Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008 (vol. 56), issue 6
KONVERGENCE IFRS A US GAAP V OBLASTI PODNIKOVÝCH KOMBINACÍ
IFRS and US GAAP convergence in the area of business combination
Hana Bohušová, Patrik Svoboda
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 13-24 | DOI: 10.11118/actaun200856060013 
The IASB project "Business Combinations" started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS 3 (2004) Business Combinations" which replaced former IAS 22 was the result of the first phase. Partial harmonization of recording and financial reporting of business combination in Europe and in the USA was the main objective of IFRS 3 (2004). IFRS 3 (2004) is based on SFAS 141 (2001). SFAS 141 (2001) was developed in 2001 and replaced APB (Accounting Principles Board) Opinion No. 16 Business Combinations...
SITUACE A TRENDY V INFORMAČNÍCH TECHNOLOGIÍCH PRO PODPORU OBCHODOVÁNÍ
Situation and trends in trade-supporting information technologies
Naděžda Chalupová, Arnošt Motyčka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 25-36 | DOI: 10.11118/actaun200856060025
During last years information and communication technologies (ICT) are developing very dynamically and are penetrating into a lot of various business areas. Its perceiving is progressively changing from something rather sporadic, bringing a competitive advantage on the market, to absolute necessity determining existence or inexistence of certain enterprise among organizations able to compete.The paper maps actual state and evaluates develop needs in area of trade support by ICT devices in czech as well as european society in general, and this on the basis of accessible statistical evidences, publicised studies and various researches outcomes and...
SITUAČNÍ ANALÝZA VNITŘNÍHO PROSTŘEDÍ PIVOVARU A SODOVKÁRNY JIHLAVA
Situation analysis of the internal environment of a company Pivovar a sodovkárna Jihlava
Helena Chládková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 37-46 | DOI: 10.11118/actaun200856060037
Brewing is a very important part of the food industry with a successful tradition. Beer, brewer's malt and hops are important for export too. The situation in the beer market is changing dramatically at this time. Smaller local breweries are fighting with big competitors for the first time through expansion and innovation of the production line. Brewing development will be probably the same as in another European states, where are twenty big breweries to a thousand small ones. The strategy of Czech beer production is focused on the traditional production of classic Czech beer. For small breweries there are big opportunities in beer tourism, beer path...
Důležitost manažerských kompetencí pracovníků na střední úrovni řízení v nemocnicích
The importance of management competencies of workers at the middle level of management in the hospitals
Tomáš Kotrba
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 47-58 | DOI: 10.11118/actaun200856060047
This paper deals with management competencies of head and department nurses in Moravian hospitals. There are cited papers from Czech authors in the theoretical part which deal with health care, and the work of nurses. The research is based on a questionnaire sent to the hospitals in Znojmo, Třebíč and the Faculty hospital of St. Anna in Brno. Totally, the average response rate was 63,6 %, covering 886 nurses, 124 department nurses and 29 head nurses - 1039 in total. In terms of nurses' education the high school-leaving exam is most common; in average about 80 % of all nurses. And this is the same for head and department nurses, where there will be...
KOMPARACE TEORETICKÝCH A PRAKTICKÝCH PŘÍSTUPŮ K FINANCOVÁNÍ FORMOU IPO NA ČESKÉM KAPITÁLOVÉM TRHU
Comparison of the theoretical and practical approaches to funding through the IPO way in the Czech capital market
Tomáš Meluzín
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 59-68 | DOI: 10.11118/actaun200856060059
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...
Vybrané charakteristiky nákupného správania slovenských spotrebiteľov
Selected characteristics of Slovak consumers purchasing behaviour
Ľudmila Nagyová, Jana Stávková, Zuzana Tonkovičová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 69-76 | DOI: 10.11118/actaun200856060069
Objective of the paper is to point out selected patterns of Slovak consumers based on analysis of buying behaviour. Results of presented survey of consumer buying patterns and preferences have pointed out key characteristics of buying behaviour of Slovak consumers. We're able to confirm that new business companies as hypermarket and supermarket became main place for food shopping. Totally 72% of respondents indicated them as the type of store where they spend largest share of food expenses. The self-service shop, traditional business units, is still the shopping place for 14% of respondents. The most important factors influencing selection of the type...
VÝVOJ REGIONÁLNÍHO HDP V KRAJÍCH ČR SE ZAMĚŘENÍM NA METODICKÉ ASPEKTY
The progress of the regional GDP in the regions of the Czech Republic with regard to the methodological aspects
Monika Nováková, Luděk Kouba
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 77-92 | DOI: 10.11118/actaun200856060077
The regional GDP is used in the European Union as the important indicator to the distribution of the European funds. However in the Czech Republic this indicator has had only a short history because regional GDP started to be constructed in the half of the ninetieth. The aims of the paper are to present and evaluate the progress in the process of the regionalization of the GDP in the Czech Republic, review economic productivity of the Czech regions (level NUTS 2 and NUTS 3) and finally point out the persisting weaknesses of the regionalization of the GDP in the Czech Republic. First part of the paper describes problematic beginnings of the process...
ROZBOR CHOVÁNÍ SPOTŘEBITELE PŘI NÁKUPU VYBRANÝCH KOMODITNÍCH SKUPIN Z POHLEDU VLIVU CENY, ZVYKU, SLEVY A VLASTNOSTI VÝROBKU
Analysis of consumer behaviour when purchasing selected commodity groups concerning the effect of price, habit, discount and product characteristics
Jitka Poměnková, Zuzana Toufarová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 93-102 | DOI: 10.11118/actaun200856060093
The aim of the paper is consumer behaviour analysis when purchasing selected commodity groups concerning the effect of price, habit, discount and product characteristics. Analysis proceed from the Czech household marketing research, where 726 households were electronically questioned. As mentioned above, selected factors for the analysis were habit, products' characteristics, price and discount actions.Primary aim is to measure the correspondence of selected factors influence on consumer behaviour during purchase decision making process of selected commodity groups. Interpretation is based on two-tier evaluation. First level represents commodity...
KOMPARACE DEMOGRAFICKÉHO CHOVÁNÍ KRAJŮ ČESKÉ REPUBLIKY POMOCÍ VÍCEROZMĚRNÝCH STATISTICKÝCH METOD
A comparison of demographic behaviour between the CR regions using multivariate statistical methods
Marie Prášilová, Jan Grosz, Pavla Hošková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 103-112 | DOI: 10.11118/actaun200856060103
The inhabitants of separate CR regions show varying demographic behaviour that presents itself in the demographic measures' values. The paper offers a comparison of the development of selected measures of size and movement of the population in the regions of CR in 1993 and 2006 years. Attention is paid to the changes in measures of economic and biological structure, life expectancy and some of the measures of human reproduction, patterns of growth and migration. Multivariate analysis methods have been employed for the solution. Selection of variables has been carried out in each year using factor analysis and similarity of the regions has been described...
PŘÍSPĚVEK K ANALÝZE DEVELOPERSKÉHO TRHU V ČESKÉ REPUBLICE
Contribution to the analysis of the Czech real-estate development market
Martina Procházková, Jana Turčínková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 113-122 | DOI: 10.11118/actaun200856060113
Czech economy went through a substantial transformation in last two decades affecting business environments of all fields. This paper presents partial results of the Czech development market analysis. It explains the characteristics of real-estate development, real-estate development market and the complexity of the real-estate development process, including market research, site selection (using feasibility analysis), due diligence, property acquisition, project design, obtaining entitlements, financing, construction, lease-up or sale or operation, if the project is retained as and asset.The significant growth in last decade of the analyzed market...
Několik poznámek o elektronickém obchodu s potravinami
Several notes about food e-commerce in the Czech Republic
Ladislav Skořepa, Marek Vochozka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 123-136 | DOI: 10.11118/actaun200856060123
The contribution concentrates on a special form of food sale. It solves several attributes of connection of food sale and electronic commerce. Firstly it describes experiences got by foreign companies like Tesco or Ahold - leaders of food commerce. Strategies and achievements in the field of electronic commerce of theirs were introduced.Following part of the work is devoted to leading Czech e-shops. Vltava e-shop and e-shops of its group (Cybex.cz and others) were assessed. Several market researches were introduced (about number of internet accesses in the Czech Republic, about time dedicated to PC and internet, knowing e-commerce or its use in...
Srovnání síly modifikovaných Jarque-Bera testů a vybraných testů normality
Comparison of power of modified Jarque-Bera normality tests and selected tests of normality
Luboš Střelec
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 137-148 | DOI: 10.11118/actaun200856060137
The aim of this paper is to modify the classical Jarque-Bera test and the robust Jarque-Bera test of normality. We use the median as an estimator instead of the mean in the classical Jarque-Bera test and in the robust Jarque-Bera test. This leads to the modified Jarque-Bera test and the modified robust Jarque-Bera test. Paper also demonstrates results of simulation studies of power of such tests with the various alternatives - light tailed alternatives as exponential, lognormal and gamma distribution, heavy tailed alternatives as Cauchy, Laplace, t3, t5 and logistic distributions and short tailed alternatives as...
PŘÍJMOVÁ PRUŽNOST POPTÁVKY ČESKÝCH DOMÁCNOSTÍ PO MASE A MASNÝCH VÝROBCÍCH: AUTOREGRESNÍ MODEL
Income elasticity of Czechs' household demand for meat and meat products: autoregressive model
Pavel Syrovátka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 149-156 | DOI: 10.11118/actaun200856060149
The paper is focused on the wider concept of the income-elasticity analysis within of the average Czechs' household demand for the meat and meat products including demand for fish and fish products. Within the investigated consumer demand, the levels of current income elasticity, dynamic income elasticity, long-term income elasticity, long-equilibrium income elasticity were evaluated. Realised demand analysis was based on the autoregressive log-linear model of Engel's curve: lnqt = -11.9878 + 1.4733lnxt + 0.1917lnqt-1 + vt, which was estimated by using the CZSO-HS data from 1995...
KOMPARACE VYBRANÝCH METOD PREDIKCE V OBLASTI EXPORTU A IMPORTU VÍNA
Comparison of selected methods of prediction of wine exports and imports
Radka Šperková, Jiří Duda
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 157-166 | DOI: 10.11118/actaun200856060157
For prediction of future events, there exist a number of methods usable in managerial practice. Decision on which of them should be used in a particular situation depends not only on the amount and quality of input information, but also on a subjective managerial judgement. Paper performs a practical application and consequent comparison of results of two selected methods, which are statistical method and deductive method. Both methods were used for predicting wine exports and imports in (from) the Czech Republic. Prediction was done in 2003 and it related to the economic years 2003/2004, 2004/2005, 2005/2006, and 2006/2007, within which it was compared...
Vývoj a změny spotřebních výdajů obyvatelstva
Development and changes in consumption expenditures of the population
Zuzana Toufarová, Klára Ondrášková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 167-176 | DOI: 10.11118/actaun200856060167
The paper deals with development and changes in consumption expenditures of population. It uses secondary data to analyze consumption expenditures of EU-25 and the Czech Republic and concetrates on changes in the expenditure groups over the period of past years. Other part of this paper is devoted to primary data analysis. Primary data were obtained in a questionnaire survey. Primary data analysis is based on statistical methods and it investigates changes in the structure of consumption expenditures of households in relation to changes in household income. By using dependency analysis the paper verifies dependency of surveyed groups of consumption...
Konsolidace v rámci systému společného konsolidovaného základu daně
Consolidation under CCCTB system
Danuše Nerudová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 181-188 | DOI: 10.11118/actaun200856060181
In 2007, when the pilot project of Home State Taxation System should started, but none of the EU Member States applied for, the European Commission has turned its attention to different project in the area of corporate income taxation. The paper presents the problems of consolidation under the system of Common Consolidated Corporate Tax Base, which is at present the aim of the European Commission in the area of corporate tax harmonization. Firstly, the paper presents the results of comparative analysis, which have been done throughout the EU Member States. The research was aimed at the area of group taxation schemes availability. Secondly, the paper...
VLIV VÝUKY NA VNÍMÁNÍ VYBRANÝCH TYPOGRAFICKÝCH VLASTNOSTÍ DOKUMENTŮ
The influence of education on chosen typographical characteristics perception in documents
Petra Talandová, Jiří Rybička
Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 189-198 | DOI: 10.11118/actaun200856060189
This paper concentrates on the problems of documents quality evaluation and perception. It presents the results of our own research which was made at our faculty in last months. The research was aimed at marketing materials, their quality and their evaluation by customers. After another comparative research we have concentrated on the question of typography and its evaluation by customers. It has been proved that typography, although not very visible for many readers, does influence readers' evaluation of the whole document.Quality evaluation is influenced by what readers usually see around them but also by what are they taught at schools. For...