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Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation No. 1606/2002. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act No. 563/1991 of Coll. and Regulation No. 500/2002 of Coll., Czech Accounting Standards in the Czech Republic. Both systems are based on different principles so there are many differences. The Czech Accounting System (CAS) is based on the rules while IAS/IFRS are based on principles (Kovanicová, 2005). These differences are mainly caused by the different philosophy. CAS prefers the fiscal policy to the economic substance while IAS/IFRS prefere the economic substance. One of the most significant differences is in the field of revenue recording. There are two standards concerning the revenues recording (IAS 18 - Revenue, IAS 11 - Construction Contracts) in IAS/IFRS. CAS 019 - Expenses and Revenue are dealing with the revenue recording in the Czech Republic.
The paper is aimed at the comparison of the methodical approaches for revenue recording used by IAS/IFRS and by CAS. The most important differences are caused by the different approach to the long term contracts (construction contracts, software development contracts) revenues recording.

The paper is aimed at the evaluation of a relationship between the rate of investments and the rate of savings in selected Central European countries. A reference period for the analysis is 1995-2009. In all analysed Central European countries, the rate of investments permanently exceeded (but exceptions) the rate of savings in the period under investigation. Through fitting the development series of a calculated indicator as a difference of the rate of investments and the rate of savings in monitored countries by a polynomial of the second degree it was possible to compare developmental trends of this indicator in particular countries involved in this analysis. Polynomial trends of the difference indicator of the rate of investments and the rate of savings in Central European countries in the monitored period indicate similar developmental tendencies characterized (at the beginning of the reference period) by increasing the imbalance of the rate of investments and the rate of savings (on average until about 2003) and then by follow-up tendencies towards the gradual return to the balance. For the purpose of comparison, a difference was also monitored between the rate of investments and the rate of savings in EU15 countries as a whole, which permanently fluctuated around zero. The mean value of this indicator amounted to 0.11% for the period 1995-2009. Thus, in EU15 countries, the rate of investments roughly corresponded to the rate of savings (on a long-term basis). Based on this analysis, it follows that there is a correlation between the rate of investments and the rate of savings. Calculated parameters of particular regression functions are presented as Results in this paper. Indices of correlation and types of a regression function were calculated for particular countries. For the Czech Republic, these results are statistically highly significant using all three types of regression functions. In Poland, they can be indicated as statistically significant using the polynomial of the second and third degrees similarly as in Slovakia. In Hungary, already the use of a polynomial of the first degree results in statistically significant results. Using a polynomial of the third degree gives statistically highly significant results. The intertemporal analysis of investments and savings presented in this paper can be also used and developed as part of the problem of an intertemporal approach to the balance of payments.

The aim is to assess the possibilities of future developments of Direct Marketing in the Visegrad group. Particular attention is paid to the fact that even when there is a single political grouping of states, which between them reported psychological closeness, there are differences between them, to be taken into account. Significant differences are primarily in consumer attitudes and preferences, their purchasing decisions as well as acceptance of the various tools of communication mix.
Direct Marketing is form of marketing communication aimed on exact selection of target group and its effective addressing. Contrary to the Mass Marketing, each customer is addressed individually and directly, and databases of potential or regular customers are used. One form of Direct Marketing is Direct Mail. It is the oldest and most advanced tool of Direct Marketing. Also called mailing, it is the most important tool of Direct Marketing.
The country with the highest amount of delivered mailings is Czech Republic. Up to 82% of respondents indicated that Direct Mail receives often or very often. In Slovak Republic, Poland and the Czech Republic, more than half of respondents read the received mailings only occasionally. Significantly overwhelming majority of Slovaks, Czechs and Poles responds to the delivered mailings by checking out the sender's web site firstly, or establishing the contact via e-mail. Hungarian respondents prefer answer sheet the most.

Paper presents new original application WOOD3D in form of program code assembling. The work extends the previous article "Part I - Theoretical approach" in detail description of implemented C++ classes of utilized projects Visualization Toolkit (VTK), Insight Toolkit (ITK) and MIMX. Code is written in CMake style and it is available as multiplatform application. Currently GNU Linux (32/64b) and MS Windows (32/64b) platforms were released. Article discusses various filter classes for image filtering. Mainly Otsu and Binary threshold filters are classified for anatomy wood samples thresholding. Registration of images series is emphasized for difference of colour spaces compensation is included. Resulted work flow of image analysis is new methodological approach for images processing through the composition, visualization, filtering, registration and finite element mesh formation. Application generates script in ANSYS parametric design language (APDL) which is fully compatible with ANSYS finite element solver and designer environment. The script includes the whole definition of unstructured finite element mesh formed by individual elements and nodes. Due to simple notation, the same script can be used for generation of geometrical entities in element positions. Such formed volumetric entities are prepared for further geometry approximation (e.g. by boolean or more advanced methods). Hexahedral and tetrahedral types of mesh elements are formed on user request with specified mesh options. Hexahedral meshes are formed both with uniform element size and with anisotropic character. Modified octree method for hexahedral mesh with anisotropic character was declared in application. Multicore CPUs in the application are supported for fast image analysis realization. Visualization of image series and consequent 3D image are realized in VTK format sufficiently known and public format, visualized in GPL application Paraview. Future work based on mesh improvement through mesh error statistic, image acquisition and thresholding improvement by more sophisticated filters together with code optimization for fast image analysis is discussed. Also fractal characteristics classification on microscopic scale level is taken into account for further work.

OPNML language is an open and portable format based on XML which is determined to the description of object-oriented Petri net. It is capable to express not only the structure of the analyzed system, but also its behavior and diagram. To display Petri net as a graph, there was created the template using XSLT language which defines the rules of transformation from OPNML language to SVG vector graphic format. SVG diagrams are then viewable with any web browser which supports SVG format, optionally relevant plug-in can be installed. The template also supports modular Petri nets as it is capable of creating several diagrams from one OPNML document. Individual diagrams can be interconnected via XLink links, so there is possible to move among them by mouse.

The aim of the study was to evaluate the sensory quality of carcass of layer males ISA Brown. The males were fattened to 90 and 132 days. In both ages samples of breast and thigh were used for the sensory evaluation.
The birds were provided by a private producer. There were 20 birds in each experimental group. Both the groups were housed on deep litter and fed a commercial broiler diet. The first group was slaughtered at 90 days of age at a processing plant, the second group continued fattening till 132 days at the Department of Animal Breeding. At 132 days, the birds were slaughtered at the in-house abattoir.
The sensory evaluation was carried out at the sensory laboratory at the Department of Food Technology at MZLU in Brno. The sensory evaluation was carried out by the trained staff of the Department. Samples were evaluated by the sensory profile method with description of edge points.
The higher age had highly significant (p < 0.01) effect on tenderness of the breast muscle (meat from the older birds was assessed as tougher). The age had significant effect (p < 0.05) also on the colour of thigh muscle (the meat of the older birds was assessed as darker). Thus, the evaluators concluded the shorter fattening period as more favourable.
However, as for carcass weight, weight of carcass parts and processing at an automatic slaughtering line, the longer fattening period (132 days) seems to be more convenient. It is also necessary to take into account increased cost and marketing possibilities for such products.

The paper deals with the quality of tourism services. It mentions various ways of approaching quality management, such as the standards of quality, systems based on ISO standards and systems of complex quality management. It describes approaches applied in the Czech Republic and points out the difficulty keeping the quality in tourism. Tourism services are not offered individually, which is why it is necessary to assess the quality of a whole complex of services within the frame of a tourism product or a tourist destination. The level of tourists' satisfaction is not based on the quality of individual tourism services or a destination product but it arises from their overall impression which is formed from the hospitality of local inhabitants, the willingness of employees, the cleanness of the environment, security and so on. The presumption of maintaining the quality of a destination is a unified approach of all participants in tourism development that can be reached by various forms of cooperation. Creating a strategic alliance is one of such possibilities. The main objective of the article is to introduce the European system of Integrated Quality Management (IQM) and the tool for assessing the quality in a destination "Qualitest". The Integrated Quality Management is an approach based on the cooperation of all areas taking part in tourism development in a destination. The quality is assessed in a complex way with respect to tourism development impacts on local inhabitants and the environment. "Qualitest" is made of 16 indexes that are focused on the quality of a destination and the quality of a product. Each index is evaluated by three indicators that asses the quality of conditions (QPCI), the quality of management (QMI) and the quality of a destination performance (QPI). These indicators combine qualitative as well as quantitative values. The precondition for using "Qualitest" in our destinations is the existence of a functional tourism organization fulfilling the task of destination management, the results of the survey concerning the satisfaction of visitors and service suppliers in a destination and the cooperation with public sector for the purpose of obtaining data for QPI (police, municipal authorities, trade supervisory office). Such materials provide a methodical base for accomplishing "Qualitest" in a suitable destination.

Mission of the health care institutions is very different from the other organizations - healing illnesses and restore health of patients. The basic aim of this paper is to identify and describe selected factors of external environment based on the analysis and extrapolation of public economic and demographical data from the database of Czech statistical office, Institute for health information and statistic in the Czech Republic, OECD and database of European Commission which will have very significant influence for function of Czech health care system up to the 2050. People in the Czech Republic will be one of the oldest in the second part of the 21^st century. This fact will be connected with higher expenses for health care with the consequences of numerous groups of older people. With the middle length of life is 74 years old by man and 80 years old by woman. There were 20 % of people over 60 years old in Czech population in 2005 and we can expect 37 % of these people in 2050. Future estimation assume grow of healthcare expenses from the present 6.0 % HDP in the 2007 to 7.6 % in the 2037 and 8.4 % in the 2060. The ratio of private expenses in the Czech healthcare system isn't big; it oscillates around 10 % of total expenses. The ratio of public expenses is still running down in the long time and doesn't reach the level of the other neighbouring states in the EU. Ageing of the population is connected with the total healthcare expenses per person growth as well; the expenses are very different according to the age of a person and are growing up with the age. The most significant growth can be seen from the age of fifty years. It was higher by 3.8 years of life for women and by 5.17 years for men if we compare years 1992 and 2007. The birth rate isn't sufficient for reproduction of population; Czech population will decrease. There will be lower total number of economically active people according to the assumptions of European commission. Therefore it will be very necessary to reform the heath care system which is based on the obligatory health insurance. The solution can be a higher participation of private sector and subsequent political direct and indirect measures, as well.

Czech Republic has experienced significant changes on the market with food in last two decades. The paper presents summary of results of conducted analyses focusing on changes in levels of most important food categories, changes in consumer preferences, and suggests what trends we can expect in the near future. The analyses were based on date from Czech Statistical Office Yearbooks, EUROSTAT, INCOMA and GfK, and data from primary researches conducted on sample of total 2522 households in the Czech Republic through questionnaire researches in 2005, 2006 and 2007. The results show that in the Czech Republic, the ratio of expenditures for food out of total consumer expenditures is slowly decreasing and advances to (still lower) level typical for traditional EU countries. We have experienced growth of demand for products with higher added value; customers put more emphasis on perceived quality, longer durability and special product characteristics. Czech consumers increase their consumption of vegetables and fruit, bottled beverages, wine and alcoholic beverages, cheese, they decreased their consumption of meat (in total), milk and potatoes, stagnation was typical for bakery products, sugar and fats and oils. Development in all social classes was very similar. For the future, we can expect growing interest for food products in smaller packages and targeted at specific needs, growing demand for food products with higher added value, consumption of food formerly unusual for the Czech, more frequent out-of-home eating, and growing differences between individual segments of social groups, mainly due to uneven income distribution.

The study is aimed at the analysis of the situation in the agricultural land market in Poland, including the identification and description of factors affecting the turnover and rules governing trade in agricultural land and the influence of the Agricultural Property Agency on the supply and demand relationships in trade in agricultural land. The main and critical factors affecting the demand-supply relations in the market are identified.