Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 (vol. 59), issue 4

Production and consumption of vegetables in Republic of Yemen

Tarish H. Al-Gahaifi, Jaroslav Světlík

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 9-18 | DOI: 10.11118/actaun201159040009  

The main aim of the article is to understand the trend in production and consumption vegetables in Republic of Yemen within the period 1995-2009, and understand distribution of vegetables production in the country by governorate. The authors analyze and interpret the data of the Ministry of agriculture and irrigation in the Republic of Yemen about the production and Available for consumption of vegetables in the form of secondary analysis during the mentioned period. Based on the result obtained, it was concluded that production of vegetables concentrated in six governorates (Hodeidah, Sana'a, Dhamar, Ibb, Taiz and Marib), represented 73.09 percent...

Economic and regional consequences of direct payments under the current CAP philosophy

Věra Bečvářová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 19-26 | DOI: 10.11118/actaun201159040019  

The paper deals with one of the key instruments of the actual EU Common Agricultural Policy (the CAP), the direct payments. The economic as well as the regional implications of application for direct payments in the CAP strategy are evaluated there. The study deals with the economic costs, direct and indirect effects of such type of subsidy in general and a demonstration thereof in the context of the development of the European model of agriculture. Based on the economic principle of this type of transfer evalution, the processes of the income redistribution in the framework of global/common policy in general is characterized. It explains the causes...

General approach to the IFRS and US GAAP convergence

Hana Bohušová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 27-36 | DOI: 10.11118/actaun201159040027  

Two most significant organizations in the field of financial reporting regulation setters in the world - the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB - IASB Convergence. The most significant difference between the US GAAP and IFRSs is in the area of the general approach. The IFRSs are based...

Agrarian foreign trade of the Czech Republic in the period of 2004-2008, competitiveness of commodities

Jaroslava Burianová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 37-42 | DOI: 10.11118/actaun201159040037  

The paper deals with agrarian foreign trade (AFT) of the Czech Republic during the period of 2004-2008. Distinct changes in the trade volume, but also changes in the net export structure were observed. The export is being assisted with a much larger trading area without customs restrictions but it is also exposed to a much tougher competition. A methodology that makes it possible to evaluate the competitiveness of individual commodities is described in the first part. A sequence of individual items from a total list of basic food goods was analyzed using chosen indicators - Balass indicator RCA (Revealed Comparative Advantage) as well as the Michaely...

Why and how to tax cigarettes?

Petr David

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 43-50 | DOI: 10.11118/actaun201159040043  

Objective of the article is to identify the functions and requirements an excise tax on cigarettes should fulfil, next also to calculate a model for the taxation of cigarettes in the Czech Republic with practical relevance, and to formulate recommendations for cigarette tax policy. Determining the role which should be fulfilled by cigarette excise taxes necessarily requires knowledge of the costs of cigarette consumption, which may be used to calculate the specific tax burden on cigarettes for the particular case of the Czech Republic and to formulate general conclusions and recommendations for cigarette tax policy. Cigarette excise taxes must primarily...

Analysis of foreign direct investment in the Czech Republic

Marcela Domesová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 51-62 | DOI: 10.11118/actaun201159040051  

The foreign direct investments are joined with the process of world globalisation. Foreign direct investments are carried out especially by multinational companies. The basic forms of the foreign direct investments are "greenfield" investments and "brownfield" investments in the form of the privatization. The Czech Republic has shown mass inflow of foreign direct investments since 1998. The aim of the paper is to evaluate the inflow of foreign direct investments in the context of the balance of payments and the evaluation their impact on the outside economic equilibrium and gross value added in the Czech Republic. The subject of the analysis is the...

Living and social standard of population in the regions of the Czech Republic

Jaroslav Dufek, Bohumil Minařík, Vlasta Nepivodová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 63-70 | DOI: 10.11118/actaun201159040063  

Living and social standard of the population of the regions of the Czech Republic has been assessed by means of six expert selected indicators. Characteristics of the levels and variability, correlation and regressive relations between the indicators were determined and the regions were divided into groups using cluster analysis. Based on the 4 main indicators selected by means of factor analysis, global scores of weighted standardised values of indicators of living and social standard of the population were calculated for the respective regions and the order of regions was established.

Conditions for making strategic alliances: The case of two enterprises from the South Moravian Region

Kristína Estélyiová, Vojtěch Koráb

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 71-78 | DOI: 10.11118/actaun201159040071  

This paper focuses on the study of the role and importance of strategic alliances for small and medium enterprises. The purpose of the paper is to point out the conditions for making these co-operative relationships. This study is based on expert literature, mainly in foreign languages, which offers a relatively detailed breakdown of this topic. The research itself contributes to enhancement of knowledge by summarising the key aspects of strategic co-operation and presentation of the approach of two Czech enterprises by means of a case study. The first case study presents a small business with a development and growth strategy based mainly on strategic...

The importance of the partnership and cooperation in the regional development exampled on Znojmo region

Miroslav Foret, Petr Klusáček

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 79-86 | DOI: 10.11118/actaun201159040079  

The article is based on the theoretical presumption that the successful and balanced spatial development at all hierarchical levels (local, regional, national, international) depends on close and effective partnership, cooperation and communication of many groups of the different actors. It brings own definition of partnership for local and regional development and there is included basic categorisation of different kind of partnerships as well. The importance of partnership and cooperation for territorial development is demonstrated on analyses of the concrete project from Znojmo region (project Moravian Wine Trails). The following part of the article...

Life quality evaluation in regions of the Czech Republic according to selected criteria using the DEA method

Jana Friebelová, Ludvík Friebel

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 87-96 | DOI: 10.11118/actaun201159040087  

Our work has several aims. We have evaluated the Quality of life of the districts (LAU 1 regions) in the Czech Republic, according to the selected criteria by the Data Envelopment Analysis (DEA) method. This method was initially proposed to evaluate the efficiency. In this paper the level of efficiency represents the level of life quality. The efficiency (quality of life) is in this case represented as a share of output in weighted sum of inputs. In other words, it represents a certain degree to which desirable output can offset undesirable indicators. Hence we have consider three types of input (the unemployment rate, criminality, as well as the specific...

Advertising as a possible determinant of private consumption

Ladislava Grochová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 97-104 | DOI: 10.11118/actaun201159040097  

Private consumption represents an important component of aggregate demand, i.e. private consumption becomes a significant aspect of GDP determination. The objective of this paper is to examine private consumption in terms of a potential short-run influence of advertising on private consumption as one of the factors that determine consumption. GDP (disposable personal income), interest rates, but also advertising may be considered as important factors that can accelerate the development or change the direction of development of private consumption. A debate on effects of these factors is carried on in the paper. Determinants of advertising expenses...

Analysis of life quality indicators in the area of natural resources in chosen micro-regions in the Czech Republic

Jaroslav Jánský

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 105-116 | DOI: 10.11118/actaun201159040105  

Approved strategy of sustainable development of the Czech Republic is based on three pillars of defensibility, namely social, economic and environmental. The paper is focused on the third pillar that includes field of natural resources. It is solved in municipalities of chosen micro-regions in the Czech Republic compared with level in particular regions. In term of chosen indicators it is concerned with the coefficient analysis of ecological stability of landscape.Furthermore in the paper there are analysed chosen problems in the sphere of environment protection in particular districts where chosen micro-regions are situated. Analysis of environment...

Segmentation of rural tourists in the Czech Republic

Andrea Jindrová, Ludmila Dömeová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 117-122 | DOI: 10.11118/actaun201159040117  

The aim of this article is to determine the features that characterize the domestic rural tourists in the Czech Republic and separate them into groups. In order to fulfill this goal, an inquiry survey and statistical analysis of obtained data were realized. The results verified our hypothesis that the demand is different for different type of tourists and we were able to define 3 types of tourists: traditional, active, and passive. The passive tourists search mainly for tranquillity and rest, in our research mainly older people preferring longer stays. The traditional tourists favour visiting of natural and cultural landmarks. The active tourists are...

Exploratory analysis of selected indicators of the Czech Republic regional labour markets

Bohumil Kába

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 123-128 | DOI: 10.11118/actaun201159040123  

This paper is focusing on the presentation of statistic exploratory procedures enabling the evaluation of the disparities in regional labour markets in the Czech Republic. Most of the data on labour markets are of multidimensional nature since both employment and unemployment can be described by a lot of various indicators offered by the Ministry of Labour and Social Affairs of the Czech Republic and by the Czech Statistical Office. An analysis of the data collected hence, has to employ multivariate statistical procedures. The choice of indicators in the study presented has been carried out such that it can represent the phenomena basically affecting...

The results of the "Survey of Employment" in the South Moravian Region in 2009

Ondřej Konečný

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 129-136 | DOI: 10.11118/actaun201159040129  

In the second half of 2008, significant impacts of the world economic crisis became evident in the Czech labour market. In 2009, employment and the number of vacancies gradually declined and the number of the unemployed continually increased. This paper aims to show the impact of the crisis on the development (2008-2009) of the structure of employment according to industries and sectors of national economy in South Moravia as revealed by the unique "Survey of Employment in the South Moravian Region on the date of 31 December 2009". This paper is a presentation of the general parameters of this survey - the number of companies participating in this...

Regional importance of forests and forestry for rural development

Václav Kupčák

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 137-142 | DOI: 10.11118/actaun201159040137  

In the rural area represents forest management the significant and often the sole source of job opportunities, especially in border areas of the Czech Republic. As the sector is forestry such an important participant of regional development, incl. location factors relation in the face of traceable processing branches. All this increases the social role of forestry and it is a factual fulfilling of specific social functions of forest management in the sense of strategic development documents.National forestry programs are considered as concepts for application of sustainable forest management in long-term improvement of competitiveness of forestry....

Efficiency of the building societies in the Czech Republic

Lukáš Leksovský, Daniel Stavárek

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 143-150 | DOI: 10.11118/actaun201159040143  

This paper is the first attempt to analyze efficiency of building societies in the Czech Republic. We apply non-parametric method Data Envelopment Analysis on data from all building societies in the sector over the period 2002-2008. Having deposits received and administrative expenses as inputs and volume of loans disbursed as output we estimate efficiency scores of all individual building societies as well as calculate the average efficiency in the industry. For this purpose we use two alternative models that allows for constant and variable returns of scale respectively. The results suggest that there is no significant improvement in efficiency of...

Compensation for industrial injuries and occupational diseases

Jana Mervartová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 151-158 | DOI: 10.11118/actaun201159040151  

According to the current legislation in the Labour Code the employer's liability for personal injury resulting from industrial injury or disease is objective, i.e. liability for result. Employer has always an obligation to pay damages if the employer has not liberated himself from no-fault liability. In terms which are explicitly defined by the Labour Code the employer can relieved from fully liability or in part. The injured party is entitled to compensation for loss of earnings and compensation for pain and diminished social capability, and compensation for reasonably incurred expenses related to medical treatment and compensation for damage.Additional...

Chosen aspects of human capital development in regions of the CR

Bohumil Minařík, Jana Borůvková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 159-166 | DOI: 10.11118/actaun201159040159  

The essential measurable part of human capital is education. Educational, research and development capacities, economic development of regions, labour market, education of the population, and educational effects in regions of the CR in 2008 are the theme of this paper. The authors have analysed the total of 15 indices, which were shown in logical and conclusive mutual relations. The authors tried to quantify and from this point of view to compare the regions of the CR in light of the economic effect of education, which is based on the status of people with university education in the labour market - this is a combination of higher remuneration, higher...

Consumer preferences and willingness to pay for the health aspects of food

Simona Miškolci

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 167-176 | DOI: 10.11118/actaun201159040167  

Agri-food systems in the Czech Republic are currently undergoing a profound transformation toward high-value products. Appropriate policies are needed to guide this transformation, presupposing good understanding of consumer preferences. Having established a general framework for the analysis of food choice and quality perception, second part of the paper gives overview of results of stated preference evaluation studies conducted in the Czech Republic. The objective of secondary data analysis is to evaluate consumer preferences and willingness to pay for the food quality with the special attention to an evaluation of consumer preferences for health...

Regional markets with agricultural workforce based on Labour offices' data

František Nohel, Daniela Spěšná, Pavel Pospěch

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 177-186 | DOI: 10.11118/actaun201159040177  

The changes in Czech agriculture over the past twenty years have had their impact on the agricultural labour market, too. The regional differentiation of the chances of applicants on the labour market as well as the agricultural enterprises' chances of hiring employees fitting their requirements, are, among others, influenced by the specific conditions of agricultural production. The aim of this paper pertains to two basic problem areas: first, the differentiation of respective regions based on the number of agricultural applicants and job vacancies, and second, the identification of disequilibrium on the agricultural labour market. The latter is based...

Applying the prudence principle in non-profit organizations and financial institutions

Milena Otavová, Jana Gláserová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 187-194 | DOI: 10.11118/actaun201159040187  

The paper describes in detail the accounting principle of prudence in non-profit organizations and financial institutions. It defines its application in such organizations and based on comparison it evaluates the practical use of the prudence principle and its reflection in the accounting books. The main focus is on differences in applying the prudence principle that result from differences in the purpose, activities and methods of asset management in these organizations. The practical application of the prudence principle in accounting consists mainly in the creation and use of provisions and impairments. These methods are defined by the Implementing...

Harmonisation efforts in the field of accounting of public sector

Milena Otavová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 195-202 | DOI: 10.11118/actaun201159040195  

Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB) is therefore creating high-quality financial reporting standards for public sector (IPSAS). Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting...

Demographic development in selected microregions

Milan Palát

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 203-218 | DOI: 10.11118/actaun201159040203  

The paper is aimed at the population development analysis of the Běleč, Lučina, Cézava and Podluží regions. In the studied period an increase in the mid-year population occurred, the proportion of women was predominant. As for demographic indicators, following parameters were evaluated: the number of population, the structure of population according to sex and age, death rate, birth-rate, marriage rate, divorce rate and migration. To express the development prediction of these indicators methods of time series were used. The population is getting older due to the extending live expectancy and decreasing mortality rate. The demographic aging of the...

Foreign direct investment with regard to the economic growth of the Japanese economy

Milan Palát

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 219-226 | DOI: 10.11118/actaun201159040219  

Foreign direct investment presents an indivisible part of the global economy and a major catalyst to development. The paper stresses out the importance of FDI in boosting the growth of the nation's economy and is aimed at assessing the flow of inward FDI into Japan in the frame of the economic development of the country. Many studies reflected the superior managerial efficiency and productivity of foreign business companies operating in Japan and this is considered to be an asset of inward FDI into Japan. From the beginning of the reference period (with an exception of last two decades) the ratio of FDI on gross domestic product in Japan remained quite...

Regional aspects of environmental informatics

Petr Polster

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 227-232 | DOI: 10.11118/actaun201159040227  

Information and communication technology diffuse through the whole of our current practices and form our entire life. Just in the media, at political, economic and scientific level, and often even in normal conversation among people is the global environment very frequented and discussed question. The results of the environment monitoring in Czech Republic (its natural and humane components) are publicized in numeric form (field measurements data including derived indicators) and in cartography representation (Geographical Information System) at any internet servers of various levels of public administration. Environment indicators are nation-wide....

Evaluation of tendered prices of natural mineral water, juice and non-alcoholic beer (public procurement research)

Nataša Pomazalová, Zbyšek Korecki

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 233-240 | DOI: 10.11118/actaun201159040233  

The purpose of this paper is to evaluate tender prices of chosen beverages according to public procurement based on secondary data analysis. The empirical results of analysis (t-test and F-test) show that average annual prices of these beverages are different and collected data are not included in the same sample. Tender prices are different in each year of observed years, although are based on public tender. Important evidence is that for the public tenders in the abroad is obligatory use of the Czech public procurement law. According to this act the base evaluation criterion is the lowest offered price. Data were collected during the years 2005-2009....

Duopoly price competition on markets with agricultural products

Marie Prášilová, Lucie Severová, Lenka Kopecká, Roman Svoboda

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 241-250 | DOI: 10.11118/actaun201159040241  

A situation, in which two firms compete, is in the economic theory described by duopoly models. Market equilibrium on the duopoly market is formed in a reciprocal adjustment process of market prices and materialized market opportunities. The goal of the analysis is to find out whether the agricultural products market is significantly influenced by appearance of duopolies, what form they have and if they can fundamentally influence the price level of food. That food chain stores endeavour to mutually adapt food product prices is generally known; it is set especially by the inelastic demand for the mentioned goods on the side of consumers, i.e., by the...

Sample representativeness verification of the FADN CZ farm business sample

Marie Prášilová, Rudolf Zeipelt

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 251-256 | DOI: 10.11118/actaun201159040251  

Sample representativeness verification is one of the key stages of statistical work. After having joined the European Union the Czech Republic joined also the Farm Accountancy Data Network system of the Union. This is a sample of bodies and companies doing business in agriculture. Detailed production and economic data on the results of farming business are collected from that sample annually and results for the entire population of the country's farms are then estimated and assessed. It is important hence, that the sample be representative. Representativeness is to be assessed as to the number of farms included in the survey and also as to the degree...

Augmented reality implementation methods in mainstream applications

David Procházka, Tomáš Koubek

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 257-266 | DOI: 10.11118/actaun201159040257  

Augmented reality has became an useful tool in many areas from space exploration to military applications. Although used theoretical principles are well known for almost a decade, the augmented reality is almost exclusively used in high budget solutions with a special hardware. However, in last few years we could see rising popularity of many projects focused on deployment of the augmented reality on different mobile devices. Our article is aimed on developers who consider development of an augmented reality application for the mainstream market. Such developers will be forced to keep the application price, therefore also the development price, at...

Business rules in knowledge management and in information systems - methodology of mining business rules and knowledge

Ivana Rábová, Michal Hodinka

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 267-272 | DOI: 10.11118/actaun201159040267  

Every organisation works according to principles which define business logic that controls all business processes. However, lot of basic rules of business logic are hidden in companies' guidelines and directives, in informal techniques of experts, processes owners and specialists. The aim of all managers should be a replacement of this incoherent set of information by set of clear and unambiguous terms which describe the way the company is controlled from inside. This notion is a ground of control and administration of business knowledge.Contemporary practises in development of informational systems demand openness and availability to correspond...

Currency hedging with help of derivatives

Sylvie Riederová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 273-280 | DOI: 10.11118/actaun201159040273  

The high volatility combined with unpredictable fluctuations of CZK had shown one more time to the Czech exporting companies the necessity of currency hedging.This article is focused on finding of suitable currency hedging instrument for exporting company, working with the currency pair of CZK/EUR.In the first part, the time series analysis is made for volatility, interest rates and exchange rate. Based on the real market data - gained from Thomson REUTERS and CNB for the time period starting in 2002 - the detailed analysis is made in graphical form. The main goal is to find out the future trends with help of liner regression analysis, based...

Planning cultural heritage protection is easier than managing an actual disaster

Zdena Rosická, Jitka Sýkorová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 281-286 | DOI: 10.11118/actaun201159040281  

Efficient preparedness is easier to carry out comparing to dealing with consequences of disasters, anthropogenic incidents and other emergencies. Most disasters are water related, i.e. the result of flooding due to high water, water used to extinguish the fire, etc. Cultural heritage as a whole is exposed to attack from natural weathering processes, pollutants as well as water-origin disasters, fires, arson, theft, landslides or extreme weather events. In case of a disaster or any other emergency, unfortunately, no one can afford to wait for all the data and information to be entirely completed in order to make conclusions and survive a disastrous...

The impact of global trends on Czech trade in agrarian and foodstuff products

Eva Rosochatecká, Luboš Smutka

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 287-294 | DOI: 10.11118/actaun201159040287  

The Czech retail market has changed its structure and form during the last twenty years. The influence of two factors is especially significant. The first one is the growth of internationalization and the second one is market concentration growth. The significant opening process of the Czech economy, accompanied by the liberalization of the Czech market process, enabled the international retail companies to penetrate the national retail market. The most powerful European retail companies are now present in the Czech market. The available shopping area/cap is also one of the largest in Europe. Retail chains have taken a dominant position in the market,...

An alternative methodological approach to value analysis of regions, municipal corporations and clusters

Mojmír Sabolovič

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 295-300 | DOI: 10.11118/actaun201159040295  

The paper deals with theoretical conception of value analysis of regions, municipal corporations and clusters. The subject of this paper is heterodox approach to sensitivity analysis of finite set of variables based on non-additive measure. For dynamic analysis of trajectory of general value are sufficient robust models based on maximum entropy principle. Findings concern explanation of proper fuzzy integral - Choquet integral. The fuzzy measure is represented by theory of capacities (Choquet, 1953) on powerset. In fine, the conception of the New integral for capacities (Lehler, 2005) is discussed. Value analysis and transmission constitutes remarkable...

Revised OECD Transfer pricing Guidelines and the Czech tax policy

Veronika Solilová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 301-308 | DOI: 10.11118/actaun201159040301  

In applying the international principles to the taxation of Multinational Enterprises, one of the most difficult issues that have arisen is the establishment for tax purposes of appropriate transfer prices. Transfer prices are significant for both taxpayers and tax administrations because they determine in large part the income and expenses, and therefore taxable profits, of associated enterprises in different tax jurisdictions. The Committee on Fiscal Affairs, which is the main tax policy body of the OECD, has issued a number of reports relating to the transfer pricing issues. The most important are the Transfer pricing Guidelines for multinational...

Farm land rent in the European Union

František Střeleček, Jana Lososová, Radek Zdeněk

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 309-318 | DOI: 10.11118/actaun201159040309  

Great share of rented land in total utilised area as well as a significant variability of land rent and market prices of land causes a need of research activity that would assess which factors influence the land rent as well as the price of land and how significant such factor are in each state. An average land rent is significantly lower in new member states compared to EU 15 members. There is a strong dependence of land rent on the intensity of production. The influence of subsidies to land rent reports moderate to medium dependence. The same relation occurs in case of the relation of the farm income and land rent. Positive increase of production...

Incomes of rural and non-rural households in the Czech Republic

František Střeleček, Radek Zdeněk

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 319-326 | DOI: 10.11118/actaun201159040319  

The paper compares incomes of Czech rural and non-rural households and identifies households persisting below the poverty threshold. The data were taken from the statistic research Statistics on Income and Living Conditions (SILC) of 2005 and 2008. Households were classified according to the municipality size (2000 inhabitants). Household incomes were assessed according to net annual income per consumption unit, living minimum and subjective minimum income. Positive skewness and high kurtosis is a typical feature of household incomes; a similarity with log-normal distribution can be presumed. The difference between rural and non-rural household incomes...

The analysis of individual Visegrad group members' agrarian export sensitivity in relation to selected macroeconomic aggregations

Miroslav Svatoš, Luboš Smutka

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 327-342 | DOI: 10.11118/actaun201159040327  

This paper analyzes the development of agricultural trade of the countries of the Visegrad Group with emphasis on development of the value of agricultural exports of the individual countries. The subject matter of the analysis is the sensitivity of the commodity structure of agricultural exports of individual countries and the identification of aggregations that are the least and the most sensitive to changes to the external and internal economic environment. From the conducted research, agricultural trade in the V4 countries was found to have developed very dynamically from 1993 to 2008, while the commodity structure of exports has constantly narrowed...

Comparison of development tendencies of unemployment rate in CR regions

Libuše Svatošová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 343-348 | DOI: 10.11118/actaun201159040343  

A high unemployment rate represents an endangering of favourable economic development of a given territory which invokes deterioration of the state of level of living of inhabitants living there. In the Czech Republic as a whole, the unemployment rate decreased in 2004-2007; there was a slight increase in 2008, and in 2009 the growth was more significant. If we evaluate the unemployment situation in regional point of view, the situation is very differentiated in particular regions and in some districts it even exceeds 10 % at present. Than, there is necessary to introduce such measures to be able to set right the unfavourable state because besides...

Variability in development of the land use intensity in agricultural companies

Eliška Svobodová, Karel Vinohradský

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 349-354 | DOI: 10.11118/actaun201159040349  

The aim of this article is to analyse the variability of the intensity of the land use in agricultural enterprises farming in different natural conditions in the years 2001-2006. The main reason for this analysis is the diminishing intensity of agricultural production in the Czech Republic in the nineties as well as in the past decade. This article is a part of the research with special focus on the sings of the extensive and intensive systems of agriculture in the developmental differentiation of agricultural enterprises.As the data source for the analysis made in this article has been used the group of companies NUTS II Southeast in the period...

Analysis of the financial performance of enterprises based in the Vysočina Region

Ladislav Šiška

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 355-362 | DOI: 10.11118/actaun201159040355  

The subject of this article lies in the analysis of the financial performance of 481 enterprises with more than 20 employees based in the Vysočina Region. The analysis was carried out on the basis of publicly available data for the period of 2006-2008. The comparison used adjusted average values of ROS and sales growth for the years specified above. The results indicate differences between industrial sectors, as well as between the districts of the Vysočina Region. Financially well-performing agricultural enterprises are mostly located in the Region of Pelhřimov, while successful industrial enterprises tend to be based in the Districts of Žďár nad...

Reverse logistics in the Czech Republic: Barriers to development

Radoslav Škapa

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 363-370 | DOI: 10.11118/actaun201159040363  

The article presents empirical survey results concerning two objectives. The first objective was to describe barriers of reverse logistics (RL) development in Czech companies. The other one was to research whether there are different views of these barriers between company experts and top managers. The analyses are based on data obtained through a questionnaire survey of 102 representatives of companies operating in the Czech Republic. The study applied basic statistical methods used in quantitative research.Based on answer frequencies of respondents, the main internal barrier of RL development is its little importance in comparison with other...

On robust analysis of paycheck: case study

Michal Uherek, Milan Stehlík, Luboš Střelec

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 371-378 | DOI: 10.11118/actaun201159040371  

Many statistical tests are constructed to check the validity of normal distribution. Here we propose a case study on analysis of paycheck where we employ the RT class of tests for normality firstly introduced in Střelec, Stehlík (2008). In particular such a study can be of interest for pension funds theoreticians and practitioners, which study the transitions of pension systems from one social security state to the another one. Our study illustrates some possible distributional deviations of salary residuals on a real data.

Factors influencing economic performance of the South Moravian Region

Iva Živělová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 379-386 | DOI: 10.11118/actaun201159040379  

The paper deals with selected factors influencing economic performance of the South Moravian Region in the years 2003-2009. The economic performance of the region is evaluated by means of a contribution to the Gross Domestic Product of the Czech Republic. Considering the fact that the level of economic activity depends on the exploitation rate of production factors in the considered region, both development of soil exploitation rate and development of labour market indicators correlated with working force utilization are analysed, a number of employed adults and registered unemployment are taken into consideration. Attention is paid to the economic...

Research results in the field of information support for innovation activities

Ondřej Žižlavský, Petra Šmakalová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 387-398 | DOI: 10.11118/actaun201159040387  

The paper deals with an actual issue focused on one of the world wide problem - effective development of an innovation process in the company. Just innovation is deemed as an essential part of company's efficiency and its development with an impact on overall performance and competitiveness. The purpose of this paper is to present and discuss knowledge and findings of original primary research into South-Moravian companies within two projects of Internal Grant Agency Faculty of Business and Management Brno University of Technology, which were conducted in 2009 and 2010. For this analysis a questionnaire survey was used - the results of the primary...

Selecting text entries using a few positive samples and similarity ranking

Jan Žižka, Arnošt Svoboda, František Dařena

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 399-408 | DOI: 10.11118/actaun201159040399  

This research was inspired by procedures that are used by human bibliographic searchers: Given some textual and only 'positive' (relevant, interesting) examples coming just from one category, find promptly and simply in an available collection of various unlabeled documents the most similar ones that belong to a relevant topic defined by an applicant. The problem of the categorization of unlabeled relevant and irrelevant textual documents is here solved by using a small subset of relevant available patterns labeled manually in advance. Unlabeled text items are compared with such labeled patterns. The unlabeled samples are then ranked according their...

State aid following natural disasters

František Řezáč, Martin Řezáč, Tomáš Nekovář

Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(4), 411-420 | DOI: 10.11118/actaun201159040411  

The article deals with state and regional actions taken to eliminate the effects of natural disasters. It focuses on clarifying the causes, extent and impact of flood damage in the years 1997-2010, not only in the Czech Republic but also in neighboring countries within each river basin crossing the border. The legislative framework is given by the European Union's Directive on the assessment and management of flood risks. The directive is followed by the strategy of flood protection in the Czech Republic according to the specifications of the assets of the state, municipalities, citizens and businesses. Action plans for flood protection are then processed...