Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007 (vol. 55), issue 6

Příležitosti pro ustavení finančního trhu v Libyi

Opportunities for establishment of financial market in Libya

Atia Milad Aljbiri

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 9-16 | DOI: 10.11118/actaun200755060009  

The main purpose of this paper is to show the importance of financial markets to the Libyan economy. At present, the country is preparing to establish a financial market as a requirement of economic reform with its goal to achieve economic stability and improve the volume of investment, as well as raising the growth rate. As the analysis in this paper shows, there are achievements with respect to the financial indicators, but it is limited with respect to the volume of investment and the level of incomes. This leads to the importance of establishing the financial market which is one of the primary requirements to achieve these goals.

Možnosti harmonizace účetního výkaznictví pro malé a střední podniky

The possible ways to IFRS (International Financial Reporting Standards) for SME (Small and Medium sized Entities) development

Hana Bohušová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 17-26 | DOI: 10.11118/actaun200755060017  

The most business entities in Europe are small or medium-sized enterprises (SME), which have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to creditors, suppliers, and national governments but they could be badly understandable to creditors, suppliers and subjects in other countries. This is a great obstacle of their activities in the EU internal market. The existence of 27 different national accounting systems in the EU can be held for the most important obstacle.There are many ways how to develop compatible accounting standards for...

Profil návštěvníka regionu jihovýchod

Profile of a visitor of south-east region

Jana Borůvková, Bohumil Minařík

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 27-36 | DOI: 10.11118/actaun200755060027  

The report deals with an analysis of the questionnaire inquiry results about Internal tourism in the Czech Republic in 2005 from the Czech Statistical Office sources. Besides basic information about the tourist trade statistics and terminology questions the core of this publication is the analysis of the Internal tourism in the NUTS II South-East region and both its parts (South Moravian region and Vysocina region) and its comparison with the Czech Republic. Authors tries to create a visitors background from the point of view of visit seasonality, a region from which he comes, an age, a travel purpose, a travel duration, an accommodation type, travel...

MANAŽERSKÝ INFORMAČNÍ SYSTÉM ORGANIZACE SLUŽEB

Managerial information system of the organization of the services

Miroslav Brožek

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 37-42 | DOI: 10.11118/actaun200755060037  

The aim of this work is creation conception proposal of information system. It is processed on the example of the firm making business on the czech market in the area of selling personal car of premium segment. On the basic of analysis external and internal environment was discovered a need of application of the new information communication technologies (ICT) and related reengineering changes. Submitted model ICT contains account modul, instore modul, servis modul, sales modul, special software of car company and modul e-commerce. Within the framework conception proposal of ICT arised modular arrangement of new environment to new built strategy, thereby...

Výběr databázového systému pro podporu marketingového plánování v informačních systémech

Database system selection for marketing strategies support in information systems

František Dařena

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 43-54 | DOI: 10.11118/actaun200755060043  

In today's dynamically changing environment marketing has a significant role. Creating successful marketing strategies requires large amount of high quality information of various kinds and data types. A powerful database management system is a necessary condition for marketing strategies creation support. The paper briefly describes the field of marketing strategies and specifies the features that should be provided by database systems in connection with these strategies support. Major commercial (Oracle, DB2, MS SQL, Sybase) and open-source (PostgreSQL, MySQL, Firebird) databases are than examined from the point of view of accordance with these characteristics...

ANALÝZA ZÁKLADNÍCH CHARAKTERISTIK DEMOGRAFICKÉ DYNAMIKY V KRAJÍCH ČESKÉ REPUBLIKY

Analysis of the basic characteristics of demographic dynamics in the Czech Republic regions

Jaroslav Dufek

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 55-64 | DOI: 10.11118/actaun200755060055  

The work deals with the evaluation of an achieved level of the basic characteristics of the demographic dynamic in the regions in 2005, dividing regions to homogenous groups always according to pairs of indicators having logical relationship between each other. As a pair characterizing population migration were selected a rate of marriages - divorces, marriages - births, births - mortalities, immigrations - emigrations, natural population growth - immigration population growth. According to a direction of the research intention a special attention was paid to South Moravia region and to Vysočina region. According to an expected reciprocal relationship...

UKAZATEL EKONOMICKÁ PŘIDANÁ HODNOTA (EVA) A SCHOPNOST FIRMY VYTVÁŘET AKCIONÁŘSKÉ BOHATSTVÍ

EVA measure and ability of the firm to create shareholder wealth

Gabriela Chmelíková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 65-74 | DOI: 10.11118/actaun200755060065  

This paper is devoted to the possibilities of Economic Value Added index usage in the conditions of Czech food-processing industry and is trying to provide independent empirical evidence on the indicator's qualities. The EVA proponents attach to it a superiority compared to other common performance measures. The aim of this article is to investigate the relationship between Economic Value Added, traditional performance measures (ROA and ROE) and ability of creation of shareholder wealth for food-processing firms in the Czech Republic. The way of intended comparison is not dissimilar to the main world studies, which are quoted in this paper. A critical...

PROPOJENOST HOSPODÁŘSKÝCH CYKLŮ ČLENSKÝCH STÁTŮ EUROZÓNY V PROCESU EVROPSKÉ INTEGRACE

Business cycle synchronization among member countries of Eurozone during the process of European integration

Svatopluk Kapounek, Lubor Lacina

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 75-90 | DOI: 10.11118/actaun200755060075  

The paper deals with the correlation of the business cycles between the Eurozone member states in the period 1957-2003. The analysed period is divided into the four parts (1959-1972, 1973-1985, 1986-1994, 1995-2003), which correspond to integration waves and relate approximately to the European integration process. The empirical analysis is based on the time series correlation. The authors discuss the impact of the EC enlargements on the business cycles correlation as well as on qualitative changes in the interaction between the states.

UPLATNĚNÍ ADITIVNÍHO INDEXOVÉHO ROZKLADU PŘI HODNOCENÍ FINANČNÍ VÝKONNOSTI ODVĚTVÍ ČESKÝCH STAVEBNÍCH SPOŘITELEN

Additive index partition exploitation at the valuation of Financial efficiency of the Czech building and loan association

Vlasta Kašparovská, Jitka Poměnková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 91-100 | DOI: 10.11118/actaun200755060091  

Presented article is focused on additive index partition exploitation at the valuation of financial efficiency of the building and loan associations sector between years 1999-2005. Orientation of this paper continue to the article "Selected aspects of the financial efficiency of the building and loan associations" published in Acta Univ. agric. et silvic. Mendel.Brun., 2006, LIV, No. 6, 2006, ISSN pp. 97-105. Main idea is analysis and evaluation of financial results of the Czech building and loan associations sectors between 1999-2005. For this drift pyramidal representation of indicator ROAA is used. Also effect between partial indicators and synthetic...

OCHRANNÉ ZNÁMKY, OCHRANA SPOTŘEBITELE A DOMÉNOVÁ JMÉNA NA INTERNETU

Trademarks, consumer protection and domain names on the Internet

Hana Kelblová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 101-106 | DOI: 10.11118/actaun200755060101  

The article deals with current problems of the conflict of domain names on the Internet with trade marks in relation to the consumer protection. The aim of the article is to refer to ways and means of protection against of the speculative registration of a domain name. In the Czech legal order these means represent legal regulation of the unfair competition in Commercial Code, regulation of liability for damage together with the Trademarks Act.

Societas Cooperativa Europaea - daňové a právní aspekty

Tax and legal aspects of Societas Cooperativa Europaea

Danuše Nerudová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 107-114 | DOI: 10.11118/actaun200755060107  

The tax and legal aspects of the Societas Cooperativa Europaea are presented in the paper. The purpose of the establishment of this new law vehicle on the internal market is to create equal business conditions also for the subjects associated in cooperatives on EU level, and to improve and increase their competitiveness in the global economy. The aim of the paper is to introduce the statute of Societas Cooperativa Europaea and to highlight the selected tax consequences connected with its implementation into the Czech tax law and also present the main problems which can arise during the implementation process also in other EU member states.

PRAKTICKÉ APLIKACE DANĚ Z PŘIDANÉ HODNOTY U ZEMĚDĚLSKÝCH PODNIKŮ V EU

Practical aspects of value added tax in the agricultural enterprises in the EU

Danuše Nerudová, Petr David

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 115-124 | DOI: 10.11118/actaun200755060115  

Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by withdrawing the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has the greatest development in the area of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member states - Czech Republic, Poland, Rumania, Slovak Republic and Hungary. Based on the EU regulations in the area of value added tax and the practical experience during its...

IDENTIFIKACE HOSPODÁŘSKÉHO CYKLU USA - KOMPARACE VYBRANÝCH METOD

USA business cycle identification - a comparative study of chosen methods

Jitka Poměnková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 125-132 | DOI: 10.11118/actaun200755060125  

Presented paper deals with comparison of chosen methods used for the business cycle identification. With respect to this aim nonparametric method (kernel smoothing) and Box-Jenkins methodology were used. This comparison is performed by application on economic activity in USA 1960/Q01-2007/Q01. The residuals are tested by Box-Pierce test. Identified trend is discussed with chosen historical events which affect business cycle in the USA.

FORMÁLNÍ LOGIKA PODNIKOVÝCH PRAVIDEL

The formal logic of business rules

Ivana Rábová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 133-140 | DOI: 10.11118/actaun200755060133  

Identification of improvement areas and utilization of information and communication technologies have gained value and priority in our knowledge driven society. Rules define constraints, conditions and policies of how the business processes are to be performed but they also affect the behavior of the resource and facilitate strategic business goals achieving. They control the business and represent business knowledge. The research works about business rules show how to specify and classify business rules from the business perspective and to establish an approach to managing them that will enable faster change in business processes and other business...

SPOKOJENOST ZÁKAZNÍKA DOPRAVNÍCH SPOLEČNOSTÍ

Customer satisfaction on transportation market

Kateřina Ryglová, Šárka Stojarová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 141-148 | DOI: 10.11118/actaun200755060141  

The paper deals with problems concerning customers' satisfaction. It summarizes results of primary research focused on an analysis of fundamental factors, which shape clients' preferences, influence the level of satisfaction of transportation companies' customers in general and in transportation companies under study in particular. Altogether 49 % of respondents mentioned that the type of transportation means was the most important factor that influenced their satisfaction. As other significant factors influencing the satisfaction of respondents the following were mentioned: prices of transportation, quality of services during the transportation, respecting...

HARMONIZACE ZEMĚDĚLSKÉHO ÚČETNICTVÍ

Harmonisation of agricultural accounting

Jaroslav Sedláček

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 149-156 | DOI: 10.11118/actaun200755060149  

This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while...

LIDSKÉ ZDROJE JAKO PŘEDPOKLAD REGIONÁLNÍHO ROZVOJE

Human resources as the precondition of the regional development

Libuše Svatošová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 157-162 | DOI: 10.11118/actaun200755060157  

The paper provides information of the possibilities of regional condition and development evaluation with use of multivariate statistical methods. Human potential is regional development's cruicial factor. Analysis of the human potential development is of fundamental significance in decision-making the field of regional policy. Principal component analysis as principal metod is able to appreciate both general development trends common to all regions and specific factors'development in particular regions too.

ANALÝZA FAKTORŮ OVLIVŇUJÍCÍ ROZHODOVÁNÍ ČESKÝCH DOMÁCNOSTÍ PŘI NÁKUPU ODĚVŮ A OBUVI

Analysis of factors influencing decision making of Czech households when purchasing clothes and footwear

Zuzana Toufarová, Radmila Presová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 163-176 | DOI: 10.11118/actaun200755060163  

The paper analyses buying behaviour of Czech households on the market with footwear and cloths. It aims at factors influ, encing this behaviour, e.g. price, brand, quality, product attributes, habits, price reductions, advertisement, innovation and word-of-mauth. Primary data were obtained via survey of 727 Czech households by staff of the Department of Marketing and Trade, Mendel University of Agriculture and Forestry Brno. The paper provides results of correlation analysis and factor analysis. When making purchase decisions, households identify attributes and parameters of clothes and footwear as the most important factor. Due to factor analysis,...

VLIV FORMÁTU UKLÁDANÝCH DOKUMENTŮ NA PRODUKTIVITU INFORMAČNÍCH SYSTÉMŮ

The impact of document format on productivity of information systems

Oldřich Trenz

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 177-186 | DOI: 10.11118/actaun200755060177  

Document processing is significant and limiting factor of the efficiency of every information system that creates, stores, and revises documents during its operation. Selection of proper document format together with the data that describe the document can substantially influence the speed of processing the documents.We should consider the document format already in the phase of systems design. If documents that are processed are of one type it is useful to follow one descriptive style during their creation. This can be achieved through using sample document templates.Not less important is also the method of storing the documents. This aspect...

OPERACE V BARTEROVÝCH OBCHODECH INTRAKOMUNITÁRNÍHO PROSTORU EU

Barter trade operations in the EU intracommunity area

Oldřich Tvrdoň, Radmila Presová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 187-196 | DOI: 10.11118/actaun200755060187  

The article deals with trading possibilities through the barter trade companies which are widely spread especially in USA and Wester Europe. It shows the essence of commercial and cooperative companies engaged in barter-trading business. It also introduces the International Reciprocal Trade Assiciation worldwide company (IRTA). Shows results of czech barter company LQA, ltd., which trades requisitions and other goods by jointing demands since 2000. By the help of balance sheet method it reproaches values of offered and demanded requisitions in 2007.

ANALÝZA ZMĚNY OBCHODNÍ BILANCE ZEMĚDĚLSKÝCH A POTRAVINÁŘSKÝCH PRODUKTŮ S VYUŽITÍM ROZKLADU INDEXŮ

Change of trade balance analysis in agricultural and food products with using of index pyramidal system

Marek Záboj

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 197-204 | DOI: 10.11118/actaun200755060197  

The paper deals with analysis of the trade balance in Czech Republic in the field of agricultural and food products. The main goal is to determine the influence of analytical indicators; in this case these are changes of quantity and average unit price of export and import; over the synthetic indicator - change of trade balance. Next step of this analysis is to calculate the portions of change of inputs volume and change of total productivity of inputs over the change of export caused by change of quantity. To fulfill this aim it is suitable to use methods for pyramidal decomposition of indicators - chain substitution, logarithmic and functional methods....

HODNOCENÍ POSKYTOVÁNÍ ZAMĚSTNANECKÝCH VÝHOD V SOUVISLOSTI S POHLAVÍM ZAMĚSTNANCŮ

Evaluation to providing of employee benefits related to gender of employees

Jiří Duda

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 209-214 | DOI: 10.11118/actaun200755060209  

Providing employee benefits is a form of rewarding employees just for the fact that they are employees of the organization. The aim of paper was to find out, whether there exists a relation between the gender of respondents and their answers. It came from certain premises of research results, which were fulfilled. It was found that not providing employee benefits is not a reason for termination of the employment and search for a new job (86 % respondents). Employees (more than 80 %) prefer the possibility to choose between employee benefits, and employers should react to this information through defining rules of choice between the possible benefits....

ZDRAVÝ ŽIVOTNÍ STYL A SPOTŘEBA POTRAVIN, NÁPOJŮ A CIGARET V ČESKÉ REPUBLICE

Healthy life style and food, beverages and cigarettes consumption in the Czech Republic

Miroslav Foret, Jiří Paděra

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 215-226 | DOI: 10.11118/actaun200755060215  

In the first part of the article, the authors analyze the term healthy life style. Information sources focusing on health and factors influencing it and having the final impact on it are mostly of medicine character. Together with the development of medicinal diagnostic and curing procedures, the importance of health conditions influenced by infectious diseases is decreasing. On the other hand, the importance of factors related to the life style (eating habits in particular) is growing.In the second part of the article, the authors analyze and interpret the data of the Czech Statistical Office about the consumption of selected foods in the form...

ROZHODOVÁNÍ VE FUZZY PROSTŘEDÍ

Decision making in fuzzy environment

Vladimír Konečný

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 227-232 | DOI: 10.11118/actaun200755060227  

This paper is attended on simple method for support decision process in their final stage, i.e. by selection of suitable variant, from a set acceptable variant and by using fuzzy sets. In this entry are presented two approaches to solution: one without acceptance of weights point of view selection and second with acceptance weights point of view selection, including a method easy determination weights view points.Approaches are documented with sample decision making about choice new product for extension of produce. As a view points ware selected: costs realization, time realization, employment increase, benefit, environmental impact.

APLIKAČNÍ ARCHITEKTURA INFORMAČNÍHO SYSTÉMU PODNIKU VERSUS SERVISNĚ ORIENTOVANÁ ARCHITEKTURA

Application architectures of enterprise information systems versus service oriented architecture

Milan Mišovič

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 233-242 | DOI: 10.11118/actaun200755060233  

There are two different enterprise IS architectures, older application architecture and younger service oriented architecture. The application architecture its structural element is a classical web-based application can accept a partial or complex solution of enterprise IS. The first has got problems with data-process-communication integrity disturbing among IS applications. The second is convenient for large enterprises not for small and intermediate. Classical web-based applications are too inflexible to accepted necessary changes concerning a progress in the enterprise market-production environment.The service oriented architecture...

ANALÝZA SOUČASNÉ SITUACE NA TRHU SE ZEMĚDĚLSKOU TECHNIKOU

The analysis of today situation on the market of the agricultural machines

Šárka Stojarová, Zuzana Schwarzová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 243-254 | DOI: 10.11118/actaun200755060243  

The paper is dealing with the analysis of the market of agricultural machines in the Czech Republic. The part of the article is focused on export and import development of agricultural machines between Czech Republic, EU countries and the other countries of the world. The trade balance progress of agricultural machines is analyzed for Czech market as well. In the article the possible opportunities for the Czech exporters, which concern Danish, Spanish, and Polish market, are also emphasized. The part of the analysis is also focused on the area of subsidy policy for Czech agricultural subjects. The analysis of subsidies deals with the opportunity of...

Vykazování hmotného dlouhodobého majetku dle českého účetního práva a mezinárodních účetních standard IAS/IFRS a US GAAP

Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP

Patrik Svoboda

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 255-264 | DOI: 10.11118/actaun200755060255  

The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both...

ANALÝZA ALTERNATIVNÍHO PŘÍSTUPU KE STANOVENÍ MÍRY ZISKOVOSTI ODBĚRATELŮ

Analysis of alternative approach to determining of customers' profitability level

Michal Vodák

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 265-272 | DOI: 10.11118/actaun200755060265  

This paper describes alternative approach to analysis of customers profitability based just on volume of purchased goods. By including average distance of customers' distributional places as additional criteria for profitability analysis and using cluster analysis as a method for ranking customers is proven that assessing of customers' profitability can be more accurate.This approach to evaluation of customers' profitability changes order of customers listed acordingly to profit they generate. In fact it shows that in business terms is room for improvement and harmonisation of relationship among some business partners in certain cases. Recalculation...