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This contribution presents the method of evaluation of the shelter-belts by using the referential points system. This method is based on evaluation the main characteristics of shelter-belts. There were evaluated the parameters of single shelter-belts, as well as their integration to the ecological network of the landscape. By this there was created the points system, which makes into account the age, height, width, length and gaps of the shelter-belt. In evaluation of the network (space layout) of shelterbelts threw were evaluated parameters of distance, relation to the systems of ecological stability and the integration to the geomorphology of the landscape. The result is the tabulation of shelter-belts in the scale 1-12 for the singular shelterbelts and 1-9 for their space layout. The value scale of the criteria is 1-3. By these criteria it is possible to place the shelterbelts into 3 groups according their functionality. This points system enables the evaluation of the shelterbelts and it makes easier the decisions how and why to reconstruct or make up them.

This paper deals with efficiency testing of the Czech stock market. In this work there are defined different forms of efficiency, whereas key attention is focused on the weak-form of market efficiency. The goal of this paper is to find the weak-form of efficiency with the help of various tests. We have used some basic methods for our analysis: the autocorrelation coefficient, the Ljung-Box test and selected tests of normality - some classical normality tests (the Shapiro-Wilk test, the Jarque-Bera test, the Lilliefors test) and some robust normality tests (the robust Jarque-Bera test, the directed SJ test and medcouple MC-LR test). Source data for purpose of testing of weak-form of efficiency include years from 2000 to 2008, whereas daily and monthly logarithmic returns of the stock exchange market index PX are analyzed. In this paper we also analyze the daily and monthly logarithmic returns of the U.S. stock exchange market index DJI for purposes of comparison.

The main aim of this work is focused on weak solution of coupled physical task the microwave drying of wood with stress-strain effects and moisture/temperature dependency. Due to well known weak solution for separated physical fields without coupled effect, author concerns with coupled stress-strain relation coupled with moisture and temperature distribution. For scale dependency the subgrid upscaling method was used. Solved region is assumed to be divided into discontinual subregions according to investigated scale. This approach sugests sequential type of solution for highly coupled task. This way, very huge structures (huge according to geometry and also physics) can be solved in reasonable time and with memory consumptions. Main emphasis was putted on evaluation of structural response of the whole complex. Due to influence of moisture, temperature and time the coupled physical task of structural response is solved. Sugested aproach is of course usable not only for structural response, but for other physical fields, which were taken into account. Weak solution is based on slightly modified Ritz-Galerkin method. The work is continuing of the previous article General model of wood in typical coupled tasks: Part I. - Phenomenological approach.

The aim of this work is creation conception proposal of information system. It is processed on the example of the firm making business on the czech market in the area of selling personal car of premium segment. On the basic of analysis external and internal environment was discovered a need of application of the new information communication technologies (ICT) and related reengineering changes. Submitted model ICT contains account modul, instore modul, servis modul, sales modul, special software of car company and modul e-commerce. Within the framework conception proposal of ICT arised modular arrangement of new environment to new built strategy, thereby this approach is new by classic concept, where exist strategy of firm and management of firm and to them is added as accelerating instrument of these processes information systems.

The 18^th century was the period when the Russian empire started to open to the western culture. The economic and cultural development of this country started after the reforms of the emperor Petr I. Large number of the imperial palaces where built after the foundation of Santk Petersburg in 1703. Peter I was a big admirer of the western culture, his knowledge about it increased during two visits through Europe. Therefore, the formal gardens and baroque palaces built during the reign of Peter the Great are called Peter's baroque.
Until 1715 were all Russian gardens influenced by the Holland pattern like the palaces built by William of Orange in Holland - Het Loo and in England part of the Hampton Court. The first garden laid out in formal style in Sankt Petersburg was the Summer Garden - located in the architectural heart of the city. Gardens of this period were characteristic by small closed ground plan surrounded by water canals, an absence of using terrace as a symbol of majesty and highest point of view and finally by modest architecture. After the second visit of Peter I to Europe, he started to use all principles of the French formal gardens based on Andre Le Notre work. Palaces like Petrodvorets, Strelna and residence of first minister Alexander Menshikov in Oranienbaum were laid out on a natural terrace overlooking the Gulf of Finland.
During the reign Elizabeth Petrovna started a huge expansion of palaces Petrodvorets, Hermitage and Tsarskoe Selo by the Italian architect Francisco Bartolomeo Rastrelli, whose combinations of rich ornaments, soft unusual colours and white columns are symbol of Russian baroque of the middle of 18^th century. Moreover, F. B. Rastrelli also rebuilt some garden pavilions giving a new dimension of composition between buildings and garden. His sense of buildings soft colours in contras to the dark colours of north nature was very important and helped to improve Russian garden design of this time.
After the start of reign Catherine II in 1761 begun new period of architectural style - Classicism and English Landscape School. At first was rebuilt a part of the formal gardens in Tsarskoe Selo for which was used the composition of the famous Stowe Park as a pattern. Others built landscape parks were Pavlovsk, Gatchina and Alexandrowski Park. In the process of creating those imperial residences were used principles of the work of William Kent, with antique temples, also Lancelot Brown's famous nature scenery. Moreover, the compositions of landscape parks are good examples of oriental and neo-gothic pavilions.
Russian formal gardens and landscape parks are inseparable part of European art in 17^th and 18^th century. They composition content basic characteristic of French baroque and English landscape school together with different elements originated as a adaptation to the specific climatic conditions of this region.

In 2006 to 2007, the community of small terrestrial mammals was studied in a natural forest area of the Kelečská pahorkatina Upland situated on the boundary-line of the Oderské and Hostýnské vrchy Hills (district of Přerov, Czech Republic). Biotopes under study represented artificial plantings of beech, mature production forest stands and forest reserves. In total, 83 small terrestrial mammals of six species were caught by means of snap traps laid in lines. The majority of species colonized young plantings (n = 6, H'= 1.35), high forests showing lower diversity (n = 4, H'= 0.76). In 2006, population densities of small mammals were very low. In 2007, an increase in the population density of some species occurred, which was evidently affected by the in creased offer of food in the form of excessive seed crop (mainly of beech) in 2006. The most abundant species was Apodemus flavicollis, which represented more than half of all trapped small mammals. Arvicolidae and Insectivora showed very low populations. The high relative abundance of Apodemus agrarius in plantings of woody species was an interesting finding. These plantings are, with respect to low moisture and food offer, an atypical site for this species.

External environment factors influencing Czech wine production industry went have been significantly changing in the past 20 years. Objective of this paper is to identify and describe selected external environment factors influencing this industry.
Changes in the Czech Republic in 1989 significantly influenced all industries in the Czech economy, including wine production. The most significant include the transition from planned socialistic economy to the market economy, establishment of the Czech Republic (January 1, 1993), entrance European Union (May 1, 2004). For the wine production industry it brought for example opening the domestic market to competition, simplifying international trade with EU-member countries, stabilization of the area of vineyards including the ban on their extension, establishment of the Wine Fund, establishment of non-governmental organisations supporting activities of wine producers (e.g. Union of wine producers of the Czech Republic, National Wine centre, Moravín, Partnership foundation), etc. Significant changes can be found also in the field of wine-marketing and promotion of wines. Wines from the Czech Republic are sold in foreign markets and achieve awards within international trade fairs and wine exhibitions, Czech Republic organises wine trade fairs, e.g. Vinex or Wine and distilled products, Wine fund have registered the trademark "Svatomartinské víno" (St. Martin Wine), etc. Other significant factors identified within macro-environment analysis include continuous changes in wine production technology. Here we can expect that in the future, there will grow the use of PET bottles, which could replace the classical glass bottles, just as it happened in the soft-drinks production industry. Changes happened also in the field of legislature, and were connected with updating the law on winegrowing and wine production, change of the VAT to 19 %, cancellation of the consumption tax on wine or new titles of subsidies.
Also the buyer behaviour goes through a gradual development and it is influenced by many factors. Therefore the paper includes statistical evaluation of dependence between the average monthly wages and wine consumption. Calculated values show a semi-strong positive linear dependence of these two factors.

This paper is devoted to the possibilities of Economic Value Added index usage in the conditions of Czech food-processing industry and is trying to provide independent empirical evidence on the indicator's qualities. The EVA proponents attach to it a superiority compared to other common performance measures. The aim of this article is to investigate the relationship between Economic Value Added, traditional performance measures (ROA and ROE) and ability of creation of shareholder wealth for food-processing firms in the Czech Republic. The way of intended comparison is not dissimilar to the main world studies, which are quoted in this paper. A critical point of the EVA's application in the conditions of Czech economy is a lack of good quality information from capital market, which at the same time, serve as an exogenous criterion for assessing the quality of the examined measures in the mentioned studies. In the absence of quality capital market information, a criterion for assessing the information content of performance measures suitable for conditions of Czech economy is developed in this paper. This also shows how to circumvent the handicap of the available data.
The intent of this article is fulfilled by providing a simple regression test of the hypothesis, that the EVA measure is more associated with improved shareholder wealth than traditional performance measures ROA and ROE. The results of regression analysis show higher quality information content of EVA indicator in the relationship to the ability of shareholder wealth creation than traditional performance measures. This fact supports the tested hypothesis as well as the conclusions of corporate finance theory, that from the theoretical point of view EVA is seen as a superior performance metric.

Almost every professional sector has embarked on the move toward sustainability. Most notably, business, architecture and design, urban and rural planning, agriculture, local and state governments, non-governmental organizations and higher education. European landscapes are facing rapid changes in land use, where understanding and management of this process is essential. Sustainability has become a widely acknowledged dimension of human actions, but still little stress is put on education in sustainability. This paper identifies focus of education, gives suggestions for improvements and presents a new tool for education and training in sustainable land use - "Road Planner". As results, it provides all users with new interesting facts on sustainability in the European Union and additional materials related to sustainable land use and Sustainability Impact Assessments (SIA). Users got the access to updated information regarding approximately 3000 courses on offer in this topic area throughout the European Union as well as case studies to compare sustainability practices in these countries in comparison to other parts of the world. Furthermore the end result of the information chain also leads the user to a collection of links such as interesting websites and further reading in the topic area.

In the first part of the article, the authors analyze the term healthy life style. Information sources focusing on health and factors influencing it and having the final impact on it are mostly of medicine character. Together with the development of medicinal diagnostic and curing procedures, the importance of health conditions influenced by infectious diseases is decreasing. On the other hand, the importance of factors related to the life style (eating habits in particular) is growing.
In the second part of the article, the authors analyze and interpret the data of the Czech Statistical Office about the consumption of selected foods in the form of secondary analysis. The effort was to take into account the assessment of the trends as well as to deduce their possible impact on the health condition of the individual. From the analyses mentioned it is obvious that in the selected statistical data of the development of food and beverages consumption in the Czech Republic the tendencies towards healthy life style have not been unambiguous or significant within the last eight years.
In certain areas such as consumption of alcoholic beverages, milk and diary products and meat there have been noted changes for better. In most of the areas analyzed (alcoholic beverages, fruit and vegetable, oil, fish) these tendencies are not obvious or significant. Alarming is the growing consumption of cigarettes.

The paper describes the characteristics of fish growing and fish-production development in Egypt, and focused on the analysis of contribution of aquaculture production by environment in total fish production within the defined reference period 1996 to 2005. Statistical methods were applied to evaluate the state of aquaculture production including mean coefficient of growth and mean coefficient of change. There is also presented short-time point and interval extrapolation prediction of studied events. Methods of regression and correlation analysis and development trends were applied for the mathematical-statistical analysis. The aim of this paper is to present prospective analysis to help both policy maker and technical specialist to improve the development of national aquaculture sector.

The two-year field trial was established in May 2008 on light soil in the cadastre of Ratíškovice near Hodonín in an arid maize-growing production area. Prior to sowing selected soil conditioners were applied in experimental plots of an area of 864 m² as follows: zeolite (a mineral of high sorption capacity), lignite (the youngest coal containing humus substances) and the supplementary soil substance agrisorb (polymer organic compound capable of holding in its structure and subsequently releasing water) and they were incorporated into a profile of 0.15 m. Including the untreated control the experiment involved 4 treatments. The rates of the conditioners were as follows: zeolite - 3 l.m^-2, fraction used 1-2 mm; agrisorb - 20 g.m^-2; lignite - 1000 g.m^-2. Three types of clover-grass mixtures were sown: landscape mixture with an addition of leguminous plants (seeding rate 200 kg.ha^-1), regional mixture (100 kg.ha^-1) and annual mixture (70 kg.ha^-1). The aboveground biomass taken from an area of 0.05 m² was sampled in the stage of bud setting with three repetitions to each treatment.
In 2008 and 2009 the respective treatments did not significantly change the contents of N, P, K, Ca and Mg in the aboveground biomass of the clover-grass mixtures. The differences in the contents of the macro elements were significant only between the individual types of mixtures and were due to their different botanical composition. Between the years 2008 and 2009 no significant differences were discovered among treatments in terms of the contents of P and K in none of the mixtures, but the Mg content decreased in the second year in most treatments by 50 relative % and more. The contents of N and Ca increased significantly in the second year in the regional and landscape mixtures; in the annual mixture also the Ca content. The year-on-year differences however were seen also in the untreated control showing the apparent effect of the year. A longer period of monitoring is necessary if we are to achieve an objective evaluation of the effect of the applied preparations on the chemical composition of the aboveground biomass.

Bank and insurance must follow the ACT on Accounting No.563/1991 in their financial statement preparation. Banks must use the special decree of Ministry of Finance for Banks and other financial institution due to their special operations and requirements Czech National Bank. The methodical approach to the valuation and recording of basic items balance sheet in banks and other financial institutions are compatible with IAS/IFRS. As well insurances must use special decree of Ministry of Finance for Insurances due to their special operations - cession of insurance. The paper is concerned with the basic items of balance sheet banks and insurances and its comparations with balance sheets of other business entities.

Effective management and sharing of geodata is one of the priorities of the European Union (INSPIRE activity) and companies all around the world. Many different companies and organisations publish their geodata using web mapping services. This situation leads to a multiple publishing of similar or completely same geodata. On the other hand, there is frequently a problem how to determine an appropriate mapserver with the required data. This paper presents a geodata search engine which solves the problem how to access geodata more effectively. Presented solution aggregates data from the different mapservers and provides an interface according to the Open Geospatial Consortium Web Map Server specification. This allows to use our solution in the standard GIS tools as common mapserver. Completely new feature is a request which allows to select map layers which fulfills specified criteria. Selection could be given by keywords in a map layer description and by defining a bounding box on Earth surface. Response is a list of appropriate layers sorted according to their relevance. Presented solution could be among other applications significant source of information for many data mining techniques. It allows to interconnect processed data with their space-temporal context.

Besides agricultural primary production, the food industry and all other branches of the economy /services/ it is the information and communication technology used in retail that is one of the factors that markedly influence food retail. Therefore it is necessary to analyse the effect of electronic transactions that are used by food retail to attract and acquire other target groups of the consumers purchasing food. Though globally the retail companies (for ex. in Great Britain) invest in this technology heavily in order to increase their competitiveness on the market the food e-business in the Czech Republic has been more or less stagnating, though the recent years have been showing slight increase of interest in this form of shopping. This article identifies both the positive and the negative reasons of this situation. The technological level of computer network and its high accessibility proven by the fact that the vast majority of consumers can use internet for purchasing any kind of goods incl. food can be considered the positive reason. On the other hand the poor offer of food presented on the internet by retailers who - for fear of low demand for other kinds of food - focus mainly on beverages and dry food can be considered one of the negatives. The weakest point here is the timely delivery of goods in unchanged quality. Despite these facts the purchasing of food via internet can still serve well for busy or handicapped customers with limited mobility.

The paper deals with a problem of independent trade in Czech Republic which means small and medium sized retail and wholesale enterprises without capital linkage to big companies abroad. It is especially focused on Czech food sellers trying to compete against transnational companies entering and operating on Czech market. One of possibilities how to face geographically and financially strong subjects is vertical cooperation and creation trade alliances. It means joining individual small and medium sized wholesalers and retailers into one association representing all members. Main advantages of these cooperative structures are lower purchase costs due to common negotiation with suppliers and co-financing of some activities (for example promotion). It is very important to sustain the diversity of retail market because of ensuring and forming competitive environment and offering the miscellaneous forms of retail to final consumers. That is why the main goal of this paper is to find out last changes and contemporary position and structure of the food independent trade alliances with prediction of future development. It is necessary to mention the fact that data is quite difficult to gain for this purpose. There are yearbooks of Czech and Slovak trade where some important information are published namely sales of food trade alliances are used like main indicator to describe and predict their development. A suitable statistic method has to be selected to fulfil the stated goal. Time series and interlay with trend curve seem like the most suitable instrument. In case of individual trade alliances the linear or logarithmic function will be used according to course of sales.

The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of inheritance tax, gift tax, property transfer tax and property tax. Direct measurement of administrative costs is done by using the method called WTE staff which classifies employees of regional financial institutions in separate groups and assigns each group a specific number of employees for each reference property taxes using the conversion factors. Then it defines the total expenditure of regional financial institutions using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of property tax receipts. Finally, the results of measurements indicating the proposed amendment are discussed.

One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The transactions between these persons should be assessed at their arm's length price in according the arm's length principle - international accepted standard - as the price which would have been agreed between unrelated parties in free market conditions.
This paper is focused on the tranfer pricing rules used in particular EU Member States so as if EU Member States apply the arm's length principle, define the related persons, apply recommendations of the OECD Guidelines, use the transfer pricing methods, require TP Documentation, exercise specific transfer pricing audit or impose specific penalties and apply APAs.
Transfer pricing rules should prevent taxpayers from shifting income to related person organized in tax havens or in countries where they enjoy some special tax benefit.

Competent management of a company is an important generator of a company value. The aim of the article is to provide detailed academic discussion of the human capital potential and its effects on the value of the company. Attention is paid especially to the definition of the human resources in this context and possible measurability, assuming what can be measured, can be increased. Although the company value can be measured by financial analyses tools, we have in the article moved on to the empirical dimension and provide a theoretical framework of the represented issue. Firstly, we stressed the importance of knowledge in the society of today, secondly, we outlined the indispensability of the intellectual capital for the companies and after that we dealt with the human capital itself, both competences and competencies and their measurability. Based on the partial results, the figure describing the creation of company value was formed; we identified important variables and one of the triggers of these variables.
All findings are supported with the literature review e. g. Andreissen (2004), Boddy (2008), Kubeš, et al. (2004), Marinič (2008), Stewart (1998) and Sullivan (2000).

Carabid beetle samples were obtained from pitfall traps at an abandoned quarry of a limestone massif Hády near Brno. The samples were collected each month between April and September in years 2007-2008. A total of 61 species were registered and represented by 2619 individuals. Similarity of individual areas was evaluated by using the Cluster analysis - the most significant similarity was found in reclaimed sites (99.87%) and control sites (90.52%). The difference in similarity between two observed years came out distinctively (F = 2.906; P = 0.0010). Three species (Cylindera germanica, Licinus cassideus and Aptinus bombarda) from the Red List of Invertebrate Animals of the Czech Republic and one species (Cylindera germanica) affected by the Order 395/1992 Sb. as amended by Decree 175/2006 Sb. were detected among the observed species. The reclaimed land and surrounding field areas left to natural succession were dominated by species of open habitats.

Small and medium enterprises (SME) are the engine of the European economy. They are an essential source of jobs, create entrepreneurial spirit and innovation in the EU and are thus crucial for fostering competitiveness and employment. In the enlarged European Union of 27 countries, some 20 million SMEs provide around 75 million jobs and represent 99 % of all enterprises. However, they are often confronted with market imperfections. SMEs frequently have difficulties in obtaining capital or credit, particularly in the early start-up phase. Their limited resources may also restrict access to new technology or innovation. It is therefore necessary to monitor the development of SMEs in individual EU countries and highlighting their problems and mainly to their importance.
During the recent period of time there have been many researchers from the FBE Mendel University in Brno, who focused on the analysis of the small and medium-sized enterprise, e.g. Bohušová (2007); Chládková (2009); Nerudová a Bohušová (2008); Kubíčková a Peprný (2006); Zrůst a Pyšný (2008).
This paper is the part of the Research proposal MSM 6215648904 being solved at the FBE Mendel University in Brno.

For investment decision making to be rational, the existence of investment criteria is required. In the theory of financial management, the effectiveness of investment is traditionally judged by the degree to which an investment proposal contributes to achieving the main financial goal of business, i.e. market value maximization of the firm.
So far, potential businesses for Private Equity and Venture Capital financing in the Czech Republic have not had information regarding investment criteria and their significance, when considered by investors, at their disposal, which is due to absence of relevant research results.
This article presents results of the research project whose aim is to establish which criteria are considered to perform an essential role in the selection of business proposals by firms investing Private Equity and Venture Capital in the Czech Republic as well as the most common reasons for rejecting the proposals. Based on practical experience of financing by Private Equity and Venture Capital, the research made it possible to identify the most significant criteria, namely characterization of management, market, product and the rate of investment capital appreciation. The results of the research are consequently compared with findings which were published in similar studies undertaken in the past (e.g. Tyebjee, Bruno, 1984; Fried, Hisrich, 1994; MacMillan et al., 1985, 1987; Muzyka et al., 1996; Eisele, 2002).
The research supports the thesis that, when considering business proposals, above-average weight is attached to criteria concerning the characterization of management, i.e. experience and competencies in all stages of business life cycle. Nevertheless, the fulfilment of the criteria is not sufficient for investors to evaluate a business proposal positively. They also place an emphasis on selected criteria related to market and product. By publishing empirical data, an important signal regarding up-to-date evaluative criteria and their weight is sent to those interested in financing by means of Private Equity/Venture Capital as well as investors in Private Equity and Venture Capital funds and to investment companies.

This arcticle deals with influence of the proposed Danube-Odra-Elbe (DOL) water canal on the floodplain forests in the Czech Republic. The project of the DOL water canal is evaluated with using GIS methods and reference assessment of environmental effects. Biogeographic differentiation of the landscape in a biogeocenological concept have been also utilized in this paper. The presented paper has shown the possibilities of use of the GIS analysis for the assessment of the assumed effect of the DOL project on the hydrological regime of floodplain forests. It has been proven that this method is much more efficient in objectivizing the presupposed influences of the DOL canal on the water regime of floodplain forests than the previous assessments. The method employed in this paper for the purposes of the preliminary percentage quantification of the extent of the hydrological influence on individual types of geobiocoenoses of floodplain forests is used generally for the purposes of the environmental assessment of effects on investment plans concerning the landscape (the so-called EIA). It is clear that the assessment of the influences of the DOL project on floodplain forest geobiocoenoses primarily concerns the response of vegetation to changes in the soil moisture regime, which can be compared to the amount of data material (for a summary see PRAX et al., 2008). Results indicate that the potential construction of the DOL canal would significantly, i.e. with an influence value exceeding 50 %, affect 634 km² of the area of inundations in lowland floodplains in the Czech Republic. Results are discussed in the frame of knowledge about water regime of floodplain forests ecosystems.

This article is focused on the land use development in the cadastral area Žabčice since the mid of the 20th century. Žabčice lies in South Moravia at a distance of less than 25 km south from Brno and its land area is 817 ha. This selected cadastre is part of University Agricultural Enterprise (UAE) Žabčice area and has been chosen because of the relevance for the MUAF in Brno. Dominant activity in this cadastral area is agriculture. The land use was evaluated from 1950's to the present time.
According to availability of suitable map underlays three basic time profiles (1953, 1990 and 2007) were chosen. For evaluation of land use development following materials were used: archival aerial photographs, ortophotos, basic and cadastral maps, archival documents. Field survey of selected area was also necessary. Thirteen land use categories have been identified as an outcome of interpretation of maps. These categories were compared by methods of comparative measurement of areas. The area of particular land use categories in landscape with regard to land area of whole model area in hectares and further their percentage representation were found out. Data processing and all analyses were done in GIS environment (software ArcGIS 9.1).
In 2007 (compared with 1953) forest area had increased by about 1 %, orchards by 2 %, vineyards by 12 % and the increase of built-up and other areas by 8 % was also evident. The area of following categories decreased: arable land by 21 %, TTP by 2 %, garden by 1 %. The most significant trend in the cadastral Žabčice is decrease of arable land area recorded during the whole period. Other trends are following: the increase of vineyard areas, smaller increase of the orchard area and increase of built-up and other areas. In the context of political and socio-economic factors, non-forest vegetation was negatively marked. These changes correspond with changes in Czech Republic in the same time interval.

Submitted article is focused on the problem of employees' remuneration. It investigates the importance of remuneration systems at management of companies. The article deals with factors influencing employees, their motivation for reaching company's goals, and with company remuneration systems as well. The observed topic was, is and will be still actual because increasing of employees' performance in connection with concurrent effort for quality employees maintenance is very demanding managerial task in every stage of company's development. Last, but not the least, it is necessary to realize that remuneration systems should lead not only to increase in company's performance, but they should support especially the reaching of company's goals. In present, increasing the value of company is possible to be considered as the highest company's goal. Increase of company's value can be ensured also by the means of value based remuneration as an important and effective tool of value based management. Because it is a tool which is relatively new and not experienced in the Czech environment, the focus is directed on it as well in the article. Then, the aim of the article is to provide complex view on the problem of importance of remuneration systems in small and middle sized companies in the South Moravian Region.

As a consequence of a rapidly changing environment, the success of organizations is dependent upon the ongoing and immediate adjustments of their information systems as reactions to these changes. Therefore, flexibility becomes one of the most crucial features in information systems. This paper specifies a data model oriented framework for the development of flexible information systems. The result of such process is a system that is sufficiently general and flexible in relation to solving problems related to changing environment. From general requirements related to data layer of information systems the paper discusses the definition of major elements of logical data model (entities and their hierarchical arrangement, attributes of the entities and their important characteristics, relationships among entities and their characteristics) as well as possibilities of implementation and definition of application logic and data presentation. Proposed framework enables the organization to specify its own database structure, which best matches the situation of the organization and its environment. Because an approach similar to meta-data approaches is applied, methods for information sharing and interchange can be easily specified as well as program logic for manipulation with the data base on the application layer and data presentation.

On existing conditions on global market (almost identical quality, almost identical purchasing values) companies have to definite the total rating of importance of evaluative criteria. In post-crisis period the problem of suppliers' evaluation is one of the biggest, because companies had to use all resources and all possibilities to develop their own business. Many authors wrote about collaborative planning and warehousing as one of possibilities to optimization work inside supply chain. For this paper define small and medium-sized enterprises (SME) as enterprises with the size of maximum 250 employers.
In literature was read we couldn't find information about own system of suppliers evaluation for small and medium-sized enterprises.
SME can have some different types of business and in this case need the universal system of evaluation. The research of this paper is oriented on small and medium-sized enterprises with different types of business. The new theoretical universal method of calculation for evaluation existing suppliers for small and medium-sized enterprises will present in this paper. This theoretical method is based on average values. This method includes traditional evaluative criteria (quality, delivery time) and other (mobility of supplier, possibilities of new level of partnership). This method of evaluation can not be used for continual manufacture. New method can improve the total evaluation of supplier in small and medium-sized enterprises.

This article deals with the issue of a methodology for and analyzing biomass potential in the Czech Republic using a geographic information system. The biomass sources considered include cereal and rape straw, permanent grasslands and forest residuals. The process of assessing biomass potential from agricultural soils is based on assigning yields of individual biomass sources according to the production soil-ecological units (BPEJ) which were created for better agricultural planning in the Czech and Slovak Republics. The analysis of energy crop suitability is based on the evaluation of crop yields related to individual BPEJ's respectively to its component the main soil climate units (HPKJ). To ascertain the production potential of residual biomass (straw) from conventional agriculture, the wheat (grain) yield related to HPKJ was multiplied by the straw coefficient. The yield of the permanent grasslands in the main soil climate units was also multiplied by the coefficient of dry matter. The methodology for the analysis of biomass potential for forest land is based on forest management plans that describe the composition of all forest stands. Data from these forest management plans can be used to determine in detail the potential of the forest biomass in individual periods according to the plan for silvacultural treatment and major harvest of the wood. This detailed analysis is suitable only on the municipality level. On a higher government level, the forest management plan can be used to calculate a coefficient that determines the average yield from biomass in the form of forest residuals and in relation to the forest size for specific areas or levels of analysis. The energy potential of residual biomass is around 136 PJ from present area of conventional agriculture in the Czech Republic. Biomass consumption in animal production and harvest loses were deducted from this calculation.