Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 (vol. 58), issue 6
ADMINISTRATIVNÍ NÁKLADY MAJETKOVÝCH DANÍ V ČESKÉ REPUBLICE
Administrative costs of property tax in the Czech Republic
Břetislav Andrlík
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 13-20 | DOI: 10.11118/actaun201058060013 
The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of inheritance tax, gift tax, property transfer tax and property tax. Direct measurement of administrative costs is done by using the method called WTE staff which classifies employees of regional financial institutions in separate groups and assigns each group a specific number of employees...
VÝVOJ INKASA TRANSFEROVÝCH DANÍ V LETECH 1993 AŽ 2009 V ČESKÉ REPUBLICE
Development of tax revenues of transfer tax in 1993-2009 in the Czech Republic
Břetislav Andrlík
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 21-32 | DOI: 10.11118/actaun201058060021
It contains the quantification of not only the absolute collection of transfer tax but it also presents the basic statistical indicators, e.g. the pace of growth and the pace of absolute increase. Subsequently, it identifies the share of transfer tax on the complete tax income as regards the specified time line and the effectiveness of the collection of transfer tax in connection with the direct administrative costs as regards the outcomes of two research studies conducted in the Czech Republic. In the end, there are presented the research studies conducted abroad that were focused on administrative costs of taxation and on the demands of the tax systems...
VLIV LEGISLATIVNÍHO PROSTŘEDÍ NA FYZICKOU OSOBU PROVOZUJÍCÍ FOTOVOLTAICKOU ELEKTRÁRNU
Impact of the legislative environment on an individual operating a photovoltaic power plant
Michaela Baranyková, Michal Polák
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 33-42 | DOI: 10.11118/actaun201058060033
Operation of a photovoltaic power plant by an individual is a business activity according to a special regulation. For this activity it is necessary to have a "Licence for doing business in energy sectors", which provides authorisation to do business in this sector and replaces the traditional Trade Licence. The Licence is issued by the Energy Regulatory Office, through which the Organisation Identification Number (Administrative Id. No.) is issued.All these issues are however closely associated with the legislative environment, which is very unclear in the Czech Republic, and it is very difficult to estimate in what direction it will develop....
COMPETITIVE INTELLIGENCE - NÁSTROJ ZÍSKÁVÁNÍ SPECIFICKÝCH PODKLADŮ PRO STRATEGICKÁ ROZHODOVÁNÍ VRCHOLOVÉHO VEDENÍ PODNIKU
Competitive intelligence - tool obtaining specific basic for strategic decision making TOP management firm
František Bartes
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 43-50 | DOI: 10.11118/actaun201058060043
This article deals with the Competitive Intelligence perception with the regards of its relation to Business Intelligence concept. In this paper the author makes his own definition of Competitive Intelligence. Author describes his Competitive Intelligence concept based on state intelligence service principles with the difference that author takes in consideration only the usage of legal information sources and legal working methods. The basis for his Competitive Intelligence understanding is kept in comparison of the two different meanings of the word information. Author states for the Competitive Intelligence needs is necessary to understand the word...
MODERNÍ KONKURENČNÍ STRATEGIE FIRMY
Modern Competitive Strategy Firm
František Bartes
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 51-58 | DOI: 10.11118/actaun201058060051
The article deals with problems of an ever increasing number of cases of successful application of old combat strategies in business practice. Nevertheless, the author refuses the so called "direct conflict" of firms, when it is really fought for victory on the market. His approach is based on the philosophy of "victory without fight", in other words - of achieving the aim without direct conflict with the rival firm.In the end he comes to the conclusion that combat philosophies are more and more often incorporated into classical approach of strategic firm control and become the integral part of philosophy of management.At the close happens...
PROBLEMATICKÉ ASPEKTY UKAZATELE EKONOMICKÉ PŘIDANÉ HODNOTY V PODMÍNKÁCH ČR
Problematic aspects of the economic value added measure in environment of the Czech Republic
Michaela Beranová, Marcela Basovníková, Dana Martinovičová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 59-66 | DOI: 10.11118/actaun201058060059
The EVA indicator has been constructed in the recent past as a reaction to requirements of the new economic environment. As the EVA indicator has been introduced by Stewart Stern & Co. in the early nineties, past two decades many economists have been discussing the pros and cons of EVA application as well as various adjustments needed to calculate some relevant result. A range of attitudes to the adjustments to accounting data towards economic data exist there. As the indicator of economic value added is considered to be a criterion of company's real economic performance it is necessary to be very careful at applying encouraged adjustments. In...
SROVNATELNOST ÚČETNÍCH VÝKAZŮ SESTAVENÝCH PODLE IFRS A IFRS PRO SME V OBLASTI NEHMOTNÝCH AKTIV
Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets
Hana Bohušová, Patrik Svoboda
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 67-78 | DOI: 10.11118/actaun201058060067
IFRS for SMEs were adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. These standards are based on the same principles as full standards. The aim is, compared to full IFRS reporting of these businesses, to significantly simplify, mainly from the reason that the strict application of the principles of the full standards does not excessively financially and administratively burden smaller accounting entity. Field of identifying, recording and reporting of intangible assets except goodwill is an important field in which the methodology is substantially different. In the present paper there is documented on the example...
DAŇOVÉ ODPISY HMOTNÉHO MAJETKU V ČR - VÝVOJ ÚPRAVY DE LEGE LATA OD ROKU 1990
Tangible assets tax depreciation in the CR - history of de lege lata regulation since 1990
Karel Brychta, Pavel Svirák
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 79-92 | DOI: 10.11118/actaun201058060079
The purpose of the paper is to describe development in de lege lata regulation of the tangible assets tax depreciation in the Czech Republic. The period under consideration was that since 1990. For the period 1990-2009 the legal state valid and operative as of December 31st of the relevant year and in case of the year 2010 as of the state valid and operative as of June 30th were taken into account. To obtain information on relevant de lege lata regulation, the computerized system of legal information ASPI was used. The results of carried out comparison are presented above all in tables and connected commentaries.Even...
POSOUZENÍ VLIVU ZMĚN SAZEB DANÍ NA CENY CIGARET V ČESKÉ REPUBLICE
Assessment of impact of tax rates changes on cigarette prices in the Czech Republic
Petr David, Luboš Střelec, Pavel Kolman
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 93-102 | DOI: 10.11118/actaun201058060093
The consumption taxes called excise duties are imposed on tobacco products in the Czech Republic and also in the other European Union countries. Cigarette taxation is atypical compared to taxation of other products encumbered with excise duty. Number of cigarettes and also consumer's price together make the tax base. Harmonization effort of cigarette taxes in the European Union countries and also pure fiscal need of Czech Republic, are causes of frequent changes of cigarette taxes rates in recent years. These changes does not conduce only to changes of tax collection, but also bring many other effects, that have to be identified and analysed to set...
ANALÝZA OBOROVÉHO PROSTŘEDÍ ODVĚTVÍ VÝROBY PRŮMYSLOVÝCH KRMIV
Analysis of the industry environment of the industrial feed-production
Jiří Duda, Petra Křížová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 103-110 | DOI: 10.11118/actaun201058060103
Production of industrial feeds for livestock and pets is an integral part of food products' production. Production of feeds thus shares in sales worth twenty billion CZK. The paper describes and analyses the basic external environment factors operating in this sector. Most important external environment factors were identified using Porter's model of five movement forces of competition within an industry. Threat of entry of new companies in the sector can be expected especially from abroad. Capital investments required in this sector are very high and therefore only imports of finished product can be expected or direct purchase of an already built...
SROVNÁNÍ VYBRANÝCH OSOBNOSTNÍCH CHARAKTERISTIK ZAMĚSTNANÝCH A NEZAMĚSTNANÝCH LIDÍ
The comparison of selected personality characteristics of employed and unemployed people
Petr Fiľo, Božena Buchtová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 111-122 | DOI: 10.11118/actaun201058060111
The aim of this paper is to present results of the research focused on the examination of differences of selected psychological characteristics between a group of 144 employed people and a group of 121 unemployed people. The following personality characteristics were measured and compared: action versus state orientation (behaviour control (resp. behaviour regulation) after the experience of failure and in the processes of decision-making and behaviour planning), perseverance in the conception of Sense of coherence and social support. We found out that after having lost their job, people of higher education could better plan their decision-making and...
VZTAH MEZI DÉLKOU NEZAMĚSTNANOSTI A VYBRANÝMI OSOBNOSTNÍMI CHARAKTERISTIKAMI NEZAMĚSTNANÝCH
The relationship between unemployment duration and selected personality characteristics of unemployed people
Petr Fiľo, Božena Buchtová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 123-132 | DOI: 10.11118/actaun201058060123
The paper presents results of research aimed at the examination of connections between selected personality characteristics and the duration of unemployment in examined people. Our assumption that the duration of unemployment decreases with better education was confirmed. On the other hand, it is also age that plays an important part in finding a new job. The more advanced the age the longer the duration of unemployment. Groups of older individuals were more frequently unemployed for long time. The value of the personality characteristic - perseverance in the Sense of coherence concept prominently decreases with the prolonged unemployment. A conspicuous...
KOMPARACE METODICKÝCH PŘÍSTUPŮ V ÚČETNICTVÍ PODNIKATELSKÝCH SUBJEKTŮ, BANK A POJIŠŤOVEN V ČESKÉ REPUBLICE
Accounting methodical approaches of business entities in comparisson to bank accounting and to insurance company accounting in the Czech Republic
Jana Gláserová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 133-142 | DOI: 10.11118/actaun201058060133
Bank and insurance must follow the ACT on Accounting No.563/1991 in their financial statement preparation. Banks must use the special decree of Ministry of Finance for Banks and other financial institution due to their special operations and requirements Czech National Bank. The methodical approach to the valuation and recording of basic items balance sheet in banks and other financial institutions are compatible with IAS/IFRS. As well insurances must use special decree of Ministry of Finance for Insurances due to their special operations - cession of insurance. The paper is concerned with the basic items of balance sheet banks and insurances and its...
INFORMAČNÍ A KOMUNIKAČNÍ TECHNOLOGIE V MALOOBCHODĚ V ČESKÉ REPUBLICE
ICT in the retail in the Czech Republic
Aleš Hes, Daniela Šálková, Marta Regnerová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 143-150 | DOI: 10.11118/actaun201058060143
Besides agricultural primary production, the food industry and all other branches of the economy /services/ it is the information and communication technology used in retail that is one of the factors that markedly influence food retail. Therefore it is necessary to analyse the effect of electronic transactions that are used by food retail to attract and acquire other target groups of the consumers purchasing food. Though globally the retail companies (for ex. in Great Britain) invest in this technology heavily in order to increase their competitiveness on the market the food e-business in the Czech Republic has been more or less stagnating, though...
Možnosti souhrnného hodnocení rozvoje a kategorizace venkovských oblastí
The possibilities of complex assessment of the development and categorization of rural areas
Tomáš Hlavsa
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 151-160 | DOI: 10.11118/actaun201058060151
Regions in the Czech Republic, the same as in most European countries, show in their rural areas a considerable difference rate from points of view demographic, social and economic as well as from point of view of infrastructure. The paper deals with a proposal of a suitable methodological approach of regions comparison in frame of rural development and agriculture indicators. This methodological approach is based on multivariate statistical analysis using composite indicators. Partial aim is to analyze disparities among regions at a level NUTS 4 in Královéhradecký region in light of agriculture and the situation in rural space. Identification and...
SPECIFIKA MALÝCH A STŘEDNÍCH PODNIKŮ V ČR A EU
Specificities of the small and medium-sized enterprises in the Czech Republic and EU
Helena Chládková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 161-170 | DOI: 10.11118/actaun201058060161
Small and medium enterprises (SME) are the engine of the European economy. They are an essential source of jobs, create entrepreneurial spirit and innovation in the EU and are thus crucial for fostering competitiveness and employment. In the enlarged European Union of 27 countries, some 20 million SMEs provide around 75 million jobs and represent 99 % of all enterprises. However, they are often confronted with market imperfections. SMEs frequently have difficulties in obtaining capital or credit, particularly in the early start-up phase. Their limited resources may also restrict access to new technology or innovation. It is therefore necessary to monitor...
Localisation and development opportunities of rural communities in the opinion of local representatives
Paweł Chmieliński
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 171-178 | DOI: 10.11118/actaun201058060171
The study is aimed at analysing the role of location as a factor affecting development of rural communities. Research findings presented in the paper are based on the findings from survey conducted by the Department of Social and Regional Policy of IAFE-NRI in 2006. Study showed that location of villages close to urban areas (especially where local self-government is located) affects their economic development. In opinion of almost every fifth of surveyed villages' representatives, location close to the town influenced development of entrepreneurship.
KVANTITATIVNÍ SYSTEMIZACE A VIZUALIZACE DAT V MARKETINGOVÉM VÝZKUMU: DETERMINANTY VÝBĚRU POTRAVIN
Quantitative data systemization and visualisation in marketing research: groceries selection determinants
Jitka Janová, Ladislav Stejskal
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 179-188 | DOI: 10.11118/actaun201058060179
The paper aims to fill in the gap in effective interpretation of the results obtained when systemizing the marketing data by cluster analysis. The graphic visualization of the cluster analysis results is developed in the way the marketing information can be more easily readable and interpretable. Using the primary research data concerning decision making process of consumer when purchasing groceries, the systemization of consumers using hierarchical cluster analysis is performed for several sets of consumers' characteristics and for each case the graphic visualization is developed. The graphical information is interpreted and the marketing impacts...
Ekonomická efektivnost pěstování luskovino-obilních směsek v podmínkách ekologického zemědělství
Economic efficiency of legume-cereal intercrops in conditions of organic farming
Jaroslav Jánský, Jiří Pospíšil
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 189-198 | DOI: 10.11118/actaun201058060189
The paper presents economic analysis of growing of legume-cereal intercropping in conditions of organic farming. Results of the analysis are based on data monitoring in chosen organic farms that grow LCI. In the paper there is also compared economic efficiency of LCI grown in organic and conventional farming system. Methodological solution results from costingness and earnings monitoring of LCI production in five chosen organic farms in the period 2007-2008.When evaluating costs existing in individual variants of LCI growing it is necessary to say that the selection of individual machines and machine aggregations represents the most important factor...
Moderní metody hodnocení stávajících dodavatelů a dodavatelů vybraných zákazníkem pro malé a střední podniky
Modern methods of evaluation existing suppliers and suppliers selected by customer for small and medium-sized companies
Marie Jurová, Ekaterina Sutormina
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 199-208 | DOI: 10.11118/actaun201058060199
On existing conditions on global market (almost identical quality, almost identical purchasing values) companies have to definite the total rating of importance of evaluative criteria. In post-crisis period the problem of suppliers' evaluation is one of the biggest, because companies had to use all resources and all possibilities to develop their own business. Many authors wrote about collaborative planning and warehousing as one of possibilities to optimization work inside supply chain. For this paper define small and medium-sized enterprises (SME) as enterprises with the size of maximum 250 employers.In literature was read we couldn't find information...
POPTÁVKA PO PENĚZÍCH V KEYNESIÁNSKÝCH A POSTKEYNESIÁNSKÝCH KONCEPTECH - PŘÍKLAD ČESKÉ REPUBLIKY A EUROZÓNY
Money Demand and its Keynesian and Postkeynesian Concepts - case of the Czech Republic
Svatopluk Kapounek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 209-226 | DOI: 10.11118/actaun201058060209
Money exogeneity, stable money demand and its interest rates elasticity is basic condition of central banks' monetary policy implementation and efficiency. The stable money demand function ensures that the money supply would have predictable impact on the macroeconomic variables such as inflation and real economic growth.This article deals with the money demand estimation under the keynesisan and postkeynesian theoretical approaches. Although central banks may have certain control over the money supply, they cannot fix the stock of money in a country, caused by multiplier effect of deposits. Different trends in monetary aggregates fluctuation contribute...
Vnímanie krajiny pôvodu potravín slovenským spotrebiteľom
Perception of food origin by the Slovak consumer
Katarína Kleinová, Juraj Neománi
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 227-234 | DOI: 10.11118/actaun201058060227
In many product categories is one of the factors influencing consumer behaviour also the country of origin what is the main goal of this article. Consumers are influenced by their own origin, by experiences with domestic and foreign products and stereotyped ideas about quality and reliability of products from other countries. The results of many marketing studies have concluded that the evaluation of products is significantly influenced by knowledge of where the products were produced. However, when directly analysing the importance of country of origin in the purchase decision, buyers mostly minimize its impact. They want to look like logical or rational...
Výzkum time managementu a manažerských aktivit: Vrchní a staniční sestry
Reported time-management of work and managerial activities: Head and department nurses
Tomáš Kotrba
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 235-244 | DOI: 10.11118/actaun201058060235
Here the author presents results of a nursing time-management questionnaire research from seven hospitals in the Czech Republic. Target subjects were department and head nurses. Questionnaires were distributed and collected between Nov. 2009 and Dec. 2009 and were completed by 147 respondents. The aim of this study was to evaluate and analyze reported time management by department and head nurses in performing their managerial duties. Nurses were asked about their allocation of regular shift hours versus additional managerial task hours. Findings were compared between hospitals. The research was made possible through the informational system RELA....
Model hodnocení úspěšnosti malých a středních podniků v procesu internacionalizace
Model for assessing the success of SMEs in the internationalization process
Lea Kubíčková, Aleš Peprný, Šárka Nováková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 245-252 | DOI: 10.11118/actaun201058060245
The paper deals with evaluating the success of small and medium-sized companies in internationalization process. The process of internationalization is defined in the literature in a many ways; there is a countless variety of different approaches and models of internationalization process of firms. Like all processes in the firm also the internationalization process is accompanied by risks. For risk management it is important to know what the key factors of success are in the international arena. In this article is presented a simple evaluation model that could be used by SMEs to determine not only how strong are they compared to competitors, but also...
MINIMÁLNÍ MZDA V ČESKÝCH PODNICÍCH
The minimum wage in the Czech enterprises
Eva Lajtkepová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 253-258 | DOI: 10.11118/actaun201058060253
Although the statutory minimum wage is not a new category, in the Czech Republic we encounter the definition and regulation of a minimum wage for the first time in the 1990 amendment to Act No. 65/1965 Coll., the Labour Code. The specific amount of the minimum wage and the conditions of its operation were then subsequently determined by government regulation in February 1991. Since that time, the value of minimum wage has been adjusted fifteenth times (the last increase was in January 2007).The aim of this article is to present selected results of two researches of acceptance of the statutory minimum wage by Czech enterprises. The first research...
PŘÍSTUPY K HODNOCENÍ ZMĚN KAPITÁLOVÉ STRUKTURY PRŮMYSLOVÝCH ODVĚTVÍ
Approaches to evaluation of changes in capital structure in industrial branches
Martin Landa, Dana Martinovičová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 259-268 | DOI: 10.11118/actaun201058060259
Capital structure is described as a relation between equity and debts while the mutual consequences among items of company's assets and resources employed as well as the cost of capital are also taken into account. Both, the theory and practice, at evaluation of approaches to capital structure are focused on creation and optimization of capital structure. Relatively less frequent approach is the analysis of a state and of changes in capital structure on the level of whole business branch. But on this basis, it is possible to investigate some "average" approaches to selection of financial resources. At capital structure optimization (the proportion...
Kvalitativní modelování makroekonomických indikátorů pro predikci vývoje odvětví
Qualitative modelling macroeconomics indicators for prediction of progress branch
Jiří Luňáček, Dana Martinovičová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 269-278 | DOI: 10.11118/actaun201058060269
A qualitative modelling philosophy has been developed in an effort to produce a general and reasonably unified common sense approach to the modelling of unique, complex and unsteady state systems. Economics, Ecology, Sociology and Politics are sciences, which study such systems. An integration of sub models from those sciences into supermodels is inevitable if realistic decision making tasks are analysed. Therefore conventional formal tools (e.g. statistics) cannot be correctly applied because of lack of information. Qualitative variables are quantified using three values only - positive (increasing), zero (constant) and negative (decreasing). Knowledge...
PROSTOROVÉ MODELOVÁNÍ PŘEDPOKLADŮ ROZVOJE CESTOVNÍHO RUCHU S VYUŽITÍM GEOGRAFICKÝCH INFORMAČNÍCH TECHNOLOGIÍ
Spatial modelling of assumption of tourism development with geographic IT using
Jitka Machalová, Ida Vajčnerová, Kateřina Ryglová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 279-294 | DOI: 10.11118/actaun201058060279
The aim of this article is to show the possibilities of spatial modelling and analysing of assumptions of tourism development in the Czech Republic with the objective to make decision-making processes in tourism easier and more efficient (for companies, clients as well as destination managements). The development and placement of tourism depend on the factors (conditions) that influence its application in specific areas. These factors are usually divided into three groups: selective, localization and realization. Tourism is inseparably connected with space - countryside. The countryside can be modelled and consecutively analysed by the means of geographical...
Principy znovupoužitelnosti podnikových dokumentů založených na XML
Principles of reusability of XML-based enterprise documents
Roman Malo
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 295-302 | DOI: 10.11118/actaun201058060295
XML (Extensible Markup Language) represents one of flexible platforms for processing enterprise documents. Its simple syntax and powerful software infrastructure for processing this type of documents is a guarantee for high interoperability of individual documents. XML is today one of technologies influencing all aspects of ICT area.In the paper questions and basic principles of reusing XML-based documents are described in the field of enterprise documents. If we use XML databases or XML data types for storing these types of documents then partial redundancy could be expected due to possible documents' similarity. This similarity can be found especially...
IDENTIFIKACE ZDROJŮ VÝKYVŮ VYBRANÝCH SLOŽEK TVOŘÍCÍCH SPOTŘEBU DOMÁCNOSTÍ
The identification the sources of fluctuations in the chosen constituents forming the household consumption
Radka Martináková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 303-318 | DOI: 10.11118/actaun201058060303
The aim of the following piece is to identify sources of the fluctuations in household consumption in components of consumption expenditure, which affect the overall household consumtion the most. In relation to my described aim, I will carry out an analysis of the business cycle, modelled on the values of final consumtion during 1999-2009. Next to the cycle analysis, using the Hodrick-Prescott filter, de-trending will be carried out and the growth cyclus obtained will be further dated.Continuing, an analysis of household expenditure and consumption in Czech republic will be carried out analogically in comparable periods of time. The next step...
VYHODNOCENÍ STUDIE BARIÉR OVLIVŇUJÍCÍCH ZAVÁDĚNÍ A FUNGOVÁNÍ ENVIRONMENTÁLNÍHO MANAŽERSKÉHO ÚČETNICTVÍ
Evaluation studies of EMA implementation's barriers in business practice
Petra Mísařová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 319-328 | DOI: 10.11118/actaun201058060319
Environmental Management Accounting (EMA) is a system, which collects, records, evaluates and disseminates information about environmentally induced financial impacts and environmental impacts of the system itself. EMA is an important source of information for decision-making processes such as management of an organization, for EMS or environmental reporting. Identified barriers were included in the study which was conducted in three phases - in organizations espousing to Responsible Care, in selected companies with ISO 14000 and in companies with environmental management systems, validated by European EMAS. In early 2010 research was completed in...
VNÍMANIE KVALITY JEDLÝCH OLEJOV SPOTREBITEĽMI V SR
Consumer perception of eatable oils quality in SR
Ľudmila Nagyová, Patrik Rovný, Jana Stávková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 329-334 | DOI: 10.11118/actaun201058060329
The aim of the paper is to highlight the perception of the quality of edible oils and preferences of the Slovak consumers for the oil purchase as well as the factors that can affect the purchase of oil, respectively the consumer decision-making. In order to obtain primary data was used the method of questionnaire investigation. In the questionnaire research there were 664 respondents from all over Slovakia involved. The results of marketing research showed the different approaches to assessing the quality by Slovak consumers. Nearly 54% of respondents connect the food quality with health certificate, high-quality ingredients and freshness. Brand quality...
ODMĚŇOVÁNÍ SPOLEČNÍKŮ SPOLEČNOSTI S RUČENÍM OMEZENÝM S OHLEDEM NA VÝŠI ZÁKLADU PRO VÝPOČET DŮCHODU
Remuneration of limited partners with regard to the base for retirement pension
Milena Otavová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 335-344 | DOI: 10.11118/actaun201058060335
The papes deals with possible forms of the remuneration of limited partner. There are defined differences between types of his incomes (remuneration) such as dividend, remuneration and wage, in relation to czech tax law. With the aid of calculation was determined their combination, both in light of maximum his after-payment-tax income with the inclusion of payments of social and medical insurence, and with respect to computing base for his future retirement pension. The comparison of the forms of the remuneration of limited partner was performed by using the model situations. Models were configured to represent the possible ways of the remuneration...
UPLATŇOVÁNÍ DPH U SLUŽEB CESTOVNÍHO RUCHU NA ZÁKLADĚ ČESKÉ A EVROPSKÉ DAŇOVÉ LEGISLATIVY A NÁVRH ZMĚN V ČESKÉM ZÁKONĚ O DPH
VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law
Milena Otavová, Veronika Sobotková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 345-354 | DOI: 10.11118/actaun201058060345
The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter "value-added tax law") should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the...
CYKLIČNOST PRŮMYSLOVÉ VÝROBY V KONTEXTU ČASOVÉ A FREKVENČNÍ DOMÉNY
Cyclicality of industrial production in the context of time and frequency domain
Jitka Poměnková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 355-368 | DOI: 10.11118/actaun201058060355
Presented paper is focused on evaluation of cyclical behaviour of industrial production of the Czech Republic in time and frequency domain. Analyses in both domains are done in the context of commonly used detrending techniques necessary for obtaining growth business cycle. In the case of time domain analysis, the length of existing cycles is calculated on the basis of dating method application, i.e. right and left version of naive rules as well as Bry-Boschan algorithm. In the case of frequency domain, estimate of the spectra using periodogram and autoregressive process with optimum lag are used. In the time domain evaluation of the unity of the results...
Evaluace binárních klasifikačních úloh v ekonomické predikci
The evaluation of binary classification tasks in economical prediction
Martin Pokorný
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 369-378 | DOI: 10.11118/actaun201058060369
In the area of economical classification tasks, the accuracy maximization is often used to evaluate classifier performance. Accuracy maximization (or error rate minimization) suffers from the assumption of equal positive and negative error costs. Furthermore, accuracy is not able to express true classifier performance under skewed class distribution. Due to these limitations, the use of accuracy on real tasks is questionable. In a real binary classification task, the difference between the costs of positive and negative error is usually critical. To overcome this issue, the Receiver Operating Characteristic (ROC) method in relation to decision-analytic...
ANALÝZA VÝVOJE A NÁVRH SYSTÉMOVÉHO ŘEŠENÍ ZEMĚDĚLSKÉHO POJIŠTĚNÍ V ČESKÉ REPUBLICE
Development analysis and a system solution design for agricultural insurance in CR
Marie Prášilová, Pavla Hošková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 379-388 | DOI: 10.11118/actaun201058060379
Agricultural insurance is a sophisticated device for elimination of some risks in the agricultural production. In spite of its important role, its level is still unsatisfactory. The analyses carried out so far, demonstrated an astonishing drop in the volume of insurance premiums prescribed for the agricultural insurance commodity during 1991-1995. The second half of the Nineties brought a stagnation in its levels and the situation has not been changed so far. Since 2000 the State keeps supporting directly or indirectly the agricultural insurance by means of subsidies. Currently the support materializes through the PGRLF. In spite of this, the current...
Vývoj nástroje pro vyhledávání geodat
On development of search engine for geodata
David Procházka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 389-398 | DOI: 10.11118/actaun201058060389
Effective management and sharing of geodata is one of the priorities of the European Union (INSPIRE activity) and companies all around the world. Many different companies and organisations publish their geodata using web mapping services. This situation leads to a multiple publishing of similar or completely same geodata. On the other hand, there is frequently a problem how to determine an appropriate mapserver with the required data. This paper presents a geodata search engine which solves the problem how to access geodata more effectively. Presented solution aggregates data from the different mapservers and provides an interface according to the...
FORMALIZACE PODNIKOVÝCH PRAVIDEL PRO INFORMAČNÍ SYSTÉMY
Business rules formalisation for information systems
Ivana Rábová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 399-406 | DOI: 10.11118/actaun201058060399
The article deals with relation business rules and business applications and describes a number of structures for support of information systems implementation and customization. Particular formats of structure are different according to different type of business rules.We arise from model of enterprise architecture that is a significant document of all what happens in business and serves for blueprint and facilitates of managers decisions. Most complicated part of enterprise architecture is business rule. When we gain its accurate formulation and when we achieve to formalize and to store business rule in special repository we can manage it actualize...
INDEX SHODY HOSPODÁŘSKÉHO CYKLU ČESKÉ REPUBLIKY A VYBRANÝCH ZEMÍ STŘEDNÍ A VÝCHODNÍ EVROPY S EUROZÓNOU
The Concordance Index of the Business Cycles in the Czech Republic and other selected Central and Eastern Europen Countries and the Eurozone
Petr Rozmahel, Nikola Najman
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 407-414 | DOI: 10.11118/actaun201058060407
The paper deals with the evaluation of the preparedness of the Czech Republic and other candidate countries to join the Eurozone. The main goal is to asses the level of business cycle similarity in the selected Eurozone member and candidate countries using the Concordance index. Business cycle similarity belongs among the criteria defined within the theory of optimum currency areas. The first order differencing procedure, Hodrick-Prescott filter and Christiano-Fitzgerald band pass filter were used to identify the classical and growth GDP cycles. The results show that the Czech Republic belongs among the states with relatively high level of concordance...
Vliv kompetencí na hodnotu společnosti
The effects of competencies on the company value
Kamila Růžičková, Petr Novák
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 415-420 | DOI: 10.11118/actaun201058060415
Competent management of a company is an important generator of a company value. The aim of the article is to provide detailed academic discussion of the human capital potential and its effects on the value of the company. Attention is paid especially to the definition of the human resources in this context and possible measurability, assuming what can be measured, can be increased. Although the company value can be measured by financial analyses tools, we have in the article moved on to the empirical dimension and provide a theoretical framework of the represented issue. Firstly, we stressed the importance of knowledge in the society of today, secondly,...
EXPERIMENTÁLNÍ STANOVENÍ PARAMETRŮ VYBRANÝCH PRVKŮ DOKUMENTŮ Z RASTROVÝCH GRAFICKÝCH ZDROJŮ
Experimental determination of chosen document elements parameters from raster graphics sources
Jiří Rybička, Dagmar Kelnarová, Petra Talandová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 421-432 | DOI: 10.11118/actaun201058060421
Visual appearance of documents and their formal quality is considered to be as important as the content quality. Formal and typographical quality of documents can be evaluated by an automated system that processes raster images of documents. A document is described by a formal model that treats a page as an object and also as a set of elements, whereas page elements include text and graphic object. All elements are described by their parameters depending on elements' type. For future evaluation, mainly text objects are important. This paper describes the experimental determination of chosen document elements parameters from raster images. Techniques...
SPECIFIKACE SPOKOJENOSTI ZÁKAZNÍKA V OBLASTI CESTOVNÍHO RUCHU S VYUŽITÍM NÁSTROJŮ GEOGRAFICKÝCH INFORMAČNÍCH TECHNOLOGIÍ
The specification of consumer satisfaction in tourism with the use of geographic IT tools
Kateřina Ryglová, Jitka Machalová, Ida Vajčnerová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 433-444 | DOI: 10.11118/actaun201058060433
Tourism is globally considered to be one of the most prospective and dynamic economic branches. However, with respect to highly competitive environment of tourism it has to be professionally organized and managed. The presented article aims to show possibilities of interconnecting marketing tools with the potential of spatial modelling with the objective of making decision-making processes in tourism easier and more efficient (for companies, clients as well as destination managements). The paper deals with the modification of the customer satisfaction measurement model in tourism with possibilities of spatial modelling tools. In the publication the...
The socio-economic factors affecting the development of agricultural land market in Poland
Alina Sikorska
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 445-452 | DOI: 10.11118/actaun201058060445
The study is aimed at the analysis of the situation in the agricultural land market in Poland, including the identification and description of factors affecting the turnover and rules governing trade in agricultural land and the influence of the Agricultural Property Agency on the supply and demand relationships in trade in agricultural land. The main and critical factors affecting the demand-supply relations in the market are identified.
KOMPARACE VLIVU APLIKACE PRAVIDEL NÍZKÉ KAPITALIZACE NA DAŇOVÉ ZATÍŽENÍ POPLATNÍKA ČESKÉ REPUBLIKY S OHLEDEM NA LEGISLATIVNÍ VYMEZENÍ SPOJENÝCH OSOB
Comparing the effect of the application of thin capitalization rules on the tax burden of taxpayers in the Czech Republic with respect to detailed definition of joint persons
Veronika Sobotková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 453-464 | DOI: 10.11118/actaun201058060453
Thin capitalization rules were introduced in the Czech law on income tax in 1993. During the time of their existence in the law, they however passed through numerous changes, which resulted in a non-uniform exercise of the rules and caused legislative chaos. Due to these reasons, lawmakers subjected them to an essential transformation in 2009 in effort to adjust a stricter regime for the application of thin capitalization rules and to enact their uniform assertion in all credit and loan contracts including annexes regardless of closing date from the beginning of taxing period 2010. In this connexion, a uniform definition was stipulated of joint persons...
Převodní ceny a česká daňová politika
Transfer pricing and the Czech tax policy
Veronika Solilová, Veronika Sobotková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 465-472 | DOI: 10.11118/actaun201058060465
The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime through transfer pricing rules. Transfer pricing as one of the important areas of international taxes determines how the profits of the multinational enterprises are split between the jurisdictions in which they operate and which countries get to tax those profits. This situation may affect the global budget of the multinational enterprises and the tax revenues of the jurisdictions.This paper is focused...
ANALÝZA SYSTÉMŮ ODMĚŇOVÁNÍ V MALÝCH A STŘEDNÍCH PODNICÍCH
Analysis of remuneration systems in small and medium enterprises
Marie Staňková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 473-482 | DOI: 10.11118/actaun201058060473
Submitted article is focused on the problem of employees' remuneration. It investigates the importance of remuneration systems at management of companies. The article deals with factors influencing employees, their motivation for reaching company's goals, and with company remuneration systems as well. The observed topic was, is and will be still actual because increasing of employees' performance in connection with concurrent effort for quality employees maintenance is very demanding managerial task in every stage of company's development. Last, but not the least, it is necessary to realize that remuneration systems should lead not only to increase...
Vzdělání jako determinanta příjmové situace spotřebitele
Education as an income situation determinant of a consumer
Ladislav Stejskal, Jana Stávková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 483-490 | DOI: 10.11118/actaun201058060483
The article is focused on an analysis of educational attainment of an individual and income situation of their household. At the beginning, a compendious summary of secondary sources is introduced. It resumes data supporting and contradicting the hypothesis about education as a determinant of an income situation. The preliminary theses analysis is performed by results quantification of a project called European Union - Statistics on Income and Living Conditions (EU-SILC). Aim of the paper is to verify the input thesis assumed from secondary resources. The thesis concerns the direct proportion between a level of education achieved and level of financial...
Velikost a struktura efektu z rozsahu ve výnosové a nákladové funkci
Size and structure of return to scale in revenue function and cost function
František Střeleček, Jana Lososová, Radek Zdeněk
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 491-502 | DOI: 10.11118/actaun201058060491
Common revenue function expressing the relation of the profit/loss to costs is composed analytically so that it is not instructive enough to analyse the return to scale based on a comparison of results in two different periods. This function is influenced by fixed cost and its production utilization, change of profit due to an extensive increase of output and variable cost's size and efficiency. Each stage of the revenue function has specified relation of the above mentioned cost items. According to their relation the economy in each stage of the revenue function is derived. It is possible to use these analyses to optimize output regarding the profit/loss...
Analýza konkurenceschopnosti českého agrárního zahraničního obchodu v rámci světového agrárního trhu a v rámci agrárního trhu zemí EU27
Competitiveness analysis of Czech agrarian foreign trade in the context of world agrarian market and agrarian trade of EU-27 countries
Miroslav Svatoš, Luboš Smutka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 503-514 | DOI: 10.11118/actaun201058060503
This paper analyses the commodity structure of Czech (CR) agrarian trade in relation to the EU countries. An emphasis is put on comparative advantages of particular aggregations from the view-point of their application on the EU internal market. This analysis is based on an evaluation of comparative advantages by means of a modified Balassa index. It is studied in two stages, for the internal EU market and the world market. The analysis results are then shown in a graph. Subsequently, the authors implement an idea arising from a BCG matrix on the results of the graphic presentation. The aim is to identify those aggregations (SITC, rev. 3) which are...
SUBJEKTIVNÍ HODNOCENÍ ŽIVOTNÍCH PODMÍNEK OBYVATELSTVA V REGIONECH ČR
Subjective assessment of living conditions of population in regions CR
Libuše Svatošová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 515-522 | DOI: 10.11118/actaun201058060515
The conditions of life and the levels of living of the population present one of the most important indicators of the overall economic development of a given geographic area. Recording and assessment of trends in this domain offers an important information as the strategical management and decision making about regional development are concerned.. Assessment of the state of levels of living then presents a comparatively complex task, because containing a very broad system of indicators, containing a very broad system of indicators of both the quantitative and qualitative nature. The official statistics are aimed at quantifying and univariate analysis...
PRÁVO UŽÍVÁNÍ MAJETKU A JEHO VYKAZOVÁNÍ V SOULADU S PRINCIPY MEZINÁRODNÍCH ÚČETNÍCH STANDARDŮ
Reporting of right-to-use according to International Accounting standards Principles
Patrik Svoboda
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 523-532 | DOI: 10.11118/actaun201058060523
The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting these facts are analyzed in this paper. At first the attention...
ANALÝZA CENOVÝCH INTERAKCÍ MEZI ČESKÝM A SVĚTOVÝM TRHEM S POTRAVINÁŘSKOU PŠENICÍ
Analysis of price interactions between Czech and world wheat markets
Pavel Syrovátka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 533-542 | DOI: 10.11118/actaun201058060533
The paper is focused on the analysis of the price interactions between the Czech and world markets for the wheat. The long-term interactions of the wheat market prices were tested by means of the co-integration analysis (Engle-Granger test). The dynamic autoregressive model developed by the author was used for evaluation of the short-term price interactions. Monthly time series of the market prices from January 1995 till April 2010 were obtained from the Czech Statistical Office and the International Monetary Fund. The results of the co-integration analysis showed, that the price dynamics in the world wheat market does not have a long-term impact on...
Strategický marketingový management podniku - synergický přístup a tvorba hodnoty
Company strategic marketing management - synergic approach and value creating
Iveta Šimberová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 543-552 | DOI: 10.11118/actaun201058060543
The paper aims to introduce a synergic approach to the strategic marketing management, which appears to be a challenge with respect to enhancing competitiveness of industrial companies in a small open economy. The potential of these companies consists in managing relations with the key stakeholders, which by means of effective establishing, maintaining and terminating of the mutual relations leads to developing of marketing networks, enables more effective tradeability of their offers, besides domestic embracing also global markets. The success of these relationships depends on the quantity and quality of mutual exchanges and in particular on the strengthening...
MOŽNOSTI DISTRIBUCE VÍNA DROBNÉHO VINAŘE KE KONEČNÉMU SPOTŘEBITELI
Distribution alternatives for a small wine-producer
Radka Šperková, Jiří Duda
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 553-562 | DOI: 10.11118/actaun201058060553
Distribution can be defined as a way of goods from producer to consumer. In wine production industry there exist several distribution channels, through which wine is distributed to the final consumer. Aim of this paper is to identify and compare advantages and disadvantages of particular distribution channels for wine sales related to a small wine-producer.Distribution of wine to the final consumer is done through dealers represented by retail chains, specialized wine-shops, hotels, and restaurants. In a smaller scale it is done through internet sales, own outlets and wine auctions. According to the research of Focus agency, Marketing & Social...
ZHODNOCENÍ PŘÍSTUPŮ KE KATEGORIZACI INOVACÍ
Evaluation of approaches to definition of innovations
Jakub Tabas, Josef Polák, Michaela Beranová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 563-570 | DOI: 10.11118/actaun201058060563
Currently innovations are necessary elements of economic growth and competitiveness of companies as well as they are necessary elements of global sustainable development. Even though it is possible to find a wide rouge of definitions of innovation but every one of them is based on different requirements. The aim of submitted article is to compare different approaches to definition of the content of innovation. The authors compare various definitions here and by use of analysis and synthesis, they determine important common elements which are possible to be found in various forms in a number of existing definitions. Then, these elements are compiled...
PROBLÉM DUÁLNÍ STRUKTURY ZEMĚDĚLSKÝCH PODNIKŮ V EVROPSKÝCH TRANZITIVNÍCH EKONOMIKÁCH
Problem of the dual structure of farms in European transition economies
Vojtěch Tamáš
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 571-578 | DOI: 10.11118/actaun201058060571
This paper deals with the dual farm structure, with a closer focus on the transitional economies of the EU. There are characterized and analyzed the factors which have a significant impact on both small family farms and the large agricultural enterprises. The part of the analysis is also the demonstration of these factors in transition economies, where the changes manifest themselves most strongly in present agribusiness. Assumptions of the development for agriculture in the early transition period significantly differed from the subsequent actual development of this sector in transition economies. Present a very diverse structure of agricultural holdings...
SROVNÁNÍ POUŽITELNOSTI NEURONOVÝCH SÍTÍ A CLUSTEROVACÍCH METOD NA PŘÍKLADU KLASIFIKACE FINANČNÍ SITUACE PODNIKU
Comparison of the applicability of neural networks and cluster classification methods on the example company's financial situation
Oldřich Trenz, Vladimír Konečný
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 579-586 | DOI: 10.11118/actaun201058060579
The paper is focused on comparing the classification ability of the model with self-learning neutral network and methods from cluster analysis. The emphasis is particularly on the comparison of different approaches to a specific application example of the commitment, the classification of then financial situation. The aim is to critically evaluate different approaches at the level of application and deployment options.The verify the classification capability of the different approaches were used financial data from the database "Credit Info", in particular data describing the financial situation of the two hundred eleven farms of homogeneous and...
Demands for business activities in Chinese people's Republic
Oldřich Tvrdoň, Radmila Presová, Andrea Živělová, Iva Konečná
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 587-596 | DOI: 10.11118/actaun201058060587
The article deals with the possibilities of doing business on Chinese market typical for its geographical spaciousness and populousness. There is also included an overview of China's position in relation to 12 selected EU-countries. It is shown that four of 12 selected countries (Hungary, Slovakia, United Kingdom and Poland) do not export to China while People's Republic of China exports into all 12 countries. Dividing the exports to China between the counties, Netherlands stands on the top with the share of 11.54% while Austria participates on the total exports only by 2.47%. In relation to the Czech Republic, China's share on its imports is 10.05%,...
SWOT ANALÝZA KONKURENCIESCHOPNOSTI ODVETVIA OVOCIA A ZELENINY VYKONANÁ MULTIDIMENZIONÁLNYM ŠKÁLOVANÍM
SWOT analysis of the competitiveness of fruit and vegetables sector performed by multidimensional scaling
Eva Uhrinčaťová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 597-606 | DOI: 10.11118/actaun201058060597
We present a SWOT analysis of the competitiveness of fruit and vegetables sector carried out by multidimensional scaling. Those present in view of the original methodology and given the obtained results. Identification of criteria for distinguishing objects in a multidimensional scaling was carried out by questionnaire investigation for representative firms. Perception of indicators in groups of "strengths" and "weaknesses" refers to a holistic concept in the minds of respondents - respondents do not separate from context of each particular technology and direct components of production and trading process. This perception determines the need for holistic...
PŘÍSTUPY K MANAGEMENTU KVALITY VE SLUŽBÁCH CESTOVNÍHO RUCHU
Approaches to the quality management in tourism services
Ida Vajčnerová, Kateřina Ryglová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 607-612 | DOI: 10.11118/actaun201058060607
The paper focuses on the systems of quality used in tourism services. It introduces approaches based on observing facility standards that are used in the Czech Republic in the area of accommodation and boarding services (Hotelstars, HACAP), then ISO standards of 9000 group and the systems of complex quality management. Within the frame of complex quality management it deals with the model of exceptionality EFQM (European Foundation for Quality Management) and the European integrated system of quality IQM (Integrated Quality Management) in more detail. The necessity to support the quality of tourism services is pointed out in the paper, as well as to...
ROZBOR AKTUÁLNÍHO VÝVOJE TRHU ZEMĚDĚLSKÉHO POJIŠTĚNÍ V ČESKÉ REPUBLICE
Development of the agricultural insurance market in the Czech Republic
Eva Vávrová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 613-624 | DOI: 10.11118/actaun201058060613
Proactive approach to risk management of agriculture companies is the way to ensure the efficiency of agricultural production even affected by natural disasters, to ensure the continuity of agricultural business and ultimately affect the level of development of rural regions. The instrument that solves the problem of reduction and elimination of risks associated with agricultural production is a systemic approach to the insurance of agricultural production, both crop insurance and livestock insurance, linked to a support program for SME in agriculture.This presented paper aims to identify and discuss the possibility of eliminating risks possibly...
VYUŽITÍ SAMOORGANIZUJÍCÍ SE NEURONOVÉ SÍTĚ PRO HODNOCENÍ CHOVÁNÍ SPOTŘEBITELE
Usage of self-organizing neural networks in evaluation of consumer behaviour
Jana Weinlichová, Jiří Fejfar
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 625-632 | DOI: 10.11118/actaun201058060625
This article deals with evaluation of consumer data by Artificial Intelligence methods. In methodical part there are described learning algorithms for Kohonen maps on the principle of supervised learning, unsupervised learning and semi-supervised learning. The principles of supervised learning and unsupervised learning are compared. On base of binding conditions of these principles there is pointed out an advantage of semi-supervised learning. Three algorithms are described for the semi-supervised learning: label propagation, self-training and co-training. Especially usage of co-training in Kohonen map learning seems to be promising point of other...
Postavení a vývoj nezávislého obchodu s potravinami a jeho predikce na českém trhu
Position and development of the food independent trade and its prediction on Czech market
Marek Záboj
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 633-640 | DOI: 10.11118/actaun201058060633
The paper deals with a problem of independent trade in Czech Republic which means small and medium sized retail and wholesale enterprises without capital linkage to big companies abroad. It is especially focused on Czech food sellers trying to compete against transnational companies entering and operating on Czech market. One of possibilities how to face geographically and financially strong subjects is vertical cooperation and creation trade alliances. It means joining individual small and medium sized wholesalers and retailers into one association representing all members. Main advantages of these cooperative structures are lower purchase costs due...
Výzkum kritérií hodnocení podnikatelských projektů ze strany společností investujících Private Equity a Venture kapitál v ČR
Private equity and venture capitalists' investment criteria in the Czech Republic
Marek Zinecker, Jaroslava Rajchlová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 641-652 | DOI: 10.11118/actaun201058060641
For investment decision making to be rational, the existence of investment criteria is required. In the theory of financial management, the effectiveness of investment is traditionally judged by the degree to which an investment proposal contributes to achieving the main financial goal of business, i.e. market value maximization of the firm.So far, potential businesses for Private Equity and Venture Capital financing in the Czech Republic have not had information regarding investment criteria and their significance, when considered by investors, at their disposal, which is due to absence of relevant research results.This article presents results...
TEORETICKÉ ASPEKTY METODIKY ANALÝZY RIZIK VE VYBRANÉM PODNIKATELSKÉM SUBJEKTU
The theoretical aspects of the methodology of risk analysis in chosen business enterprise
Josef Zrůst, Tomáš Pyšný
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 653-660 | DOI: 10.11118/actaun201058060653
The risk, crisis, crisis management, crisis regulation and risk management are currently often used terms. It is late to search a cause of crisis in time, when the crisis had broken out and their destructive effects are displaying. It is more suitable to focus on preventive control of business assets.The goal of this article is to suggest a methodical process of risk analysis with focus on protection of carrying business assets. The suggested methodical process of the analysis comes out a persuasion that primary attention is needed to give a protection of carrying business assets. Carrying assets are those which create potentials of business success...
Vliv liberalizace obchodu na syrské zemědělství
The effect of trade liberalisation on Syrian agriculture
Basel Abbas, P. Procházka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 665-672 | DOI: 10.11118/actaun201058060665
Syrian agricultural policy should be characterized by a high level of government intervention, including fixed prices, government monopoly in strategic crop marketing, government distribution of industrial fertilizers, significant barriers on food and agricultural commodities import and so on. Although there were certain changes and liberalization in this area during several last years, the Syrian agriculture remains as the most regulated sector of national economy in Near east and northern Africa.On the other hand, we may state the fact that Syrian governmental agriculture policy was successful considering so called strategic crops most of all...
SPECIFIKA FINANČNÍHO ŘÍZENÍ HOLDINGU PŘI ŘÍZENÍ PENĚŽNÍCH TOKŮ
Specifics of financial management of holdings when managing cash-flow
David Ficbauer
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 673-680 | DOI: 10.11118/actaun201058060673
Concentration and cooperation belong to the main attributes of the modern business life. Business competition makes the start of a new business more difficult. Just the moment of concentration and cooperation can make the break to the new business easier. This can be achieved by including new businesses into holding companies.Basically there are two ways how to do a business. These depend on whether company carries out many lines of business or on the amount of asset. The first way is to cover everything with one enterprise and thus to create one accounting unit. The second way is based on a foundation of a holding structure with subsidiaries and...
POJETÍ PROFESIONÁLNÍHO MANAŽERA V ČESKÉ REPUBLICE
Professional manager conception in the Czech Republic
Petr Novák
Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 681-686 | DOI: 10.11118/actaun201058060681
The paper deals with the conception of the professional manager. In the current Czech management environment the terms of professionalism and professional manager are not defined, understood and respect properly. The paper was written on the basis of a primary research among 112 middle and top managers in the Czech Republic.The beginning of the paper focuses on the introduction of the method used for the research and then follows the evaluation process of the respondents' answers. These answers were noticed and transformed into the electronic form for the subsequent evaluation process, which is described in detail in the results part. The categories...