Template-Type: ReDIF-Article 1.0 Author-Name: Eva Abramuszkinová Pavlíková Author-Workplace-Name: Department of Law and Social Sciences, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Marcela Basovníková Author-Workplace-Name: Department of Business Economic, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Certification of Corporate Social Responsibility in EU and China Abstract: Corporate social responsibility is reflected in environmental, social, economic, stakeholder and voluntariness dimensions. It had become an important topic for European agenda where CSR is considered as a concept whereby companies integrate social and environmental concerns in their business operations and interact with stakeholders on a voluntary basis. In general, it is the responsibility of enterprises for their impact on society. CSR and its certification is important not only for EU but also for out-European business partners such as China. This paper is focused on EU agenda related to CSR, certification, SA8000 standard and the case study of China in relation to SA8000. The results show that the interest in obtaining of SA8000 certificate has risen up to 3231 companies in 2013. European certified companies are represented by 1583 in 2013. The most developing regions in terms of SA8000 certification are Europe and Central Asia, resp. Europe, South Asia and East Asia and the Pacific. In Europe, the most SA8000 certified country is Italy with one third of certifications from the whole world. From out-European countries leading role is taken by India and China. China is the world biggest exporter in the apparel branch which has also the highest number of SA8000 certified companies. Keywords: CSR, corporate social responsibility, certification, SA 8000, China, competitiveness Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 869-876 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030869 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030869.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030869.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0017.txt Handle: RePEc:mup:actaun:actaun_2015063030869 Template-Type: ReDIF-Article 1.0 Author-Name: Emil Adámek Author-Workplace-Name: Department of National Economy, Faculty of Economics, VŠB-Technical University of Ostrava, Sokolská tř. 33, 701 21 Ostrava 1, Czech Republic Author-Name: Stanislav Kappel Author-Workplace-Name: Department of National Economy, Faculty of Economics, VŠB-Technical University of Ostrava, Sokolská tř. 33, 701 21 Ostrava 1, Czech Republic Title: Empirical Results for Some Monetary Areas According to Optimum Currency Area Criteria Abstract: The euro area is the biggest monetary union in the World. In post-crisis time, the possibilities of creation a new monetary union are discussed again. The aim of this article is to evaluate, according to OCA criteria, an appropriateness of selected countries for a membership in a monetary union or for creation new monetary union. The second aim is to confront the existing monetary union - the euro area, with two potential monetary areas - NAFTA and MERCOSUR. The criteria are based on the OCA theory and partly on the so called OCA index. According to the results, there are countries (so called core countries) such as Austria or Luxemburg which reach satisfactory values. On the other hand there are countries such as Estonia, Finland, Latvia, Greece or Italy which reach worse values. Quite surprisingly, the values of most indicators (except for DISSIM) have worsened since the crisis in the euro area. It seems to be convenient for both Canada and Mexico to adopt a common currency with the USA. In case of MERCOSUR we could barely find a pair of countries with better values compare with euro area's all-time average. Keywords: monetary union, monetary systems, economic integration, OCA index, eurozone, NAFTA, MERCOSUR, monetary policy Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 877-885 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030877 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030877.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030877.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0018.txt Handle: RePEc:mup:actaun:actaun_2015063030877 Template-Type: ReDIF-Article 1.0 Author-Name: Barbora Dudová Author-Workplace-Name: Department of Regional and Business Economy, Faculty od Regional Development and International Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Věra Bečvářová Author-Workplace-Name: Department of Regional and Business Economy, Faculty od Regional Development and International Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: The Character of Price Transmission Within Milk Commodity Chain in the Czech Republic Abstract: The article is focused on price transmission within milk commodity chain in the Czech Republic. The article distinct on milk products with low value added - cow milk/paper box milk and products with higher value added - cow milk/butter. Price transmission is measured by the coefficient of elasticity of the price transmission (EPT); price transfer is examined in demand as well as supply direction. Next part of the analysis measures price differences (by coefficient determination - R2) in supply direction. Last step in this analysis is the impact of time delay at the price transmission process (measured by R2). The price transmission is asymmetric in the supply direction on both parts of commodity chain (EPT = 0.29 and 0.62), in the demand direction is more symmetric (EPT = 0.31 and 1.02). The assumption of better transfer of positive price changes was confirmed. At the commodity chain of milk/dairy products the time delay is not so much important. With both tested commodity chains there was found higher power of downstream markets, proving demand driven behaviour of these commodity chains, and there was detected oligopsony market structure as well. The data represent monthly prices on both chosen vertical levels in the period of 1/2000-8/2013. Keywords: agribusiness, agriculture, milk, dairy product, price, transmission, commodity chain, elasticity, asymmetry Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 887-892 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030887 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030887.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030887.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0019.txt Handle: RePEc:mup:actaun:actaun_2015063030887 Template-Type: ReDIF-Article 1.0 Author-Name: Libor Grega 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 Author-Name: Emmanuel Kofi Ankomah 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 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 Title: Analysis of Land Tenure Systems and its Relationship with Productivity in the Agricultural Sector in Ghana Abstract: The paper assesses the effects of Land Tenure systems and its relationship with agricultural productivity in Ghana. It discusses the complex nature of the Tenure systems and some of the reforms the country has done over the years and standard of living in the rural communities. In its assessments, this paper extracts information from Cross-Section Data and analyse it by applying Chi-square test to show the relationship between Land Tenure Systems and agriculture productivity. The outcome shows that Land Tenure Systems has a direct influence on productivity in Agriculture and can result in poverty and low standard of living among peasant farmers. In view of the problems, the paper discusses the prevalence of the terms, rules and regulations of the land acquisitions process and its repercussions and concludes from the results that Land Tenure Systems is a factor for low productivity in Agribusiness, and makes recommendations for the improvement of the land Tenure Systems to reduce the inherent insecurity. Keywords: land tenure, agriculture, insecurity, development, productivity, poverty Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 893-901 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030893 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030893.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030893.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0020.txt Handle: RePEc:mup:actaun:actaun_2015063030893 Template-Type: ReDIF-Article 1.0 Author-Name: Pavlína Hálová Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Live Sciences Prague, Kamýcká 129, 256 01 Praha 6-Suchdol, Czech Republic Title: Analysis of Flowers Production and Consumption Determinants in Czech Republic Abstract: The paper deals with an analysis of economic factors which affect production and consumption of flower branch products. It answers scientic questions set on base of the fact that this branch started to get in a centers of attention and experiences growth again. The paper uses both the linear and the nonlinear regression models results of which are instrumental to recognition of practical problems in the monitored area. The most important surveyed factor influencing the production appears an amount of covered areas used for growing. The use of this production factor was decreasing till 2004; only in the following period growing areas have been enlarged. Despite the fact the decrease in covered space leads to an increase in production thanks to growing intensification of the production. Subsidies to farmers provided by the European Union in a form of direct payments SAPS affect the production positively, however, with a lower sensitivity than the intensively used growing area. Basic determinants of the flower consumption monitored in expenditures for the flowers are among others the price and the income. Because a significant part of the price is the value added tax the VAT rate was used as a representative explanatory variable. Its change will influence the consumption with a lower sensitivity than the variable of the income. In the last part of the paper, a behaviour of consumers divided in groups according to amount of income was analyzed. A saturation level was determined in the commodity flowers in consumers in a salaried employment in 2010. Keywords: direct payments SAPS, covered areas, value added tax, income elasticity, econometric modeling, saturation level Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 903-913 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030903 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030903.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030903.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0021.txt Handle: RePEc:mup:actaun:actaun_2015063030903 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 Author-Name: Petr Rozmahel Author-Workplace-Name: Department of Economics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: On the Ideality of Filtering Techniques in the Business Cycle Analysis Under Conditions of European Economy Abstract: The paper deals with the applications and comparison of various filtering techniques, which is an integral part of the business cycles identification and their further analysis. In particular, the paper examines four high-pass and band-pass filters and compares them to an ideal filter. The gain function is estimated and shown by the periodogram to assess the filters' efficiency in the extraction of undesired periods in the time series. The monthly data of industrial production indices of chosen EU countries are used to analyse the filtering techniques. The results show the Butterworth filter as a high pass and the Christiano-Fitzgerald filter as a band-pass to be closer to an ideal filter than the Hodrick-Prescott and Baxter-King filters. Keywords: Baxter-King filter, business cycle, Butterworth filter, Hodrick-Prescott filter, Christiano-Fitzgerald filter, gain function Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 915-926 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030915 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030915.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030915.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0022.txt Handle: RePEc:mup:actaun:actaun_2015063030915 Template-Type: ReDIF-Article 1.0 Author-Name: Adam Jabłoński Author-Workplace-Name: Department of Management, University of Dąbrowa Górnicza (Wyższa Szkoła Biznesu w Dąbrowie Górniczej), Zygmunta Cieplaka Str. 1c, 41-300, Poland Title: Design and Operationalization of Technological Business Models Abstract: The mechanisms of the network paradigm increasingly affecting the operation of companies form a new dimension of strategic management today. This applies also to the look at the design and operationalization of business models. Business models that become a source of competitive advantage in the market should have such a configuration that will provide the company with the capability to develop and grow in value. Innovation in particular determines this capability, which is the basis for the ability to create technologically new products and services. An interesting issue, not fully examined yet, is defining the principles of the design and operationalization of such business models in which technology determines their efficiency and effectiveness. These models may be technological business models. The aim of this paper is to discuss the important areas related to the design and operationalization of technological business models in the network environment and to present conclusions that are the basis for further research in this area. The author argues that in today's, increasingly virtual reality effective and efficient tools for generating new value proposition for customers is the skillful design and use of technological business models developed by companies' participation in the network environment. It is materialized in the form of achieving superior business results by the company. Keywords: technology, business model, network, innovation, design, operationalization Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 927-935 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030927 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030927.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030927.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0023.txt Handle: RePEc:mup:actaun:actaun_2015063030927 Template-Type: ReDIF-Article 1.0 Author-Name: Ekaterina Khitilova Author-Workplace-Name: Department of Management and Marketing, Moravian University College Olomouc, Tř. Kosmonautů 1, 779 00 Olomouc, Czech Republic Author-Name: Miroslav Pokorný Author-Workplace-Name: Department of Informatics and Applied Mathematics, Moravian University College Olomouc, Tř. Kosmonautů 1, 779 00 Olomouc, Czech Republic Title: Supplier Choice Knowledge Support in the Supply Chain Abstract: The paper focuses on the issue of choice of suppliers in the market environment. It discusses expert systems as modern methods of its computer support. The issue of supplier choice is presented and viewpoints for the formulation of the decision-making task introduced. The piece of writing furthermore pinpoints the expert character of the solution of this task, making use of the knowledge of experienced professionals. It introduces the principles of fuzzy oriented expert systems as a suitable solution of the task at hand. Language models of the expert systems formalise the high quality mental models of an experienced expert. The global decision-making task is split into partial tasks; the expert modules for their formalisation are integrated into the hierarchic structure. The paper presents the structures of language models and the implementation of the structure of expert systems in the MATLAB-Simulink program environment. Special attention is paid to the issue of supplier flexibility. The efficiency of the decision-making system is proven by the solution of a simulation exercise which represents the classification of two current and two newly contemplated suppliers with various characteristics. The results are analysed and commented on. Keywords: supplier choice, decision-making task, knowledge system, language model, fuzzy logic, hierarchic expert system Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 937-945 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030937 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030937.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030937.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0024.txt Handle: RePEc:mup:actaun:actaun_2015063030937 Template-Type: ReDIF-Article 1.0 Author-Name: Lea Kubíčková Author-Workplace-Name: Department of Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Martina Toulová Author-Workplace-Name: Department of Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Marcela Votoupalová Author-Workplace-Name: Department of Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Specifics of the Internationalization Process of Czech Engineering SMEs Abstract: The aim of this paper is to define the specifics of the internationalization process of Czech engineering small and medium-sized enterprises (SMEs). Based on primary data collection among Czech engineering SMEs there were defined the main motives of the internationalization. There were also identified the factors subjectively considered by SMEs as the key success factors of the internationalization process. Attention was also paid to subjectively perceived risk factors of the internationalization process and to the issue of risk management in the internationalization process, while it was investigated whether the risk management affects the intensity of export of Czech engineering SMEs. Data were collected via electronic questionnaire surveys conducted in 2011 and 2012. In total 194 respondents (engineering SMEs) filled the questionnaires. The obtained data were processed on the basis of descriptive statistics. Moreover hypothesis testing was performed. Keywords: internationalization, motives, success, risks, SMEs, engineering Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 947-956 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030947 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030947.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030947.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0025.txt Handle: RePEc:mup:actaun:actaun_2015063030947 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: Michaela Novotná 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 Title: Immigration Into the United Kingdom Abstract: Migration is a process which results in an increase or a decrease of population. When analysing the immigration policy of the United Kingdom, it is important to be aware of two key factors which influenced it: the country's location and its colonial history. As an island, the UK has developed a very strong system of border control while at the same time there is limited control within its borders which can be demonstrated e.g. by the absence of identity cards. The aim of this article is to evaluate immigration into the United Kingdom of Great Britain and Northern Ireland based on available statistical data between 2004 and 2012. The data will be also used for a forecast of development of the numbers of immigrants from different countries and for illustrating possible immigration trends in the future. The article will mainly focus on a question whether in the near future the UK will experience an increase or a decrease in immigration or whether the number of immigrants will stay constant. Convergence analysis will be used to evaluate the data for individual administrative regions at the NUTS II level. The article will also detail numbers of immigrants per 1,000 inhabitants and it will answer a question whether there is convergence or divergence in the number of immigrants among different regions. Keywords: migration, United Kingdom, statistical methods, forecast, convergence analysis Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 957-967 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030957 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030957.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030957.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0026.txt Handle: RePEc:mup:actaun:actaun_2015063030957 Template-Type: ReDIF-Article 1.0 Author-Name: Dennis Nchor Author-Workplace-Name: Department of Statistics and Operations Analysis, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Samuel Antwi Darkwah Author-Workplace-Name: Department of Territorial Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Inflation, Exchange Rates and Interest Rates in Ghana: an Autoregressive Distributed Lag Model Abstract: This paper investigates the impact of exchange rate movement and the nominal interest rate on inflation in Ghana. It also looks at the presence of the Fisher Effect and the International Fisher Effect scenarios. It makes use of an autoregressive distributed lag model and an unrestricted error correction model. Ordinary Least Squares regression methods were also employed to determine the presence of the Fischer Effect and the International Fisher Effect. The results from the study show that in the short run a percentage point increase in the level of depreciation of the Ghana cedi leads to an increase in the rate of inflation by 0.20%. A percentage point increase in the level of nominal interest rates however results in a decrease in inflation by 0.98%. Inflation increases by 1.33% for every percentage point increase in the nominal interest rate in the long run. An increase in inflation on the other hand increases the nominal interest rate by 0.51% which demonstrates the partial Fisher effect. A 1% increase in the interest rate differential leads to a depreciation of the Ghana cedi by approximately 1% which indicates the full International Fisher effect. Keywords: inflation, exchange rate movement, nominal interest rates, autoregressive distributed lag model, error correction model Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 969-977 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030969 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030969.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030969.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0027.txt Handle: RePEc:mup:actaun:actaun_2015063030969 Template-Type: ReDIF-Article 1.0 Author-Name: Pavla Odehnalová Author-Workplace-Name: Faculty of Economics and Administration, Faculty of Business and Economics, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Author-Name: Petr Pirožek Author-Workplace-Name: Faculty of Economics and Administration, Faculty of Business and Economics, Masaryk University, Lipová 41a, 602 00 Brno, Czech Republic Title: Family Businesses in the Corporate Governance of MNCs Abstract: The issue of family businesses is currently a very topical theme in the academic world. The importance of family businesses increases with internationalization and is associated with business success in global market conditions. A fundamental part of business activities abroad is the correct application of the corporate governance of subsidiaries of multinational family businesses. The available findings do not cover this area sufficiently, especially in the context of transformed economies in CEE. In view of the nature of foreign business activities, the degree of centralization of competences transferred between subsidiaries and headquarters and the presence of expatriates from the headquarters of multinational companies represented by the family firm in statutory bodies can be regarded as important variables. The main aim of the present paper is, based on research carried out, to describe and analyze the degree of centralization and presence of expatriates in the corporate governance of subsidiaries of multinational family businesses operating in the Czech Republic. The paper presents the results of an empirical investigation with a description of the presence of expatriates in the statutory bodies of subsidiaries of multinational companies in the Czech Republic. The results obtained present the number of subsidiaries corresponding to the definition of a family business with an emphasis on SMEs of up to 250 employees and the degree of centralization and presence of expatriates in administrative or executive authority, or in other positions. The sample which was used to research the family business comprised 214 subsidiaries of multinational companies from the most important sectors of the Czech economy. Keywords: multinational companies, family business, non-family business, centralization, expatriates Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 979-984 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030979 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030979.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030979.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0028.txt Handle: RePEc:mup:actaun:actaun_2015063030979 Template-Type: ReDIF-Article 1.0 Author-Name: Milena Otavová Author-Workplace-Name: Department of Accounting and Taxation, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic Abstract: The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities. Keywords: non-profit organization, corporate income tax, civic association, non-profit sector Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 985-993 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030985 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030985.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030985.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0029.txt Handle: RePEc:mup:actaun:actaun_2015063030985 Template-Type: ReDIF-Article 1.0 Author-Name: Lucie Režňáková Author-Workplace-Name: Department of Finance, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Svatopluk Kapounek Author-Workplace-Name: Department of Finance, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Is There a Credit Crunch in the Czech Republic? Abstract: We apply a disequilibrium model of credit demand and supply to test the credit crunch hypothesis. We suppose that firms face credit rationing and a realised outstanding loan will be the minimum desired level of commercial bank loans and bank limit for the firm. We adopted the disequilibrium model which consists of credit supply and credit demand equations. We suggest that actual observed credit growth rate at time t lies on the supply curve (excess demand), or on the demand curve (excess supply), or on both (equilibrium). Our model is estimated by the full-information maximum likelihood approach with a numerical maximization of the likelihood function. Our basic findings show that significant decrease in credits after the financial crisis in the year 2007 was caused by low economic and investment activity and reject the hypothesis that there is a credit crunch in the Czech Republic. Keywords: money supply, money demand, maximum likelihood approach, credit, financial crisis, credit crunch, disequilibrium Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 995-1003 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563030995 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030995.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563030995.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0030.txt Handle: RePEc:mup:actaun:actaun_2015063030995 Template-Type: ReDIF-Article 1.0 Author-Name: Rostislav Staněk Author-Workplace-Name: Department of Economics, Faculty of Economics and Administration, Masaryk University, Žerotínovo nám. 9, 601 77 Brno, Czech Republic Title: Determinants of Bank Efficiency: Evidence from Czech Banking Sector Abstract: The paper identifies bank-specific determinants of Czech commercial bank efficiency during the period 2000-2012. The paper employs a panel version of a stochastic efficiency frontier model with time variant efficiency to identify the impact of bank size and the structure of bank's portfolio on the bank's cost and profit efficiency. The results of the estimation show that bank size has no impact on cost efficiency but it negatively influences the bank's ability to generate revenue. Cost efficiency increases with deposit-to-assets ratio and profit efficiency increases with loans-to-assets ratio. During the examined period average bank lost one fourth of its profit compared to best-practice bank. Keywords: stochastic frontier analysis, Czech banking sector, cost efficiency, profit efficiency Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1005-1011 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563031005 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031005.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031005.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0031.txt Handle: RePEc:mup:actaun:actaun_2015063031005 Template-Type: ReDIF-Article 1.0 Author-Name: Petr Suchánek Author-Workplace-Name: Department of Corporate Economy, Faculty of Economics and Administration, Lipová 41a, 602 00 Brno, Czech Republic Author-Name: Maria Králová Author-Workplace-Name: Department of Applied Mathematics and Computer Science, Faculty of Economics and Administration, Lipová 41a, 602 00 Brno, Czech Republic Title: Effect of Customer Satisfaction on Company Performance Abstract: The subject of this article is customer satisfaction and its impact on company performance through satisfaction with its products, including a comparison with the competition. Research was conducted in search of factors which affect customer satisfaction on the one hand and the performance of the company on the other hand. We constructed a model explaining what specific factors (affecting customer satisfaction) have an impact on the performance of a company. This model can help management to better run the business and achieve higher performance. The article is based on research that focused on companies in the food industry in Czech Republic and on their customers. First, we found the financial performance of surveyed companies (based on indicators ROA, ROE and assets turnover) and on this basis they have been divided on companies efficient and inefficient. Furthermore factors were identified (based on previous research of authors) that have an impact on customer satisfaction (among these factors include product quality, customer requirements for product, comparison with competitive products, etc.). With the use of non-parametric statistical methods, logistic regression and discriminant analysis was analyzed, what factors affecting customer satisfaction also affect business performance. Keywords: customer satisfaction, product quality, company performance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1013-1021 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563031013 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031013.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031013.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0032.txt Handle: RePEc:mup:actaun:actaun_2015063031013 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Tepperová Author-Workplace-Name: Department of Public Finance, University of Economics, Prague, náměstí Winstona Churchilla 4, 130 67 Praha 3, Czech Republic Author-Name: Jan Pavel Author-Workplace-Name: Department of Public Finance, University of Economics, Prague, náměstí Winstona Churchilla 4, 130 67 Praha 3, Czech Republic Author-Name: Lenka Láchová Author-Workplace-Name: Department of Public Finance, University of Economics, Prague, náměstí Winstona Churchilla 4, 130 67 Praha 3, Czech Republic Title: Impact of Lump Sum Expense Rates on Public Revenue Abstract: Lump sum expense has special role within the Czech tax system. As the percentages of the lump sum expense used in the Czech Republic are high compared to other EU countries, they are often criticized as distortive and government searches for ways to limit their use. On the other side, the long-standing role of the lump sum expense in the Czech tax system hinders its decrease. Based on the data from the personal income tax returns of self-employed we analyze the use of the lump sum expense in the Czech Republic over the years 2004 to 2012. Using the same data and controlling for other variables, we estimate the impact of the lump sum expenses' rates on public revenue (personal income tax, social security and health insurance revenue). According to the results, the higher number of taxpayers using the lump sum expense does not influence the public revenue, but there is negative effect of the average portion of lump sum expense to taxable income on the public revenue. Keywords: lump sum, expense, public revenue, self-employed, social security insurance, health insurance Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1023-1030 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563031023 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031023.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031023.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0033.txt Handle: RePEc:mup:actaun:actaun_2015063031023 Template-Type: ReDIF-Article 1.0 Author-Name: Pavel Turčínek Author-Workplace-Name: Department of Informatics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Jana Turčínková Author-Workplace-Name: Department of Marketing and Trade, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Exploring Consumer Behavior: Use of Association Rules Abstract: This paper focuses on problematic of use of association rules in exploring consumer behavior and presents selected results of applied data analyses on data collected via questionnaire survey on a sample of 1127 Czech respondents with structure close to representative sample of population the Czech Republic. The questionnaire survey deals with problematic of shopping for meat products. The objective was to explore possibilities of less frequently used data-mining techniques in processing of customer preference.For the data analyses, two methods for generating association rules are used: Apriori algorithm and FP-grow algorithm. Both of them were executed in Weka software. The Apriori algorithm seemed to be a better tool, because it has provided finer data, due to the fact that FP-growth algorithm needed reduction of preference scale to only two extreme values, because the input data must be binary. For consumer preferences we also calculated their means.This paper explores the different preferences and expectations of what customers' favorite outlet should provide, and offer. Customers based on the type of their outlet loyalty were divided into five segments and further explored in more detail. Some of the found best association rules suggest similar patterns across the whole sample, e.g. the results suggest that the respondents for whom a quality of merchandise is a very important factor typically also base their outlet selection on freshness of products. This finding applies to all types of retail loyalty categores. Other rules seem to indicate a behavior more specific for a particular segment of customers. The results suggest that application of association rules in customer research can provide more insight and can be a good supplementary analysis for consumer data exploration when Likert scales were used. Keywords: knowledge discovery, association rules, Apriori, consumer behavior, marketing research, meat products Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1031-1042 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563031031 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031031.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031031.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0034.txt Handle: RePEc:mup:actaun:actaun_2015063031031 Template-Type: ReDIF-Article 1.0 Author-Name: Hana Urbancová Author-Workplace-Name: Department of Management, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic Author-Name: Monika Hudáková Author-Workplace-Name: Department of Small and Medium Enterprising, School of Economics and Management in Public Administration in Bratislava, Furdekova 16, 851 04 Bratislava, Slovak Republic Title: Employee Development in Small and Medium Enterprises in the Light of Demographic Evolution Abstract: Trends in the job market taking worker knowledge, abilities and skills into account show that the demand for qualified, experienced workers has been rising and that the trend will continue into the future. Accordingly, companies must put a life-long learning and development strategy in place so that even older employees (55+), the proportion of whom has been rising in organizations and in the marketplace, may maintain their positions in the job market for as long as possible. This paper aims to assess how small and medium enterprises in the Czech Republic reflect current demographic developments in terms of age management support and employee development. The data was obtained from small and medium enterprises in the Czech Republic (n = 432). The results show that age management is not an official primary focus of small and medium enterprises; but they naturally act in line with age management practices nevertheless. Any efficient solution to demographic development in the enterprises studied here, however, must be based upon an overall change of attitude coming from both entrepreneurs and company leadership focusing on young employees, as well as older employees themselves, where their ability to pass on their experience to younger coworkers is stressed. To maintain economic prosperity, continuous development is important for both categories. Keywords: development, SME, age management, competencies, knowledge continuity, Czech Republic, organizations, survey Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1043-1050 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563031043 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031043.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031043.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0035.txt Handle: RePEc:mup:actaun:actaun_2015063031043 Template-Type: ReDIF-Article 1.0 Author-Name: Hana Urbancová Author-Workplace-Name: Department of Management, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Praha 6-Suchdol, Czech Republic Author-Name: Katarína Stachová Author-Workplace-Name: Department of Management, School of Economics and Management in Public Administration in Bratislava, Furdekova 16, 851 04 Bratislava, Slovak Republic Author-Name: Zdenko Stacho Author-Workplace-Name: Department of Management, School of Economics and Management in Public Administration in Bratislava, Furdekova 16, 851 04 Bratislava, Slovak Republic Title: Methods of Recruitment in the Czech and Slovak Organizations Abstract: In the existing highly competitive environment, every organization's goal is to hire quality employees. To be able to acquire quality employees, the HR processes related to employee hiring must be conducted properly within the organization. This paper uses primary research to identify and assess recruitment methods used by organizations in the Czech Republic and Slovakia, taking the employer's brand building into account. The research was conducted on the basis of a questionnaire distributed among Czech (n = 364) and Slovak (n = 340) organizations. The results showed that employers in the Czech Republic most frequently present themselves to potential candidates via their organizations' websites (43.7%), positive references (38.7%) and media advertisements (32.4%). A similar ranking obtains for Slovakia. Organization websites are used 47.5% of the time, positive references 42.5% of the time and media advertisements 33.2% of the time. In both countries, employees are hired for managerial positions primarily using the organization's own resources, promoting the building of the employer's brand. Keywords: recruitment, methods of selection process, human resource branding, Czech Republic, Slovak Republic, organization, surveys Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1051-1060 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563031051 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031051.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031051.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0036.txt Handle: RePEc:mup:actaun:actaun_2015063031051 Template-Type: ReDIF-Article 1.0 Author-Name: Jiří Urbanec Author-Workplace-Name: Department of Information Engineering, Faculty of Economics and Management, Czech University of Life Sciences Prague, 165 21 Praha 6-Suchdol, Czech Republic Author-Name: Hana Urbancová Author-Workplace-Name: Department of Management, Faculty of Economics and Management, Czech University of Life Sciences Prague, 165 21 Praha 6-Suchdol, Czech Republic Title: The Benefits of Business Continuity Management in Czech Organizations Abstract: This contribution is concerned with identifying benefits of applying business continuity management based on international standards; it also makes an effort to provide an assessment of causes leading to and consequences arising from its implementation or non-implementation. This article presents the verification of theoretical benefits mentioned in foreign literature in comparison with a practical application of business continuity management according to the standards in Czech organizations. Furthermore, it also points out its negative aspects. Primary data was assessed statistically by means of a factor analysis which confirmed the initial suppositions. Moreover, the outcomes obtained were compared with the outcomes of similar surveys conducted abroad. The data for verification was gathered by means of a questionnaire survey and through interviews. The results confirm that organizations applying business continuity management according to the standards see benefits primarily in the area of employees' awareness of potential threats and in the improvement of crisis management, particularly in large organizations operating in the tertiary sector. The results affirm that the application of business continuity management does not primarily lead to increasing the organizations' performance but it rather results in minimizing disruptions of organizations' business activities and in maintaining their performance level. Keywords: business continuity management, standards, benefits, organizations, sector, size, ownership of organizations Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1061-1071 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563031061 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031061.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031061.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0037.txt Handle: RePEc:mup:actaun:actaun_2015063031061 Template-Type: ReDIF-Article 1.0 Author-Name: Jaroslav Vrchota Author-Workplace-Name: Department of Management, Faculty of Economics, University of South Bohemia, Branišovská 1645/31a, 370 05 České Budějovice, Czech Republic Author-Name: Monika Švárová Author-Workplace-Name: Department of Management, Faculty of Economics, University of South Bohemia, Branišovská 1645/31a, 370 05 České Budějovice, Czech Republic Title: Comparison of Decision-making Skills of Students and Managers Abstract: The aim of this paper is to analyze the level of decision-making skills of managers compared to the level of decision-making skills of students. Decision making is seen as a process that is based on our knowledge, skill, experience and partly influenced by our personality. The process ends by the right solution of the required quality, time and reasonable acceptability. Data was obtained through a questionnaire survey of 221 managers and 376 students from universities. Using the statistical method we accomplished to demonstrate that managers achieve higher levels of decision-making skills than students. The decision-making were based on analises the three subareas, where they found that students achieve better results in the field of information retrieval, the administration of tasks and justify the decision where executives received an average of 29% more points. Keywords: competence, decision-making, students, managers, experience, knowledge, skills Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1073-1077 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563031073 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031073.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031073.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201503-0038.txt Handle: RePEc:mup:actaun:actaun_2015063031073 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Makovický Author-Workplace-Name: Czech Centre for Phenogenomics (BIOCEV), Institute of Molecular Genetics of the ASCR, v. v. i., Department of Transgenic Models of Diseases, Vídeňská 1083, 142 20 Praha 4, Czech Republic Author-Name: Oldřich Kopecký Author-Workplace-Name: Department of Zoology and Fisheries, Faculty of Agrobiology, Food and Natural Resources, Czech University of Life Sciences in Prague, Kamýcká 129, 165 21 Prague 6-Suchdol, Czech Republic Author-Name: Pavol Makovický Author-Workplace-Name: Department of Biology, Pedagogical faculty, Selye Janos University in Komárno, Bratislavská cesta 3322, 945 01 Komárno, Slovak Republic Author-Name: Radek Matlach Author-Workplace-Name: Forensic Expert in the Field of Healthcare, Gutenbergova 272/5, 460 05 Liberec V-Kristiánov, Czech Republic Title: Errata. The Using of Skeletochronology as a Screening Method for Age Determination of Alpine Newts (Mesotriton Alpestris): a Technical Report Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1079 Volume: 63 Issue: 3 Year: 2015 DOI: 10.11118/actaun201563031079 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031079.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201563031079.pdf File-Format: Application/pdf Handle: RePEc:mup:actaun:actaun_2015063031079