Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005 (vol. 53), issue 6
Podpůrný a garanční rolnický a lesnický fond jako nástroj zefektivnění dotací v zemědělství
The Support and Guarantee Fund for Farmers and Forestry as an enhancement instrument of the agricultural subsidy effectiveness
Věra Bečvářová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 7-18 | DOI: 10.11118/actaun200553060007 
The paper is focused on the performance measurement of the Support and Guarantee Fund for Farmers and Forestry (SGFFF) as a main instrument of a capital reinforcement of the Czech agricultural enterprises restructuring during the last ten years. New possibilities shaped up by the CAP exercise are evaluated as well. The principles of the SGFFF function from the point of view of agricultural restructuring and regional allocation of the financial resources as well as the reason why subsidy of the supported loans' interest rates have been employed are cleared up there. Results are discussed upon an analysis of the Fund activity. According to results of...
Statististická analýza agregátů souhrnného zemědělského účtu české republiky v období let 1998-2003
A statistical analysis of aggregates of the total economic account for agriculture of the Czech Republic in 1998-2003
Božena Bodečková, Erich Maca
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 19-32 | DOI: 10.11118/actaun200553060019
Results of the statistical analysis of the of the total economic aggregate account for the Czech Republic enabled, in addition to the quantification of its performance, also to asses the developmental tendencies of economic phenomena under study. From this point of view, the most important were the data obtained within the framework of studies on the total output of Czech agricultural industry. Among the major indicators of the production intensity, the level of intermediate consumption was explored as well. This analysis involved also an exact estimation of both gross and net added value because such an analysis enables to express the the final economic...
ANALÝZA ODLOŽENÉ DANĚ Z PŘÍJMŮ A JEJÍ VLIV NA UKAZATELE CHARAKTERIZUJÍCÍ EKONOMICKOU VÝKONNOST PODNIKU
Deferred tax analysis and impact on firm's economic efficiency ratios
Hana Bohušová, Patrik Svoboda
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 33-44 | DOI: 10.11118/actaun200553060033
Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the high level of accountants' knowledge. The aim in the theoretical level was to analyze process of calculation and recording of deferred tax. Importance of recording of deferred tax and the impact on financial analysis ratios was analyzed. Fourteen business entities were examined. Deferred tax recording is a legal way to reduce retained earnings a to protect of its careless alocation.
Analýza vybraných ukazatelů vinařství a vinohradnictví České republiky a Bulharské republiky
Analysis of selected indicators of winegrowing and wine-production industries in the Czech Republic and Bulgaria
Jiří Duda
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 45-52 | DOI: 10.11118/actaun200553060045
The paper deals with industry analysis of winegrowing and wine-production in Bulgaria and in the Czech Republic. The analysis is more focused on winegrowing and wine-production in Bulgaria with the aim to present the less known information.The annual production of wine in Bulgaria amounts for about 2 million hectoliters, being mostly processed by industrial producers, even though the area of productive vineyards is decreasing by almost 33% to the level of 100 000 hectares. Czech Republic has a lower area of vineyards than Bulgaria, and thanks to the higher yields per hectare it produces about 0.5 million hectoliters of wine. Wine consumption is...
VÝVOJ SŇATEČNOSTI, ROZVODOVOSTI A PORODNOSTI V JIHOMORAVSKÉM KRAJI
The evaluation of the marriage rate, divorce rate and natality in the South Moravian Region
Jaroslav Dufek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 53-62 | DOI: 10.11118/actaun200553060053
The aim of this article is to evaluate a marriage rate, divorce rate and natality in the South Moravian region in the period 1993-2003. There has been a major change in evolution of the population and standard of living. The number of marriages and live births has decreased and the number of divorces stagnated. The marriages and the childbirth advanced to the higher age level. The rate of engaged couples marital status, which is decreasing, is approximately on the same level, just the age of mothers is increasing. A high positive correlation has been proved between the number of married couples and live births children. At stagnation of divorces the...
Chování a rozhodování zákazníka při nákupu nápojů
Consumer behavior and decision making at beverage purchases
Miroslav Foret
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 63-74 | DOI: 10.11118/actaun200553060063
The first part of the paper is devoted to the theoretical problems of consumer behavior and decision masking. In the second part is used so called "beer local patriotism" as an concrete example of the mentioned problems. The third part presents own empirical results from marketing research in the Czech Republic in October-November 2004. The fourth part contents description of the contemporary life style changes and its influences for consumer behavior. In the fifth part is the purchase seen as a part of the contemporary life style and entretaiment. The last part deals with the changes of consumer behavior in the shopping centres.
Učení n-vrstvé neuronové sítě
Learning of N-layers neural network
Vladimír Konečný, Anděla Matiášová, Ivana Rábová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 75-84 | DOI: 10.11118/actaun200553060075
In the last decade we can observe increasing number of applications based on the Artificial Intelligence that are designed to solve problems from different areas of human activity. The reason why there is so much interest in these technologies is that the classical way of solutions does not exist or these technologies are not suitable because of their robustness. They are often used in applications like Business Intelligence that enable to obtain useful information for high-quality decision-making and to increase competitive advantage.One of the most widespread tools for the Artificial Intelligence are the artificial neural networks. Their high...
Business Intelligence a konkurenceschopnost podniku
Business Intelligence and competition ability of enterprise
Vladimír Konečný, Ivana Rábová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 85-92 | DOI: 10.11118/actaun200553060085
As far as the current state of the information and communication technologies usage is concerned, the information systems of the companies cover the major part of the transaction processes and the large amount of the processes at the level of the tactical decision-making.Intensive implementation of the information technologies in many areas of the human activities cause gathering of the large amount of the data. The volume of the internal and external databases grows rapidly and the problem is to take advantage of the data they contain. But the problem is not only the growing volume of the databases but also the different and database structures....
ANALÝZA VÝVOJE ZÁKLADNÍCH CHARATERISTIK ODVĚTVÍ MLÉKÁRENSKÉHO PRŮMYSLU V ČR
Analysis of development of basic characteristics of the dairy industry in the Czech Republic
Renata Kučerová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 93-100 | DOI: 10.11118/actaun200553060093
The paper deals with the analysis of changes in the development of basic characteristics of the dairy industry in the Czech Republic, which cohere with the integration of the Czech Republic into the European Union. The attention is paid on size of the market, growth rate, life cycle, development of prices and development of foreign trade.The total domestic consumption reached 2111.1 million litres in 2004. The industry is in the maturity. The excess of supply exists in the industry; the growth rate is low, under 5% per year. The integration of the Czech Republic into the EU didn't bring about changes in the development of basic characteristics...
Hodnocení přímého ekonomického vlivu vybraných forem venkovské turistiky
The direct economic impact of alternative types of the rural tourism
Simona Miškolci
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 101-108 | DOI: 10.11118/actaun200553060101
Rural tourism has come to occupy a prominent position in the debate about rural restructuring in all OECD countries, partly because of demand changes which favour rural tourism and partly because rural agencies recognise a need to provide economic activities with potential for growth in a rural economy in which traditional providers of rural employment (such as agriculture) have been shedding labour at a rapid rate.Well-designed strategy is essential to its success in impacting on the rural economy. The structures for collaboration and co-operation must be developed and combined with a process of education and training. Co-operative effort must...
Poradenské procesy a jejich deskriptivní data
Advisory processes and their descriptive data
Milan Mišovič
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 109-118 | DOI: 10.11118/actaun200553060109
Processes are regarded as a representative of all firm activities what is valid for Web-based Advisory Systems, too. Interpretation of processes from the both sides managers and informaticians is naturally different what is given by their scientific platforms and observed objectives. Managers have connected all firm processes with the firm prosperity and firm competition ability. Therefore they have followed understanding, modeling and regular improving of all processes what should stimulate and evoke using of process revisions (reengineering). The main role in such process understanding is thus committed to the firm management.The most professional...
Societas Europaea - daňové a právní aspekty
Societas Europaea - tax and legal aspects
Danuše Nerudová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 119-128 | DOI: 10.11118/actaun200553060119
The paper deals with the introduction of the new EU legal form of corporation - Societas Europaea (SE) and its tax and legal aspects. It identifies the basic legal regulations and possible ways of SE establishment. The paper tries to analyse all the changes of the directives in the area of taxation connected with SE implementation. It points out that even though the SE means the simplification in the area of company law, the problems connected with taxation still continue, because of the lack of common regulation and correct implementation. As a result in the area of taxation SE is facing the same problems as any other company. The paper further discusses...
Analýza vývoje vybraných ukazatelů demografické statiky a dynamiky České republiky v letech 1993-2003
Analysis of the development of selected indicators of the demographic statics and dynamics of the Czech Republic in 1993-2003
Milan Palát, Erich Maca
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 129-144 | DOI: 10.11118/actaun200553060129
The paper is aimed at the presentation of findings obtained in the study of the average level, variability, dynamics, developmental trends and a short-time point extrapolation prediction of the population in the Czech Republic and their structure according to gender and scale of the economic generation. In addition to the exact evaluation of the selected indicators, the analysis is also aimed to general rates of natural reproduction of population and their movement in the defined territorial unit and time interval 1993-2003. There are also presented relative rates of marriages, divorces, live births and deaths to mid-year population.
Teorie odběrných míst ve výrobkových vertikálách
Theory of purchasing centres in commodity verticales
Radmila Presová, Oldřich Tvrdoň
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 145-154 | DOI: 10.11118/actaun200553060145
The paper deals with the delimitation of food processing verticales and the establishment of purchasiong centres in agricultural enterprises. These centres are a necessary precondition of an exact supply of agricultural products to further processing and/or direct consumption. The importance of a strict observation of technical, technological, spatial, economical, labour-safety, legal and hygienic principles when processing alimentary products is discussed from the viewpoint of systems theory. The aforementioned factors show a fundamental effect on all activities performed in thees purchasing centres. These centres also enable to transfer the proprietary...
Zajištěné fondy se zafixováním dosažených výnosů
Capital-protected funds with fixing of realized appreciations
Roman Ptáček
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 155-164 | DOI: 10.11118/actaun200553060155
Capital-protected funds of collective investments can be adequate investment opportunity for higher risk aversion investors with lower liquidity requirements. These funds always guarantee mostly 100% investment recovery and an appreciation sometimes. It is provided by their investment strategy. The paper is focused on "Click" funds. These funds do not build on values of underlying assets just on maturity; they allow fixing realized appreciations during duration of the funds. It means higher probability of investment's appreciation.
Formalizace základních podnikových znalostí a Unified Modeling Language
The formalisation of essential business knowledge using UML
Ivana Rábová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 165-172 | DOI: 10.11118/actaun200553060165
The most important priority in our knowledge driven society is the identification of improvement areas and utilization of information and communication technologies. Business knowledge is considerable resource of business competition advantage. The organisations have huge amount of data and using them with the connecting of people factor (knowledge and skill) is a big challenge for all business skateholders. Mainly my diagrams brings to this area an orderliness and recommended structure.The article deals with several UML class diagrams, which are used for business concepts modeling, especially for business resources, business events and business...
LINEÁRNÍ MODELY PŘÍJMOVÝCH VZTAHŮ VE SPOTŘEBITELSKÉ POPTÁVCE PO POTRAVINÁCH A ANALÝZA PRUŽNOSTI TĚCHTO VZTAHŮ
Linear models of income patterns in consumer demand for foods and evaluation of its elasticity
Pavel Syrovátka, Miroslav Navrátil
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 173-188 | DOI: 10.11118/actaun200553060173
The paper is focused on the use of the linear constructions for developing of Engel's demand models in the field of the food-consumer demand. In the theoretical part of the paper, the linear approximations of this demand models are analysed on the bases of the linear interpolation. In the same part of this text, the hyperbolic elasticity function was defined for the linear Engel model. The behaviour of the hyperbolic elasticity function and its properties were consequently investigated too. The behaviour of the determined elasticity function was investigated according to the values of the intercept point and the direction parameter in the original...
Analýza výkonnosti amerického a evropského akciového trhu z pohledu amerického a evropského investora
Analysis of stock market returns of American and European stock market from the view of an American and a European investor
Oldřich Šoba
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 189-200 | DOI: 10.11118/actaun200553060189
The paper is focused on the analysis of stock market returns of American and European stock market for different investment horizon from the view of an American and European investor. The paper also partly resumes, in the part of analysis of USD/EUR exchange rate influence on market returns of mentioned stock market, research paper REJNUŠ, O., ŠOBA, O.: Changes in the USD/EUR exchange rate and their impact on the return of stock indexes from the viewpoint of a European and of an American investor. ACTA UNIVERSITATIS AGRICULTURAE ET SILVICULTURAE MENDELIANAE BRUNENSIS, Vol. LII, No. 6, 2004, pg. 145-159, ISSN 1211-8516.The development of both American...
Využití podnikových informačních systémů dostupných v ČR pro podporu marketingových strategií
Using Business Information Systems available in the Czech Republic for Marketing Strategies Support
František Dařena
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 203-214 | DOI: 10.11118/actaun200553060203
The paper deals with the analysis of current situation on the market of business information systems in the Czech Republic from the point of view of their utilization in marketing strategies creation. Based on requirements on marketing information system the structure of these systems and possibilities of their usage are evaluated. It is also pointed out to discovered insufficiencies and the architecture solving these problems is suggested. The main angle of view is three-layer architecture and on each layer the set of requirements and design proposal are summarized.
Trh vína v USA a Kalifornii
Wine market in the United States and in the California
Helena Chládková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 215-224 | DOI: 10.11118/actaun200553060215
The paper describes wine market in the United States and in the California. The paper is focused on characteristic of winegrowing, wine-production, wine-consumption and wine export too. Export of California wine is growing and wine is exported to the EU for the first. We can expect to grow of interest of our consumers too. California wine will compete in high quality and low prices.California is the fourth largest wine producer in the world after France, Italy and Spain. It accounted for $ 643 million in wine exports in 2003 from $ 537 million in 1998. Wine grapes were grown in 46 of California's 58 counties, covering 529000 acres in 2003. California...
Charakteristika odvětví vinohradnictví a vinařství Nového Zélandu
The characteristics of the winegrowing and wine-production in New Zealand
Dagmar Kudová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 225-236 | DOI: 10.11118/actaun200553060225
The paper is focused on characteristic of winegrowing and wine-production in New Zealand, country, which together with Australia, Chile, Argentina, California, and South Africa belongs to the countries of the so-called New World, and these countries become very important producers of wine in the world. Thus, they become a part of the competitive environment in winegrowing and wine-production of the Czech Republic. One of the necessary premises for determination of the competitive position is a detailed analysis of competition. This was also dealt with by Černíková, Žufan (2004), Duda (2004), Hrabalová (2004), Kudová (2005), Lišková (2004), Tomšík,...
NOVÁ FORMA PRODEJE ZBOŽÍ - PROJEV DOKONALÉ SLUŽBY
New forms of sale - a manifestation of perfect services
Lenka Milostná, Radmila Presová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 237-246 | DOI: 10.11118/actaun200553060237
The paper describes methods of sale of a selected assortment of food products outside shops by means of itinerart trade. It analyses results of sales of the company Family Frost in the whole territory of the Czech Republic within the period of 2002-2004. Special attention is paid to sales of ice cream, food products, pastry and advertisement gits and souvenirs. Seales of ice cream represent the bearing programme of this company.
Generalizace názorů na formy a metody výuky používané na předstupních vysokých škol
Generalization of opinions for forms and methods of teaching used od lower stages of universities
Rudolf Šrámek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 247-256 | DOI: 10.11118/actaun200553060247
Competent persons show, that more than 90% of teachers of Czech elementary schools and secondary schools until and since of 90-s of last century used and still use stereotype forms and methods of teaching; these procedures, which are little autonomic, formative and social. Procedures of sharing knowledge to students and underestimating of deducing of knowledge with students.
Sousloví slova sociální
Collocation of word "social"
Rudolf Šrámek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 257-262 | DOI: 10.11118/actaun200553060257
Content analyse of 40 publications (issued in last 40 years for needs of agogica, psychology, sociology and other social sciences) shows, that word "social" is using at least in 360 two-word expressions.
Analýza pojištění záruky pro případ úpadku cestovní kanceláře na českém trhu a komparace s dalšími způsoby jištění používanými ve Velké Británii
The analysis of isurance in case of travel agency insolvency on the Czech market and the comparison with other kinds of bonding in the Great Britain
Ida Vajčnerová, Kateřina Ryglová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 263-270 | DOI: 10.11118/actaun200553060263
This article is focused on the topic of customer protection. The protection covers insolvency of travel agency and comes out from the Council Directive 90/314/EEC. In the Czech Republic this Council directive is implemented into Czech law through the Act No. 159/1999 Coll. on Conducting Business in Some Areas of the Tourism Sector. Unfortunately, the act is considered to be not up to date therefore novelization is being prepared. The article describes insurance as the one and only customer protection in the Czech Republic. Simultaneously, there are set other possibilities of customer guarantee in case of travel agency bankrupt which are successfully...