Template-Type: ReDIF-Article 1.0 Author-Name: Břetislav Andrlík Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Lucie Formanová Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries Abstract: This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. This paper discusses the current state of the application of this tax in the tax systems of the Member States with an emphasis on numerical characteristics on the defined timeline. In frame of the analysis of the numerical characteristics there are use the primary sources, which are followed by the interpretation of the calculated results. The theoretical introduction is defining the theoretical basis for the application of this tax in modern tax systems and its conflict with the issue of double taxation. Keywords: recurrent tax on immovable property, tax system, municipality, European Union Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1213-1220 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061213 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061213.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061213.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0001.txt Handle: RePEc:mup:actaun:actaun_2014062061213 Template-Type: ReDIF-Article 1.0 Author-Name: Pavel Bachmann Author-Workplace-Name: Department of Management, University of Hradec Králové, Rokitanského 62, 500 03 Hradec Králové, Czech Republic Author-Name: Václav Zubr Author-Workplace-Name: Department of Management, University of Hradec Králové, Rokitanského 62, 500 03 Hradec Králové, Czech Republic Title: What Affects the Information Provided on the Web? Case of Czech Rural Municipalities Abstract: Electronic information availability has become an innate part of public corporate governance on all levels of public administration. Given paper focuses on such availability made throughout a platform of municipal website. Firstly, the paper objective focuses on identification of current level of web information openness. Secondly, it aims on examination of factors affecting the level of openness. Primary data on the information openness were gathered through the website analysis of randomly selected municipalities (n = 400) with population up to 2,000 inhabitants.The findings showed that majority of municipalities operate functional website (97%). Worse situation was found in provision of information about local politicians (particularly their contact details) and the office (official mail, e-mail and telephone). The openness in economic transparency is satisfactory regards to publishing of municipal documents and its extent; however not as good situation is in openness of public procurement description.Research hypothesis examination confirmed that information openness is positively associated with municipal population, wealth of the municipality and lack of municipal debt; on the other hand the information openness is not influenced by belonging of the municipality to certain region neither personality of the mayor. Keywords: Czech Republic, public governance, provision of information, municipality, openness, website Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1221-1231 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061221 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061221.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061221.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0002.txt Handle: RePEc:mup:actaun:actaun_2014062061221 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: Defining a Basis for the New Concept of Competitive Intelligence Abstract: The present paper discusses the basis for the new concept of Competitive Intelligence because the author considers the currently existing concept of Competitive Intelligence as inadequate which fact is documented in the publications by some authors. The aim of the paper is to propose some basic approaches to the new concept of Competitive Intelligence which might be able to ensure the creation of materials for the strategic decision-making of a company in the challenging business environment. The methods applied in the paper are: analysis, synthesis, comparison, and deduction.In the following part of the paper the author explains his bases for the new concept of Competitive Intelligence.The bases of the author's concept of Competitive Intelligence are the following: a) Competitive Intelligence as a forecast of the future, b) emphasis of directing Competitive Intelligence to the area of strategic management, c) Competitive Intelligence is viewed as a system application discipline, d) the information is viewed in connection with the analyst's person, e) Competitive Intelligence works on the principle of a government intelligence service, f) two-level activity of Competitive Intelligence, g) in the final report of Competitive Intelligence there must be a proposal for the hypothesis realised by the competitor, h) Competitive Intelligence is understood as an engineering activity, i) emphasis on the application of legality and ethics in the activity of Competitive Intelligence. Even though some of these bases are generally recognised already, they have never been published in summary. This summary of bases is subsequently reflected in the new work of Competitive Intelligence as the creator of materials for strategic decision-making of the company's top management. Keywords: competitive intelligence, new concept of CI, bases for solutions, two-level activity of CI, legality of CI, ethics of CI, engineering, CI as a basis for strategic decision-making Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1233-1242 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061233 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061233.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061233.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0003.txt Handle: RePEc:mup:actaun:actaun_2014062061233 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 Objectives of Competitive Intelligence as a Part of Corporative Development Strategy Abstract: This paper deals with the issue of the management cycle of Competitive Intelligence. The author describes the process of Competitive Intelligence in Czech corporate management. He concludes that in most cases, the Competitive Intelligence operations are directed by the top management, and the attention of Competitive Intelligence is being paid to Key Intelligence Topics (KIT). The Competitive Intelligence is then focused on the output of strategic analyses, complemented in some cases with a summary (synthesis) of acquired intelligence plus some signal intelligence (SIGINT). The results of the Competitive Intelligence produced in such a way are actually the outputs mostly applicable in operational management and mostly unsuitable for strategic management. However, top managers abroad almost invariably need the data relevant to the future situation since their decisions are of strategic nature. The following section of the paper is devoted to the conceptual solution of Competitive Intelligence, i.e. the Competitive Intelligence objectives linked with the development strategy of the corporation. Here the author arrives at three basic development strategies: a.) the corporation desires status quo, i.e. to keep its market position as it is, b.) the corporation is out to expand, and c.) the corporation intends not only to keep its existing and dominant market position but strives for its long-term dominance to last. Keywords: competitive intelligence, information cycle, development strategies, the objectives of competitive intelligence, strategic decision Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1243-1250 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061243 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061243.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061243.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0004.txt Handle: RePEc:mup:actaun:actaun_2014062061243 Template-Type: ReDIF-Article 1.0 Author-Name: Marcela Basovníková Author-Workplace-Name: Department of Business Economics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Performance of Agricultural Enterprises With Specialization Livestock Production After Year 2013 in the Context of CAP Development Scenarios Abstract: Joining the EU, among others meant that Czech Republic has gained opportunity to draw financial funds of the EU. In the context of profitability and overall economic performance of agricultural enterprises, the most serious threat is currently reduction or even elimination of agricultural subsidies as came out from discussions about future development of the EU Common Agricultural Policy (CAP) already in 2011. In 2011, the CAP was a point of interest especially because of approaching the end of programme period of 2007-2013. During the last decade, the CAP has been reformed substantially while these reforms and changes reflect requirements of society connected to environment, to food quality and safety, and to developing needs of the EU's economy. Based on these discussions across all the EU countries, three principal scenarios have been formulated in order to solve the main political objectives of future CAP. In each scenario, different stress is put on single objectives of the CAP. These three scenarios are the adjustment scenario, the integration scenario and the re-focus scenario. Changes of CAP, which were covered by single scenarios have been focused on market interventions, direct payment and on policy of rural areas development. Keywords: agriculture, livestock production, economic performance, economic value added, subsidies, Common Agricultural Policy Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1251-1256 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061251 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061251.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061251.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0005.txt Handle: RePEc:mup:actaun:actaun_2014062061251 Template-Type: ReDIF-Article 1.0 Author-Name: Naďa Birčiaková 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: Martin Souček Author-Workplace-Name: Department of Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: How Marketing Instruments Affect Consumer Behavior in Times of Economic Turbulence Abstract: This article analyzes the behavioural changes in groups of consumers and households on the market with individual commodities, based on the classification of individual reasonable consumption. Consumers expressed the degree of influence in their decision-making on satisfying their needs through selected key marketing factors such as price, brand, quality, habits and experience, advertising, recommendation from friends and relatives, packaging, discounts, new items, and so on. The analysis sought to determine whether the changes in the economic situation in the Czech Republic have an impact on the degree of marketing instrument influence on consumer behavior and decision-making. To express the degree of influence 10 point opinion scale is used. Thanks to the investigation taking place in 2007 with 609 respondents and in 2013 with 516 respondents, it was possible, it was possible to deal with the search for evidence of differences in the importance of individual factors using the Wilcoxon test. In 2013, attention was also paid to the degree of influence of some marketing tools such as price, quality and discount events on consumer behavior and decision-making in selected groups of households created by different income levels and different level of education achieved by the head of the household. The influence is expressed by radial graphs. Keywords: consumer, consumer behavior, expenditures, factor, household, income Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1257-1263 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061257 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061257.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061257.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0006.txt Handle: RePEc:mup:actaun:actaun_2014062061257 Template-Type: ReDIF-Article 1.0 Author-Name: Roman Gálik Author-Workplace-Name: Department of Production Engineering, Slovak University of Agriculture in Nitre, Tr. A. Hlinku 2, 94901 Nitra, Slovak Republic Author-Name: Štefan Boďo Author-Workplace-Name: Department of Production Engineering, Slovak University of Agriculture in Nitre, Tr. A. Hlinku 2, 94901 Nitra, Slovak Republic Author-Name: Štefan Mihina Author-Workplace-Name: Department of Production Engineering, Slovak University of Agriculture in Nitre, Tr. A. Hlinku 2, 94901 Nitra, Slovak Republic Author-Name: Lenka Staroňová Author-Workplace-Name: Department of Production Engineering, Slovak University of Agriculture in Nitre, Tr. A. Hlinku 2, 94901 Nitra, Slovak Republic Author-Name: Pavel Máchal Author-Workplace-Name: Department of Project Management, Faculty of Regional Development and International Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Jan Mareček Author-Workplace-Name: Department of Agriculture, Food and Environmental Engineering, Faculty of Agronomy, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Martin Zach Author-Workplace-Name: Expert Engineering Department, Institute of Lifelong Learning, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: The Emission Factors Determination at Different Breeding Technology of Laying Hens Abstract: The study deals with emission factor determination at different breeding technology of lying hens. Concentration of ammonia and greenhouse gases were investigated under the laboratory condition for hens breeding of enriched cages, in comparison with conventional breeding technology with exhaust air cross flow (1), technology for layered straw on to dropping belt (2) and technology with exhaust air under the cage's grate (3). Keywords: enriched cages, greenhouse emission, ammonia, emission factor Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1265-1269 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061265 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061265.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061265.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0007.txt Handle: RePEc:mup:actaun:actaun_2014062061265 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Gláserová Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Specifics of the Unearned Premium Reserve in the Accounting of Commercial Insurance Companies Abstract: Commercial insurance companies are liable to create, on the basis of risks arising from the fulfillment of the object of their activity, technical reserves, which are used to cover liabilities arising to insurance companies from insurance and reinsurance activity. The paper focuses on the technical reserve which is, in accordance with the accounting-legal regulation, created obligatorily in commercial insurance companies - it is the unearned premium reserve.The paper explores the role and place of this technical reserve in the accounting of the commercial insurance companies based on the analysis of its substance, i.e. the objective definition. The paper is based on the methodology of the accounting, evaluation and methods of determining the amount of the technical reserve which will affect the income from operations as well as income tax base of commercial insurance companies. The paper also studied the method of reporting of unearned premium reserve in accounting according to Czech accounting legislation in comparison with International Accounting Standards (IAS/IFRS). The aim of this paper is to determine the impacts of the creation and application of the unearned premium reserve on some important items of the financial statements, which are mainly the income of operations, equity capital and balance sheet as well as to identify the impacts of different reporting of this reserve according to Czech accounting legislation and in accordance with IAS/IFRS. Performing the analysis of the accounting-legal regulation of the unearned premium reserve in the insurance companies, the analysis of the method of accounting of this reserve and also the comparison of reporting of this reserve according to both mentioned regulations is a prerequisite for the fulfillment of the aim. Keywords: accounting, commercial insurance companies, unearned premium reserve, the principle of precaution, financial statements, income from operations Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1271-1277 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061271 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061271.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061271.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0008.txt Handle: RePEc:mup:actaun:actaun_2014062061271 Template-Type: ReDIF-Article 1.0 Author-Name: Veronika Hedija Author-Workplace-Name: Department of Economic Studies, College of Polytechnics Jihlava, Tolstého 16, 586 01 Jihlava, Czech Republic Title: Do Women Really Face Wage Discrimination on the Labour Market? An Analysis Using Intra-household Specialization Abstract: This study aims to estimate the gender pay gap, cleansed at least partially of the effect of intra-household specialization on productivity. The estimate is based on EU-SILC data for 19 member countries of the European Union. We use an estimate of the average treatment effect on the treated, supplemented by a matching procedure to estimate the unexplained part of the gender pay gap and use a subsample of employees earning more than their partners, thus minimizing the impact of child- and family-care on the gender pay gap. We conclude that the unexplained gender pay gap amounts approximately 10 percent working to the disadvantage of women. If we assume that the dominant role in family- and child-care is taken up by the partner earnings a lower wage, then this difference could neither be explained by differences in the observed personal and company characteristics nor by the dominant role of women in care for the household and children and could actually be due to wage discrimination against women. Keywords: average treatment effect on the treated, matching, gender pay gap, wage differences, labour market Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1279-1286 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061279 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061279.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061279.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0009.txt Handle: RePEc:mup:actaun:actaun_2014062061279 Template-Type: ReDIF-Article 1.0 Author-Name: Miroslav Horák Author-Workplace-Name: Department of Languages, Faculty of Regional Development and International Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Samuel Antwi Darkwah Author-Workplace-Name: Department of Territorial Studies, Faculty of Regional Development and International Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Nahanga Verter Author-Workplace-Name: Department of Regional and Business Economics, Faculty of Regional Development and International Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Tourism as a Poverty Reduction Tool: The Case of Mukuni Village in the Southern Province of Zambia Abstract: Globally, tourism is becoming one of the cornerstones of national economic growth and as a means of poverty alleviation, especially in the tourist attractions in rural areas. This article assesses the levels of utilization of tourism potentials in Zambia, in general, and the Mukuni village in the Southern province in Zambia, in particular, with reference to poverty reduction. The world famous Victoria Falls is situated in the Southern province and therefore this area is the most visited places in Zambia and attracts more tourists throughout the whole year. The main income of the local people, which includes the Tonga tribe comes from tourism. Even though tourism has brought positive results, including the realization of some local development projects and prosperity to the people, it has also brought some negative effects such as sociocultural change, pollution and waste in the tourist destination areas in Zambia.For the Mukuni people and Zambia as a whole to fully exploit tourism potentials, stricter laws protecting the destruction of the environment and the preservation culture of the indigenous people should be enforced in the tourist destination areas. The government should use the levy from tourism to provide better infrastructure, create job opportunities and create wealth within the tourist areas for sustainable tourism development and poverty reduction. Keywords: Community Based Tourism, Poverty Reduction, Southern Province, Zambia, Mukuni Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1287-1292 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061287 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061287.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061287.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0010.txt Handle: RePEc:mup:actaun:actaun_2014062061287 Template-Type: ReDIF-Article 1.0 Author-Name: Natalia Ishchukova Author-Workplace-Name: Department of Economics, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic Author-Name: Luboš Smutka Author-Workplace-Name: Department of Economics, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic Author-Workplace-Name: Faculty of Economics and Environmental Management, ITMO University, Lomonosov street 9, 191002 St. Petersburg, Russian Federation Title: The Formation of Russian Agrarian Trade Structure: Inter-industry vs. Intra-industry Trade Activities Abstract: The paper is focused on specialization of Russia's foreign trade in agrarian products and foodstuffs in terms of inter-industry and intra-industry trade. The main objective of this study is to analyse the extent of intra-industry trade in Russia's foreign trade in agricultural products and to identify significant changes in trade patterns at the industry level over the transformation period (1996-2012).The results coming from individual conducted analyses provide a systematic decomposition of Russia's foreign trade into three trade types: inter-industry, intra-industry in horizontally and vertically differentiated products. Inter-industry type of trade dominates in Russian foreign trade in agricultural and food products and accounts for about a third of total trade flows. The analysis revealed significant differences in the intensity of intra-industry trade, depending on geographic region. The lowest level of intra-industry trade is observed in relation to Africa and South America, the highest - in relation to CIS countries. There were also found some trends, including the expanding intra-industry trade in relation to the CIS countries, as well as a decrease in relation to Asian and EU countries. Keywords: Russian Federation, agrarian and foodstuff products and trade, inter-industry trade, vertical and horizontal intra-industry trade Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1293-1299 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061293 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061293.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061293.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0011.txt Handle: RePEc:mup:actaun:actaun_2014062061293 Template-Type: ReDIF-Article 1.0 Author-Name: Ladislava Issever Grochová Author-Workplace-Name: Department of Economics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Regulatory Quality and Sustainable Economic Development Abstract: Recently, an importance of often contradictory relationship between the environmental quality and economic performance has been discussed both at economic and political level. Whereas the quality of environment is an essential condition to simply survive and can be considered as one of consumers' goals, economic performance seems to be a primary goal of the majority of firms and consequently of the whole economies. The cohesion of both aspects then seems to be inevitable. However, necessary protection of environment can be reinforced only in presence of correct, enforceable institutions and sufficient wealth that shift preferences towards clean environment. The study is dedicated to the assessment of the relationship among institutional context, environmental quality and degree of economic development using panel vector autoregressive techniques for the sample of 166 countries. It is aimed to show, how the environment can be conserved taking satisfactory living conditions into account. The study demonstrates that more efficient institutional setting leads to a situation, in which environmental quality improves together with economic development. Keywords: Sustainable economic development, regulatory quality, panel VAR, income-level country classification Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1301-1308 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061301 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061301.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061301.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0012.txt Handle: RePEc:mup:actaun:actaun_2014062061301 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: Permissible Public Cooperation in the Field of Public Administration - Opportunity for Enterprises Abstract: Public cooperation is aimed at ensuring the functioning of public administration. Some forms of cooperation are subject to a regulatory regime for European procurement directives, some forms of cooperation within the public and private sector is not subject to this regime. In this article we analyze the types of cooperation with regard to their character. The aim will be to identify the types of cooperation, their frequency, the need to use the legal regime of public investment, and other distinctive features affecting the modes of cooperation within the public administration and the implementation of public policies. Keywords: public cooperation, application of public procurement law, public contracts, public administration Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1309-1314 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061309 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061309.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061309.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0013.txt Handle: RePEc:mup:actaun:actaun_2014062061309 Template-Type: ReDIF-Article 1.0 Author-Name: Gabriela Kolibáčová Author-Workplace-Name: Department of Management, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: The Relationship Between Competency and Performance Abstract: The aim of this paper is to describe the relationship between the competencies of employees and their performance in one particular company. Semi-structured interviews and analysis of internal documents of the company took place between 2010 and 2011 and led to the characterisation of the competency and performance evaluation system. The tools of evaluation used by the company are described. The evaluation of competency and performance of 110 employees made by 22 evaluators is an input to quantitative research. Calculations include data on the evaluation of all employees who met the following conditions: (1) the employment lasted throughout the test period from 2007 to 2009, (2) employee's performance was evaluated regularly in the given period, (3) employees' competencies were assessed in 2007. Null hypothesis, which has not been accepted, says that there is no relationship between competency and employee's performance. The results of the research suggest that when the competency rate of one employee is a unit higher than the competency rate of another employee, it can be assumed that his performance rate is 7 to 12.5% higher.Recommendations for improving of the evaluation system of the company, which can be used in any company where employees' performance and competencies are evaluated, are formulated in the discussion.This study contributes to the management literature by enriched sources of information about the relationship between employee's competency and employee's performance.From the practical point of view, the result supports investing of time and money in staff development, aimed at enhancing their competencies in order to achieve higher performance of individuals, hence the whole company. Keywords: balance score card (BSC), competency model (CM), compensation, evaluation of employees, individual development plan (IDP), knowledge, performance management system (PMS) Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1315-1327 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061315 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061315.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061315.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0014.txt Handle: RePEc:mup:actaun:actaun_2014062061315 Template-Type: ReDIF-Article 1.0 Author-Name: Pavel Kotyza 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: Josef Slaboch 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: Food Self Sufficiency in Selected Crops in the Czech Republic and Poland Abstract: Being a member of the EU, today the Czech Republic is not entirely dependent on domestic production of food and farming commodities. Since borders inside the EU are open, particular commodities can flow without any tariff measures. But food self-sufficiency belongs to internal factors of national security and therefore it deserves sufficient attention. The aim of this article is to evaluate, based on an analysis, the self-sufficiency rate of the Czech Republic and Poland in selected commodities of crop production between marketing years 2000/2001-2009/2010, with special attention to the most important and cultivated commodities - basic cereals, oilseeds, corn and potatoes. Based on analyses of self-sufficiency rate it can be concluded, that both countries can be considered as stabilised with restpect to rate of self-sufficency of selected crops - none of the presented groups falls under 80%. For most described commodities the trend of self-sufficiency rate in the Czech Republic and Poland is stabilised or growing. Only production of potatoes is coming close to critical treshhold in CZ, therefore national strategies should be put in place to maintain the self-sufficiency rate above the critical limit. After an analysis of internation trade it can be concluded that the Czech Republic is specialised exporter of not-processed commodities but country significantly falls behind Poland in competitiveness of processing of commodities. Keywords: Poland, Czech Republic, food self-suffiency, trade coverage, crops, cereals, oilseeds, corn, potatoes Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1329-1341 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061329 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061329.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061329.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0015.txt Handle: RePEc:mup:actaun:actaun_2014062061329 Template-Type: ReDIF-Article 1.0 Author-Name: Jakub Linhart Author-Workplace-Name: Asseco Solutions, a. s, Holandská 878/2, 638 00 Brno, Czech Republic Author-Name: Jaromír Skorkovský Author-Workplace-Name: Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Title: Theory of Constraints and Its Application in a Specific Company Abstract: This article analyses the possibilities of the practical utilization of Critical Chain Project Management methodology. Our study analyzed key processes related to the implementation and utilization of such a tool in a concrete company.For this purpose an original program was created. The logic of this program is based on the fundamental principles of the CCPM methodology. The impetus for the design and creation of such a program stemmed from the almost non-existence of such a tool on the Czech market. The theoretical part of the article focuses concisely on the Theory of Constraints and Critical Chain principles, which the conceptual ideas of all algorithms included in the new program come from.The system was used for two years and it enabled the processing of requests significantly faster than before. The evaluation of economical and practical benefits based on real project data demonstrates that after implementation of the Appello system and corresponding rules of usage, project managers completed more tasks in the first year than in the previous two years in which the CCPM was not applied and nearly 85% of planned requests were either on time or delayed up to 30 days in comparison with the amount of work from the preceding two years.Currently, a significant number of project oriented companies are looking for competitive advantages which, allow for the mastering of the largest number of projects that have a delivery time specified within agreed time frames. The use of our system or similar ones designed according to CCMP rules fully ensures the fulfilment of such requirements. Keywords: Theory of Constraints, Critical Chain Project Management, Critical Chain, project management Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1343-1352 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061343 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061343.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061343.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0016.txt Handle: RePEc:mup:actaun:actaun_2014062061343 Template-Type: ReDIF-Article 1.0 Author-Name: Lea Melnikovová Author-Workplace-Name: Department of International Business, Metropolitan University Prague, Dubečská 900/10, 100 31 Praha 10-Strašnice, Czech Republic Author-Name: Bohumil Havrland Author-Workplace-Name: Department of Sustainable Technologies, Faculty of Tropical AgriSciences, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic Author-Name: Radim Valenčík Author-Workplace-Name: Department of Economics and International Affairs, Faculty of Economic Studies, The University of Finance and Administration, Estonská 500, 101 00 Praha 10, Czech Republic Title: Rogun - Hydropower Generating Controversy in Central Asia Abstract: The aim of this paper is to analyse the current conflict between Uzbekistan and Tajikistan over shared water resources, and propose an adequate solution. The tensions between the two countries are associated with the completion of a huge dam on a river on the Tajik territory. Such construction may have a negative impact on Uzbekistan's irrigation needs since it may restrict inflow to the Amudarya River which is Uzbekistan's key water resource. While Tajikistan intends to use water for hydropower, Uzbekistan needs water mainly for its cotton fields. This paper analyses the background, benefits and risks of the dam, roots of the tension, and suggests methods of resolving them. Based on the current dispute, the problem of shared water resources is generalized, discussed and two complementary approaches are presented. The international water law offers a set of guidelines applicable on transboundary water conflicts; the significance of the 1997 UN Convention concerning the law of the non-navigational uses of international watercourses is emphasized. Another instrument to grasp this problem is the game theory. The water allocation problem can be described using the Nash bargaining solution. This paper demonstrates that both approaches can contribute to resolving existing disputes over shared water resources. Keywords: hydropower, irrigation, shared water resources, water allocation, international water law, game theory Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1353-1361 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061353 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061353.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061353.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0017.txt Handle: RePEc:mup:actaun:actaun_2014062061353 Template-Type: ReDIF-Article 1.0 Author-Name: Boban Melovic Author-Workplace-Name: Faculty of Economics, University of Montenegro, Podgorica, Montenegro, Jovana Tomasevica 37, 81000 Podgorica, Montenegro Author-Name: Slavica Mitrovic Author-Workplace-Name: Department of Industrial Engineering and Management, Faculty of Technical Sciences, University of Novi Sad, Serbia, Trg Dositeja Obradovica 6, 21000 Novi Sad, Serbia Author-Name: Tamara Markovic Author-Workplace-Name: Financial Controller, Ministry of Finance of Montenegro, Podgorica, Montenegro Author-Name: Ana Nesic Author-Workplace-Name: Department of Industrial Engineering and Management, Faculty of Technical Sciences, University of Novi Sad, Serbia, Trg Dositeja Obradovica 6, 21000 Novi Sad, Serbia Author-Name: Ida Vajčnerová Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Satisfaction as a Determinant of Customer Loyalty Towards Mobile Communication Abstract: Modern business, characterized by growing user expectations and intense competitive relationships requires companies to survey customer satisfaction in a continuous manner. Customer satisfaction increases loyalty, fosters repurchase intention, enhances positive reaction and reduces the number of complaints. Customer satisfaction survey on regular basis is one of the prerequisites for creating adequate offer that meets customers' expectations and ensures their long-term loyalty. Namely, loyalty as a long-term preference for the company's products and services assumes customer who is willing and able to maintain interact with the brand offered by the company. Essentially, brand loyalty implies that the customer, based on the information and his beliefs, prefers the brand that is superior to the others. The main objective of this paper is to examine the level of customer satisfaction with specific aspects of services provided by mobile operators in the Montenegrin mobile communications market. Customer satisfaction with specific aspects of services available in the mobile communications market in Montenegro has been surveyed in 2013. This survey covered 788 respondents, and their levels of satisfaction have been examined using the survey method along with the statistical analysis of a number of variables. The first part of questionnaire consisted of questions aimed at collecting data on demographic characteristics of respondents, i.e. users of services of mobile operators, while the second part consisted of questions related to the basic research subject, i.e. the levels of customer satisfaction with the mobile communications services provided by mobile operators in Montenegro.The presented research method and recommendations provided in relation to the process of surveying customer satisfaction in terms of methodology may be important also for mobile operators operating beyond the Montenegrin market, enabling them to raise the quality of their customer satisfaction surveys and to improve thereby their own business. Keywords: satisfaction, customer, survey, loyalty, mobile communications Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1363-1371 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061363 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061363.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061363.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0018.txt Handle: RePEc:mup:actaun:actaun_2014062061363 Template-Type: ReDIF-Article 1.0 Author-Name: Rudolf Plachý Author-Workplace-Name: Department of Statistics, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Prague 6,Czech Republic Title: Impact of Trading Volume on Prediction of Stock Market Development Abstract: The paper focuses on the influence of trading volume on quality of prediction of stock market development. The main objective of this article is to assess the influence of stock trading volume level on quality of prediction with use of technical analysis. The research was applied on stocks included in the S & P 500 index. Based on average daily trading volume, three aggregate indexes were constructed.The dynamics of index return volatility was modeled by GARCH-class models. GARCH(1,1), GJR and EGARCH models were estimated for each time series. The in-sample evidence indicated that the return volatility of the indexes can be characterized by significant persistence and asymmetric effects. The best estimate of each model was produced for the index of stocks with the highest average trading volume.However the result could differ based on the observed period, the volatility structure of the examined data supports the idea that influential investors respond to various shocks in the market primarily by closing or opening their largest position.The importance of the level of trading volume for the prediction of financial time series development was shown in the paper. This finding could help generate such volatility structure of time series which would allow to explain development of the time series by various models with better results. Keywords: stock market, trading volume, prediction, volatility, GARCH Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1373-1380 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061373 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061373.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061373.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0019.txt Handle: RePEc:mup:actaun:actaun_2014062061373 Template-Type: ReDIF-Article 1.0 Author-Name: Juraj Ružbarský Author-Workplace-Name: Department of Manufacturing Processes Operation, Faculty of Manufacturing Technologies with a Seat in Prešov, Technical University of Košice, Letná 9, 04200 Košice, Slovak Republic Author-Name: Miroslav Müller Author-Workplace-Name: Department of Material Science and Manufacturing Technology, Faculty of Engineering, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6, Czech Republic Author-Name: Jan Mareček Author-Workplace-Name: Department of Agriculture, Food and Environmental Engineering, Faculty of Agronomy, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Milan Geršl Author-Workplace-Name: Department of Agriculture, Food and Environmental Engineering, Faculty of Agronomy, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Jatropha curcas - Analysis of Gross Calorific Value Abstract: In recent years biofuels have obtained a considerable interest, due to the implementation of ruling and gradual replacement of fossil fuels. One of production steps at gaining the oil is a pressing process. Wastes come into being from this process. These wastes are used as feed, fertilizer prospectively as fuel. A contemporary scientific literature pays attention namely to one of prospective produces which is a produce of the tropical and subtropical zones Jatropa curcas. Tests were performed at Jatropha Curcas seeds of a brown colour (that means gnaw). The aim of a research is an analysis of Jatropa curcas seed from the utilization point of view of the gross calorific value. The basic instrument to evaluate the gross calorific value of each variant of the experiment was a calorimeter PARR 6200 and digital scales for accurate laboratory weighing. Keywords: biofuels, jatropha curcas, gross calorific value Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1381-1384 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061381 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061381.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061381.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0020.txt Handle: RePEc:mup:actaun:actaun_2014062061381 Template-Type: ReDIF-Article 1.0 Author-Name: David Schüller Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic Author-Name: Vít Chlebovský Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic Author-Name: Karel Doubravský Author-Workplace-Name: Department of Informatics, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic Author-Name: Vladimír Chalupský Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic Title: The Conceptual Scheme for Managing University Stakeholders' Satisfaction Abstract: Universities have to face many changes in the sector of higher education caused by the current dynamic development in this sector. With the decline in state support, increased competition and unfavourable demographic progress, universities are forced to establish and improve their relationships with new and existing stakeholders. Research on relationships among universities and stakeholders has historically focused on the different factors and their influence on improving stakeholder satisfaction with the quality of university services and on strengthening cooperation. Some studies are focused on stakeholders' classification according to their importance for higher education institutions. However, there are fewer scientific studies which concentrate on the intricacies of managing stakeholder satisfaction according to key areas of Universities. This study aims to design a conceptual scheme for managing stakeholder satisfaction depending on the importance of stakeholders in the key fields of Universities. The research was done in three steps. As the first stage, university stakeholders were identified via interview. In the second stage, the following key fields relating to university activities were identified via focus group - education, science and research, premises and technology. In the third stage, the importance of the particular stakeholders was identified for the fields mentioned in the stage two. In order to gain the necessary information, a set interview method was chosen. Native students were identified as the most important stakeholder for the field - education, academic staff as the most important for the field - research and development and enterprises as the most important stakeholder for the field - premises and equipment. The results of the research conducted provided the authors with a convenient base for formulating the conceptual scheme for managing stakeholder universities' satisfaction. Keywords: universities, stakeholders, satisfaction, management, importance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1385-1393 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061385 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061385.html File-Format: text/html X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0021.txt Handle: RePEc:mup:actaun:actaun_2014062061385 Template-Type: ReDIF-Article 1.0 Author-Name: Karel Skokan Author-Workplace-Name: Institute of Doctoral Studies, School of Business Administration in Karviná, Silesian University in Opava, Na Rybníčku 626/1, 746 01 Opava, Czech Republic Author-Name: Lucie Zotyková Author-Workplace-Name: Institute of Doctoral Studies, School of Business Administration in Karviná, Silesian University in Opava, Na Rybníčku 626/1, 746 01 Opava, Czech Republic Title: Evaluation of Business Cluster Performance During Its Lifecycle Abstract: Business clusters as geographic groupings of firms and other organizations and associated institutions are for more than two decades considered to be the efficient instrument in regional and industrial policies which enable to increase the innovation and competitiveness of firms and other institutions and regions. The assessment of their benefits and performance is an issue often discussed in professional literature with various approaches. The composition and structure of clusters develop during their lifecycle from establishment to maturity or decay and different parts of firms in cluster contribute to cluster results in a variety of ways. The main aim of paper is to design a methodology for evaluation of business cluster performance during its lifecycle based on cluster analysis and time series analysis of business clusters and to reveal which parts of clusters called sub-clusters exert the decisive impact on business indicators by which the performance may be measured and to predict the future development of cluster and its parts. The methodology is verified on the case of the Czech machinery cluster with the longest life time in the Czech Republic. The results show that development of cluster is significantly affected by its structure and by performance of firms in sub-clusters. Keywords: business cluster, life cycle, performance evaluation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1395-1405 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061395 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061395.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061395.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0022.txt Handle: RePEc:mup:actaun:actaun_2014062061395 Template-Type: ReDIF-Article 1.0 Author-Name: Renata Skýpalová Author-Workplace-Name: Department of Management, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Renata Kučerová Author-Workplace-Name: Department of Management, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: The Role of the State in Launching Social Responsibility in Small and Medium Enterprises Abstract: The article deals with possibilities of government involvement in the concept of corporate social responsibility (CSR). Some member states, such as the United Kingdom, Germany and the Netherlands, have already prepared strategic documents in the field of CSR. In the Czech Republic we are just at the beginning of the formulation of national documents and the increased state involvement in CSR concept. A positive aspect is the launch of the preparatory activities for the formulation of the National CSR Strategy and National Action Plan for CSR by the Ministry of Industry and Trade as the CSR coordinator in the Czech Republic.The government of the Czech Republic should focus their attention on the preparation of strategic documents in the CSR area and on a possible extend of the basic ideas of social responsibility among managers of small and medium-sized companies. In this way these companies will be fully engaged in this concept (especially by creating contact points, e-learning supports and the possibility of consultations with employees of the Ministry of Industry and the Ministry of Trade as CSR coordinator). In this respect, it is possible to use the examples of a good practice from selected EU member states whose governments are addressing to an issue of an involvement of small and medium-sized companies in the CSR concept (e.g. Great Britain, Germany and the Netherlands). It is also possible to use the results of surveys conducted among small and medium-sized enterprises in the Czech Republic in the years 2007-2013. Keywords: National CSR Strategy, National Action Plan for CSR, government, social responsibility Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1407-1415 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061407 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061407.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061407.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0023.txt Handle: RePEc:mup:actaun:actaun_2014062061407 Template-Type: ReDIF-Article 1.0 Author-Name: Kamil Smolík Author-Workplace-Name: Department of Economics, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic Author-Name: Michal Karas Author-Workplace-Name: Department of Finances, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic Author-Name: Oldřich Rejnuš Author-Workplace-Name: Department of Economics, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic Title: How Macroecomic Factors Influence the Commodity Market in the Financialization Period: The Case of S & P GSCI Commodity Index Abstract: In connection to the process of financialization of commodity markets which is caused by the sharp increase of money flowing into the commodity markets, the question of which factors affect commodity and commodity indices prices is discussed. In this article, the importance of chosen macroeconomic determinants to the price variability of one of the most important commodity indexes S & P GSCI by using the Boosted Trees method is quantified. The results obtained in the research show that changes in the monthly values of macroeconomic determinants reflect and can, according to the model used, explain the volatility of the monthly average index S & P GSCI Total Return to more than 75%. The most important macroeconomic determinants proved to be Nominal Effective Exchange Rate of USD or US - Short-term interest rates. Keywords: Commodity index S & P GSCI, financialization, macroeconomic determinants Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1417-1425 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061417 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061417.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061417.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0024.txt Handle: RePEc:mup:actaun:actaun_2014062061417 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Stavjaňová Author-Workplace-Name: Department of Public Finance, Faculty of Finance and Accounting, University of Economics in Prague, nám. W. Churchilla 4, 130 67 Praha 3, Czech Republic Title: Value Added Tax Gap in the Czech Republic Abstract: The paper deals with an estimation of tax evasion of value added tax in the Czech Republic during 2006-2012. For the estimation I have used the concept of tax gap which is based on a comparison of the theoretical tax liability in the economy with the actual tax receipts. According to my results the VAT gap in the Czech Republic gradually increased during the observed period and it is more than CZK 100 billion in the last three years. The most significant growth of VAT gap occurred between the years 2007 and 2008 and between 2011 and 2012 when the reduced VAT rate was increased by 4 percentage points. The second part of the paper focuses on impact of my estimates on tax policy of the Czech Republic. I discuss two different possibilities how the additional revenue gained from VAT gap reduction could be used - either to decrease the government deficit and therefore to meet the Maastricht criteria or to decrease tax burden on labour which influences particularly low income workers. Keywords: tax evasion, tax evasion estimation, VAT gap, tax policy, labour tax burden Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1427-1436 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061427 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061427.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061427.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0025.txt Handle: RePEc:mup:actaun:actaun_2014062061427 Template-Type: ReDIF-Article 1.0 Author-Name: Miroslav Svatoš Author-Workplace-Name: Department of Economics and Department of Management, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, Praha 6-Suchdol, 165 21, Czech Republic Author-Name: Luboš Smutka Author-Workplace-Name: Department of Economics and Department of Management, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, Praha 6-Suchdol, 165 21, Czech Republic Author-Workplace-Name: Faculty of Economics and Environmental Management, ITMO University, Saint Petersburg, Lomonosov street 9, St. Petersburg, 191002, Russian Federation Author-Name: Richard Selby Author-Workplace-Name: Department of Economics and Department of Management, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, Praha 6-Suchdol, 165 21, Czech Republic Title: Capital Stock Value Development in Relation to the New EU Countries' Agricultural Sector Development Abstract: This paper will analyse agricultural sector development in individual new EU member states with emphasis on capital stock value development in agriculture. The main objective is to identify the relationship between capital stock value development, and agricultural sector performance in the individual analysed countries. The results of the analysis are as follows. The agricultural sector has significantly changed its structure and position within the national economy of individual new EU member states in the 20 years since the early 1990s. The size of the agricultural sector reduced in each of the analysed countries, resulting in a reduction in the value of the agricultural sector performance. Despite the significant reduction of the agricultural sector in many analysed, some became more efficient in terms of their agricultural sector performance. Individual country's agricultural sectors became more effective and more competitive. Individual country's agricultural sector size and performance development are closely related to capital stock value in agriculture. Both the agricultural sector structure, and agricultural sector production performance are closely related to available capital stock value. In line with the main objective of this paper, the most sensitive segments of the agricultural sector in relation to capital stock are livestock production, land development and the number of economically active persons in agriculture. Regarding sensitivity of agricultural production performance in relation to changes in capital stock value, the most sensitive are livestock production and non-food agricultural production. Keywords: capital stock, agriculture, production, value, volume, structure, correlation, sensitivity/elasticity, analysis, trend, European Union, new members Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1437-1450 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061437 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061437.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061437.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0026.txt Handle: RePEc:mup:actaun:actaun_2014062061437 Template-Type: ReDIF-Article 1.0 Author-Name: Petr Šašinka 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: Jan Zvara Author-Workplace-Name: Department of Geography, Faculty of Science, Masaryk University, Kotlářská 267/2, 611 37 Brno, Czech Republic Title: Institutionalization of Metropolitan Areas as Possible Solution of Agglomeration Externalities in the Context of Urbanization Development in the Czech Republic Abstract: The acceleration of urbanization in developed countries in the 20th century has become during last 50 years a global phenomenon bringing many challenges. Relations between city and its surroundings have been consequently evolved by many essential changes. In post-socialistic countries the development of urbanization was affected by specific factors which influence - on the basis of historical memory - creating of functional regions. The subject of this paper is to discuss that the formal or informal institutionalization of metropolitan areas in the Czech Republic (covering the delimitation of metropolitan area or a consequent anchoring of metropolitan areas in the process of spatial planning), may be advantageous even from an economic point of view for all stakeholders. Keywords: metropolitan areas, urbanization, agglomeration externalities, institutionalization, Czech Republic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1451-1463 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061451 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061451.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061451.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0027.txt Handle: RePEc:mup:actaun:actaun_2014062061451 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Široký Author-Workplace-Name: Department of Accounting, Faculty of Economics, VŠB - Technical University of Ostrava, 17. listopadu 15/2172, 708 33 Ostrava, Czech Republic Author-Name: Regína Střílková Author-Workplace-Name: Department of Accounting, Faculty of Economics, VŠB - Technical University of Ostrava, 17. listopadu 15/2172, 708 33 Ostrava, Czech Republic Author-Name: Anna Bánociová Author-Workplace-Name: Department of Finance, Faculty of Economics, Technical University of Košice, Němcovej 32, 040 01 Košice, Slovak Republic Author-Name: Veronika Zlaczká Author-Workplace-Name: Department of Finance, Faculty of Economics, Technical University of Košice, Němcovej 32, 040 01 Košice, Slovak Republic Title: Reflection of the Change in VAT Rates on Selected Household Expenditures in the Czech Republic and the Slovak Republic (2007-2013) Abstract: Member States of the European Union in the period of years 2007-2013 increased the rate of value added tax several times in an attempt to consolidate public budgets. While the Czech Republic is a typical representative of country changing VAT rates several times, Slovakia made practically only one change in the VAT rate. On the other hand, the Slovak Republic is a country where the reduced rate is applied only to the minimum of commodities. Changes in VAT are naturally reflected in household expenditures which are analyzed by the consumer basket, whose composition is also a subject of changes. Another factor that has an impact on household spending is swapping commodities between the rates of VAT.The aim of this paper is, based on the analytic-synthetic methods, to determine how are these changes differently manifested in the Czech Republic and the Slovak Republic in reference to the share of commodity consumption included in the standard and reduced VAT rates and to the exempt transactions, and, in particular, to determine how they affected the VAT burden of the hypothetical household in both countries. Keywords: VAT, VAT rates, consumer basket, The Czech Republic, the Slovak Republic, household expenditures, tax burden Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1465-1474 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061465 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061465.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061465.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0028.txt Handle: RePEc:mup:actaun:actaun_2014062061465 Template-Type: ReDIF-Article 1.0 Author-Name: Roman Švec Author-Workplace-Name: Department of Tourism and Marketing, Institute of Technology and Business in České Budějovice, Okružní 10, 370 01 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 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: The Impact of the Location on the Price Offered by Accommodation Establishments in Urban Areas Abstract: The aim of this paper is to assess the relationship between the price of accommodation and the urban space and character of the place. The price and spatial connections (together with the quality of the provided services) become an important motive for clients when choosing a concrete accommodation establishment. As the competition is very difficult in the field of accommodation establishments and the supply multiply surpasses the demand, there is an intensive search for miscellaneous strategies of engaging in the competition. The built-up territory of the town České Budějovice was chosen as a model territory. The prices of the summer season 2012 have been entered into the analysis. The impact of the location was assessed on the level of the type of land-use. The distribution of the accommodation establishments in the studied is highly uneven, without any more significant tendency to the creation of the spatial clusters. It is fundamentally influenced especially by the distance of the historical center. A price map was formed identifying the zones with the above-average prices, as well as the zones with the highly below-average prices. Keywords: accommodation establishment, pricing, location, distribution of accommodation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1475-1485 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061475 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061475.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061475.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0029.txt Handle: RePEc:mup:actaun:actaun_2014062061475 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Turan Author-Workplace-Name: Faculty of Agriculture Novi Sad, University of Novi Sad, Trg D. Obradovića 8, Novi Sad, Serbia Author-Name: Vladimir Višacki Author-Workplace-Name: Faculty of Agriculture Novi Sad, University of Novi Sad, Trg D. Obradovića 8, Novi Sad, Serbia Author-Name: Sanja Mehandžić Author-Workplace-Name: Agricultural Expert and Advisory Service, Temerinska 131, Novi Sad, Serbia Author-Name: Pavol Findura Author-Workplace-Name: Department of Machines and Production Systems, Slovak University of Agriculture in Nitra, Tr. A. Hlinku 2, 949 76 Nitra, Slovak Republic Author-Name: Patrik Burg Author-Workplace-Name: Department of Horticultural Machinery, Faculty of Horticulture, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Aleksandar Sedlar Author-Workplace-Name: Faculty of Agriculture Novi Sad, University of Novi Sad, Trg D. Obradovića 8, Novi Sad, Serbia Title: Sowing Quality Indicators for a Seed Drill With Overpressure Abstract: The main goal of sowing is the distribution of seeds at an optimal depth with adequate seed spacings. The results of the optimal sowing, in both horizontal and vertical directions, are better germination and sprouting, as well as increased yield and reduced influence of plants on each other's space for growing, regarding the available light, nutrients and moisture. Quality of horizontal and vertical seed distribution is influenced by the distance between rows, sowing depth, pre-sowing preparation, seed drill, seeding mechanism, sowing density, and operator's skills.The arithmetic mean of spacing (Am), standard deviation for spacings between the plants (SD) and coefficient of variation (CV) are usually used for representation of sowing evenness. Assuming that the seeds are of good germination quality, the yield is directly dependent on the sowing quality and organization of plants per unit of surface area.A well prepared plot was sown with 20 corn seed hybrids from different FAO maturity groups. The sowing was performed with precision pneumatic seed drill INO Becker Aeromat 2, which ejects individual seeds by using the overpressure. After sprouting, no statistically significant differences were found between the sowing of hybrids from different FAO maturity groups and their characteristics. When the yield is concerned, biological characteristics of hybrids are much more influential than the quality of sowing. This is true only if the tractor implement for wide row planting is properly adjusted. Keywords: corn sowing, overpressure, seeding mechanism, seeding disk, quality Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1487-1492 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061487 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061487.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061487.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0030.txt Handle: RePEc:mup:actaun:actaun_2014062061487 Template-Type: ReDIF-Article 1.0 Author-Name: Ida Vajčnerová Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Kateřina Ryglová Author-Workplace-Name: Department of Marketing and Trade, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Key Factors of Quality in the Sector of Tourism Services Providers: Case Study: Czech Republic Abstract: The paper summarizes main results of partial research aimed at detection of the key factors affecting quality in the sector of tourism services providers, namely tour operators and travel agencies. A primary questionnaire survey was conducted; the researched factors were distributed in the context of service quality dimensions (Grönroos model); the dimensions were tested in relation to sex, age and education of the respondents (ANOVA; Brown-Forsythe test). Assurance was identified as the most important dimension. The output of the study is determining the significance of individual quality factors from the perspective of a potential customer when selecting a service provider. Keywords: tourism services providers, service quality, quality dimension, assurance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1493-1497 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061493 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061493.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061493.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0031.txt Handle: RePEc:mup:actaun:actaun_2014062061493 Template-Type: ReDIF-Article 1.0 Author-Name: Lucie Vnoučková Author-Workplace-Name: Department of Management, University of Economics and Management, Nárožní 2600/9a, 158 00 Praha 5, Czech Republic Author-Name: Jaroslava Hyršlová Author-Workplace-Name: Department of Transport Management, Marketing and Logistics, Jan Perner Transport Faculty, University of Pardubice, Studentská 95, 532 10 Pardubice, Czech Republic Author-Name: Pavel Tomšík Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: How Does Implementation of Environmental Management System Contribute to Corporate Sustainability Management Abstract: Corporate sustainability management (CSM) appears to be an important issue for current management. The aim of the paper is to identify what determinants of sustainability management are examined in the literature and discuss the contribution of environmental management system (EMS) to CSM based on experiences of selected Czech organizations with implemented EMS according to ISO 14001. The data for the survey was gathered from 222 organizations (N = 1265) who have already implemented EMS. The results show there is a basic knowledge of sustainability concept in the surveyed Czech organizations. Perceived improvements of EMS implementation in Czech organizations are mainly in the area of environmental performance, economic performance, relationship with involved parties and social issues. Based on the implementation of EMS, the organizations take care about corporate sustainability (about the areas of environmental aspects and impacts of the organization). Improved environmental performance has been linked with process and product cost improvements and lower risk factors. Keywords: sustainable development, corporate sustainability, corporate sustainability management, environmental management system Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1499-1508 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061499 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061499.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061499.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0032.txt Handle: RePEc:mup:actaun:actaun_2014062061499 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Vychytilová Author-Workplace-Name: Department of Finance and Accounting, Faculty of Management and Economics, Tomas Bata University in Zlin, Mostní 5139, 760 01 Zlín, Czech Republic Title: Intermarket Technical Research of the U.S. Capital Markets and the Czech Stock Market Performance Abstract: Globalization of the capital markets increasingly leads the investors to understand the fundamentals and technicals of asset cross-correlations and the global asset allocation seems to be an important task. The paper measures product momentum correlations between the four leading global benchmarks Standard & Poor's stock index, Thomson Reuters/Jefferies CRB index, 30-Year U.S. Treasury Bond Price index and Dollar Index and between these indices and the Czech stock PX index. Empirical results illustrate that statistically significant correlations between U.S. indices existed over some past period at the 95.0% confidence level. In addition, the significant relation between indices Standard & Poor's stock index, Thomson Reuters/Jefferies CRB index and the Czech stock market PX during the past fifteen years has been detected. These conclusions were reached from an analysis of monthly data in the United States and the Czech Republic, from January 1999 to April 2014. The empirical results offer beneficial applications not only for investors to diversify their risk but also for policy-makers to allocate resources more efficiently. Keywords: cross-asset allocation perspective, asset market linkages, attributes of cross-market movements and capital market fluctuations Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1509-1519 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061509 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061509.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061509.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0033.txt Handle: RePEc:mup:actaun:actaun_2014062061509 Template-Type: ReDIF-Article 1.0 Author-Name: Marcel Vytečka Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Vít Ondroušek Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Jan Kolomazník Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Michal Hammerschmiedt Author-Workplace-Name: Department of Agricultural, Food and Environmental Engineering, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Design and Implementation of the Remote Control of the Manipulator Abstract: This article is focused on the design and implementation of the complex solution of the remote control of the industrial manipulator Katana 6M180. The main aim is to increase utilization of the machine and its monitoring, whereas the safety standards won't be affected. Both parts of the design, the hardware as well as the software one, are discussed in this article. The hardware part consists of the protective cage, controllable lighting, power circuits, electronics, server, several cameras used for image processing of the working space and one IP camera used for monitoring. The software tools represent second main part of the described solution of the remote control. This software part of the solution consists of the main control software running on the server, the reservation system and third party software that solves connections between clients and the server. Special attention is paid to the implementation of safety elements, in order to increase the robustness of the whole system. The description of one resolved task that used the designed remote control system, is listed in the conclusion as a proof of concept. The task is focused on determining parameters of the objects in the working space of the manipulator. Keywords: remote control, manipulator, protective cage Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1521-1525 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061521 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061521.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061521.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0034.txt Handle: RePEc:mup:actaun:actaun_2014062061521 Template-Type: ReDIF-Article 1.0 Author-Name: Pavel Zimmermann Author-Workplace-Name: Department of Statistics and Probability, Faculty of Informatics and Statistics, University of Economics, nám. W. Churchilla 4, 130 67 Prague 3, Czech Republic Author-Name: Petr Mazouch Author-Workplace-Name: Department of Statistics and Probability, Faculty of Informatics and Statistics, University of Economics, nám. W. Churchilla 4, 130 67 Prague 3, Czech Republic Author-Name: Klára Hulíková Tesárková Author-Workplace-Name: Department of Demography and Geodemography, Faculty of Science, Charles University in Prague, Albertov 6, 128 00 Prague 2, Czech Republic Title: Missing Categorical Data Imputation and Individual Observation Level Imputation Abstract: Traditional missing data techniques of imputation schemes focus on prediction of the missing value based on other observed values. In the case of continuous missing data the imputation of missing values often focuses on regression models. In the case of categorical data, usual techniques are then focused on classification techniques which sets the missing value to the 'most likely' category. This however leads to overrepresentation of the categories which are in general observed more often and hence can lead to biased results in many tasks especially in the case of presence of dominant categories. We present original methodology of imputation of missing values which results in the most likely structure (distribution) of the missing data conditional on the observed values. The methodology is based on the assumption that the categorical variable containing the missing values has multinomial distribution. Values of the parameters of this distribution are than estimated using the multinomial logistic regression. Illustrative example of missing value and its reconstruction of the highest education level of persons in some population is described. Keywords: missing data, categorical data, multinomial regression Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1527-1534 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061527 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061527.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061527.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0035.txt Handle: RePEc:mup:actaun:actaun_2014062061527 Template-Type: ReDIF-Article 1.0 Author-Name: Marián Kočner Author-Workplace-Name: Department of Enterprise's Information Systems, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Tr. A. Hlinku 2, 949 76 Nitra, Slovak Republic Title: Financial - Accounts View on the Governmental Expenses and the Autonomy Administration in the Conditions of the Slovak Republic Abstract: The extension of state activities currently raises the need to fund specific public projects in the area of the infrastructure, ecology, or the entire expenditure programs in the field of education, health and social care and culture. Into the accounts methodology of the national and autonomy administration were introduced the transfers which represent prevalent expenses, capital expenditures, grants, subsidies and contributions. From an accounting perspective views there is an important fact from which the transfer passes, respectively whether the transfer is provided by the founder, the transfer by another entity within the public administration, or the transfer goes from an entity outside of the public administration. Watching transfers is important for the subsequent preparation of consolidated financial statements and summary financial statements of the public administration. The aggregate accounts of government administration in 2012 expanded by another group of accounting entities namely the state enterprises, RSR, Eximbanka and other public entities. Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1537-1543 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061537 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061537.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061537.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0036.txt Handle: RePEc:mup:actaun:actaun_2014062061537 Template-Type: ReDIF-Article 1.0 Author-Name: Marián Kočner Author-Workplace-Name: Department of Enterprise's Information Systems, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Tr. A. Hlinku 2, 949 76 Nitra, Slovak Republic Title: The Impact of Public Debt on Economic Growth and Inflation Abstract: The paper on hand of the long term data from public debt, GDP and inflation in selected countries analyzes their interconnection. The analysis method is similar to the methods used by Reinhart, Rogoff (2010a). The original study did not include all new EU countries. The aim of this paper is to assess the impact of the debt level on the economic growth and inflation in the selected new EU countries, which are not listed in the original paper from Reinhart, Rogoff. Keywords: public debt, debt level, economic growth, inflation Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1545-1549 Volume: 62 Issue: 6 Year: 2014 DOI: 10.11118/actaun201462061545 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061545.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201462061545.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201406-0037.txt Handle: RePEc:mup:actaun:actaun_2014062061545