Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2009 (vol. 57), issue 3
KONSTRUKCE NÁKLADOVÝCH FUNKCÍ V PODMÍNKÁCH RIZIKA A NEURČITOSTI
Modelling of cost-functions under risk and uncertainty
Michaela Beranová, Dana Martinovičová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 13-20 | DOI: 10.11118/actaun200957030013 
In economics, a cost curve is a graph of the costs of production as a function of total quantity produced. In a free market economy, these curves are used by the entities to find the optimal point of production, where they make the highest profits. There exist several different types of cost curves, while each of them is relevant to a different area of economics. In the article, authors are focused on solution of cost-functions modelling, both short-run cost function and long-run cost function under circumstances of risk and uncertainty. Considerations about factors of risk and uncertainty are based on an irrefutable fact that companies are not separate...
KONVERGENCE IFRS A US GAAP V OBLASTI VÝPŮJČNÍCH NÁKLADŮ
IFRS and US GAAP convergence in the area of borrowing costs
Hana Bohušová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 21-32 | DOI: 10.11118/actaun200957030021
An agreement from Norwalk was issued in September 2002 on the basis of negotiations of Financial Accounting Standards Board (FASB) a International Accounting Standards Board (IASB) for the elimination of restrictions in the form of two different systems of financial reporting. The aim is to ensure absolute compatibility of existing U.S. GAAP and IFRS and the coordination of work programs in the future. Document Memorandum of Understanding was issued in 2006 in the frame of ongoing process of convergence, in which the FASB and IASB confirm their intention to create high-quality and global financial reporting standards. In this document there are specified...
KOMPARACE METODIKY TVORBY OPRAVNÝCH POLOŽEK K POHLEDÁVKÁM U PODNIKATELSKÝCH SUBJEKTŮ A U PODNIKATELSKÝCH SUBJEKTŮ TYPU BANK - ÚČETNÍ A DAŇOVÝ POHLED
Receivables impairment comparison - accounting and taxation perspective
Jana Gláserová, Milena Otavová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 33-42 | DOI: 10.11118/actaun200957030033
Receivables are the significant area of assets in the entrepreneurs reporting system and in the banks reporting system as well. It is necessary to pay attention to this area and to be flexible in the reaction to changes in the risk of bad debts. Impairment of the bad debts is the reaction to these changes. The impairment is based on the prudence principle and the true and fair view principle. There are quite different rules for impairment application for taxation purposes in the Czech Republic than for financial reporting are set up by Income Tax Act. The paper is concerned with the comparison of ways of bad debts impairment reporting in the entrepreneurs'...
PREDIKCE CHOVÁNÍ ZÁKAZNÍKA PROSTŘEDKY DATAMININGU
Prediction of customer behaviour through datamining assets
Naděžda Chalupová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 43-54 | DOI: 10.11118/actaun200957030043
Business managers accounting for commercial success or non-success of the organization have to gain knowledge needful for correct decision acceptance. These knowledge represent sophisticated information hidden in enterprise data. One possibility, how to extract mentioned knowledge from data, is to use so-called datamining assets.The paper deals with an application of chosen basic methods of knowledge discovering in databases for area of customer-provider relation and it presents, how to avail acquired knowledge as basis of managerial decisions leading to improving of customer relationship management. It solves prediction, whose aim is, on the basis...
KOMPARACE VYBRANÝCH PODMÍNEK MALÉHO A STŘEDNÍHO PODNIKÁNÍ V ČR A EU
Comparison of the selected conditions of the small and medium-sized enterprise in the Czech Republic and EU
Helena Chládková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 55-64 | DOI: 10.11118/actaun200957030055
Companies classified as small and medium-sized enterprises (SMEs) account for a large proportion of Europe's economic and professional activity. In practice, 99 % of business in the European Union are SMEs, and they provide two-thirds of all private sector jobs. So small firms are, in fact, the real giants of the European economy. Micro-business dominate employment in countries such as Italy 47 % and Poland 41 %, whilst the share of large enterprises in total employment in the United Kingdom is just 46 %.During the recent period of time there have been many researchers from the FBE MUAF in Brno, who focused on the analysis of the small and medium-sized...
Čeští studenti a EU - znalosti a názory
Czech students and EU - knowledge and views
Ladislav Jirků, Jana Koblihová, Bohumil Minařík
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 65-74 | DOI: 10.11118/actaun200957030065
The paper deals with the results of a pilot study themed "Czech students and EU", which adumbrated a prepared extensive research in graduation years of secondary schools of the region Vysočina on the occasion of the Czech chairmanship in the European Union in the first half-year of 2009. The pilot study included 362 students of the Polytechnic College in Jihlava. Its objective consisted particularly in the rectification of a questionnaire and exploratory research into relationships between the knowledge and opinion parts of questionnaires even within the both mentioned parts by means of factor analysis and methods of structural modelling. With respect...
Vývoj výdavkov na potraviny so zreteľom na počet nezaopatrených detí
Development of expenditures for foodstuffs in consideration of the number of maintained children
Ľubica Kubicová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 75-84 | DOI: 10.11118/actaun200957030075
The paper describes the income analyses and consumer demand analyses for foodstuffs, mainly meat and meat products of the childless and households with more maintained children in SR. Following the carried out analysis we can state that compared with the childless families the expenditures for foodstuffs in families with maintained children are by 40 % lower for commodities such as meat, fish, fruits, vegetables. Potatoes only reach a 50 % share in childless households. The demand for meat in total was price elastic within all groups of households (Epi = -1.01 to -1.57) and for pork the price elastic demand was observed only with...
Strategické řízení Vysokoškolského sportovního klubu MZLU v Brně, o. s.
Strategic management of University sports club of MUAF in Brno
Dagmar Kudová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 85-88 | DOI: 10.11118/actaun200957030085
Paper deals with questions of management of university sports clubs in the Czech Republic. We may summarize the strategic management of University sports clubs into several points in which the club management should clearly answer the following key questions: the function of the club (the purpose of its existence), unequivocally defined strategy of the organisation, who are the clients of the club, what are the financial sources, what processes and steps lead towards accomplishment of the mission, what are the provided values and last but not least, is there any possible professional development of trainers and representatives. Paper also includes...
POJISTNÁ ŘEŠENÍ NEGATIVNÍCH NÁSLEDKŮ RIZIK
Solution of negative consequences of risks by the means of insurance
Dana Martinovičová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 89-96 | DOI: 10.11118/actaun200957030089
Risk management should ensure a company to be able to react to possible future situations in a good advance and through variant solutions. This should minimize both, a risk and possible negative risk consequences especially on trade and on a single existence of a company. Solution of negative consequences of risks is the one of important goals and of investigation of companies' management as well as of companies' owners. Submitted article presents the procedure of entities' risks selection for the purpose of their negative consequences covering by the means of insurance. This procedure has been elaborated by the author based on secondary research as...
ANALÝZA HLAVNÍCH CHARAKTERISTIK "INITIAL PUBLIC OFFERING" V ČESKÉ REPUBLICE A PERSPEKTIVY JEJICH DALŠÍHO VÝVOJE
Analysis of the main characteristics of Initial Public Offerings in the Czech Republic and perspectives of their further development
Tomáš Meluzín
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 97-106 | DOI: 10.11118/actaun200957030097
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...
TEORETICKÝ PŘÍSTUP K TVORBĚ UŽIVATELSKÉHO ROZHRANÍ SOFTWAROVÝCH SYSTÉMŮ
A theoretical approach to graphical user interface development of software systems
Milan Mišovič
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 107-114 | DOI: 10.11118/actaun200957030107
A graphical user interface (GUI) of any web-based object or classical structural enterprise business software constantly hasn't lost its user importance. It really stays as a one of very relevant manners for a client communication with any contemporary developed software units (programs, applications, modules and Software Complex Systems). In addition to this mission, every GUI is regarded as a one of three considerable basic software unit layers. GUI units can be inherently positioned inside software units or we can separate them and construct a special GUI system over GUI units. Naturally, we have to define a manner of communication between software...
Vnímanie kvality chleba spotrebiteľom
Consumer perception of bread quality
Ľudmila Nagyová, Patrik Rovný, Jana Stávková, Martina Uličná, Ľudmila Maďarová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 115-122 | DOI: 10.11118/actaun200957030115
The aim of this paper is to evaluate consumers' perception of bread quality in Slovakia. Bread belongs to essential foodstuffs and we all have it served on our table every day.Cereal products keep their importance in people's nutrition mainly because of their preventive effects on health. They saturate about 40 % of the daily energy need of an average European, who in average acquires from cereals about 30 % of proteins, vitamin B1, niatin and phosphorus, around 1/6 of fats (out of it 19 % of linol acid), almost 60 % of saccharides, 1/4 iron and about 13 % of vitamin B2 and calcium. If we add some cereal fiber which is an effective prevention factor...
ALTERNATIVNÍ PŘÍSTUP K IDENTIFIKACI BODŮ ZLOMŮ RŮSTOVÉHO POJETÍ HOSPODÁŘSKÉHO CYKLU ČR
Turning points identification of growth business cycle in the Czech republic - an alternative approach
Jitka Poměnková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 123-132 | DOI: 10.11118/actaun200957030123
The purpose of the paper is to identify GDP growth cycle of the Czech Republic by means of turning points identification using alternative statistical method - non-parametric kernel estimate. Special type of estimate, convolution Gasser-Müller one, is used. An advantage of this approach is possibility to estimate derivations of unknown function, which is suitable especially in the case of turning points searching.For identification of growth business cycle type results of nonparametric estimate of regression function is used. Obtained residuals, growth component, are considered as growth cycle type and are analogically identified. On the basis...
NÁKLADY NA ASANACI ZVÍŘAT V SOUVISLOSTI S VÝSKYTEM BOVINNÍ SPONGIFORMNÍ ENCEFALOPATIE V URČENÉM ASANAČNÍM PODNIKU
Expenses connected with disposing of animals with bovine spongiform encephalopathy in selected rendering plant in the Czech Republic
Richard Pospíšil
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 133-140 | DOI: 10.11118/actaun200957030133
The first case of bovine spongiform encephalopathy (BSE) in the Czech Republic appeared in 2001 and since that a total of 28 infected cows have been detected. Two outbreaks of BSE in 2007 and no diseased animal in 2008 confirms that, in the Czech Republic, the disease incidence has a decreasing trend, which is in an agreement with the situation in other EU countries. According to the Veterinary Act No. 166/1999, farmers with BSE disease are indemnified from the state budget. The state, therefore, significantly contributes to the prevention and mitigation of BSE and ensures epidemiologic health in our country. Between the outbreak in 2001 and 2008,...
K předpokladům normality pojistných událostí
On normality assumptions for claims in insurance
Milan Stehlík, Luboš Střelec
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 141-146 | DOI: 10.11118/actaun200957030141
The aim of this paper is to discuss effects of deviations from hypothetized normality. Two models are considered, one is the first pension pillar (and we consider here very small samples, which plays some role at start of some pension system or at early phases of it) and second one of modeling for IBNR (here we consider mid-samples). We will show that at early phases of 1st pension pillar in Slovakia the estimation of upper probability of oversizing of critical constant given by Potocký and Stehlík, 2005, fits well. For the case of IBNR reserves, the date given by Stelljes, 2006, are significantly more skewed and thus further research is...
Modelování spotřebitelských rozhodnutí
Consumer decision making simulation
Ladislav Stejskal, Jana Stávková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 147-152 | DOI: 10.11118/actaun200957030147
Aim of the paper is to delimitate a partial procedure in the process of modelling and simulation of decision-making results took by individual market subjects. Article's fundamental is an elemental example of agent system (and derivatively multiagent system) utilization by means of computer technology, which represents so-called computer malingering or computer simulation method. Next to classical word argumentations and mathematically-statistical methods this approach represents a relatively new tool applicable in social sciences (principle of autonomous agent was described in the year 1986).Application is effected by the help of freely accessible...
ANALÝZA ROSTOUCÍHO VÝVOJE OBJEMU POSKYTNUTÝCH HYPOTEČNÍCH ÚVĚRŮ V ČESKÉ REPUBLICE
Analysis of increasing trend of mortgage volume in the Czech Republic
Petra Střelcová, Luboš Střelec
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 153-164 | DOI: 10.11118/actaun200957030153
The aim of this paper is an empirical analysis of mortgage volume in the Czech Republic and factors identification of the increasing trend of the mortgage volume in the period from 2001 to 2007. Firstly, analysis of quarterly time series of mortgage volume and average mortgage rate are performed. Consequently, causality between mortgage volume and average mortgage rate is analysed. The morgage rate is the most important factor for economic subjects decision of residential investment. Afterwards, it is analysed causality between mortgage volume and selected factors via multiple regression analysis. Based on this analysis, influencing factors for multiple...
Označovanie ovocia a rozdiel medzi domácim a dovezeným ovocím mierneho pásma z pohľadu slovenského spotrebiteľa: prípadová štúdia z nitrianskeho regiónu
Fruit labeling and difference between home made and imported soft climate fruit from Slovak consumer point of view: case study from Nitra region
Zuzana Šajbidorová, Jozef Lušňák
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 165-172 | DOI: 10.11118/actaun200957030165
Fruit consumption and production in Slovakia was very low for many years and it is still decreasing. Paradoxically, population consume less fruit today as it was in 1990 although the supply of home made and imported fresh fruit has got better.The aim of the paper is to identify and analyse the attitude and behaviour of Slovak fruit consumer from Nitra region on the basis of questionnaire research. The main task is consumer perception of information about fruit and also difference between home made fruit from Slovakia and imported soft climate fruit from abroad. We have used an association analysis to find out dependence between individual answers...
Změny chování spotřebitelů na trhu s potravinami
Changes in consumer behavior on the market with food
Jana Turčínková, Jana Stávková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 173-178 | DOI: 10.11118/actaun200957030173
Czech Republic has experienced significant changes on the market with food in last two decades. The paper presents summary of results of conducted analyses focusing on changes in levels of most important food categories, changes in consumer preferences, and suggests what trends we can expect in the near future. The analyses were based on date from Czech Statistical Office Yearbooks, EUROSTAT, INCOMA and GfK, and data from primary researches conducted on sample of total 2522 households in the Czech Republic through questionnaire researches in 2005, 2006 and 2007. The results show that in the Czech Republic, the ratio of expenditures for food out of...