Template-Type: ReDIF-Article 1.0 Author-Name: Eva Abramuszkinová Pavlíková Author-Workplace-Name: Výzkumné centrum, Ústav práva a humanitních věd, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Social Economy and Responsibility Abstract: Given the importance of entrepreneurial activities as an engine of economic growth and poverty alleviation, the issue of business development and entrepreneurial activities, has received increasing attention from a number of interested parties worldwide and also in the Czech Republic. The focus of this paper is on a social economy, a social responsibility and social enterprises. The development of the social economy framework will be introduced in the European context and specifically in the Czech Republic. A case study of a Czech social entrepreneur will be introduced based on qualitative research, namely the biographical narrative method.Social enterprises can support activities of various target groups, such as economic activities of mentally and physically handicapped people, which often operate in economically and socially marginalized situations, including stereotyped images. They give them a chance to become active members of society. In this way they can help to reduce the poverty on a local level.The aim of this paper is to introduce a social entrepreneurship as important part of social economy development in the Czech Republic. Keywords: Social economy, Non-profit sector, third sector, social entrepreneurship, corporate social responsibility Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 9-14 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040009 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040009.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040009.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0001.txt Handle: RePEc:mup:actaun:actaun_2012060040009 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Vladimirovna Belova Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6-Suchdol, 165 21, Česká republika Author-Name: Luboš Smutka Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6-Suchdol, 165 21, Česká republika Author-Name: Eva Rosochatecká Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6-Suchdol, 165 21, Česká republika Title: World chicken meat market - its development and current status Abstract: The global meat market and primarily the chicken meat market represents a very dynamically developing area. The objective of the present article is the analysis of the chicken meat market in the world in order to identify the basic development trends associated with the development of production of and trade in chicken meat, and also in order to identify the individual entities controlling the global chicken meat market. In methodological terms, the article analyzes the development of production of, consumption of and trade (export and import) in chicken meat in the years 1961-2009. The main sources of data necessary for the processing of the individual analyses are the FAOSTAT and UN COMTRADE databases. The results of the conducted analysis show the following findings. World production of poultry meat increased from 7.5 million tons to more than 86 million tons. The global market reacted in a flexible manner, in which there was an increase in volumes of executed trade from 271 thousand tons/year in the year 1961 to more than 10.7 million tons/year in the year 2010. Further, the value of world trade in chicken meat within the analyzed period increased from approximately USD 169 million to approximately USD 16 billion. If we analyze the global chicken meat market, it may be stated that it is very concentrated. The analysis of the global market further shows that Brazil, the USA and China represent, in terms of global production, consumption and trade, the main driving force on the chicken meat market. These three countries have a share in global production of approximately 46%, their share in global consumption ranges at a level of over 40%. The share of these countries in global export ranges at a level exceeding 50%. Keywords: meat, chicken, development, value, volume, production, trade, competitiveness, consumption, price Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 15-30 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040015 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040015.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040015.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0002.txt Handle: RePEc:mup:actaun:actaun_2012060040015 Template-Type: ReDIF-Article 1.0 Author-Name: Ivana Blažková Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Pavel Syrovátka Author-Workplace-Name: Ústav ekonomie, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Price formation and transmission along the food commodity chain Abstract: The article is focused on analysis of price transmission along the wheat commodity chain in the Czech Republic, with the distinction on wheat products with low value added (wheat flour), respectively high value added (wheat rolls). The degree of vertical price transmission is measured to identify potential market failures, because asymmetric price transmission can be the result of existence of market power within the food commodity chain. The data basis is made up from monthly prices on partial markets of the analyzed commodity chain published by Czech Statistical Office and Ministry of Agriculture of the Czech Republic. The monitored time period is from January 2000 till October 2009. The analysis is based on calculation of the price transmission elasticity coefficient (evaluation of price transmission along the chain) and the intensity of dependency of positive and negative inter-market price differences (evaluation whether positive or negative price changes are better transmitted among particular vertical markets). Time lag is tested as well. The assessment of price transmission along the wheat commodity chain confirmed the existence of market power especially on the retail stage and low impact of price changes of farm prices on final consumer food prices. Keywords: wheat commodity chain, price transmission, elasticity of price transmission, market power Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 31-36 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040031 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040031.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040031.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0003.txt Handle: RePEc:mup:actaun:actaun_2012060040031 Template-Type: ReDIF-Article 1.0 Author-Name: Petr Blížkovský Author-Workplace-Name: Director of Economic and Regional Affairs, General Secretariat of the Council of the European Union, Rue de la Loi 148, 1048 Brussels, Belgium Title: Regional disparities and convergences in America Abstract: This paper analyses the levels and trends of regional disparity and convergence in the two American macro-regions, NAFTA and MERCOSUR. In the case of NAFTA, 95 micro-regions were analysed (12 in Canada; 32 in Mexico; 51 states in the US). In MERCOSUR, the regions are represented by four countries (Argentina, Brazil, Paraguay and Uruguay). The analysis covers the period 2000-2008 (or rather 2000 to 2005 for Mexico).The regional disparities were calculated with the Gini coefficient based on nominal GDP, GDP per capita and GDP per capita PPS. Convergence analysis was done with the Disparity Range Coefficient (DRC), the Average Disparity Range Coefficient (ADRC), σ-convergence and β-convergence.The results of regional disparity were as follows. Based on the nominal GDP, it was at high levels in both macro-regions, with a Gini coefficient above 0.55. With the disparities calculated on GDP per capita, the level of regional disparity in both macro-regions was lower at 0.36 in NAFTA and 0.28 in MERCOSUR in 2000. Based on GDP per capita in PPP, the levels were lower than based on the GDP per capita analysis starting at 0.31 in NAFTA and 0.16 in MERCOSUR. The disparities further decreased by half in NAFTA while slightly increasing in MERSCOSUR.The convergence analysis results based on the DRC analysis showed that neither NAFTA nor MERCOSUR regions converged. The speed of divergence varied significantly. The disparities among the richest and poorest regions in GDP per capita increased 6.26 times more than the average GDP per capita in PPP in NAFTA as a whole. It was only 0.52 in MERCOSUR. The ADRC analysis also resulted in divergence trends for both macro-regions but with lower rates. Convergence calculated with the σ-convergence analysis confirmed that both macro-regions diverged. The divergence rate for NAFTA was 1.41% and for MERCOSUR 0.74. Calculated with the β-convergence analysis, the NAFTA region showed a status quo (convergence of 0.01%) and a divergence trend was registered for MERCOSUR (0.99%). At the country level, the micro-regions in Canada were diverging (1.62% per year) while the ones in the US and Mexico converging (0.02% and 0.77%, respectively). Keywords: disparity, convergence, regions, NAFTA, MERCOSUR Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 37-46 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040037 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040037.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040037.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0004.txt Handle: RePEc:mup:actaun:actaun_2012060040037 Template-Type: ReDIF-Article 1.0 Author-Name: Petr Blížkovský Author-Workplace-Name: Director for Economic and Regional Affairs, General Secretariat of the Council of the European Union, Rue de la Loi 148, 1048 Brussels, Belgium Title: Regional disparities and convergences in Asia Abstract: This paper analyses the disparity and convergence between the 10 and 11 countries of ASEAN and the Commonwealth of Independent States (CIS) respectively and the 31 sub-national regions (provinces) in China.The regional disparity levels and trends were analysed using the Gini coefficient between the regions (nominal GDP, GDP per capita and GDP per capita in Purchasing Parity Power, PPP). The convergence analysis was evaluated using the Disparity Range Coefficient (DRC), the Average Disparity Range Coefficient (ADRC), and the σ- and β-convergence. The time period covered was 2000-2008 (ASEAN and CIS) and 2000-2006 (China).The results show a relatively high regional disparity between the Asian macro-regions of ASEAN and CIS and much lower disparities between the China sub-regions. The disparities were highest if based on the nominal GDP and lower if based on the DGP per capita. The GDP per capita was lower, between 0.30 to 0.4 for the CIS and China, and around 0.7 in ASEAN.The convergence analysis showed mixed results. Based on the DRC analysis, none of the Asian macro-regions converged. All three macro-regions diverged 1.4 to 12.68 times quicker than the average macro-regional GDP per capita grew, ASEAN being at the divergence top and China at the bottom. Based on the ADRC analysis, all macro-regions also proved to diverge. However, the divergence rates were much lower. For macro-regions China and CIS, the divergence was slower than macro-regional growth, thus their divergence was moderate. On the other side, if the macro-region was calculated using the σ-convergence analysis, the converging macro-regions were ASEAN and China, with 2.13% and 0.47% respectively. CIS was diverging at the speed of 1.25% per year. Based on β-convergence, ASEAN and China were converging (1.54% and 1.32%), and a slow divergence trend was registered for CIS, 1.01%. Keywords: disparity, convergence, regions, China, ASEAN, Commonwealth of Independent States Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 47-58 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040047 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040047.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040047.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0005.txt Handle: RePEc:mup:actaun:actaun_2012060040047 Template-Type: ReDIF-Article 1.0 Author-Name: Petr Blížkovský Author-Workplace-Name: Director for Economic and Regional Affairs, General Secretariat of the Council of the European Union, Rue de la Loi 148, 1048 Brussels, Belgium Title: Regional disparities and convergences in the European Union Abstract: This paper analyses the disparities and convergences between 97 regions of the European Union in the period 2000 to 2008. The methodology is based on the Gini coefficient, Disparity Range Coefficient, Average Disparity Range Coefficient, and σ- and β-convergence.The study tests the hypothesis that the EU regions are converging economically. The subject is relevant as the welfare disparities among the EU regions and their possible convergence represents an economically and politically important issue for the EU. The EU is aiming at decreasing regional welfare disparities through the cohesion policy. The study analyses the convergence within the time span where there was substantial EU enlargement with a disparity effect on the whole EU.The study concludes that the level of disparities among the EU regions is relatively low. The convergence analysis provided mixed results, depending on the methodology used. The tested hypothesis was not confirmed fully. Keywords: disparity, convergence, regions, European Union Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 59-70 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040059 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040059.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040059.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0006.txt Handle: RePEc:mup:actaun:actaun_2012060040059 Template-Type: ReDIF-Article 1.0 Author-Name: Nina Bočková Author-Workplace-Name: Ústav ekonomiky, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Author-Name: Zdeněk Brož Author-Workplace-Name: Ústav informatiky, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Author-Name: Mirko Dohnal Author-Workplace-Name: Ústav ekonomiky, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Title: Fuzzy model of relationship among economic performance, competitiveness and business ethics of small and medium-sized enterprises Abstract: The objective of this article is to study the relations among financial indicators, competitiveness and business ethics of comparable small and medium-sized enterprises. A sample of 59 SMEs from the South Moravia region was chosen. All selected companies either produce or service electronics. This research is based on the application of scientific analysis, synthesis, induction, fuzzy logic and modeling. Information for this research was obtained from secondary information sources - Amadeus database, accounting statements and information from the register of companies. Each company is described by a set of 10 variables. Fuzzy sets and reasoning are ideal tools to cope with vague, ill-structured and uncertain scenarios which can be found frequently in business and economics. This is the main reason why fuzzy logic was used in this research. The paper is self-explanatory and no a prior knowledge of fuzzy reasoning is required. Keywords: SMEs, performance, business ethics, discrimination, fuzzy logic, competitiveness Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 71-78 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040071 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040071.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040071.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0007.txt Handle: RePEc:mup:actaun:actaun_2012060040071 Template-Type: ReDIF-Article 1.0 Author-Name: Oleg Deev Author-Workplace-Name: Katedra financí, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Author-Name: Dagmar Linnertová Author-Workplace-Name: Katedra financí, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Title: Intraday and intraweek trade anomalies on the Czech stock market Abstract: The paper examines intraday and intraweek market returns on the Czech stock market for the search of time and seasonal anomalies in its activities during the last ten years. Existence or absence of anomalies indicates the efficiency of the market. A group of regression models and GARCH (1,1) model is used for the analysis of daily and high frequency data of the PX index. Time varying nature of market seasonalities is revealed with the Czech equity market having implications for changing efficiency over the studied period, when the Czech Republic's accession to the EU implied the increase in efficiency and the global financial crisis led to opposite results and regularities, which are not yet fully overcomed. Additionally, significant hour-of-the-day effect (open jump effect) in the index returns is established. Keywords: stock market, stock returns, day-of-the-week effect, intraday effects, market efficiency Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 79-88 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040079 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040079.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040079.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0008.txt Handle: RePEc:mup:actaun:actaun_2012060040079 Template-Type: ReDIF-Article 1.0 Author-Name: Roman Fiala Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Martin Prokop Author-Workplace-Name: Katedra matematiky, Vysoká škola polytechnická Jihlava, Tolstého 16, 586 01 Jihlava, Česká republika Author-Name: Iva Živělová Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: The relationship between inter-organizational trust and performance Abstract: The article deals with an investigation of the relationship between inter-organizational trust and performance. Using data obtained in a questionnaire survey in 373 organizations with more than 20 employees with their seat in the Czech Republic, we found the relationship between inter-organizational trust and supplier performance, mediated by the level of conflict. Also, the statistically significant negative relationship between inter-organizational trust and costs of negotiation and the statistically significant positive relationship between supplier performance and perceived performance were confirmed. The hypothesis on the statistically significant relationship between inter-organizational trust and negotiating costs was not confirmed. The structural equation modelling technique was used in the calculations. The calculated model fit indices (CFI, NFI, NNFI) with values over 0.9 demonstrate a very good quality of the model. Keywords: inter-organizational trust, costs of negotiation, level of conflict, performance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 89-98 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040089 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040089.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040089.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0009.txt Handle: RePEc:mup:actaun:actaun_2012060040089 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Gláserová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Is fair value currently in compliance with the principle of true and real reflection in the Czech accounting? Abstract: Information value of data provided by the accounting is in significant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the financial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company), as well as the amount of equity, depend just on specific method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial influence on the overall level of financial analysis since mostly aggregated data in the appropriate valuation gained from various parts of the financial statements are the input data for financial analysis.Certain items of assets and liabilities are valued at fair value at the balance sheet day in the Czech accounting in compliance with the global developments. The concept of fair value in Czech accounting is regulated by Czech Accounting Act in § 27 paragraph 4 and 5. The Czech regulation of the concept of the fair value is based on its detailed definition of the IAS / IFRS, including cases of practical use.The aim of this paper is to answer the question whether currently the fair value in the Czech accounting reflects the reality, based on definition of its content in accordance with applicable legal regulation. Partial aim is to identify specific cases of its application in the accounting of various types of business entities in the Czech Republic in existing practice. The paper also identifies methodological procedure of recording changes resulting from the valuation or revaluation of various types of assets at fair value, including their impacts on the financial statements.An integral part of the paper is the perspective of IAS / IFRS on fair value in accounting, so the definition of the fair value and also there is historical development of valuation of assets according to IAS / IFRS. The concept of fair value as a possible method of valuation of assets in European accounting law is also mentioned. Keywords: valuation of assets and liabilities, fair value, market value, qualified estimation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 99-108 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040099 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040099.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040099.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0010.txt Handle: RePEc:mup:actaun:actaun_2012060040099 Template-Type: ReDIF-Article 1.0 Author-Name: Josef Holoubek Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Petr Zach Author-Workplace-Name: Ústav statistiky a operačního výzkumu, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Using Excel to reduce a Square Matrix Abstract: When solving operations research problems, one can use either specialised computer programs such as Lingo, Lindo, Storm or more universal programs such Excel, Matlab, and R. To obtain the input data, one can use either a program's own editor or other programs commonly available such as Excel.While the problem-solving methods, being part of various programs, are the subjects of numerous publications (such as Gros, 2003; Jablonský, 2002; Plevný - Žižka, 2007; Stevenson - Ozgur, 2009), the way the input data are obtained, recorded, and processed receives far less attention although this part of problem-solving requires considerable effort and, if the method for data recording is inadequate, may cause subsequent difficulties in their further processing. A problem known as "the travelling salesman problem" (TSP) may serve as an example. Here, the input data form a "square matrix of distances". This paper is concerned with some Excel tools that can be used to obtain and subsequently modify such a square matrix. Given a square m × m matrix, an ordinary user might want to reduce it to an i × i square matrix (where i < m) without having to copy data from the matrix, skip some of its rows and/or columns or write a program to implement such a reduction.In her degree project, Kourková, 2009 was looking for an efficient method of reducing an Excel matrix. She had found no relevant papers on this subject concluding that the authors of the commercial program had not considered this. Therefore, she offered her own solution unconventionally using the contingency table menu option. Although this had resulted in the desired submatrix, some of its parts were superfluous and even baffling for the user.For this reason, the authors analyse the method of representing an m × m matrix and the way of its reduction. Finally, a better option is offered to achieve the desired objective as well as other methods of obtaining the required submatrix that even users without sufficient programming skills can use. Keywords: operations research, travelling salesman problem, Excel, matrix reduction Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 109-114 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040109 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040109.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040109.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0011.txt Handle: RePEc:mup:actaun:actaun_2012060040109 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Hron Author-Workplace-Name: Katedra řízení, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6, Česká republika Author-Name: Tomáš Macák Author-Workplace-Name: Katedra řízení, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6, Česká republika Author-Name: Andrea Jindrová Author-Workplace-Name: Katedra řízení, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6, Česká republika Title: Evaluation of economic efficiency of process improvement in food packaging Abstract: In general, we make gains in process by the three fundamental ways. First, we define or redefine our process in a strategic sense. Second, once defined or redefined, we commence process operations and use process control methods to target and stabilize our process. Third, we use process improvement methods, as described in this paper, along with process control to fully exploit our process management and/or technology. Process improvement is focused primarily in our subprocesses and sub-subprocesses. Process leverage is the key to process improvement initiatives. This means that small improvements of the basic manufacturing operations can have (with the assumption of mass repetition of the operation) a big impact on the functioning of the whole production unit. The complexity within even small organizations, in people, products, and processes, creates significant challenges in effectively and efficiently using these initiatives tools. In this paper we are going to place process purposes in the foreground and initiatives and tools in the background as facilitator to help accomplish process purpose. Initiatives and tools are not the ends we are seeking; result/outcomes in physical, economics, timeliness, and customer service performance matter. In the paper process boundaries (in a generic sense) are set by our process purpose and our process definition. Process improvement is initiated within our existing process boundaries. For example, in a fast-food restaurant, if we define our cooking process around a frying technology, then we provide process improvements within our frying technology. On the other hand, if we are considering changing to a broiling technology, then we are likely faced with extensive change, impacting our external customers, and a process redefinition may be required.The result / aim of the paper are based on the example of the process improving of a food packaging quality. Specifically, the integration of two approaches: statistical process control (SPC) and quality control based on stochastic principle. Both approaches are represented in the quality control of food packaging. Based on the obtained data set of weld strength packaging films (in units of MPa) was tested by the statistical hypothesis that innovation in the implementation of the weld has a positive impact on the quality of the finished weld. From basic data analysis, which focused on the assessment of normality in the distribution of values of the parameter using the Shapiro-Wilkes test it can be seen (on Figure) that the values of A or B (is not part of the figure) welds have not a normal distribution. For the purpose of the statistical hypothesis testing Wilcoxon's test was used, which is similar to the nonparametric t-test used for dependent samples. Keywords: economic efficiency, process improvement, quality control, statistical process control, packaging technology Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 115-120 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040115 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040115.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040115.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0012.txt Handle: RePEc:mup:actaun:actaun_2012060040115 Template-Type: ReDIF-Article 1.0 Author-Name: Jiří Hřebíček Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Ondřej Popelka Author-Workplace-Name: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Michael Štencl 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: Corporate performance indicators for agriculture and food processing sector Abstract: The research project: "Construction of Methods for Multi-factorial Assessment of Company Complex Performance in Selected Sectors", solved by author team, is introduced. Current trends of corporate performance evaluation (i.e. measurement of environmental, social, economic and governance (ESG) performance) and corporate sustainable reporting are discussed in the paper focused to agriculture and food processing sector. The relationship between environmental and sustainability indicators and corporate sustainability reporting is an important issue; and the development of advanced methods to identify key performance indicators for ESG performance is discussed here along with the possibility of the utilization of information and communication technology and XBRL taxonomy evaluating applications for the creation of business performance. Keywords: performance evaluation, ESG performance, key performance indicators, agri-environmental indicators, sustainability reporting, GRI, UN Global Compact, UNEP FI, OECD, ISO 26000, XBRL Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 121-132 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040121 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040121.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040121.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0013.txt Handle: RePEc:mup:actaun:actaun_2012060040121 Template-Type: ReDIF-Article 1.0 Author-Name: Eva Hýblová Author-Workplace-Name: Masarykova univerzita, Ekonomicko-správní fakulta, Katedra financí, Lipová 41a, 602 00 Brno, Česká republika Author-Name: Jaroslav Sedláček Author-Workplace-Name: Masarykova univerzita, Ekonomicko-správní fakulta, Katedra financí, Lipová 41a, 602 00 Brno, Česká republika Author-Name: Zuzana Křížová Author-Workplace-Name: Masarykova univerzita, Ekonomicko-správní fakulta, Katedra financí, Lipová 41a, 602 00 Brno, Česká republika Title: Development of mergers in the Czech Republic in 2001-2010 Abstract: One of consequences of the substantial market globalization is company transformations, which essentially affect the creation, existence or dissolution of companies; their number has been on the increase in recent years. They are mergers and acquisitions; mergers represent a combination of companies, whereas acquisitions involve selling, purchase or investments of companies. The main reason for a merger is economic growth which can be provided in various ways: these are e.g. decreases in costs, strengthening of a position in the market or access to new markets, decrease in prices and thus gaining new customers, access to knowledge or diversification of risks.The process of a merger is a highly demanding matter which includes the economic view (a choice of the right partner, setting merger objectives, preparation of merger project) and the legal view as the merger involves commercial law, reporting and taxation legislation. Discrepancies in the legal, reporting and taxation procedures in the area can have a negative effect on the process of merger and economic practice. The development of mergers and acquisitions and their success rate is related to the development of the economic and legislative environment. An important aspect is also the successfulness of mergers in the following year which will confirm (or not) the quality of all previous decisions.Research studies conducted in this field focus on mergers with the aim to evaluate procedures during mergers. An important part of research is an analysis of the effect of a merger on the evaluation of the successor company's performance, changes in capital and capital structure of the entities. The aim of the paper is to publish first partial results in this direction of research.The first part of the research focuses on the creation of a database of companies as this is essential for practical verification of the results of the theoretical research. Due to the fact that there is no similar official statistics in the Czech Republic, its creation needs to be devoted great attention. It is also vital to define the transactions which will be included in the total number so that the results are relevant. Keywords: company transformations, merger, acquisition, economic development of a company Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 133-140 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040133 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040133.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040133.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0014.txt Handle: RePEc:mup:actaun:actaun_2012060040133 Template-Type: ReDIF-Article 1.0 Author-Name: Marie Jakubcová Author-Workplace-Name: Ústav financí, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Author-Name: Anna Fedorová Author-Workplace-Name: Ústav financí, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika Title: Implementation of EVA indicator in value based remuneration system in small and medium-sized enterprises Abstract: A value based remuneration system can be ranked among the modern remuneration systems. The value based remuneration systems focus their attention on the interconnection of the personal objectives of employees with the objectives of owners. Such an aim can be accomplished by meticulously selected evaluation quantities. A presented article concentrates on the economic value added quantity. This topic was a subject of an undertaken research within the framework of the Internal Grant Agency of the Faculty of Business and Management, the partial objective of which was to acquire the information on the value based remuneration systems applied in the small and medium-sized enterprises situated in the South-Moravia region. Selected research results are presented in the submitted article. The investigation research outputs enriched and completed a literary background research and together with the secondary research results facilitated the formulation of pre-requisites appropriate for the value based remuneration system application in the remuneration schemes of the small and medium-sized enterprises. On the basis of the formulation of these pre-requisites the article describes the EVA indicator implementation progress steps in the value based remuneration system and, subsequently, an employee value based remuneration model with the indicator of the economic value added is introduced. Keywords: economic value added, remuneration, value based systems of remuneration, bonus, company goal Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 141-154 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040141 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040141.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040141.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0015.txt Handle: RePEc:mup:actaun:actaun_2012060040141 Template-Type: ReDIF-Article 1.0 Author-Name: Jaroslav Jánský Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Author-Name: Soňa Váleková Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Methodological approaches to evaluation of disparities in regions of the Czech Republic Abstract: The goal of the paper is to propose a methodological approach to evaluation of regional disparities, which is based on a comparison of life quality in each regions of the Czech Republic. Life quality in regions is influenced e.g. by natural, social-cultural and economical conditions or rather fields. This approach to evaluation of regional disparities is grounded in forming of summary index of development potential of the region. This index includes evaluation of life quality in all three above mentioned fields. Summary index of development potential also allows determine the ranking of regions from the view of life quality.Compiling of partial indexes comes before determination of summary index of development potential of the region. Partial indexes enable to evaluate development potential of certain regions in the field of natural resources, social and cultural resources and in the field of economic efficiency.Results of disparities evaluation in regions of the Czech Republic indicate relatively great disparities among individual regions. Evaluation of summary index of development potential evidently shows on significant position of the Capital of Prague and Central Bohemian region. Opposite position have primarily Karlovy Vary Region and Olomouc Region. Keywords: region, regional development, quality of life, index of development potential Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 155-164 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040155 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040155.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040155.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0016.txt Handle: RePEc:mup:actaun:actaun_2012060040155 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea Jindrová Author-Workplace-Name: Katedra statistiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: Hana Vostrá Vydrová Author-Workplace-Name: Katedra statistiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: Modelling dependence indicators of labor market using advanced statistical methods Abstract: Aim this paper is an analysis of disparities in the labor market in the Czech Republic. It is based on qualitative indicators. Unemployment is today increasingly perceived as a negative factor that affects the labor market and economy of the state. Due to the nature of the data, categorical data analysis and logistic regression was selected to reveal opportunities to change the role of unemployed persons to employed ones on the labor market. Cluster analysis on categorical data was used for division of regions into similar groups based on parameters affecting the market status of mentioned person in the labor market. Statistical calculations were performed in SPSS statistical software, version 18. The data from the Labor Force Survey was used for evaluation. Specifically, the fourth quarter of 2009, differentiated according to the NUTS 3 (regions of the Czech Republic). These factors were evaluated: age group, highest completed education, disability, participation in informal education, registration in employment office and family status. Based on the analysis we can conclude that the labor market in the CR is considerably regionally, educationally and physically structured. The workforce of individual does not always have the same weight for an employer. More likely to become unemployed, are people with lower education, disabled people and people who are divorced or widowed. Contrariwise, higher chances to be to employed have people who are registered in employment office and are further self-educating people. Keywords: labor market, the regions of the Czech Republic, categorical data, cluster analysis, logistic regression Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 165-172 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040165 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040165.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040165.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0017.txt Handle: RePEc:mup:actaun:actaun_2012060040165 Template-Type: ReDIF-Article 1.0 Author-Name: Eva Kánská Author-Workplace-Name: Katedra informačních technologií, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: J. Jarolímek Author-Workplace-Name: Katedra informačních technologií, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: T. Hlavsa Author-Workplace-Name: Katedra informačních technologií, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: P. Šimek Author-Workplace-Name: Katedra informačních technologií, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: J. Vaněk Author-Workplace-Name: Katedra informačních technologií, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: T. Vogeltanzová Author-Workplace-Name: Katedra informačních technologií, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: Using social networks as an integration tool in rural areas of the Czech Republic - agricultural enterprises Abstract: The present paper is aimed at introducing a pilot study on the use of social networks in agricultural enterprises. It is focused in particular on using social media as a development tool with a view to increase the market competitiveness of agricultural enterprises. The primary data have been retrieved from a questionnaire survey of ICT use in agricultural enterprises of the Czech Republic (the so-called Exploration 2011). The questionnaire survey was targeted at agricultural enterprises farming at least the area of 100 hectares (a basic selection criterion of the complex survey). The survey dealt not only with monitoring social networks use in agricultural enterprises as such but as well with the promotional potential of social networks in agricultural enterprises with non-agricultural activities. The survey was focused on the Central Bohemian Region as it shows a high concentration of agricultural enterprises. The present view of social networks in agricultural enterprises within the framework of the above-mentioned complex survey has not been, as far as the authors are aware, neither researched nor published. The thematic focus of the paper follows recent development in this field and current world research trends. The data obtained in the survey were statistically processed and some of the interdependences were monitored. Keywords: social network, Facebook, agricultural activities, non-agricultural activities, enterprise, hypothesis, test Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 173-180 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040173 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040173.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040173.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0018.txt Handle: RePEc:mup:actaun:actaun_2012060040173 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: Spurious synchronization of business cycles - Dynamic correlation analysis of V4 countries Abstract: The purpose of our paper is to define rules for decision of existence spurious synchronization of countries within the currency area. We devote this new methodological approach from an empirical research based on the variability of a dynamic correlation (correlation in frequency domain). We analyze the dynamic correlation in full range and in the business cycle frequencies as well. We also consider lags in economic activity co-movements. Contrary to the standard approach we show its insufficiency especially in case of time domain instruments. For this goal GDP values in quarters of the four Visegrad countries and the Eurozone in the period 1997/Q1-2011/Q1 are used. Keywords: OCA theory, monetary policy efficiency, co-movements, Hamming window Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 181-188 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040181 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040181.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040181.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0019.txt Handle: RePEc:mup:actaun:actaun_2012060040181 Template-Type: ReDIF-Article 1.0 Author-Name: Michal Karas Author-Workplace-Name: Ústav financí, Vysoké učení technické v Brně, Fakulta podnikatelská, Kolejní 2906/4, 612 00, Brno, Česká republika Title: Tax rate to maximize the revenue: Laffer curve for the Czech Republic Abstract: The aim of this article is to model the relationship between the rate of personal income tax and the revenue it generates, and to derive a tax rate that would maximize this revenue within the Czech Republic, using methodologies described in earlier works (Hsing, 1996). This tax rate represents an upper limit. Overstepping it has negative consequences for corporate finances and government budgetary funding alike, because it undermines the workers' motivation to work, reduces buying power, and shifts work activities in favor of gray economy. The period of interest is a time series from 1993 to 2010. Two models were devised. The basic research instrument was a second-degree polynomial regression with a logarithmic transformation of the input data. The explaining variable was the tax revenue, the explanatory variable in Model 1 was the ratio of tax revenue to personal gross annual income. Model 2 featured the ratio of tax revenue to gross domestic product. To limit model instability, all data was stated per capita, in 2010 prices. Both models are statistically significant. By comparison, it was determined that, in the period of 1994-2010, the historical tax rate was lower than the rate designed to maximize the revenue. It approached the theoretical optimum most closely in 2007, and deviated from it most severely in 1995. Keywords: taxation of individuals, Laffer curve, polynomial regression Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 189-194 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040189 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040189.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040189.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0020.txt Handle: RePEc:mup:actaun:actaun_2012060040189 Template-Type: ReDIF-Article 1.0 Author-Name: Alena Kocmanová Author-Workplace-Name: Ústav ekonomiky, Vysoké učení technické v Brně, Fakulta podnikatelská, Kolejní 4, 612 00 Brno, Česká republika Author-Name: Marie Dočekalová Author-Workplace-Name: Ústav ekonomiky, Vysoké učení technické v Brně, Fakulta podnikatelská, Kolejní 4, 612 00 Brno, Česká republika Title: Construction of the economic indicators of performance in relation to environmental, social and corporate governance (ESG) factors Abstract: The article is focused on economic performance in relation to environmental, social and corporate governance indicators. Indicators are increasingly used by investors to understand the processes in company, focusing on the key factors. Many international institutions engaged in the development of environmental, social and corporate governance indicators and they are in accordance with financial institutions trying to find a common language in defining the environmental, social and corporate governance indicators affecting their common objectives to achieve sustainable, long-term growth and prosperity. The aim of the article is searching for the way of measuring economic performance of the company in relation to environmental, social and corporate governance indicators. On the basis of analysis of the environmental, social and corporate governance performance indicators of international organizations has been carried out empirical research of economic indicators for the companies in the manufacturing sector. The expected result of the research is the design of the economic indicators of performance in relation to environmental, social and corporate governance indicators. These proposed economic performance indicators should enable companies to measure the economic performance and added value towards sustainability. Keywords: performance, key performance indicators, ESG performance, integrated reporting, empirical research, Person Chi-Sguare, T-test, Economic scales of the performance, Economic indicators, Economic Value Added Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 195-206 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040195 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040195.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040195.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0021.txt Handle: RePEc:mup:actaun:actaun_2012060040195 Template-Type: ReDIF-Article 1.0 Author-Name: Petr Koráb Author-Workplace-Name: Ústav financí, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: European wine policy and perceptions of Moravian winemakers: a pilot study in the Czech Republic Abstract: European wine policy is a significant factor influencing winemakers in the European Union. This paper examines perception of this policy by winemakers and other persons working in Czech wine sector on the sample of respondents. Methodological triangulation consisting of non-structured interview and semantic differential was chosen. Field research was carried out, therefore the study uses primary data. Application of the methodology along with the method of evaluation of data creates an original approach which may be applied on several other research questions. General perception of European Wine Policy is complemented with its impact on competitiveness, practical running of vineyards and winery and on future development of winery. Data is statistically evaluated within categories of respondents. Special emphasis is placed on direct payments as a controversial factor of the policy. The policy is perceived as bureaucratic ("all respondents" x = 4.56), and among micro winemakers discriminating (x = 4.5), selfish (x = 4.5) and malfunctioning (x = 3.5). "Professional" winemakers perceive the impact on competitiveness in the Czech market as rather positive (x = 2.67). This study represents pilot research on perception of European Wine Policy by owners of wineries, viticulturists, micro winemakers, a sommelier and a representative of marketing-supporting institution, conducted in the Czech Republic. The author also outlines further direction of research, as the topic is not paid enough scientific attention. Keywords: Common Organization of the Market in Wine, Common Agricultural Policy, field research, semantic differential, non-structured interview, semi-qualitative research Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 207-214 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040207 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040207.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040207.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0022.txt Handle: RePEc:mup:actaun:actaun_2012060040207 Template-Type: ReDIF-Article 1.0 Author-Name: Václav Kupčák Author-Workplace-Name: Ústav regionální a podnikové ekonomiky, Fakulta regionálního rozvoje a mezinárodních studií, Mendelova univerzita v Brně, Zemědělská 3, 613 00 Brno, Česká republika Author-Name: Zbyněk Šmída Author-Workplace-Name: Katedra ekonomiky a řízení lesního hospodářství, Fakulta lesnická a dřevařská, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6, Česká republika Title: State aid for forestry and higher local-administrative units Abstract: The paper focuses on state aid for forestry through public corporations, especially financial resources provided from the budget of Regions as higher level of local-administrative units. Development of the current situation and situation in the provision of the public support at national level - through the Ministry of Agriculture is analyzed. Mainly data sources from the website of the regions as publicly available source of information are analysed. In terms of methodological approach is also important the approach to the evaluation of regional forest programmes for description of the analysed topic. The paper mentions some possible directions, which may take further development in the researched field. There is complex of legislatively, politically repressive and economically accessible, supportive and educational instruments of state and regional forest policy, which give many options, which are not used yet very much. Keywords: state aid, forestry, regional development, higher local-administrative unit, National Forestry Programme Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 215-220 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040215 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040215.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040215.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0023.txt Handle: RePEc:mup:actaun:actaun_2012060040215 Template-Type: ReDIF-Article 1.0 Author-Name: Viliam Lendel Author-Workplace-Name: Fakulta riadenia a informatiky, Katedra manažérskych teórií, Žilinská univerzita v Žiline, Univerzitná 8215/1, 010 26 Žilina, Slovenská republika Author-Name: Michal Varmus Author-Workplace-Name: Fakulta riadenia a informatiky, Katedra manažérskych teórií, Žilinská univerzita v Žiline, Univerzitná 8215/1, 010 26 Žilina, Slovenská republika Title: Identification of the main problems of implementing the innovation strategy in Slovak businesses Abstract: The aim of this paper is based on the analysis of literary sources and carried out research to identify the main difficulties of implementing an innovation strategy in Slovak business and make recommendations to minimize the occurrence of these problems. The paper brings the main results of the authors conducted research on a sample of 462 respondents to show the current situation in the Slovak enterprises in the use of innovation strategy. Conducted research and analysis provided the basis for a model development and implementation of innovation strategies in the business. In this model shows the main areas of potential problems that managers must focus on achieving a seamless work with innovation in the business. Paper contains recommendations for successful implementation of innovation strategy in the business. These recommendations should be a valuable tool for business managers for implementation of the innovation strategy. A survey used the following methods: comparative method, qualitative evaluation, method of structured and semi-structured interviews, observation methods, method of document analysis (a method of content analysis) and the questionnaire method. Keywords: innovation, innovation strategy, innovative potential, innovative management, recommendation, problem Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 221-234 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040221 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040221.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040221.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0024.txt Handle: RePEc:mup:actaun:actaun_2012060040221 Template-Type: ReDIF-Article 1.0 Author-Name: Lucie Linhartová Author-Workplace-Name: Katedra managementu, Vysoká škola ekonomie a managemetu, Nárožní 2 600/9a, 158 00 Praha 5 - Stodůlky, Česká republika Author-Name: Hana Urbancová Author-Workplace-Name: Katedra řízení, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: Results of analysis of employee mobility: factors affecting knowledge continuity Abstract: One of the tools to eliminate the loss of knowledge of qualified staff that holds knowledge critical for the given organisation is the application of the knowledge continuity conception which focuses in particular on the transfer of knowledge from the leaving employee to his/her successor. The objective of the article is to analyse use of employee mobility information in organisations and apply its results on knowledge continuity ensuring. The article has been processed based on the analysis of secondary sources, outcome synthesis and the evaluation of results of a questionnaire surveys. Knowledge continuity ensuring as an internal force can, together with the right employees, help the organisation to adapt more quickly to external conditions that the organisation practically cannot control. The advantages of knowledge continuity applying and its impact on employee mobility are mentioned as well. Summary, mobility is not usually managed in referred organisations and effort to objectively solve negative employee mobility have only minimum of referred managers. Thus, intervention to the system of mobility management is suggested together with greater emphasis of top management to already existing practices, which are very often ignored by line managers. Keywords: mobility, manager, knowledge, knowledge continuity, management, factor Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 235-244 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040235 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040235.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040235.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0025.txt Handle: RePEc:mup:actaun:actaun_2012060040235 Template-Type: ReDIF-Article 1.0 Author-Name: Mansoor Maitah Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha - 6 Suchdol, Česká republika Author-Name: Luboš Smutka Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha - 6 Suchdol, Česká republika Title: Economic analysis of milk production and consumption in the Middle East and North Africa Abstract: Milk products are considered as the essential food commodities for humans. Milk products contain essential elements for the human body such as protein, glucose, minerals and vitamins. Moreover, milk is considered the cheapest source of animal protein, an important resource for some related transformation industries and provides employment opportunities for a large number of small producers in both rural and urban areas. The aim of this paper is to analyze the factors which determine the supply and demand for liquid milk (henceforth milk) in the Middle East and North Africa in order to point out the main problems and constraints obstructing the milk production in this region. The research also attempts to understand the drivers for the development in milk production in the Middle East and North Africa.Total milk production in the Middle East and North Africa increased from about 12.57 million tons in 1990 to about 25.18 millions tons in 2008. This paper attempts to identify the factors which influence the effectiveness of production, consumption and foreign trade of milk in the Middle East and North Africa.The most important factors affecting consumption is the population, per capita income and produced quantity where a 1% increase in all of them results in increasing the quantity consumed by 1.3%, 2.86% and 0.611%, respectively. Milk sector provides employment opportunities for more than 25% of the working force in some Middle East and North Africa countries. Keywords: milk, production, consumption, analysis, Middle East, North Africa Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 245-254 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040245 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040245.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040245.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0026.txt Handle: RePEc:mup:actaun:actaun_2012060040245 Template-Type: ReDIF-Article 1.0 Author-Name: Zdeňka Malá Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6, Česká republika Author-Name: Gabriela Červená Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6, Česká republika Title: Analysis of inequality in the consumption of foodstuffs and beverages - the example of the Czech Republic Abstract: The report focuses on the assessment of the rate of inequality in the consumption of foodstuffs and beverages by households in the Czech Republic. It analyzes the said inequality on the basis of data from the Family Account Statistics for the period of 2001-2009. The main methodical tools for the performed analysis are the quantification of the Gini coefficient of natural consumption and the consumption expenditures for foodstuffs and beverages of Czech households, the construction, quantification and verification of consumption functions. The obtained results evidence a greater balance in the consumption of foodstuffs and beverages than which is shown by the allocation of the overall expenditures or income of Czech households. At the same time, the said inequality in the consumption of foodstuffs and beverages is characterized by a slightly declining tendency in time. With regard to individual categories of foodstuffs and beverages, the greatest inequality can be defined in the case of dispensable commodities, which are consumed by quantitatively wealthier strata of the population, who are simultaneously willing to pay a higher price for them. Thus, for a number of commodities, we can note the greater quality of foodstuffs and beverages consumed by higher income groups. These commodities may primarily be characterized as having a greater price elasticity. On the other hand, there are foodstuffs in the case of which consumers react more flexibly to changes in income, but whose consumption is relatively stable. Therefore, inequality of consumption is not unequivocally associated with income elasticity, but rather with price elasticity. Keywords: inequality, expenditures, consumption, consumption functions, Gini coefficient, foodstuffs, beverages Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 255-266 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040255 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040255.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040255.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0027.txt Handle: RePEc:mup:actaun:actaun_2012060040255 Template-Type: ReDIF-Article 1.0 Author-Name: Andrej Miklošík Author-Workplace-Name: Ekonomická univerzita v Bratislava, Obchodná fakulta, Katedra marketingu, Dolnozemská cesta 1, 852 35 Bratislava Author-Name: Eva Hvizdová Author-Workplace-Name: Ekonomická univerzita v Bratislava, Obchodná fakulta, Katedra marketingu, Dolnozemská cesta 1, 852 35 Bratislava Title: Knowledge base cloud - a new approach to knowledge management systems architecture Abstract: This article aims at identifying the limitations of current approaches to knowledge management systems architecture creation and proposing innovative solutions on handling with the emerging issues of the existing methodologies. These findings should encourage the more effective handling with the created knowledge and initiate new knowledge creation with the support of the intelligent tools and systems forming the knowledge management cloud. The authors have proposed a new approach to the knowledge management systems architecture. This principle named knowledge management cloud is defined in the article including its typical characteristics and basic compounds. Finally the knowledge management cloud implementation model is introduced to help the companies with adopting this new principle into their information systems architecture and management. Keywords: knowledge management, knowledge management system, knowledge base, knowledge model, knowledge base cloud Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 267-280 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040267 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040267.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040267.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0028.txt Handle: RePEc:mup:actaun:actaun_2012060040267 Template-Type: ReDIF-Article 1.0 Author-Name: Josef Navrátil Author-Workplace-Name: Katedra obchodu a cestovního ruchu, Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05, České Budějovice, Česká republika Author-Name: Kamil Pícha Author-Workplace-Name: Katedra obchodu a cestovního ruchu, Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05, České Budějovice, Česká republika Author-Name: Jana Navrátilová Author-Workplace-Name: Botanický ústav AV ČR, v. v. i., Úsek ekologie rostlin, Dukelská 135, 379 82, Třeboň, Česká republika Author-Name: Roman Švec Author-Workplace-Name: Katedra obchodu a cestovního ruchu, Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05, České Budějovice, Česká republika Author-Name: Hana Doležalová Author-Workplace-Name: Katedra obchodu a cestovního ruchu, Ekonomická fakulta, Jihočeská univerzita v Českých Budějovicích, Studentská 13, 370 05, České Budějovice, Česká republika Title: Image as the elements of attractiveness of the destinations of the nature-oriented tourism Abstract: The aim of this paper is to assess the relations between partial components of image of various touristically attractive locations. This research is focused on specific locations in vulnerable areas since the sustainable way of the tourism development concerns them in the highest manner and the touristic pressure on these locations permanently increases. The paper makes effort to extend the usual and nearly traditional understanding of the image in the tourism, which is usually related only to the problems of brand and/or the tourist destination. This is done through a survey realized at 26 selected locations with the aim to obtain 64 completely filled-in questionnaires in each location. Particular statements of respondents concerning the image of the visited location were summarized to the 20 categories. A multidimensional analysis was used to reveal the relations in partial answers. Authors have identified an important number of elements of image of the tourist attractions. By means of the analysis authors have identified differences between historic attractions and nature attractions. However, authors have identified simultaneously both the natural type of the image of the destination and the culture-historical type of image of the destination in all studied locations. Keywords: image, destination, nature-oriented tourism, PCA analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 281-288 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040281 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040281.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040281.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0029.txt Handle: RePEc:mup:actaun:actaun_2012060040281 Template-Type: ReDIF-Article 1.0 Author-Name: Lukáš Nevěděl Author-Workplace-Name: Ústav demografie a aplikované statistiky, Fakulta regionálního rozvoje a mezinárodních studií, Mendelova univerzita v Brně, Generála Píky 7, Brno, 603 00, Česká republika Title: Feasibility of selected private money Abstract: The goal of the entry: "Feasibility of selected private money" is the assessment of practicability of selected private money types as future currency especially in terms of attributes that the currency should meet to fulfil all claims required by its users. In the first step the features that the widely used currency has to have will be described and it will be analysed which of these features are characteristic for nowadays currencies (Czech crown and Euro) too. In the second step private (unnationalized) money will be described as well as several concepts derived from it. The paper will concern mainly on Hayek's concept of private money and on particular variations of Local exchange trading systems. In the next part there will be pointed out good and bad features of these types of money, mainly from the view of characteristics that the proper currency should have. At the end it will be carried out the comparison of bad and good effects resulting from using of particular currencies types and I will decide about the applicability of analysed private money types.The paper uses the standard methods of scientific work. Firstly, the method of description is used to describe the development of private money concepts and characteristic features that the currency should have. Then, a comparative analysis is used to discuss the differences between contemporary currencies and unnationalized currencies as well as between required and real features of particular private money. At the end the method of synthesis, deduction and induction is used. Keywords: private money, LETS, LET System, feasibility, local currencies, functions of money Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 289-298 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040289 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040289.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040289.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0030.txt Handle: RePEc:mup:actaun:actaun_2012060040289 Template-Type: ReDIF-Article 1.0 Author-Name: Milena Otavová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 630 00 Brno, Česká republika Author-Name: Veronika Sobotková Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 630 00 Brno, Česká republika Title: The proposal of taxation of international passenger transport with respect to the including into the travel services Abstract: Generally, international passenger transport is exempt from the value added tax, in the case of air transport. International road passenger transport is however liable to taxation. However, the Council Directive on Value Added Tax contains a number of variations in the frame of the taxation of international passenger transport both for the states that joined the Community after January 1, 1978 and also for countries that were members of the Community on January 1, 1978. The international passenger transport is therefore rather problematic field due to a number of exceptions for individual Member States. It is on the providers or recipients of transport services to inform correctly about the taxation of international road transport and to pay properly the tax. The aim of the article is to evaluate the possibilities of the taxation of international passenger transport in the Czech Republic, Austria, Slovak Republic, Germany and Poland and to determine how the taxation of international passenger transport affects the tax liability and price of travel services provided in this country. From the comparative analysis it is evident that the tax paid abroad should be included in the total price of the purchased service. Based on the comparative analysis there will be a proposal for the taxation of international passenger transport so that the tax collection in the monitored countries would be simplified. The proposal recommends to unify an approach during the taxation of international passenger transport for all Member States of the European Union in order to reduce administrative costs on the part of the governments and individual entities. Keywords: VAT Directive, international passenger transport, margin scheme, special regime for travel services, customer travel service Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 299-306 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040299 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040299.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040299.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0031.txt Handle: RePEc:mup:actaun:actaun_2012060040299 Template-Type: ReDIF-Article 1.0 Author-Name: Petra Ptáčková Mísařová Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Development of environmental management accounting and EMAS over time Abstract: Environmental management accounting (EMA) is a system that collects, records, evaluates and transmits information about environmentally induced financial impacts and environmental impacts of the given system. In 2006 and 2010 there were two questionnaire surveys. The first survey was carried out under the resolution of grant, which was funded by the Internal Grant Agency of the Mendel University of Agriculture and Forestry in Brno, No. 68/2006, entitled "Development of the EMAS and environmental management accounting in the Czech Republic". The second evaluated questionnaire survey was conducted in the study, which was made in connection with solution of the thesis of author's article. Group of 25 companies that had validated EMAS during the first questionnaire survey was subjected to a survey. The second questionnaire survey was carried out in the same companies in order to make evaluation of development over time. The aim of this paper is to create coherent conclusion about firms that had or have validated EMAS system and use a voluntary instrument EMA in its corporate practice. Partial aim is to evaluate the development of validated organizations and 'sites' with EMAS in time in EU countries. EMAS is a system of management of company and audits in terms of environmental protection. This system is applied within the European Union. Keywords: environmental management accounting, EMAS, EMA, questionnaire survey Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 307-318 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040307 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040307.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040307.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0032.txt Handle: RePEc:mup:actaun:actaun_2012060040307 Template-Type: ReDIF-Article 1.0 Author-Name: Domenico Raguseo Author-Workplace-Name: Katedra verejnej ekonomiky, Ekonomická fakulta, Univerzita Mateja Béla, Banska Bystrica, Tajovského 10, 975 90 Banská Bystrica, Slovenská republika Author-Name: Jiří Špalek Author-Workplace-Name: Katedra veřejné ekonomie, Ekonomicko-správní fakulta, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika Author-Name: Martin Klus Author-Workplace-Name: Katedra politológie, Fakulta politických vied a medzinárodných vzťahov, Univerzita Mateja Béla, Banska Bystrica, Kuzmányho 1, 974 01 Banská Bystrica, Slovenská republika Title: A simple in-class experiment on the efficient production of the pure public good touching the median voter theorem Abstract: The paper show possibilities of introducing modern methods into public economy and finance teaching. We present in-class experiment which illustrates one of typical model from political economy - the median voter theorem. Students are endowed with cards that represent their preferences on different levels of the public good production. They compare benefit they can get from different levels of public good (these levels represent three candidates) and then they vote for the most preferred level. This process continues for several rounds, with a new election taking place with a different sample of students. The in-class experiment demonstrates that the simplicity of the median voter theorem, when there are more than two candidates, provides only an imprecise prediction of the collective choice.The methodology of the experiment is enriched by the statistical analysis of experimental results from experiment cartied out by the authors in Czech Republic and Slovakia. Keywords: median voter, public choice, experiment, public good, game, free rider, efficiency Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 319-326 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040319 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040319.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040319.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0033.txt Handle: RePEc:mup:actaun:actaun_2012060040319 Template-Type: ReDIF-Article 1.0 Author-Name: Lenka Rumánková Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: T. Maier Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: J. Mach Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: L. Čechura Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: Z. Křístková Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: M. Malý Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: Z. Malá Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: P. Hálová Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: Simulations at Czech poultry market Abstract: This paper defines the possible scenarios of the development of the poultry market in the Czech Republic, in view of the trends in production, consumption and foreign trade. The individual scenarios are based upon the forecasts of selected factors that have a substantial impact on the poultry market and whose changes can be expected in the subsequent years with great likelihood. The article sets out and addresses various scenarios for the period of 2012-2014. The scenarios are based upon the partial equilibrium model of the poultry market, which has been derived on the basis of time series and panel data within the years 1995-2009. The conducted analysis clearly shows that changes in the prices of agricultural producers will have an effect on changes in the production of poultry meat, an increase in VAT through consumer prices will impact the rate of domestic consumption, as well as changes in disposable income. Similarly, a change in the exchange rate will have an effect on the amount of poultry imported into the Czech Republic. Keywords: simulations, poultry meat, chicken meat, production, consumption, foreign trade Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 327-334 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040327 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040327.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040327.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0034.txt Handle: RePEc:mup:actaun:actaun_2012060040327 Template-Type: ReDIF-Article 1.0 Author-Name: Ondřej Skoupý Author-Workplace-Name: Ústav geoinformačních technologií, Lesnická a dřevařská fakulta, Mendelova univerzita v Brně, Zemědělská 1, 613 000 Brno, Česká republika Author-Name: David Procházka Author-Workplace-Name: Ústav informatiky, Provozně ekonomická fakulta, Mendelova univerzita v Brně, Zamědělská 1, 613 000 Brno, Česká republika Title: Automatic polygon layers integration and its implementation Abstract: Land cover change analysis is one of the most important tools for landscape management purposes, as it enables exploring of long-term natural processes especially in contrast with anthropogenic factors. Such analysis is always dependent on quality of available data. Due to long tradition of map making and quality and accuracy of preserved historical cartographic data in the Czech Republic it is possible to perform an effective land use change analysis using maps dating even back to early nineteenth century. Clearly, because map making methodology has evolved since then, the primary problem of land cover change analysis are different sources and thus different formats of analyzed data which need to be integrated, both spatially and contextually, into one coherent data set. One of the most difficult problems is caused by the fact that due to different map acquisition methodologies the maps are loaded with various errors originating from measurement, map drawing, storage, digitalization and finally georeferencing and possible vectorization. This means that some apparent changes may be for example caused by different methodology and accuracy of mapping a landscape feature that has not actually changed its shape and spatial position through the time. This work deals with spatial integration of data, namely identifying corresponding lines in map layers from different epochs and adjusting the borders plotted in the less accurate map to spatially correspond to the more accurate map. For such a purpose, a special program had to be created. It basically follows the work by Malach et al., 2009 who introduced their Layer Integrator. This work however presents a significantly different approach to creating an integration tool. Keywords: integration, sliver polygon, map layer, vectorization Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 335-342 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040335 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040335.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040335.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0035.txt Handle: RePEc:mup:actaun:actaun_2012060040335 Template-Type: ReDIF-Article 1.0 Author-Name: Veronika Sobotková Author-Workplace-Name: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika Title: Revisiting the debate on harmful tax competition in the European Union Abstract: Globalization leads to economic benefits for some countries but may have also many serious negative side effects for others. The increased mobility of economic activities may result in a sharp increase in tax competition between countries. On the one hand, tax competition can have desirable consequences, such as more efficiency, but on the other side it may also have undesirable or harmful consequences, such as race to the bottom. Also, the increasing using of tax havens has resulted in erosion of many countries' tax bases. From of the point of view, there is a need to revisiting the debate on tax competition and to answer whether the tax competition is beneficial or harmful. For this reason, this paper discusses the significance of tax competition in the European Union and deals with the position of tax competition in the European Single Market. This paper discusses an economic purpose of tax competition at currently European Single Market and discusses about harmful effects of tax competition. Based on the findings in this paper the following overall conclusion is drawn. The article makes clear that Member States have a need to protect their tax bases, especially in time of economic crisis, because the foreign direct investment flows might have negative consequences on the choice of tax revenues. Keywords: tax competition, harmful tax competition, foreign direct investment, capital flows, race to the bottom Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 343-350 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040343 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040343.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040343.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0036.txt Handle: RePEc:mup:actaun:actaun_2012060040343 Template-Type: ReDIF-Article 1.0 Author-Name: Petr Suchánek Author-Workplace-Name: Katedra podnikového hospodářství, Masarykova univerzita, Ekonomicko správní fakulta, Lipová 41a, 602 00 Brno, Česká republika Author-Name: Jiří Špalek Author-Workplace-Name: Katedra veřejné ekonomie, Masarykova univerzita, Ekonomicko správní fakulta, Lipová 41a, 602 00 Brno, Česká republika Title: Quality and performance of the company in the Czech Republic Abstract: Quality management contributes to increasing the performance of an enterprise through the application of such working procedures which ensure in the end the output required by customers. It also ensures the realization of revenues and profit for the enterprise. Quality is usually studied separately, whereas this analysis is focused on the elimination of conflicts and the resulting costs and inefficiencies in the company. Quality can also be seen in the narrower sense as a quality product which focuses on satisfying customer requirements. It is clear that quality management in the enterprise must lead to a quality product and customer satisfaction. Performance is also usually examined separately using the tools of financial analysis (mainly ratios). What is lacking in research to date is the clear and conclusive interconnection of quality and performance and its parameters. The subject of this paper is the analysis of quality (with emphasis on product quality) and its influence on business performance (represented by selected financial ratios). The aim of this article is to find the level of product quality in a company and identify those quality factors affecting a company's performance. The resulting interconnection of the parameters of quality and performance should guarantee that the influence (selected parameters) will be reflected in the quality of business performance possible through the simultaneous management of quality control and influence on future business performance. Keywords: quality, performance, financial analysis, cluster analysis, customer satisfaction Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 351-362 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040351 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040351.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040351.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0037.txt Handle: RePEc:mup:actaun:actaun_2012060040351 Template-Type: ReDIF-Article 1.0 Author-Name: Miroslav Svatoš Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6-Suchdol, 165 21, Česká republika Author-Name: Luboš Smutka Author-Workplace-Name: Katedra ekonomiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, Praha 6-Suchdol, 165 21, Česká republika Title: Comparative advantages of the Czech agrarian foreign trade in relation to the EU and third countries Abstract: The Czech agrarian trade represents a variable which has been developing in a very dynamic manner over time. In the time period of 2000-2010 alone, the value of its turnover grew up from about USD 2.7 billion to about USD 11.4 billion. In the course of time, the Czech agrarian foreign trade has gradually adjusted its territorial as well as commodity structure. As regards the importance of trading partners, Member States of the European Union have unequivocally come to the fore. Accession of CR to the EU has also left its marks on the existing form of the commodity structure of realized exports and imports alike, while especially the export structure has still been shaping in a significant manner. The paper deals with issues related to development of the Czech agrarian foreign trade with the aim to identify its comparative advantages in the area of the commodity and territorial structure both in relation to the global market (the market of third countries outside the EU) and in relation to the EU27 countries. Following are the outcomes of the paper conclusions. Although the Czech agrarian trade as the whole does not have any comparative advantages both with respect to the market of the EU27 countries and with respect to third countries (the global market), its individual aggregations are able to win through and gain comparative advantages, especially with respect to individual Member States of the EU. In this respect, it is worth mentioning that in 2010, 190 (i.e. nearly one half) out of 390 studied export flows realized to 26 Member States of the EU were competitive. The comparative advantages are more or less evenly distributed among the new and old Member States of the EU. As regards third countries, it may be stated that the Czech agrarian export has comparative advantages only to a significantly limited scope. Keywords: agrarian trade, export, import, Czech Republic, EU, third countries, comparative advantages, LFI, RCA, index, territorial and commodity structure Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 363-378 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040363 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040363.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040363.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0038.txt Handle: RePEc:mup:actaun:actaun_2012060040363 Template-Type: ReDIF-Article 1.0 Author-Name: Iveta Ubrežiová Author-Workplace-Name: Katedra manažmentu, Fakulta ekonomiky a manažmentu Slovenskej poľnohospodárskej univerzity v Nitre, Tr. A. Hlinku 2, 949 76 Nitra, Slovenská republika Author-Name: Zuzana Kapsdorferová Author-Workplace-Name: Katedra manažmentu, Fakulta ekonomiky a manažmentu Slovenskej poľnohospodárskej univerzity v Nitre, Tr. A. Hlinku 2, 949 76 Nitra, Slovenská republika Author-Name: Ingrida Sedliaková Author-Workplace-Name: Katedra manažmentu, Fakulta ekonomiky a manažmentu Slovenskej poľnohospodárskej univerzity v Nitre, Tr. A. Hlinku 2, 949 76 Nitra, Slovenská republika Title: Competitiveness of Slovak agri-food commodities in third country markets Abstract: The impression of a single "European" market is gradually generated mainly due to action of the Common Agricultural Policy. Most of the agro-food complex enterprises see opportunities especially in the internationalization, globalization and regionalization in the agri-food sector, in pursuance of this, they are gradually smouldering innovative activities and trying to work on their competitive advantages. Based on the written we can say, that the issue of the competitiveness of enterprises, as well as of various commodities is in the current period highly current and adequate.The importance of the trade with so-called third countries is still increasing. This increase is mainly caused by the enlargement of the European Union in the term of foreign trade and it can be also confirmed from the results of the research.As the results of the research shows, the most important customers of the Slovak agri-food commodities are the Commonwealth of Independent States, where in the followed four-year period went within third countries at the average of 32.9% of the total Slovak agriculture export, also countries of EUROMED, where this proportion was 18.4%, and Croatia, with the proportion of 19.1%. These countries are the largest buyers of such Slovak agri-food commodities as are for example malt, chocolate and live cattle. On the other hand, Slovak republic is in agri-food import mostly dependent on such countries as are for example MERCOSUR countries, Mediterranean countries EUROMED, the African, Caribbean and Pacific (ACP), China, ASEAN and the U.S., which are the major suppliers of so-called "irreplaceable" items, which Slovak republic can not produce.Results of the research also shows that while the importance of the trade with those countries (note - third countries) is still increasing, Slovak export to third countries, in the contrast to its import, is still decreasing and that the most competitive agri-food commodities are for example live animals, milk and cream and whey. Keywords: competitiveness, agro commodities, export, import Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 379-386 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040379 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040379.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040379.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0039.txt Handle: RePEc:mup:actaun:actaun_2012060040379 Template-Type: ReDIF-Article 1.0 Author-Name: Hana Urbancová Author-Workplace-Name: Katedra řízení, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6-Suchdol, Česká republika Author-Name: Jiří Urbanec Author-Workplace-Name: Katedra informačních technologií, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6-Suchdol, Česká republika Title: Internal factors influencing the knowledge continuity ensuring Abstract: The aim of the systematic ensuring of knowledge continuity is the continuity of an organisation's development, the quality of managerial positions and the continuity of decision-making. By ensuring knowledge continuity, organisations may gain a performance-enhancing factor. The objective of the article is to identify the level of impact of decisive internal factors determining knowledge continuity ensuring and contributing to the efficiency of the organisations. Knowledge continuity ensuring as an internal force, however, can together with the right employees, help adapt more quickly to external conditions that organisations can hardly control. Monitoring and ensuring knowledge continuity can contribute to a higher quality of processes in general, in particular processes exploiting knowledge, and thus help improve the level of management. The first part of the article presents theoretical views on the aspects of knowledge continuity ensuring in organisations while the second part analyses the findings of the surveys carried out among managers in organisations in the Czech Republic. Based on the summary of the outcomes obtained it is possible to say that internal factors influence knowledge continuity ensuring in organisations, however, the level of impact of individual factors is determined by their size. The findings regarding the impact of each of the factors show that the most significant barriers to knowledge continuity ensuring are those associated with the human factor. Keywords: knowledge continuity management, knowledge, factors, process, organisations, survey Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 387-396 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040387 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040387.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040387.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0040.txt Handle: RePEc:mup:actaun:actaun_2012060040387 Template-Type: ReDIF-Article 1.0 Author-Name: Štěpán Veselý Author-Workplace-Name: Ústav ekonomiky, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 4, 612 00 Brno, Česká republika Author-Name: Mirko Dohnal Author-Workplace-Name: Ústav ekonomiky, Fakulta podnikatelská, Vysoké učení technické v Brně, Kolejní 4, 612 00 Brno, Česká republika Title: Decision making in goverment tenders: A formalized qualitative model Abstract: The paper presents a simple formalized qualitative model of government tenders (GTs). Qualitative models use just three values: Positive/Increasing, Zero/Constant and Negative/Decreasing. Such quantifiers of trends are the least information intensive. Qualitative models can be useful, since GT evaluation often includes such goals as e.g. efficiency of public purchasing, and variables as e.g. availability of relevant information or subjectivity of judgment, that are difficult to quantify. Hence, a significant fraction of available information about GTs is not of numerical nature, e.g. if availability of relevant information is decreasing then efficiency of public purchasing is decreasing as well. Such equationless relations are studied in this paper. A qualitative model of the function F(Goals, Variables) is developed. The model has four goal functions, eight variables, and 39 equationless relations. The model is solved and seven solutions, i.e. scenarios are obtained. All qualitative states, including first and second qualitative derivatives with respect to time, of all variables are specified for each scenario. Any unsteady state behavior of the GT model is described by its transitional oriented graph. There are eight possible transitions among seven scenarios. No a priori knowledge of qualitative modeling is required on the reader's part. Keywords: government tenders, decision making, multidimensional, scenarios, qualitative model Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 397-406 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040397 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040397.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040397.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0041.txt Handle: RePEc:mup:actaun:actaun_2012060040397 Template-Type: ReDIF-Article 1.0 Author-Name: Hana Vostrá Vydrová Author-Workplace-Name: Katedra statistiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Author-Name: Zuzana Novotná Author-Workplace-Name: Katedra statistiky, Provozně ekonomická fakulta, Česká zemědělská univerzita v Praze, Kamýcká 129, 165 21 Praha 6 - Suchdol, Česká republika Title: Evaluation of disparities in living standards of regions of the Czech Republic Abstract: This paper focuses on regional differences between the regions of the Czech Republic. We will focus on observation of inequalities between indicators of living in different regions of the Czech Republic. The indicators are evaluated at NUTS 3 (regions), using multivariate statistical techniques - factor analysis and cluster analysis. We have identified the twelve indicators of living standards. Base data was reduced using factor analysis on the three emerging factors: 1) basic characteristics, 2) risk groups, 3) environmental variable. Cluster analysis was compiled groups of regions with similar characteristics. Cluster analysis of the breakdown of the county into three clusters based on selected indicators of living standards. They can be described as a group with higher average and lower standard of living. In the first cluster are only two regions (Liberec Region and Karlovy Vary), the third cluster is composed of Prague and the second cluster includes all other regions of the Czech Republic. To verify the evidence of differences between clusters were calculated by multivariate analysis of variance for the various indicators of living standards. An analysis of variance indicates that significant differences between clusters are caused by the standard of living indicators: GDP (regional), the average wage of women, medical equipment, culture entertainment and recreation, higher education, the disabled handicapped and older people. The data were processed in the program STATISTICA 10th. Keywords: regions of the Czech Republic, living standards, disparity, multivariate statistical methods, factor analysis, cluster analysis, analysis of variance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 407-414 Volume: 60 Issue: 4 Year: 2012 DOI: 10.11118/actaun201260040407 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040407.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201260040407.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201204-0042.txt Handle: RePEc:mup:actaun:actaun_2012060040407