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This paper deals with the dual farm structure, with a closer focus on the transitional economies of the EU. There are characterized and analyzed the factors which have a significant impact on both small family farms and the large agricultural enterprises. The part of the analysis is also the demonstration of these factors in transition economies, where the changes manifest themselves most strongly in present agribusiness. Assumptions of the development for agriculture in the early transition period significantly differed from the subsequent actual development of this sector in transition economies. Present a very diverse structure of agricultural holdings in individual economies involves extremes. Significantly different is the size of farms and their organizations. These differences are documented on the example of the Czech Republic, Slovakia and Hungary. An important role in terms of farm size play returns of scale and flexibility. The determinants of flexibility are demonstrated by the small Polish family farms.

The purpose of the paper is to describe development in de lege lata regulation of the tangible assets tax depreciation in the Czech Republic. The period under consideration was that since 1990. For the period 1990-2009 the legal state valid and operative as of December 31^st of the relevant year and in case of the year 2010 as of the state valid and operative as of June 30^th were taken into account. To obtain information on relevant de lege lata regulation, the computerized system of legal information ASPI was used. The results of carried out comparison are presented above all in tables and connected commentaries.
Even if the attention was paid only to one main selected category of property, it was necessary to approach to a description and assessment of only selected changes because of the extensiveness of the issue in focus. At the very beginning, the paper deals with the specification of the basic legal principles governing the Czech law. Subsequently the paper gives a description of the legal regulation valid and operative until 31^st December 1992 and the way of transformation to new rules stated in the Act No. 586/1992 Coll., on Income Taxes, as amended. Since 1993, this Act on Income Taxes has represented the basic legal standard regulating among others the issue of property depreciation. In relation to regulations stated in this Act, the attention is paid to the development in selected aspects. Namely the depreciable period, number of depreciation categories, determination of depreciable tangible property according to Section 26 of the Act on Income Taxes, depreciation rates and coefficients are involved. Besides, the paper follows also the main means of tax liability optimization due the course of the period under consideration.
After consideration of acquired results, one can observe that the most changes were realized on the level of relevant provisions of the Act on Income Taxes during the nineties of the last century. When speaking of present legal regulation, this one can be assessed as a relatively steady in relation to followed provisions of the Act on Income Taxes. In general, the trend can be assessed, from the tax-payers point of view, as a positive one. However, taking account of this conclusion, it is to stress that the paper is dealing only with a part of the issue of tangible property depreciation. For deeper analysis it seems to be useful to include other aspects, such as e. g. assessment of impact of changes in legal regulations in question on the tax base.

Production of industrial feeds for livestock and pets is an integral part of food products' production. Production of feeds thus shares in sales worth twenty billion CZK. The paper describes and analyses the basic external environment factors operating in this sector. Most important external environment factors were identified using Porter's model of five movement forces of competition within an industry. Threat of entry of new companies in the sector can be expected especially from abroad. Capital investments required in this sector are very high and therefore only imports of finished product can be expected or direct purchase of an already built operation. Existing manufacturers also have a competitive advantage in certain brand-loyalty and market position. An important force within the industry is represented by suppliers, quality and price of raw materials. Most important inputs for production of feeding mixtures represent cereals and an ingredient with oil seed, and the price of both commodities is rather unstable and is expected to grow. In the analysed sector there operate many companies, none of them having dominant position. Major companies are briefly described in this paper as MIKROP Čebín, VVS Verměřovice, ZZN Pelhřimov, Tekro.
Production of feed mixtures is significantly influenced by livestock development. Unfortunately, there is a gradual reduction in livestock numbers in all categories, above all pigs and cattle. Feed manufacturers should focus on the expansion of other parts of the market - feeds for pets, fish, etc. It is arguable that the role of substitutes in the industrial feed production is not high. Full-value substitute for the industry does not exist.

The article is focused on an analysis of educational attainment of an individual and income situation of their household. At the beginning, a compendious summary of secondary sources is introduced. It resumes data supporting and contradicting the hypothesis about education as a determinant of an income situation. The preliminary theses analysis is performed by results quantification of a project called European Union - Statistics on Income and Living Conditions (EU-SILC). Aim of the paper is to verify the input thesis assumed from secondary resources. The thesis concerns the direct proportion between a level of education achieved and level of financial income. An introduction of a methodology and research summarized data forms a basis for particular analyses which are based on a conjunction of obtained information on household average monthly income and the educational attainment of their leading member. Analyses are sustained by contingency which characterizes social groups, i.e. spheres in which leading members are mostly involved with regard to income.
Research results proved the validity of the preliminary thesis about correlation, respectively direct proportionality of educational attainment and monthly income amount. Education is consequently identified as one of income situation determinants. The authors anticipate specificity of the selected point of view. Results are therefore presented only as a partial argument and a possible base for further enquiries.

Capital structure is described as a relation between equity and debts while the mutual consequences among items of company's assets and resources employed as well as the cost of capital are also taken into account. Both, the theory and practice, at evaluation of approaches to capital structure are focused on creation and optimization of capital structure. Relatively less frequent approach is the analysis of a state and of changes in capital structure on the level of whole business branch. But on this basis, it is possible to investigate some "average" approaches to selection of financial resources. At capital structure optimization (the proportion between equity and debts), a wide range of criteria plays a substantial role, e.g. cost of capital, risk, expected profitability, liquidity, dividend policy. These criteria have joint effect. This way, a logic question which criteria are preferred more and which criteria are preferred less appears. The article deals with the analysis of capital structure of three branches of manufacturing industry (the branch of production of plastics, the branch of production of electric equipments, the branch of production of textile) in the years 2007-2009 with the special focus on development of financial structure, capital structure and on cost of capital.

The contribution deals with the principles as well as the economic implications of changes in the agriculture entrepreneurial environment. It denotes, that the vision of the European model of multifunctional agriculture is ever more frequently confronted with new challenges invoked by acceleration of globalization processes. Those qualitatively new requirements to agricultural enterprises behaviour as well as to the state intervention, strictly speaking the Common Agricultural Policy (CAP), in the branch in a framework of the global markets development is notified there. On the basis of analyses of individual development stages and the manner, in which this sector has been legislatively and economically regulated, it is possible to document in the history of CAP EU the radical development of the European agrarian sector in general and how the CAP reacted to this development. The development concerned both the very agriculture and the agrarian sector and its economic position and changes of the social environment itself and the selection of adequate regulation tools corresponding to the environmental development and changes of situation. We can see that significant regional and structural differences are still hidden behind aggregated data about average economic performance of the agrarian sector of the EU and that different approach and priorities for solutions to individual issues can be chosen, provided that the issues have been identified and assessed in an objective manner. At the sometime these findings can be an opportunity to consider to what extent the individual member states are able to take over the existing rules and use conditions imposed by directives of the Community and to what extent we are able to actively assess the situation of the world agrarian markets and adequately respond to the development of the economic environment in broader international contexts. Amendments of the above mentioned conditions become new impulses determining the direction and dynamics of development of the economic environment; if we intend to preserve or improve our competitive strength, it is necessary to adequately respond to them.