Template-Type: ReDIF-Article 1.0
Author-Name: Alena Andrejovská
Author-Workplace-Name: Department of Finance, Faculty of Economics, Technical University of Košice, Němcovej 32, 040 01 Košice, Slovak Republic
Author-Name: Lucia Mihóková
Author-Workplace-Name: Department of Finance, Faculty of Economics, Technical University of Košice, Němcovej 32, 040 01 Košice, Slovak Republic
Title: Developments of VAT Rates in EU Countries in the Context of Harmonization and Fiscal Consolidation
Abstract: Although the value added tax is most often used tax it is a relatively young tax instrument that can assure significant increase in countries tax revenues. The advantage of VAT is that it is a consumption tax and so the tax payers take it as a natural part of the price. To assure the transparency and flexibility of relationships between EU countries, EC stresses the need of harmonizing Member States' approaches to VAT rates and tax bases. Development of its rates refers to a relative autonomy of the states' policies and at the same time illustrates the changes in the tax harmonization process, which enhances the need for its research. The paper analyzes the development of VAT rates in the EU since their introduction, with the emphasis on the period 2000-2012. Development is evaluated in terms of harmonization and fiscal consolidation in the crisis years. At the same time the implicit rate of value added tax is determined, which serves as a measure of tax collection success to its base.
Keywords: VAT, standard VAT rates, reduced VAT rates, harmonization, fiscal consolidation, implicit tax rates
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 487-498
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020487
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Template-Type: ReDIF-Article 1.0
Author-Name: Monika Bédiová
Author-Workplace-Name: Department of Marketing and Trade, 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: The Main Factors Influencing the Destination Choice, Satisfaction and the Loyalty of Ski Resorts Customers in the Context of Different Research Approaches
Abstract: The paper summarizes scientific approaches to researches in the field of destination choice, satisfaction and the loyalty of ski resorts customers. Information about existing models and trends from scientific journals are analysed. Multiattribute models are widely used in researches dealing with satisfaction and loyalty. It can be presumed that tourist overall satisfaction is determined by destination image and attribute satisfaction. Tourist attribute satisfaction is also directly influenced by destination image, and destination loyalty is in turn influenced by overall satisfaction. The results will be useful for researchers and practitioners who deal with tourist satisfaction and loyalty in particular for ski resorts operators. This paper represents the initial phase of the project aimed at researching the topical factors with their relationships and links influencing satisfaction and loyalty of ski resort customers in selected countries.
Keywords: ski resort customer, ski destination choice, satisfaction, loyalty, quality
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 499-505
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020499
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Template-Type: ReDIF-Article 1.0
Author-Name: Hana Bohušová
Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economy, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?
Abstract: The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies' financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6) Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.
Keywords: operating lease, finance lease, capitalization of operating lease, IAS 17, ROA, D/E
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 507-514
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020507
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563020507.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Helena Chládková
Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Selected Approaches to the Business Environment Evaluation
Abstract: This paper contains views of managers on the quality of business environment and also reflects the results of the World Bank, which annually assesses the conditions for doing business in different countries, including the Czech Republic. The business environment of the Czech Republic was evaluated based upon the results of the World Bank, which assesses conditions for doing business in various parts of the world. Secondly, views of SME managers on the quality of the business environment were presented.The World Bank's "Doing Business 2011" report puts the Czech Republic in the 63rd place (out of 183 examined countries) when it comes to the quality of the business environment. The Czech Republic improved its score in two categories (Property Registration and Ending a Business) compared to the same evaluation conducted in 2010.SME managers evaluated the business environment with SWOT Analysis. "Technical and technological development along with increase in demand for innovated products made by new technologies" was perceived as the most significant opportunity (82%) while "Competition and rivalry in the industry" was identified as the most significant threat by almost all respondents (92%) in their 2010 evaluation.
Keywords: business environment, external environment, opportunities and threats, small and medium-sized enterprises
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 515-523
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020515
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563020515.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Miroslava Dolejšová
Author-Workplace-Name: Department of Statistics and Quantitative Methods, Tomas Bata University in Zlín, nám. T. G. Masaryka 5555, 760 01 Zlín, Czech Republic
Title: Is it Worth Comparing Different Bankruptcy Models?
Abstract: The aim of this paper is to compare the performance of small enterprises in the Zlín and Olomouc Regions. These enterprises were assessed using the Altman Z-Score model, the IN05 model, the Zmijewski model and the Springate model. The batch selected for this analysis included 16 enterprises from the Zlín Region and 16 enterprises from the Olomouc Region. Financial statements subjected to the analysis are from 2006 and 2010. The statistical data analysis was performed using the one-sample z-test for proportions and the paired t-test.The outcomes of the evaluation run using the Altman Z-Score model, the IN05 model and the Springate model revealed the enterprises to be financially sound, but the Zmijewski model identified them as being insolvent. The one-sample z-test for proportions confirmed that at least 80% of these enterprises show a sound financial condition. A comparison of all models has emphasized the substantial difference produced by the Zmijewski model. The paired t-test showed that the financial performance of small enterprises had remained the same during the years involved.It is recommended that small enterprises assess their financial performance using two different bankruptcy models. They may wish to combine the Zmijewski model with any bankruptcy model (the Altman Z-Score model, the IN05 model or the Springate model) to ensure a proper method of analysis.
Keywords: prediction of bankruptcy, the Altman Z-Score model, the Zmijewski model, the IN05 model, the Springate model, evaluation of financial performance, small enterprises
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 525-531
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020525
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563020525.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Jana Hornungová
Author-Workplace-Name: Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic
Title: Methodology for Selection of Economic Performance Factors in the Area of Information and Communication Activities
Abstract: The article presents one part of the research work of the author that is focused on the business performance. The aim of this paper is to find and introduce economic factors of corporate performance system that are important part of the performance, because can help to organization define and measure progress toward organizational goals. The aim also included the determination of Key Performance Indicators (KPIs). The first step for the evaluation of performance is the projective access. This approach is meant, that the performance in terms of the future development of the company it is possible to conclude on the basis of, and ongoing activities. In relation to this idea are as fundamental the economic indicators of the performance scale. To find these factors were used the theoretical information from the area of KPIs and data from primary research. This data were tested through mathematical-statistical analysis, in this case, directly on the basis of factor analysis.
Keywords: business management, performance, indicators, factor analysis
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 533-537
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020533
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Template-Type: ReDIF-Article 1.0
Author-Name: Jiří Hřebíček
Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Oldřich Faldík
Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Edward Kasem
Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Oldřich Trenz
Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Determinants of Sustainability Reporting in Food and Agriculture Sectors
Abstract: Since the end of the 1990s, sustainability reporting (SR) has become an increasingly relevant topic in business and academia. However, it is still limited in food and agriculture sector in the Czech Republic and the European Union and only little information of the latest developments have thus far been presented. This paper provides current information dating from 2010 to 2014 from publications related to food and agriculture sector. The objective of the paper is to identify what determinants of SR are examined in the world initiatives to identify (in) consistencies, gaps, and opportunities for our future research of this field. The paper focuses to new G4 Guidelines of the Global Reporting Initiative (GRI) and the Sustainability Assessment of Food and Agriculture (SAFA) systems of the Food and Agriculture Organization (FAO) of the United Nation. Finally, possible future research of SR including SR information systems are discussed by illuminating gaps and underexposed themes in the area of regulation and governance as well as stakeholder perception.
Keywords: sustainability, corporate sustainability reporting, integrated reporting, performance indicators, food and agriculture sector, GRI, SAFA, IIRC
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 539-552
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020539
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Template-Type: ReDIF-Article 1.0
Author-Name: Veronika Jadczaková
Author-Workplace-Name: Department of Demography and Applied Statistics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Do Culture-based Segments Predict Selection of Market Strategy?
Abstract: Academists and practitioners have already acknowledged the importance of unobservable segmentation bases (such as psychographics) yet still focusing on how well these bases are capable of describing relevant segments (the identifiability criterion) rather than on how precisely these segments can predict (the predictability criterion). Therefore, this paper intends to add a debate to this topic by exploring whether culture-based segments do account for a selection of market strategy. To do so, a set of market strategy variables over a sample of 251 manufacturing firms was first regressed on a set of 19 cultural variables using canonical correlation analysis. Having found significant relationship in the first canonical function, it was further examined by means of correspondence analysis which cultural segments - if any - are linked to which market strategies. However, as correspondence analysis failed to find a significant relationship, it may be concluded that business culture might relate to the adoption of market strategy but not to the cultural groupings presented in the paper.
Keywords: market strategy, business culture, B2B, segmentation, psychographics, multivariate statistical techniques, predictability
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 553-558
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020553
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Template-Type: ReDIF-Article 1.0
Author-Name: Jiří Koleňák
Author-Workplace-Name: Newton College, Rašínova 2, 602 00 Brno, Czech Republic
Author-Name: František Milichovský
Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic
Title: Development of Creative Thinking in Connection with Compensation Trades
Abstract: Current business environment in world perspective brings different impact on possible development. During economic crisis in last couple of years world economic growth has getting slower, market shares are rapidly falling down. That situation could create new dimension of competition because of large competitors' intensity on the market due to developed logistics and information technologies. Based on the theoretical data there are applied statistical methods, which should be achieved of main aim of the paper. The main aim of the article is defining possible trend of using business tools as a way, how is practicable get out of economic crisis. For this reason there was used questionnaire survey, focused on small and medium companies during economic crisis (between 2009 and 2013). Observed business tools have quite excellent usage not only in the time of crisis, but also in prosperity times, when the companies provide unique competitive advantages. During tracked periods there were advance of gained knowledge about compensation tools by various learning methods.
Keywords: trading tools, crisis management, creative thinking, soft skills
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 559-566
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020559
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Template-Type: ReDIF-Article 1.0
Author-Name: Petra Krbová
Author-Workplace-Name: Department of Marketing and Business, Faculty of Economics, VSB - Technical University of Ostrava, 17. listopadu 15/2172, 708 33 Ostrava-Poruba, Czech Republic
Author-Name: Tomáš Pavelek
Author-Workplace-Name: Department of Marketing and Business, Faculty of Economics, VSB - Technical University of Ostrava, 17. listopadu 15/2172, 708 33 Ostrava-Poruba, Czech Republic
Title: Generation Y: Online Shopping Behaviour of the Secondary School and University Students
Abstract: This paper presents the results of primary research which was focused on specifics of online shopping in the segment of secondary school and university students. This segment is a part of one generational cohort - Generation Y which has its own specifics and characteristics. The main objective is to describe some aspects of shopping orientations of this segment, especially in the online environment. The research results show that young Generation Y individuals prefer online sources of information, mainly price comparison website Heureka.cz and online shop websites. The significant others (family, friends, etc.) are the third most used source of information and the first personal one. When they choose online retailer they mostly take notice of the quality of information about products and the reviews of former customers and online shop comments. As the best benefit online shop can offer they regard short time benefits as a free delivery and a gift to an order.
Keywords: Generation Y, shopping behaviour, university students, secondary school students, online shop attributes, information sources
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 567-575
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020567
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Template-Type: ReDIF-Article 1.0
Author-Name: Petr Man
Author-Workplace-Name: Department of Law, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Magda Jurčíková
Author-Workplace-Name: The Institute for Public Procurement and PPPs, Čápkova 44, 602 00 Brno, Czech Republic
Title: PPP Projects - Sources and Suppliers
Abstract: This article analyses the problems of Public Private Partnerships (PPP) projects as alternative sources of finance for public services and infrastructure. It concerns itself with the attitude and reactions of suppliers towards PPP projects and their ability to ensure finance. The article also summarises the research projects concerning PPP and draws conclusions based on original analysis and research.
Keywords: PPP projects, source of financing, public procurement and PPP, public contracts, concessions, bank loans, retained earnings, suppliers and small and medium size enterprises, Joint Stock Company
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 577-585
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020577
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Template-Type: ReDIF-Article 1.0
Author-Name: Ludmila Navrátilová
Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic
Author-Name: František Milichovský
Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 612 00 Brno, Czech Republic
Title: Humour in Experiential Marketing Campaigns and its Perception by Czech University Students
Abstract: At present, it is necessary to monitor marketing communication strategy connected to actual customers' needs and requirements. At the same time, there is important to respect gender of customers. The paper provides an overview of current marketing communication trends of the companies. Based on the theoretical data there are applied statistical methods, which should be achieved of main aim of the paper. The main aim of the paper is to find connections between communication and gender from point of view of humour. To support this approach theoretical information from the area of marketing communication connected with data from primary research were used. Success companies know customers' needs for long-term strategic development of relationship marketing with customers. That is necessary to reach the customers' emotion and their irrationality of purchase decision. For this contact companies try to use experiential marketing full of humour elements as the way to increase own turnover. Adequate communication campaigns could create acceptable background for effective marketing. The article is focused on dependency between genders and used marketing communication tools. The objective of this research is to verify intensity dependence of marketing communication in connection with respondents' gender and to identify impacts of the marketing communication and to describe communication trend. The research was aimed in random chosen group of young people in the Czech Republic. It was made data processing by statistical software IBM SPSS Statistics 20 to obtain relevant answers.
Keywords: marketing communication, new trends, experiential marketing, humour
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 587-593
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020587
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563020587.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Christian Nedu Osakwe
Author-Workplace-Name: Department of Management and Marketing, Faculty of Management and Economics, Tomas Bata University in Zlín, Náměstí T. G. Masaryka 5555, 760 01 Zlín, Czech Republic
Author-Name: Miloslava Chovancová
Author-Workplace-Name: Department of Management and Marketing, Faculty of Management and Economics, Tomas Bata University in Zlín, Náměstí T. G. Masaryka 5555, 760 01 Zlín, Czech Republic
Title: Exploring Online Shopping Behaviour within the Context of Online Advertisement, Customer Service Experience Consciousness and Price Comparison Websites: Perspectives from Young Female Shoppers in the Zlínský Region
Abstract: Online shopping behaviour within the context of price comparison websites presents an interesting area of consumer behaviour, yet very little research has been done in this area. Hence, the focus of this paper was to critically explore the impact of online advertisement and customer service experience consciousness on young female shoppers' intention to use price comparison websites as a purchase decision-making tool within the online retail environment. Our sample consisted of 123 female respondents of the Tomas Bata University students in Zlín, Czech Republic. From the sample, we found out using the Partial Least Square approach to Structural Equation Modelling (PLS-SEM) that both online advertisement (Ads) and customer service experience consciousness are directly and positively related to online shoppers' intention to use price comparison websites. Hence, our two stated hypotheses were supported based on the outcome of the structural model. Apparently, customer service experience consciousness is a better predictor of female shoppers' intention to use price comparison websites compared to online advertising. Nonetheless, we have highlighted the need for a further research based on the study's limitations.
Keywords: consumer behaviour, customer service experience consciousness, e-Store, female, price comparison website, online advertising, online shopper
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 595-605
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020595
File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563020595.html
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Template-Type: ReDIF-Article 1.0
Author-Name: Marie Prášilová
Author-Workplace-Name: Department of Statistics, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague 6, Czech Republic
Author-Name: Radka Procházková
Author-Workplace-Name: Department of Statistics, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague 6, Czech Republic
Author-Name: Pavla Varvažovská
Author-Workplace-Name: Department of Humanities, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague 6, Czech Republic
Title: Pro-environmental Behaviour of Households in the Czech Republic
Abstract: Apart from the positive effects, which are reflected in the relative improvement of the quality of life, the way households satisfy their needs has a direct impact on many environmental problems. Among them are global climatic changes, air, soil and water pollution, excessive usage of natural resources and loss of biodiversity. Sustainable consumption belongs to the key elements of global movement for sustainable development. It can be characterized as consumer behaviour which satisfies the needs of current and future generations. Czech households influence the environment every day by doing their shopping, consuming and using various kinds of products and services, the way they spend their leisure time, by commuting to work and travelling in general and, last but not the least, by producing waste. Both the location and the size of the household significantly influence the environment as well. 30 to 40% of environmental problems are caused by households. Thus, pro-environmental movements warn of the necessity to eliminate negative impacts of households' behaviour. This paper analyses development tendencies of relevant indicators of household operations which have impact on the environment. The attention is paid primarily to consumption of electrical energy, water and food by households, usage of personal means of transport and production of communal waste. Time series statistical methods were used when assessing development tendencies.
Keywords: household, environment, consumer behaviour, sustainable consumption, energy, water, organic foods, transport, communal waste
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 607-616
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020607
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Template-Type: ReDIF-Article 1.0
Author-Name: Petra Solarová
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: Loyalty Programmes of Selective Grocery Retailers in the Czech Republic
Abstract: This paper deals with long term loyalty programmes of selective grocery retailers who operate in the market within the Czech Republic. Only those loyalty programmes designed for the end customers are taken into account, so this study is concerned with the B2C area. A long term loyalty programmes last at least for one year, i.e. twelve months (this time determination is valid for purposes of this paper). The main aim of this paper is to identify the single elements and principles occurring in long term loyalty programmes and then to develop an illustrative model. The presented output is a model of long term loyalty programmes that captures the three following phases: the establishment, development (or building) and termination of the relationship.In addition, from the empirical research, an interesting fact has emerged: two of the analysed long term loyalty programmes were launched at a similar time. This could be explained through the tendency for companies to copy the successful activities insigated by their competitors. Furthermore, the next remarkable phenomenon is that one grocery chain runs two long term loyalty programmes at the same time and the target groups of these programmes overlap. A possible explanation could be that the chain is making efforts to interest as many as possible of its different customers.
Keywords: customer relationship management, CRM, loyalty programmes, loyalty schemes, grocery retailing, Czech Republic
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 617-625
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020617
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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: Financial Transaction Tax: Determination of Economic Impact Under DSGE Model
Abstract: The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008 and consequently of the massive financial interventions by governments made in favour of the financial sector. On 14 February 2013, after rejection of the draft of the directive introducing a common system of financial transaction tax in 2011, the European Commission introduced the financial transaction tax through enhanced cooperation. The aim of the paper is to research economic impact of financial transaction tax on EU (EU27 or EU11) with respect to the DSGE model which was used for the determination of impacts. Based on our analysis the DSGE model can be considered as underestimated in case of the impact on economic growth and an overestimated in case of the revenue collection. Particularly, the overall impact of the financial transaction tax considering cascade effects of securities (tax rate 2.2%) and derivatives (tax rate 0.2%) is ranged between -4.752 and 1.472 percent points of GDP. And further, is assumed that the relocation effects of business/trade can be in average 40% causes a decline of expected tax revenues in the amount of 13bn EUR. Thus, at a time of fragile economic growth across the EU and the increased risk of recession in Europe, the introduction of the FTT should be undesirable.
Keywords: financial transaction tax, economic growth, EU, enhanced cooperation, DSGE model
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 627-637
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020627
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Template-Type: ReDIF-Article 1.0
Author-Name: Martin Souček
Author-Workplace-Name: Department of Marketing and Trade, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Jana Turčínková
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: Factors for Choosing a Point of Purchase of Meat Products
Abstract: This paper is focused on factors influencing consumers when choosing an outlet when shopping for meat products. This issue is very relevant in the Czech Republic as there were a number of problems and affairs in the food industry in the past period. Consumers begin to change their buying habits gradually and focus more on product quality. In the Czech Republic producers specializing in their production of meat products on quality have begun to improve their situation. The research results come from a questionnaire survey conducted in the Czech Republic (n = 1137). The data were processed with Statistica v. 11. Frequency tables, contingency tables and cluster analysis were used for the data analysis. Results show that in the Czech population a strong influence of price as a factor influencing a choice of point of purchase still prevails. Analyses focused on assessment of three hypotheses that were validated through decomposition into sub-hypotheses and application of contingency analysis. Measures of associations were examined in particular in relation to age category of respondents, household income, and level of attained education. In all cases, associations were identified for all three characteristics, the strongest associations were found particularly in the context of respondent's age. The presented results show that managers of stores selling meat products should pay attention to a demographic structure of their customers and adjust their services and offer to their preferences.
Keywords: consumer behavior, preferences, meat, retail, point of purchase, Czech Republic
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 639-646
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020639
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Template-Type: ReDIF-Article 1.0
Author-Name: Šárka Velčovská
Author-Workplace-Name: Department of Marketing and Business, Faculty of Economics, VSB - Technical University of Ostrava, 17. listopadu 15/2172, 708 33 Ostrava-Poruba, Czech Republic
Author-Name: Giacomo Del Chiappa
Author-Workplace-Name: Department of Economics and Business, University of Sassari, Via Muroni 25, 071 00 Sassari, Italy
Title: The Food Quality Labels: Awareness and Willingness to Pay in the Context of the Czech Republic
Abstract: The paper deals with quality labels utilization in the food products sector from consumer point of view and presents the results of research study which was conducted in the Czech Republic by interviewing a sample of 250 respondents selected by quota sampling methods. The study was aimed at analysing the consumers' awareness and perceived credibility of food quality labels, at revealing their willingness to pay a higher price for certified products, and at determining whether significant differences do exist in the way consumers perceive the food quality labels based on their socio-demographic characteristics. The findings revealed a low awareness of food quality labels. A higher level of recognition as well as perceived credibility was proven for national quality labels. As the main problem were identified a poor information about quality labels and lack of confidence that certified products have declared characteristics. Consumers show an interest in getting information about the topic, they also express a willingness to pay a slightly higher price for certified products if they trust them. Our findings confirmed that significant differences do exist between socio-demographic characteristics of respondents (gender, age, education, and responsibility for food purchases) and their attitudes toward the labels; no significant difference was found based on income.
Keywords: food quality, quality labels, consumers' awareness, consumers' perception, consumers' willingness to pay, survey, The Czech Republic
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 647-658
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020647
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Template-Type: ReDIF-Article 1.0
Author-Name: Nahanga Verter
Author-Workplace-Name: Department of Regional and Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Věra Bečvářová
Author-Workplace-Name: Department of Regional and Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: An Analysis of Yam Production in Nigeria
Abstract: Yams as a stable food crops do not only serve as integral vehicle for food security, but also as a source of income, and employer of labour in the producing areas in Nigeria. Lack of finance, inadequate farm inputs, storage facilities and high cost of labour are identified as the primary constraints to yam production in the country. This article deals with most of the determinants of yam production, constraints and the importance yam products in Nigeria. The findings of the study suggest that farm size, producer price, fertilizer use, yield (Hg/Ha), and economic growth have a positive influence on yam production in Nigeria. On the contrary, the result shows an inverse relationship between commercial loans and yam production in the country.There is an urgent need for the Nigerian government to provide a conducive environment and investment climate by subsidising farm inputs and providing affordable loans to the smallholder yam farmers for a sustainable production.
Keywords: yam production, smallholder farmers, constraints, farm inputs
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 659-665
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020659
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Template-Type: ReDIF-Article 1.0
Author-Name: Jitka Veselá
Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Author-Name: Robert Zich
Author-Workplace-Name: Department of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
Title: The Country-of-Origin Effect and its Influence on Consumer's Purchasing Decision
Abstract: The aim of this article is to provide the results of research focused on the topic connected with the country of origin effect and its influence on the consumer behaviour of the young consumers called the Generation Y. This research is conducted on the base of the qualitative research methods combining the focus group and group discussion (called focus group discussion). The Generation Y consumers are at these days important part of the consumers - they are forming their opinion and consumer behaviour so the companies can positively influence them. This study contains the results which reflect the opinion of consumers in condition of the Czech Republic in connection with the country of origin effect, consumer ethnocentrism and consumer patriotism and its influence in the wine industry.
Keywords: country-of-origin effect, consumer ethnocentrism, consumer patriotism, wine industry, consumer behaviour, Generation Y
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 667-673
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020667
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Template-Type: ReDIF-Article 1.0
Author-Name: Martin Vyklický
Author-Workplace-Name: Institute of Law and Social Sciences, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Consequences of the Public Contract Law for Purchase of Scientific Appliances in the Czech Republic
Abstract: This article essentially covers in more detail the consequences of the present wording of the Public Contract Law for purchase of scientific appliances in the Czech Republic. The beginning of the article deals with increasing public expenses in research; then, the problem is defined concerning unsuitable wording of certain provisions of the Public Contract Law; while subsequently, the solution for the problem is searched together with the final comments. Investing of public funds into science and research is probably the most efficient in a long-term horizon. However, the flow of funds for acquisition of scientific and research equipment should be supported by appropriate legislation with such wording and form not to prevent purchases of that equipment.Availability of public funds for something which in fact cannot be, due to wrongly set legislation, acquired by a contracting authority is the problem which must be eliminated through timely implementation of the above proposed changes in the Public Contract Law.
Keywords: public contract, research, development, Public Contract Law, public procurement regulation
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 675-681
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020675
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Template-Type: ReDIF-Article 1.0
Author-Name: Petr Zach
Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Martin Pokorný
Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Jiří Balej
Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Author-Name: Michal Šturma
Author-Workplace-Name: Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic
Title: Controlling Multiple Virtual Machines in Computer Classrooms
Abstract: A management of computer classroom is undoubtedly a difficult task for the administrator which has to prepare virtual operating systems for education. It is quite common that lectors need to edit the particular machine during the semester, and that is the case where the main problems can appear. The process of changes deployment is not just very time-consuming but during it a virtual machine inconsistency can appear.The main part of this paper focuses on system process diagrams and its pseudocode. At first, the machine is created on the remote server by lector or administrator. After a proper approval, the machine is able to be deployed. The lector then specifies the details about date, time and destinations of the virtual machine deployment. Once these details are approved, the virtual machine will be automatically deployed at the specified time. The automatic deployment includes also an initial configuration of the virtual machine at remote desktop and its post-install configuration (hostname, MAC address, etc.). Once all steps are completed, the process will be marked as succeed.We present an automatized solution which provides a possibility how to easily manage computer classroom with virtual operating systems. The proposed solution should deliver a greater flexibility, more reliability and faster deployment in comparison with the current solution used in our computer classroom. The proposal is also able to manipulate with already deployed machines for easy changes (e.g. software updates). The main advantage is the improvement of classroom management process automation.
Keywords: computer classroom, VirtualBox, workstation management, virtual machine, workstation virtualization, virtualization, student workstations
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 683-691
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020683
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Template-Type: ReDIF-Article 1.0
Author-Name: Vladimír Žítek
Author-Workplace-Name: Department of Regional Economics and Administration, Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic
Author-Name: Viktorie Klímová
Author-Workplace-Name: Department of Regional Economics and Administration, Faculty of Economics and Administration, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic
Title: The Competitiveness Index of Czech Regions
Abstract: This paper deals with the competitiveness of regions and its possible measuring using composite indicators. Advantages of a composite index are that it summarizes more dimensions of competitiveness and the results can be comprehensibly interpreted for the public. The aims of this paper are to evaluate and compare the competitiveness of Czech regions based on the 3-Factor model. The evaluation is performed using a composite index which includes 14 partial indicators. These indicators are divided into three groups - input factors, output factors and outcome factors. Individual regions of the Czech Republic are thus first compared based on the factors and then based on the total score. The total score expresses the regional competitiveness in relation to the competitiveness of the Czech Republic as a whole. The main year evaluated is the year 2012. We also compared the results to the year 2008. The most competitive region is Prague (it does not do well in output factors only), but also the South Moravian, Central Bohemia and Pilsen regions are highly competitive. The least competitive regions are the Ústí, Karlovy Vary and Vysočina regions.
Keywords: competitiveness, composite indicator, Czech Republic, regional development, disparities, NUTS 3 regions
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Pages: 693-701
Volume: 63
Issue: 2
Year: 2015
DOI: 10.11118/actaun201563020693
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