Template-Type: ReDIF-Article 1.0
Author-Name: Břetislav Andrlík
Author-Workplace-Name: Department of Accounting and Taxes, Faculty ob Bussines and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Corporation Income Tax and Administrative Costs of the Public Sector
Abstract: This contribution examines the issues of measurement of corporate income tax effectiveness in the circumstances of the Czech Republic, referred to as the tax on income of legal persons. The tax on income of legal persons represents a significant part of the public budget revenue, with the volume of collection of CZK 128,002 million in 2012. The theoretical basis for this contribution is the principle of tax system effectiveness, which is one of the principles characterizing a good tax system and is related to costs inherent in a tax system. The contribution defines two existing types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect) and in theory describes excessive tax burden. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of corporation income tax is performed with the use of the full-time equivalent (FTE) method, which is based on the classification of revenue authorities' staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax.A separate part of the article deals with measurement of administrative costs performed by the Organisation for Economic Co-operation and Development on the timeline ranging from year 2009 to 2011. The author of this article performed his own measurements concerning the direct administrative costs related to the collection of tax on income of legal persons in the Czech Republic. Results achieved in the respective monitored years are lower by the average (in the Czech Republic 2 percentage) of ca 1.66 percentage points in relation to the average value of direct administrative costs of the Czech tax system.
Keywords: tax on income of legal persons, fiscal revenue, administrative costs, excessive tax burden
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 165-173
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010165
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Template-Type: ReDIF-Article 1.0
Author-Name: Piotr Bórawski
Author-Workplace-Name: Department of Agrotechnology, Agricultural Production Management and Agribusiness, University of Warmia and Mazury in Olsztyn, Oczapowskiego 1, 10-957 Olsztyn, Poland
Author-Name: Mariola Grzybowska-Brzezińska
Author-Workplace-Name: Department of Market Analysis and Marketing, University of Warmia and Mazury in Olsztyn, Oczapowskiego 1, 10-957 Olsztyn, Poland
Author-Name: James William Dunn
Author-Workplace-Name: Department of Agricultural Economics, Sociology and Extension, Pennsylvania State University-University Park, USA, 203 Armsby, University Park, PA 16802, The USA
Title: The Evaluation of Efficiency of Polish Agriculture
Abstract: The objective of the paper was to recognize the efficiency of Polish agriculture. We have studied data from Main Statistical Office (MSO) and compared the efficiency in the years 2000-2010. The data proved that the efficiency of Polish agriculture improved in the analyzed period. To measure the impact of macroeconomic variables we introduced these into the regression model. The macroeconomic factors included: X1 (nominal prices of land), X2 (land prices expressed in dt), X3 (inflation), X4 (investment in agriculture and hunting), X5 (balance of trade) and X6 (GDP). We wanted to recognize the impact of macroeconomic factors on: Y1 (gross output), Y2 (intermediate consumption), Y3 (gross value added). Multiple regression was used to measure the impact of macroeconomic factors on global production of agriculture. The strongest impact on gross value added had: X4 (investment in agriculture and horticulture) and X4 (trade balance). Poland is a member of European Union and the Common Agricultural Policy has improved the situation in agriculture. There are about 2 100 000 farms in Poland but only 300 000-400 000 are producing for the market. Other farms have social functions and are place for work for rural inhabitants.
Keywords: economic efficiency, agriculture, macroeconomic factors, policy, multiple regression
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 175-183
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010175
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Template-Type: ReDIF-Article 1.0
Author-Name: Jana Cocuľová
Author-Workplace-Name: Department of Management, Faculty of Management, University of Prešov in Prešov, 17. novembra 1, 080 78 Prešov, Slovak Republic
Title: An Analysis of Determinants of Recruitment and Selection Outsourcing Implementation
Abstract: In order for the companies to maintain their positions in the current market, they are forced to find new opportunities and ways to streamline their operations. One of such options for the company is outsourcing, which is the subject of this paper. Given the increasing trend of outsourcing in human resource management, the article deals specifically with the issue of outsourcing of selected human resource (HR) activity - the recruitment and selection process (R & S). The main goal of the research study is to establish a set of determinants of the success of implementation of R & S outsourcing. The research was carried out by using a questionnaire survey from February 2013 as the primary data source. Questionnaires were distributed to a sample of organizations operating in Slovakia. In order to achieve the research objective, six hypotheses have been contested by correlation analysis and Mann Whitney U test, while in five cases statistically significant correlation between selected determinants and the perceived success of the outsourcing implementation have been confirmed.
Keywords: outsourcing, recruitment and selection process, outsourcing implementation
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 185-191
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010185
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Template-Type: ReDIF-Article 1.0
Author-Name: Karel Doubravský
Author-Workplace-Name: Department of Informatics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Author-Name: Tomáš Meluzín
Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Author-Name: Mirko Dohnal
Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Title: Decision-making on Implementation of IPO Under Topological Uncertainty
Abstract: IPO (Initial Public Offering) is a complex decision making task which is always associated with different types of uncertainty. Poor accuracies of available probabilities of lotteries e.g. quantification of investor interest is studied in the first part of this paper (Meluzín, Doubravský, Dohnal, 2012). However, IPO is often prohibitively ill-known. This paper takes into consideration the fact that decision makers cannot specify the structure/topology of the relevant decision tree. It means that one IPO task is specified by several (partially) different decision trees which comes from different sources e.g. from different teams of decision makers/experts. A flexible integration of those trees is based on fuzzy logic using the reconciliation (Meluzín, Doubravský, Dohnal, 2012). The developed algorithm is demonstrated by a case study which is presented in details. The IPO case integrates two partially different decision trees.
Keywords: IPO, decision-making, uncertainty, linear programming, fuzzy logic
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 193-200
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010193
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563010193.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Daniela Ettaleb
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: Bohumil Vítek
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: International Expansion and Transition to the Network Structure of the Multinational Companies and Their Social Consequences
Abstract: Economic globalization is associated with growing interconnectedness, interdependence and the integration of businesses into a single economic system, improving the competitiveness of businesses, and places new demands and requirements on firms. Companies that wanted to survive in a new, dynamic and competitive environment had to apply new development strategies, whose main motto was to reduce costs and to create greater flexibility on the global market. Many large companies managed huge cost reductions in the globalized economy through international expansion to the industrial periphery and semi-periphery countries (developing countries and Central and Eastern Europe) and through the transition from a pyramidal organizational structure to a network structure. The control centre of companies in a network organization deprives hierarchical and pyramidal corporate structures, rather temporarily joins a network of small suppliers, subcontractors and service providers. In the business environment networks are more flexible and adaptable than firms with a hierarchical structure. They are highly effective because they allow significant reductions in the operating costs of the company. On the other hand, the network structure of relations has a number of social consequences, such as the reduction in the number of employees, the rise in non-standard employment contracts and the abolition of responsibility.
Keywords: economic globalization, multinational companies (MNCs), international expansion, network structure, new international division of labour, flexibility of work
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 201-205
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010201
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563010201.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Tomáš Foltýnek
Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Irene Glendinning
Author-Workplace-Name: Faculty of Engineering and Computing, Coventry University, Priory Street, Coventry, CV1 5FB, United Kingdom
Title: Impact of Policies for Plagiarism in Higher Education Across Europe: Results of the Project
Abstract: Exploring policies and systems for assuring academic integrity and deterring plagiarism in different higher education institutions was the subject of a three-year project funded by the European Union (EU). The research for Impact of Policies for Plagiarism in Higher Education Across Europe (IPPHEAE), completed in November 2013, was conducted by teams at five higher education institutions from UK, Poland, Lithuania, Cyprus and Czech Republic.The research included an EU-wide survey of higher education institutions across 27 EU member states. Separate reports were prepared for the countries surveyed, each containing details of findings and recommendations for what could and should be done to improve academic quality and integrity at national, institutional and individual levels. An EU-wide comparative study provided an assessment of the maturity of policies and processes for academic integrity in each country, based on the data collected and the research conducted for each national report.This paper presents selected comparisons of results from the research, especially looking at evidence for maturity of policies, consistency of approach, examples of good practice and highlighting where serious effort is needed to strengthen current policies and practices.
Keywords: plagiarism, academic integrity, European Union, plagiarism policies, AIMM
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 207-216
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010207
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Template-Type: ReDIF-Article 1.0
Author-Name: Josef Holoubek
Author-Workplace-Name: Department of Statistics and Operational Research, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Martina Lindnerová
Author-Workplace-Name: Department of Statistics and Operational Research, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Jitka Janová
Author-Workplace-Name: Department of Statistics and Operational Research, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Supply Chain Planning for a Timber Harvesting Plus Sale Tender
Abstract: Since 2010, the Czech State Forest Enterprise has been inviting timber-harvesting tenders while insisting on the forestry company purchasing the timber from the felled trees as well. To win, a tender must offer the greatest difference between the price of the timber purchased and the cost of the operations. Thus, the forest companies are now facing new problem: apart from minimizing the logging costs they are searching for a cross-cutting and mill-distribution strategy that maximizes the selling price of the harvested timber.The optimization model devised by the present paper provides support for finding an optimal timber selling strategy and, as an important contribution, include a detailed plan for cross-cutting the logs and assign them to the particular customers. We keep the support accessible via common office software and the cross-cutting and customer-assigning problem is formulated as a linear programming model for EXCEL, a particular real-world problem is solved and, using expert comparison, the model appears to provide very good results.
Keywords: linear programming, forestry supply chain, cross-cutting, timber-harvesting tender
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 217-225
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010217
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Template-Type: ReDIF-Article 1.0
Author-Name: Zdeněk Konečný
Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Author-Name: Marek Zinecker
Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Title: Measuring Risk Structure Using the Capital Asset Pricing Model
Abstract: This article is aimed at proposing of an inovative method for calculating the shares of operational and financial risks. This methodological tool will support managers while monitoring the risk structure. The method is based on the capital asset pricing model (CAPM) for calculation of equity cost, namely on determination of the beta coefficient, which is the only variable, that is dependent on entrepreneurial risk. There are combined both alternative approaches for calculation betas, which means, that there are accounting data used and there is distinguished unlevered beta and levered beta. The novelty of the proposed method is based on including of quantities for measuring operational and financial risks in beta calculation. The volatility of cash flow, as a quantity for measuring of operational risk, is included in the unlevered beta. Return on equity based on the cash flow and the indebtedness are variables used in calculation of the levered beta. This modification makes it possible to calculate the share of operational risk as the proportion of the unlevered/levered beta and the share of financial risk, which is the remainder of levered beta. The modified method is applied on companies from two sectors of the Czech economy. In the data set there are companies from one cyclical sector and from one neutral sector to find out potential differences in the risk structure. The findings show, that in both sectors the share of operational risk is over 50%, however, in the neutral sector is this more dominant.
Keywords: beta coefficient, capital asset pricing model, financial risk, operational risk, risk structure
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 227-233
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010227
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Template-Type: ReDIF-Article 1.0
Author-Name: Zdeněk Konečný
Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Author-Name: Marek Zinecker
Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Title: Using the Boston Matrix at Identification of the Corporate Life Cycle Stage
Abstract: The main aim of this article is to develop a new model supporting the identification of the particular corporate life stage within the corporate life cycle. This model will be derived from the Boston matrix. The main reason for using this approach as the base for making new model of the corporate life cycle is the fact, that every quadrant of the Boston matrix can be assigned to one phase of the product life cycle and there is supposed, that the phase, in which are most products, determines the phase of the corporate life cycle. For application the Boston matrix by identification phases of the corporate life cycle is necessary to define low and high values of both its variables using some quantities from the model of corporate- and market life cycle by Reiners (2004). So the interval of low and high sales growth is determined by comparing sales of the company and sales of the market and furthermore, there is considered the rate of inflation to eliminate the impact of price changes. And for determination low and high market shares, there are compared the shares of sales and shares of total assets. After that, there will be possible to identify all the quadrants and thus all the individual phases unequivocally, which is the basic advantage compared to most existing models of the corporate life cycle. The following aim of this article is to compare the occurrence of individual phases, identified by this modified model, depending on the sector sensitivity to the economic cycle, measured by the coefficient of correlation between sales on the market and GDP. There are selected two sectors of the Czech economy, namely one cyclical and one neutral sector. Subsequently there is selected a sample of companies from both these sectors. The data are collected from financial statements of companies and from analytical materials by the Czech Ministry of Industry and Trade and by the Czech Statistical Office. On the basis of this research, there were recorded differences especially in the number of companies in the phases of stabilisation and decline, depending on the sector sensitivity to the economic cycle.
Keywords: Boston matrix, corporate life cycle, market conditions, market share, rate of sales growth
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 235-243
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010235
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Template-Type: ReDIF-Article 1.0
Author-Name: Jana Korytárová
Author-Workplace-Name: Institute of Structural Economics and Management, Faculty of Civil Engineering, Brno University of Technology, Veveří 331/95, 602 00 Brno, Czech Republic
Author-Name: Barbora Pospíšilová
Author-Workplace-Name: Institute of Structural Economics and Management, Faculty of Civil Engineering, Brno University of Technology, Veveří 331/95, 602 00 Brno, Czech Republic
Title: Evaluation of Investment Risks in CBA with Monte Carlo Method
Abstract: Investment decisions are at the core of any development strategy. Economic growth and welfare depend on productive capital, infrastructure, human capital, knowledge, total factor productivity and the quality of institutions. Decision-making process on the selection of suitable projects in the public sector is in some aspects more difficult than in the private sector. Evaluating projects on the basis of their financial profitability, where the basic parameter is the value of the potential profit, can be misleading in these cases. One of the basic objectives of the allocation of public resources is respecting of the 3E principle (Economy, Effectiveness, Efficiency) in their whole life cycle. The life cycle of the investment projects consists of four main phases. The first pre-investment phase is very important for decision-making process whether to accept or reject a public project for its realization. A well-designed feasibility study as well as cost-benefit analysis (CBA) in this phase are important assumptions for future success of the project. A future financial and economical CF which represent the fundamental basis for calculation of economic effectiveness indicators are formed and modelled in these documents. This paper deals with the possibility to calculate the financial and economic efficiency of the public investment projects more accurately by simulation methods used.
Keywords: Public projects, EU funds, CBA, efficiency, education infrastructure, Monte Carlo simulation
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 245-251
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010245
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Template-Type: ReDIF-Article 1.0
Author-Name: Ronald Mauricio Martinod
Author-Workplace-Name: Mechanical Engineering Department, Engineering School, Universidad EAFIT, Cra. 49 N° 7 Sur-50 Medellín, Colombia
Author-Name: German René Betancur
Author-Workplace-Name: Mechanical Engineering Department, Engineering School, Universidad EAFIT, Cra. 49 N° 7 Sur-50 Medellín, Colombia
Author-Name: Leonel Francisco Castañeda
Author-Workplace-Name: Mechanical Engineering Department, Engineering School, Universidad EAFIT, Cra. 49 N° 7 Sur-50 Medellín, Colombia
Title: Analysis of Driving Safety Criteria Based on National Regulations for the Suspension Systems of NGVs
Abstract: The work analyses the technical evaluation process of the suspension system for vehicles that have been adapted to natural-gas-fuelled engines from power light-duty gasoline, and diesel vehicles; this evaluation is done through a mechanical review established by national regulations. The development of this analysis is focused on establishing the relationship between the natural-gas-fuelled equipment and the dynamic effect caused by the extra-weight, according to two measuring criteria that determine the safety and driving comfort, these are: (i) tire-road adhesion index; and (ii) tire excitation phase angle. The paper also proposes new elements that can be added to the current national regulations and that are currently applied to assess the suspension of natural gas vehicles, recorded using a test standard benchmark for the evaluation of the suspension.
Keywords: adhesion index, EuSAMA, phase angle, natural gas vehicle, suspension system, viscous damping ratio
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 253-261
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010253
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563010253.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Zdeněk Motlíček
Author-Workplace-Name: Department of Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Pavlína Matějová
Author-Workplace-Name: Department of Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Dana Martinovičová
Author-Workplace-Name: Department of Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Influence of Components of Net Working Capital on Costs of Companies Manufacturing Machinery and Equipment in the Czech Republic
Abstract: The approach to working capital management significantly affects the performance of companies. Nevertheless, this effect varies depending on the observed industry and company's size and it may be assumed that it is also dependent on territory differences. The paper presents an empirical research aiming to identify particular links between net working capital and costs of the company. The outcomes indicate a relatively strong positive correlation between the variables, especially in case of inventory. Furthermore he ratio of financial costs to ordinary costs is low, as well as the impact of net working capital components on financial costs. It follows that a focus on collection period would not lead to significant savings. The findings appropriately complement Czech and foreign literature focused more on impact of net working capital or working capital on profitability indicators. Further studies concerning a more detailed analysis of the influence of net working capital on corporate costs are difficult to be found. The present research has been conducted on medium-sized companies located in the Czech Republic and manufacturing machinery and equipment. The obtained results suggest the most suitable area of focus for optimization of working capital in relation to costs for the types of companies defined above.
Keywords: working capital, net working capital, ordinary cost, directs cost, financial cost, inventory, receivables, short-term financial assets, short-term liabilities
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 263-270
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010263
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Template-Type: ReDIF-Article 1.0
Author-Name: Jaroslav Sedláček
Author-Workplace-Name: Department Finance, Faculty of Economics and Administrations, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic
Author-Name: Eva Hýblová
Author-Workplace-Name: Department Finance, Faculty of Economics and Administrations, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic
Author-Name: Petr Valouch
Author-Workplace-Name: Department Finance, Faculty of Economics and Administrations, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic
Title: Motives for Combinations of Trading Companies
Abstract: The subject of this paper is an analysis of the development of activities at the European as well as the Asian market of foreign direct investments (FDI) and mergers and acquisitions (M & A). Causes of mergers and acquisitions and their development mainly in the period after the financial and economic world crisis are examined. A partial study focused on the merger market in the Czech Republic. The analysis results show that FDI inward dominate in the Asian market in contrast to more developed European and American markets where prevail FDI outward. The motivations for the activities in M & A markets are changed in dependence on the development tendencies of the world economy, politics, continuing liberalization of investment regimes, and implementation of the internationalization strategy on a large scale. The results of our study confirmed the hypothesis, that the main motive was the attainment of microeconomic advantages of the merging entities.
Keywords: company transformations, development of mergers and acquisitions, foreign direct investments, motives for M & A, synergic effect, value for owners
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 271-280
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010271
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Template-Type: ReDIF-Article 1.0
Author-Name: Veronika Solilová
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: Danuše Nerudová
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: Evaluation of Greenhouse Gas Emissions and Related Aspects: Case of the Czech Republic
Abstract: The most important drivers of increasing greenhouse gas emissions are increasing world's population, economic development resulting in higher level of productions and consumption, but also unanticipated increases in the energy intensity of GDP and in the carbon intensity of energy. The EU committed to reduce their greenhouse gas emissions by 20% until 2020 or 40% until 2030 compared to 1990 levels of the Kyoto Protocol. The Czech Republic enlarged EU in 2004 as a country from Eastern Europe where usually the heavy industries or agriculture prevail over other sectors. The aim of the paper was an evaluation of the development of greenhouse gas emissions and related aspects in the industry of the Czech Republic. Based on the results was concluded that although greenhouse gas emissions of the Czech Republic are deeply below the Kyoto targets, there are areas for improvements e.g. in case of energy intensities, as well as in case of carbon intensity and carbon productivity, where the Czech Republic reaches worse results than the EU28. Therefore is recommended to decrease greenhouse gas emission and increase gross value added generated by each NACE sector. Both those factors will impact on improvement of energy intensity, carbon productivity as well as greenhouse gas emissions per capita.
Keywords: greenhouse gas emissions, Czech Republic, EU28, energy intensity, carbon intensity, carbon productivity
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 281-292
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010281
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Template-Type: ReDIF-Article 1.0
Author-Name: Andrea Sujová
Author-Workplace-Name: Department of Forest and Wood Products Economics and Policy, Faculty of Forestry and Wood Technology, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Petra Hlaváčková
Author-Workplace-Name: Department of Forest and Wood Products Economics and Policy, Faculty of Forestry and Wood Technology, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Sectoral Analysis of Competitiveness of Wood Processing Industry in the Czech Republic
Abstract: Wood processing industry (WPI) is a sector based on renewable natural resources of wood raw material. It is therefore able of sustainable growth and be competitive on the international markets. The interest of the European Union is to build economy based on renewable natural resources, resulting in the need to pay increased attention to the development and support of the WPI. The aim of the paper is to evaluate the level and development of competitiveness of WPI in the Czech Republic in subsectoral structure for a period of ten years through the establishment of indicators based on foreign trade data of industry using mathematical and statistical methods. To reach the goal we set up a system of indicators measuring sectoral competitiveness. Achieved results in indicators have shown that, despite the WPI creates active foreign trade balance and contributes to surplus balance of country, it achieves low value of indicator revealed comparative advantage (RCA) with a negative, decreasing trend, thus industry gradually loses its competitive ability. Analysis was also found, that the reason for low competitive ability of WPI is low specialisation of country in the commodity group, which was confirmed by statistical method of correlation analysis.
Keywords: competitiveness, revealed comparative advantage, competitive advantage, foreign trade balance, wood processing industry
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 293-302
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010293
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Template-Type: ReDIF-Article 1.0
Author-Name: Veronika Svatošová
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: The Use of Marketing Management Tools in E-commerce
Abstract: Marketing management increasingly occupies an important position in the world of business as well as in the sphere of e-commerce. However, some companies underestimate the importance of marketing support. This paper focuses on the e-commerce marketing management and its importance that is currently in theory and practice underestimated. Based on the analysis of the current state, synthesis of knowledge are literature research, quantitative survey was conducted using questionnaires, which aims to determine the use of marketing management tools, weaknesses and effectiveness of the marketing management concept among Internet companies, focusing on online retailing. The results of the survey reject or not reject the hypotheses (by the Pearson's χ2-test of independence, the Chi-square test, Friedman test, Nemenyi test of multiple comparisons and the Wilcoxon matched pairs test). The results of the survey show that the concept of e-commerce marketing management is not used effectively as well as marketing management tools. The survey founded out that the analysis phase, compared to other phases, the e-commerce marketing management is significantly undervalued. The survey also showed that the e-commerce marketing management concept is used at the tactical level, strategic tools are used to a limited extent. However, marketing management concept in e-commerce is not used in most cases (53.84%). The survey also has confirmed that the marketing activities of Internet companies are limited to Internet marketing, which is controlled only at the tactical level.
Keywords: marketing management, marketing management tools and processes, e-commerce marketing management, strategy, strategy management process, e-commerce, e-strategy
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 303-312
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010303
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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: Hana Urbancová
Author-Workplace-Name: Department of Human Resources, University of Economics and Management, Nárožní 2600/9a, 158 00 Praha 5, Czech Republic
Title: Employee Turnover and Knowledge Management in the Czech Republic
Abstract: Knowledge economy regards employee knowledge as a most important asset. It is a priority task to ensure systematic knowledge continuity of those employees who are the holders of critical knowledge. The aim of the article is to analyse the causes of mobility of knowledge workers and categorise types of employees and mobility according to the future development of an employee's career. The research areas, i.e. ensuring knowledge continuity and employee turnover were analysed based on the premise of significant relation between those two areas. The data were collected in organizations in the Czech Republic. Surveys were drawn across sectors to ensure representativeness of the outcomes. The outputs revealed two basic approaches to maintaining knowledge inside organizations. Employees can be divided into knowledge workers and remainder, who seek only security. A knowledge worker who decides to transfer is not motivated by the amount of salary (they do not mind a lower level of remuneration); on the contrary they suffer due to an unclear vision on the part of the organization, where they used to work; they cannot stay in conditions where there is no possibility to participate on personal growth. Future research in this area should focus on the return of investments in the knowledge and employee learning, training and retention.
Keywords: knowledge, knowledge continuity, employee turnover, causes of employee turnover, organizations, competitive advantage
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 313-325
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010313
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Template-Type: ReDIF-Article 1.0
Author-Name: Václav Vostrovský
Author-Workplace-Name: Department of Software Engineering, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic
Author-Name: Jan Tyrychtr
Author-Workplace-Name: Department of Information Technologies, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic
Author-Name: Miloš Ulman
Author-Workplace-Name: Department of Information Technologies, Faculty of Economics and Management, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic
Title: Knowledge Support of Information and Communication Technology in Agricultural Enterprises in the Czech Republic
Abstract: Presented article deals with issue of knowledge support of managerial decision making of entrepreneurs with regards to knowledge management principles. Basic idea of proposed solution is such a concept of information management of ICT/IT that would provide appropriate knowledge to decision makers. The core line of the approach is capturing of explicit knowledge relevant to given business activities into multidimensional databases that would become part of utilized ICT/IT. These issues are demonstrated on the agriculture domain where the need to computer storage of relevant knowledge and provide them on-demand is very up to date. Recently, it has become very necessary in frequently discussed agriculture technique called precision agriculture.
Keywords: knowledge support, precision agriculture, knowledge economy, multidimensional database, knowledge management, multidimensional modelling, knowledge rules
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 327-336
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010327
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Template-Type: ReDIF-Article 1.0
Author-Name: Jan Zvara
Author-Workplace-Name: Department of Geography, Faculty of Science, Masaryk University, Kotlářská 267/2, 611 37 Brno, Czech Republic
Author-Workplace-Name: Brno City Hall, City Strategy Office, Husova 12, 601 67 Brno
Author-Name: Markéta Uhnavá
Author-Workplace-Name: Department of Geography, Faculty of Science, Masaryk University, Kotlářská 267/2, 611 37 Brno, Czech Republic
Title: Evaluation of Conditions for Recreation and Tourism in the South Moravian Region
Abstract: The article compares different approaches to an evaluation of tourism development potential. This evaluation is one of the basic research methods used in regional development of tourism. The analyzed approaches were applied in the area of the South Moravian Region and their effectiveness was compared.Based on evaluation results, the main forms and types of tourism with the largest development potential in the South Moravian Region were defined.
Keywords: tourism, recreation, development potential, South Moravian Region
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 337-344
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010337
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Template-Type: ReDIF-Article 1.0
Author-Name: Lukáš Nevěděl
Author-Workplace-Name: Department of Applied Statistics and Demography, Faculty of Regional Development and International Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Miroslav Horák
Author-Workplace-Name: Department of Languages and Cultural Studies, Faculty of Regional Development and International Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Operation of the Selected Local Action Group
Abstract: The main objective of this article is to compare the current operation of elected local action group with the concept of learning regions. This comparison is built on detailed knowledge and understanding of the operation of local action group Podbrnensko citizens' association (Podbrnensko CA) and learning regions in general. The following is assumed: the understanding of community-based processes from the perspective of residents, the important stakeholders who influence the operation of communities or locations. The operation of local action groups is in line with the current concept led by local community development (community led local development, CLLD), which uses elements of the LEADER method. In this method the solution of development problems comes primarily from the inside, not from the outside of the studied territory. The methods used for the collection of empirical data were mostly observation and interviews with all partners involved in LAG (31 people), all mayors in LAG (29 people) and 176 people from region, i.e. methods, which result in so called deep data. Between the primary techniques applied in the research are: participant observation, unstructured or semi-structured interviews and public debates.
Keywords: learning region, LAG, LEADER/CLLD, networking, bottom-up approach, governance
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 347-352
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010347
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Template-Type: ReDIF-Article 1.0
Author-Name: Mansoor Maitah
Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic
Author-Name: Rami Hodrab
Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic
Author-Name: Karel Malec
Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic
Author-Name: Sawsan Abu Shanab
Author-Workplace-Name: Palestinian Ministry of Labor, Ramallah, Palestine
Title: Exploring the Determinants of Consumer Behavior in West Bank, Towards Domestic and Imported Dairy Products
Abstract: This paper aims to investigate factors influencing the purchasing behavior of Palestinian customers towards domestic and imported dairy products (Israeli and foreign). The secondary data were obtained from the competent authorities. On the other hand, primary data were gathered by utilizing personal interviews and questionnaires. 450 questionnaires were distributed to all governorates of the West Bank.It has been concluded from statistical results that middle-income households concern mainly about quality, image and product validity period. In contrast, low-income households consider mainly product price. The consumer was satisfied with Israeli products that meet his needs. On the other hand, local consumer highly considered price and personal knowledge when purchasing local dairy products. Advertising negatively affected the consumer purchasing behavior of Israeli and foreign dairy products, in contrast it positively affected his behavior when purchasing local dairy products. Period of validity was the most influential factor on the purchasing decision for domestic and imported dairy products. It has been found that consumer expenditures on Israeli dairy products were the highest followed by local and foreign products. Recommendations are as follows: i) producers should develop products that could meet the needs and desires of consumers, ii) draw effective marketing policies, depending on technologists specialized in dairy industry, iii) take into account consumer awareness when developing advertising strategy, and iv) quality control should be adjusted in accordance with product specifications and standards.
Keywords: dairy, consumer behavior, consumption trend, marketing mix, marketing polices
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 355-368
Volume: 63
Issue: 1
Year: 2015
DOI: 10.11118/actaun201563010355
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