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Results 811 to 839 of 839:

Temperament holštýnsko-frízských krav při dojení v dojírně a jeho vztah k mléčné produkci

Andrea Szentléleki, Jeremy Hervé, Ferenc Pajor, Daniel Falta, János Tőzsér

Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(1), 201-208 | DOI: 10.11118/actaun200856010201

The aim of this study was to evaluate the change of temperament of Holstein cows scored before and during milking during the entire lactation and to calculate correlation between temperament measured in the two moments as well as milk production traits and temperament. Observations were carried out on 17 primiparous Holstein Friesian cows starting their lactation within 85 days. Measurements of temperament and milk production traits were taken once in each month of the lactation, during the morning milking, in a milking parlour. Temperament was assessed in a 5-point scale during udder preparation and milking procedure (1: very nervous, 5: very quiet). Data of milk yield and milk flow were collected individually on each test day morning. Results showed changes during the lactation in temperament of cows scored directly before milking (P < 0.01), however, temperament during milking did not alter with months (P > 0.10). By correlation coefficients, behaviour assessed in the two moments cannot be regarded as the same. In addition loose, significant relations were found only between milk traits and temperament before milking.

Dotazníková akce o odčervovacích praktikách v chovech koní v České republice

Marie Borkovcová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(4), 223-230 | DOI: 10.11118/actaun200856040223

In year 2006 a survey was done in Czech Republic, in order to gain data about strategy of parasite control and grazing management of horse breeders and owners. 80 questionnaires were evaluated altogether. 82.5% of breeders claimed self-responsibility for helminth control. All interviewed do the parasite control in all horses at the same time. The results show that in stabled horses the helminth controls are done in interval of 2-4 months. 55% do the helminth control in April. 91.25% variegate the medicaments. Most frequently used drug was Panacur. Calculation of needed dose is by 47.5% respondents done according to the weight of horse. 86.25% graze horses, 52.2% change pastures, 53.6% breeders clean pastures. 32.5% do the parasite control by examining the excrements, but none of them uses the results to change the strategy of helminth control or grazing management. 72.5% had never observed any sign of illness of their horses related with parasites, 10% mentioned skin problems. 70% respondents call in for a veterinarian when there is a problematic case. 17.5% breeders encountered resistance and 36.25% consider the resistance as problem. 72.5% apply the helminth control according to the veterinarian's advice. 85% consider their parasite-fighting strategy as suitable.

Konsolidace v rámci systému společného konsolidovaného základu daně

Danuše Nerudová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 181-188 | DOI: 10.11118/actaun200856060181

In 2007, when the pilot project of Home State Taxation System should started, but none of the EU Member States applied for, the European Commission has turned its attention to different project in the area of corporate income taxation. The paper presents the problems of consolidation under the system of Common Consolidated Corporate Tax Base, which is at present the aim of the European Commission in the area of corporate tax harmonization. Firstly, the paper presents the results of comparative analysis, which have been done throughout the EU Member States. The research was aimed at the area of group taxation schemes availability. Secondly, the paper presents the draft of CCCTB directive in the field of creation of the group for taxation purposes, the rules for access and exit from the group and the rules for calculation of thresholds for voting rights. The different possibilities of group creation are presented on the schemes. The paper also discuss the rules, suggested by the draft directive, which could create legal uncertainty for the companies and could cause the situation in which the companies would not know whether they can consolidate their accounting results or not, or whether they are the member of the group or not. The paper suggests the possible solutions in that area. At the end, there are also mentioned and discussed the methods, which could be used for consolidation under CCCTB system in the EU.

Příležitosti pro ustavení finančního trhu v Libyi

Atia Milad Aljbiri

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 9-16 | DOI: 10.11118/actaun200755060009

The main purpose of this paper is to show the importance of financial markets to the Libyan economy. At present, the country is preparing to establish a financial market as a requirement of economic reform with its goal to achieve economic stability and improve the volume of investment, as well as raising the growth rate. As the analysis in this paper shows, there are achievements with respect to the financial indicators, but it is limited with respect to the volume of investment and the level of incomes. This leads to the importance of establishing the financial market which is one of the primary requirements to achieve these goals.

Dynamika růstu listů Festulolium a Dactylis glomerata na konci vegetačního období

Jiří Skládanka

Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(4), 273-280 | DOI: 10.11118/actaun200856040273

The paper is focused on the assessment of leaf extension rate (LER), leaf appearance rate (LAR) and leaf senescence rate (LSR) in the Festulolium (Festuca arundinacea Schreb. × Lolium multiflorum Lam.) and in the Dactylis glomerata L. at the end of the growing season from the end of September to the beginning of December. In summer, the swards were used for a single cut (beginning of June) or for a double cut (beginning of June and end of July). Measurements were made in three periods from 14 Sept. to 11 Oct., from 11 Oct. to 29 Oct., and from 29 Oct. to 6 Dec. In the first period, LER was higher in Dactylis glomerata L. (3.770 mm tiller-1 d-1) than in Festulolium (2.376 mm tiller-1 d-1). In the second and third period, LER was higher in Festulolium (0.859 resp. 0.271 mm tiller-1 d-1) than in Dactylis glomerata L. (0.694, resp. 0.199 mm tiller-1 d-1). LAR values measured in Festulolium in the studied periods were 0.277 leaf tiller-1 d-1, 0.079 leaf tiller-1 d-1 and 0.038 leaf tiller-1 d-1 and LAR values of Dactylis glomerata L. were 0.225 leaf tiller-1 d-1, 0.054 leaf tiller-1 d-1 and 0.027 leaf tiller-1 d-1. In the course of the whole period of study, LSR showed the highest values in Dactylis glomerata L. (7.869 mm tiller-1 d-1, 5.947 mm tiller-1 d-1 and 4.757 mm tiller-1 d-1) while the LSR values of Festulolium were lower (2.904 mm tiller-1 d-1, 2.375 mm tiller-1 d-1 and 1.205 mm tiller-1 d-1). The influence of both the species and the period of measurement on the LER, LAR and LSR values was statistically highly significant (P < 0.01) to very highly significant (P < 0.001). The interaction between the species and the period of measurement was very highly significant (P < 0.001) in the LER characteristic. The influence of the intensity of sward use in summer on the LSR values was very highly significant (P < 0.001), too.

ZMĚNA POTENCIÁLNÍHO ROZŠÍŘENÍ MANDELINKY BRAMBOROVÉ (LEPTINOTARSA DECEMLINEATA, SAY 1824) V ČR BĚHEM PRVNÍ POLOVINY 21. STOLETÍ

Eva Kocmánková, Miroslav Trnka, Daniela Semerádová, Zdeněk Žalud, Martin Dubrovský, Martin Možný, Jan Juroch, Hana Šefrová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(2), 87-94 | DOI: 10.11118/actaun200856020087

This present study is focused on the modeling of the most important potato pest i.e Colorado potato beetle (Leptinotarsa decemlineata, Say 1824) development in relation to the climate conditions over the area of the Czech Republic. The aim was to develop a model allowing the assessment of the CPB possible spread under the climate change. For the estimation of the CPB occurrence in expected climate conditions we used a dynamic model CLIMEX that enables to determine the suitability of a given location climate for the pests survival and infestation capability based on known pests requirements to the climate conditions. Following the validation and calibration of the model outputs, the meteorological data were altered according to three Global Circulation Models (ECHAM4, HadCM3, NCAR-PCM) that were driven by two SRES emission scenarios (A2, B1) with two assumed levels of climate system sensitivity for period 2025 and 2050. Model output, for current and expected climate conditions, were visualized by GIS using a digital landscape model. Under all climate change scenarios we noted a widening of CPB distribution area and change in the infestation pressure of the pest.

Vliv intenzity využívání a úrovně hnojení na produkci a kvalitu píce trvalého travního porostu na fluvizemi glejové

Pavel Nerušil, Alois Kohoutek, Petr Komárek, Věra Odstrčilová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(5), 153-162 | DOI: 10.11118/actaun200856050153

In 2003-2007 the issue of the forage production and quality on the permanent grassland was researched by the Crop Research Institute Prague, Research Station Jevíčko. The long-term small plot trials with tall oatgrass stand type (Arrhenatherion) were established in 2003 on a fluvisoil. Four types of utilisation were used in the trial: 1. Intensive (I1) - 4 cuts per year (1st cut on 15th May, every next after 45 days); 2. Medium intensive (I2) - 3 cuts per year (1st cut on 30th May, every next after 60 days); 3. Low intensive (I3) - 2 cuts per year (1st cut on 15th June, 2nd after 90 days); 4. Extensive (I4) - 2 cuts per year (1st cut on 30th June, 2nd after 90 days) and four levels of fertilizer application: F0 = no fertilization; FPK = P30K60N0; FPKN90 = P30K60+N90; FPKN180 = P30K60+N180. The overall average DM production of grasslands over five years was 7.19 t.ha-1. The lowest annual DM production is 6.77 t.ha-1 during the intensive utilisation (I1) and it increases towards the extensive (I4) utilisation to 7.62 t.ha-1, at all levels of fertilization. Application of phosphorus and potash fertilizers did not have significant effects on grassland DM yield. Application of N-fertilizer increased DM production (P0.01) already on the level FPKN90 to 8.49 t.ha-1, on the level FPKN180 DM matter still increased up to 9.51 t.ha-1. Forage quality was highest during the intensive (I1) utilisation and relatively lowest during the extensive (I4) utilisation. The intensive (I1) utilisation of permanent grassland improves OMD (P0.01), concentration of CP and NEL and decreases fiber concentration (P0.01) when compared with the extensive (I4) utilisation. Fertilizing did not affect quality significantly except for CP concentration which increases with N-fertilization while NEL concentration decreases. Optimal utilisation intensity for dairy cows with annual production of 7-8 thousand kg of milk seems to be the intensive (I1) utilisation with the level of fertilization FPKN180 for given grass stand (plant society Arrhenatheretum). The forage from the medium intensively (I2) utilized grassland meets quality parameters for suckler cows at the end of lactation period, the forage from less intensively and extensively (I3, I4) utilized grassland is suitable for cows only in the dry period in the form of hay.

SITUAČNÍ ANALÝZA VNITŘNÍHO PROSTŘEDÍ PIVOVARU A SODOVKÁRNY JIHLAVA

Helena Chládková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 37-46 | DOI: 10.11118/actaun200856060037

Brewing is a very important part of the food industry with a successful tradition. Beer, brewer's malt and hops are important for export too. The situation in the beer market is changing dramatically at this time. Smaller local breweries are fighting with big competitors for the first time through expansion and innovation of the production line. Brewing development will be probably the same as in another European states, where are twenty big breweries to a thousand small ones. The strategy of Czech beer production is focused on the traditional production of classic Czech beer. For small breweries there are big opportunities in beer tourism, beer path building, brewery sight-seeing and brewery festivals for example.
This paper describes a particular firm's activities with using Porter's value chain and an analysis of its financial situation. In final part the Strength and Weakness analysis of the company Pivovar a sodovkárna Jihlava, a. s. is done and on the basis of the results are defined the appropriate advices.
During the recent period of time there have been many researchers from the FBE MUAF in Brno, who focused on the analysis of the food company's internal environment, e.g. Bečvářová (2005); Duda (2006, 2007); Jánský (2002, 2005); Syrovátka (2000); Veselská (2005); Zrůst and Pyšný (2007); Živělová a kol. (2004). The research on trade in food is solved firstly by Presová and Tvrdoň (2005).

Validace simulačního modelu pro brambory

Milada Šťastná, Petra Oppeltová, Jana Dufková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(2), 217-226 | DOI: 10.11118/actaun200856020217

Aim of the study focused on evaluation of SUBSTOR - Potato model and its utilization in potato grows management in the Czech Republic. The experimental field used for the model evaluation was located in Žabčice - South Moravia region with altitudes of 179 meters above the sea level. Tuber yield served as reference for the model evaluation. Nine years experimental data set (1994-2002) was used for the model validation. Rosara cultivar represented very early growing potato, Karin cultivar depicted early growing potato (Solanum tuberosum L.) in the experiment. Comparison between observed and simulated tuber yields presented the evaluation process of SUBSTOR - Potato model. Tuber yields simulated by the model showed excellent accuracy (R2 = 0.97) for Rosara cultivar, but only for four of tested years (1997, 1998, 1999 and 2002). Karin cultivar matched lower value (R2 = 0.43). The model tended to underestimate the tuber yield for non seasonable conditions (i.e. dry years - low amount of precipitation and its disordered distribution during the growing season or higher mean air temperature) and showed the sensitivity to selected cultivars. Study proved SUBSTOR - Potato model as suitable for utilization in potato management; however, potential differences might be expected while using the model under extreme weather conditions.

Analýza historického vývoje, vlhkostního režimu půdy a rozptýlené zeleně v krajinném prostoru ŠZP Žabčice

Markéta Flekalová, Petra Malenová, Martina Vičanová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(1), 65-82 | DOI: 10.11118/actaun200856010065

The aim of the project was to evaluate developmental changes in land use (using the method of retrospective time profiles) and their effects on the function and stability of rural landscape in the model area of the University Agriculture Enterprise in Žabčice. The former states of landscape have been evaluated according to archival aerial photographs and maps of selected area. The present situation was examined on orthophotomaps and by field survey. Another aim was taking of the soil samples from the model area and their physical analysis for determination of soil moisture. Soil drying out disposition on particular parts of model area has been found out by analysis of soil samples and climatic characteristics. The third aim was to evaluate the "green structure" of the model area and to propose its regeneration. The results of the two previous aims have been used as a basis for the proposal, together with evaluation of the present condition. The bad condition of the scattered vegetation has been found out by the field survey, especially by the lack of maintenance and spreading of invasive plants.

Teoretické vymezení podnikových akcií a dluhopisů soudobého světového kapitálového trhu

Oldřich Rejnuš

Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(3), 171-184 | DOI: 10.11118/actaun200553030171

The article deals with the theoretical classification of "classic" capital market securities, i.e. corporate stocks and bonds. Its aim was to make a detailed analysis of the individual types of these securities from the viewpoint of their main characteristic features, and to look for possible ways of systemizing them and distinguishing them as unambiguously as possible. As the aim of this analysis was to identify the most important and typical properties of not only corporate stocks and long-term bonds that are commonplace in investing but also of those that are rare on financial markets, the analysis was made from a global viewpoint, i.e. without regard to the individual countries' legislative conditions.
The analysis focused, above all, on looking for ways to construct the individual types of stocks and bonds and of the most important rights connected with them. Using the obtained results, these types were mutually compared and possible ways of their systemization were explored. Taking into account these facts, certain significant properties (which, however, concern all securities in general, such as "issuer type" or conditions of transferability/ways of tradeability) were intentionally abstracted.
The result of the analysis confirms the meaningfulness of certain existing theories concerning the existence of three relatively different groups of "classic" securities: common stocks, preferred stocks, and bonds. At the same time, the analysis has shown that as far as this classification is concerned, it is based mainly on the function of the securities, which means that the properties regarding their structure and legal content are covered only partially. This is also proved by making a proposal for a comprehensive systemization, which shows that on the current financial market there are many situations when (except the legal identification) it is difficult to judge from the particular properties of a security whether it is a bond or a stock, or (in the latter case) which type of stock it is. For the above-mentioned reason, the conclusion stresses the necessity to create at least partly harmonised international legislation in the given area, and presents recommendations for the establishment of the fundamental part of a harmonised system of legislation, which increasingly appears to be essential.

Vliv tepelného zpracování na abrazivní opotřebení

Jiří Votava, Michal Černý, Josef Filípek

Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(5), 175-186 | DOI: 10.11118/actaun200553050175

The particular samples were made of the steel 14 260 and were exposed to following different heat treatments - soft annealing, normalizing, heat refining and hardening. After these heat treatments the samples were exposed both laboratory tests and also field tests. The wear test particles was carried out on the device with abrasive canvas. The laboratory test was realized in room temperature and normal atmospheric pressure. Measured values were statistically and graphically analyzed and interpreted. Results of the tests confirmed our preliminary expectations that the extent of the wear would depend on the value of hardness of the used materials. The hardest structure of the hardened steel had the smallest material decrease compared to the largest decrease of the soft annealing steel.
Tested samples were fixed to a cutting edge of a ploughing aggregate which performed work in previously determined sector area. At intervals of each 400 meters there were measured decreases of weights and surfaces of the samples and consequently were evaluated and graphically interpreted relating abrasive wear of the particular samples. Also in this test the results form previous laborator test were confirmed and the smallest wear had the hardened steel samples.
On the basis of the measured values we can deduce the high importance of the right choice of the adequate material which is able to resist to the wearing process best. This decision will significantly affect not only the length of the service life of the particular parts but also the whole machinery as well as its economic operation.

Poznámky k neparametrickým odhadům

Jitka Poměnková

Acta Univ. Agric. Silvic. Mendelianae Brun. 2006, 54(3), 93-100 | DOI: 10.11118/actaun200654030093

Kernel smoothers belong to the most popular nonparametric functional estimates. They provide a simple way of finding structure in data. The idea of the kernel smoothing can be applied to a simple fixed design regression model. This article is focused on kernel smoothing for fixed design regresion model with three types of estimators, the Gasser-Müller estimator, the Nadaraya-Watson estimator and the local linear estimator. At the end of this article figures for ilustration of desribed estimators on simulated and real data sets are shown.

Hodnocení kvality ovzduší Na dvou stanovištích monitorovací sÍtě V brně ve vztahu k synoptickým situacím

Jan Svoboda

Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(4), 139-144 | DOI: 10.11118/actaun200553040139

The main objective of this work was to evaluate influnce of transportation on the air quality using IAQ (index of air quality). The data from one of the AIM station were evaluated. The trend in air quality development in years 1996-2003 was described. In days with adverse IAQ values the probable cause of the phenomenon was determined. It is obvious that adverse IAQ values were recorded during these synoptic situations: centre anticyklone, wedge of high pressure, weak pressure field and warm sector of front systém. The most frequent was the centre anticyklone synoptic situation which is typical (mainly during winter) by air temperature inversion.

Hodnocení procesu harmonizace českého pojistného trhu s jednotným pojistným trhem Evropské unie

Viktória Čejková, Eva Vávrová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2004, 52(6), 239-252 | DOI: 10.11118/actaun200452060239

For the Czech insurance industry, it has been 13 years since the passage of the Insurance Act in 1991, which did away with the monopoly and allowed competition in this business sector. In our evaluation, we can state that the positives outweigh the negatives. A relatively high pace of growth in total premiums written was achieved and the ratio of premiums written to GDP increased, up to 4,0% in 2002. In comparison with EU countries, the Czech insurance market is behind in 2 global indicators: the ratio of premiums written to GDP and the share of life insurance in total premiums written. The Czech insurance market must count on greater competition from foreign insurance companies, as the Czech Republic was May 1, 2004, accepted as a member of the European Union.

Taylorovo pravidlo a HMU - stanovení preferencí monetární politiky ECB

Svatopluk Kapounek, Lubor Lacina

Acta Univ. Agric. Silvic. Mendelianae Brun. 2006, 54(6), 85-96 | DOI: 10.11118/actaun200654060085

The aim of the article is to evaluate the preferences of the ECB in monetary policy and to compare them with preferences of the central banks of new EU member countries from Central and Eastern Europe. The ECB's responsibility for the primary objective (price stability) often contrasts with the requirement for economic growth stabilization policy from the national governments.
There are doubts if the current members of Eurozone constitute an optimum currency area (the Eurozone 12 is recently the combination of rapidly growing and slow-growing - low inflationary countries). The differences between the countries will even expand during the European monetary union enlargement by new EU member countries. Consequently the probability of asymmetric shocks will increase. The main question is the ability of ECB to fulfill the needs of all EMU member countries in terms of optimal monetary policy. In the first part the authors analyze differences between the preferences of the ECB and national authorities (governments). The negative experiences of Ireland, Italy and other EMU members with current status quo help us to understand fear of future member countries from possible impact of common monetary policy on their national economies.
The second part of the paper deals with interest rates determination by ECB and compares it with expectations (requirements) from EMU member and EMU candidate countries. The main contribution of the article may be seen in central bank's preferences analyses - the preferences are defined as the parameters in Taylor rule (the weights given by ECB and national authorities to the price stability and economic growth stimulation).
The hypothesis is defined as following: are the preferences of ECB in line with the preferences of national central banks of EMU candidate countries?
The empirical analysis is based on the Taylor rule decomposition. The hypothesis is tested by regression analysis. Time series regression model uses relations between the inflation target, potential output, current macroeconomic situation on the one side and current monetary policy strategy, represented by interest rates, on the other side.
A range of empirical studies refers to differences between the desired interest rates of member and future member countries of EMU. The level of desired interest rates changes continuously according to the current economic situation of individual national economies. The differences are given by dissimilarities in financial systems, transmission mechanisms, and historical context of monetary arrangements. The authors suppose that the national authorities' and central banks' preferences are constant in the short time or identical before and after enlargement. The main idea of the article is that the traditional approach, which compares desired interest rates by national central banks, is irrelevant before full membership in EMU. The center of the problem is the mutual agreement on preferences of common monetary policy. The answer to the question: how to evaluate real impact of common monetary policy on real economy of EMU candidate countries after their entrance to Eurozone, is expected result of the article.

Podpůrný a garanční rolnický a lesnický fond jako nástroj zefektivnění dotací v zemědělství

Věra Bečvářová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 7-18 | DOI: 10.11118/actaun200553060007

The paper is focused on the performance measurement of the Support and Guarantee Fund for Farmers and Forestry (SGFFF) as a main instrument of a capital reinforcement of the Czech agricultural enterprises restructuring during the last ten years. New possibilities shaped up by the CAP exercise are evaluated as well. The principles of the SGFFF function from the point of view of agricultural restructuring and regional allocation of the financial resources as well as the reason why subsidy of the supported loans' interest rates have been employed are cleared up there. Results are discussed upon an analysis of the Fund activity. According to results of the analysis, it can be claimed that the Fund has became an important part of supports for agricultural sector. From the point of view of criterions of regional allocation of financial resources there was found out the level of supports has not been derived from the different natural and soil quality. The economic results and a high level of the prospectus have been used as main criterions for the decision-making system. The activity of SGFFF continues within the State Aid in the framework of the CAP EU and so that the loans for farmers are still more available for restructuring of the Czech agriculture and improving of its competitiveness.

KAPITÁLOVÉ VÝDAJE A ZADLUŽENÍ OBCÍ V ČR

Milan Jílek, Robert Plaga

Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(3), 59-68 | DOI: 10.11118/actaun200553030059

The paper deals with the contemporary issue of municipal finance. Municipalities in Czech Republic make up important part of public sector and influence the fiscal performance of Czech economy. Simultaneously, the capital expenditure of municipalities has a crucial role in shaping of the entrepreneurial environment and of an environment in the widest sense. The goal of this paper was to analyse the capital expenditure of municipalities in Czech Republic from the national economy point of view and to analyse the financing of capital expenditure between 1994 and 2003. The emphasis was given to the relation between the capital expenditure and the indebtedness of municipalities. The analysis reveals that the capital expenditure make significant share of overall public capital expenditure, the share exceeds 50%. The capital expenditure of municipalities also participate considerably on gross fixed capital formation (10.57% in 2003) and therefore on GDP formation (2.83% in 2003). However, considering the economic cycle, capital expenditure of municipalities has pro-cyclical effect. Analysis the structure of financing of capital expenditure, the operating surplus is very important resource. However, it is not sufficient one even considered together with capital incomes and capital subsidies. It results in using loans to finance the capital expenditure. This happened between 1994 and 2003, with the exclusions of 1998 and 1999. Because of the future high need of capital expenditure, it can be expected that municipalities will employ even more loans. The link between capital expenditure and indebtedness of municipalities can be identified. There is another factor in effect. The volume of operating (especially tax) incomes is not sufficient. The state decentralizes significant portion of activities without providing municipalities with corresponding income. Municipalities then are not able to generate adequate operating surplus to finance the deficit on capital budget. Consequently, the rate of growth of capital expenditure of municipalities declines as well as the share of capital expenditure on overall municipal expenditure.

Mikrobiální využití huminových kyselin extrahovaných z půd dlouhodobého polního pokusu

Zdeněk Filip, Jaromír Kubát

Acta Univ. Agric. Silvic. Mendelianae Brun. 2004, 52(4), 137-146 | DOI: 10.11118/actaun200452040137

Humic acids (HA) extracted with alkali from non-fertilized and fertilized (NPK + organic manure) soils of field trials established 45 years ago were exposed to activities of a mixed population of indigenous soil microorganisms in the laboratory. The individual cultures were kept on a rotary shaker for 21 days (aerobic conditions) or left standing for 12 months (semi-aerobic conditions) in order to determine the utilization of HA as nutrients, and possible HA structural transformations. In a full-strength nutrient broth HA positively affected the yields of microbial biomass, that, however, was strongly diminished if HA served as the only sources of carbon and nitrogen. In contrary, the utilization of HA was up to 47.3% under semi-aerobic conditions in cultures deficient in easy utilizable sources of carbon (glucose). No substantial differences were observed in the microbial processing of HA from non-fertilized or fertilized soils. Usually, microbial activities resulted in elemental and structural transformations of HA. Aliphatic structural units were preferably utilized as determined by FT-IR spectroscopy, while aromatic structures became rather dominating. Conclusively, independent of the type of microbial processing, HA from soils of a long-term field trial showed rather low resistance to microbial activities, and perhaps they should not account for a resistant fraction of the soil organic matter.

ANALÝZA VÝVOJE TRHU STAVEBNÍHO SPOŘENÍ V ČR

Vlasta Kašparovská

Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(3), 69-76 | DOI: 10.11118/actaun200553030069

The paper analyses market trends of the building societies in the Czech Republic in years 1995-2003. The main aim of the contribution is to verify the following thesis:
1. In previous development, it comes to the permanently increasing growth in the market of deposits and loans of building saving.
2. Concentration in the market of building saving decreases.
Analyses is made on two partial markets : deposit market and market of building saving loans. Growth rate index was chosen for the evaluation of the growth of both submarkets. Herfindahl-Hirchman index was chosen for evaluation of concentration trends. Analyses of the building saving market using the stated methodical approaches enables to enunciate the findings for the appointed hypothesis.
Both submarkets do not show permanent increasing of growth rate in the period 1995-2003. The growth rates of both markets are declining in the first part of the period, the growth rates are increasing in the second part of the period. The concentration level of both markets is decreasing in years 1998-2003. This trend in the building societies market was influenced namely by general trend of market rate of interest in this period, by increasing exploitation of the real estate credit as a form of housing financing and by more activ credit policy used by minority building societies.
The concentration development in the market of deposits and loans of building saving is not identical with the development of concentration in the market of deposits and loans in the whole bank sector. It may be deduced, that the development in the whole bank sector has been affected by the factors that have not operated in the market of building saving - decrease of banks in the bank sector of Czech Republic and educing of the part of redressed bank assets out of Czech Republic bank sector.

Možnosti harmonizace účetního výkaznictví pro malé a střední podniky

Hana Bohušová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 17-26 | DOI: 10.11118/actaun200755060017

The most business entities in Europe are small or medium-sized enterprises (SME), which have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to creditors, suppliers, and national governments but they could be badly understandable to creditors, suppliers and subjects in other countries. This is a great obstacle of their activities in the EU internal market. The existence of 27 different national accounting systems in the EU can be held for the most important obstacle.
There are many ways how to develop compatible accounting standards for SMEs but the most significant activity in this field is the research project of IASB (International Accounting Standards Board). IASB has developed IFRS (International Financial Reporting Standards). Even though IFRS are suitable for all enterprises, their application in case of SMEs would be very expensive and could significantly increase compliance costs of taxation. This development has not been finished yet and there are still some problems which need to be solved before the introduction of accounting standards to the public.
The research has shown that IFRS for SMEs should be used mainly by the entities which do not have public accountability - i.e. that its equities are not publicly traded and do not hold assets in a fiduciary capacity for a broad group of outsiders. This paper discusses those IFRS modifications, which should be done in case of SMEs.

Vykazování hmotného dlouhodobého majetku dle českého účetního práva a mezinárodních účetních standard IAS/IFRS a US GAAP

Patrik Svoboda

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(6), 255-264 | DOI: 10.11118/actaun200755060255

The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one's own production, and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.

Produkční účinek různých krmiv u dvou velikostních skupin juvenilního lína obecného (Tinca tinca) v podmínkách intenzivního chovu

Jan Mareš, Jiří Jirásek, Vít Baránek, Jiří Fiala, Radovan Kopp

Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(1), 111-116 | DOI: 10.11118/actaun200755010111

The experimental rearing of tench (Tinca tinca) juveniles of two size classes with initial individual weight of 0.8 and 1.2 g was performed into flow-through aquaria connected to recirculation system during a period of 63 days. Three feeds (KARPICO Supreme 7 Ex, ASTA 2, L05/CH) with nutrient content of 37/8, 42/7 and 35/7 (% proteins/ fat) were used in the experiment. Achieved values of production indicators - feed conversion ratio (FCR) and specific growth rate (SGR) ranged from 1.84 to 4.15 and from 0.70 to 1.49 %.d-1, respectively in relationship to the size class and feed used. More favourable values were achieved with the bigger size class regardless to the diet used (FCR 1.84-3.53 and SGR 0.83-1.49 %.d-1) and the best results were achieved when using ASTA 2 feed (2.05 and 1.84 or more precisely 1.36 and 1.49%.d-1).

Hodnocení přímého ekonomického vlivu vybraných forem venkovské turistiky

Simona Miškolci

Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53(6), 101-108 | DOI: 10.11118/actaun200553060101

Rural tourism has come to occupy a prominent position in the debate about rural restructuring in all OECD countries, partly because of demand changes which favour rural tourism and partly because rural agencies recognise a need to provide economic activities with potential for growth in a rural economy in which traditional providers of rural employment (such as agriculture) have been shedding labour at a rapid rate.
Well-designed strategy is essential to its success in impacting on the rural economy. The structures for collaboration and co-operation must be developed and combined with a process of education and training. Co-operative effort must be effective and sustainable. The tourism related businesses should not be isolated from the larger community and its issues.
The principal motivation for a community, business or region to serve tourists is generally economic. An individual business is interested primarily in its own revenues and costs, while a community or region is concerned with tourism's overall contribution to the economy, as well as social, fiscal and environmental impacts. A good understanding of tourism's economic impacts is therefore important for the tourism industry, government officials, and the community as a whole.
The principal objective of the study, that is reported here, was to determine the potential income of farmers from the provision of agro-tourism services. First, the paper reviews selected results of the visitor spending survey in alternative types of rural tourism of the region Southeast (Czech Republic); second the direct economic benefit of the agro-tourism in this region is estimated, and finally, critical factors reducing the effectiveness of agro-tourism as a rural development instrument are drawn.

Vzdělávání a rozvoj talentů

Tomáš Kroupa

Acta Univ. Agric. Silvic. Mendelianae Brun. 2006, 54(3), 137-148 | DOI: 10.11118/actaun200654030137

The contribution describes the methodology of work with human assets, and namely talent management representing a system of work with employees having over-average potential and representing the source of competitive advantage for the company. The work introduces methodological tools for implementing the system of talent management in the following fields: defining the talent, identification of talents, creating the conditions, care at the side of management, individual or group related technical education, development by way of key competences and evaluation of results, both regarding the abilities and skills of individuals through key competences, and by way of indicators of working performance. Describes evaluation using key competences minimal, optimal and actual competence profile and the way of describing competences by behavioural scale.

Srovnání mineralizace a humifikace posklizňových zbytků obilnin při konvenčním a organickém způsobu hospodaření

Marta Tesařová, Petr Kudlička, Ľubica Pospíšilová, Libor Kalhotka, František Hrabě

Acta Univ. Agric. Silvic. Mendelianae Brun. 2006, 54(1), 121-126 | DOI: 10.11118/actaun200654010121

Yearly inputs and transformations of above - and underground plant residues of winter wheat and spring barley were followed in "intensive" (I, mineral fertilizers only) and "organic" (0, most of nutrients applied as animal manure) crop sequences. Total amount of postharvest residues was lower in I crop system compared with that in the organic (O) one. Plant residues produced in O crop system were decomposed more rapidly both under field and laboratory conditions, than those from I crop system. Differences between Corg at the beginning and at the end of ten-weeks laboratory incubation of soils enriched by plant residues indicated that soil microflora humified more intensively a) spring barley than winter wheat residues and b) underground plant residues than straw.

Ověření účinnosti a působení vybraných dezinfekčních prostředků

Kateřina Balharová, Květoslava Šustová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2006, 54(1), 157-164 | DOI: 10.11118/actaun200654010157

This research work is aimed to monitoring of selected disinfectants'activity in operational conditions. Hereby there have been monitored two acidic disinfectants Despon K and Mikasan D, which have had-by their producer-stated different recommended concentration. These solutions were monitored in viewpoint of their activity at different temperature, time of circulation, pH and water hardness. In this work there were measured pH of solutions in unloaded medium to be compared with pH of solutions in loaded medium and this measuring was carried out regularly each week within a one month period. During this period there was also monitored total plate count (TPC), which was stated in the dairy, where samples were taken two-times monthly. It has been found, that the disinfectants Mikasan D and Mikal 94D are effective even by high water hardness.

Porovnání genetické struktury malopolského koně s kmenem Przedswit

Mirosław Smugała, Ryszard Pikuła, Iva Jiskrová

Acta Univ. Agric. Silvic. Mendelianae Brun. 2006, 54(4), 71-74 | DOI: 10.11118/actaun200654040071

The present study covers immunogenetic characteristics of the Małopolski horses, involving 5 blood protein systems, with special regard to horses of the Przedświt strain. Basing on the obtained results it was found that high frequency of allele EsF is a characteristic feature of the examined Przedświt strain horses.

Výskyt vrbovky žláznaté (Epilobium ciliatum Rafin.) v porostech polních plodin a na úhorech

Jan Winkler, Věra Zelená

Acta Univ. Agric. Silvic. Mendelianae Brun. 2004, 52(1), 75-80 | DOI: 10.11118/actaun200452010075

Northern willowherb (Epilobium ciliatum Rafin.) is a naturalized allien species occurring almost all over the territory of the Czech Republic. Evaluation of weed vegetation by means of methodology developed by Kühn (1982) took place on selected fields located in the cadastral area of Olomouc-Holice. All in all, 1360 phytosociological relevés were recorded from 1997 to 2001, on the average, one relevé per 2,7 ha. In addition to it, the occurrence of Epilobium ciliatum was recorded within an experiment with green fallow lands at Kroměříž in 2002. Every individual plant species had been assigned data on its cover and growth phases according to the BBCH scale (an universal growth phases scale for crops and weeds, Hess et al., 1997). The frequency of occurrence of Epilobium ciliatum in cereal crops is so low that it is negligible from the economic point of view and moreover, the plant is not capable of any reproduction there. In other crops (such as sugar beet, maize or alfalfa), Epilobium ciliatum either does not occur at all or its occurrence is very rare. On arable lands, it is capable of reproducing itself in rape and caraway only. In view of the fact that the frequency of its occurrence on fallow lands was very low, we do not have available a sufficient amount of data from which a general rule governing its occurrence and cover rate could be derived. Even though the agricultural lands apparently only started to be invaded by the northern willowherb, the plant is already capable of reproducing itself to some extent, which fact is of essential importance for the increase of its significance in the future.

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