Template-Type: ReDIF-Article 1.0
Author-Name: Eva Abramuszkinová Pavlíková
Author-Workplace-Name: Department of Law and Social Sciences, Research Centre, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Karl Sheldon Wacey
Author-Workplace-Name: MBA, Company www.myskypelessons.com, Měnín 118, 664 57 Měnín, Czech Republic
Title: Social capital theory related to corporate social responsibility
Abstract: The article deals with corporate social responsibility and its relationship to strategic management dealing with acquisition, development and utilisation of essential inputs. They influence the design of processes related to the creation of products or services that satisfy customers' needs. Authors claim that the successful securing, deployment and development of any input is of human origin or linked to human activity which means that the nature of relationships plays a crucial role. As businesses are not isolated, they operate on a global scale where the question of trust is very important. The concept of social capital stresses that trust in norms and reciprocity facilitate increased productivity in individuals, teams and organisations. Social capital promotes value-added collaboration including on-going and demonstrative transparency which can secure closer bonding among those group members. Business responsibility, CSR and Putnam's definition of social capital is shown on real case studies as a sign of importance for credibility and effectiveness of any CSR efforts. It is evident that the good will and support garnered from CSR can be fragile and easily damaged.
Keywords: social capital, corporate social responsibility, strategic management, global business
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 267-272
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020267
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Template-Type: ReDIF-Article 1.0
Author-Name: Břetislav Andrlík
Author-Workplace-Name: Department of Accounting and Taxes, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Collection of road tax in the years from 1993-2011 in the Czech Republic
Abstract: The article deals with the position of road tax in the tax system of the Czech Republic. It focuses on the analysis of road tax collection in the years 1993-2011 and the determination of reasons for change in the collection amount in the individual monitored years, especially in connection to amendment of the basic law, which is law No. 16/1993, Road Tax Code. Within the frame of the analysis not only the absolute collection of road tax is quantified and discussed, but also basic statistic indicators are calculated, e.g. growth rate or absolute increase of road tax collection. Part of the paper deals with the road tax yield. The paper judges the success rate of the tax administrator in collecting the same amount of financial means which was ordered by the tax administrator for the particular tax period. In the next part the share of road tax collection on the whole tax collection in the Czech Republic is measured and discussed on the determined time axis.
Keywords: road tax, property tax, tax collection, Czech Republic
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 273-282
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020273
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Template-Type: ReDIF-Article 1.0
Author-Name: František Bartes
Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Title: Five-phase model of the intelligence cycle of Competitive Intelligence
Abstract: In business Competitive Intelligence practice is often used four-phase model of intelligence cycle in Competitive Intelligence and Management, collection, analysis and distribution. Based on its 20 years of business experience, the author believes that this four-phase model CI cycle is suitable for simpler tasks of CI, or its use is appropriate in the particular circumstances of governmental organizations - e.g. CIA etc.. But current business practice confronts Competitive Intelligence in a globalized world much more demanding tasks.For lack of basic four-step model of intelligence cycle author considers a substantial disparity of the data, information or snippets of information. It is these disparate elements, which then enter the next phase of the intelligence cycle - analysis. It is a fact that these figures, data or pieces of information can be well developed in the intelligence analysis only to a limited extent. Larger quantities of data have resulted in the high-quality processing. This leads top management to its strategic decision-making with less quality materials. These problems can be solved by using the five phase model of intelligence cycle in Competitive Intelligence.
Keywords: intelligence cycle, competitive intelligence, decision-making process, intelligence analysis, four-phase model, five-phase model
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 283-288
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020283
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Template-Type: ReDIF-Article 1.0
Author-Name: Michaela Beranová
Author-Workplace-Name: Department of Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Marcela Basovníková
Author-Workplace-Name: Department of Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Dana Martinovičová
Author-Workplace-Name: Department of Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Clustering of agricultural enterprises
Abstract: Agricultural business is a very specific branch which is characterized by very low financial performance while this characteristic is given mainly by external factors as market pricing of agricultural commodities on one side, and production costs of agricultural commodities on the other side. This way, agricultural enterprises recognize negative values of gross margin in the Profit and Loss Statement but positive value of operating profit after even there are items of costs which are deducted. These results are derived from agricultural production subsidies which are recognized as income in the P/L Statement. In connection with this fact, the government subsidies are a substantial component of financial performance of agricultural enterprises.Primary research proceeded on the statistical sample of one hundred agricultural companies, has shown that also other specifics influencing financial performance of these businesses exist here. In order to determine the influences, the cluster analysis has been applied at using more than 10 variables. This approach has led to construction of clusters (groups) of agricultural business entities with different characteristics of the group.The objective of this paper is to identify the main determinants of financial performance of agricultural enterprises and to determine their influences under different economic characteristics of these business entities. For this purpose, the regression analysis has been subsequently applied on the groups of companies coming out from the cluster analysis. Besides the operating profit which is the main driving force of financial performance measured with the economic value added (EVA) in agricultural enterprises, also capital structure and cost of capital have been observed as very strong influences on financial performance but these factors have different directions of their influence on the economic value added under different financial characteristics of agricultural enterprises.
Keywords: agricultural enterprises, cost of capital, cluster analysis, economic value added, financial performance, regression analysis
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 289-296
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020289
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Template-Type: ReDIF-Article 1.0
Author-Name: Ivana Brožová
Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Author-Name: Jiří Vaněk
Author-Workplace-Name: Department of Information Technologies, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Title: Assessment of economic efficiency of conventional and organic agricultural enterprises in a chosen region
Abstract: The present paper is aimed at assessing the economic efficiency of organically farming agricultural enterprises in a chosen region of the Czech Republic. The results recorded in the organic farming sector were confronted both with conventional agriculture and FADN (Farm Accountancy Data Network) enterprises in the respective region. Economic efficiency has been evaluated firstly by means of a production base (equity, assets, and liabilities). Secondly, profit indicators (operating profit, accounting profit) have been employed while monitoring the share of profitable and loss-making farms. Different profitability ratios were calculated per one hectare of farmland in order to provide a thorough comparison with conventional farming. Last but not least, the research strived to assess the overall economic and financial situation of agricultural enterprises by means of the following ratios: profitability, liquidity, indebtedness, interest coverage and total assets turnover. Following the research findings, several suggestions related to the database improvement and subsequent profitability assessment in the sector were formulated.The findings presented in the paper were obtained as a result of the Research Program titled Economy of the Czech Agriculture Resources and Their Efficient Use within the Framework of the Multifunctional Agri-food Systems of the Czech Ministry of Education, Youth and Sports number VZ MSM 6046070906 and Grant No. 20121057 of the Internal Grant Agency titled Organic Farming - Map Portal Presentation Opportunities.
Keywords: economic efficiency, organic farming, conventional farming, legal entities, profit, ratios
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 297-307
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020297
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Template-Type: ReDIF-Article 1.0
Author-Name: Marie Dočekalová
Author-Workplace-Name: Department of Economy, Brno University of Technology, Faculty of Business and Management, Kolejní 4, 612 00 Brno, Czech Republic
Title: Construction of corporate social performance indicators for Czech manufacturing industry
Abstract: This article aims to map out the level of social performance measurement of Czech companies, i.e. what social performance indicators companies monitor and what information they provide to their stakeholders and to construct alternative corporate social performance indicators. Based on an analysis of 24 corporate voluntary reports and results of an empirical research performed among 79 large companies operating in the manufacturing industry, it was found that companies partially monitor their social performance, but from the perspective of international standards (e.g. Global Reporting Initiative, International Federation of Accountants) it is still insufficient. Czech companies usually provide only absolute numbers which disguise real trends and do not allow year on year comparison or comparison with other companies. Czech companies should provide a comprehensive picture of their overall performance, they should not focus only on financial indicators based on accounting data, since it is known that the performance measurement based only on financial and economic performance does not lead to long-term success and sustainability of organizations. Companies should monitor more their impact on society within which they operate. Proposed corporate social performance indicators in a measurable and thus manageable way express social issues.
Keywords: corporate social performance, key performance indicators, corporate performance, sustainability, processing industry, Czech Republic, empirical research
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 309-315
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020309
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Template-Type: ReDIF-Article 1.0
Author-Name: Luboš Dufek
Author-Workplace-Name: Department of Public Finance, University of Economics, nám. W. Churchilla 4, 130 67 Praha 3, Czech Republic
Title: Measuring private transaction costs of public procurement: Case of the Czech Republic
Abstract: In the Czech Republic ca. 13% of the GDP, is spent every year on public procurement. More money each year has to be spent by the contracting authorities and private subjects for the public procurement to even work. This paper focuses on measuring private transaction cost of public procurement in the Czech Republic. In the first section of this paper, we present data used for our analysis and methods used for achieving our goals. In the second section, we summarise the results. Average transaction cost of one proposal is CZK 22 489. Weighted average relative transaction cost is 0.25% of the contract value. We estimate the total transaction cost of public procurement in the Czech Republic to be almost six billion CZK, further we estimate possible cost reductions of these cost in the case of increased effectiveness to be between 500 million and CZK 1.84 billion. The market sector, contract prices, size of the firm and different types of contracting authorities have all a significant influence on the transaction cost. A comparison of our results to other empirical studies have been made and some interesting facts found out during research have been explained at the end of the second section.
Keywords: transaction costs, public procurement, Czech Republic
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 317-325
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020317
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Template-Type: ReDIF-Article 1.0
Author-Name: Daniela Dvořáková
Author-Workplace-Name: Department of Law and Social Sciences, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Michal Petrůj
Author-Workplace-Name: Department of Regional Development and Public Administration, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Lobbying in the European union - regulation and public sector economics perspective
Abstract: Lobbying has become an inseparable companion of the decision-making process and firms but also other social actors (non-governmental organizations, individuals, private and civil sector) are forced to reflect this fact, if they want to promote their interests effectively and if they want to avoid regulation that would harm their interests. The paper analyses the regulation of lobbying in European institutions and focuses on two major institutions which are under pressure of the lobbyists, the European Commission and the European Parliament. The paper discusses and presents the both ways of regulation which occur in the European institutions - the concept of self-regulation and the binding Code of Conduct under the Rules of Procedure in the European Parliament. The paper contains also possible economic consequences of lobbying based on the Public Sector Economics perspective and the methodology of the principal-agent relationship.
Keywords: lobbying, EU, the European Commission, the European Parliament, self-regulation, the European Transparency Initiative, the principal - agent relationship, enforced demand
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 327-333
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020327
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Template-Type: ReDIF-Article 1.0
Author-Name: Jana Gláserová
Author-Workplace-Name: Department of Accounting and Taxes, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Differences in financial statements of business entities in the Czech Republic
Abstract: Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the "normal" business entities, business entities as banks, commercial insurance companies and health insurance companies. For each of these types of entities the Ministry of Finance issued relevant regulations that contain specific accounting policies arising mainly from the specifics of the scope of business activities of these entities. The effects of these specifics are ultimately shown also in the individual parts of the financial statement closing. In contrast the International Financial Reporting Standards (IFRS) and also generally accepted accounting principles of the United States (U.S. GAAP) are valid for all listed entities regardless of their size and scope of activities. The ongoing globalization of the world, transnational mergers and acquisitions of various companies brings the requirements for unification of accounting policies in order to achieve comparability of financial statements closing of companies from different countries, their transparency and completeness of published information in the individual countries. This paper deals with the definition of significant differences in the items of financial statement closing of different types of business entities in the Czech Republic and with the formulation of proposals for individual types of entities, which would contribute to easier orientation and grater comparability for the needs of different users of accounting information.
Keywords: financial statement, accounting principles, accounting statements items, content comparability of the accounting statements items, formal comparability of the accounting statements
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 335-343
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020335
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Template-Type: ReDIF-Article 1.0
Author-Name: Jana Hornungová
Author-Workplace-Name: Department of Economics, Brno University of Technology, Faculty of Business and Management, Kolejní 4, 612 00 Brno, Czech Republic
Author-Name: František Milichovský
Author-Workplace-Name: Department of Management, Brno University of Technology, Faculty of Business and Management, Kolejní 4, 612 00 Brno, Czech Republic
Title: Profit indicators in performance systems in the Czech companies
Abstract: The main focus of the paper is the corporate performance measurement. At present, it is necessary to monitor this corporate performance and mostly try to improve it, because it could be very crucial competitive advantage in the market. The article provides an overview of key performance indicators (KPIs) in the companies. Based on the theoretical data there are applied statistical methods, which should be achieved of main aim of the paper. The main aim of the paper is to describe which groups of Key Performance Indicators are connected with corporate performance system of measurement in the area of Information and Communication Activities. To support this approach theoretical information from the area of Key Performance Indicators connected with data from primary research were used, focused on the performance evaluation of enterprises.Successful companies are aware of the need for long-term strategic development, which is based on teamwork, respect of external environment and all subjects, which influence the business activities of the company directly or indirectly. It can be more effective to conceptualize relationship complete than limit to only consumer market and customer relations. Marketing moves more and more away from individual transaction orientation and rather focus on value creating relations, where the objective is to provide long-term stakeholder value. Day after day the company gets in touch with different groups of stakeholders, that influence the corporate development and it can not to access to these interest groups individually for reason of corporate limits. It is therefore necessary to define homogenous stakeholders groups, which are differ from each other in terms of their impact on business management. The authors of article put the question, which classification is the most statistical explaining the difference of stakeholders in term of evaluation their impact on business management. It was made cluster analysis for data mining including its graphic presentation through dendogram by statistical software IBM SPSS Statistics 20 to obtain relevant answer.
Keywords: performance, financial indicators, measurement, KPIs, Czech companies
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 345-352
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020345
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Template-Type: ReDIF-Article 1.0
Author-Name: Gabriela Chmelíková
Author-Workplace-Name: Department of Regional and Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Performance factors of Czech brewing industry companies
Abstract: The aim of this paper is to identify and subsequently quantify the intensity of relation between selected value drivers of Czech brewing industry companies and thus answer the question of what the significance level of partial indicators influencing the economic value added in the Czech brewing industry is. The aim was achieved by construction and application of multifactorial model for value generators explanation, which represents a synthesis of the INFA model and performance system Balanced Scorecard. The features typical for the first part of the model are algorithmized relations and financial character of the elements, while in the second with non-financial elements the ability of algorithmization is lost and the connection are defined solely on the basis of causality. This inconsistency also implied the difference in the character of analysis results. The proposed model made it possible to identify the most significant generators of value in the Czech brewing industry and it thus became an important guideline for brewery management. The results of the analysis offer a comprehensive overview of the most important value generators and thus enable the company managers to attain the goals of the owners more effectively.
Keywords: performance, business value, value drivers, financial measures, non-financial measures, beer industry
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 353-365
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020353
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Template-Type: ReDIF-Article 1.0
Author-Name: František Kalouda
Author-Workplace-Name: Department of Finance, Masaryk University, Faculty of Economics and Administration, Lipová 41a, 602 00 Brno, Czech Republic
Title: Public funds in theory of financial structure a company in Czech Republic
Abstract: Mutually beneficial co-existence of the private and state sectors can be seen as proven in theory. The proof is the concept of a two-sector economy of A. Wagner (1835-1917), while, in Wagner's view, the importance of the state sector should grow (Wagner's law). State finance is understood in this context as a tool used to achieve social justice, and in general as a socially stabilizing element.In conditions of real Czech economy, the relationship between the state and private sectors is shown in the form of subsidies for businesses enterprises; although at first sight the available data do not demonstrate the key role of public finance. Another form of limited understanding of the importance of public funds is the concept of financial structure of a company understood by contemporary theory of finance of firm (in Czech context) as a set of sources for financing entrepreneurial activities - public funds are virtually not mentioned here.The aim of the paper is to contribute to correct this shift in understanding of the importance of public finance and to bring it nearer both to the original theoretical concept (A. Wagner) and to reality, both in quantitative and qualitative terms.Main focus of this paper is to the Czech Republic circumstances. For the comparison are here presented available data from other countries and global data as well.
Keywords: Czech Republic, state and private sector, public funds, financial structure of a company, moral hazard
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 367-376
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020367
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Template-Type: ReDIF-Article 1.0
Author-Name: Vladimír Konečný
Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Oldřich Trenz
Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Milan Sepši
Author-Workplace-Name: Department of Internal Cardiology Medicine - Institutions Shared with the Faculty Hospital in Brno - Institutions of Adult Age Medicine - Faculty of Medicine, Masaryk University in Brno, Jihlavská 20, 625 00 Brno, Czech Republic
Title: Data adjustment for the purposes of self-teaching of the neural network, and its application for the model-reduction of classification of patients suffering from the ischemic heart disease
Abstract: Neural networks present a modern, very effective and practical instrument designated for decision-making support. To make use of them, we not only need to select the neural network type and structure, but also a corresponding data adjustment. One consequence of unsuitable data use can be an inexact or absolutely mistaken function of the model.The need for a certain adjustment of input data comes from the features of the chosen neural network type, from the use of various metrics systems of object attributes, but also from the weight, i.e., the importance of individual attributes, but also from establishing representatives of classifying sets and learning about their characteristics.For the purposes of the classification itself, we can suffice with a model in which the number of output neurons equals the number of classifying sets. Nonetheless, the model with a greater number of neurons assembled into a matrix can testify more about the problem, and provides clearer visual information.
Keywords: classification, neural network, self-teaching, set representative, data standardization, data reduction
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 377-384
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020377
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Template-Type: ReDIF-Article 1.0
Author-Name: Lenka Lízalová
Author-Workplace-Name: Department of Economics Studies, College of Polytechnics Jihlava, Tolstého 16, 586 01 Jihlava, Czech Republic
Author-Name: Petra Kozáková
Author-Workplace-Name: Department of Economics Studies, College of Polytechnics Jihlava, Tolstého 16, 586 01 Jihlava, Czech Republic
Title: Effect of the equity multiplier indicator in companies according to sectors
Abstract: Managers carry out the demand of the owners to maximise the rentability of invested capital with regards to the taken risk. The tool that evaluates the suitability to indebt in order to reach a higher rentability is the equity multiplier indicator. An analysis of the multiplier was carried out on 10 years of data from 456 Czech companies. Based on the data from these companies the influence of two components of the multiplier, which characterise the influence of indebtedness on the return on equity, was analysed. These components are "financial leverage" and "interest burden", these having an antagonistic effect. The low variability of the equity multiplier is apparent in the companies of the administrative and support service sector and it is also relatively low in the companies of the agriculture, forestry and fishing sector; on the contrary, in for example the professional, scientific and technical activities and the sector of water, sewage and waste there are companies with higher variability of the equity multiplier. The paper identifies companies (in view of their sector specialization) inclining to a larger utility of debts to increase the return on equity. The largest equity is reached in companies of the construction sector; the lowest effect of the multiplier is to be found in companies of the agriculture sector. The resulting value of the multiplier is to a large extent determined by the financial leverage indicator, to a lower extent and at the same time negatively by the interest burden indicator.
Keywords: indebtedness, financial leverage, equity multiplier, ROE
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 385-392
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020385
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020385.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Jana Lososová
Author-Workplace-Name: Department of Accounting and Finances, Faculty of Economics, University of South Bohemia, Studentská 13, 370 05 České Budějovice, Czech Republic
Author-Name: Jaroslav Svoboda
Author-Workplace-Name: Department of Accounting and Finances, Faculty of Economics, University of South Bohemia, Studentská 13, 370 05 České Budějovice, Czech Republic
Title: Changes in direct payments after 2013 in the Czech agrarian sector
Abstract: The Common Agricultural Policy is the oldest common policy of the European Union and its influence covers a wide range of social life issues, covering the agricultural production itself as well as the fields of rural development, employment, environmental protection and others. The aim of this paper is to review the development of the CAP subsidy policy and its possible scenarios after 2013. For the analysis, a sample of Czech farms was selected (920 farms) in 2004-2011. The first part of this paper describes the development of subsidies in 2004-2011 and their impact on the profitability of enterprises. It includes a prediction of a possible new system of the direct payments for 2014. These calculations are set out in two variants: a) simplified flat rate per hectare; b) combined payment based on the Regulation of the European Parliament and Council Regulation 2011/0286 (EC, 2011b).
Keywords: agriculture, Common Agricultural Policy, subsidy, direct payment, productivity, farms
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 393-404
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020393
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020393.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Martin Maršík
Author-Workplace-Name: Department of Accounting and Finances, Faculty of Economics, University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic
Author-Name: Daniel Kopta
Author-Workplace-Name: Department of Accounting and Finances, Faculty of Economics, University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic
Title: Use of the cluster analysis for assessment of economic situation of an enterprise
Abstract: The aim of the paper was to discuss the disadvantages of enterprises in dry areas compared to enterprises farming in similar production area outside a rain shadow. The analysis was based on the sample of 45 enterprises; twelve of which farming in the area of a rain shadow. In the first step, enterprises were sorted by the cluster analysis into groups farming in the same area, at a similar altitude, with the same structure in a similar manner, and under comparable financial conditions - (such as debt ratio, liquidity and activity ratio). The results of this step showed a different method of farming within enterprises in disadvantaged areas. Such enterprises have created two distinct, separate clusters differing from the average in the use of fixed assets, technical equipment of labour, labour productivity and income structure. In the second step, the way how the return on assets of such enterprises is different from the average profitability of the enterprise was assessed. Testing differences in mean values of profitability was performed using the Student t-test. Due to the high variability of the Return on assets (ROA), the difference between standard and disadvantaged enterprises has not been proved.
Keywords: financial analysis, dry areas, enterprise evaluation, agriculture
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 405-410
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020405
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020405.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Milan Mišovič
Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Jan Turčínek
Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Relation between process and service logics
Abstract: It is generally accepted that the process control of a small and medium-sized manufacturing business enterprise is the foundation of high quality care of firm's business processes. Any business process is seen as an indivisible sequence of activity steps designed to perform complex business activities. In its statutory documents the company should have concise descriptions of at least the main processes, along with their contexts in a given department of the company and the employee position.The main business processes, of course many others, are not immutable, on the contrary, they are very often changing. Many processes occur, others are modified others disappear as antiquated and useless to support strategic business objectives. All this is a consequence of the firms' effort needed to maintain competitiveness in the harsh and dynamic consumer market.Business processes are not isolated, many of them are part of a relatively large process chains, so-called enterprise services, see (Erl, 2005). The discipline of Software Engineering responded to the possibility of consolidating enterprise functionality with enterprise services with the method SOA (Service Oriented Architecture) leading to new applications for enterprise information systems.In contrast to business processes, business services are still not sufficiently recognized in the statutory documents of enterprises. Informaticians, producing software applications for enterprise information systems, must draw on company management knowledge relating to the general context and processes together with management to prepare business services. There are therefore more relevant questions based on the emergence of corporate services and information modeling in the discipline of Information Engineering. Acceptable responses are not included in a lot of publications or in publications of the doyen of SOA Thomas Erl, see (Erl, 2006) and thus the proposed SOA paradigm suffers from the same problem.The present article tries to give an answer to those questions and show the relevant theoretical basis for finding service solutions of business process logic. Furthermore, this article wants to show possible conversions of known methods of process analysis of Information Engineering disciplines, such as the method Eriksson - Penker Business Extensions, or the method ARIS by prof. Scheer, into the platform of enterprise services.
Keywords: process logic, process threads, enterprise services, service logic, SOA (Service oriented Architecture), process diagram, theory logic
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 411-416
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020411
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Template-Type: ReDIF-Article 1.0
Author-Name: Milena Otavová
Author-Workplace-Name: Department of Accounting and Taxes, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Proposals of changes in the financial statements of non-profit organizations
Abstract: Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of differences in terms of content of individual items and also with regard to their formal structure. This is due to the existence of different types of accounting entities for which there are created sets of accounting rules. Need for separate set of accounting rules results from their objectives, management rules, performed activities and certain specific of costs, revenues, assets and liabilities. The differences found on the basis of comparative analysis in this paper are evaluated and subsequently there are recommended changes of the statements so that they would be more useful for the purposes of economic analysis. The paper also identified problems that arise in connection with the evaluation of the efficiency of this type of organizations and subsequently there are recommended tools of financial analysis suitable for evaluation of non-profit organizations and the specifics of non-profit sector are pointed out. The paper presents also the proposal to change the Decree 504/2002 Coll. so as to avoid distortion of financial statement closing of non-profit organizations, and also with regard to their higher explanatory power.
Keywords: non-profit organization, accounting, balance sheet, profit and loss statement, measurement of efficiency
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 417-425
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020417
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020417.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Milana Otrusinová
Author-Workplace-Name: Department of Finance and Accounting, Tomas Bata University in Zlín, Faculty of Management and Economics, Mostní 5139, 760 01 Zlín, Czech Republic
Author-Name: Eva Hýblová
Author-Workplace-Name: Department of Finance, Masaryk University, Faculty of Economics and Administration, Lipová 41a, 602 00 Brno, Czech Republic
Title: International harmonization of accounting demands a new approach to accounting education
Abstract: Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP). As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities) and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting - specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.
Keywords: accounting, harmonization, education, International Financial Reporting Standards, generally accepted accounting principles
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 427-435
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020427
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020427.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Milan Palát
Author-Workplace-Name: Department of Territorial Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Alois Kunc
Author-Workplace-Name: Department of Territorial Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Alternative indicators of living standards and household consumption expenditure in a global perspective
Abstract: The paper deals with identifying relationships between the household consumption expenditure and the human development index (HDI) on the sample of countries of the world. It provides an analysis of the HDI and the household consumption expenditure and on the basis of available statistic data carries out evaluation of the correlation analysis between household consumption expenditure and HDI in six groups of countries: developed countries, countries of the former eastern bloc, countries of the Near East, countries of South East Asia, Latin American countries and African countries. With respect to results of the analysis, statistically significant dependences were found between the development of household consumption expenditure per capita and HDI. At countries of the former eastern bloc, the dependence is always statistically significant but it does not reach such intensity. At African and some Latin American countries, the dependence is already statistically insignificant. Thus, we can summarize that with decreasing GDP per capita the dependence of the household consumption expenditure development on HDI weakens. In this respect, the validity of a hypothesis is also verified that household consumption expenditure is correlated to the HDI development at the global comparison on the more heterogeneous sample of countries than any other analyses published so far.
Keywords: human development index, household consumption expenditure, correlation analysis, global comparison
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 437-444
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020437
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020437.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Milan Palát
Author-Workplace-Name: Department of Territorial Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Unemployment and growth in advanced economies in the pre-crisis period
Abstract: The paper is aimed at assessing the relationship between the unemployment growth rate and the real GDP growth rate in three biggest advanced economic bodies of the world. In the statistical part of the paper the correlation determination of the real GDP growth rate and unemployment rate has been examined. The results of quantitative methods especially regression and correlation analysis statistically approved the correlation of chosen characteristics including the statistical significance in Japan and the United States. The situation in the European Union differs from the results of two other examined economies and the existence correlation hadn't been proven statistically. This might be caused by a relatively specific economic development, structural and institutional changes which had occurred in the European Union during the reference period and which has had significant impacts for output and unemployment.
Keywords: unemployment rate, real GDP growth, correlation, United States, Japan, European Union
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 445-450
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020445
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020445.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Jana Pokorná
Author-Workplace-Name: Department of Corporate Economy, Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic
Author-Name: Ondřej Částek
Author-Workplace-Name: Department of Corporate Economy, Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic
Title: How to measure organizational performance in search for factors of competitiveness
Abstract: The aim of this paper is to find an appropriate method of expressing a company's performance in order to offer it to researchers for the purpose of subsequent searches for factors affecting corporate competitiveness.Of the possible approaches to performance measuring, and after considering their advantages and limitations, we have chosen long-term financial indicators, Assets Growth and Return on Assets, because each of these indicators represents one of two possible strategies to improve financial performance.This article thus presents the alternatives that are offered for that purpose as well as several means of using selected indicators (cluster analysis, etc.). While verifying the suitability of the various means, we assumed that the better the financial performance is expressed, the higher the accuracy of methods seeking competitiveness factors will be under otherwise similar conditions.We have employed the Sequential Floating Forward Selection (SFFS) as the appropriate factors seeking method, which has already been used for similar types of tasks in other fields. The best results of expressing a company's performance were achieved using the method of adding the standardized values of both indicators.
Keywords: competitiveness, financial performance, Sequential Floating Forward Selection, k-Nearest Neighbours
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 451-461
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020451
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020451.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Lenka Rumánková
Author-Workplace-Name: Department of Economics, Czech University of Life Sciences of Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Author-Name: Luboš Smutka
Author-Workplace-Name: Department of Economics, Czech University of Life Sciences of Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Title: Global sugar market - the analysis of factors influencing supply and demand
Abstract: This article deals with an analysis of the world sugar market, and specifically focuses on the supply and demand of refined sugar and their main determinants. The article first identifies the main determinants of the world supply of and demand for sugar, and further, their effect on such variables is quantified. Further, the component correlations on the selected market are analyzed. This consists of the identification of the factors affecting the production of refined sugar, as one of the main elements of the supply of sugar, as well as an analysis of the world price of sugar, as one of the significant factors affecting the world sugar market. The said correlations are quantified with the utilization of regression analysis on the basis of time series of the individual variables within the years 1980-2010. On the basis of the conducted analysis, the main determinants of the sugar supply on the world market within the analyzed period, for which an effect has been established both from an economic viewpoint, as well as from a statistical viewpoint, can be considered to be sugar reserves, its price and the acreage of sugarcane. The main determinant of the demand for sugar is, according to the conducted analysis, the global GDP on a new value level, as well as converted to one inhabitant. Further, the analysis also established the effect of the price of sugar and its reserves on the world production of refined sugar, and, last but not least, also the long-term tendency in the development of the world price of sugar. The analysis has proven significant influence of refined sugar supply, reserves of refined sugar, its price and area of sugar cane on sugar supply. Then, the analysis detected GDP as the main determinant of the sugar demand and the long memory in sugar prices. Finally, the influence of delayed price, reserves and delayed reserves on production has been proven.
Keywords: sugar, world market, supply, demand, production, price, time series, regression analysis
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 463-471
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020463
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020463.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Hana Rysová
Author-Workplace-Name: Department of Information Technologies, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Author-Name: Karel Kubata
Author-Workplace-Name: Department of Information Technologies, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Author-Name: Jan Tyrychtr
Author-Workplace-Name: Department of Information Technologies, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Author-Name: Miloš Ulman
Author-Workplace-Name: Department of Information Technologies, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Author-Name: Martina Šmejkalová
Author-Workplace-Name: Department of Information Technologies, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Author-Name: Václav Vostrovský
Author-Workplace-Name: Department of Software Engineering, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 - Suchdol, Czech Republic
Title: Evaluation of electronic public services in agriculture in the Czech Republic
Abstract: The goals of the paper are to analyze the uptake and to evaluate the quality of electronic public services among Czech agricultural enterprises. A sample of 119 entrepreneurs in the agriculture from different regions in the Czech Republic was chosen. This research is based on the application of scientific analysis, synthesis and deduction. Descriptive statistics were calculated from the data obtained in the questionnaire survey. There were fifteen different electronic services examined in the survey. Respondents made a plain ordinal-scaled evaluation of all used services in terms of the frequency of use, usefulness, importance and quality. Working hypotheses about dependencies among rates of use of particular services and five factors (plant production, animal raising, hectares of land, number of employees, subsidies) were examined with regression analysis. Eleven statistically significant dependencies were proved between the number of hectares and electronic services, which means that with growing number of hectares of land the rate of use of particular electronic services increases. Electronic services provided at eAGRI Portal run by Czech Ministry of Agriculture were utilized the most among agricultural enterprises (each by more than 50 %) and electronic mail (79 %). eAGRI Portal services were assessed the best in terms of importance, usefulness and quality. Farmers and agricultural businesses in the Czech Republic are currently not obliged by any law to use any electronic service, and they can still opt for traditional paper mail or personal visit.
Keywords: eGovernment, agriculture, Czech Republic, electronic public services, evaluation of quality, eAGRI Portal
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 473-479
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020473
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020473.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Luboš Smutka
Author-Workplace-Name: Departmernt of Economy, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 Suchdol, Czech Republic
Author-Name: Michal Steininger
Author-Workplace-Name: Departmernt of Economy, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 Suchdol, Czech Republic
Author-Name: Mansoor Maitah
Author-Workplace-Name: Departmernt of Economy, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 Suchdol, Czech Republic
Author-Name: Eva Rosochatecká
Author-Workplace-Name: Departmernt of Economy, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 Suchdol, Czech Republic
Author-Name: Anna Belova
Author-Workplace-Name: Departmernt of Economy, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 Suchdol, Czech Republic
Author-Name: Salim Nassir
Author-Workplace-Name: Departmernt of Economy, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6 Suchdol, Czech Republic
Title: Retail food prices in the Czech Republic - the influence of selected factors
Abstract: During the last decade (2000-2010), we have witnessed an unprecedented rise in food prices, especially from the world and European market viewpoint. The article aims to analyze the development of prices in the food market in the Czech Republic and to identify the influence of global and European prices development on domestic food price development and price development of selected food products. The article focuses primarily on the sensitivity of Czech food price development and especially on sensitivity of the selected commodity aggregations price development on the global and European market price growth. Furthermore, it is analyzed the impact of changes in value added tax rate from 10% to 14% on food prices in general and then on the prices of selected food products in retails network. The results of the analysis are following. The Czech food market reacts sensitively to changes in food prices on the global market as well as on the EU market but the EU price development is determining for the CR. In terms of price response to change in the VAT rate, it appears that the growth rate is not absorbed on the production side but it is largely transferred to consumer prices. The selected food sample also showed high responsiveness in the development of prices to changes in the EU market prices but there are certain variations given by specifics of the Czech market.
Keywords: world, European Union, Czech Republic, market, food, price, development, change, analysis, influence, correlation, flexibility, value added tax (VAT), impacts
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 481-492
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020481
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361020481.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Lucie Sychrová
Author-Workplace-Name: Institute of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Title: Measuring the effectiveness of marketing activities use in relation to company size
Abstract: The aim of this paper is to research the relationship between measurements of effectiveness of marketing activities and company size. An analysis of the economic sources, professional publications, analysis and reports of previous research shows that the concept of measuring of effectiveness is one of the key themes, which economists always pay much attention. It is a criterion that helps to rationally decide on the use limited resources to meet the needs that are not limited. This topic deals with numerous domestic and foreign literatures. The authors are not only different concepts of effectiveness, but also the using terminology. There are multiple definitions of terms "effectiveness" For the same purpose and meaning. The same concept is often defined semantically different. Therefore, every company has a strong interest to be in all their activities more effectively than the competition. Logical response to changes and requirements of nowadays is using a combination of lot of methods to measure marketing effectiveness. Methods used for this article includes two phases. The first it was gained date by primary research, using a structure questionnaire and processed by statistical software SPSS. Research sample consists 115 companies operating in the Czech environment, which was chosen at random. There is investigated the correlation between measuring the effectiveness of marketing activities and company size. The second part investigated the dependence between the choice of metrics used to measure the effectiveness and company size. The results of the research showed that there is no correlation between measuring the effectiveness of marketing activities and company size. The value of Pearson Chi-Square test is greater than 0.05, it is 0.187. We can presume that dependency does not exist or it is small for these. Value of Symmetric measures is 0.432, which means that the intensity tends to be small rather than high.
Keywords: company size, effectiveness, metrics, marketing, marketing activities, marketing goals
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 493-500
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020493
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Template-Type: ReDIF-Article 1.0
Author-Name: Stanislav Škapa
Author-Workplace-Name: Department of Economy, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic
Author-Name: Tomáš Meluzín
Author-Workplace-Name: Department of Economy, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic
Author-Name: Marek Zinecker
Author-Workplace-Name: Department of Finance, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic
Title: A critical evaluation of risk-return characteristics of environmentally focused stock's companies
Abstract: The objective of the paper is to critically evaluate and determine risk-return profile environmentally focused stock's companies which are covered by STOXX Global ESG Environmental Leaders Index and whether this index should be taken in as an independent asset class of investments portfolio for its risk-return improvement. This paper gives an empirical view on the ex-post asset classes characteristics focused mainly on risk side of investment.
Keywords: environment, investment, stock's companies, risk-return
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 501-506
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020501
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Template-Type: ReDIF-Article 1.0
Author-Name: Jelena Titko
Author-Workplace-Name: Faculty of Engineering Economics and Management, Riga Technical University, LV-1048 Riga, Latvia
Author-Name: Natalja Lace
Author-Workplace-Name: Faculty of Engineering Economics and Management, Riga Technical University, LV-1048 Riga, Latvia
Author-Name: Konstantis Kozlovskis
Author-Workplace-Name: Faculty of Engineering Economics and Management, Riga Technical University, LV-1048 Riga, Latvia
Title: Service quality in banking: developing and testing measurement instrument with Latvian sample data
Abstract: The paper highlights the importance of managing service quality in banking that can positively affect customer satisfaction. The goal of the given study is to develop an instrument for measuring service quality perceived by Latvian banks' retail customers and to determine the most important contributors to customer satisfaction. To achieve this purpose, randomly selected customers of Latvian banks were surveyed, using the authors' developed questionnaire. The proposed instrument was tested for reliability and validity, using techniques of confirmatory factor analysis. Exploratory factor analysis yielded five service quality dimensions (factors) that allowed constructing customer satisfaction factor model EPICA: E - expenses, P - product, I - image, C - competence and emotional intellect, A - access. The subsequent correlation analysis revealed that the strongest relationship is between customer satisfaction and C factor. The results of the current research are crucially important for Latvian banks' executives because the majority of previous studies in the related field offered measurement scales adequate for measuring service quality in other industries. Besides, the proposed questionnaire is exclusively developed for Latvia and considers Latvian banking sector specifics.
Keywords: retail banking, service quality, factor analysis, EPICA model
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 507-515
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020507
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Template-Type: ReDIF-Article 1.0
Author-Name: Karel Tomšík
Author-Workplace-Name: Department of Economy, Czech University of Life Science Prague, Kamýcká 129, 165 21, Praha 6 Suchdol, Czech Republic
Author-Name: Luboš Smutka
Author-Workplace-Name: Department of Economy, Czech University of Life Science Prague, Kamýcká 129, 165 21, Praha 6 Suchdol, Czech Republic
Title: Selected aspects and specifics of the economic development in sub-Saharan Africa
Abstract: The paper examines the development of economies in the sub-Saharan region. It aims to identify particular development trends specific to the region. That means identifying changes which have occurred in the past five decades in following areas: development of the GDP value and structure, growth in the value of foreign trade, demographic growth, and changes in the value of GDP per capita. The results of the analysis show very constrained economic power of sub-Saharan region. Not only weak economy of the region but also a significant population growth is a problem. Increasing production and trade does not contribute effectively to elimination of high level of poverty and malnutrition which remains a long-term problem of the sub-Saharan region. In real terms, the GDP per capita was growing by less than 1 % in the period 1961-2010. Sub-Saharan region is highly dependent on cooperation with other world regions in its effort to increase economic growth and to improve the economic situation of own population. The GDP growth is thus very sensitive to GDP development in Europe and North America. Concerning the foreign trade, development of sub-Saharan trade is dependent on regions of the Southern and Eastern Asia, and Europe.
Keywords: sub-Saharan Africa, economy, GDP, structure, trade, GDP/capita, development, impact, external factors, internal factors, specifics, sensibility
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 517-528
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020517
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Template-Type: ReDIF-Article 1.0
Author-Name: Robert Zich
Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Author-Name: Jitka Veselá
Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Title: Competitive space demands accelerator and its impacts on importance and sustainability of competitive advantages
Abstract: A determined effort of companies to improve their potential of success-ability through a development of their own competitiveness is very significantly reflected in the nature of their competitive environment. A question can be asked: what changes are introduced and what their mechanism is. The main objective of this article has been to define a theoretical background to a principle of a competitive space demands accelerator and its impacts on deterioration and sustainability of competitive advantages. The methodology used is based upon a success-ability concept. The success-ability concept describes behavior of companies in the way which - from the point of an approach to competitiveness development - is able to identify specific features, frequently neglected by conventional approaches. Presented paper defines a mechanism of growing level of demands of competitive environment especially in the context of three key factors - company, its competitors and customers and their needs. The paper explains a paradox - an endeavor to gain higher level of advantage results in a rapid deterioration of new, achieved level of such advantage, in the sense of a lead over competitors, practically very soon after securing of such advantage.
Keywords: competitiveness, competitive advantage, success-ability concept, competitive space demands accelerator, competitive space, customer need
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 529-538
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020529
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Template-Type: ReDIF-Article 1.0
Author-Name: Iva Živělová
Author-Workplace-Name: Department of Regional and Business Economics, Faculty of Regional Development and International Studies, Mendel Univerzity in Brno, Tř. generála Píky 7, 613 00 Brno, Czech Republic
Author-Name: Michaela Crhová
Author-Workplace-Name: Department of Regional and Business Economics, Faculty of Regional Development and International Studies, Mendel Univerzity in Brno, Tř. generála Píky 7, 613 00 Brno, Czech Republic
Title: Organic food market in the Czech Republic
Abstract: The contribution provides partial results of the research focused on organic food, a product from organic farming. The total area of ecologically farmed areas in the Czech Republic permanently increases, however the offer of organic food is insufficient, in particular in view of their structure. Deficiency in organic food is being solved by imports. Distributors play an important role in the organic food market. In the Czech Republic the largest share from them is occupied by retail chains. Their share continues to grow to the detriment of other sales channels. One of the main factors affecting consumers' interest in organic food is its price. The comparison of organic food prices and prices of conventional food in the selected retail chains, Globus Czech Republic, limited partnership, SPAR Czech business company Pte., Tesco Stores CZ JSC, AHOLD Czech Republic JSC, BILLA Pte., and in organic food and healthy nutrition stores showed significantly higher prices. The smallest difference in prices can be monitored in the milk and milk products. On the contrary, the largest difference is in fruits, vegetables, eggs and jams. However, the consumers' awareness of organic food quality is at the same time increasing and the consumers are willing to pay for them a higher price.
Keywords: organic farming, organic food, organic food sale, organic food price
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 539-546
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020539
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Template-Type: ReDIF-Article 1.0
Author-Name: Petr Klusáček
Author-Workplace-Name: Department of Regional Development and Public Administration, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Tomáš Krejčí
Author-Workplace-Name: Department of Regional Development and Public Administration, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Stanislav Martinát
Author-Workplace-Name: School of Business Administration in Karviná, Silesian University in Opava, Univerzitní nám. 1934/3, 733 40 Karviná, Czech Republic
Author-Name: Josef Kunc
Author-Workplace-Name: Department of regional economics and administration, Masaryk University, Lipová 41a, 602 00, Brno, Czech Republic
Author-Name: Robert Osman
Author-Workplace-Name: Department of Geography, Masaryk University, Kotlářská 2, 611 37 Brno, Czech Republic
Author-Name: Bohumil Frantál
Author-Workplace-Name: Department of Geography, Masaryk University, Kotlářská 2, 611 37 Brno, Czech Republic
Title: Regeneration of agricultural brownfields in the Czech Republic - Case study of the South Moravian Region
Abstract: The paper deals with the regeneration of agricultural brownfields in the Czech Republic. The first part of paper introduces the issue and the most important results of the previous scientific researches. The second part describes the goal of paper and methodology of own research activities. The third part brings own analysis of the Czechinvest Agency dataset of the non-regenerated agricultural brownfields collected in period 2005-2007 updated for the case study area of the South Moravian Region according the dataset of the Regional Development Agency of the South Moravia (2010). The forth part pays attention to origin and potential location of agricultural brownfields in the South Moravian Region - the issue is demonstrated by using of the selected indicators showing decrease of agricultural production in this region. The fifth part brings the more detailed analysis of non-regenerated agricultural brownfields for the South Moravian Region. The six parts describes the selected examples of the regenerated agricultural brownfields. The final part contains discussion of main results and brings some recommendations which could be useful and inspiring for the different groups of stakeholders (e.g. owners, investors, representatives of public administration etc.) who are involved in process of the regeneration of agricultural brownfields.
Keywords: regeneration, agricultural brownfields, Czech Republic, South Moravian Region, best practices
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 549-561
Volume: 61
Issue: 2
Year: 2013
DOI: 10.11118/actaun201361020549
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