Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 (vol. 60), issue 7
Taxation of passenger motor vehicles with environmental aspect
Břetislav Andrlík
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 9-18 | DOI: 10.11118/actaun201260070009 
The article deals with the issue of taxation of passenger motor vehicles in the Czech Republic and European Union member countries. It focuses on the topic of integrating environmental aspects into taxation systems of passenger motor vehicles with the aim of reducing production and releasing harmful substances into the air. CO2 emissions produced by combustion of hydrocarbon fuels by motor vehicles is described as the most harmful substance, and it is used as an tool for ecological taxation reforms in individual European Union member countries. With regards to taxation, the article deals with mechanisms of registration tax and road tax and...
Comparison of take-it-or-leave-it and take-it-or-leave-it with follow-up elicitation formats - case study of Czech national parks
Michaela Antoušková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 19-26 | DOI: 10.11118/actaun201260070019
This paper focuses on comparison of two different elicitation formats commonly used in the Willingness-to-pay method. It compares the difference in influence of chosen respondents' characteristics on their willingness to pay for evaluated non-market good applying the take-it-or-leave-it (single-bounded choice) and take-it-it-or-leave-it with follow-up (double-bounded choice) elicitation formats. The good evaluated in the presented article is recreation in nature-based areas. The research is conducted in two primer nature-based recreational areas in the Czech Republic (National Park Sumava, National Park Podyji). The data sources are gathered from a...
The performance of Libyan stock market
Atiya Aljbiri
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 27-38 | DOI: 10.11118/actaun201260070027
The objective of this paper is to answer the following question:. To what extent Libyan stock market developed to contribute to economic growth in Libya? This can be evaluated by using many financial indicators, these include stock market size, activity and efficiency, as well as the study including the regulatory framework, and information technology (IT) set in place by the market authorities. However, descriptive and comparative method was used. The results indicated that, despite the modest progress made in a very short time regarding all indicators which the paper calculated, however, it can be said that Libyan stock market remain largely underdeveloped,...
Are companies in the Czech Republic ready to implement IFRS for SMEs?
Lucie Bartůňková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 39-44 | DOI: 10.11118/actaun201260070039
The process of integration and globalization is closely related to the need for harmonization of accounting at international level. In this connection International Financial Reporting Standards (IFRS) have been developed, which are primarily designed for companies whose securities are traded on regulated markets of the European Union. However, as the importance of small and medium-sized entities has been recently on the increase, the International Accounting Standards Board (IASB) also issued after five years of effort in July 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). At present, there...
Testing of breakdates in agricultural prices of selected representatives of animal production
Petra Bubáková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 45-54 | DOI: 10.11118/actaun201260070045
This paper deals with an investigation of breakdates in agricultural prices. A structural break has occurred if at least one of the model parameters has changed at some date. This date is a breakdate. Ignoring structural breaks in time series can lead to serious problems with economic models of time series. The aim is to determine the number and date of the breakdates in individual time series and connect them with changes in the market and economic environment. The time series of agricultural price relating to animal production, namely the prices of pork, beef, chicken, milk and eggs, are analyzed for the period from January 1996 to December 2011....
Barriers to organic milk production
Jiří Duda, Markéta Tlačbabová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 55-60 | DOI: 10.11118/actaun201260070055
This paper describes barriers to production of the organic milk. There was conducted a survey among conventional producers of cow's milk. Based on the identified barriers to organic milk production and farmers' opinions on them there were identified the most important barriers. The most important barrier to the production of organic milk in Vysočina region is considered to be the lack of price premiums for organic milk produced. The price premium is currently around 0.40 CZK per litre of organic milk. Farmers require a minimum price premium 1 CZK per litre, respectively 30 % increase of the price of milk. The higher price premium may serve as a motivation,...
Development of number of employees in the Czech companies with venture capital investment
Anna Fedorová, Jaroslava Rajchlová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 61-70 | DOI: 10.11118/actaun201260070061
According to Schefzyk (2006), creating of new job opportunities in companies financed by venture capital ranks among the most considerable economic impacts of venture capital on companies and national economy. Such obvious conclusions can not be identified in other foreign studies; therefore, a piece of research was undertaken with the aim to prove whether venture capital - in the conditions of the Czech Republic - contributed to any growth of number of employees in the companies with its participation.Partial objectives in two levels were formulated to accomplish primary objective: the first partial objective was the identification and evaluation...
Attitude to plagiarism in different European countries
Tomáš Foltýnek, František Čech
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 71-80 | DOI: 10.11118/actaun201260070071
Plagiarism is an important and frequently discussed issue, which may have severe financial impacts for higher education institutions across Europe. However, there are different attitudes to this topic in different countries. Whereas ECTS aims to provide an objective measurement of student effort allowing students to spend part of their studies at different institutions and even different countries, the penalties for plagiarism and other types of cheating may be different. Even the definition of plagiarism may be understood differently in particular European countries. One of the aims of the project IPPHEAE is to identify these differences and try to...
Gender wage differences in the selected Czech public sector company
Veronika Hedija, Petr Musil
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 81-88 | DOI: 10.11118/actaun201260070081
The issue of wage disparity between men and women belongs to the current and widely discussed topics. The attention given to this subject also reflects the fact that the issue of the equality between women and men and non-discrimination by gender is incorporated in the law of the European Union. A number of studies are devoted to the gender wage disparities and the root cause of wage differences in the Czech Republic, however, only few of these deal with the gender wage differentials in the public sector. It is exactly this issue, which is discussed in this article, its aim being to identify the extent of the gender pay gap in the selected Czech public...
Evaluation of viniculture and viticulture in the Czech Republic from the perspective of industry and prediction of development until 2020 according to selected variables
Zdeněk Hicl
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 89-100 | DOI: 10.11118/actaun201260070089
This article analyzes the viniculture and viticulture in the Czech Republic from the perspective of industry and predicts the outlook of Czech viniculture and viticulture until 2020. The first part of the article defines the methods and procedures of calculation and SWOT analysis. The contribution using the method of reliability bands predicts consumption of grapes per capita per year and further predicts sugar content in grapes during harvest in future years. Sugar content of grapes has been chosen as the indicator of quality of grapes and indicator of the level of wine growing systems. Based on an evaluation of the current state of viniculture and...
The impacts of the global economic crisis on selected segments of the world trade in commodities
Elena Horská, Luboš Smutka, Mansoor Maitah
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 101-110 | DOI: 10.11118/actaun201260070101
This paper deals with the impacts of the economic crisis on the world trade in order to highlight the mutual interdependence of the development of the world output and trade. The paper observes mutual correlation in development of the world trade and output. The results of the analysis indicate that changes in the value of world GDP and world trade are correlated by more than 90%. It is important to mention that in the years 2000-2009, the value of world trade and world output increased significantly (although in 2009, a significant decline in both value and volume of global production and trade was recorded due to the crisis). In relation to the world...
Research on Czech firms' marketing communication based on social media networks
Vít Chlebovský, Vítězslav Plšek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 111-118 | DOI: 10.11118/actaun201260070111
Objective of the research described in this article is to make an analysis of the usage of marketing communication using both traditional Internet communication channels as well as Social Media Networks by the Czech companies. Primary research was made through on-line questionnaire. Companies across the branches and size categories within the Czech economy were addressed. Companies were selected from the www.firmy.cz portal. Only companies with their own web domain were addressed. The typical respondents were mostly from middle management, especially managers from the marketing or commercial departments. The final number of questionnaire respondents...
Effects of direct investments on the regional development
Gabriela Chmelíková, Radka Redlichová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 119-126 | DOI: 10.11118/actaun201260070119
This article discusses the problems of exogenous approach to regional development and tries to evaluate the impacts of such regional politics. Specifically, it is focused on the evaluation of investments efficiency in the hard infrastructure of municipalities. The main contribution of this paper lies in establishing a methodical basis for the evaluation of investments in the hard infrastructure of municipalities, both from the view of economic impacts on the economy of respective municipalities and also from the view of wider social context, concerning mainly the employment and economic base structure. Subsequently, the impact of majority of industrial...
Analysis and identification of joint performance measurement indicators: social and corporate governance issues
Zuzana Chvátalová, Iveta Šimberová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 127-138 | DOI: 10.11118/actaun201260070127
This article presents selected initial results from the project 'Construction of Methods for Multifactorial Assessment of Company Complex Performance in Selected Sectors' carried out by a research team from the Faculty of Business and Management of Brno University Technology and Faculty of Business and Economics of Mendel University in Brno in 2011. The research focus is on the identification of joint areas of influence of social and corporate governance indicators. The authors consider such an approach is essential for the construction of tools for measuring corporate performance in selected sectors of CZ-NACE. It is argued that indicators should...
The application of method suppliers' complex evaluation. Case study
Ekaterina Chytilová, Marie Jurová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 139-146 | DOI: 10.11118/actaun201260070139
The main goal of this article includes the illustration of selecting bidders evaluation with help Method of complex evaluation of suppliers (MCE). Nowadays the evaluation of suppliers has more importance is in the supply chain management. For SMEs with discontinuous custom manufacturing supplier evaluation at first stage becomes a priority to maintain and enhance the competitiveness of farm output and overall competitiveness. This article presents results of control MCE. The results of this article are results of suppliers' evaluation conditions and eliminations of MCE application on the base of real enterprise data. MCE is oriented to small and medium-sized...
Dimensionality reduction of quality of life indicators
Andrea Jindrová, Julie Poláčková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 147-154 | DOI: 10.11118/actaun201260070147
Selecting indicators for assessing the quality of life at the regional level is not unambigous. Currently, there are no precisely defined indicators that would give comprehensive information about the quality of life on a local level. In this paper we focus on the determination (selection) of groups of indicators that can be interpreted, on the basis of studied literature, as factors characterizing the quality of life. Furthermore, on the application of methods to reduce the dimensionality of these indicators, from the source of the database CULS KROK, which provides statistics on the regional and districts level. To reduce the number of indicators...
Economic cycle synchronization in the context of financial crisis: empirical evidence of Denmark, Sweden and United Kingdom
Svatopluk Kapounek, Jan Sečkař
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 155-162 | DOI: 10.11118/actaun201260070155
The paper focuses on the economic cycle synchronization of the euro area outsiders: Denmark, Sweden and United Kingdom. The authors discussed openness of the selected economies, their structural similarities and economic cycle synchronization in the years 2000-2011. They applied moving correlation and correlation between the selected countries and the euro area. They found significant synchronization of the economic cycles after the year 2005. Furthermore, economic cycles of the analyzed countries were exceptionally synchronized than the euro area average level.Our contribution is in comparison of the economic cycle synchronization in the selected...
Reverse logistics and 3PL in the Czech Republic
Alena Klapalová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 163-170 | DOI: 10.11118/actaun201260070163
The paper is focused the results of survey investigating the utilization of services of the so called 3PL (third party logistics) or in other words outsourcing of reverse logistics activities (RL) in the context of their strategic versus operative or ad hoc management of RL and in relation to various benefits seeking and gaining within the frame of RL management. The exploratory analysis tries to answer the basic research question whether companies strategically managing reverse flows (RF) use services of 3PL more often compared to companies with ad hoc or operative management and what is the role of costs versus benefits in the context of outsourcing...
Different versions of the savings method for the time limited vehicle routing problem
Petr Kučera
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 171-178 | DOI: 10.11118/actaun201260070171
The time limited vehicle routing problem (TLVRP) stems from the vehicle routing problem. The main difference is that the routes are paths (not cycles), i.e. vehicles do not return to the central city (or at least we do not observe their way back). Costs are given for the straight routes between each pair of the cities and represent the time necessary for going through. Each path must not exceed a given time limit. The sum of times for all routes is to be minimized.This problem is NP-hard. There are many various possibilities how to design the heuristics (approximation methods) to solve it. One of the ways of how to obtain an approximation method...
Enterprise services and object-oriented methodologies
Milan Mišovič, Ivana Rábová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 179-188 | DOI: 10.11118/actaun201260070179
In this paper we study the possibility of modifying the conventional, advanced object-oriented methodology for software development of enterprise information systems on an enterprise services platform. The presented solution is preceded with the draft of the formal description of the business process logic and its service solutions. In the design for the introduction of business services there is used the so-called native solution that is very close to the thinking of corporate management.Adjustment of the classic, advanced object-oriented methodology is oriented on its cardinal development phases INSEPTION and ELABORATION. In these two phases...
Project management in building industry management
Martin Nový, Jana Nováková, Miloš Waldhans
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 189-198 | DOI: 10.11118/actaun201260070189
The article deals with contents of the project management on general level first. It mentions the most widespread project management standards, which have historically developed in global scale, their parts and objectives. Further, it describes position of the building industry in national economy, its specific features distinguishing it from the other industrial production, contents of the building industry management and project management of structures. The importance of the role of project manager is documented by characteristics of construction projects, their course, contents of sub-phases, and individual types of managing activities. Attention...
Variables selection for quality of life evaluation in the European Union
Zuzana Pacáková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 199-206 | DOI: 10.11118/actaun201260070199
In 2008 Commission on the Measurement of Economic Performance and Social Progress introduced eight dimensions characterizing the economic performance as well as social well-being without proposing concrete list of variables. The aim of the article is therefore to propose a set of indicators for overall quality of life evaluation in the European Union in accordance to the dimensions introduced by the Commission. Part of the main objective is to propose a methodological tool for selection of indicators reflecting the needs of evaluating quality of life in the European Union. At the beginning a set of 114 variables was completed as a result of the findings...
Effects of labour migration on economic development during economic downturn and recovery
Milan Palát
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 207-216 | DOI: 10.11118/actaun201260070207
International labour migration is mainly promoted by economic interests. This paper focuses on the period before and after the economic crisis and puts together important facts regarding motivation to labour migration and provides explanations of its causes and impacts on the macroeconomic level. The economic explanation why is migration so severely restricted is that migration policies are essentially distributive tools, aiming at reducing negative effects of migration on wages and unemployment among natives and moreover, we may stress out the gradualist tendencies of migration and such migration restrictions can mitigate supply-side shocks that may...
Determinants of capital structure: evidence from the Czech automotive industry
Pavlína Pinková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 217-224 | DOI: 10.11118/actaun201260070217
The objective of the paper is to identify the determinants influencing the capital structure of large and medium-sized enterprises of the automotive industry in the Czech Republic. The sample consists of 100 companies belonging to NACE division 29. The data come from financial statements of selected companies and cover a period from 2006 to 2010. For the purpose of the paper quantitative research is used. The selection of appropriate dependent and independent is realized on the basis of secondary research on studies of capital structure. The analysis of variance, correlation and regression analyses have been performed to see the nature of relationship...
A residential area citizens' attitude towards environment of living in the domestic and European context
Marie Prášilová, Pavla Varvažovská
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 225-232 | DOI: 10.11118/actaun201260070225
The paper is offering an assessment of the citizens' attitude towards the environment of living, it is examining peoples' considerate behaviour within the environment and whether people are willing to do something in favour of the environment, and how far they are interested in the information as concerns the environment. A detailed analysis is looking into the opinion as concerns activities of some of the institutions in connection with environment problems, ecological responsibility of the population, of the organisations and the State. The research is covering topical social and economic problems perception by the public, too, both in domestic and...
Continuing integration in Europe? Some empirical evidence on European industrial production cycle
Petr Rozmahel, Nikola Najman
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 233-242 | DOI: 10.11118/actaun201260070233
The paper deals with assessing the common trends in business cycle similarity and convergence in Europe. The main goal of the paper is to identify common cyclical co-movements and trends in convergence among the European countries so that the emerging European business cycle could be identified. Concerning the factors of business cycle, the research question of the paper is based on assumption that the integration effects are so dominant to bring the European cycle into existence. Also a potential influence of the global crisis on European and world business cycles is examined in the paper. The industrial production index is used to approximate business...
Examination of market structure in selected livestock agri-food chains in the Czech Republic
Lenka Rumánková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 243-258 | DOI: 10.11118/actaun201260070243
This paper deals with a description of the most important livestock agri-food chains in the Czech Republic and an evaluation of their vertical price transmission. The paper examines the pork, beef, poultry, and milk agri-food chains generally from May 2004 to June 2011. The time series of selected variables contain biweekly, monthly or annual data and, according to data availability, contain a different number of observations within the selected period. The first part of the paper is focused on a descriptive analysis of the selected agri-food chains. Long-term developments and short-term fluctuations in production, supply and consumption, being the...
Tax justice of the reform of higher education: tuition fees or tax relief?
Pavel Semerád, Veronika Sobotková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 259-264 | DOI: 10.11118/actaun201260070259
This paper deals with the current reform of higher education which is now being discussed in the Czech Republic. The Government and the Ministry of Education, Youth and Sports propose a tuition fee for students at universities but there is still no clear concept of it. University leaders and students are against the tuition fee because of their fear of getting into debt during their study. The aim of this paper is to show an alternative way of funding higher education without tuition fee loans and from the point of view of tax justice. According to the concept of horizontal justice (Mankiw, 1999) taxpayers should pay taxes at the same rate, but it...
Evolution and perspectives of the regional market of applicants for tertiary education in South Bohemian Region
Ladislav Skořepa, Kamil Pícha
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 265-272 | DOI: 10.11118/actaun201260070265
The paper summarizes results of the questionnaire surveys among high schools' students in the Southbohemian Region. These surveys were done in 2008, 2009 and 2011. The aim of this article was to discover attitudes of the students of two terminal years of high schools as well as the students of higher professional schools to the new situation of the services offered by the sphere of tertiary educations. The supply of schools (measured by available capacity to take on students) have recently exceeded over the demand of applicants for tertiary education. This is caused by an increase of the education capacity of universities on one hand and by the birth...
The comparative advantage of Czech agricultural trade in relation to the most important trade partner countries in the period of 2008-2011
Luboš Smutka, Jaroslava Burianová, Anna Belova
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 273-288 | DOI: 10.11118/actaun201260070273
The objective of the presented article is to analyze Czech agricultural trade as a whole and primarily trade in relation to the six key trade partners, with an emphasis on the identification of changes in its structure and competitiveness that occurred within the period of the years 2008-2011. On the basis of the results of the conducted analyses, it may be stated that the problematic period of the years 2008-2011 did not affect the development of Czech agricultural trade in an especially negative manner (commodity and territorial structure did not change significantly), whether in relation to the analyzed partner countries (In the case of individual...
Macroeconomic implication of the floods - a case study for the regions of the Czech Republic
Jana Soukopová, Lenka Furová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 289-298 | DOI: 10.11118/actaun201260070289
Floods are natural events with extensive impact on property and life of affected people. They significantly came in 1997 into the life of Czech society and since then has caused damage almost 172 billion CZK. The paper focuses on the assessment of impact of floods from 1997 to 2010 on economic level of each region. The impact is assessed on basis of development of the basic macroeconomic indicators such as GDP and economic level of regions, change in fixed capital formation, sales of industrial products and unemployment. The basic idea is to show how much floods have influenced region's economy and if it depends more on the amount of flood damages...
European households' consumption expenditures in the decade 2000-2009
Ladislav Stejskal, Jana Stávková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 299-306 | DOI: 10.11118/actaun201260070299
Paper deals with analysis of consumption expenditures of European households at the beginning and at the end of decade 2000-2009. The aim is to evaluate the impacts of economic development on the life situation of households from a specific point of view. The period represents one phase of the economic cycle in Europe - it is characterized by economic boom as well as declines leading to current crisis. Data was obtained from the Statistical Office of the European Communities. Subjects of analysis were individual European countries and groups EU 27 and EU 15. Using the cluster analysis method it was found that there are certain groups of countries with...
Comparative simulation study of likelihood ratio tests for homogeneity of the exponential distribution
Luboš Střelec, Milan Stehlík
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 307-314 | DOI: 10.11118/actaun201260070307
The aim of this paper is to present and discuss the power of the exact likelihood ratio homogeneity testing procedure of the number of components k in the exponential mixture. First we present the likelihood ratio test for homogeneity (ELR), the likelihood ratio test for homogeneity against two-component exponential mixture (ELR2), and finally the likelihood ratio test for homogeneity against three-component exponential mixture (ELR3). Comparative power study of mentioned homogeneity tests against three-component subpopulation alternative is provided. Therein we concentrate on various setups of the scales and weights, which allow us to make...
Economic results of agricultural enterprises in 2010
F. Střeleček, Daniel Kopta, Jana Lososová, Radek Zdeněk
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 315-328 | DOI: 10.11118/actaun201260070315
The paper analyses the development of economic measures on a sample of agricultural enterprises in the Czech Republic in 2006-2010. These enterprises were divided according to the share of the land in the LFA. The aim of the paper is to describe current economic state of agricultural enterprises and to define long-term tendencies of the profit/loss and of factors that can influence it. Compared to 2009, the situation of agricultural enterprises improved in 2010, the majority of enterprises reached a profit, however the profit was not at the same level as in 2007 and 2008. Primarily, total production after its considerable decline in 2009 increased...
Largest enterprises in the Czech Republic: A spatio-temporal perspective
Jana Sucháček, Petra Baránek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 329-336 | DOI: 10.11118/actaun201260070329
This article focuses on spatial structure of one hundred largest enterprises in the Czech Republic from evolutionary perspective. The location of large enterprise headquarters in the Czech Republic and its implications for country's economic spatial profile and unevenly distributed economic power is discussed thoroughly. The whole analysis is pragmatically accomplished at the level of self-governmental NUTS III regions. As it is shown, intense concentration processes in the location of largest enterprise headquarters were observed during the analyzed period between 1995 and 2010. The capital city with its surroundings proved to be the winners of this...
The development of regional disparities in Czech Republic over the 2005-2010 years
Libuše Svatošová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 337-344 | DOI: 10.11118/actaun201260070337
Reduction of regional disparities and securing equal conditions of living for the population belong to the fundamental targets of regional policies both within the limits of European Union community and of Czech Republic. Assessment of changes in the progress of regions presents a comparatively complex task since a large number of indicators have to be taken into question, both those collected objectively (usually of quantitative shape) as well as those reflecting the subjective views of the population. The paper aims at assessment of changes in the sizes of regional disparities over 2005-2010 in the CR regions and it offers a discussion on chances...
Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting
Patrik Svoboda, Hana Bohušová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 345-358 | DOI: 10.11118/actaun201260070345
Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence. It is realized through a series of sub-projects aimed at short-term or long-term period. Revenue recognition and lease reporting projects represent priority areas of convergence. The issue of leases belongs to one of the areas in which there have been, after a relatively long time, criticized the very principles applied in international accounting standards. The result of the convergence activities should be the...
Corporate governance - research of key indicators on market of processing industry in the Czech Republic via cluster analysis
Iveta Šimberová, Alena Kocmanová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 359-368 | DOI: 10.11118/actaun201260070359
The discussion on corporate governance has oriented on practical problems, including corporate fraud, the abuse of managerial power and social irresponsibility. Contemporary cognition implicates the fact that the questions regarding to corporate governance are very actual especially in relation to company competitiveness, company performance and sustainability of success (long term viability). Paper is focused to the current questions regarding to the definition of corporate governance, looking for the appropriate conceptual framework and identification of key corporate governance indicators in selected industrial market in the Czech Republic via cluster...
Impact of standard rate of VAT on tax mix in EU 27
Tereza Šinkyříková, Jana Soukopová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 369-378 | DOI: 10.11118/actaun201260070369
The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics. Standard rates of VAT may and may not be the simple key to define whether VAT is important in the tax mix or not. This paper focuses on the question whether the amount of the VAT rate has an impact on the share of VAT in the tax mix. The VAT share on total taxes is studied in connection of average and median standard rates applied so as to answer the question: "Do the countries with higher share of VAT in the tax mix set its standard rates of VAT beyond the average of EU 27?" The paper...
Application of the theory of planned behavior to fraudulent returning
Radoslav Škapa
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 379-386 | DOI: 10.11118/actaun201260070379
Proper return policy provides an additional value for customers and therefore it can be a beneficial instrument in business strategy of a company. However, its efficiency is harmed due to the return fraud that increases the total cost for reprocessing of returned products. The article contributes to the discussion of factors that stimulate and discourage the return fraud in the retail by suggesting a model, which is proposed on the basis of the theory of planned behavior. Path analysis was conducted with the data of 207 respondents to test the validity of the model.
Strategic options for newly entering companies into the wine sector in the Czech Republic
Radka Šperková, Renata Skýpalová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 387-398 | DOI: 10.11118/actaun201260070387
Market environment is currently characterised by a constant dynamic development and changing conditions. The wine sector in the Czech Republic has passed and still passes through a number of changes which affect the decisions of business entities that are considering whether to enter the industry or not. The importance of strategic management is on the rise in this area as well as the significance of a company strategies creation which give the company the instructions how to use their distinctive ability and transform it into a competitive advantage.With regard to the distribution of market shares of each of the companies in the market, it is...
The impact of visitor segments on the perception of the quality of the product of accommodation establishments
Roman Švec, Kamil Pícha, Vivian L. White Baravalle Gilliam, Josef Navrátil, Hana Doležalová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 399-408 | DOI: 10.11118/actaun201260070399
The aim of the paper is to evaluate differences in the quality perception among particular segments of demand. Data for analysis were collected by means of the questionnaire survey among clients of accommodation establishments. The research in accommodation establishments succeeded to identify four factors of the perception of quality of services provided in those establishments, when only accommodation and catering services were taken into consideration. Age appeared to be an important criterion for the evaluation the of the quality of offered services as the differences in the quality perception among particular age groups were proved for three of...
Influence of product innovations on financial performance of small and medium-sized enterprises in the Czech Republic
Jakub Tabas, Michaela Beranová, Dana Martinovičová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 409-414 | DOI: 10.11118/actaun201260070409
Objective of this article is to determine possible effect of product innovations on the financial performance of small and medium-sized enterprises in the Czech Republic. The pilot research has been realized on the statistical sample of 100 companies which were categorized into three basic groups; service companies, trade companies, and production companies. As the measure of innovation effect, the authors applied the deviation of production power, i.e. the ration of EBIT to assets, of a business entity from the industry average while the industry average of production power was selected especially in order to reduce the influence of the economy cycles.In...
Analysis of distribution impact of subsidies within the Common Agricultural Policy on field production businesses in the Czech Republic
Gabriela Trnková, Z. Malá
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 415-424 | DOI: 10.11118/actaun201260070415
The article deals with the analysis of inequality in the distribution of the economic result in businesses engaging in field production in the Czech Republic, by way of the assessment of the impact of subsidies on the said inequality and by defining the effect of the size of the business on the economic result as well as inequality. The methodical tool is the quantification of the Gini coefficient and its elasticity. The data basis consists of panel data of 140 agricultural businesses focusing on field production for the period of the years 2005-2010.The main results of the submitted article substantiate a high inequality in the distribution of...
Preferences of men and women in the Czech Republic when shopping for food
Jana Turčínková, Jana Brychtová, Jiří Urbánek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 425-432 | DOI: 10.11118/actaun201260070425
Buying behavior of men and women shows considerable differences. The individual stages of purchase decision-making process lead to convergence or conversely deepening of these differences. The paper provides results of analysis of chosen aspects of consumer behavior of men and women in the Czech Republic. It focuses on the grocery shopping in small-sized shops. Due to the complexity of the problem the research could not cover all aspects associated with this topic. It identifies who in a household is responsible for grocery shopping, how often and in what quantity of purchases. The paper examines to what extent is a purchase planned and by what a consumer...
Results of analysis of organisational culture in organisations in the Czech Republic and Slovak Republic
Hana Urbancová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 433-440 | DOI: 10.11118/actaun201260070433
The article deals with issues concerning organisational culture and its maintenance in existing conditions in organisations in the Czech Republic. The importance of the topic lies in the fact that organisational culture is a reflection of human dispositions in work activities and strengthens one's attitude to work and regulates relationships between employees and the management of the organisation. The aim of the article is to identify the importance of organisational culture and to determine the process of its development and its maintaining in organisations in the Czech Republic. Data has been obtained through a questionnaire survey carried out in...
Agricultural producers' groups in the Czech Republic: introductory review and discussion of the problem area economic performance measurement
Jan Vavřina, Kamila Růžičková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 441-450 | DOI: 10.11118/actaun201260070441
Each company is surrounded by the micro- and macro-environment affecting also its economic performance. These factors are not only individual accounting entries, but also analytical inputs as the internal company processes, management of costs or short-term financial decisions and specifically in the case of agriculture within the EU also the public subsidy schemes implemented through the EU Common Agricultural Policy. Groups of agricultural producers are created as a response to current market dynamics and the opportunity for each agricultural enterprise regardless the size. In this paper, the basis for agricultural cooperation is provided, traditional...
The CAP reform beyond 2013: the economic performance of agricultural enterprises within the Visegrad Group
Jana Vavřina, Kamila Růžičková, Dana Martinovičová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 451-462 | DOI: 10.11118/actaun201260070451
The economic performance measurement of agricultural companies involves wide range of traditional and modern performance indicators, both aggregated and analytical. The applicability of those indicators, especially the analytical such as Balanced Scorecard or Benchmarking, is still at least disputable due to the specifics of this branch of business. However, there are some efforts to modify the policy of this branch through the EU Common Agricultural Policy reforms, which are based on many open discussions among concerned parties on both national and international levels. The objective of this paper is to assess and analyse the current situation of...
Liquidity of Czech and Slovak commercial banks
Pavla Vodová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 463-476 | DOI: 10.11118/actaun201260070463
As liquidity problems of some banks during global financial crisis re-emphasized, liquidity is very important for functioning of financial markets and the banking sector. The aim of this paper is therefore to evaluate comprehensively the liquidity positions of Czech and Slovak commercial banks via different liquidity ratios in the period of 2001-2010 and to find out whether the strategy for liquidity management differs by the size of the bank. We used unconsolidated balance sheet data over the period from 2001 to 2010 which were obtained from annual reports of Czech and Slovak banks. The sample includes significant part of Czech and Slovak banking...
Store personality and behavioral intentions of customers: a comparative study of retail industry in the Czech Republic and Sri Lanka
W. M. C. Bandara Wanninayake, Miloslava Chovancová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 477-484 | DOI: 10.11118/actaun201260070477
Brand personality is recognized as a key platform for developing a loyal customer base for service organizations. When it comes to the modern retail sector, self-service supermarkets are highly concerned about branding strategies for attracting customers to their stores. However, the impacts of brand personality of supermarkets can vary in different cross-cultural contexts. Hence, in this study, researchers examined this issue by selecting two samples: from Sri Lanka and from the Czech Republic, with the purpose of comparing the impact of brand personality on customer behavioral intentions in two different cultural contexts. For the first sample, 150...
Work culture of the Bata company
Martina Urbanová, Jana Dundelová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 487-494 | DOI: 10.11118/actaun201260070487
The paper deals with the Thomas Bata Company from its establishment until 1932. After defining the concepts, methods and goals, the authors remind Bata's trips to America, which were crucial for changes in the company. The text then focuses on the Bata's organization of production based on the workshop autonomy system (Bata is often called the pioneer of self-government in industry). Bata's production method, even if entirely original, represents an example of masterful adaptation of scientific knowledge in the field of production to the specific local conditions of life in town of Zlín. This paper is also a reminder of the Bata's tragic death in 12th...