Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 (vol. 58), issue 3
Datově orientovaný rámec pro tvorbu flexibilních informačních systémů
A data oriented framework for developing flexible information systems
František Dařena
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 13-20 | DOI: 10.11118/actaun201058030013 
As a consequence of a rapidly changing environment, the success of organizations is dependent upon the ongoing and immediate adjustments of their information systems as reactions to these changes. Therefore, flexibility becomes one of the most crucial features in information systems. This paper specifies a data model oriented framework for the development of flexible information systems. The result of such process is a system that is sufficiently general and flexible in relation to solving problems related to changing environment. From general requirements related to data layer of information systems the paper discusses the definition of major elements...
Simulace šíření aktivace v sociálních sítích s využitím teorie grafů
Simulating activation propagation in social networks using the graph theory
František Dařena, Alexander Troussov, Jan Žižka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 21-28 | DOI: 10.11118/actaun201058030021
The social-network formation and analysis is nowadays one of objects that are in a focus of intensive research. The objective of the paper is to suggest the perspective of representing social networks as graphs, with the application of the graph theory to problems connected with studying the network-like structures and to study spreading activation algorithm for reasons of analyzing these structures. The paper presents the process of modeling multidimensional networks by means of directed graphs with several characteristics. The paper also demonstrates using Spreading Activation algorithm as a good method for analyzing multidimensional network with...
DISPARITA KRAJŮ ČESKÉ REPUBLIKY PODLE INDIKÁTORŮ ROZVOJOVÉHO POTENCIÁLU
Disparity between the districts of the Czech Republic according to the indicators of development potential
Jaroslav Dufek, Bohumil Minařík
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 29-40 | DOI: 10.11118/actaun201058030029
The paper deals with the analysis of disparity between the regions of the Czech Republic according to 6 indicators determined for the evaluation of implementation of the project approved by the government 'Strategy of Regional Development of the Czech Republic for the Years 2007-2013'. The source data relating to the year 2007 were obtained from the web pages of the Czech Statistical Office. Charts were drawn up describing the level of indicators according to the respective regions and according to the whole file of regions; after that, characteristics of the level and variability were established. Since the indicators have different units of measurement...
SÍŤOVÁ SPOLUPRÁCE MALÝCH A STŘEDNÍCH FIREM V JIHOMORAVSKÉM KRAJI
Network cooperation of small and medium enterprises in the South Moravian Region
Kristína Estélyiová, Vojtěch Koráb
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 41-54 | DOI: 10.11118/actaun201058030041
Competitiveness of national economies depends in great part on technological development and implementation of knowledge from science and research in practice. The phenomenon of cooperation represents an integral part of these processes. While its bounded forms, like mergers and acquisitions are relatively embedded in the Czech Republic, the advantages of less formal partnerships have been gradually discovered just recently.In the paper we focus on a special type of cooperation called networks. In order to get an initial overview, we introduce some of the basic definitions, as the specialized literature lacks single explanation and categorization....
KOMPARACE FINANČNÍHO LEASINGU DLE AKTUÁLNÍ ČESKÉ PRÁVNÍ ÚPRAVY A IAS/IFRS VČETNĚ DAŇOVÝCH ASPEKTŮ
Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications
Jana Gláserová, Milena Otavová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 55-66 | DOI: 10.11118/actaun201058030055
There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee) notices the subject of...
SPECIFIKA UPLATŇOVÁNÍ DANĚ Z PŘIDANÉ HODNOTY U ÚZEMNĚ SAMOSPRÁVNÝCH CELKŮ
The specifics of applying value added tax for local authorities
Miloš Grásgruber, Petra Mísařová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 67-78 | DOI: 10.11118/actaun201058030067
If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the Czech VAT Act.For the municipalities and regions article...
BÁZE EKONOMICKÉ ANALÝZY ČESKÝCH PODNIKŮ
Basis of economic analysis of Czech firms
Gabriela Chmelíková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 79-84 | DOI: 10.11118/actaun201058030079
When looking for connections between particular business's activities, theory of financial management uses pyramidal system of indicators. The effectiveness of this tool is based on the appropriate choice of the top indicator. Its decomposition enables to manage firm's processes from the bottommost organizational levels to the main firm's mission with respect to the connections between particular processes. The aim of this paper was to identify appropriate indicator, which corresponds with creation of firm's value and design its decomposition. To measure creation of firm's value it is nowadays very popular to use indicator Economic Value Added (EVA)....
VÝKLADOVÁ PRAXE EVROPSKÉHO SOUDNÍHO DVORA PŘI POSUZOVÁNÍ KONFLIKTU OZNAČENÍ PŘIHLAŠOVANÉHO JAKO OCHRANNÁ ZNÁMKA SE STARŠÍM PRÁVEM JINÉ OSOBY
The interpretation practice of The European Court of Justice while judging the conflict between labelling applied as trademark with elderly right of another person
Hana Kelblová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 85-90 | DOI: 10.11118/actaun201058030085
The article deals with the verification of the starting hypothesis of complementariness of the law of consumer protection and the law of intellectual property. In order to achieve that goal the author analyzes individual the Czech Trade Marks Act from the standpoint of protection of rights and interests of consumers.The article follows the categorical requirement of a public law rule, the Consumer Protection Act, which prohibits deceiving consumers and establishes that deceiving may also consist in offering products and services unjustified designated by misleading trade mark.The consumer is deceived most frequently when trade marks are used...
STRUKTURA PRACOVNÍCH ČINNOSTÍ ZDRAVOTNÍCH SESTER V MANAŽERSKÝCH FUNKCÍCH
The structure of working activities nurses in managerial functions
Tomáš Kotrba
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 91-98 | DOI: 10.11118/actaun201058030091
Article includes results of work studies that were done by autoscreening method in the regional hospital in the South Moravian Region by 30 head nurses and 26 department nurses. There were gained and analyzed 544 autoscreenings working day shots in total. There was found that department nurses in this hospital in average mostly perform managerial and personal activities. From the scope of structure of managerial activities the highest proportions have the organizational activities of department in the case of department nurses. On the other hand deparment nurses plan and perform personal activities with the smallest frequency. Head nurses perform qualified...
Vývoj spotrebiteľského dopytu po potravinách a dôchodkovej úrovne domácností v SR
Consumer foodstuffs demand and income standard development in the households of Slovakia
Ľubica Kubicová, Zuzana Lušňáková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 99-106 | DOI: 10.11118/actaun201058030099
The present social and economic conditions in Slovakia participate to the behaviour differentiation of individual households on the consumer market. It is possible to speak about changes both in the positive and negative sense of word. The positive impact can be observed in the inter-annual increase of the population revenues especially in the years 2006 and 2007 (by 13.86 % and 12.05 %) in connection with greater possibilities of the employment growth and employment on the work market of the EU member countries. The negative manifestations can be seen within the low income household groups because they represent a great part of households in Slovakia....
ATRAKTIVITA ODVĚTVÍ PRODUKCE PECKOVÉHO OVOCE V ČR
Attractiveness of stone fruits production in the Czech Republic
Dagmar Kudová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 107-118 | DOI: 10.11118/actaun201058030107
The paper deals with evaluation of attractiveness of stone fruits production in Czech Republic using the industry attractiveness evaluation matrix according to the methodology of Higgins and Vincze (1989). It was identifies the key criteria for evaluation of attractiveness, described in detail and evaluated from the viewpoint of a producer operating in the stone fruits production industry. According to the data of the Central Institute for Supervising and Testing in Agriculture (OTK ÚKZÚZ) for 2008, 1166 entities (companies and growers) farmed on 21 738 hectares of fruit orchards, of which 6 730 ha were aimed on stone fruit production.Total sales...
Fraktálna analýza osteoporózy: prístup podielom vierohodnosti
Fractal analysis for osteoporosis: a likelihood ratio approach
Jessica B. Lepschy, Milan Stehlík, Mária Minárová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 119-130 | DOI: 10.11118/actaun201058030119
Based on the traditional fractal theory and on the paper of Stehlík, (2009) the range of fractal dimension of osteoporosis vertebras is analysed. First we give an insight into the field of fractals and the usage of fractals in medicine. After this we show how the analytical tool of Stehlík, (2009) may be applied to the osteoporosis vertebras. It turns out that the used method can be applied very well and that it could help with medical diagnosis. Real data example illustrates the methods discussed.
TEORETICKÉ ASPEKTY KATEGORIZACE RIZIK
Theoretical aspects of risks categorisation
Dana Martinovičová, Michaela Beranová, Josef Polák, Miloš Drdla
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 131-136 | DOI: 10.11118/actaun201058030131
Risk is the one of basic and inevitable characteristics of every human activity. In connection with business activities, it is the factor that is not possible to entirely eliminate. The fact that it is possible only to minimize a risk, respectively to minimize its negative consequences at certain conditions fulfilment is one o the risk specifications.The problem of risk classification is seriously wide. In scientific literature, various categorisations of risk are described and discussed while the categorisation is usually based on the purpose of presented classification.Risk categorisation represents the file of a risk into the one of existing...
KONVERGENČNÍ PROCESY VYBRANÝCH DEMOGRAFICKÝCH UKAZATELŮ V KRAJÍCH ČR
Convergence processes of selected demographic indicators in regions of the Czech Republic
Bohumil Minařík, Jaroslav Dufek, Zlata Sojková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 137-144 | DOI: 10.11118/actaun201058030137
A number of authors deal with problems of convergence, divergence and disparities, particularly with reference to economic growth and its comparison in groups of countries. This paper is aimed at problems of using basic methods of measuring the convergence at the evaluation of the development of selected demographic characteristics of particular regions of the Czech Republic for the period 1992 to 2007. From demographic data provided by the Czech Statistical Office some indicators were selected associated with aging the CR population. In particular, following indicators were used: the proportion of productive population, coefficient of loading the...
BARIÉRY ZAVÁDĚNÍ ENVIRONMENTÁLNÍHO MANAŽERSKÉHO ÚČETNICTVÍ DO PRAXE PODNIKŮ
Barriers of implementation of environmental management accounting in business practice
Petra Mísařová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 145-156 | DOI: 10.11118/actaun201058030145
Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs considered as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental...
Penetrácia malých a stredných potravinárskych podnikov na zahraničné trhy
Penetration of small and medium sized food companies on foreign markets
Ladislav Mura, Veronika Gašparíková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 157-164 | DOI: 10.11118/actaun201058030157
In the world the interconnection of national economies and internationalization of economic processes occur. In turbulent changing business environment only those companies that understand the current trends in global economy may survive, develop and prosper. Therefore, the issue of internationalization for most companies becomes to be more important and the process of internationalization is the way how to stand this increasingly competitive environment. In presented contribution, the attention is paid to issues of internationalization of Slovak food industry enterprises such as their way of business internationalization, percentage share of foreign...
Aplikace soustav ukazatelů na rozbor hospodaření zemědělských podniků v regionech LFA
Application of a system of indices to an analysis of agricultural holdings economy in the LFA regions
Martina Novotná, Jaroslav Svoboda
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 165-174 | DOI: 10.11118/actaun201058030165
The economic situation of Czech agriculture is discussed in depth with its key questions related to insufficient level of subsidies (lower than subsidies paid to other member states of the EU) and to a decrease of prices of agricultural commodities. The paper deals with the situation of agricultural holdings in 2003-2007 examined with a system of financial analysis indices. A sample of 150 farms created within the project MSM 6007665806 was used to set indices of the financial analysis. Agricultural holdings were classified according to the share of the area of agricultural land in the LFA. The introduction to the analysis mentions the return on assets...
Vyhodnocení vztahu investic a úspor v zemích střední Evropy
Evaluation of relation between investments and savings in Central European countries
Milan Palát
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 175-182 | DOI: 10.11118/actaun201058030175
The paper is aimed at the evaluation of a relationship between the rate of investments and the rate of savings in selected Central European countries. A reference period for the analysis is 1995-2009. In all analysed Central European countries, the rate of investments permanently exceeded (but exceptions) the rate of savings in the period under investigation. Through fitting the development series of a calculated indicator as a difference of the rate of investments and the rate of savings in monitored countries by a polynomial of the second degree it was possible to compare developmental trends of this indicator in particular countries involved in...
METODA HODNOCENÍ MEZINÁRODNÍ ÚSPĚŠNOSTI MALÝCH A STŘEDNÍCH PODNIKŮ
Method of evaluating the success of the small and medium-sized enterprises
Aleš Peprný, Lea Kubíčková, Patrik Rovný
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 183-188 | DOI: 10.11118/actaun201058030183
At the time of increasing globalization and homogenization of the global markets, the development of information infrastructure technology and world market becomes accessible not only to large multinational companies but also for small and medium-sized enterprises (SMEs). This has resulted in increasing competition in the domestic market which domestic firms have to face. Therefore the process of internationalization of business is a step that allows businesses performing their activities in the domestic market to enter foreign markets and to exploit the opportunities and potential which these markets offer. The paper is focused on the draft of the...
TESTOVÁNÍ VÝZNAMNOSTI PERIODICITY PRŮMYSLOVÉ VÝROBY POMOCÍ R. A. FISHEROVA TESTU
Industrial production periodicity testing using R. A. Fisher test
Jitka Poměnková, Roman Maršálek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 189-196 | DOI: 10.11118/actaun201058030189
The aim of this paper is to evaluate statistical significance of the business cycle periodicity types in the Czech Republic between 1996/Q1-2008/Q4. Cyclical fluctuation representing a growth business cycle is taken as the result of de-trending input values using filtering techniques, namely Hodrick-Prescott filter and Baxter-King filters. Thereafter, identification of periodicity type is viewed from frequency analysis perspective, i.e. using harmonic analysis. Critical values for the 1%, 5% and 10% risk for the test designed by R. A. Fisher are derived and enumerated. Comparing values of periodogram with critical values of the R. A. Fisher test conclusion...
SVĚTOVÁ POPULACE A JEJÍ OČEKÁVANÝ BUDOUCÍ VÝVOJ
The world population and its expected future evolution
Marie Prášilová, Pavla Hošková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 197-206 | DOI: 10.11118/actaun201058030197
Population numbers on Planet Earth grow steadily. The most rapid increase took place over the 20th century when the number of world population rose from 1.6 billion up to 6 billion. Demographic revolution affect the process of changes. The paper has paid attention to the relationship between natality and mortality in various parts of the world. It indicates the differing behaviour in the African countries where the demographic revolution has not been finished so far. Population numbers on the Planet Earth are being forecast for 2050 applying the exponential smoothing methods. The outcomes of statistical procedures are being compared with the UN prognoses...
LEASINGOVÉ OBCHODNÍ OPERACE
Leasing transactions
Radmila Presová, Oldřich Tvrdoň, Andrea Živělová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 207-218 | DOI: 10.11118/actaun201058030207
The paper describes trade operations in leasing companies as specific businesses enabling acquisition of possession by legal and physical persons by gradual repayments of the purchase price. On a diagram it shows the complexity of business relations between the main participants of a leasing transaction, which are production companies, leasing companies and those interested in the subject of leasing. To capture the complexity of relations, there are also included all other participants. Their function in a leasing transaction starts only at the moment, when the leaseholders are not able to pay their liabilities to which they agreed in the innominate...
KLASIFIKACE OBCHODNÍCH PARTNERŮ S VYUŽITÍM MATEMATICKÝCH METOD
Customers' classification by the using mathematics methods
Mária Režňáková, Jaromír Jedlička
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 219-224 | DOI: 10.11118/actaun201058030219
Companies, as well as financial institutions, deal with the same problem - verification of credibility of and enterprise. How can they identify enterprises with real threat of insolvency? One of the ways are various scoring models oriented on evaluation of the failure probability. This possibility is, however, very demanding on information about financial behaviour of a given subject. Our article discusses the utilisation of cluster analysis to identify similarities of companies and their distribution into groups. The aim of this contribution is to show what possibility are hidden in utilization of the cluster analysis and test by using of cophenetic...
Zhodnotenie vývoja cien vybraných rastlinných komodít agrárneho trhu Slovenskej republiky
Price development evaluation of chosen plant commodities in agrarian market in the Slovak Republic
Patrik Rovný, Elena Kováčiková, Aleš Peprný
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 225-232 | DOI: 10.11118/actaun201058030225
The objective of the paper is to evaluate the price development of the chosen commodities in plant production in Slovakia and to focus on the factors influencing the increase or decrease in the price of commodities on the domestic and foreign markets. In 2008 the prices of the products in a year-on-year plant production increased by 1.6 %. The price of the plant products, including fruits and vegetables recorded the biggest increase since January 2008 until October 2008. The biggest increase in prices was recorded in June (increase of 52.7%). The high prices of oil plants and legume were one of the causes in a year-on-year price increase (oil plants...
TEORETICKÝ MODEL SYSTÉMU PRO OPTIMALIZOVANÝ PROCES VÝBĚRU PROGRAMOVÉHO VYBAVENÍ
Theoretical model of system for optimized software selection process
Jiří Rybička, Petra Talandová, Jan Přichystal
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 233-242 | DOI: 10.11118/actaun201058030233
Selection of a suitable software is an everyday problem for many users. This process if often ineffective, as the users usually work only with a restricted set of programs and are unable to have appropriate knowledge about all programs available. The paper therefore deals with the model of a system for optimized software selection process. Applications of this kind are already available online, but they are usually aimed at narrow-band area, recommending often commercial programs only. Users also cannot influence the process of selection. The system described in this paper removes this insufficiency. A mathematical model is designed, which works with...
Pravidla převodních cen v členských státech EU
Transfer pricing rules in EU member states
Veronika Solilová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 243-250 | DOI: 10.11118/actaun201058030243
One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The transactions between these persons should be assessed at their arm's length price in according the arm's length principle - international accepted standard - as the price which would have been agreed between unrelated parties in free market conditions.This paper is focused on the tranfer pricing rules used in particular EU Member States so as if EU Member States apply the arm's length principle, define the related persons, apply recommendations...
PŘÍJMOVÁ SITUACE DOMÁCNOSTÍ ČR PODLE STATISTIKY EU SILC
Czech households' income conditions according to the EU SILC statistics
Ladislav Stejskal, Jana Pustinová, Jana Stávková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 251-260 | DOI: 10.11118/actaun201058030251
Article is devoted to evaluation of the Czech population's income situation according to the inquiry realized within the frame of the Statistics on Income and Living Conditions (SILC) project. This was carried out by the Czech Statistical Office in the year 2005. Selected introductive analyses are presented with the view of pointing at the primary data usage possibilities.Main aim of the paper is to explicate basic quantitative indicators of Czech households' income situation in general, then in division according to social groups and regional belonging. Consequent aim encompasses the identification and analysis of the income unevenness measure...
PŘÍSTUP KONCEPTU SOLVENCY II K ŘÍZENÍ RIZIK V KOMERČNÍCH POJIŠŤOVNÁCH
Solvency II approach to the risk management in commercial insurance companies
Eva Vávrová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 261-270 | DOI: 10.11118/actaun201058030261
In the year 2001, the European Comission started to revise the legislation Solvency I and to implement a new approach called Solvency II. The regulation called Solvency II is based on regulation considering management of risks of commercial insurance companies. Changes on financial markets and the contemporary financial crisis made financial authorities to formulate principles of regulation based on risk management. Commercial insurance companies across Europe will face a considerable amount of work to be ready for requirements related with Solvency II implementation in the year 2012.Rating agencies, regulators and investors today are demanding...
VYTVÁŘENÍ SYNERGICKÉHO PODNIKÁNÍ K PODPOŘE INOVAČNÍCH AKTIVIT
Creating synergic entrepreneurship as a support of innovation activities
Ondřej Žižlavský
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(3), 271-276 | DOI: 10.11118/actaun201058030271
Innovation conduce to getting competitive advantage and they increase efficiency and total company performance. They are generally deemed as a key development factor. They represent group of activities leading to successful production, absorption and using economical and social innovation. Well managed and successfully introduced innovation into the market represents the tool for the companies, by means of which they can reach competitive advantages, enabling their prosperity in the slump. The urgency of synergic entrepreneurship as a key support of innovation is point out on a base of primary research in South Moravian manufacturing companies. As...