Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007 (vol. 55), issue 3
Prostředí organizace a jeho dopad na výkon - aplikovaná studie v libyjských pojišťovnách
Organizational environment and its effects on performance - Applied study in Insurance Companies in Libya
Mohieddin Almanae
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 9-22 | DOI: 10.11118/actaun200755030009 
This study aims at analyzing organizational environment prevailing in the studied community, and its effect on performance. It also determines type of relationship between organizational environment elements and recognizes which of them, has more influence on personnel performance than the remainder. The study was conducted in three insurance companies, in Libya and it was based on a questionnaire form randomly distributed among the study sample.The study comes from the thesis ofinding of that the constituent elements of the organizational environment vary in their degree of effect on personnel performance. The study, likewise, resulted in dissatisfaction...
Incidence změn sazby spotřební daně z cigaret v letech 2003 až 2006 v České republice
Tax incidence of the changes in the excise duty on cigarettes in 2003-2006 in the Czech Republic
Petr David
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 23-32 | DOI: 10.11118/actaun200755030023
The contribution deals with the tax incidence of the changes in the excise duty on cigarettes rates since the year 2003 to 2006 in the Czech Republic. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected commodities subjected to the excise duties in periods of the changes in the excise duty on cigarettes rates in the Czech Republic. The factors influencing the shifts and impacts of increased tax burden caused by excise duty on cigarettes rate increase in the Czech Republic are identified in this contribution. The results of the contribution enable to set synthetic conclusions and recommendation for...
Konkurenceschopnost ekologicky pěstovaných obilnin
Competitiveness of organically grown cereals
Jaroslav Jánský, Iva Živělová, Jan Křen, Soňa Valtýniová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 33-46 | DOI: 10.11118/actaun200755030033
The contribution is aimed at the assessment of recommended crop management practices of chosen cereals for organic farming. To increase competitiveness, these practices are modified depending on soil and climatic conditions, and on a way of production use. Furthermore, impacts of the recommended crop management practices on economics of growing chosen cereals are evaluated and compared with economic results obtained under conventional farming. It is assumed that achieved results will contribute to the increase in proportion of arable crops in the Czech Republic where organic production offer does not meet current demands.When evaluating results...
XML formát pro záznam objektové Petriho sítě
XML format for notation of object-oriented Petri net
Petr Jedlička
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 47-56 | DOI: 10.11118/actaun200755030047
Petri nets provide executive facilities for simulation of causality, non-determinism and parallelism in discreet systems. Since they are a mathematical model in substance, they offer theory, which can be successfully used to verification of models. Executability of Petri nets predestinates them for simulation and fast prototyping. Object Petri nets represent rather complicated class, based on hierarchical and high-level Petri nets. However their complexity is balanced by their ability to identify significant characteristics of system model and to visualize it in a graphic representation.Tools currently applied to modeling, simulation and verification...
Růst nabídky peněz a inflace - měnová strategie Evropské centrální banky
Money supply growth and inflation - the monetary policy strategy of the European Central Bank
Svatopluk Kapounek, Lubor Lacina
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 57-66 | DOI: 10.11118/actaun200755030057
The main aim of this article is to find out whether there is a significant relationship between money supply growth and inflation in the Eurozone. For this reason, the monetary policy strategy of the European Central Bank (ECB) has been evaluated. Since the establishment of the ECB in January 1999 to May 2003 the ECB's monetary policy strategy consisted of three main elements: a quantitative definition of price stability, a prominent role for money in the assessment of risks to price stability (aggregate M3 as a reference value), and a broadly based assessment of the outlook for price developments. Nevertheless, since May 2003 M3 or any other monetary...
Zavádění a aplikace e-technologií v podnikovém prostředí
Implementation and application of E-technologies in enterprise environment
Roman Malo
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 67-74 | DOI: 10.11118/actaun200755030067
Nowadays, a problem of an e-technologies' implementation represents one of the most important questions that are being solved within various subjects from business area. With respect of massive implementation of activities as e-commerce, e-payments and others the e-technologies' implementation is the progressive way of these subjects' expansion. However, due to relatively short time period in which enterprise subjects have solved there is a set of vague aspects going together with this problem. The paper analyses the area of e-technologies and defines relations between basic concepts. Following this theoretical system a few hypothesis are constructed...
Empirická analýza daňové soutěže v Evropské unii
The empirical study of the tax competition in the European Union
Danuše Nerudová, Svatopluk Kapounek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 75-84 | DOI: 10.11118/actaun200755030075
The increase in the capital mobility forces the Member States to decrease tax burden on capital. Lower revenues from capital taxation have to be compensated by the increase in tax burden on labor. The aim of the article is verify the hypothesis that increasing capital mobility leads to the decrease in the tax burden on capital and also that decrease in the tax burden on capital leads to the increase in the tax burden on labor. The hypothesis will be tested for EU Member States in the time period 1991-2005 by using cointegration analysis.
Vývoj ekonomické výkonnosti českého zemědělství v letech 1998-2004 a její krátkodobé extrapolační predikce
Development of production intensity of Czech agriculture in 1998-2004 and its short-term forecast
Milan Palát, Božena Bodečková, Erich Maca
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 85-96 | DOI: 10.11118/actaun200755030085
The paper presents findings obtained in the exact evaluation of an average level and its predicative possibility, dynamics and the trend of indicators of an aggregate agricultural account as a fundamental methodological tool for measuring the economic size and effectiveness of agricultural basic industries within the national economy of the Czech Republic and a defined reference period. The basic part of the analysis consists of aggregates of the production of an agricultural period, intermediate consumption and gross added value and net added value produced by all agricultural units after deduction the consumption of fixed capital. Parameters of applied...
Neuronový rozhodovací model o kapitalizaci podniku
Neural decision model of business capitalization
Martin Pokorný, Oldřich Trenz, Vladimír Konečný
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 97-104 | DOI: 10.11118/actaun200755030097
The topic of this article is focused on problems related to enterprise financial supervising. In the concrete, the situation of enterprise investment policy evaluation is described here. In this case, as a convenient tool for decision support, the approach of artificial intelligence was selected, particularly the model of neuron network.For the purpose of enterprise economic state evaluation, we use four input variables which describe the economic state. Three main variables are selected and the fourth one is the additional. The coding of main variables is chosen with the respect to the possible states of the enterprise. The multilayer neuron network...
Teoretické přístupy k vymezení pojmu obchod
Theoretical approach to trade as institution
Radmila Presová, Oldřich Tvrdoň
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 105-116 | DOI: 10.11118/actaun200755030105
The paper sets theoretical basis for trade as a decisive factor in market economy. It emphasizes that trade is not only mediator between consumption side and production side creating precondition for satisfaction of a consumer demand. It becomes a phenomenon and, therefore, it gains dominant position for both sides of exchange. Only through trade the businessmen learn, how their intentions correspond with marketing preconditions. On the other hand, buyers learn this way, whether businesses offer such an assortment of products, which correspond with their financial limits.The authors, when defining the term "Trade", follow the theory of dominance,...
Rozšíření algoritmu odstavcového zlomu v inverzním paradigmatu sazby
Line-breaking algorithm enhancement in inverse typesetting paradigma
Jan Přichystal, Jiří Rybička
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 117-122 | DOI: 10.11118/actaun200755030117
High quality text preparing using computer desktop publishing systems usually uses line-breaking algorithm which cannot make provision for line heights and typeset paragraph accurately when composition width, page break, line index or other object appears. This article deals with enhancing of line-breaking algorithm based on optimum-fit algorithm. This algorithm is enhanced with calculation of immediate typesetting width and thus solves problem of forced change. Line-breaking algorithm enhancement causes expansion potentialities of high-quality typesetting in cases that have not been yet covered with present typesetting systems.
Metodologie pro určení vlivu organizační kultury na výkonnost organizace
Methodology for determining influence of organizational culture to business performance
Eva Skoumalová, Bohumil Minařík
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 123-132 | DOI: 10.11118/actaun200755030123
Content this article is to propose the possible methodology for quantitative measuring the organizational culture using the set of statistical methods. In view of aim we elected procedure consisting of two major sections. The first is classification of organizational culture and role of quantitative measurement on organizational culture. This part includes definition and several methods used to classify organizational culture: Hofstede, Peters and Waterman, Deal and Kennedy, Edgar Schein, Kotter and Heskett, Lukášová and opinions why a measurement perspective is worthwhile. The second major section contains methodology for measuring the organizational...
Analýza výnosnosti spekulativní operace s futures kontrakty zemědělských komodit v kontextu měnového rizika
The analysis of return on speculative trading with futures contracts of agriculture commodities in the context of the currency risk
Oldřich Šoba
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 133-142 | DOI: 10.11118/actaun200755030133
The paper is focused on analysis of return on speculative operations with futures contracts from the view of participators not undertaking and undertaking the currency risk. The currency risk is determined by unexpected change of relevant exchange rate (currency denomination of futures contracts / domestic currency of participator). The paper analyses the basic factors influencing the profitability of these operations such as relative change of futures contract value, leverage incidence and relative change of relevant exchange rate. The paper is focused on futures contracts of the world most important agricultural commodities.The conclusion of...
Struktura odložené daně z příjmů a její vliv na ukazatele charakterizující ekonomickou výkonnost komerčních pojišťoven
The structure of the deferred income tax and its influence on indicators describing the economic performance of commercial insurance companies
Hana Bohušová, Eva Vávrová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 143-156 | DOI: 10.11118/actaun200755030143
The main objective of this paper is presentation of findings gathered through an analysis of items that cause deferred income tax in commercial insurance companies in the Czech insurance market. The evaluation of the subject is focused in accordance with the concept of the presented paper as regards structure analysis of the deferred tax, working with a selection of insurers - members of the Czech Insurance Association. We study, document and evaluate the influence of the deferred income tax being related with the given available income, as well as related to the effective income tax rate in a commercial insurance company. This analysis concerns the...
Implementace standardů v eLearningových systémech
Implementation of standards within eLearning information systems
Roman Malo
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 161-170 | DOI: 10.11118/actaun200755030161
Nowadays, eLearning standards' support within eLearning systems is much discussed problem. In this problem domain especially the reference model SCORM must be considered. This de-facto standard is a package of common standards and specifications used for the standardization of eLearning activities as eLearning content preparation, using e-course, communication etc.Implementation of standards itself is a process with great difficulty and time requests. Interesting and considerable approach to this problem is dividing all the process into several standalone and isolated steps focused on the individual segments of standards. This concept, in the paper...
Vymezování spádových oblastí hypermarketů
Determination of spatial areas of hypermarkets
Petr Misák, Lea Kubíčková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(3), 171-178 | DOI: 10.11118/actaun200755030171
The paper presents theoretical resources for determination of spatial areas of hypermarkets. Czech literature doesn't provide a comprehensive summery of this problem and therefore the authors of the paper have decided to present models, which may be applied when determining the spatial areas of hypermarkets in the area of Brno-city.