Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 (vol. 65), issue 4
Stability Modelling of Boom Mover by the Maple Program
Stanislav Bartoň, Jan Červinka, Jiří Pospíšil
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1113-1119 | DOI: 10.11118/actaun201765041113 
This paper shows the usage of the Maplesoft 13 program to study the lateral stability of the tractor mulcher mounted on a hydraulic arm connected to the tractor using a 3 point hitch. The results of the tractor stability analysis are in a graphical form with respect to the torque forces caused by the mulcher support arms weight and other present forces during its work operation.
The Use of Resistant Glass in Special Agricultural Machinery and the Logistic Support Depending on Operating Temperatures
Tomáš Binar, Jiří Švarc, Stanislav Rolc, Petr Dostál, Michal Šustr
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1121-1127 | DOI: 10.11118/actaun201765041121
The paper is concerned with quality assessment of bullet-resistant glass in relation to ambient temperatures. The measurement results provided below may be drawn on in the field of logistics when transport, special as well as special agricultural machinery are operated at fluctuating temperatures. In the paper, data from shooting tests, monitoring the projectile velocity, penetration through the glass and projectile fragmentation at various ambient temperatures, is presented. For perfect protection of agricultural machine operators not only the bullet-resistance of glass panels, but also their further use in work is of great importance. Hence, emphasis...
Chemical Composition and Antimicrobial Activity of Cinnamon, Thyme, Oregano and Clove Essential Oils Against Plant Pathogenic Bacteria
Matěj Božik, Pavel Nový, Pavel Klouček
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1129-1134 | DOI: 10.11118/actaun201765041129
Essential oils are volatile substances from plants and many of them have antimicrobial activity. For that reason, they have become known as a useful alternative to chemical preservatives and pesticides. In this study, we tested essential oils of four aromatic plants. Cinnamon (Cinnamomum zeylanicum), thyme (Thymus vulgaris), oregano (Origanum vulgare) and clove (Syzygium aromaticum) essential oils were investigated for their composition and antimicrobial effect against plant pathogenic bacteria (Pectobacterium spp. and Pseudomonas spp.). Both are commonly associated with diseased fruit trees in orchards and...
Analyse of Relationships Between Some Milk Indicators of Cow Energy Metabolism and Ketosis State
Oto Hanuš, Daniel Falta, Marcela Klimešová, Eva Samková, Jan Říha, Gustav Chládek, Petr Roubal, Růžena Seydlová, Radoslava Jedelská, Jaroslav Kopecký
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1135-1147 | DOI: 10.11118/actaun201765041135
Good health is important for animal reproduction and support of foodstuff chain quality and safety. Milk is suitable for noninvasive monitoring. Analyses of milk composition and result interpretation along environmental conditions and physiological principles plays important role in health control. Ketosis is a disorder of energy metabolism in dairy cows. It deteriorates milk yield (MY) and quality and animal reproduction and can have a fatal impact. Aim was to analyse relationships between milk energy metabolism indicators as acetone (AC) and component quotients which can serve in health control and estimate their thresholds. AC and fat/lactose (F/L)...
Somatic Cell Count and Milk Yield Losses in Goats
Oto Hanuš, Petr Roubal, Josef Kučera, Marcela Klimešová, Radoslava Jedelská, Jaroslav Kopecký
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1149-1160 | DOI: 10.11118/actaun201765041149
This work is aimed at prediction and quantification of goat milk yield (MY, kg) losses by the somatic cell count (SCC, 103.ml-1) in milk recording. The goal is to support the prevention of milk secretion disorders, milk yield and quality. During two years there were evaluated composition and properties of individual milk samples (n = 1 173). There were included animals of brown short-haired (BSH) breed and BSH × white short-haired in one flock. The linear and nonlinear regression, interpolation, extrapolation, approximation and qualified estimation were used for milk losses prediction along the SCC. The relevant values of the...
Standardization of Methodology for Polymorphism Detection in ASIP, MC1R and MATP Genes in Relation to Colour in Horses
Eliška Horecká, Čeněk Horecký, Aleš Knoll
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1161-1165 | DOI: 10.11118/actaun201765041161
The basic colour in horses, such as black, brown and chestnut is affected by only two genes MC1R and ASIP. Other colours in horses are affected by modifying genes, such as dilution gene MATP. In this paper genotypes of 133 horses were determined using PCR-RFLP for MATP (membrane-associated transporter protein) gene and duplex PCR-RFLP for MC1R (melanocortin 1 receptor) and ASIP (agouti signaling protein) genes. The allele and genotype frequencies were detected in a group of horses of 6 different breeds. In animals, which was not influenced by modification allele of another colour gene, we found the concordance...
Plodia interpunctella (Hübner, 1813) and Nemapogon granellus (Linnaeus, 1758) - Uncommon Pests on Stored Garlic (Allium sativum L.) in the Czech Republic
Eva Hrudová, Ivana Šafránková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1167-1173 | DOI: 10.11118/actaun201765041167
Garlic is one of several important vegetable species grown in the Czech Republic. Ditylenchus dipsaci (Kühn, 1857) (Tylenchida: Anguinidae), Aceria tulipae (Keifer, 1938) (Acari: Eriophyidae), Rhizoglyphus echinopus (Fumouze & Robin, 1868) (Acari: Acaridae) and R. robinii Claparède, 1869 (Acari: Acaridae), Suillia lurida (Meigen, 1830) (Diptera: Heleomyzidae) are common pest species found on garlic plants in the Czech Republic. Nowadays Aceria tulipae (Keifer, 1938) is beginning to be considered as the one causing damage. Plodia interpunctella (Hübner, 1813) (Lepidoptera: Pyralidae) and Nemapogon...
Comparing Treatment Methods of Apple Tree Chips in Terms of Mycelia Growth of Oyster Mushroom (Pleurotus ostreatus (Jacq.) P. Kumm)
Ivan Jablonský, Martin Koudela, David Novotný
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1175-1181 | DOI: 10.11118/actaun201765041175
In this study, we chemically treated apple tree chips and evaluated the colonisation of these substrates by the mycelium of Pleurotus. ostreatus. Chips were treated by a liquid surfactant Empigen OB (0.02-0.32 %), calcium hydroxide Ca(OH)2 (1-3 %) and sodium hypochlorite NaClO (0.5-1.5 %), and by their combinations. Substrates treated with a combination of the Empigen and NaClO reached the pH values of 6.5, with a combination of the Empigen and hydroxide, pH values did not exceed 7.9. Significantly higher gains of P. ostreatus mycelium 15 days after inoculation were found for the substrate treated with 2 % Ca(OH)2...
Digestate and Fugate - Fertilizers with Ecotoxicological Risks
Daniel Jančula, Štěpán Zezulka, Michal Došek, Miroslava Beklová, Barbora Havelková, Blahoslav Maršálek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1183-1188 | DOI: 10.11118/actaun201765041183
Increasing number of decentralised biogas plants increases not only the amount of biogas produced, but also the production of digestate. Digestate and fugate are believed to be good fertilizers. However, there is often a tradeoff between other environmental impacts linked to agricultural production like eutrophication or ecotoxicity. Only limited ecotoxicological information is known about the effects of digestate or fugate on terrestrial fauna and flora.This is the first study comparing the survival and reproduction of collembolans as the representative soil fauna and the root growth and photosynthetic activity of Sinapis alba and Panicum...
Production and Quality of Semen in Boars in Insemination Centre
Vendula Kamanová, Zdeněk Hadaš, Pavel Nevrkla
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1189-1193 | DOI: 10.11118/actaun201765041189
The aim of this study was to analyze production and quality of semen in boars in an insemination centre. Experimental material consisted of 8,052 semen samples collected from 146 boars. During the period of 5 years, an analysis of semen parameters was conducted. The obtained data were divided according to age of boars at the time of semen collection. Results showed that boars between 8 months and 3 years of age reached higher levels of semen volume, percentage of abnormal spermatozoa and number of spermatozoa. Older boars had lower sperm concentration levels. The largest total number of spermatozoa and corrected number of spermatozoa were observed...
Agricultural Land Evaluation Considering the Czech Less Favoured Areas Delineation
Jakub Kučera, Tomáš Hlavsa
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1195-1204 | DOI: 10.11118/actaun201765041195
This paper analyses the impact of the common European criteria on the Less Favoured Areas (LFA) delineation in the Czech Republic (CR) and compares it with currently used point evaluation system. Further, it compares the advantages and disadvantages of both delineation systems from various points of view and concerning the needs of common agricultural policies.In the Czech Republic, a system of point evaluation of the agricultural land productivity based on the Evaluated soil-ecological units (ESEU) is used for delineation of the other than mountain LFA since 2001. Within the programme period 2014-2020, the European Commission proposes to delineate...
Effect of Contamination on the Lifetime of Hydraulic Oils and Systems
Marián Kučera, Zdeněk Aleš, Jan Mareček, Pavel Máchal
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1205-1212 | DOI: 10.11118/actaun201765041205
The extensions of service-lives regarding hydraulic fluids is gaining prominence due to several considerations including environmental pollution, conservation of natural resources and the economic benefits associated with extended service-life. The presented methods for testing the durability and oxidation stabilities of hydraulic fluids can be simultaneously used in two ways. Firstly for comparing different hydraulic biooils and for selecting more adequate oils with higher oxidation stabilities and longer service lifetimes and secondly for the development of a prognostic model for an accurate prediction of an oil's condition and its remaining useful...
Villa Kratochvíle as an Example of an Italian Garden in the Czech Lands
Zora Kulhánková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1213-1223 | DOI: 10.11118/actaun201765041213
The paper deals with an example of the Italian garden applied as a type in the Czech lands. Villa Kratochvíle is one of the very few cases of an independently created Renaissance villa in the territory of the Czech Republic. Its author was an Italian builder coming from the area around Como Lake - Baldassare Maggi and he was commissioned by a significant Czech nobleman, William of Rosenberg. Villa Kratochvíle together with the surrounding landscape is compared with the landscape of lakes around Mantua and Palazzo Te, which is typologically similar. Especially the use of large water bodies is what these two places and their surrounding landscape have...
Changes in the Soil Magnesium and Sulphur Content after Kieserite Application into Haplic Luvisol and the Effect on Yields of Barley Biomass
Tomáš Lošák, Jaroslav Hlušek, Ivana Lampartová, Gabriela Mühlbachová, Pavel Čermák
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1225-1229 | DOI: 10.11118/actaun201765041225
In 2016 a pot experiment (5 kg of soil - Mitscherlich pots) with 4 treatments (incl. unfertilized control treatment) was established with spring barley, variety KWS Irina, in the outdoor vegetation hall. Haplic luvisol from Jaroměřice nad Rokytnou (with a good supply of magnesium and slightly acid soil reaction - 6.01) was used for this trial. The rates of magnesium (0.075-0.15-0.3 g Mg per pot) and sulphur (0.1-0.2-0.4 g S per pot) were increased by using the ESTA Kieserite fertiliser (25 % MgO; 20 % S), treatments 2-4. Nitrogen was applied in the form of CAN (27 % N) at a rate of 1 g N per pot in all the treatments incl. the control. The content...
Monitoring of Aquatic Biota in Intensive Fish Farming System
Lukáš Mareš, Pavla Řezníčková, Jakub Seifried, Jan Mareš, Ondřej Malý
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1231-1239 | DOI: 10.11118/actaun201765041231
The aim of the study was to conduct a detailed research of aquatic invertebrates in the intensive breeding system of salmonid fish in order to determine the taxonomic composition of the community and its seasonal dynamics, and to identify those species that may be hosts of parasitic disease agents. To date, this issue has not been studied at all in the Czech Republic. Monitoring was conducted on the Danish type recirculation system near the municipality of Pravíkov in the Highlands of the Czech Republic from April till November 2015. A total of 9 series of samples were taken. Macrozoobenthos was evaluated in terms of taxonomic composition and abundance....
Comparison of Two Training Methods Applied to Apple Trees Trained to Slender Spindle During the First Years After Planting
Martin Mészáros, Luděk Laňar, Josef Sus, Jan Náměstek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1241-1245 | DOI: 10.11118/actaun201765041241
The research was focused on the comparison of two pruning methods (winter pruning and winter + summer pruning) applied to apple trees trained to a standard and a modified slender spindle. The orchard of 'Topaz' trees, grafted on rootstock M 9, was planted in spring 2011. In the years 2013-2016, trunk cross sectional area (TCSA), crown volume, cumulative yields, yield efficiency, relative proportion of fruit size classes, number of cuts and dry matter of pruned wood were analyzed. The total growth intensity of the trees, measured by TCSA, was similar among the treatments. The trees of modified slender spindle had lower mean crown volume (2.751-2.765...
Effect of Minimal Disease in a Herd on Reproductive Parameters of Sows
Pavel Nevrkla, Zdeněk Hadaš, Pavel Horký
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1247-1251 | DOI: 10.11118/actaun201765041247
The aim of this study was evaluation of reproductive performance in sows from herds with minimal disease. Total number of 40 sows were included in the observation and evaluated from the 1st to the 4th parity. The highest reproductive performance was recorded at the 3rd parity. Statistically significant difference (P < 0.05) was found between the 1st and the 3rd parity and highly statistically significant difference (P < 0.01) was recorded between the 2nd and the 3rd parity in number of live-born piglets. Comparison of numbers of stillborn piglets showed statistically...
Comparison Strawberry Field Production and Occurrence of Grey Mould at Strawberry Growing on System with Addition of Apple Tree Woody Chips
David Novotný, Jana Brožová, Pavla Růžičková, Josef Sus, Martin Koudela, Ivan Jablonský
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1253-1264 | DOI: 10.11118/actaun201765041253
In the years 2014 to 2016 the influence of apple tree wood chips and composted apple tree wood chips in which oyster mushroom grew and yielded which were supplemented into soil on strawberry field production and occurrence of grey mould at strawberry (cv. 'Sonata') was evaluated. Average weight and number of fruits per plant, average fruit weight, average weight and number of fruits affected by Botrytis cinerea per plant, percentage of weight and number of fruits affected by Botrytis cinerea was calculated. There were recorded differences concerning strawberry yield among the investigated variants of plots, but mainly there were not statistically...
Bioaccumulation of Heavy Metals in Hydromacrophytes from Five Coastal Lakes (North-Western Poland, Baltic Sea)
Magdalena Senze, Monika Kowalska-Góralska, Przemysław Pokorny, Wojciech Kruszyński
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1265-1277 | DOI: 10.11118/actaun201765041265
The study concerned Polish coastal lakes separated from the Baltic Sea by a sandbar. The study was designed to determine whether the aquatic plants in the coastal lakes in Poland accumulate Cu, Ni, Cd. The material consisted of water and aquatic plant samples collected in the years 2012 and 2013 in lakes Resko Przymorskie, Jamno, Bukowo, Kopań and Wicko.The metal with the lowest content (mg.kg-1) in the plants was Cd, and the concentrations can be arranged as follows: Cd < Ni < Cu (mean 0.46 < 1.91 < 5.56) in 2012 and (mean 1.04 < 1.86 < 4.68) in 2013. For water, the order of concentrations (mg.l-1) of metals...
Epigeic Spiders from Lowland Oak Woodlands in the South Moravia Region (Czech Republic)
Kamila Surovcová, Ondřej Košulič, Vladimír Hula
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1279-1294 | DOI: 10.11118/actaun201765041279
This paper presents spider faunistics from abandoned coppice oak forest stands located along the South Moravia region. Spiders were collected from May to July 2012 by pitfall trapping at eight different localities. We collected 1945 adult spiders representing 20 families, 53 genera, and 90 species. More than one-third of all the species are known to be xerothermophilous with ecological restrictions to open and partly shaded habitats such as forest-steppe and sparse forests which belong to endangered habitats along central Europe. The most abundant species were Pardosa alacris, P. lugubris and Arctosa lutetiana from the family Lycosidae....
The Influence of Corrosion Attack on Grey Cast Iron Brittle-Fracture Behaviour and its Impact on the Material Life Cycle
Jiří Švarc, Tomáš Binar, Petr Dostál, Michal Černý, Jan Tippner
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1295-1301 | DOI: 10.11118/actaun201765041295
The paper is concerned with brittle-fracture behaviour of grey cast iron attacked by corrosion and its impact on the life cycle of a spare part made of grey cast iron. In a corrosion chamber, outdoor climatic conditions (temperature and relative air humidity) were simulated in which degradation processes, induced by material corrosion, degrading mechanical properties of a material and possibly leading to irreversible damage of a machine component, occur in the material of maintenance vehicles that are out of operation for the period of one year. The corrosion degradation of grey cast iron, which the spare parts constituting functional parts of an engine...
Influence of Legs and Udder Evaluation on Longevity and Selected Milk Production Parameters in Czech Fleckvieh and Montbeliarde Cattle
Renata Toušová, Jaromír Ducháček, Stanislav Staněk, Martin Ptáček, Luděk Stádník, Matúš Gašparík, Ondřej Ryba
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1303-1308 | DOI: 10.11118/actaun201765041303
The aim of this study was to evaluate the influence of udder and legs formation on longevity traits (average lactation at culling, lifelong production) and milk production (maximum amount of milk per lactation, fat content in % and kg, protein content in % and kg) in Czech Fleckvieh, Montbeliarde and their crossbreds. Total 2725 culled Czech Fleckvieh, Montbeliarde cows, and their crossbreeds from two farms were put into dataset. Statistical analysis was performed by SAS 9.3 program. The model equation contained effect of breed, housing, legs formation, and udder formation. The groups for legs (81.90 points) and udder (81.75 points) formation were...
Acoustic Emission During Tensile Testing of Composite Materials
Jaroslav Začal, Petr Dostál, Michal Šustr, David Dobrocký
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1309-1315 | DOI: 10.11118/actaun201765041309
This paper deals with possibilities of acoustic emission method utilization as an online surveillance tool for improvement of identification of structural damage onset in composite materials. With employment of AE method we are able to localize the degraded areas in stressed components and subsequently estimate the extent of degradation. In experimental part the piezoelectric sensor was employed for continuous record of emission signals, continuous processing and analysis of measured data and monitoring of stressed material feedback on applied mechanical load in real time. Partial results from distinctive areas of conducted research were implemented...
Monitoring of Changes Signal Acoustic Emission Signals Using Waveguides
Jaroslav Začal, Petr Dostál, Michal Šustr, David Dobrocký
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1317-1322 | DOI: 10.11118/actaun201765041317
This paper is focused on possibilities of acoustic emission (AE) signal detection from material surface through waveguide for commonly used piezoelectric sensors. It also considers the experimental study of enhanced detection of occurrence of signal guided through waveguide corpus, its changes and deformities. Aim of this work is verification of several waveguide setup possibilities for maximization of AE signal detection in practice. For this purpose, multiple waveguide setups were manufactured from stainless steel and aluminium alloy. Hsu-Nielson pen test was utilized for signal actuation. Results demonstrate the differences between measured AE signal...
Importance of the Debt-Adjusted Real Exchange Rate in the Eurozone and V4
Patrik Abrahámek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1325-1337 | DOI: 10.11118/actaun201765041325
The purpose of this paper is to determine a potential overvaluation and undervaluation of currencies of selected eurozone countries and of the Visegrád Four. The DARER (Debt-Adjusted Real Exchange Rate) model was used for an empirical analysis of the period between 2010-2014 in individual quarters. The advantage of this model is that it explicitly takes into consideration the development of the current account and the debt of the country in connection with the theory of purchasing power parity. The DARER model appears to be a suitable tool for the empirical analysis because, currently, there are many countries in the eurozone with a high debt. In the...
Is Czech Export still Biased towards the Eastern Markets?
Lucie Coufalová, Libor Žídek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1339-1347 | DOI: 10.11118/actaun201765041339
There were special relationships among the COMECON members during the period of the centrally planning system. Czechoslovak trade/export was naturally biased towards these countries. The goal of this paper is to find out if there still exists any export bias towards the Russian or the ex-COMECON markets. In our research approach we use gravity models. We revealed that taking into consideration growth in GDP, geographical distance and institutions there is no bias towards the Russian or the CIS markets. But we discovered a bias towards the ex-COMECON contemporary members of the EU.
The Consequences of "Options" in the Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements
Eva Hýblová, Alena Kolčavová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1349-1357 | DOI: 10.11118/actaun201765041349
Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as "permit or require". On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can...
Sustainability Assessment and Reporting in Agriculture Sector
Edward Kassem, Oldřich Trenz, Jiří Hřebíček, Oldřich Faldík
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1359-1369 | DOI: 10.11118/actaun201765041359
Sustainability assessment is a mainstream business activity that demonstrates the link between the organization's strategy and commitment to a sustainable global economy. Sustainability indicators describe the environmental, social, economic and governance performance of Small and Medium-sized Businesses/Enterprises (SMB/SME). Unfortunately, their implementations in the Czech Republic show a low level of engagement in sustainability assessment.The paper presents the results of the authors' research in sustainability assessment of SMB/SMEs in the agriculture sector of the Czech Republic. An appropriate set of key performance indicators (KPIs) in...
The Super-efficiency Model and its Use for Ranking and Identification of Outliers
Kristína Kočišová, Iveta Palečková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1371-1382 | DOI: 10.11118/actaun201765041371
This paper employs non-radial and non-oriented super-efficiency SBM model under the assumption of a variable return to scale to analyse performance of twenty-two Czech and Slovak domestic commercial banks in 2015. The banks were ranked according to asset-oriented and profit-oriented intermediation approach. We pooled the cross-country data and used them to define a common best-practice efficiency frontier. This allowed us to focus on determining relative differences in efficiency across banks. The average efficiency was evaluated separately on the "national" and "international" level. Based on the results of analysis can be seen that in Slovak banking...
The Role of Immovable Property Taxes in the EU Countries - Taxes on Land, Buildings and Other Structure in Sub-national Tax Revenues under the Conditions of Tax Decentralization
Lenka Maličká
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1383-1392 | DOI: 10.11118/actaun201765041383
The literature concerned in fiscal federalism and fiscal decentralization promotes the sub-national responsibility for sub-national resources and spending. In this paper sub-national tax revenues are compared to total tax revenues expressing the tax decentralization for the sample of EU 28 countries. Beside it, the main part of sub-national taxes, the immovable property tax - tax on land building or other structure, is compared to total sub-national tax revenues. Using the GMM system estimation determinants of sub-national tax revenues, real estate tax revenues and tax decentralization are investigated on the sample of EU countries. Results show the...
Can Game Theory Help to Mitigate Water Conflicts in the Syrdarya Basin?
Lea Melnikovová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1393-1401 | DOI: 10.11118/actaun201765041393
This paper focuses on methods to resolve the ongoing conflict between countries in the Syrdarya Basin, namely Kyrgyzstan and Uzbekistan, over water allocation. It addresses the problem by using the cooperative games framework. It identifies difficulties of choosing the most suitable solution to the Nash bargaining problem under the current circumstances and also reveals complications that may obstruct negotiations on water allocation. The latter is done by using a simplified model from a different subject field which explains why the negotiations have sequential character. The Kalai-Smorodinsky solution is recommended as optimal in the concrete situation...
Information Diagnostic Support of Enterprise Under the Conditions of Uncertainty
Olga Melnyk, Włodzimierz Sroka, Marta Adamiv, Yurii Shpak
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1403-1414 | DOI: 10.11118/actaun201765041403
The dynamics and uncertainty of business environment greatly complicate the decision-making processes for the company's executives and managers. That's especially important if they do not possess high-quality and reliable information database on the state of internal and external environment. Thus, the purpose of this paper is the development of specialized probability diagnostic techniques for enterprise operating under the conditions of uncertainty. Two basic research methods were used in our research. Firstly, the study was conducted on the basis of review and analysis of specialized literature in the field of information diagnostic support of enterprises...
Convergence of EU Member States in the Field of Excise Duties in the Period 2000-2015
Jarmila Rybová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1415-1424 | DOI: 10.11118/actaun201765041415
This article aims to determine the convergence of the 27 EU Member States in the field of excise duties in the period 2000-2015. However, more recent complete data for all states are not available yet. The development trend towards convergence or divergence of monitored indicators is detected by indicators that represent excise taxes in the tax systems of the Member States of the European Union from the Eurostat database. Excise taxes are collected as whole.The article should answer two questions that are derived from generally preferred trends in the EU in a given period, ie. the trend growth of the tax burden to consumption and a trend approximation...
The Impact of the Housing Quality on the Socio-Economic Standard of the EU Countries
Daniela Špirková, Beata Stehlíková, Mária Zúbková
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1425-1433 | DOI: 10.11118/actaun201765041425
The paper deals with the qualitative characteristics of the housing in the EU countries. On the one hand there is a problem with housing itself and on the other hand there is a problem with the housing quality with its significant impact on the quality of life. The housing quality is defined by the attributes mentioned in the EQLS survey. The examined characters are the dwelling stock, the space problem, the rot problem, the damp problem, the toilet problem, the bath problem, the garden problem, the rent problem, the utility problem and the heating problem. The housing quality is affected by the public expenses on the housing and the community amenities...
Identification of Financial Strategy in Small and Medium-sized Entrepreneurship
Veronika Svatošová
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(4), 1435-1453 | DOI: 10.11118/actaun201765041435
This paper deals with the importance of financial strategy development of small and medium-sized enterprises (SMEs) in the winery industry. The main objective of the paper is to identify the current financial strategy of small and medium-sized enterprises and afterwards to propose changes that lead to new financial strategy. The research methods are the selected methods of financial analysis, collecting data about the research sample of SMEs, modelling the financial strategy with the help of Vensim program and further simulation of this model in business practice. The model derives from the previous research activities. The purpose of this paper is...