Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008 (vol. 56), issue 3
Analýza vývoje produkce ryb z chovu a výlovu v Egyptě v období let 1996 až 2005
Analysis of the development of capture fish and aquaculture production in Egypt (1996-2005)
Abdelhamid Algayd
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 13-20 | DOI: 10.11118/actaun200856030013 
The paper describes the characteristics of fish growing and fish-production development in Egypt, and focused on the analysis of contribution of aquaculture production by environment in total fish production within the defined reference period 1996 to 2005. Statistical methods were applied to evaluate the state of aquaculture production including mean coefficient of growth and mean coefficient of change. There is also presented short-time point and interval extrapolation prediction of studied events. Methods of regression and correlation analysis and development trends were applied for the mathematical-statistical analysis. The aim of this paper is...
PŘÍMÉ PLATBY V EVROPSKÉM MODELU ZEMĚDĚLSTVÍ
The Direct Payments in the European Model of Agriculture
Věra Bečvářová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 21-28 | DOI: 10.11118/actaun200856030021
The paper deals with the evaluation of economic contexts of the direct payments, as a targeted lump-sum financial transfer to the recipient's income, employment in agricultural policy. Based upon the basic types of subsidies and their economic costs evaluation from the point of view of their deforming effects as well as transaction costs the direct payments are analysed generally as a type of support without a distorting effect on the gathering and transmission of market signals. The direct payments imply that the predominant flow from public funding to agriculture is paid independently from the volume of the present production (its amount and structure)...
Výzkum CRM systémů v České republice
A research on CRM systems in the Czech Republic
František Dařena
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 29-34 | DOI: 10.11118/actaun200856030029
Customer Relationship Management (CRM) is seen as a holistic framework for interaction of organizations with their customers. It is focused on gaining customers' loyalty through providing the value positively perceived by the customers and usually incorporates information and communication technologies in the form of CRM systems. The paper discusses various aspects of CRM philosophy and utilization of information and communication technologies in relation to CRM. A survey that was conducted among three hundred organizations in the Czech Republic (among them some major companies, such as ČEZ, T-Mobile, Česká spořitelna and others). The objective of...
HARMONIZACE VYBRANÉHO AKCÍZU V EU
Harmonization of chosen excise duty in the EU
Petr David
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 35-46 | DOI: 10.11118/actaun200856030035
The level and structure of cigarettes taxation are very much in the news these days. In the field of tax on cigarettes in the European Union there is the question of whether specific rate or ad valorem rate should be used. The choice between these two rates depends on primary aim of tax policy in each European Union member state. The founding is that differential excises could be used as protectionist trade barriers. Decision about tax rate on cigarettes can bring some other related effects. That is the reason why European Union established some restrictions in the field of level and structure of cigarettes taxation.
Diference aplikace DPH v zemích EU při dodání zboží včetně instalace
Difference of application of VAT in EU member states during the supply of goods including installation
Petr David, Danuše Nerudová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 47-56 | DOI: 10.11118/actaun200856030047
There still exist the differences in provision of VAT, in interpretation of VAT provisions and application of the rules in practice between the EU member states. Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub suppliers, who can come from other EU member state or from the same state as customer, to this transaction. Questions of VAT application during the supply of goods with installation to other EU member state...
HODNOCENÍ KRAJŮ ČESKÉ REPUBLIKY PODLE DEMOGRAFICKÝCH CHARAKTERISTIK V ROCE 2006
Evaluation of the regions of the Czech Republic on the basis of demographic characteristics in the year 2006
Jaroslav Dufek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 57-66 | DOI: 10.11118/actaun200856030057
Demographic evolution in the Czech Republic is not spatially homogeneous but displays regional differences. In the set of 14 regions of the Czech Republic, numerical characteristics showing level, variability, skewness and kurtosis for 30 demographic indicators from the year 2006 are calculated and evaluated. Frequency counts for some of these have been shown using histograms. On the basis of factor analysis, five representative indicators were chosen and assigned weights, with the ranks of regions determined by normalized values. The best position was obtained by the City of Prague and Středočeský Region, with last position occupied by the Zlín Region.
POSUZOVÁNÍ UDRŽITELNÉHO REGIONÁLNÍHO ROZVOJE POMOCÍ INDIKÁTORŮ V PODMÍNKÁCH ČR
Assesment of sustainable regional development by means of indicators in conditions of Czech Republic
Barbora Hrdinová, Helena Pavlíčková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 67-78 | DOI: 10.11118/actaun200856030067
The main goal of the article is to summarise existing methods of assessment of sustainable development at different levels (world, national, regional) and to consider the usage of one set of indicators - European common indicators - in the conditions of the Czech Republic and its regions. As there are many different methods for evaluating the sustainable development and this methodology has not been unified so far, it is not all clear, especially for regional authorities, what methodology to use, if they are willing to monitor and analyse the level of sustainable development in their regions. Most of the worldwide or national set of indicators are...
NÁVRH ŘEŠENÍ SYSTÉMU PRO MONITOROVÁNÍ VZTAHU SPOTŘEBITELE A POSKYTOVATELE
A concept of customer-provider relation monitoring system solution
Naděžda Chalupová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 79-84 | DOI: 10.11118/actaun200856030079
The contribution deals with design of customer-provider relationship monitoring system solution with regard to needs of business managers and analytics and to possibilities of contemporaneous information and communication technologies.The attention is followed to targeted modelling, what brings possibilities of acquisition of bigger overview about things taking place in the relation. In consequence it describes the functionality of analytical systems producing these very strategically valuable models - to so-called business intelligence tools. Onward it deals with modern technologies conductive to above mentioned system implementation - with Ajax...
MODEL EKONOMICKÉ PŘIDANÉ HODNOTY V PODMÍNKÁCH BANKOVNÍ FIRMY
Economic value added model upon conditions of banking company
Vlasta Kašparovská
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 85-98 | DOI: 10.11118/actaun200856030085
The content of this article is the application of the economic value added model (EVA) upon the conditions of a banking company. Due to the character of banking business, which is in a different structure of financial sheet, it is not possible to use the standard model EVA for this banking company. The base of this article is the outlined of basic principles of the EVA mode in a non-banking company. Basic specified banking activity dissimilarities are analysed and a directed methodology adjustment of a model such as this, so that it is possible to use it for a banking company.
ZHODNOCENÍ FINANČNÍ ANALÝZY Z HLEDISKA AKTUÁLNÍCH POŽADAVKŮ NA METODIKY HODNOCENÍ FINANČNÍ VÝKONNOSTI BANK
The evaluation of financial analysis in light of the actual requirement on methodology of banking financial performance evaluation
Vlasta Kašparovská
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 99-108 | DOI: 10.11118/actaun200856030099
The content of this article is the evaluation of financial analysis in light of the actual requirement on methodology of banking performance. For the evaluation the criteria reflecting the requirements of those current management and also the requirements of the investors in the financial market was chosen.For the evaluation of financial analysis two models of pyramidal analysis indicators of the bank return on average equity (ROAE) are used. The first is Schierenbeck model and the second is Du Pont pyramidal model modified in accordance with the conditions of the banking company. In the context of legislative changes and market conditions it is...
PREDIKČNÍ MODELY S NEURONOVÝMI SÍTĚMI
Predictions models with neural nets
Vladimír Konečný
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 109-118 | DOI: 10.11118/actaun200856030109
The contribution is oriented to basic problem trends solution of economic pointers, using neural networks. Problems include choice of the suitable model and consequently configuration of neural nets, choice computational function of neurons and the way prediction learning. The contribution contains two basic models that use structure of multilayer neural nets and way of determination their configuration. It is postulate a simple rule for teaching period of neural net, to get most credible prediction.Experiments are executed with really data evolution of exchange rate Kč/Euro. The main reason of choice this time series is their availability for...
STANOVENÍ PŘEDPOKLADŮ PRO REALIZACI IPO NA ČESKÉM KAPITÁLOVÉM TRHU
Determination of prerequisites for implementation of IPOs in the Czech capital market
Tomáš Meluzín
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 119-128 | DOI: 10.11118/actaun200856030119
In advanced markets, IPOs represent an opportunity to obtain the necessary capital for further company development. This form of financing is significant not only for the joint-stock company itself, for which an IPO is an alternative to debt financing, but also for further development of the capital market as a whole. That is to say, one of the fundamental functions of the capital market, the allocation function, is accomplished by means of IPOs. It follows from investigations of the situation in IPOs in the Czech Republic that financing company development through IPOs, which are linked with entrance into the capital market, has not become common...
VÝZKUM PŘÍČIN NÍZKÉHO POČTU PRVOTNÍCH VEŘEJNÝCH NABÍDEK AKCIÍ V ČESKÉ REPUBLICE
Research of causes of low IPO number in the Czech Republic
Tomáš Meluzín
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 129-138 | DOI: 10.11118/actaun200856030129
Funding development of the company through the "Initial Public Offering" has a high representation globally, the Czech Republic unlike, and belongs to traditional methods of raising funds necessary for development of business in the developed capital markets. In the United States of America, Japan and in the Western Europe countries the method of company funding through IPO has been applying for several decades already. The first public stock offerings began to be applied in these markets in higher volumes from the beginning of the 60th of the last century. From that period importance of IPO goes up globally and the initial public stock...
Modely harmonizace daně z příjmů právnických osob v Evropské unii
Possible ways of corporate tax base harmonization in the European Union
Danuše Nerudová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 139-146 | DOI: 10.11118/actaun200856030139
The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore decreases their competitiveness. It was proved, that there is negative correlation between the size of the company and the size of the compliance costs of taxation. Based on that, the European Commission has decided for twin-track strategy - to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in...
ANALÝZA VÝVOJE KLESAJÍCÍ PORODNOSTI V ČESKÉ REPUBLICE
Analysis of decreasing natality trend in the Czech Republic
Jitka Poměnková, Lenka Němcová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 147-156 | DOI: 10.11118/actaun200856030147
The aim of this paper is factors identification of the decreasing natality trend in the Czech Republic between years 1991-2005. This identification is done with respect to the financial situation and living standard of families.The first step, analysis of natality factor - animation natality, is performed. Animation natality is divided according to the mother family state in the time of the birth. Trend of born in marriage and trend out of marriage are described. Following analysis is focused on decreasing component of natality - number of born in marriage.The second step is time series correlation analysis used for identification and evaluation...
POSKYTOVÁNÍ NÁHRAD ZA ZTRÁTY SPOJENÉ S VÝSKYTEM BOVINNÍ SPONGIFORMNÍ ENCEFALOPATIE V ČESKÉ REPUBLICE
Compensations for the losses caused by bovine spongiform encephalopathy in the Czech Republic
Richard Pospíšil, Zdeněk Pospíšil
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 157-164 | DOI: 10.11118/actaun200856030157
Since 2001 when the first case of bovine spongiform encephalopathy (BSE) was identified in the Czech Republic, a total of 27 infected cows have been detected. A single outbreak of BSE in 2007 confirms that, in the Czech Republic, the disease incidence has a decreasing trend, which is in agreement with the situation in other EU countries. In order to conrol the disease and in the interests of human health protection, the killing of infected animals and related cohorts (groups of potentially infected animals), as well as eliminaton of specified risk material (SRM) were commenced. To reduce the negative impact of these measures on agricultural production...
ŠANCE A RIZIKA V ROZVOJI NEJMENŠÍCH OBCÍ KRAJE VYSOČINA
Chances and risks in the development of the smallest villages in Vysočina Region
Marie Prášilová, Tomáš Hlavsa
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 165-174 | DOI: 10.11118/actaun200856030165
Vysočina is the region with highest numbers of the smallest villages in the Czech Republic. The current levels of the infrastructure, conditions of living of the inhabitants and chances for development of the communities were examined by means of a questionnaire area survey over the entire number of villages and towns of Vysočina Region in 2007. Survey results were tested as concerns representativity, statistically grouped and ordered in the manner of contingenc tables. For those aspects, where the community representatives felt a degree of deterioration a detailed statistical analysis was carried out. For the groups of villages up to 199 head and...
VÝZNAM INTRASTATU V INTRAKOMUNITÁRNÍM OBCHODU EVROPSKÉ UNIE
Importance of intrastat in EU intra-Community trade
Radmila Presová, Oldřich Tvrdoň, Andrea Živělová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 175-186 | DOI: 10.11118/actaun200856030175
The paper deals with the importance of Intrastat and Eurostat for mutual trade with goods between EU countries and third countries. It informs about the importance of statistical data for all legal forms of trade companies, multinational companies, public administration institutions and service businesses. It points out that accepting the Czech Republic as a member of EU changed the use of terminology in foreign trade. For goods transactions between EU member states the terms sending and receiving are used, whereas the traditional terminology export - import is used for foreign trade with the third countries.Paper describes legal regulations including...
Hledání efektu dlouhodobé paměti v časových řadách středoevropských burzovních indexů
Searching for long memory effects in time series of central Europe stock market indices
Luboš Střelec
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 187-200 | DOI: 10.11118/actaun200856030187
This article deals with one of the important parts of applying chaos theory to financial and capital markets - namely searching for long memory effects in time series of financial instruments. Source data are daily closing prices of Central Europe stock market indices - Bratislava stock index (SAX), Budapest stock index (BUX), Prague stock index (PX) and Vienna stock index (ATX) - in the period from January 1998 to September 2007. For analysed data R/S analysis is used to calculate the Hurst exponent. On the basis of the Hurst exponent is characterized formation and behaviour of analysed financial time series. Computed Hurst exponent is also statistical...
MODELOVÁNÍ CENOVÉHO VÝVOJE NA SVĚTOVÉM TRHU S KAKAOVÝMI BOBY
Models of price development on world market for cocoa beans
Pavel Syrovátka, Samuel A. Darkwah
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 201-210 | DOI: 10.11118/actaun200856030201
This paper is focused on the modelling and simulating the development of the price of cocoa beans on the world market. The developed models were based on the dependence of the level of the world price of cocoa beans on the world stock to grindings ratio of the beans in the last crop year. The ICCO databases from 1960/1961 to 2005/2006 crop years were used for the estimation of the parameters in the investigated forms of the price model. The linear and logarithmic-linear categories of the price models were studied in this paper. Within the linear forms of the price models; the single linear construction and the linear construction with dummy time variable...
SUBJEKTIVNÍ HODNOCENÍ VÝZNAMNOSTI VYBRANÝCH TYPOGRAFICKÝCH VLASTNOSTÍ MARKETINGOVÝCH MATERIÁLŮ
Subjective evaluation of chosen typographical characteristics in marketing materials
Petra Talandová, Jiří Rybička
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 211-222 | DOI: 10.11118/actaun200856030211
This paper concentrates on the problems of marketing materials quality evaluation and their formal aspect and also customers' marketing materials evaluation. This area has not been concentrated on very much and nor in the literature is described. The paper presents the results of our own research which queries how the customers subjectively perceive and evaluate the marketing materials. The emphasis was put on the materials quality i.e. on what materials are considered as quality materials by the customers and which attributes mainly influence the quality. The results were aggregated on the basis of customers' responses an also on the basis of practical...
ZMĚNA STRATEGIE VZTAHŮ UVNITŘ ODVĚTVÍ CESTOVNÍHO RUCHU
The change in the strategy of relationships within the branch of tourism
Ida Vajčnerová, Kateřina Ryglová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 223-230 | DOI: 10.11118/actaun200856030223
The paper deals with the current situation on the tourism market in the Czech Republic that focuses mainly on the area of the relationships among the mediators of services. It specifies key problems in the legislation area influencing the protection of a consumer - a travel agency's client, and proposes a suggestion for a possible solution by creating a strategic partnership among travel agencies. The theory of a coordinated change in a company is methodologically used in the paper, and it is applied on the change of relationships inside the whole branch. The specific plan for coordinated change of relationships among the mediators of tourism services,...
ANALÝZA OPTIMÁLNÍ INFORMAČNÍ PODPORY PRODEJNÍCH KANÁLŮ PŘI UVÁDĚNÍ NOVÝCH PRODUKTŮ NA TRH
Analysis of optimum informational support for sales channels during product launches
Michal Vodák
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 231-236 | DOI: 10.11118/actaun200856030231
The aim of this article is to analyse efficiency of sales channels in the time when new products are being launched. As the most suitable method for this analysis was chosen the method of mystery shopping because it can properly compare and measure the most aspects of sales process quality. The results of mystery shopping focused on sales approach of sales assistants showed significant differences in performance of external and internal sales channels in analysed time periods. At the moment there is no significant difference in the support of external and internal sales channels during product launches because it is perceived that both of these sales...
Komparace zachycování výnosů v České republice a podle IAS/IFRS
Construction contract revenue recording comparison
Hana Bohušová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 241-250 | DOI: 10.11118/actaun200856030241
Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation No. 1606/2002. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act No. 563/1991 of Coll. and Regulation No. 500/2002 of Coll., Czech Accounting Standards in the Czech Republic. Both systems are based on different principles so there are many differences. The Czech Accounting System (CAS) is based on the rules while IAS/IFRS are based on...
XSLT ŠABLONA PRO VYTVOŘENÍ GRAFU OBJEKTOVÉ PETRIHO SÍTĚ Z FORMÁTU OPNML
XSLT template for generating of diagram of object-oriented Petri net from the OPNML format
Petr Jedlička
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 251-256 | DOI: 10.11118/actaun200856030251
OPNML language is an open and portable format based on XML which is determined to the description of object-oriented Petri net. It is capable to express not only the structure of the analyzed system, but also its behavior and diagram. To display Petri net as a graph, there was created the template using XSLT language which defines the rules of transformation from OPNML language to SVG vector graphic format. SVG diagrams are then viewable with any web browser which supports SVG format, optionally relevant plug-in can be installed. The template also supports modular Petri nets as it is capable of creating several diagrams from one OPNML document. Individual...
HLAVNÍ ZÁSADY A STRUKTURA NÁHRAD POSKYTOVANÝCH CHOVATELŮM S VÝSKYTEM BOVINNÍ SPONGIFORMNÍ ENCEFALOPATIE V CHOVECH SKOTU
Main principles of compensation to breeders with the occurence of Bovine Spongiform Encephalopathy (BSE) in breeding cattle and with regards to their disbursement
Richard Pospíšil
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(3), 257-262 | DOI: 10.11118/actaun200856030257
Mad cow disease first appeared in the 80's of last century and has gradually spread in series to high breeding countries, incurring major breeding and economic loses. In June of 2001, the disease was first doccumented in the Czech Republic and by year end 2006, there were discovered 26 cases. In accordance to the broader conception of the Common agricultural policy od the European Union, whose one pillar is pillar in the protection of agricultural industry, the European Union has paid breeders in particular EU states with financial compensation, which are the boundaries of the EU budget. For this purpose, there was established in the Czech Republic...