory disclosure of financial information by a commercial bank by means of advanced methods of web log mining. The output of the realized project will be the verification of the assumptions related to the purposes of Basel III by means of the web mining methods, the recommendations for possible reduction of mandatory disclosure of information under Basel II and III, the proposal of the methodology for data preparation for web log mining in this application domain and the generalised procedure for users' behaviour modelling dependent on time. The schedule of the project has been divided into three phases. The paper deals with its first phase that is focusing on the data pre-processing, analysis and evaluation of the required information under Basel II, Pillar 3 since 2008 and its disclosure into the web site of a commercial bank. The authors introduce the methodologies for data preparation and known heuristic methods for path completion into web log files with respect to the particularity of investigated application domain. They propose scientific methods for modelling users' behaviour of the webpages related to Pillar 3 with respect to time. Keywords: web log mining, user behaviour model, multinomial logit model, Basel Accords Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 217-222 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020217 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020217.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020217.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0029.txt Handle: RePEc:mup:actaun:actaun_2012060020217 Template-Type: ReDIF-Article 1.0 Author-Name: Kateřina Myšková Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: David Hampel Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Rating calibration Abstract: In this work we deal with the question of whether the evaluation of selected rating agencies is equivalent in some sense or not and whether it is possible to find a relationship between assessments. The fact that rating agencies affect not only financial market participants (by publication of companies or states ratings) is undeniable. On the one hand, these agencies are criticized for the rating changes, which have influence for example credit conditions for rated entity. On the other hand, ratings have a growing number of users for which ratings have become one of the few clues in today's complicated conditions powered by global financial crisis.For this purpose we use the calibration problem techniques, because calibration finds a relationship between two measurements, in our case between two independent assessments of rating agencies. Due to the nature of the data we assume that the relationship can be described by linear or quadratic function. So we use estimates derived for the one-dimensional linear calibration model with quadratic calibration function. This all we illustrate by the real ratings. The situation is complicated by the ordinal type data of the examined variables. Among other things, we discuss relations between ratings coming from particular rating agencies and evolution of this relation over time. Keywords: linear calibration model, sovereign ratings Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 223-230 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020223 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020223.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020223.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0030.txt Handle: RePEc:mup:actaun:actaun_2012060020223 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Němeček Author-Workplace-Name: Katedra ekonomie, Univerzita Hradec Králové, Hradecká 1249/6, 500 03 Hradec Králové 3, Česká republika Title: Customer relationship management influence on sales of selected companies Abstract: General awareness of information technology and business strategy Customer Relationship Management (CRM) among managers in the Czech Republic is for several years, but in comparison with Western states of the European Union the Czech companies are underdeveloped. Apparently also because of the economic crisis is CRM in the Czech Republic begins to be used more. The main goal of implementing CRM is to help to company increase the quality of relationship and communication with customers. In this article are the most common definitions of CRM.The main content of this article is about the analysing and comparing of Trading Income of selected companies doing business in the Czech Republic. There are compared selected companies with implemented information technology and business strategy CRM with companies without implemented CRM and how it could have an impact to the Trading Income of these selected companies. Has CRM implementation helped to increase the positive Trading Income during the economic crisis? Included is an analysis of Trading Income from 2007 to 2010 for selected companies grouped by number of employees. The conclusion summarizes the analysis of results and assumptions and benefits of CRM. Keywords: business strategy, competitiveness, CRM, customer relationship management, information technology, trading income Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 231-236 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020231 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020231.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020231.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0031.txt Handle: RePEc:mup:actaun:actaun_2012060020231 Template-Type: ReDIF-Article 1.0 Author-Name: Danuše Nerudová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Common consolidated corporate tax base: grouping and consolidation Abstract: After the ten years of work and discussion of the proposal the European Commission has published the proposal of CCCTB directive on 16th March, 2011. This proposal can be considered as unique, for the European Commission is suggesting totally new system of corporate taxation. The aim of the paper is to research the rules for consolidation and grouping suggested in the proposal of CCCTB directive, to identify the possible conflict situations and to suggest the possible solution. The focuses on the provisions regarding the conditions for consolidation and grouping, comprised in chapter IX, Art. 54-60. In that area has been identified, that even though the provisions seem to be clear, their practical application can in some situations lead to double interpretation, mainly with respect to the fact that individual member states are responsible for the implementation of the directive and also national tax administrators and national courts are going to interpret the provisions of the directive. Therefore even though the fact that suggested system is unique and addresses a lot of problems which are facing companies running business on the internal market, the provisions regarding the consolidation rules and rules for group formatting may still lead not to unified interpretation. In that respect, some of the rules should be more specific in order to ensure unified interpretation. Keywords: common consolidated corporate tax base, consolidation, group, European Union Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 237-244 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020237 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020237.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020237.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0032.txt Handle: RePEc:mup:actaun:actaun_2012060020237 Template-Type: ReDIF-Article 1.0 Author-Name: Milan Palát Author-Workplace-Name: Ústav teritoriálních studií, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Recent migration developments in the European perspective Abstract: The aim of the paper is to evaluate the development of international migration in relationship to the recent economic situation in member countries of the European Union using quantitative methods including cluster analysis. The number of immigration in Europe has declined since the start of the global recession. The main reason was the decrease of demand in many sectors of the national economy, for instance the demand for retail and construction workers. Despite the drop in new immigration, labour markets of the EU countries were hit very severely. Unemployment rates in the most of European countries increased much more in the category of migrants than among natives. Despite the general decline in immigration in Europe during the economic crisis, the number of immigrants employed in educational sector and health care has increased. Also the number of female immigrants has been growing. The cluster analysis uses a multidimensional variable that includes GDP, unemployment, inflation rate and also net migration. We can distinguish two main clusters in 2010. The majority of highly developed West European countries are a part of the first cluster; the second cluster includes the group of post-communist countries. The latter countries form two sub-groups. A relatively independent sub-cluster is formed by some of the EU15 countries that were hit by the financial crisis the most. In general, the main two clusters illustrate that the economic division of established and new member countries of the European Union is still present. Keywords: immigration, economic crisis, European Union, cluster analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 245-254 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020245 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020245.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020245.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0033.txt Handle: RePEc:mup:actaun:actaun_2012060020245 Template-Type: ReDIF-Article 1.0 Author-Name: Pavlína Pinková Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Petra Kamínková Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Corporate life cycle as determinant of capital structure in companies of Czech automotive industry Abstract: The issue of capital structure choice belongs to fundamental strategic financial decisions. A variety of potential determinants was suggested by theoreticians; however, the corporate life cycle was considered of peripheral importance, and thus the relationship between corporate life stages and capital structure was investigated only exceptionally. Both concepts were in the meantime developed separately. Recently, it has appeared that the aforementioned relation has become a subject of increased interest of the researches as a way to better understanding of how the corporate funding is changing in the course of time. The main objective of this paper is to investigate the impact of corporate life cycle on the capital structure of companies. For the purpose of the article quantitative research is used. The sample consists of fifty companies belonging to NACE division 29, manufacture of motor vehicles, trailers and semi-trailers. The data come from financial statements of the chosen companies and mostly cover a period since their start-up till year 2010. First, the method based on cash flow patterns is applied for the identification of firm's life cycle. Next, the methods of descriptive statistics and the hypothesis test about a population proportion are used. The paper explores the relationship between capital structure and corporate life cycle. The empirical study is performed to support theoretical findings. Keywords: corporate life cycle, capital structure, cash flow patterns, automotive industry, sources of finance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 255-260 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020255 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020255.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020255.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0034.txt Handle: RePEc:mup:actaun:actaun_2012060020255 Template-Type: ReDIF-Article 1.0 Author-Name: Klára Plecitá Author-Workplace-Name: Ústav financí, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika 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 equilibrium real exchange rates in euro area: Special focus on behavioral equilibrium exchange rates in Ireland and Greece Abstract: This paper focuses on the intra-euro-area imbalances. Therefore the first aim of this paper is to identify euro-area countries exhibiting macroeconomic imbalances. The subsequent aim is to estimate equilibrium real exchange rates for these countries and to compute their degrees of real exchange rate misalignment. The intra-area balance is assessed using the Cluster Analysis and the Principle Component Analysis; on this basis Greece and Ireland are selected as the two euro-area countries with largest imbalances in 2010. Further the medium-run equilibrium exchange rates for Greece and Ireland are estimated applying the Behavioral Equilibrium Exchange Rate (BEER) approach popularised by Clark and MacDonald (1998). In addition, the long-run equilibrium exchange rates are estimated using the Permanent Equilibrium Exchange Rate (PEER) model. Employing the BEER and PEER approaches on quarterly time series of real effective exchange rates (REER) from 1997: Q1 to 2010: Q4 we identify an undervaluation of the Greek and Irish REER around their entrance to the euro area. For the rest of the period analysed their REER is broadly in line with estimated BEER and PEER levels. Keywords: equilibrium exchange rate, BEER, PEER, macroeconomic balance, Ireland, Greece, Euro area, cluster analysis, principal component analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 261-270 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020261 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020261.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020261.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0035.txt Handle: RePEc:mup:actaun:actaun_2012060020261 Template-Type: ReDIF-Article 1.0 Author-Name: Jarmila Pokorná Author-Workplace-Name: Katedra obchodního práva, Masarykova univerzita, Veveří 70, 611 80 Brno, Česká republika Author-Name: Eva Večerková Author-Workplace-Name: Katedra obchodního práva, Masarykova univerzita, Veveří 70, 611 80 Brno, Česká republika Title: Commercial name in the draft of the Civil Code Abstract: Name of the firm is by the Commercial Code name of the entrepreneur registered in commercial register. The effective legal regulation distinguishs between the name of natural person (its first name and surname) and the name of company (its name and obligatory addition declaring its legal form). The name is not allowed to be deceptive and mistakable. It can be transfered only together with an enterprise. If the name is unwarrantedly interferented the injured person can require an unwarranted user to forbear his behaviour and to eliminate the defective state. He can also demand delivery of an unwarranted enrichment, adequate satisfaction and damages.Reform of civil law transposes the regulation of name of the firm to Civil Code, but maintains some principles of existing legal regulations: the name is a designation for entrepreneurs registered in commercial register, it is not allowed to be deceptive and mistakable. However the draft bill of the Civil Code brings change in some elements of the regulation: natural person does not need to use obligatory name and surname, right to use the name by its transition on a new user is regulated in more detail and more detailed is also the regulation of using the names of natural persons in names of companies.By way of contrast possibility of transfer of the name is not explicitly solved. It may be used the general regulation about transfer of the thing. Existing interpretative problems become this way deeper. Keywords: commercial name, draft bill of the Civil Code, Commercial Code, identification, competitive and investment function of the name Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 271-278 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020271 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020271.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020271.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0036.txt Handle: RePEc:mup:actaun:actaun_2012060020271 Template-Type: ReDIF-Article 1.0 Author-Name: Lenka Procházková Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Author-Name: Lea Kubíčková Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Title: The internationalization of SMEs operating in the engineering industry Abstract: The importance of small and medium enterprises (SMEs) in the national economies of EU countries has been always growing. For these reasons, the increasing attention is paid to small and medium-sized enterprises also in the Czech economy. The paper is focused on the globalization of small and medium enterprises, in particular, identifying the key success factors of small and medium-sized businesses that operate in the engineering industry. For the purpose of fulfilling the objective of the article, the level of success of SMEs in foreign markets is established with the aggregate indicator of success. Subsequently the results of the primary research among the Czech engineering companies are presented, based on this research the factors affecting the success of these entities of engineering industry in foreign markets are defined. Keywords: small and medium-sized enterprises, foreign markets, success, key success factors, engineering industry Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 279-284 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020279 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020279.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020279.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0037.txt Handle: RePEc:mup:actaun:actaun_2012060020279 Template-Type: ReDIF-Article 1.0 Author-Name: Zuzana Procházková Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Aleš Peprný Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Radmila Presová Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Income differentiation of agricultural households in regions of Czech Republic Abstract: The Czech Republic has recently experienced phases of economic growth and periods of economic crisis. This fact affects the standard of living and household behaviour and affects the formation of life-style. This paper deals with the income situation of households. The main source of data is EU SILC survey from the years 2005 to 2008. The result of the enquiry and processing of primary data is information about the average income per household member, the poverty level and the number of households at risk of poverty. For the formulation of income differentiation is used Gini coefficient. Attention is paid to factors that affect income inequality (the number of household members, social group, and age). The analysis and subsequent problem solving of income inequality may be contributed with further analysis of empirical data of this type. Household income is one of the decisive factors determining the style of family life, their priorities, meeting their needs, and ensure-time activities. Differences between regions determine preferences and identify opportunities. Keywords: agriculture, income, differentiation of households, region, at-risk of poverty households, poverty line Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 285-292 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020285 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020285.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020285.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0038.txt Handle: RePEc:mup:actaun:actaun_2012060020285 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Prokeš Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Pavel Tomšík Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Increasing competitiveness of wine producers in strategic alliances VOC Abstract: The paper describes the main reasons for the formation of new regional association of wineries, based on a different origin for wines in the wine region of Moravia in the southeast part of the Czech Republic. This research aim is to create a plan for new development of such strategic alliances on the basis of results of localization factors. There coefficient of localization is used for identification of cluster. Results are compared with already operating on associations for the appellation in Austria DAC. They were traced changes in consumer preferences in the Czech wine market. Consumers are placing more emphasis on the selection of wine on its descent from a particular area, growing community and the individual grower. This paper specifically introduces new associations for appellation system VOC. This alliance is described in the context of the establishment, operation, development and expansion, respectively the possibility of involvement of additional organizations suppliers and research institutions. The application of the results of research was a plan for the establishment of new alliance VOC Modré Hory, where are associated 30 wine producers of wine in 5 villages around the center Velké Pavlovice. Based on the experience of newly emerging VOC system of appellations was setting up a plan of formation association with the proposed methodological approach. Open cooperation between associations VOC appellation and other entities involving suppliers, customers, research institutions and universities has the possibility of creating an institutionalized wine cluster. The plan to create a wine cluster was proposed to establish cooperation between the newly emerging associations of VOC at three sub-regions of South Moravia, in order to achieve competitive advantage. Keywords: appellation, association, cluster, DAC, strategic alliances, VOC, wine origin Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 293-298 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020293 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020293.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020293.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0039.txt Handle: RePEc:mup:actaun:actaun_2012060020293 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 Title: Using UML and Petri nets for visualization of business document flow Abstract: The article deals with two principles of business workflow modeling, Petri nets and UML notation, that are the acceptable approaches to business modeling and can be used also for business documents workflow. The special type of Petri nets, WF-nets and UML activity diagrams are used in this article and both modeling ways are presented on the concrete business workflow and then there are presented and specified their advantage and disadvantage for business documents flows.At beginning it is explained the word workflow in context business documents, its features, principles and using in business environment. After that it is clarified that the UML is OMG's most-used specification, and the way the world models not only application structure, behavior, and architecture, but also business process, workflows and data structure. Activity diagram UML is good way to show how different workflows in the business are managed, how they start, go and stop. Diagrams also show many different decision paths that can be taken from start to finish. State charts can be used as a detail the transitions or changes of states when documents can go through in the business. They show how a documents moves from one state to another and the rules that govern that change.Petri-nets offer a graphical notation for stepwise processes that include choice, iteration, and concurrent execution. Unlike UML Petri nets have an exact mathematical definition of their execution semantics, with a well-developed mathematical theory for process analysis. In the article there are modeled a special type of Petri nets, the WF-nets.The practical part of article incorporates two models of concrete business documents workflows presented in these notations, their comparison and recommendation for using these diagrams in business process management. Keywords: workflow, UML, activity diagram, Petri net, WF net, business process, Business Process Management Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 299-306 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020299 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020299.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020299.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0040.txt Handle: RePEc:mup:actaun:actaun_2012060020299 Template-Type: ReDIF-Article 1.0 Author-Name: Kateřina Ryglová Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Ida Vajčnerová Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jakub Šácha Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Servqual potential for quality management in hotel services Abstract: The aim of the paper is to present possibilities and specifications of using the Servqual method in service quality management in hotel industry. The Servqual method works on the definition of five dimensions of a service quality: tangibles, reliability, responsiveness, assurance and empathy. It is based on so called Gap analysis that crucially comes out of the discrepancy between a customer's expectation and perception. Demonstrating the practical application of Servqual in hotel business is also a part of the paper, as well as verifying possibilities of customer satisfaction quantification with the help of the Gap model, evaluating general applicability and presenting suggestions for possible adaptations and further utilization in the branch of tourism. Input data necessary for the gap analysis have been gained by force of a primary field-research with the help of a quantitative research via questionnaire. The results of Servqual score for individual dimensions of service quality have also been used to calculate a total weighted score that for the examined hotel reached the value of -0.07. This shows that the discrepancy between expectations and perceptions of the hotel guests is minimal. However, the calculation of this score would be of a higher importance if we wanted to compare more accommodation facilities mutually or possibly to follow the development of this index in time. Keywords: quality management, servqual, gap analysis, hotel industry, customer satisfaction Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 307-314 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020307 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020307.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020307.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0041.txt Handle: RePEc:mup:actaun:actaun_2012060020307 Template-Type: ReDIF-Article 1.0 Author-Name: Jaroslav Sedláček Author-Workplace-Name: Katedra financí, Ekonomicko-správní fakulta, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Author-Name: Zuzana Křížová Author-Workplace-Name: Katedra financí, Ekonomicko-správní fakulta, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Author-Name: Eva Hýblová Author-Workplace-Name: Katedra financí, Ekonomicko-správní fakulta, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Title: Comparison of accounting methods for business combinations Abstract: The revised accounting rules applicable to business combinations in force on July1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company. Keywords: business combinations, types of mergers and acquisitions, mergers and acquisitions development, macroeconomic environment, accounting methods, U.S. GAAP, IFRS, CAR Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 315-324 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020315 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020315.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020315.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0042.txt Handle: RePEc:mup:actaun:actaun_2012060020315 Template-Type: ReDIF-Article 1.0 Author-Name: Jiří Sedlo Author-Workplace-Name: Svaz vinařů České republiky, Žižkovská 1275, 691 02 Velké Bílovice, Česká republika Author-Name: Pavel Tomšík Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Strategic development of varietal vineyards in the Czech Republic Abstract: The paper describes strategic changes in the structure of grapevine (Vitis vinifera L.) varieties grown in the Czech Republic. In 2004-2005, (i.e. after the admission of the Czech Republic into the EU) expenditures associated with restructuralisation and transformation of vineyards amounted for CZK 25,423 thous. The authors examine the development taking place in this domain within the last 50 years (i.e. from 1960 to 2010) and pay detailed attention to the period of 1989 to 2010. The paper analyses reasons of these changes and tries to describe the future development expected after 2010. The current production potential of the Czech Republic are 19,633.45 hectares of vineyards. For the time being, there are in average 1.07 wine growers per hectare of vineyards.As compared with 1960, the acreage of vineyards has doubled up and the number of the most frequent varieties has also increased. Within the period of 1989-1990, four varieties (i.e. Müller Thurgau, Green Veltliner, Italian Riesling and Sankt Laurent) occupied more than 60 % of the total vineyards area in the Czech Republic, whereas at present there are altogether 8 varieties (Müller Thurgau, Green Veltliner, Italian Riesling, Rhein Riesling, Sauvignon, Sankt Laurent, Blaufrankish, and Zweigeltrebe) at the nearly the same acreage.As far as the percentages of Müller Thurgau, Green Veltliner, Italian Riesling and Sankt Laurent varieties is concerned, it is anticipated that their acreages will further decrease, whereas those of Rhein Riesling, Sauvignon, Blaufrankish and Zweigeltrebe are expected to grow. The industry is under pressure of all Porter's five forces of competition from external sources. Keywords: strategy, structure, attractiveness, trends, grapevine varieties, development, popularity of varieties, vineyard area Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 325-334 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020325 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020325.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020325.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0043.txt Handle: RePEc:mup:actaun:actaun_2012060020325 Template-Type: ReDIF-Article 1.0 Author-Name: Pavel Semerád Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Value added tax evasion and excise duty fraud on fuel market in the Czech Republic Abstract: This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The examples are the most common errors found in fraudulent companies. Based on the data collected the possible ultimate evasion was estimated. Therefore, I propose that value added tax law should be amended and some other measures to improve supervision by public authorities like tax authorities and customs administration offices should be taken. Keywords: carousel frauds, excise duty on mineral oils, quality control, untaxed fuel, value-added tax Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 335-340 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020335 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020335.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020335.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0044.txt Handle: RePEc:mup:actaun:actaun_2012060020335 Template-Type: ReDIF-Article 1.0 Author-Name: Dana Skálová Author-Workplace-Name: Ústav marketing a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jana Stávková Author-Workplace-Name: Ústav marketing a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Changes in consumer's behavior of households in the Visegrad four countries in the period between 2007 and 2009 Abstract: The onset of the economic crisis belongs to the years 2007 to 2009. This article evaluates the household consumption behaviour of European countries, especially in the Visegrad Four (V4), using consumption spending categories classified according to COICOP (Classification of Individual consumption by purpose) and using data available in the database of the European Commission, Eurostat. Available data include spending for the major commodities within the three years. The paper is devoted to the analysis of expenditure development, especially in the V4 countries and assesses whether there are any transfers of the shares between categories. The categories with the highest share of European household expenditures are: Food and non-alcoholic beverages, as well as Housing, water, gas and other fuels, transport. Furthermore, attention is concentrated, whether economic maturity of the V4 countries is reflected in the expenditure structure of selected countries. To search similarities in household consumption behaviour in EU countries, a cluster analysis is used. The results are shown in dendograms that help identify the differences among the individual EU states. Keywords: consumer behaviour, expenditure structure, household, crisis, the EU states, Visegrad group, cluster analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 341-348 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020341 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020341.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020341.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0045.txt Handle: RePEc:mup:actaun:actaun_2012060020341 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: Small and medium sized enterprises (SMEs) and transfer pricing Abstract: Small and medium sized enterprises have very important position in the EU economy, mainly in the area of growth and employment. However, most of SMEs are active only in their home country and only a few of them participate in cross-border activities. Furthermore, their activities in the internal market are limited by great deal of obstacles, mainly in the form of different tax systems which generate excessive compliance costs of taxation and the existence of different SMEs definitions for various purposes in Member states. In addition, from the view of the international taxation issues, the most important obstacles can be considered a transfer pricing and cross-border loss compensations. In this area, SMEs are facing specific problems and have specific needs. The aim of the paper is to analyze and evaluate the specific transfer pricing issues of SMEs and propose recommendations for them. Keywords: EU, small and medium enterprises, compliance costs of taxation, transfer pricing Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 349-356 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020349 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020349.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020349.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0046.txt Handle: RePEc:mup:actaun:actaun_2012060020349 Template-Type: ReDIF-Article 1.0 Author-Name: Daniel Stavárek Author-Workplace-Name: Katedra financí, Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné, Univerzitní náměstí 1934/3, 733 40 Karviná, Česká republika Author-Name: Iveta Řepková Author-Workplace-Name: Katedra financí, Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné, Univerzitní náměstí 1934/3, 733 40 Karviná, Česká republika Title: Efficiency in the Czech banking industry: A non-parametric approach Abstract: This paper estimates the efficiency of the Czech commercial banks in the period 2001-2010 using the non-parametric Data Envelopment Analysis. We simultaneously use two alternative specifications - CCR model and BCR model - that differ in returns to scale assumption. Differences in estimated efficiency scores of individual banks are quite large up to 70 percentage points. Largest banks perform significantly worse than mid-size and small banks. This efficiency gap decreases if variable returns to scale are considered in the estimation. The average efficiency in the banking sector remained nearly unchanged during the analysed period. Although each year is estimated separately one can observe a deterioration of average efficiency during the recent crisis period. Keywords: efficiency, Data Envelopment Analysis, banking sector, Czech Republic, CCR model, BCR model Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 357-366 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020357 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020357.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020357.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0047.txt Handle: RePEc:mup:actaun:actaun_2012060020357 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Stávková Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Veronika Antošová Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jana Turčínková Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita, Zemědělská 1, 613 00 Brno, Česká republika Title: Influence of education on living conditions of households Abstract: The paper deals with the analysis of the effect of education on the income situation of households and inhabitants' living standards. The increasing number of inhabitants with higher levels of education provides conditions for the creation and development of the knowledge or information society. Knowledge society is a society where an individual is able to seek information in information sources, to process and use the found information creatively and to consider knowledge one of the essential factors of life quality. In this society, the significance of education increases and the utilization of scientific findings becomes the key source of the society's competitiveness. Its characteristic feature is the structure of GDP reflecting a growing proportion of knowledge assets in contrast to physical capital. Education and work of educated people are essential factors of economic development. It is desirable that the society has an implemented system of valuation for educated people by means of financial rewards. This paper aims to provide information about the income situation of households in dependence on particular levels of education: the primary education, two types of secondary education and tertiary education.The source for the analysis of the effect of the achieved level of education on the income situation of households is the results of the survey conducted by EU-SILC (European Union Statistics on Income and Living Conditions) in 2005-2009. The level of education of a household was determined based on the level of education of the household member with the highest income - the head of household.The analysis focused on the number of households in the Czech Republic (CR) with the specified achieved level of education and their income situation. The income situation is determined by middle values (mean and median), differentiation and development between 2005 and 2009, which was the period of economic development but also an economic crisis. Further, attention is devoted to households at risk of poverty, the depth of poverty, income disparities among groups based on the achieved level of education and the proportion of social transfers within the total incomes of each household group in dependence on the achieved level of education. Keywords: EU-SILC, income situation of households, level of education, knowledge society Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 367-374 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020367 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020367.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020367.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0048.txt Handle: RePEc:mup:actaun:actaun_2012060020367 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Stehlíková Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Evaluation of employee training in retail business Abstract: Technological development and growing competition on the market asks for continuous improvement of knowledge and skills of employees, not only for securing their work places but also for increasing the companies' competitiveness and economic development of the society. Company education is one of the main instruments, how the enterprises can improve their position in the market. The main criterion of success in business are in present especially employees' skills. The main objective of this paper was to evaluate the most important topics, which are used for improving skills and working outcomes of employees in retail and wholesale branch. Their possibility for getting feedback was also commented and controllability was further checked. When we summarize all findings, the most important competencies of workers in retail and warehouse business are qualification (shopping skills and knowledge of products), behaviour (obliging attitude to customers, ability to compliment the customer of his/her choice), working reaction (ability to do daily tasks quickly, safety, precisely and punctually), neatness (well and clean dressed employees, different groups of workers are distinguishable from each other). Next step after the list of main competences in retail and warehouse business was creating questionnaire, which should serve for researching quality of company education and its possibility to improvement. This questionnaire can serve for all companies in this field, which want or need to evaluate their company education. Keywords: company, education, warehouse business, retail business, employee, skills, learning Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 375-378 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020375 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020375.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020375.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0049.txt Handle: RePEc:mup:actaun:actaun_2012060020375 Template-Type: ReDIF-Article 1.0 Author-Name: Pavel Syrovátka Author-Workplace-Name: Ústav ekonomie, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Physical and expenditure formulations of demand functions and evaluations of price demand elasticity Abstract: Studies of the demand relations on the consumer markets bring much useful information. The concept of the elasticity coefficients is frequently used for the quantitative analysis of the demand sensitivity. Formulation of the investigated demand functions is very important for the evaluation of the demand elasticity. Within net consumer demand (consumer purchase), it is possible to differentiate the physical and expenditure forms of the demand functions. The paper is focused on the theoretical and methodological backgrounds of the evaluation of price-demand elasticity under the physical and expenditure definitions of the demand relationships. In this paper, the relationship between the coefficient of the price elasticity of demand in the physical form and the coefficient of the price elasticity of demand in the expenditure form is determined and studied. The derived formula is tested using the USDA database. Keywords: consumer demand, physical form of demand, expenditure form of demand, price-demand elasticity, price-expenditure elasticity Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 379-382 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020379 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020379.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020379.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0050.txt Handle: RePEc:mup:actaun:actaun_2012060020379 Template-Type: ReDIF-Article 1.0 Author-Name: Irena Szarowská Author-Workplace-Name: Katedra financí, Obchodně podnikatelská fakulta, Slezská univerzita Opava, Univerzitní nám. 1934/3, 733 40 Karviná, Česká republika Title: Public spending and Wagner's law in Central and Eastern European countries Abstract: This paper provides direct empirical evidence on cyclicality and the long-term and short-term relationship between government spending and output in eight Central and Eastern European countries in a period 1995-2009. We analyzed annual data on government spending in compliance with the COFOG international standard. Although the theory implies that government spending is countercyclical, our research does not prove that. The results confirm cyclical development of government spending on GDP, Wagner's law and voracity effect in the CEE countries during 1995-2009.We used Johansen cointegration test and the error correction model. Output and government spending are cointegrated for at least 4 from 10 spending functions in every country and it implies a long-term relationship between government spending and output. The government spending functions are procyclical in most CEE countries (93% cases in the sample). Average value of long-run elasticity coefficient is 1.74 for all spending functions, 1.02 for total government spending. We also analyzed the short-run relationship between spending and output. The coefficient values (average is 2.89) confirm the voracity hypothesis, as they suggest that in response to a given shock to real GDP, government spending rises by even more in percentage points. Keywords: government spending, cyclicality, voracity effect, long-run elasticity, short-run elasticity, cointegration, error correction term Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 383-390 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020383 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020383.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020383.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0051.txt Handle: RePEc:mup:actaun:actaun_2012060020383 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Široký Author-Workplace-Name: Katedra účetnictví, Ekonomická fakulta, VŠB-Technická univerzita Ostrava, Sokolská 33, 701 21 Ostrava 1, Česká republika Author-Name: Jolana Kvíčalová Author-Workplace-Name: Ústav ekonomie, Moravská vysoká škola Olomouc, o. p. s., Jeremenkova 42, 772 00 Olomouc, Česká republika Author-Name: Ivana Valentová Author-Workplace-Name: Ústav ekonomie, Moravská vysoká škola Olomouc, o. p. s., Jeremenkova 42, 772 00 Olomouc, Česká republika Title: Identification of causes of differences in statutory and effective rates of corporate taxes Abstract: Although the existence of the corporate tax itself is a subject of controversy, it has been currently implemented in all EU countries except of Estonia where only distributed profits are taxed. The statutory (nominal) rate of the corporate tax itself does not say very much about the size of the corporate tax burden. This rate currently (on 31/10/2011) differs by 25% in the EU countries (10% in Bulgaria, Cyprus vs. 35% in Malta). For at least approximate determination of the effective (real) corporate tax burden, effective rates of corporate taxes are being used. The differences between the statutory and effective rates are affected by many factors. It can be assumed that a significant deviation of the nominal rate from the effective (real) one can be caused mainly by the existence of different methods and time of depreciation, possibility of group taxation, investment incentives or losses compensation, amount of property taxes and property transfer taxes, application of VAT on input, possibilities of costs deduction and other various tax exemptions and credits. The paper identifies and quantifies some of these influences by using analysis, synthesis, comparison and deduction. Keywords: corporate tax, statutory (nominal) rate, effective (real) rate, effective average rate, effective marginal rate, European Union Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 391-398 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020391 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020391.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020391.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0052.txt Handle: RePEc:mup:actaun:actaun_2012060020391 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Širůček Author-Workplace-Name: Ústav financí, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Effect of money supply on the Dow Jones Industrial Average stock index Abstract: This focus of this paper are the effects and implications of a change in the money supply for share price indices in the USA during 1959-2011. The money supply will be measured by the M2 and MZM aggregates (money with zero maturity). The US stock market is represented by the Dow Jones Industrial Average index. The objective of this paper is to find, describe and evaluate the effects of changes to the money supply (M2 and MZM) on the US stock market. A partial objective of this paper is to determine whether a change in the monetary aggregate shows in the stock index immediately or with a delay of several weeks. Another aim is to determine whether asset prices influence the money supply. Keywords: money supply, stock market, correlation, Dickey-Fuller test, Granger causality Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 399-408 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020399 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020399.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020399.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0053.txt Handle: RePEc:mup:actaun:actaun_2012060020399 Template-Type: ReDIF-Article 1.0 Author-Name: Oldřich Šoba Author-Workplace-Name: Ústav financí, Mendelova univerzita v Brně, Zemědělská 1, 613 00, Brno, Česká republika Title: Exchange rate EUR/USD risk in investments denominated in USD in the period of the financial and economic crisis Abstract: The paper discusses the evaluation of the influence of the EUR/USD exchange rate on the yield-rate of dollar share investments from the viewpoint of the Euro investor in varying investment periods with emphasis on the period of the financial and subsequent economic crisis targeted mainly in the period 2008-2010.The outputs of the paper are realized for the following investment periods: one-year, three-year, five-year, seven-year, ten-year and fifteen-year. The supplementary investment period is the twenty-year period, which due to the small number of observations is characterized by low informative value. The share investments denominated in USD are represented by investments in the S&P 500 Total Net Return that also considers reinvestment in the period 1988-2010.The basic methodical tool of the paper is quantification of the factors that influence the yield-rate of the foreign currency investments in the reference currency of the investor. Quantification mainly attaches to the ratio of the influence of the EUR/USD exchange rate on the yield-rate of the dollar share investments from the viewpoint of the euro investor. Keywords: exchange risk, investment, exchange rate, return on investment, financial and economic crisis, Standard& Poor's 500 Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 409-420 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020409 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020409.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020409.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0054.txt Handle: RePEc:mup:actaun:actaun_2012060020409 Template-Type: ReDIF-Article 1.0 Author-Name: Lucie Špačková Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Pavel Žufan Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Intensity of rivalry in Czech furniture production industry Abstract: The paper focuses on furniture production industry in the Czech Republic and evaluates the influence of competition forces within this industry. These forces have a direct impact on success of competitive strategies of the firms. Furniture production industry is a typical branch occupied by numerous small and medium-sized firms. Small firms aim on satisfying domestic (or rather local) demand, medium-sized and big firms are much more aiming on exports. The methodical sources for evaluation of rivalry represent particular influences defined by Porter in his model of five competitive forces. Main influences identified by Porter, which are increasing the intensity of competition in the furniture production industry in the Czech Republic include low industry concentration, relatively low diversity of competitors, decline in sales, low (or none) switching costs, and existing excessive capacity within the industry. Further development will be most significantly influenced by a growing concentration of the bigger Czech producers on domestic market and overall economic development. Keywords: Porter's model, furniture production industry, industry concentration, intensity of rivalry, diversity of competitors Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 421-428 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020421 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020421.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020421.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0055.txt Handle: RePEc:mup:actaun:actaun_2012060020421 Template-Type: ReDIF-Article 1.0 Author-Name: Radka Šperková Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Helena Hejmalová Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Intensity of rivalry among existing competitors in the wine-making branch Abstract: The analysis of the rivalry among existing competitors in the wine-making branch is the aim of this paper. On the whole, the rivalry among existing companies in the wine-making branch may be described as intensive. When evaluating the level of intensity of rivalry among existing businesses in the branch, it is necessary to take into consideration their size and market share. Among first ten most significant companies on the market (84% market share) there is intensive competing. Individual companies use all their tangible and intangible means in order to extend their share and attract new clients. The aim of this competing is to strengthen the clients' trust in given brands, and it is about efforts to obtain the best positions possible for negotiations of wine distribution, mainly to chain stores, which requires favorable price quotes. The other group of subjects operating in this branch is formed mainly by small producers (16% market share). Given their small size, they are unable to effectively use the economy of scale, they do not make too big profit, and so they do not have enough finances for intensive competing. Keywords: existing competitors, wine-making branch, Porter's five force model, branch growth, differentiation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 429-436 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020429 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020429.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020429.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0056.txt Handle: RePEc:mup:actaun:actaun_2012060020429 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Štencl Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Author-Name: Ondřej Popelka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Author-Name: Jiří Šťastný Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Title: Forecast of consumer behaviour based on neural networks models comparison Abstract: The aim of this article is comparison of accuracy level of forecasted values of several artificial neural network models. The comparison is performed on datasets of Czech household consumption values. Several statistical models often resolve this task with more or fewer restrictions. In previous work where models' input conditions were not so strict and model with missing data was used (the time series didn't contain many values) we have obtained comparably good results with artificial neural networks. Two views - practical and theoretical, motivate the purpose of this study. Forecasting models for medium term prognosis of the main trends of Czech household consumption is part of the faculty research design grant MSM 6215648904/03/02 (Sub-task 5.3) which defines the practical purpose. Testing of nonlinear autoregressive artificial neural network model compared with feed-forward neural network and radial basis function neural network defines the theoretical purpose. The performance metrics of the models were evaluated using a combination of common error metrics, namely Correlation Coefficient and Mean Square Error, together with the number of epochs and/or main prediction error. Keywords: artificial neural networks, forecasting methods, customer behaviour Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 437-442 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020437 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020437.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020437.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0057.txt Handle: RePEc:mup:actaun:actaun_2012060020437 Template-Type: ReDIF-Article 1.0 Author-Name: Pavel Turčínek Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Arnošt Motyčka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Decision support system for promotion of Faculty of Business and Economics Mendel University Abstract: Decreasing number of secondary school graduates means that, for college, it becomes more difficult to fulfill guide number of newly admitted students. In order to maintain an optimum number of registered students, the Faculty of Business and Economics decided to support activities which increase the interest of its accredited programs.Potential students should be treated as customers to whom we want to offer a product - knowledge, skills and competencies. Promoting study programs PEF MENDELU is handled by PR department in collaboration with several students.Availability of resources for promotion is limited. It is crucial to deciding how to deal with these sources. By creating a system for monitoring and decision support, we provide all interested collaborators tool to improve decision-making processes.The system itself will be built on the tools of Business Intelligence (BI) that can observe consumer trends, identify customer segments and other important information. The BI emphasizes the use of OLAP technology for data processing. In the collected data about students is hidden a large amount of information that can be obtained using techniques such as knowledge discovery in databases.This article aims to describe the methodology for solving problems and show the application, which result in support of decision-making processes in the propagation PEF MENDELU, which should also lead to the efficiency of spending on this activity. Keywords: marketing, marketing activities, study programs, student as a customer, ICT support, business intelligence, data mining, data analysis, decision support system Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 443-448 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020443 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020443.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020443.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0058.txt Handle: RePEc:mup:actaun:actaun_2012060020443 Template-Type: ReDIF-Article 1.0 Author-Name: Ida Vajčnerová Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jakub Šácha Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Kateřina Ryglová Author-Workplace-Name: Ústav marketingu a obchodu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Using the principal component analysis for evaluating the quality of a tourist destination Abstract: The article deals with problems concerning evaluating the quality of a tourist destination. A tourist destination is a conjunction of products, services, natural resources, culture resources, local people, artificially created attractions and information, due to which it is able to attract a number of visitors. The visitors' satisfaction with a destination depends on the quality of their overall experience that is created on the basis of the cooperation of all actors in tourism in the given area - these are local inhabitants, service providers, public administration workers and destination management. The quality of services is a component of consumer satisfaction and so it is evaluated according to the level of a customer's satisfaction. Sustainable development and the quality of natural environment are parts of the destination quality, too. When evaluating quality it is necessary to define a set of factors (variables) that can be quantified and then to determine the quality of a destination.The objective of the paper is to create a model for evaluating the quality of a destination on the basis of analysing the importance of individual factors (variables) concerning the quality of a destination. The importance of these factors was determined by relevant responders during a questionnaire survey. For reducing the original number of twenty dependant variables the multidimensional statistical method of analysing the principal components was used. On the basis of similarities in evaluation this method supported clusters of factors - relative dimensions of the quality of a destination. Subsequently a methodology was formulated to evaluate the quality of a destination according to four newly-defined dimensions of quality: Attractions, Services, Marketing management, Sustainability and cooperation. Keywords: principal component analysis, variability, factors of destination quality, dimension of quality, evaluating the quality Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 449-458 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020449 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020449.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020449.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0059.txt Handle: RePEc:mup:actaun:actaun_2012060020449 Template-Type: ReDIF-Article 1.0 Author-Name: Miloš Večeřa Author-Workplace-Name: Katedra právní teorie, Masarykova univerzita, Veveří 70, 611 80 Brno, Česká republika Title: The process of Europeanization of law in the context of Czech law Abstract: The paper is focused on the draft of the process of Europeanization of law. The process of European integration is often understood mainly as an economic process which aims towards the world-wide integration and organization of manufacturing, commercial, banking and financial operations, technologies and information. It is, however, a complex social phenomenon which represents - in addition to economical transformations - a rather complicated cultural, social, political and legal process with an extremely broad impact in all areas of life. Europeanization, the notion increasingly used in connection with the process of European integration, significantly modifies the Czech legal environment, which is regarding to the sphere of enterprise too. Europeanization of law manifests with multi-centrism of sources of law, which brings specific problems both to the bodies which interpret and apply law and also into the legal position of legal entities and their legal awareness. Keywords: European integration, globalisation, process of Europeanization, Europeanization of law, EU law, multicentric legal order Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 459-464 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020459 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020459.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020459.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0060.txt Handle: RePEc:mup:actaun:actaun_2012060020459 Template-Type: ReDIF-Article 1.0 Author-Name: Leoš Vítek Author-Workplace-Name: Katedra veřejných financí, Vysoká škola ekonomická, nám. W. Churchilla 4, 130 67 Praha 3, Česká republika Title: Changes in the taxation of personal and corporate income in developed countries Abstract: Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009-2010. In the first part of the paper, we summarise changes in the businesses environment in developed countries. In its second part, the paper discuses changes of the personal and corporate taxation in developed countries, their structure and impacts of the economic crisis on the tax revenues and tax structures. The last part analyses and discusses changes in the tax policy in the field of business and labour taxation. Our results show that the business taxation, compared to the personal taxation, depends stronger on the economic cycle. Although the structure of tax revenues in the developed countries has not changed significantly over the past ten years, decreasing of the personal and corporate tax rates has stopped. Keywords: business, corporate taxation, European Union, personal income taxation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 465-474 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020465 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020465.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020465.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0061.txt Handle: RePEc:mup:actaun:actaun_2012060020465 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Zámková Author-Workplace-Name: Katedra matematiky, Vysoká škola polytechnická Jihlava, Tolstého 16, 586 01 Jihlava, Česká republika Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Veronika Blašková Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: The popularity of organic products among young people in the Czech Republic Abstract: Organic farming and foods, which have been very promisingly evolving over the recent years, are areas of economy that are not only of interest for farmers themselves but also for economists. Recent trends in this sector indicate an ongoing increase in the demand for organic production. The first part of this paper is devoted to introducing the concept of organic farming and gathering all the factors influencing the consumer's decisions in purchasing organic products. Based on these findings, a marketing research has been carried out. The aim of this research is to identify different shopping patterns among young males and females in the Czech Republic concerning organic products and new upcoming trends in this area. In the second part of this paper, the results of this research are summed up and used to give advice to producers and merchants of organic production on improving their marketing strategies. Keywords: organic products, organic farming, shopping patterns, statistical data processing Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 475-480 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020475 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020475.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020475.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0062.txt Handle: RePEc:mup:actaun:actaun_2012060020475 Template-Type: ReDIF-Article 1.0 Author-Name: Petr David Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, 613 00 Brno, Česká republika Title: Principles of taxation of road motor vehicles and their possibilities of application Abstract: The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of the proposed tax includes several aspects that do not allow its implementation in optimal form. Nevertheless, it is appropriate to consider the introduction of at least the best possible alternative of constructed model of taxation of road motor vehicles in the Czech Republic. Beside objective theoretical reasons for the change of taxation of road vehicles, it is necessary to take account of efforts made by the institutions of the European Union within the meaning of environmental taxation of road vehicles in the European Union. Keywords: tax, road motor vehicle, tax principle, function of tax, environment Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 483-492 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020483 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020483.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020483.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0063.txt Handle: RePEc:mup:actaun:actaun_2012060020483 Template-Type: ReDIF-Article 1.0 Author-Name: D. Chudy-Hyski Author-Workplace-Name: Department of tourism, Katowice, School of Economics, Faculty of Tourism and Health Promotion, Harcerzy Września 3, 40-653 Katowice, Poland Author-Name: Michał Żemła Author-Workplace-Name: Department of tourism, Katowice, School of Economics, Faculty of Tourism and Health Promotion, Harcerzy Września 3, 40-653 Katowice, Poland Title: Internal conditions of mountain rural areas in Poland development through tourism Abstract: Mountain areas in Poland constitute a special territory with respect to physico-geographical, economic and social aspects. There are specific environmental, economic and cultural conditions, which on one hand restrain and on the other provide chances of these areas development. Environmental conditions involve higher economic costs mainly in agriculture but also in other fields, such as construction or transportation. Other characteristics of these areas include landscape values which just through development of tourism can at least partially recompense the local communities the limited opportunities of gaining incomes. Thus increasing the competitiveness of the tourism product of mountain areas in line with principles of sustainable development remains among the basic topics concerned by local, regional and national authorities, when dealing with socio-economic development of those areas.In order that an individual commune may use tourism as a driving force for local socio-economic development, in the first place there must be conditions favourable for practising various forms of tourism (bases for starting and then intensifying the tourist movement are necessary prerequisites), secondly opportunities must be opened up for creating various enterprises connected with tourism and providing services for tourists, and capable of meeting increased needs of local communities. Conditions (factors) determining mountain communes predisposition for undertaking and realisation of development through tourism may be either of external or internal character.A detailed analysis was conducted in the paper only on the internal conditions. These conditions were analysed considering their diversified character, which was presented as identification of partial conditions, i.e. infrastructural, economic, environmental (natural and anthropogenic) and social conditions characterised by individual diagnostic features. Keywords: mountain areas, regional development, tourism development, Polish mountains, internal development conditions Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 493-498 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020493 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020493.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020493.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0064.txt Handle: RePEc:mup:actaun:actaun_2012060020493 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Kafoněk Author-Workplace-Name: Ústav managementu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Competence: Focus on a term as a prerequisite for understanding of the Strategic Competence Management concept Abstract: Strategic Competence Management is a new interesting managerial concept which describes ways how firms should develop their competencies in a systematic way to get sustainable competitive advantage at the market. But the meaning of the term Competence varies significantly among different - not only managerial - disciplines. To be able to work with the concept of the Strategic Competence Management, the sense of the term Competence must be necessarily clarified. This paper describes different meanings of the term Competence and builds prerequisites for it's usage especially regarding the Strategic Competence Management in a Czech language environment. Keywords: competence-based strategic management, competence, competency, term competence, competence-based view of a firm, strategic competence management Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 499-502 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020499 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020499.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020499.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0065.txt Handle: RePEc:mup:actaun:actaun_2012060020499 Template-Type: ReDIF-Article 1.0 Author-Name: Ľubica Kubicová Author-Workplace-Name: Slovenská poľnohospodárska univerzita, Fakulta ekonomiky a manažmentu, Katedra marketingu, Tr. A. Hlinku 2, 949 76 Nitra, Slovenská republika Author-Name: Zdenka Kádeková Author-Workplace-Name: Slovenská poľnohospodárska univerzita, Fakulta ekonomiky a manažmentu, Katedra marketingu, Tr. A. Hlinku 2, 949 76 Nitra, Slovenská republika Title: Revenue impact on the demand of Slovak households for meat and meat products Abstract: Global economical crisis was felt in the differences in the incomes of the households and their food consumption. In the paper are analyzed the changing patterns in the structure of demand for meat and the impact on total expenditure on meat and meat products in the households of employees, households of self-employed persons and households of pensioners.When examining the sensitivity of demand to changes in consumer meat prices in different social groups of households was estimated own-price elasticity of demand, as well as cross-price elasticity. Keywords: income and expenses for food, own price, income and cross elasticity of demand, households of employees, self-employed persons, households of pensioners Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 503-510 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020503 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020503.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020503.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0066.txt Handle: RePEc:mup:actaun:actaun_2012060020503 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: The amendment of the Labour Code Abstract: The amendment of the Labour Code, No. 365/2011 Coll., effective as from 1st January 2012, brings some of fundamental changes in labour law. The amendment regulates relation between the Labour Code and the Civil Code; and is also formulates principles of labour law relations newly. The basic period by fixed-term contract of employment is extended and also frequency its conclusion is limited. The length of trial period and the amount of redundancy payment are graduated. An earlier legislative regulation which an employee is temporarily assign to work for different employer has been returned. The number of hours by agreement to perform work is increased. The monetary compensation by competitive clause is reduced. The other changes are realised in part of collective labour law.The authoress of article notifies of the most important changes. She compares new changes of the Labour Code and former legal system and she also evaluates their advantages and disadvantages. The main objective of changes ensures labour law relations to be more flexible. And it should motivate creation of new jobs opening by employers. Amended provisions are aimed to reduction expenses of employers under the reform of the public finances. Also changes are expected in the Labour Code in connection with the further new Civil Code. Keywords: trial period, Labour Code, fixed-term employment relationship, severance payment, agreement on work performance, overtime work Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 511-516 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020511 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020511.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020511.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0067.txt Handle: RePEc:mup:actaun:actaun_2012060020511 Template-Type: ReDIF-Article 1.0 Author-Name: Michaela Poremská Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 12, 613 00 Brno, Česká republika Author-Name: Bohumil Vítek Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 12, 613 00 Brno, Česká republika Title: European Law as a terminological issue Abstract: The European Law is a multiple-value term which is used in several branches of law and other sciences and its understanding is not clear. There are four basic branches of law explaining the concept of the "European law." One of them is the European law as the law of the EU. Second meaning is the law of international organizations. Then the law of Europe as the continent and the last meaning is connected with functional concept of law. The function is the regulation of competition or public procurement etc. The aim of the article is to contribute to better understanding of different meanings of the European law. Not only for the purpose of legal science but for other sciences as well because the EU law is binding for all the Member states and their activities. Keywords: EU, law, European law, EU law, terminology Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 517-522 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020517 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020517.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020517.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0068.txt Handle: RePEc:mup:actaun:actaun_2012060020517 Template-Type: ReDIF-Article 1.0 Author-Name: Jakub Tabas Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Michaela Beranová Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Josef Polák Author-Workplace-Name: Ústav podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Evaluation of innovation processes Abstract: In present, innovations are spoken as an engine of the world economy because the innovations are transforming not only business entities but the whole industries. The innovations have become a necessity for business entities in order to survive on floating challenging markets. This way, innovations are driving force of companies' performance. The problem which arises here is a question of measurement innovation's effect on the financial performance of company or selection between two or more possible variants of innovation's realization.Various authors which are focused on innovations processes are divided into two groups in their attitudes towards the question of influence of innovations on financial performance of companies. One group of the authors present the idea that any reliable measurement is not possible or efficient. The second group of authors present some methods theoretically applicable on this measurement but they base their approaches mostly on the methods of measurement of investments effectiveness or they suggest employment of indicators or ratios which wouldn't be clearly connected with the outcome of innovation process.The aim of submitted article is to compare different approaches to evaluation of the innovation processes. The authors compare various approaches here and by use of analysis and synthesis, they determine their own method how to measure outcome of innovation process. Keywords: barriers to innovation processes, effectiveness, efficiency, financial performance, innovation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 523-532 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020523 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020523.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020523.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0069.txt Handle: RePEc:mup:actaun:actaun_2012060020523 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Urbanová Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jana Dundelová Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Blahoslav Rozbořil Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Knowledge society in 21st century Abstract: This paper is focused on the increasing need of education in 21st century and on some problems which emerged in this context - the economists prefer to emphasize the development and growth, profit and effectiveness, and they can overlook general, ethical, and essential problems and needs of the contemporary world. These problems are not resolved by simple algometrical approaches, but they require multi-disciplined paradigms, which can provide social sciences.Especially in the 21st century we need wide-ranging critical thinking as a basis of responsible ethical behaviour. However in the current educational environment in the tertiary educational system we can observe over-emphasizing of utilitarian requirements. We produce professionals who are expected to be able to find quick, effective but also far-seeing solutions of any given problem, which is in obvious contradiction.This article discussed three conceptions of a human with the emphasis on the concept of "homo socio-oeconomicus". This concept enables to see the world in wide context and develops necessary critical thinking, which is also economically more advantageous from the long-term point of view. That is why education in sociological, psychological, philosophical, political and other social sciences should not be considered by economists as something useless without any economic value, but as something that can help them to understand themselves, their environment and the consequences of their decisions. This is the core of this contribution. Keywords: education, knowledge, social qualification, three conceptions of a human in economics, responsibility, multi-disciplinary approach Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 533-538 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020533 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020533.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020533.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0070.txt Handle: RePEc:mup:actaun:actaun_2012060020533 Template-Type: ReDIF-Article 1.0 Author-Name: Dana Zapletalová Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Jiří Tuza Author-Workplace-Name: Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Contemporary society and its normative systems Abstract: Every human behavior is under the influence of many factors, for example, personal preconditions, ambitions, education, in addition to certain time and the enviroment in which human beings live and work. From the social point of view, the first place in the regulation of behaviour is occupied by the normative regulátory systems. The contemporary time and society are often denominated as postmodern or postindustrial. Among others, there are crisis of various kind, first of all the crisis of traditional value systems reflected in the crisis of moral and law, which is connected with the current period. In this article, we analyse contemporary society, its characteristic features, in addition to comparison with the earlier period called modern or industrial. Both these periods have some characteristic elements which are mutually antagonistic. However, they have something in common at the same time. Apart from that, both societies have met a crisis. Moreover, there were changes in values and regulatory systems during these periods. With respect to the value systems, it is obvious that they have undergone fundamental changes which society has to settle up. Furthermore, it is necessary to assume a certain position when considering moral and legal aspects. Keywords: society, normative systems, law, morality, social values Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 539-546 Volume: 60 Issue: 2 Year: 2012 DOI: 10.11118/actaun201260020539 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020539.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260020539.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201202-0071.txt Handle: RePEc:mup:actaun:actaun_2012060020539