Template-Type: ReDIF-Article 1.0 Author-Name: Anna Afonina Author-Workplace-Name: Department of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, CzechRepublic Author-Name: Vladimír Chalupský Author-Workplace-Name: Department of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, CzechRepublic Title: Investigation of strategic management tools and techniques Abstract: The paper is focused on investigation of strategic managmene tools and techniques used by Czech companies. The quantitative approach was used for the analysis of strategic management tools and techniques. The aim of the quantitative approach was to collect and analyse data about the awareness, satisfaction and utilization of strategic management tools and techniques. The empirical research was conducted via a questionnaire survey of Czech companies. Empirical data were collected from 74 companies in Czech Republic. For the data entry and processing data were used the Statictical package for the Social Science (SPSS). The study presents four groups of tools and techniques based on the perceived results of manager's utilization and satisfaction. The most of the examined tools and techniques concentrated on the two groups: (1) power tools, this group include the tools and techniques with high level of utilization and high level of satisfaction; (2) rudimentary tools, which includes the tools and techniques with low satisfaction and low utilization. The Spearman rank order correlation coefficient was used to identify the relationship between utilization of strategic management tools and techniques and managerial awareness. The results provide essential information on the application of strategic management tools and techniques, and indicate the level of managerial awareness of strategic management tools and techniques. In addition the findings indicate a positive relationship between the utilization of strategic management tools and techniques and managerial awareness. Keywords: strategic management, tools, techniques, awareness, utilization Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 833-840 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040833 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040833.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040833.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0001.txt Handle: RePEc:mup:actaun:actaun_2013061040833 Template-Type: ReDIF-Article 1.0 Author-Name: Veronika Antošová Author-Workplace-Name: Department of Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Jana Stávková Author-Workplace-Name: Department of Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Dana Skálová Author-Workplace-Name: Department of Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Naďa Birčiaková Author-Workplace-Name: Department of Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Development and subsequent comparison of the cost of living in different social groups in Czech Republic Abstract: This paper deals with development and subsequent comparison of the cost of living in different social groups in the Czech Republic. There is an analysis performed using data available from entry of the Czech Republic into the European Union till 2011. For this purpose, it will be interesting to track those measures in a timeline including the period before the last economic crisis, during the crisis as well as after this event. The economic crisis began in 2007 and has significantly affected living conditions of many people, who had to change their consumer behaviour or lifestyle. In the file used for the analysis, the individuals are divided into different social groups (i.e. employees, self-employed, pensioners and unemployed). The paper is focused on individuals according to the division of expenditure COICOP (Classification of Individual Consumption by Purpose). As the second source of the performed analysis are taken the results of a sample survey EU-SILC (European Union Statistics on Income and Living Conditions) from 2005 till 2011. The paper considers mainly cost of living, but also household income because it is possible to determine from this indicator how much money households have left for other activities (as disposable income). The analysis is focused on whole set of individual households including low-income households at risk of poverty. According to widely used methodology within the European Union, households are considered to be at the risk of poverty if their income is lower than its median, which is 60%. Keywords: social group, EU-SILC, COICOP, cost of living, household income Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 841-847 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040841 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040841.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040841.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0002.txt Handle: RePEc:mup:actaun:actaun_2013061040841 Template-Type: ReDIF-Article 1.0 Author-Name: Renata Aulová Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague 6, Czech Republic Author-Name: Lenka Rumánková Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague 6, Czech Republic Author-Name: Miloš Ulman Author-Workplace-Name: Department of Information Technologies, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague 6, Czech Republic Title: Determinants of the result of economic activity of agricultural businesses of legal entities in the Czech Republic Abstract: This article deals with the result of economic activity of agricultural businesses of legal entities in the Czech Republic within the period of the years 2004-2010. First, the main factors that affect the result of economic activity are identified, and subsequently their effect is quantified. The analysis is based on sectional data from the databases of the Creditinfo company monitor and HBI Czech Republic; on average, 2314 businesses were examined within each year. The analysis showed a significant effect of only some factors, which were indicated as the main determinants of the result of economic activity. In the long-term, the decisive factors affecting the result of economic activity of agricultural businesses of legal entities in the Czech Republic can be considered to be primarily the level to which the business is equipped with assets and capital, and the capital intensity in general. Keywords: result of economic activity, agricultural business, legal entity, assets, capital Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 849-859 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040849 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040849.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040849.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0003.txt Handle: RePEc:mup:actaun:actaun_2013061040849 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: The process of implementing Competitive Intelligence in a company Abstract: It is a common occurrence in business practice that the management of a company, in an effort to jump-start the function of the Competitive Intelligence unit, makes a number of mistakes and errors. Yet it is not difficult to avoid these missteps and achieve the desired level of Competitive Intelligence activities in a purposeful and effective manner. The author believes that a resolution of this problem lies in his concept of Competitive Intelligence viewed as a system application discipline (like value analysis or value engineering), which is why he approaches the problem of actual implementation of Competitive Intelligence in a company by referring to standards ČSN EN 12 973 and ČSN EN 1325-2. The author then proposes his own procedure for implementing Competitive Intelligence in a company. He first describes the various ways of securing the Competitive Intelligence services. Depending on the manner of securing these services, it is necessary to choose the actual method of bringing Competitive Intelligence into the company. The author goes on to lists the essentials that every program of Competitive Intelligence implementation should have. The process of Competitive Intelligence implementation unfolds in three stages, those being: 1. Managerial preparation for the introduction of Competitive Intelligence. 2. Personnel-oriented and professional preparation for applying Competitive Intelligence. 3. Organizational preparation for the implementation and practice of Competitive Intelligence. In Discussion, the author points out the most common mistakes he encountered in practice when implementing the Competitive Intelligence function. Keywords: competitive intelligence, implementation process, forms of implementation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 861-866 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040861 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040861.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040861.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0004.txt Handle: RePEc:mup:actaun:actaun_2013061040861 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 Title: The problem of accounting methods in connection to company valuation Abstract: Valuation of a company is not only a calculation but it represents complex set of processes which are mutually interconnected and which are more or less important in the process of company valuation in dependence of the value category inquired. One of these processes is the financial analysis which objective is not only to prove, subsequently the strategic analysis, going concern of a company, but its outcomes are the starting-point of financial plan preparation that is needed in order to apply income-based methods of company valuation.It is generally accepted that results of financial ratios differ in implications of applied accounting methods. The objective of this paper is to frame an influence of accounting methods on the income-based value of a company while the stress is put on the methods of inventory measurement in the context of both, in context of the Czech accounting law as well as of the International Financial Reporting Standards. Keywords: accounting measurement, activity ratios, company valuation, income-based methods of valuation, inventories Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 867-872 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040867 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040867.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040867.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0005.txt Handle: RePEc:mup:actaun:actaun_2013061040867 Template-Type: ReDIF-Article 1.0 Author-Name: Nina Bočková Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic Title: Visegrad Four countries: evaluation in R&D sectors of performance Abstract: Competitiveness is currently being studied by many economic analyses. Generalization of the countries' competitiveness definition as a measure of understanding of the performance evaluation economies is important. Visegrad Four countries: Hungary, the Czech Republic, Slovakia and Poland were admitted to the European Union in May 2004. EU Member States must respect the common EU objectives. The European Union, as expressed in the strategy Europe 2020, is obliged to increase competitiveness, innovation, by introduction of modern technology and especially the growth R&D investment.Limited data to evaluate R&D expenditure: inconsistencies in the R&D support, the absence of data concerning the other means of financing in the sector BERD, limitations of statistical data on the number of innovations only to firms with R&D activities.The aim of this paper is to evaluate the development of R&D expenditures by sector of funding in the Visegrad Four countries in comparison with the values of the EU-27 and countries of Visegrad Four together. Keywords: gross domestic expenditure on R& D, Visegrad Four, increase competitiveness, financing sector R& Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 873-880 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040873 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040873.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040873.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0006.txt Handle: RePEc:mup:actaun:actaun_2013061040873 Template-Type: ReDIF-Article 1.0 Author-Name: Hana Bohušová Author-Workplace-Name: Department of Accounting and Taxes, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Patrik Svoboda Author-Workplace-Name: Department of Accounting and Taxes, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: The evaluation of new methodological approaches to lease reporting on the side of lessor Abstract: Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the development of standards based on the same principles. The cooperation is realised through a series of short term or long term projects. Revenue recognition and lease reporting projects represent priority areas of convergence. The development of methodological approaches for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activity in the area of lease reporting. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessor that will be affected by this change of methodology (financial position, comprehensive income statement) is the main aim of the paper. The impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach is evaluated as well. Keywords: lease, right of use, lessee, IFRS and US GAAP convergence Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 881-891 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040881 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040881.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040881.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0007.txt Handle: RePEc:mup:actaun:actaun_2013061040881 Template-Type: ReDIF-Article 1.0 Author-Name: Veronika Dvořáková Author-Workplace-Name: Department of Accounting and Taxes, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Are the tendencies of the race to the bottom real in the European Union? Abstract: The increasing globalization and integration of markets are one of the causes of tax competition. Even though tax competition may be beneficial for some countries, on the other hand for others states it may mean an erosion of their public budgets. The Member States are therefore forced to compete for a capital by a reducing of the tax burden (especially a cutting of the corporate effective tax rates) to don't lose their tax bases. At present time of the debt crisis, when most of the Member States look for a solution to a balance of their deficit budgets, there a question arises whether a tendency towards a cutting of corporate effective tax rates does not lead to a race to the bottom and the erosion of their public budgets. In this context, the aim of this paper is to answer whether the race to the bottom is real in the European Union. This paper empirically evaluates the level of the race to the bottom in the European Union and using panel analysis it verifies on a sample of 27 Member States over the period 1998 to 2010 whether the tendencies of the race to the bottom are real. According to the panel analysis this paper concludes that the tendencies of the race to the bottom are particularly evident in the new Member States, i.e. in the EU-12 countries, while for the old Member States, i.e. for the EU-15 countries, the race to the bottom cannot be statistically confirmed. Keywords: tax competition, race to the bottom, corporate effective tax rates, foreign direct investment, panel analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 893-898 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040893 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040893.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040893.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0008.txt Handle: RePEc:mup:actaun:actaun_2013061040893 Template-Type: ReDIF-Article 1.0 Author-Name: Roman Fiala Author-Workplace-Name: Department of economic studies, College of Polytechnics Jihlava, Tolstého 16, 586 01 Jihlava, Czech Republic Author-Name: Martin Prokop Author-Workplace-Name: Department of mathematics, College of Polytechnics Jihlava, Tolstého 16, 586 01 Jihlava, Czech Republic Title: The relationship among reputation, inter-organizational trust and alliance performance Abstract: The article deals with an investigation of the relationship between reputation of the invoicing central office, trust in it, and performance of the retail alliance. Using data obtained in a questionnaire survey in 259 organizations, which are members of alliances, we found the relationship between reputation and alliance performance, mediated by the trust. Also, the statistically significant positive relationship between reputation of the invoicing central office and trust in it and the statistically significant positive relationship between trust and alliance performance were confirmed. The structural equation modelling technique was used in the calculations. The calculated model fit indices (CFI, NNFI) with values over 0.9 demonstrate a very good quality of the model. Keywords: reputation, trust, alliance performance, retail alliance, structural equation modeling Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 899-908 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040899 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040899.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040899.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0009.txt Handle: RePEc:mup:actaun:actaun_2013061040899 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Hron Author-Workplace-Name: Department of Management, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6, Czech Republic Author-Name: Tomáš Macák Author-Workplace-Name: Department of Management, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6, Czech Republic Title: Application of design of experiments to welding process of food packaging Abstract: Design of experiments is one of the many problem-solving quality tools that can be used for various investigations such as finding the significant factors in a process, the effect of each factor on the outcome, the variance in the process, troubleshooting the machine problems, screening the parameters, and modeling the processes. The objectives of the experiment in this study are two-fold. The first objective is to identify the parameters of food packaging welding, which influence the response strength of a weld. The second objective is to identify the process parameters that affect the variability in the weld strength. The results of the experiment have stimulated the engineering team within the company to extend the applications of DOE in other core processes for performance improvement and variability reduction activities. Keywords: food packaging, welding process, 2k full factorial design, optimization, interaction in processes Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 909-915 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040909 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040909.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040909.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0010.txt Handle: RePEc:mup:actaun:actaun_2013061040909 Template-Type: ReDIF-Article 1.0 Author-Name: Jiří Hřebíček Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Jiří Kalina Author-Workplace-Name: Research Centre for Toxic Compounds in the Environment (RECETOX), Faculty of Science, Masaryk University, Kotlářská 267/2, 611 37 Brno, Czech Republic Author-Name: Jana Soukopová Author-Workplace-Name: Department of Public Economics, Faculty of Economics and Administration, Masaryk University, Lipová 507/41a, 602 00 Brno, Czech Republic Title: Integrated economic model of waste management: Case study for South Moravia region Abstract: The paper introduces and discusses the developed integrated economic model of municipal waste management of the Czech Republic, which was developed by authors as a balanced network model for a set of sources (mostly municipalities) of municipal solid waste connected with a set of chosen waste treatment facilities processing their waste. Model is implemented as a combination of several economic submodels including environmental and economic point of view. It enables to formulate the optimisation problem in a concise way and the resulting model is easily scalable. Model involves submodels of waste prevention, collection and transport optimization, submodels of waste energy utilization (incineration and biogas plants) and material recycling (composting) and submodel of landfilling. Its size (number of sources and facilities) depends only upon available data. Its application is used in the case study of the South Moravia region with verification of using time series waste data. The results enable to improve decision making in waste management sector. Keywords: economic model, waste management, municipal waste, optimization Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 917-922 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040917 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040917.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040917.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0011.txt Handle: RePEc:mup:actaun:actaun_2013061040917 Template-Type: ReDIF-Article 1.0 Author-Name: Vladimír Hyánek Author-Workplace-Name: Department of Public Economics, Faculty od Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Author-Name: Marie Hladká Author-Workplace-Name: Department of Public Economics, Faculty od Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Title: Philanthropic behaviour and motives Abstract: Even though philanthropy tends to be considered a sociological theme rather than an economic one, it poses a number of questions that challenge economists as well. We chose to address the following: How can economists contribute to the theories related to philanthropy? We examine some terms that are used in public economics theory and use them to explore the issues of philanthropy like Samaritan's Dilemma, the Prisoner's Dilemma, and the Free-Rider Problem, which we consider to be interesting and inspiring (Stone, 2008). We have to find and identify the social values of donors and volunteers rather than their economic values, because economists are not fully able to explain empathy, altruism, and helpful behaviour using traditional economic principles (Rutherford, 2008).The theoretical frame is supported by relevant empirical data. Before starting a large-scale survey, we decided to conduct smaller pre-research probes into people's attitudes towards altruism, philanthropy, and giving. Even though our sample was not fully representative, the responses that we collected generated interesting findings about people's views and attitudes. The first wave of data was collected between February and April 2009; the second wave between February and April 2010.Because of this pilot research mission and because of the budget restriction too, the non-representative sample of 823 respondents has been used; students of our Public Economics study programme were used as interviewers. They have also obtained a proper training of the professional sociologist.Students utilized the face to face interviewing method; non-standardized questions were immediately recorded into the reply form. Questions were divided into three groups with typical characteristics. The first one focuses on personal (individual) motives for financial donating (only financial gifts for non-profit organizations). Second part examines the attitudes of individual towards the non-profit sector and its transparency, while the third part analyses the profile of particular groups of donors, which are stratified according to selected characteristics as age, field of activity, income level, etc.This paper deals with the second group of questions. Because of the limited representativeness of the sample, the data are not linked to other observed socio-demographic characteristics and indicators (although we have collected them).Currently we are working on similar, but fundamentally extended and representative survey. In this paper presented preliminary research should serve basically as a reference for identifying dominant donor strategies, motives and attitudes. Keywords: philanthropy, charity, altruism, public economics, motivation, not-for-profit Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 923-933 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040923 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040923.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040923.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0012.txt Handle: RePEc:mup:actaun:actaun_2013061040923 Template-Type: ReDIF-Article 1.0 Author-Name: Helena Chládková Author-Workplace-Name: Department of Management, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Success factors of agricultural company Abstract: This paper focuses on developing a proposal to eliminate weaknesses in medium-sized farm and thus improving its market position. To determine the position of company's products due to the competition, a BCG Matrix (Boston Consulting Group Matrix) was used. Financial Ratio Analysis was used to identify company's financial situation. With the help of the situational analysis of the company's internal environment, success factors, strengths and weaknesses were defined. Further the proposals were designed to remove the selected weaknesses. In the farm was identified the following strengths: quality of managers, long-term and stable customer-supplier relationships, selling commodities at optimum moisture content and purity, the use of subsidies and high milk yield cows. A weakness was mainly breeding pigs, missing website, company profitability and obsolete buildings. Amongst others was suggested to create website for the farm. Keywords: success factors, strengths, weaknesses, BCG matrix Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 935-940 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040935 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040935.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040935.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0013.txt Handle: RePEc:mup:actaun:actaun_2013061040935 Template-Type: ReDIF-Article 1.0 Author-Name: Natalia Ishchukova Author-Workplace-Name: Department of Economics, Czech University of Life Sciences Prague, 165 21 Prague, Czech Republic Author-Name: Luboš Smutka Author-Workplace-Name: Department of Economics, Czech University of Life Sciences Prague, 165 21 Prague, Czech Republic Title: Revealed comparative advantage of Russian agricultural exports Abstract: This paper studies the issue of revealed comparative advantage in the case of the Russian foreign trade in agricultural products and foodstuffs. The objective of this study is to analyze specialization and the competitive performance of the Russian agricultural sector and to determine whether or not patterns of comparative advantage for Russia have undergone significant changes over the period 1998-2010.The analysis is performed using several measures of revealed comparative advantage: classical Balassa's index, Vollrath's index and Lafay index.Balassa's index identified a group of products, which has relatively stable comparative advantage during the whole period. Among those products we can count cereals (wheat, barley, etc.), their by-products (for example bran of wheat) and products of their processing (cereals preparations, etc.), as well as oilseeds, vegetable oils and chocolate.Vollrath's index showed that the number of products that have revealed competitive advantage was steadily growing during the period.Lafay index, used in the analysis by regions, showed that Russia has comparative advantages in relation to CIS countries and Asian countries due to its geographical location and good trade relations.Primary products have the comparative advantage in relation to EU and Asian countries. In relation to the Commonwealth of Independent States and Americas on the contrary the processed products have comparative advantages, while the most of primary products have comparative disadvantage.In relation to the whole world, analysis has also revealed a shift of comparative advantage from by-products (e.g. bran of wheat, sunflower cake etc.) in 1998-2001 to primary products in 2002-2010 (wheat, barley, whole cow milk, sunflower seed etc.). Keywords: "revealed" comparative advantage, agricultural products, foodstuffs, foreign trade, Russia Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 941-952 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040941 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040941.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040941.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0014.txt Handle: RePEc:mup:actaun:actaun_2013061040941 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Janků Author-Workplace-Name: Department of Law and Social Sciences, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: The legal consequences of the breach of pre-emption right Abstract: Pre-emption right may be agreed in the contract on sale as one of the collateral clauses. General rules concerning the pre-emption right are included in the Civil Code. These general rules apply in both the pre-emptive right stipulated in the contract between the parties (the contractual right of first refusal), as well as for pre-emptive right arising under the law (statutory right of first refusal). It can also be used in the field of commercial obligations. Generally speaking we can state that the legislation concerning the pre-emption rights is very austere, unsystematically arranged and therefore allowing for too broad interpretation with undefined limits. It means at the same time a considerable legal uncertainty in its application. Participants of the legal relationship may often find only subsequently through the case law in which cases the violation of pre-emption law occurred. The aim of this paper is to analyse individual cases of violation of pre-emptive rights, both pre-emptive right with effects of an obligation and pre-emptive rights with effects of right in rem. Keywords: pre-emption right, claims of the entitled person, infringement of pre-emption right, relative nullity Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 953-959 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040953 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040953.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040953.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0015.txt Handle: RePEc:mup:actaun:actaun_2013061040953 Template-Type: ReDIF-Article 1.0 Author-Name: Simona Jirásková Author-Workplace-Name: University of Economics, Prague, Faculty of Finance and Accounting, Department of Financial Accounting and Auditing, nám. W. Churchilla 4, 130 67 Praha 3, Czech Republic Title: Range of data reported to the requirements of the IAS 12 and impact of the IFRS adoption for tax purposes in the tax collection of the Czech Republic Abstract: An issue of relationship between corporate income tax and accounting is one of the most discussed at present. Until recently the tax base was derived from the accounting profit defined in the Czech accounting law. But from 2004 there are companies which have to use IFRS in bookkeeping and financial reporting and from the perspective of the Czech accounting law they do not care about Czech accounting regulation. On the other hand Czech tax regulation has not accepted this change in the field of European accounting harmonization and still directs to pay tax on the basis of Czech accounting regulation for all entities. Fear of adverse change in tax collection is one of the main reasons why the Czech Tax Administration does not allow to pay income tax under profit or loss patterned on IFRS. The most important goal of this work is to characterize the relationship between accounting profit or loss under IFRS and the tax base of income and to find out the impact of taxation under profit in accordance with IFRS in total tax collection. Basic sample of all analyses consists of 35 accounting entities which mandatorily use IFRS and this sample was also confronted with a list of 106 major payers of income tax published yearly by the Ministry of Finance of the Czech Republic for the needs characterization of the relationship of profit under IFRS and the tax base of income. Keywords: International Financial Reporting Standards, tax base of income, tax collection, relation between tax and accounting, Czech Tax Administration, accounting profit or loss, effective tax rate Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 961-966 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040961 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040961.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040961.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0016.txt Handle: RePEc:mup:actaun:actaun_2013061040961 Template-Type: ReDIF-Article 1.0 Author-Name: Radek Jurčík Author-Workplace-Name: Department of Law and Social Science, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Case C-454/06, Pressetext Nachrichtenagentur v Austria - legal and economic aspects. Solutions for public administration? Abstract: The overall question of when amendments to an existing agreement are to be regarded as constituting a new award of a public contract has not come before the ECJ. The Pressetext case and decision's practice in the Czech Republic has solved this question: In order to ensure transparency of procedures and equal treatment of tenderers, amendments to provisions of a public contract during the currency of the contract constitute a new award of a contract when they are materially different in character from the original contract and, therefore, are such as to demonstrate the intention of the parties to renegotiate the essential terms of that contract. We can say that for this purpose an amendment to a public contract may be regarded as 'material' when: it introduces conditions which, had they been part of the initial award procedure, would have allowed for the admission of tenderers other than those initially admitted, or would have allowed for the acceptance of a tender other than the one initially accepted, it extends the scope of the contract considerably to encompass services not initially covered and it changes the economic balance of the contract in favour of the contractor in a manner which was not provided for in the terms of the initial contract. Keywords: public procurement procedures, court of justice of the European Union, public procurement, contract amendment, changes of public contracts, variation clauses Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 967-971 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040967 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040967.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040967.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0017.txt Handle: RePEc:mup:actaun:actaun_2013061040967 Template-Type: ReDIF-Article 1.0 Author-Name: Jozef Kapusta Author-Workplace-Name: Department of Computer Science, Constantine the Philosopher University in Nitra, Tr. A. Hlinku 1, 949 74 Nitra, Slovakia Author-Name: Anna Pilková Author-Workplace-Name: Department of Strategy and Entrepreneurship, Commenius Univeristy in Bratislava, Šafárikovo nám. 6, 818 06 Bratislava, Slovakia Author-Name: Michal Munk Author-Workplace-Name: Department of Computer Science, Constantine the Philosopher University in Nitra, Tr. A. Hlinku 1, 949 74 Nitra, Slovakia Author-Name: Peter Švec Author-Workplace-Name: Department of Computer Science, Constantine the Philosopher University in Nitra, Tr. A. Hlinku 1, 949 74 Nitra, Slovakia Title: Data pre-processing for web log mining: Case study of commercial bank website usage analysis Abstract: We use data cleaning, integration, reduction and data conversion methods in the pre-processing level of data analysis. Data processing techniques improve the overall quality of the patterns mined. The paper describes using of standard pre-processing methods for preparing data of the commercial bank website in the form of the log file obtained from the web server. Data cleaning, as the simplest step of data pre-processing, is non-trivial as the analysed content is highly specific. We had to deal with the problem of frequent changes of the content and even frequent changes of the structure. Regular changes in the structure make use of the sitemap impossible. We presented approaches how to deal with this problem. We were able to create the sitemap dynamically just based on the content of the log file. In this case study, we also examined just the one part of the website over the standard analysis of an entire website, as we did not have access to all log files for the security reason. As the result, the traditional practices had to be adapted for this special case. Analysing just the small fraction of the website resulted in the short session time of regular visitors. We were not able to use recommended methods to determine the optimal value of session time. Therefore, we proposed new methods based on outliers identification for raising the accuracy of the session length in this paper. Keywords: association rules, web log mining, business intelligence, financial regulation, market discipline, data preprocessing methodology Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 973-979 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040973 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040973.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040973.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0018.txt Handle: RePEc:mup:actaun:actaun_2013061040973 Template-Type: ReDIF-Article 1.0 Author-Name: Zuzana Kučerová Author-Workplace-Name: Department of Economic Policy, Faculty of Economics VŠB-Technical University of Ostrava, Sokolská tř. 33, 701 21 Ostrava 1, Czech Republic Title: Financial and trade integration in the EU countries Abstract: Because of the creation and enlargement of the Eurozone, the importance of monetary integration is increasing and is the subject of a number of theoretical and empirical studies. The adoption of a common currency has to be accompanied by financial market integration. The aim of the paper is to assess the relationship between financial and trade integration in the EU member countries (divided into three subsamples: EU27, EU10, and EU17) over the period 1993-2012 (and two subperiods 1993-2007 and 2008-2012). We use quantity-based measures of financial integration derived from the countries' international investment positions with a view to the foreign trade and the method of correlation analysis (including the moving correlation method). We conclude that the progress in financial integration was smaller in the EU10 countries compared to the EU16 countries, i.e. the pace of financial integration was higher in the EU16 countries than in the EU10 countries. The process of trade integration in all EU countries was not as fast as the process of financial integration. We also conclude that there is a linear association between financial and trade integration in the pre-crisis period (1993-2007), especially in the EU10 countries (compared to the EU16 countries). However, this relationship was seriously weakened by the financial crisis. Financial and trade integration are interconnected processes and should not be assessed separately. However, world trade (and thus financial integration) can be undermined by limiting trade finance as a result of tightening financial regulation and supervision after a decade of loose regulation and supervision (e.g. by the implementation of the Basel III capital framework). Keywords: financial integration, foreign trade, international investment position Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 981-993 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040981 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040981.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040981.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0019.txt Handle: RePEc:mup:actaun:actaun_2013061040981 Template-Type: ReDIF-Article 1.0 Author-Name: Jolana Kvíčalová Author-Workplace-Name: Department of Economics, Moravian University College Olomouc, Jeremenkova 1142/42, 772 00 Olomouc, Czech Republic Author-Name: Jan Široký Author-Workplace-Name: Department of Acconting, Faculty of Economics, VSB-Technical University Ostrava, Sokolská 33, 701 21 Ostrava 1, Czech Republic Title: Quantification of factors influencing the difference in household income in the Czech Republic Abstract: Income inequalities, resulting from different income of economic entities and the level of redistribution (especially the amount and structure of taxes on one hand and transfer payments on the other) and peculiarities of the market economy, have been increasing.Within the context of the economic crisis, the pressure (proved by election results in many countries) to alleviate such differences, or at least to stop their deepening has been strengthening. The analysis of the increased income differentiation gets into attention of the theory of public finance.The paper theoretically deals with the ways of measuring such inequalities and then it focuses on the factors that may be regarded as significant for increasing income differences in particular conditions of the Czech Republic within the years 2006-2011 for the selected types of households. Based on the preliminary description, deduction and induction, the research objective was to determine, using the mathematic and statistical methods, the relevancy and - where appropriate - the level of dependence of the analyzed effects on particular elements of household income. Keywords: finance, income inequality, redistribution, Lorenz curve, Gini coefficient, household income, unemployment Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 995-1003 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361040995 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040995.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361040995.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0020.txt Handle: RePEc:mup:actaun:actaun_2013061040995 Template-Type: ReDIF-Article 1.0 Author-Name: Lubor Lacina Author-Workplace-Name: Department of Finance, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Jan Vavřina Author-Workplace-Name: Department of Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: The impact of financial and economic crisis on SME's in Greece and Ireland Abstract: The impact of financial and economic crisis influencing economic development in EU countries is analysed predominately on macroeconomic level. Major part of economic studies analyse the effect of crisis on both real and potential economic growth, unemployment, inflation and debt dynamic. However the effects of the crisis are visible also at microeconomic level. The economic results of businesses are significantly influenced by the negative macroeconomic development at both national and international level. Both decrease in potential growth and purchasing power due to economic recession and more restrictive fiscal policy have a direct impact on aggregate demand and thus the microeconomic sector as whole. Additional source of problems is connected with banking sector crisis and the access to financing mainly for small and medium-sized enterprises (SME's). The aim of the paper is to fill the gap in economic research and to analyse the impact of the ongoing crisis on business entities in selected eurozone member countries. Authors selected two eurozone member countries from EU periphery (Greece and Ireland). Both countries are severely hit by economic crisis and authors suppose that also their business sector will be significantly influenced. However author believes that the structural differences will lead over the time in faster recovery of Irish businesses in contrast to the Greek one.We create dataset using Amadeus database which contains the harmonized data about statistically significant set of business in selected countries. Authors then sorting the data according selected variables such as size of the company, NACE categorization and comparative indicators of individual business economic performance, namely representatives of indicators groups profitability, solvency, liquidity and indebtedness/financial structure of business entities. For the purpose of analysis authors analyse the data series three years before the crisis (2005, 2006 and 2007) and the three years of crisis (2008, 2009 and 2010). The dataset consists of 3,567 business entities in both observed countries. In the study we use the cluster analysis to detect some basic patterns and trends in business sector in terms of homogeneity within dataset. Based on the results of microeconomic environment analysis (impact of crisis and national economic policies) authors assess the optimal reaction of economic policy (both national and EU) to improve the condition of businesses which authors believe are the source of future economic recovery. Keywords: economic crisis, financial analysis, eurozone, quantitative research, SME's, economic policy Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1005-1016 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041005 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041005.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041005.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0021.txt Handle: RePEc:mup:actaun:actaun_2013061041005 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Mikušová Author-Workplace-Name: Department of Law and Social Sciences, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: EU Courts' review of decisions imposing fines in EU state aids cases Abstract: The aim of this article is to provide a comprehensive view on the application of the principle of proportionality in the Commission's decisions imposing fines in the area of state aids as well as the EU courts exercise of the jurisdiction over these decisions.The primary and secondary sources of law and the case law would be investigated in this article. The author would like to briefly describe the historical background of the application of the principle of proportionality and by analysing the case law follow the evolvement of the application of the principle. The study should bring the answer on question whether the rule of law (in this case principle of proportionality) is safeguarded enough by the courts review of the decisions imposing fines. Keywords: state aid, court review, principle of proportionality, fines Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1017-1021 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041017 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041017.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041017.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0022.txt Handle: RePEc:mup:actaun:actaun_2013061041017 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: Ivana Rábová Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Classical Process diagrams and Service oriented Architecture Abstract: SOA (Service Oriented Architecture) has played in the last two decades a very useful role in the design philosophy of the target software. The basic units of software for which the mentioned philosophy is valid are called services. Generally it is counted that the advance implementation of services is given by using so-called Web services that are on the platform of the Internet 2.0. Naturally, there has been counted also with the fact that the services will be used in software applications designed by professional programmers. Later, the concept of software services was supported by the enterprise concept of the SOE type (Service oriented Enterprise) and by the creation of the SOA paradigm.Many computer scientists, including Thomas Erl - doyen of SOA, do not understand SOA either as an integrated technology or as a development methodology. Proofs of this statement are in the following definitions.SOA is a form of technology architecture that adheres to the principles of service - orientation. When realized through the Web services technology platform, SOA establishes the potential to support and promote these principles throughout the business processes and automation domains of an enterprise (Erl, 2006). Thomas Erl (Erl, 2007) has expressed the idea of SOA implementation using the following definition.SOA establishes an architectural model that aides to enhance the efficiency, agility, and productivity of an enterprise by positioning services as the primary means through which solution logic is represented in support of the realization of strategic goals associated with service-oriented computing. Nevertheless the key principles, on which SOA is constructed (Erl, 2006), are not significantly reflected in any of the previous definitions. Some of the mentioned principles are still included at least in the more free definitions of SOA, for example (Barry, 2003).A service-oriented architecture is essentially a collection of services. These services communicate with each other. The communication can involve either simple data or it could two or more services coordinating some activity. From the above mentioned we can pronounce a brief description of SOA. "SOA is an architectural style for consistency of business process logic and service architecture of the target software."It is a complex of means for solution of special analysis, design, and integration of enterprise applications based on the use of enterprise services. The service solutions of the classic business process logic are, of course, based on the application of at least seven key principles of SOA (free relations, service contract, autonomy, abstraction, reusing, composition, no states). Key attributes of SOA are verbally described in (Erl, 2006). They are so important that a separate article should be devoted to their nature and formalization. On the other hand, there is also clear that each service solution of business logic should respect the principles published in SOA Manifesto, 2009, which are essentially derived from the key principles of SOA.In many publications there are given the SOA reference models usually composed of several layers (presentation layer, business process layer, composite services layer, application layer) giving a meta idea of SOA implementation. Perfect knowledge of the business process logic is a necessary condition for the development of a proper service solution. The different types of business processes should be described in the necessary details and contexts.Interestingly, the SOA paradigm does not provide its own method of finding and describing business processes by giving a layered transparent business process diagram. On the other hand, the methodology provides deep understanding of not only the characteristics of services, but also their functionality and implementation of the key principles of SOA (Erl, 2006).Let us assume that the required process diagrams can be achieved by using some of the advanced methods and descriptions. Among many other methods and description, we can introduce for example methods as Eriksson-Penker Business Extensions, ARIS, BORM (Business Object Relation Modeling) and description as BPMN (Business Process Modeling Notation).This offers the idea of using these methods and descriptions for the SOA paradigm for the purposes of process models conversion into schemes of services with built-in orchestration. Conversion of transformations should be based on the knowledge of two artifacts. The first is the output artifact - everything what diagram process provides for the target service scheme and the second is the input artifact - all what service schemes need.The issue of conversion transformations is the main topic of this contribution. Their implementation will allow software companies to move forward in the creation of service production and it gives a new view of the enterprise functionality in a service solution to company management. Keywords: process, process diagram, enterprise service, SOA (Service oriented Architecture), service orchestration, process diagram conversion Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1023-1032 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041023 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041023.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041023.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0023.txt Handle: RePEc:mup:actaun:actaun_2013061041023 Template-Type: ReDIF-Article 1.0 Author-Name: Nikola Najman Author-Workplace-Name: Research Centre, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Petr Rozmahel Author-Workplace-Name: Research Centre, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Business cycle coherence and OCA endogeneity testing during the integration period in the European Union Abstract: The paper deals with assessing the EU from the new optimum currency area theory perspective. It focuses on measuring of the business cycle coherence applying the composite indicators of output gap similarity and synchronicity. Static as well as dynamic business cycle analysis is applied in the paper. In addition, the OCA endogeneity hypothesis is tested based on results of the business cycle coherence analysis. The results show high general coherence of the business cycles across the EU countries in terms of synchronicity measures. Detailed analysis of the output gap similarity indicates differences in the scale of cyclical deviations and impact of shocks in individual countries in the EU. Also the ability to cope with the crisis as a kind of external shock differs in the EU countries. The results do not provide a clear evidence of the OCA endogeneity hypothesis related to the Euro area member and non-member countries. Keywords: business cycle coherence, Euro area, global financial crisis, optimum currency area theory Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1033-1040 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041033 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041033.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041033.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0024.txt Handle: RePEc:mup:actaun:actaun_2013061041033 Template-Type: ReDIF-Article 1.0 Author-Name: Josef Navrátil Author-Workplace-Name: Department of Economics, Faculty of Economics, University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic Author-Name: Kamil Pícha Author-Workplace-Name: Department of Trade and Tourism, Faculty of Economics, University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic Title: Factors influencing the imposition of a charge on the entrance to the interpretive trails in the large protected areas Abstract: The aim of this paper is to assess the relation between the character of the interpretive trail and the imposition of a charge on the entrance. This was done using the discrete choice experiment that involves eight attributes, seven of which are with three levels: the overall character of the trail, the way that the route signs are used in the terrain, the ways of providing information, the length of the trail, the way of the routing, the focus of the trail, and the price of the entrance. There is also one with two levels that involves the existence of the places for rest. The fractional factorial design was used (the orthogonal main effects plan) and the Multinomial Logit Model was used in analyzing the data. The 2,830 choices were done by random sampled visitors from eight tourist locations in the Tourist Regions of the Šumava Mts. and South Bohemia during the summer season 2012. The impact of the character of the trail was especially detected in the model. Except for that, the equipment of the trail and its length have had the fundamental impact on the choice of the trail as well. Those longer and worse equipped trails have a significantly lower degree of utility for the respondents. What is quite surprising is that the respondents refused the ecotourism elements of the interpretive trails, such as the possibility of going through the trail on horseback or the accompaniment of an expert who would provide some comments, as it is common to do this at historical attractions within those sightseeing paths. Keywords: interpretive trail, tourism, price, entrance fee, South Bohemia Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1041-1049 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041041 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041041.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041041.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0025.txt Handle: RePEc:mup:actaun:actaun_2013061041041 Template-Type: ReDIF-Article 1.0 Author-Name: Danuše Nerudová Author-Workplace-Name: Department of Accounting and Taxes, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Taxing of financial sector as possible own resource of EU budget Abstract: The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008. European Commission concluded that EU should lead the efforts to introduce system of levies or taxies on financial institutions. EU member states individually committed to support the financial sector for a total about EUR 4.6 trillion (i.e. 39% of EU-27 GDP in 2009). Those public interventions have significant budgetary consequences (strongly felt in Greece, Spain or Italy) and imposes a heavy burden on the present and future generations. Therefore there is a strong consensus not only on the level of the European Union but also internationally, that financial sector should contribute to the public finance more fairly. As a reaction on costs of the financial crisis which was paid out from the public money, some of the countries immediately introduced temporary measures in order to collect back paid out money. The aim of the paper is to research the possibility of financial sector taxation, to discuss the proposal of the European Union on the introduction of financial transaction tax on EU level and through the multi-criteria analysis to research, whether this type of the tax is suitable as an own resource of EU budget. Keywords: financial transaction tax, financial activities tax, budget, European Union Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1051-1060 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041051 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041051.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041051.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0026.txt Handle: RePEc:mup:actaun:actaun_2013061041051 Template-Type: ReDIF-Article 1.0 Author-Name: Kamil Pícha Author-Workplace-Name: Department of Trade and Tourism, Faculty of Economics, University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic Author-Name: Ladislav Skořepa Author-Workplace-Name: Department of Landscape Management, Faculty of Agriculture, University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic Author-Name: Josef Navrátil Author-Workplace-Name: Department of Biological Disciplines, Faculty of Agriculture, University of South Bohemia in České Budějovice, Studentská 13, 370 05, České Budějovice, Czech Republic Title: Assessment of the results of the strategic orientation on regional and local products in food retail Abstract: The aim of this paper is to assess if there is a difference in food choice behaviour between regular customers of stores of the retail chain Terno and other consumers. Consequently, the paper aims to discover, if the strategy formulated by the consumer co-operative Jednota České Budějovice was a good strategy. The core of this strategy is the orientation on the region, local and regional food and food products and the co-operation with local small and medium suppliers. Another part of this strategy is also the permanent control of quality of these products and creation of the special private label - Quality food from our region. The consumer co-operative co-operates also with the regional grouping under another label - Tastes great. Southbohemian. The assessment is done by means of the analysis of a questionnaire survey that was done among consumers in the South Bohemia in 2011. The strongest factor differentiating customers of the retail chain TERNO from other consumer is the orientation on regional or local products, which explains about 41% of variability. Other differentiating factors are environment-friendly production and selling and quality of food. All these three factors explain in total 66.5% of variability of the data set. Keywords: regional product, local product, food choice behaviour, retail Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1061-1068 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041061 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041061.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041061.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0027.txt Handle: RePEc:mup:actaun:actaun_2013061041061 Template-Type: ReDIF-Article 1.0 Author-Name: Jarmila Pokorná Author-Workplace-Name: Department of Commercial Law, Masaryk University in Brno, Veveří 70, 611 80 Brno, Czech Republic Author-Name: Eva Večerková Author-Workplace-Name: Department of Commercial Law, Masaryk University in Brno, Veveří 70, 611 80 Brno, Czech Republic Title: Trade name and trademark versus domain Abstract: Internet domains have become an integral part of our lives, so one can easily understand that during their use, conflicts can arise, whose participants will search for rules enabling resolution of conflicts. Since the domain name is a replacement of the computer IP address, in the technical sense of the word, this does not concern for domain names a commercial name or brand, because it primarily does not belong to a person in the legal sense of the word and does not serve for its individualization. The average user regularly affiliates domain names with a person offering goods or services on the relevant Website. Domain names used by entrepreneurs in their business activity are often chosen so that the second-level domain (SLD) would use words that form the trade name of corporations formed of trading companies. This fact brings domain names close to such designations that serve the individualization of persons or products, especially the trademarks and the commercial name. Domains can come into conflict with the rights to designations, especially trademarks and commercial names. Court practice is resolving these conflicts using rules for unfair competition, or rules for protection of commercial names and trademarks, but it is not ruled out that in the future, special legal regulation of domain names could be established. Keywords: domain, commercial name, trademark, unfair competition, registration of domain, conflict domains with the rights to designations Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1069-1076 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041069 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041069.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041069.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0028.txt Handle: RePEc:mup:actaun:actaun_2013061041069 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Pokorný Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00, Brno, Czech Republic Author-Name: Petr Zach Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00, Brno, Czech Republic Title: Design, implementation and security of a typical educational laboratory computer network Abstract: Computer network used for laboratory training and for different types of network and security experiments represents a special environment where hazardous activities take place, which may not affect any production system or network. It is common that students need to have administrator privileges in this case which makes the overall security and maintenance of such a network a difficult task. We present our solution which has proved its usability for more than three years. First of all, four user requirements on the laboratory network are defined (access to educational network devices, to laboratory services, to the Internet, and administrator privileges of the end hosts), and four essential security rules are stipulated (enforceable end host security, controlled network access, level of network access according to the user privilege level, and rules for hazardous experiments), which protect the rest of the laboratory infrastructure as well as the outer university network and the Internet. The main part of the paper is dedicated to a design and implementation of these usability and security rules. We present a physical diagram of a typical laboratory network based on multiple circuits connecting end hosts to different networks, and a layout of rack devices. After that, a topological diagram of the network is described which is based on different VLANs and port-based access control using the IEEE 802.1x/EAP-TLS/RADIUS authentication to achieve defined level of network access. In the second part of the paper, the latest innovation of our network is presented that covers a transition to the system virtualization at the end host devices - inspiration came from a similar solution deployed at the Department of Telecommunications at Brno University of Technology. This improvement enables a greater flexibility in the end hosts maintenance and a simultaneous network access to the educational devices as well as to the Internet. In the end, a vision of a system of virtual machines preparation and automated deployment tailored for our needs is briefly outlined. Keywords: computer networks, network security, education, laboratory network, operating system virtualization Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1077-1087 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041077 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041077.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041077.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0029.txt Handle: RePEc:mup:actaun:actaun_2013061041077 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Rešlová Author-Workplace-Name: Department of Corporate Economy, Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Title: Using test of Colour Semantic Differential for research into organizational culture Abstract: The aim of this article is to show the possibility of using a combination of the Values Survey Module 1994 (VSM 94) and the Test of Colour Semantic Differential (TCSD) for research into organizational culture. The results of the VSM 94 enable the researcher to determine which poles of Hofstede's cultural dimensions a particular working group is in fact approaching while the data obtained through TCSD make it possible to define how employees consciously rate and unconsciously perceive expressions related to Hofstede's cultural dimensions, or how they identify themselves with the researched values, respectively. The final values from the VSM 94 are compared with Hofstede's national values and it is investigated whether it is possible to speak about the impact of national culture on corporate culture. This article also describes advantages and disadvantages of TCSD as well as the possibilities of its more focused use for research into organizational culture. TCSD has not been widely used for research into organizational culture although it has many practical uses thanks to the ability to work with respondents' unconsciousness in connection with culture. Keywords: organizational culture, national culture, Hofstede's dimension of culture, Test of Colour Semantic Differential, Values Survey Module 1994 Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1089-1096 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041089 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041089.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041089.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0030.txt Handle: RePEc:mup:actaun:actaun_2013061041089 Template-Type: ReDIF-Article 1.0 Author-Name: Blahoslav Rozbořil Author-Workplace-Name: Department of Law and Social Sciences, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Eva Abramuszkinová Pavlíková Author-Workplace-Name: Department of Law and Social Sciences, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Dialogical art as a challenge for competitive environment Abstract: Contemporary society is raising important questions related to issues such as social construction or interpretation of reality, the role of culture and the meaning of art. Modernity replaces the determination of social standing with a compulsive and obligatory self-determination which holds for all periods and all sectors of the modern era, as described by Baumann (2001). This paper focuses on the analysis of problems related to contemporary art and its social meaning. The main focus is on projects which encourage their participants to question fixed identities, stereotypical images through a cumulative process of exchange and dialogue. The use of the community concept revolves around the complex forms of identification that exist between individuals and larger collective entities which encourage people to break down their defensive isolation and fear of others (Kester, 2004). The link between the society, history and culture is analyzed in the context of relational aesthetics (Bourriaud, 2002). The theoretical concept of dialogical art is illustrated by dialogical art projects and activist or community-based art practice, namely WochenKlausur projects. As a response to sociological problems of postmodern society, this could be a challenge for competitive environment, which often tends to position marginalized groups into disadvantaged situations. Keywords: dialogical art, postmodern society, social problems, collective identities, relational aesthetics, competitive environment, marginalized groups Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1097-1103 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041097 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041097.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041097.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0031.txt Handle: RePEc:mup:actaun:actaun_2013061041097 Template-Type: ReDIF-Article 1.0 Author-Name: David Schüller Author-Workplace-Name: Department of Management, Brno University of Technology, Faculty of Business and Management, 612 00 Brno, Czech Republic Author-Name: Martina Rašticová Author-Workplace-Name: Department of Management, Brno University of Technology, Faculty of Business and Management, 612 00 Brno, Czech Republic Author-Name: Štěpán Konečný Author-Workplace-Name: Department of Management, Brno University of Technology, Faculty of Business and Management, 612 00 Brno, Czech Republic Title: Measuring student satisfaction with the quality of services offered by universities - Central European View Abstract: The study aims to determine whether the criteria for measuring the satisfaction of students with the quality of universities are identical in the following five selected countries of Central Europe - Czech Republic, Germany, Poland, Austria, and Slovakia. A focus group technique was carried out at the first stage to identify possible factors (criteria) for measuring the quality of the services offered by university as perceived by students. Next, a questionnaire was designed to determine the key factors and their relevance for measuring the satisfaction of students. The result of the analysis of variance implies that the set of criteria is perceived in much the same manner in the countries in question. It is, therefore, possible to unify the application of the set of criteria in the countries to measure student satisfaction with the quality of universities. Further research after this study will focus on creating a methodology for measuring student satisfaction with the quality of universities mainly in view of the dynamic development of and global increase in the competition between universities in tertiary education. Keywords: measuring satisfaction, quality of services, universities, Central Europe Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1105-1112 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041105 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041105.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041105.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0032.txt Handle: RePEc:mup:actaun:actaun_2013061041105 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Soukopová Author-Workplace-Name: Department of Public Economics, Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Author-Name: Ivan Malý Author-Workplace-Name: Department of Public Economics, Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Title: Competitive environment in waste management and its impact on municipal expenditures Abstract: This paper is based on the analysis of competitive environment in waste management in the South Moravian Region and its impact on current municipal expenditures. The paper presents the changes in the development of the municipal waste management and more specifically in the municipal solid waste expenditure per capita of the municipalities from South Moravia Region in the Czech Republic. The main goal of this paper is to examine the impact of competitive environment on the expenditure efficiency. We assume that spatial aspect of competitive environment has significant influence on the expenditure. This hypothesis was based on results of research rejected. The paper compares expenditure per capita for several municipality size groups and the data are also analysed separately for the each of the 7 districts of South Moravia Region in order to identify any significant differences in the development between the districts within the region. The period of the analysis covers 5 years from 2007 to 2011 and the sample consists of all 673 South Moravian municipalities. Keywords: competitiveness, waste management, current municipal expenditure, efficiency Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1113-1119 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041113 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041113.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041113.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0033.txt Handle: RePEc:mup:actaun:actaun_2013061041113 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Stávková Author-Workplace-Name: Department Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Martin Souček Author-Workplace-Name: Department Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Naďa Birčiaková Author-Workplace-Name: Department Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Income situation of households as a social status indicator Abstract: The net financial income of households plays a crucial role in assessing their living standard. It determines of which social class they are members and, thus, their social status as well. In order to monitor their income situation, this paper uses survey data of the European Union Statistics on Income and Living Conditions (EU SILC). An abundance of identification data, such as economic activity, industrial classification or sector of economic activity, level of education, age, number of household members, place of residence, household type and others, makes it possible to identify factors that demonstrably influence the household income level. On this basis, it is possible not only to determine the commonly available social class definitions using income intervals, but also to identify specific causes affecting household income and, thus, link a particular household to a given social class. The goal of this article is to establish which factors influence the income level of households. The authors of this paper focused on four factors: social group membership, occupation classified according to the national economy sectors, the highest level of education attained by the household leader and their age. To analyse the influence of selected factors including their interaction and impact on the income situation of households, the authors applied the method of analysing variance between groups (ANOVA) using STATA statistical software. The Scheffe's method of contrasts was used to determine specific differences between factor levels. Keywords: social class, income, poverty, SILC, social status Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1121-1128 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041121 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041121.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041121.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0034.txt Handle: RePEc:mup:actaun:actaun_2013061041121 Template-Type: ReDIF-Article 1.0 Author-Name: Luboš Střelec Author-Workplace-Name: Department of Statistics and Operation Analysis, Mendel University in Brno, Zemědělská 1, 613 00, Brno, Czech Republic Author-Name: Václav Adamec Author-Workplace-Name: Department of Statistics and Operation Analysis, Mendel University in Brno, Zemědělská 1, 613 00, Brno, Czech Republic Title: Exploration into power of homogeneity and serial correlation tests Abstract: Verification of regression models is primarily based on analysis of error terms and constitutes one of the most important steps in applied regression analysis. In cross-sectional models, the error terms are typically heteroskedastic, while in time series regressions the errors are often affected by serial correlation. Consequently, in this paper, we focus on Monte Carlo simulations applied to explore the power of several tests of homogeneity and tests for presence of autocorrelation. In the past decades, the computational power has increased significantly to allow the benefit of simulation from exact distributions, which are not defined explicitly. We will discuss 1) testing of homogeneity for a given number of components in the exponential mixture approximated by subpopulations and 2) simulation of power in several commonly used tests of autocorrelation. For the first case, we consider exact likelihood ratio test (ELR) and exact likelihood ratio test against the alternative with two-component subpopulation (ELR2). In the second case, we consider the Durbin-Watson, Durbin h, Breusch-Godfrey, Box-Pierce and Ljung-Box tests of 1st order serial correlation and the runs test of randomness in two different types of linear regression models. Keywords: Monte Carlo simulation, power study, homogeneity, autocorrelation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1129-1136 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041129 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041129.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041129.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0035.txt Handle: RePEc:mup:actaun:actaun_2013061041129 Template-Type: ReDIF-Article 1.0 Author-Name: Miroslav Svatoš Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Prague 6 - Suchdol, Czech Republic Author-Name: Markéta Chovancová Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Prague 6 - Suchdol, Czech Republic Title: The influence of subsidies on the economic performance of Czech farms in the regions Abstract: The main goal is analysis of the influence of subsidies on the economic performance of farms in individual regions since the Czech Republic joined the EU. The basis for verification of the hypotheses was data from the Farm Accountancy Data Network of the Czech Republic (FADN CR) broken down by regions. The economic performance of farms is determined here on the basis of six selected proportional indicators of financial analysis and their statistical processing using the WSA and TOPSIS methods. By both the WSA and the TOPSIS methods, in 2004-2010 the farms in the Karlovy Vary Region and in the last monitored year (2011) the farms in the Southern Moravia Region were identically evaluated as having the best economic performance. In 2004 the WSA method identified the farms with the worst economic performance as being in Vysočina, while the TOPSIS method rated the Ústí nad Labem Region as having the farms with the worst performance. In 2005-2006, both methods identically put the Pilsen Region in last place for economic performance of farms, while in 2007 the farms in Liberec Region and again in 2008 the farms in Pilsen Region were in last place. In 2009 the WSA and TOPSIS methods identically identified the farms with the worst economic performance as being in the South Bohemia Region. During 2010-2011 the two methods agreed that the farms with the worst economic performance were in Pilsen Region. Economic performance of farms in the regions Ústí nad Labem, Pardubice, Vysočina, Central Bohemia, Hradec Králové, South Moravia, Ostrava, and Olomouc, and also vertical economic performance of farms is dependent on the amount of subsidies received. On the other hand, for economic performance of farms in the Liberec, Pilsen, and Karlovy Vary regions, this dependence must be refuted. The assumption that the Common Agricultural Policy contributes towards the reducing of economic disparities between farms in the individual regions of the Czech Republic, has been confirmed only by the TOPSIS method in absolute expression. Nonetheless, by the WSA method in absolute and relative expression and by the TOPSIS method in relative expression, it must be refuted. Keywords: Common Agricultural Policy, subsidies, Czech farms, economic performance, regions, WSA and TOPSIS methods Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1137-1144 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041137 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041137.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041137.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0036.txt Handle: RePEc:mup:actaun:actaun_2013061041137 Template-Type: ReDIF-Article 1.0 Author-Name: Pavel Syrovátka Author-Workplace-Name: Department of Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Price-supply flexibility of wheat market in the Czech Republic Abstract: The paper explores of the price-supply flexibility of the Czech commodity market for food quality wheat in the period 1995-2011. For this analysis, inversion definition of the supply function was applied. The model of the inverse supply function in the Czech wheat market was based on the double log-linear construction. The parameters of the given supply model were estimated using OLS-HAC method. The developed regression model of the supply function was statistically tested. Ordinary and dynamic price flexibility of the wheat supply on the Czech commodity market was determined in relation to the parameters of the developed econometric model. In accordance with the estimations, the ordinary price-supply flexibility achieved +0.3492% and the dynamic price-supply flexibility of the first order was -0.2210%. Within the interpretation of both estimated coefficients of the price-supply flexibility, the multi-factor nature of the commodity supply function must be respected. Moreover, it is important to distinguish the short-term and long-term period within the evaluation of the price-supply flexibility. Keywords: Czech wheat market, agricultural commodity supply, inverse supply function, regression supply model, price-supply flexibility Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1145-1151 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041145 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041145.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041145.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0037.txt Handle: RePEc:mup:actaun:actaun_2013061041145 Template-Type: ReDIF-Article 1.0 Author-Name: Irena Szarowská Author-Workplace-Name: Department of Finance, School of Business Administration, Silesian University, Univerzitní nám. 1934/3, 733 40 Karviná, Czech Republic Title: Shift in tax burden and its impact on economic growth in the European Union Abstract: This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments' tax measure aims to consolidate public finance and promote an economic growth. The article provides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995-2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased - by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995-2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results confirm that there is two-way causality between change of implicit tax rate of consumption and GDP growth; and also GDP growth Granger-causes change of implicit tax rate of capital and implicit tax rate of labour through one-way causality. Keywords: tax burden, tax shift, implicit tax rates, growth conductive system, economic functions, economic growth Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1153-1160 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041153 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041153.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041153.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0038.txt Handle: RePEc:mup:actaun:actaun_2013061041153 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Štěpánek Author-Workplace-Name: Department of Forest and Wood Products Economics and Policy, Faculty of Forest and Wood technology, Mendel university in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Return on equity of furniture industry Abstract: Economic efficiency of the furniture production is closely associated with high input costs. Despite the fact that the material makes up 80% of total costs, there were 7,908 active furniture manufacturing companies in 2011 in the Czech Republic and they generated sales of nearly 30,812,199 thousand with an added value of CZK 9,592,032 thousands CZK and employed nearly 22,000 people. The aim of this paper is to assess the development of economic efficiency ratio indicator using return on equity (ROE hereinafter). The evaluation method was developed using statistical methods. The sample included 107 enterprises with more than 50 employees. For each company of the sample the ROE ratio was calculated and descriptive statistics and correlation analysis followed. Average ROE was 3.54% and the median was 3.3% in 2011. ROE of the sample in 2011 decreased compared to the base year 2007, which was the peak of the economic boom, the arithmetic average decreased by 74.68% and a median decrease was 63.7%. The linear trend of the sample and of the entire manufacturing industry had almost identical falling course of ROE development unlike the furniture industry in the Czech Republic. When using correlation analysis the tightness was in the arithmetic average of 30.42% and the tightness of the median was 39.00%. Keywords: economic efficiency, economics, financial analysis, furniture production, return on equity Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1161-1166 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041161 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041161.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041161.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0039.txt Handle: RePEc:mup:actaun:actaun_2013061041161 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Urbanová Author-Workplace-Name: Department of Law and Social Sciences, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Jana Dundelová Author-Workplace-Name: Department of Law and Social Sciences, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Daniela Dvořáková Author-Workplace-Name: Department of Law and Social Sciences, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Values and entrepreneurship Abstract: This paper deals with the importance of values in business development. The authors remind M. Weber and his study about the impact of Protestantism on business development. After defining the concept of value, attention is focused on the theory of R.K. Merton, T. Parsons, R. Inglehart. Using the critical sociological approach the authors reflect on the research strategies in the area of values. In this context is mentioned for example the issue of ideal and real cultures - ideal cultures consist of norms and values to which people officially claim, e.g. values of Christian civilization, values of Central Europe; so-called universal values are very often (or should be) a base for legal norms. Real cultures represent a pattern according to which people act and regard it socially acceptable. In this context is also discussed the question of individualism without responsibility that is typical for current western society as well as for the Czech society of last decades. Value orientations are patterns for expected roles, culturally defined types of human relations, expressing the basic attitudes in social interaction. The level of prevailing business values is visible also in many multinational corporations espousing the concept of corporate social responsibility within their promotion but violating it in reality. Keywords: values, value orientation, global values, social responsibility, entrepreneurship, public service, multinational corporations Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1167-1175 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041167 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041167.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041167.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0040.txt Handle: RePEc:mup:actaun:actaun_2013061041167 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Vavřina Author-Workplace-Name: Department of Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: David Hampel Author-Workplace-Name: Department of Statistics and Operation Analysis, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Jitka Janová Author-Workplace-Name: Department of Statistics and Operation Analysis, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: New approaches for the financial distress classification in agribusiness Abstract: After the recent financial crisis the need for unchallenged tools evaluating the financial health of enterprises has even arisen. Apart from well-known techniques such as Z-score and logit models, a new approaches were suggested, namely the data envelopment analysis (DEA) reformulation for bankruptcy prediction and production function-based economic performance evaluation (PFEP). Being recently suggested, these techniques have not yet been validated for common use in financial sector, although as for DEA approach some introductory studies are available for manufacturing and IT industry. In this contribution we focus on the thorough validation calculations that evaluate these techniques for the specific agribusiness industry. To keep the data as homogeneous as possible we limit the choice of agribusiness companies onto the area of the countries of Visegrad Group. The extensive data set covering several hundreds of enterprises were collected employing the database Amadeus of Bureau van Dijk. We present the validation results for each of the four mentioned methods, outline the strengths and weaknesses of each approach and discuss the valid suggestions for the effective detection of financial problems in the specific branch of agribusiness. Keywords: agribusiness, DEA, financial distress, logistic regression, production functions, Z-score Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1177-1182 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041177 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041177.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041177.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0041.txt Handle: RePEc:mup:actaun:actaun_2013061041177 Template-Type: ReDIF-Article 1.0 Author-Name: Kateřina Venclová Author-Workplace-Name: Department of Management, Czech University of Life Sciences, Kamýcká 129, 165 21 Prague 6, Czech Republic Author-Name: Martina Königová Author-Workplace-Name: Department of Management, Czech University of Life Sciences, Kamýcká 129, 165 21 Prague 6, Czech Republic Author-Name: Jiří Fejfar Author-Workplace-Name: Department of Systems Engineering, Czech University of Life Sciences, Kamýcká 129, 165 21 Prague 6, Czech Republic Title: Current state of the employee performance appraisal system in agricultural organizations in the Czech Republic Abstract: Employee performance appraisal is one of the most important human resource management tools. The first part of the article concentrates on the theoretical background. The second part evaluates the results of the quantitative survey. The aim of the article is to evaluate the use of formal appraisal of employees in agricultural organizations in the Czech Republic and to test dependencies between selected qualitative characteristics. The results of the survey show that only 12.3% of agricultural organizations (n = 332) use formal appraisal of employees. They also confirm that the application of the formal appraisal of employees in agricultural organizations depends on the size of the agricultural organization (p-value 0.006, Phi coefficient 0.151) and the existence of a personnel department (p-value 0.000, Phi coefficient 0.210). 49.1% of agricultural organizations did not consider formal appraisal important. Only 5.8% of agricultural organizations that do not use any system of formal employee performance appraisal plan its implementation, despite the fact that currently people are considered to be the most important strategic asset of any organization for achieving a competitive advantage. Keywords: agriculture, agricultural organizations, employee performance appraisal, human resources, performance, survey Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1183-1189 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041183 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041183.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041183.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0042.txt Handle: RePEc:mup:actaun:actaun_2013061041183 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Zámková Author-Workplace-Name: Department of Mathematics, College of Polytechnics Jihlava, Tolstého 16, 586 01 Jihlava, Czech Republic Author-Workplace-Name: Department of Statistics and Operation Analysis, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Martin Prokop Author-Workplace-Name: Department of Mathematics, College of Polytechnics Jihlava, Tolstého 16, 586 01 Jihlava, Czech Republic Title: Consumers behaviour of students when shopping for organic food in the Czech Republic Abstract: Organic farming and organic food are terms that attract the attention of not only farmers, but also economists. It is paper, which could address many consumers in the future. A healthier way of life is becoming more and more popular.This paper primarily aims to collect basic knowledge of organic farming, organic food and its labelling. Furthermore, according to conducted marketing research (1.289 respondents were addressed in questionnaire survey), it is aim to characterize the factors that influence respondents when buying organic food. Based on the results of research another goal is to identify the main factors that could make the younger generation of Czechs buy organic food more frequently. Then according to the statistical data processing this paper aims to formulate recommendations to producers and traders of organic products to entice young people to become customers of this article for many years. Next goal is to compare the results with some other European countries. Interesting relationship between frequency of organic food purchases and other indicators will be assessed by using analysis of contingency tables. An intention is also to identify the target group for marketing strategies. What the respondents most often link with various organic labelling will be identified by using correspondence analysis of monitored data and better flows of information will be proposed.It is clear from the research that organic food is most often bought by women and respondents with higher level of household life. It is purchased mainly fruit and vegetables, as well as dairy products. Respondents mostly make their purchases of organic food in hypermarkets and supermarkets. In addition to the primary reason of disinterest in buying organic food, which is the price, respondents also don't believe that organic food is better than conventional food and it is not attractive for them. Keywords: organic products, shopping patterns, contingency tables, correspondence analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1191-1201 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041191 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041191.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041191.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0043.txt Handle: RePEc:mup:actaun:actaun_2013061041191 Template-Type: ReDIF-Article 1.0 Author-Name: Vladimír Žítek Author-Workplace-Name: Department of Regional Economics and Administration, Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Author-Name: Viktorie Klímová Author-Workplace-Name: Department of Regional Economics and Administration, Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Title: Position and development potential of north-eastern Baltic Sea regions Abstract: The article aims to compare the economic performance of north-eastern Baltic Sea regions with all 271 regions on the NUTS2 level in member states of the EU-27. The study is focused on Swedish, Finnish, Estonian, Lithuanian and Latvian regions. The evaluation is based on the synthesis of selected indicators. The article focuses on evaluating the present position of the regions in relation to the dynamics of their development. On this basis, it is possible to divide the regions in accordance with their economic development as well as their development trends into four categories: developed regions with a positive developmental trend, developed regions with a negative developmental trend, underdeveloped regions with a positive developmental trend and underdeveloped regions with a negative developmental trend. Consequently, the linking of the evaluation based on the synthesis of the above mentioned indicators with the values of regional GDP per capita has been carried out. As regards the evaluation of the relationship between the economic level of regions and the composite indicator, the calculations proved their close connection. Keywords: economic level, regional development, disparities, evaluation, composite indicator, NUTS 2 regions Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1203-1211 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041203 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041203.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041203.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0044.txt Handle: RePEc:mup:actaun:actaun_2013061041203 Template-Type: ReDIF-Article 1.0 Author-Name: Veronika Jadczaková Author-Workplace-Name: Department of Demography and Applied Statistics, Faculty of Regional Development and International Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Review of segmentation process in consumer markets Abstract: Although there has been a considerable debate on market segmentation over five decades, attention was merely devoted to single stages of the segmentation process. In doing so, stages as segmentation base selection or segments profiling have been heavily covered in the extant literature, whereas stages as implementation of the marketing strategy or market definition were of a comparably lower interest. Capitalizing on this shortcoming, this paper strives to close the gap and provide each step of the segmentation process with equal treatment. Hence, the objective of this paper is two-fold. First, a snapshot of the segmentation process in a step-by-step fashion will be provided. Second, each step (where possible) will be evaluated on chosen criteria by means of description, comparison, analysis and synthesis of 32 academic papers and 13 commercial typology systems. Ultimately, the segmentation stages will be discussed with empirical findings prevalent in the segmentation studies and last but not least suggestions calling for further investigation will be presented.This seven-step-framework may assist when segmenting in practice allowing for more confidential targeting which in turn might prepare grounds for creating of a differential advantage. Keywords: segmentation process, segmentation, criteria, evaluation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1215-1224 Volume: 61 Issue: 4 Year: 2013 DOI: 10.11118/actaun201361041215 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041215.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201361041215.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201304-0045.txt Handle: RePEc:mup:actaun:actaun_2013061041215