Template-Type: ReDIF-Article 1.0 Author-Name: Alena Andrejovská Author-Workplace-Name: Department of Finance, Faculty of Economics, Technical University of Kosice, B. Němcovej 32, 040 01 Košice, Slovak Republic Author-Name: Monika Hudáková Author-Workplace-Name: Department of Small and Medium Entrepreneurship, Economics and Management Institute, School of Economics and Management of Public Administration, Furdekova 16, 851 04 851 04 Bratislava 5, Slovak Republic Title: Classification of EU Countries in the Context of Corporate Income Tax Abstract: Taxes are an integral part of human society, regardless of the economic, cultural and political disparities between the countries. Income taxes of legal entities represent significant part of the budget, what is the reason for their timeliness and public discussion. The aim of the paper is a classification of the EU countries into economic groups and an assessment of the grouping these EU member states based on common characteristics in the area of corporate income taxes. Common features are determined by the structure of selected macroeconomic indicators: public debt, government budget balance, the overall tax burden, economic performance, nominal and effective tax rate. The analysis compares a range of methodological approaches of hierarchical (Ward linkage and median linkage), and non-hierarchical clustering (k-means clustering and fuzzy cluster analysis). The results of cluster analysis grouped the monitored countries into five clusters based on common characteristics as the corporate income tax rate, economics performance and the level of public debt. The result of the analysis shows that despite of ongoing there are still differences present, which are present in the ratios of countries' development as well as in the economic policies of the particular countries. Keywords: tax revenues, public spending, overall tax burden, economic performance, tax rate Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1699-1708 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051699 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051699.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051699.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0031.txt Handle: RePEc:mup:actaun:actaun_2016064051699 Template-Type: ReDIF-Article 1.0 Author-Name: Renata Hrubá Author-Workplace-Name: Mezouň 23, 267 18 Beroun, pošta Karlštejn, Czech Republic Title: The Perception of Information by Economic Agents on the Dairy Market Abstract: In this study, data from a sample of Czech consumers are used to test the hypothesis that consumer behavior is influenced by attitude to global problem related to food. The model is estimated using probit analysis to predict food label use in deciding for a new cheese product. It is possible to draw conclusion about the attitude to global food issue that might's change consumer behavior. Keywords: decision making behavior, label use, familiarity bias, perception of information, attitude, nutrient Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1709-1715 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051709 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051709.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051709.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0032.txt Handle: RePEc:mup:actaun:actaun_2016064051709 Template-Type: ReDIF-Article 1.0 Author-Name: Patrik Jangl Author-Workplace-Name: Department of Management and Marketing, Faculty of Management and Economics, Tomas Bata University in Zlin, Mostní 5139, 760 01 Zlín, Czech Republic Title: A Comparison of the Market Orientation Model in Czech and German High-Tech Companies Abstract: A Market orientation belongs to the permanent factors of success and even in the periods of economic instability it helps to keep a company in a good condition. This article aims to compare the Czech and German model of market-orientation of high-tech companies in the manufacturing industry. the overall index of market orientation in the Czech Republic and Germany is almost identical. Subsequently, invariance was tested using the method of Multigroup Confirmatory Factor Analysis. a comparison of absolute terms of the models shows that significant difference among the coefficients exists in the item regarding obtaining information about competitors - i.e. competitor intelligence generation. the research did not demonstrate statistically significant differences between the models. All criteria consistently confirm configural, metric and partial scalar invariance. the only rejected equivalence is scalar invariance. In this study, therefore, no significant differences were demonstrated between the models of market-orientation of Czech and German high-tech companies. There are other studies that deal with the measurement invariance models of market-oriented high-tech companies. Using Czech and German data, this work has helped to clarify that the two versions of the measuring instruments (English and Czech) are indeed equivalent to each other. Based on the research findings, academics and managers are recommend the use both measuring scales indiscriminately as valid tools for determining the index of market orientation in high-tech firms in the manufacturing industry. For now, there is no similar or comparable research in the Czech Republic or Germany. For this reason, it seems appropriate to replicate this research in the future, including discussions with authors who deal with the issue of market orientation. Keywords: modified market orientation model (MMOM), modified market orientation scale (MMOS), index of market orientation, high-tech sector, invariance analysis, Germany, Czech Republic Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1717-1729 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051717 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051717.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051717.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0033.txt Handle: RePEc:mup:actaun:actaun_2016064051717 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Klepek Author-Workplace-Name: Institute of Interdisciplinary Research, School of Business Administration in Karvina, Silesian University in Opava, Na Rybníčku 626/1, 746 01 Opava, Czech Republic Author-Name: Kateřina Matušínská Author-Workplace-Name: Department of Business Economics and Management, School of Business Administration in Karvina, Silesian University in Opava, Na Rybníčku 626/1, 746 01 Opava, Czech Republic Title: Czech Singles in the Market of Services Abstract: The paper deals with specific characteristics of "Czech singles" with emphasis on services area. First, paper determinates the theoretical concept of services marketing in the first chapter. The major part of paper is devoted to primary marketing research. For purpose of collecting data, the method of questioning (combination of off-line and on-line approach) was chosen. The questionnaire was given to 390 respondents living in the Czech Republic. The data were analysed by SPSS software. Results showed dissimilarities in leisure time activities based on different level of education and income as well as within the gender and age category and city, where particular single person live. Females spend more leisure time on cultural events, home activities as well as shopping and caring for appearance. They also engage with friends as a form of leisure time activity more than males. Educated singles travel more and attend more cultural events and at the same time, they educate themselves more often and do sports much regularly. We also found no relationship between income and shopping as a leisure time activity. This paper describes only a partial output of the primary marketing research with focus on the leisure time spending for the defined segment. Keywords: kruskal-wallis test, leisure time, marketing research, marketing of services, pearson chi-square, market segmentation, singles Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1731-1738 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051731 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051731.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051731.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0034.txt Handle: RePEc:mup:actaun:actaun_2016064051731 Template-Type: ReDIF-Article 1.0 Author-Name: Jiří Schneider Author-Workplace-Name: Department of Environmentalistic and Natural Resouces; Faculty of Regional Development and International Studies, Mendel University in Brno, Tř. Generála Píky 2005/7, Brno 61300, Czech Republic Author-Name: Veronika Jadczaková Author-Workplace-Name: Department of Applied Statistics and Demography; Faculty of Regional Development and International Studies, Mendel University in Brno, Tř. Generála Píky 2005/7, Brno 61300, Czech Republic Title: Mutual Impacts of Geocaching and Natural Environment Abstract: Rising popularity of geocaching is linked to increased risk of negative impacts on natural environment. Based on that, this paper intends to present possible approach of how to evaluate these impacts in the Landscape protected area Moravian Karst (Czech Republic) and in the Vrátna dolina valley (National park Malá Fatra, Slovak Republic). Recreation along with nature conservation has been solved in these areas in the log-run and geocaching has been steadily extending offer of recreational activities. Therefore, it seems desirable to examine how geocaching affects environment and simultaneously how topography or land cover influences availability or difficulty of caches. 57 caches (i.e. one third of the total) has been analyzed in the Moravian Karst and 11 caches in the Vrátna dolina valley. To assess impacts, own classification of indicators has been suggested, such as cache attendance, environment attractiveness or visually detected impacts of geocaching on natural environment. Our study revealed the major risk lies primarily in geo-highways which - with respect to soil type, land cover and intensity of cache attendance - grow rather fast. Despite the local nature of detected impacts, an increased attention shall be devoted to environment care and specifically to regulation of attendance. Keywords: geocaching, tourism, nature conservation, management of protected areas, impacts on natural environment Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1739-1747 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051739 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051739.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051739.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0035.txt Handle: RePEc:mup:actaun:actaun_2016064051739 Template-Type: ReDIF-Article 1.0 Author-Name: Sobir Shukurov Author-Workplace-Name: Department of Foundations of Economics and Governance, Tashkent State University of Law, Uzbekistan Author-Name: Mansoor Maitah Author-Workplace-Name: Department of Economics, Faculty of Economics and Management, Czech University of Life Sciences Prague, Czech Republic Author-Name: Luboš Smutka Author-Workplace-Name: Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 16 521 Prague 6, Czech Republic Title: Determinants of Foreign Direct Investments in Transition Economies: Case of Commonwealth of Independent Countries Abstract: While there has been voluminous research on the determinants of FDI for developed and developing countries, little has been done on this issue for transition economies, especially, for the Commonwealth of Independent States (CIS) countries. the present paper examines the determinants of inward Foreign Direct Investment (FDI) flows in the CIS during 1995-2010. the results of empirical analysis using panel data models, conducted with the purpose of identifying the factors that determine the motivation and decision of multinational companies (MNC) to invest in CIS economies, show that regardless of the presence of high investment risk in transition economies, the choice of FDI location always depends on a preliminary analysis of countries' advantages (FDI stock, market size, abundance in natural resources) and disadvantages at macro level (fiscal imbalance and inflation). These pre-existing conditions can always roughly predict the type of FDI (resource-seeking, market-seeking, efficiency-seeking). Keywords: commonwealth of independents countries, multinational companies, determinants of FDI, panel data models Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1749-1761 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051749 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051749.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051749.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0036.txt Handle: RePEc:mup:actaun:actaun_2016064051749 Template-Type: ReDIF-Article 1.0 Author-Name: Daniela Špirková Author-Workplace-Name: Department of Business Economics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Author-Name: Beata Stehlíková Author-Workplace-Name: Institute of Management, Slovak University of Technology in Bratislava, Vazovova 5,812 43 Bratislava, Slovakia Author-Name: Mária Zúbková Author-Workplace-Name: Institute of Management, Slovak University of Technology in Bratislava, Vazovova 5,812 43 Bratislava, Slovakia Title: Social-economic Dimension of Globalisation and Income Inequality Abstract: Globalization is a broad concept casually used to describe a variety of phenomena of countries. However, there is no universally accepted definition and neither standard measurement for globalization nor social dimension of globalization. Many attempts have been made to measure globalization. Authors introduce single indices - economic and social globalization index and index for progress in reducing income inequality as fuzzy membership functions. Authors analyse the dependence of the new indices. Authors create clusters of similar EU countries in the view of these two indices with the help of fuzzy c-cluster analysis. The result is two clusters of states - original EU countries, newly associated and four states - Greece, Portugal, Slovenia a Malta turned out as not decided. Keywords: globalization, income inequality, fuzzy c-cluster analysis, cohesion policy, EU Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1763-1773 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051763 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051763.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051763.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0037.txt Handle: RePEc:mup:actaun:actaun_2016064051763 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Toulová 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: Marcela Tuzová 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: Jakub Straka 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 Aspects of Managing Risks in Connection with the Internationalization of Smes from Selected Central European Countries Abstract: Insufficient domestic demand and increasing competition force small and medium-sized enterprises (SMEs) to engage in internationalization process and enter to foreign markets. This process, however, carries risks that should be appropriate managed. In order to identify similarities and differences in the approach of SMEs from selected Central European countries towards managing these risks and find out whether perception of risks differ based on domestic country of the SMEs, questionnaire survey among Czech, Slovak, German, Austrian and Poland SMEs was performed in 2014. It was found that more Austrian and German SMEs, compared to Czech, Slovak and Polish SMEs, do not apply any method of risk analysis but are more focused on some form of protection in international operations. As the most common form was identified payment in advance. It was also found that Austrian and German SMEs prefer to use bank products rather that conclude long-term contracts or verify the credibility of their foreign business partners used by Czech, Slovak and Poland SMEs. Based on statistical testing, significant differences appeared in risk perception of SMEs from different countries. Especially perception of market risks, transportation risks and risk of natural disasters. Keywords: small and medium-sized enterprises, internationalization, Central Europe, managing risks, risk perception, risks of internationalization, market risks, transportation risks Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1775-1784 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051775 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051775.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051775.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0038.txt Handle: RePEc:mup:actaun:actaun_2016064051775 Template-Type: ReDIF-Article 1.0 Author-Name: David Troják Author-Workplace-Name: Department of Telecommunications, Faculty of Electrical Engineering an Communication, Brno University of Technology, Technická 3082/12, 616 00, Brno, Czech Republic Author-Name: Dan Komosný Author-Workplace-Name: Department of Telecommunications, Faculty of Electrical Engineering an Communication, Brno University of Technology, Technická 3082/12, 616 00, Brno, Czech Republic Title: System for Anonymous Data Collection Based on Group Signature Scheme Abstract: This paper deals with an anonymous data collection in the Internet of Things (IoT). the privacy and anonymity of the data source is important for many IoT applications, such as in agriculture, health, and automotive. the proposed data-collection system provides anonymity for the data sources by applying a cooperation group scheme. the group scheme also provides a low power consumption. the system is built upon the Tor (The Onion Router) anonymous network, which is a part of the Internet darknet. the proposed system was designed for the Android devices on the client side and for Java environment on the server side. We evaluated the anonymous data collection in a real-use scenario that covers selected data acquisition (e.g. signal strength) from smartphones triggered by their geographical location change. the results show that the proposed system provides the sufficient data source anonymity, an effective revocation, a low computational cost and a low overhead. Keywords: anonymity, data collection, sensors, internet of things, tor, group signature, smartphone Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1785-1795 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051785 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051785.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051785.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0039.txt Handle: RePEc:mup:actaun:actaun_2016064051785 Template-Type: ReDIF-Article 1.0 Author-Name: Tereza Vebrová Author-Workplace-Name: Department of Management, Czech University of Life Sciences, Kamýcká 129, 165 21 Prague 6, Czech Republic Author-Name: Kateřina Venclová Author-Workplace-Name: Department of Management, Czech University of Life Sciences, Kamýcká 129, 165 21 Prague 6, Czech Republic Author-Name: Stanislav Rojík Author-Workplace-Name: Department of Management, Czech University of Life Sciences, Kamýcká 129, 165 21 Prague 6, Czech Republic Title: Customer Segmentation by Factors Influencing Brand Loyalty and Customer Involvement Abstract: Brand loyalty and customer involvement are two important concepts that help explain and understand a significant part of consumer shopping behavior. The aim of the present work is to identify factors influencing brand loyalty and customer involvement. A further aim is to consider subsequent segmentation of customers with respect to different degrees of brand loyalty and customer involvement. The research was focused on the field of Czech telecommunication services - mobile operators. Primary data were acquired through the method of questionnaire survey. In total, the questionnaire was completed by 340 respondents, of which 319 respondents owned their mobile phones for private purposes only. For more accurate interpretation of the identified factors the Exploratory Factor Analysis method was used. Four factors of brand loyalty were extracted, which account for 75 % of the variability of the original parameters: (1) Cognitive affective loyalty, (2) Trustworthiness, (3) Attitudinal loyalty and (4) Commitment and three factors of customer involvement were found to account for 71 % variability of the original parameters: (1) Social involvement, (2) Centrality, (3) Importance. High loyalty customers mostly have only one SIM card and 73 % of them use a tariff. In a further group of highly involved customers own from 80 % only one SIM card. This study forms part of a research programme investigating the influence of customer involvement on brand loyalty. Keywords: Brand loyalty, customer involvement, consumer behavior, customer segmentation, service loyalty Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1797-1804 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051797 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051797.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051797.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0040.txt Handle: RePEc:mup:actaun:actaun_2016064051797 Template-Type: ReDIF-Article 1.0 Author-Name: Nahanga Verter Author-Workplace-Name: Faculty of Regional Development and International Development Studies, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic Title: Analysis of External Influences on Agricultural Performance in Nigeria Abstract: The persistent slump in crude oil prices on the world market has drastically reduced government revenues, weakened currencies, and threatened growth and development of countries such as Nigeria that are heavily dependent on petroleum as a source of government earnings. Therefore, it has become imperative for the government to look beyond oil, notably agriculture to survive the present shocks. Given that agriculture is the largest non-oil export in Nigeria, this paper assesses the general performance of agriculture in the country. The article also verifies the relationship between trade, external financial flows and agricultural performance in the country, using Granger causality, IRF and VDA as well as descriptive approaches. The Granger test results reveal a unidirectional causality running from imports, openness, world prices of primary agrarian products, agricultural ODA to agricultural performance in Nigeria. The VDA results also show that a shock to agricultural exports, imports and openness can contribute to the fluctuation in the variance of agricultural performance in the country. The response of agricultural import to production records negative in almost all the periods investigated. This suggests that a substantial import in Nigeria might have hurt agricultural production in the country. The government of Nigeria should as a matter of urgency, invest heavily in agricultural production and encourage producers for domestic value added for local consumption and export. Also, more FDI and ODA should be channelled to agricultural related activities in the country. Domestic producers and exporters should be protected against foreign competitors in some commodities that can be produced cheaply at home. Keywords: export, import, trade openness, performance, agricultural ODA Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Pages: 1805-1821 Volume: 64 Issue: 5 Year: 2016 DOI: 10.11118/actaun201664051805 File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051805.html File-Format: text/html File-URL: http://acta.mendelu.cz/doi/10.11118/actaun201664051805.pdf File-Format: Application/pdf X-File-Ref: http://acta.mendelu.cz/RePEc/mup/references/acu-201605-0041.txt Handle: RePEc:mup:actaun:actaun_2016064051805