Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 (vol. 63), issue 3

Study of Dam-break Due to Overtopping of Four Small Dams in the Czech Republic

Zakaraya Alhasan, Jan Jandora, Jaromír Říha

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 717-729 | DOI: 10.11118/actaun201563030717  

Dam-break due to overtopping is one of the most common types of embankment dam failures. During the floods in August 2002 in the Czech Republic, several small dams collapsed due to overtopping. In this paper, an analysis of the dam break process at the Luh, Velký Bělčický, Melín, and Metelský dams breached during the 2002 flood is presented. Comprehensive identification and analysis of the dam shape, properties of dam material and failure scenarios were carried out after the flood event to assemble data for the calibration of a numerical dam break model. A simple one-dimensional mathematical model was proposed for use in dam breach simulation, and...

Butterfly of Assam University Campus in Silchar: Can Academic Institutions Contribute to Conservation of Species Diversity in Northeastern Region of India?

Mitrajit Deb, Sunil Nautiyal, Petr Sláma, Parimal C. Bhattacharjee, Shubhadeep Roychoudhury

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 731-739 | DOI: 10.11118/actaun201563030731  

Northeast India is amongst most bio-diverse ecological communities although recent developmental activities marred the environment to a great extent. Assam University campus in Silchar is situated in Barak valley of Assam, boasting a variety of habitats supporting invertebrate diversity. Heavy rainfall during monsoon increases vegetation and in turn larval food plants and overall butterfly density. Total 38 butterfly species were identified belonging to 30 genera under 5 families: Nymphalidae having the maximum species richness (58%), followed by Hesperiidae (13%), Lycaenidae (13%), Pieridae (11%) and Papilionidae (5%). This paper focuses on the problems...

Weed Species Diversity in the Czech Republic Under Different Farming and Site Conditions

Michaela Kolářová, Luděk Tyšer, Josef Soukup

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 741-749 | DOI: 10.11118/actaun201563030741  

The aim of this study was to explore the composition of weed vegetation on arable land in selected areas of the Czech Republic and to determine the level of γ-diversity. Our survey was conducted at 27 conventional and 35 organic farms from 2006-2008. In each sampled field, one phytocoenological relevé of a standard size of 100 m2 was recorded in the central part of the field. The species cover was estimated. The total γ-diversity was expressed as the total number of weed species recorded. γ-diversity of different farming systems, altitudes and crops was calculated. Subsequently, the species were divided on the basis of...

Spiders (Arachnida: Araneae) from Forest Ecosystems of Třesín National Nature Monument (Litovelské Pomoraví, Czech Republic) with Suggestions to Conservation Management of the Locality

Ondřej Košulič

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 751-767 | DOI: 10.11118/actaun201563030751  

This paper presents faunistic records of spiders in the forest ecosystems of the Třesín National Nature Monument. Spiders were surveyed from 29 April 2013 to 25 October 2013. A total of 1012 individual spiders were collected from eight sites by pitfall traps, individual collection, sweeping grasses and herb vegetation, beating shrubs and trees, and shifting leaf litters. Spiders were identified as 146 species from 94 genera and 27 families. The families Linyphiidae, Lycosidae, Gnaphosidae, and Thomisidae exhibited high species diversity. Three species listed on the Red List of Threatened Species in the Czech Republic were recorded: Dysdera moravica...

Alternate Method for Determination of Glue-line Tensile Strength of Spliced Veneers in Czech Republic

Pavel Král, Petr Klímek, Pawan Kumar Mishra

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 769-773 | DOI: 10.11118/actaun201563030769  

Quality control is a crucial part of any manufacturing unit, as it assures compliance to established standards as well as maintenance of product quality for internal management purposes. Quality control of spliced veneer in Czech wood based industries is mainly based on ČSN 49 2315 and ČSN 49 2320 standards, which rely on measurement of crack length in finished product. This method has been satisfactorily used since 1985 but requirements of wood based industry has changed a lot in these years. We propose an alternate method for mesurement of tensile strength of spliced veneers. Samples of specified size spliced were taken as mentioned in details and...

Students' Preference of E-learning in Physical Subjects at Mendel University in Brno

Vojtěch Kumbár, Josef Filípek

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 775-780 | DOI: 10.11118/actaun201563030775  

In this article there is observed e-learing study support in subjects focused on physics, mainly in praktikum of these subjects. Teaching e-learning software made by collective of physics teachers at Mendel university in Brno is possible to use as a electronic exercise book, homework aid for solving of laboratory homework, dataprojector presentation in teaching and also as a examination of students by means of didactic tests. It is necessary to be mindful that programme is valid, simplify studying and also to raise deeper interest in physics. The goal of teaching aid is to simplify studying process and create possibility for teachers to devote all...

Influence of Storage Temperature on the Viscous Behaviour of Partially Fermented Wine Must (Pinot Gris)

Vojtěch Kumbár, Jiří Votava

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 781-785 | DOI: 10.11118/actaun201563030781  

The main goal of this article deals with effect of storage temperature on the partially fermented wine must viscosity. Four samples of partially femrented wine must (Pinot Gris) wre observed. Two samples were stored in cold temperature 5 °C and another two samples were stored at the room temperature ~20 °C. The kinematic viscosity has measured for 132 hours from start of stormy fermetation (in the interval about 16 hours). Rotary viscometer with standard spinde and low-volume adapter was used to experimental measured. Results of kinematic viscosity process were mathematically modelled using logarithms function. Created mathematical models were precision...

What is More Suitable for Kohlrabi Fertilization - Digestate or Mineral Fertilizers?

Tomáš Lošák, Jaroslav Hlušek, Hana Bělíková, Monika Vítězová, Tomáš Vítěz, Jacek Antonkiewicz

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 787-791 | DOI: 10.11118/actaun201563030787  

In a one-year vegetation pot experiment, we compared the effect of digestate from a biogas station and mineral fertilisers on yield and quality parameters of kohlrabi, variety Moravia. Four treatments were used in the trial: 1) untreated control, 2) urea, 3) digestate, 4) urea, triple superphosphate, KCl, MgSO4. The N dose was the same in treatments 2-4, 1.5 g N/pot. In treatment 4 the P, K and Mg doses corresponded to those supplied in the digestate treatment (3).The weight of single kohlrabi bulbs in the unfertilised control was significantly lower (39.2%) than in the urea treatment (100%) and the other fertilised treatments. After...

Usage of Geoprocessing Services in Precision Forestry for Wood Volume Calculation and Wind Risk Assessment

Tomáš Mikita, Petr Balogh

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 793-801 | DOI: 10.11118/actaun201563030793  

This paper outlines the idea of a precision forestry tool for optimizing clearcut size and shape within the process of forest recovery and its publishing in the form of a web processing service for forest owners on the Internet. The designed tool titled COWRAS (Clearcut Optimization and Wind Risk Assessment) is developed for optimization of clearcuts (their location, shape, size, and orientation) with subsequent wind risk assessment. The tool primarily works with airborne LiDAR data previously processed to the form of a digital surface model (DSM) and a digital elevation model (DEM). In the first step, the growing stock on the planned clearcut determined...

Water Quality Development in the Semíč Stream

Petra Oppeltová, Věra Hubačíková, Jakub Najman

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 803-813 | DOI: 10.11118/actaun201563030803  

The aims of the work were to analyse selected quality indicators of a small water stream called Semíč and evaluate the results based on the valid legislation. Eight sampling profiles (SP) were selected and water was sampled four times a year in the period May 2013-April 2014. PH, conductivity, oxygen content and temperature were measured directly in the field. Subsequently, ferrum, nitric nitrogen, ammoniacal nitrogen, sulphates, chlorides, chemical oxygen demand tested using dichromate, total phosphorus, total nitrogen and manganese were analysed in the laboratory. Analyses of selected heavy metals - zinc, copper and aluminum - were carried out in...

Comparison of Selected Herds of Hutzul Horses Bred in the Czech Republic and Slovakia

Ivana Oravcová, Eva Sobotková, Iva Jiskrová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 815-824 | DOI: 10.11118/actaun201563030815  

The objective of the present study was to compare the individual breeds of Hutzul horses in Slovakia and in the Czech Republic in terms of their age, gender, line and conditions of breeding in which the horses live. First of all in each herd we analysed 14 body dimensions, from these data the hippo-metric indices were calculated and processed statistically using the statistical programme Unistat version 5.1. Then they were compared mutually. Most of the statistically significant differences were related to the effect of the place of measurements. According to the place of measurement only the tape measure and height in saddle were statistically insignificant....

Dominance and Diversity of Bird Community in Floodplain Forest Ecosystem

Karel Poprach, Jana Vrbková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 825-833 | DOI: 10.11118/actaun201563030825  

The paper is aimed to assessment of diversity and structure of bird community in floodplain forest ecosystem. Authors present results of analyses data on bird communities obtained at two transects in the Litovelské Pomoraví Protected Landscape Area (Czech Republic) in the period 1998-2012. Research of bird communities was carried out using the point-count method. The article deals with qualitative and quantitative representation of breeding bird species, including their relation to habitat type (closed floodplain forest, ecotone). Altogether 63 breeding species were recorded at the Vrapač transect and 67 at the Litovelské luhy transect, respectively....

Static Testing of Draft Sensor for Three Point Hitch Dynamometer Utilization

Dušan Slimařík, Petr Dostál, Adam Polcar

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 835-839 | DOI: 10.11118/actaun201563030835  

This paper investigates the possibilities in design of universal three point hitch dynamometer. Approaches in different hitch dynamometers are explained and pros and cons are mentioned. Also main parts and functional principle of draft sensor are clarified. The main goal of this research is clarification and examination of draft sensor output signal on angular draft force dependences. Utilization of draft sensor as a source for draft force sensing in lower arms is intended and examined. Research was focused on loading of draft sensor in different directions for proper screening of voltage output. Special loading device was designed and used with respect...

Spatial Modeling of a New Technological Typification in Forestry Based on Multicriteria Evaluation of Skidding Technologies

Michal Synek, Martin Klimánek

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 841-852 | DOI: 10.11118/actaun201563030841  

The study describes a new system of technological typification in forestry based on multicriteria evaluation of environmentally friendly use of common skidding technologies. A farm tractor, skidder, cable system, forwarder, and forwarder in combination with harvester were selected as model skidding technologies. The proposed model determines one of the four categories in terms of their environmentally friendly use: 1) Fully suitable, 2) Suitable, 3) Unsuitable - not excluded and 4) Unsuitable for every forest stand and individual skidding technology. The Saaty matrix was used to define weights of input parameters for multicriteria evaluation. The selected...

Application of Multi-Criteria Analysis in the Evaluation of Biogas Plants with Respect to the Stability of the Agricultural System

Jitka Šišková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 853-860 | DOI: 10.11118/actaun201563030853  

As a result of the interconnection and globalization of access to information, scientific expertise and new technologies across the world, development of society is now progressing at a skyrocketing pace. Production in businesses is reaching maximum possible levels. This paper focuses on systemic evaluation of the interrelations among production processes of agricultural businesses running biogas plants. It represents a comprehensive proposal of a model instrument for comparison of production options in relation to available input materials in agricultural businesses. Interconnection of the economic, environmental and social factors is of growing significance...

Carabid Beetles (Carabidae) in an Abandoned Quarry Near Čelechovice na Hané

Pavla Šťastná, Lucie Nováková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 861-866 | DOI: 10.11118/actaun201563030861  

Between 2012 and 2013 a research of carabid beetles was performed in an abandoned quarry Státní lom (Čelechovice na Hané). Capturing was conducted at three plots with early succession and at three plots with advanced succession using formaldehyde pitfall traps. In total, 42 species in the total number of 867 specimens were collected at all plots in both years. Overall eurytopic species prevailed. Among the major species, the following were detected Cylindera germanica (VU), Carabus irregularis (NT), C. scheidleri, and C. ullrichii. The quarry is mostly colonized by species preferring open habitats. Species that require unshaded...

Certification of Corporate Social Responsibility in EU and China

Eva Abramuszkinová Pavlíková, Marcela Basovníková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 869-876 | DOI: 10.11118/actaun201563030869  

Corporate social responsibility is reflected in environmental, social, economic, stakeholder and voluntariness dimensions. It had become an important topic for European agenda where CSR is considered as a concept whereby companies integrate social and environmental concerns in their business operations and interact with stakeholders on a voluntary basis. In general, it is the responsibility of enterprises for their impact on society. CSR and its certification is important not only for EU but also for out-European business partners such as China. This paper is focused on EU agenda related to CSR, certification, SA8000 standard and the case study of...

Empirical Results for Some Monetary Areas According to Optimum Currency Area Criteria

Emil Adámek, Stanislav Kappel

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 877-885 | DOI: 10.11118/actaun201563030877  

The euro area is the biggest monetary union in the World. In post-crisis time, the possibilities of creation a new monetary union are discussed again. The aim of this article is to evaluate, according to OCA criteria, an appropriateness of selected countries for a membership in a monetary union or for creation new monetary union. The second aim is to confront the existing monetary union - the euro area, with two potential monetary areas - NAFTA and MERCOSUR. The criteria are based on the OCA theory and partly on the so called OCA index. According to the results, there are countries (so called core countries) such as Austria or Luxemburg which reach...

The Character of Price Transmission Within Milk Commodity Chain in the Czech Republic

Barbora Dudová, Věra Bečvářová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 887-892 | DOI: 10.11118/actaun201563030887  

The article is focused on price transmission within milk commodity chain in the Czech Republic. The article distinct on milk products with low value added - cow milk/paper box milk and products with higher value added - cow milk/butter. Price transmission is measured by the coefficient of elasticity of the price transmission (EPT); price transfer is examined in demand as well as supply direction. Next part of the analysis measures price differences (by coefficient determination - R2) in supply direction. Last step in this analysis is the impact of time delay at the price transmission process (measured by R2). The price transmission...

Analysis of Land Tenure Systems and its Relationship with Productivity in the Agricultural Sector in Ghana

Libor Grega, Emmanuel Kofi Ankomah, Samuel Antwi Darkwah

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 893-901 | DOI: 10.11118/actaun201563030893  

The paper assesses the effects of Land Tenure systems and its relationship with agricultural productivity in Ghana. It discusses the complex nature of the Tenure systems and some of the reforms the country has done over the years and standard of living in the rural communities. In its assessments, this paper extracts information from Cross-Section Data and analyse it by applying Chi-square test to show the relationship between Land Tenure Systems and agriculture productivity. The outcome shows that Land Tenure Systems has a direct influence on productivity in Agriculture and can result in poverty and low standard of living among peasant farmers. In...

Analysis of Flowers Production and Consumption Determinants in Czech Republic

Pavlína Hálová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 903-913 | DOI: 10.11118/actaun201563030903  

The paper deals with an analysis of economic factors which affect production and consumption of flower branch products. It answers scientic questions set on base of the fact that this branch started to get in a centers of attention and experiences growth again. The paper uses both the linear and the nonlinear regression models results of which are instrumental to recognition of practical problems in the monitored area. The most important surveyed factor influencing the production appears an amount of covered areas used for growing. The use of this production factor was decreasing till 2004; only in the following period growing areas have been enlarged....

On the Ideality of Filtering Techniques in the Business Cycle Analysis Under Conditions of European Economy

Ladislava Issever Grochová, Petr Rozmahel

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 915-926 | DOI: 10.11118/actaun201563030915  

The paper deals with the applications and comparison of various filtering techniques, which is an integral part of the business cycles identification and their further analysis. In particular, the paper examines four high-pass and band-pass filters and compares them to an ideal filter. The gain function is estimated and shown by the periodogram to assess the filters' efficiency in the extraction of undesired periods in the time series. The monthly data of industrial production indices of chosen EU countries are used to analyse the filtering techniques. The results show the Butterworth filter as a high pass and the Christiano-Fitzgerald filter as a...

Design and Operationalization of Technological Business Models

Adam Jabłoński

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 927-935 | DOI: 10.11118/actaun201563030927  

The mechanisms of the network paradigm increasingly affecting the operation of companies form a new dimension of strategic management today. This applies also to the look at the design and operationalization of business models. Business models that become a source of competitive advantage in the market should have such a configuration that will provide the company with the capability to develop and grow in value. Innovation in particular determines this capability, which is the basis for the ability to create technologically new products and services. An interesting issue, not fully examined yet, is defining the principles of the design and operationalization...

Supplier Choice Knowledge Support in the Supply Chain

Ekaterina Khitilova, Miroslav Pokorný

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 937-945 | DOI: 10.11118/actaun201563030937  

The paper focuses on the issue of choice of suppliers in the market environment. It discusses expert systems as modern methods of its computer support. The issue of supplier choice is presented and viewpoints for the formulation of the decision-making task introduced. The piece of writing furthermore pinpoints the expert character of the solution of this task, making use of the knowledge of experienced professionals. It introduces the principles of fuzzy oriented expert systems as a suitable solution of the task at hand. Language models of the expert systems formalise the high quality mental models of an experienced expert. The global decision-making...

Specifics of the Internationalization Process of Czech Engineering SMEs

Lea Kubíčková, Martina Toulová, Marcela Votoupalová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 947-956 | DOI: 10.11118/actaun201563030947  

The aim of this paper is to define the specifics of the internationalization process of Czech engineering small and medium-sized enterprises (SMEs). Based on primary data collection among Czech engineering SMEs there were defined the main motives of the internationalization. There were also identified the factors subjectively considered by SMEs as the key success factors of the internationalization process. Attention was also paid to subjectively perceived risk factors of the internationalization process and to the issue of risk management in the internationalization process, while it was investigated whether the risk management affects the intensity...

Immigration Into the United Kingdom

Lukáš Nevěděl, Michaela Novotná

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 957-967 | DOI: 10.11118/actaun201563030957  

Migration is a process which results in an increase or a decrease of population. When analysing the immigration policy of the United Kingdom, it is important to be aware of two key factors which influenced it: the country's location and its colonial history. As an island, the UK has developed a very strong system of border control while at the same time there is limited control within its borders which can be demonstrated e.g. by the absence of identity cards. The aim of this article is to evaluate immigration into the United Kingdom of Great Britain and Northern Ireland based on available statistical data between 2004 and 2012. The data will be also...

Inflation, Exchange Rates and Interest Rates in Ghana: an Autoregressive Distributed Lag Model

Dennis Nchor, Samuel Antwi Darkwah

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 969-977 | DOI: 10.11118/actaun201563030969  

This paper investigates the impact of exchange rate movement and the nominal interest rate on inflation in Ghana. It also looks at the presence of the Fisher Effect and the International Fisher Effect scenarios. It makes use of an autoregressive distributed lag model and an unrestricted error correction model. Ordinary Least Squares regression methods were also employed to determine the presence of the Fischer Effect and the International Fisher Effect. The results from the study show that in the short run a percentage point increase in the level of depreciation of the Ghana cedi leads to an increase in the rate of inflation by 0.20%. A percentage...

Family Businesses in the Corporate Governance of MNCs

Pavla Odehnalová, Petr Pirožek

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 979-984 | DOI: 10.11118/actaun201563030979  

The issue of family businesses is currently a very topical theme in the academic world. The importance of family businesses increases with internationalization and is associated with business success in global market conditions. A fundamental part of business activities abroad is the correct application of the corporate governance of subsidiaries of multinational family businesses. The available findings do not cover this area sufficiently, especially in the context of transformed economies in CEE. In view of the nature of foreign business activities, the degree of centralization of competences transferred between subsidiaries and headquarters and...

Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic

Milena Otavová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 985-993 | DOI: 10.11118/actaun201563030985  

The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit...

Is There a Credit Crunch in the Czech Republic?

Lucie Režňáková, Svatopluk Kapounek

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 995-1003 | DOI: 10.11118/actaun201563030995  

We apply a disequilibrium model of credit demand and supply to test the credit crunch hypothesis. We suppose that firms face credit rationing and a realised outstanding loan will be the minimum desired level of commercial bank loans and bank limit for the firm. We adopted the disequilibrium model which consists of credit supply and credit demand equations. We suggest that actual observed credit growth rate at time t lies on the supply curve (excess demand), or on the demand curve (excess supply), or on both (equilibrium). Our model is estimated by the full-information maximum likelihood approach with a numerical maximization of the likelihood function....

Determinants of Bank Efficiency: Evidence from Czech Banking Sector

Rostislav Staněk

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1005-1011 | DOI: 10.11118/actaun201563031005  

The paper identifies bank-specific determinants of Czech commercial bank efficiency during the period 2000-2012. The paper employs a panel version of a stochastic efficiency frontier model with time variant efficiency to identify the impact of bank size and the structure of bank's portfolio on the bank's cost and profit efficiency. The results of the estimation show that bank size has no impact on cost efficiency but it negatively influences the bank's ability to generate revenue. Cost efficiency increases with deposit-to-assets ratio and profit efficiency increases with loans-to-assets ratio. During the examined period average bank lost one fourth...

Effect of Customer Satisfaction on Company Performance

Petr Suchánek, Maria Králová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1013-1021 | DOI: 10.11118/actaun201563031013  

The subject of this article is customer satisfaction and its impact on company performance through satisfaction with its products, including a comparison with the competition. Research was conducted in search of factors which affect customer satisfaction on the one hand and the performance of the company on the other hand. We constructed a model explaining what specific factors (affecting customer satisfaction) have an impact on the performance of a company. This model can help management to better run the business and achieve higher performance. The article is based on research that focused on companies in the food industry in Czech Republic and on...

Impact of Lump Sum Expense Rates on Public Revenue

Jana Tepperová, Jan Pavel, Lenka Láchová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1023-1030 | DOI: 10.11118/actaun201563031023  

Lump sum expense has special role within the Czech tax system. As the percentages of the lump sum expense used in the Czech Republic are high compared to other EU countries, they are often criticized as distortive and government searches for ways to limit their use. On the other side, the long-standing role of the lump sum expense in the Czech tax system hinders its decrease. Based on the data from the personal income tax returns of self-employed we analyze the use of the lump sum expense in the Czech Republic over the years 2004 to 2012. Using the same data and controlling for other variables, we estimate the impact of the lump sum expenses' rates...

Exploring Consumer Behavior: Use of Association Rules

Pavel Turčínek, Jana Turčínková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1031-1042 | DOI: 10.11118/actaun201563031031  

This paper focuses on problematic of use of association rules in exploring consumer behavior and presents selected results of applied data analyses on data collected via questionnaire survey on a sample of 1127 Czech respondents with structure close to representative sample of population the Czech Republic. The questionnaire survey deals with problematic of shopping for meat products. The objective was to explore possibilities of less frequently used data-mining techniques in processing of customer preference.For the data analyses, two methods for generating association rules are used: Apriori algorithm and FP-grow algorithm. Both of them were...

Employee Development in Small and Medium Enterprises in the Light of Demographic Evolution

Hana Urbancová, Monika Hudáková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1043-1050 | DOI: 10.11118/actaun201563031043  

Trends in the job market taking worker knowledge, abilities and skills into account show that the demand for qualified, experienced workers has been rising and that the trend will continue into the future. Accordingly, companies must put a life-long learning and development strategy in place so that even older employees (55+), the proportion of whom has been rising in organizations and in the marketplace, may maintain their positions in the job market for as long as possible. This paper aims to assess how small and medium enterprises in the Czech Republic reflect current demographic developments in terms of age management support and employee development....

Methods of Recruitment in the Czech and Slovak Organizations

Hana Urbancová, Katarína Stachová, Zdenko Stacho

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1051-1060 | DOI: 10.11118/actaun201563031051  

In the existing highly competitive environment, every organization's goal is to hire quality employees. To be able to acquire quality employees, the HR processes related to employee hiring must be conducted properly within the organization. This paper uses primary research to identify and assess recruitment methods used by organizations in the Czech Republic and Slovakia, taking the employer's brand building into account. The research was conducted on the basis of a questionnaire distributed among Czech (n = 364) and Slovak (n = 340) organizations. The results showed that employers in the Czech Republic most frequently present themselves to potential...

The Benefits of Business Continuity Management in Czech Organizations

Jiří Urbanec, Hana Urbancová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1061-1071 | DOI: 10.11118/actaun201563031061  

This contribution is concerned with identifying benefits of applying business continuity management based on international standards; it also makes an effort to provide an assessment of causes leading to and consequences arising from its implementation or non-implementation. This article presents the verification of theoretical benefits mentioned in foreign literature in comparison with a practical application of business continuity management according to the standards in Czech organizations. Furthermore, it also points out its negative aspects. Primary data was assessed statistically by means of a factor analysis which confirmed the initial suppositions....

Comparison of Decision-making Skills of Students and Managers

Jaroslav Vrchota, Monika Švárová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1073-1077 | DOI: 10.11118/actaun201563031073  

The aim of this paper is to analyze the level of decision-making skills of managers compared to the level of decision-making skills of students. Decision making is seen as a process that is based on our knowledge, skill, experience and partly influenced by our personality. The process ends by the right solution of the required quality, time and reasonable acceptability. Data was obtained through a questionnaire survey of 221 managers and 376 students from universities. Using the statistical method we accomplished to demonstrate that managers achieve higher levels of decision-making skills than students. The decision-making were based on analises the...

Errata. The Using of Skeletochronology as a Screening Method for Age Determination of Alpine Newts (Mesotriton Alpestris): a Technical Report

Peter Makovický, Oldřich Kopecký, Pavol Makovický, Radek Matlach

Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1079 | DOI: 10.11118/actaun201563031079