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The aim of this paper is to present results of the research focused on the examination of differences of selected psychological characteristics between a group of 144 employed people and a group of 121 unemployed people. The following personality characteristics were measured and compared: action versus state orientation (behaviour control (resp. behaviour regulation) after the experience of failure and in the processes of decision-making and behaviour planning), perseverance in the conception of Sense of coherence and social support. We found out that after having lost their job, people of higher education could better plan their decision-making and actions and they had a better ability to cope with an actual situation (Sense of coherence). The research further showed that females were unemployed more often as compared with males and that the loss of job had a worse effect on their mental state. Compared with unemployed males, the females were more experience-and feeling-oriented and their Sense of coherence showed more prominent decline. Unemployed people had a lower level of action orientation after previous failure than employed people. This conspicuous decrease of orientation to action is given apparently by the loss of the job itself and not by the duration of unemployment. The number of people composing the social support decreases with the increasing age of males. Of all the researched predictors, which were employment/unemployment, duration of unemployment, gender, education and age, gender acts (co-acts) most on the selected personality characteristics - action versus state orientation, Sense of coherence and social support.

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.

Although the statutory minimum wage is not a new category, in the Czech Republic we encounter the definition and regulation of a minimum wage for the first time in the 1990 amendment to Act No. 65/1965 Coll., the Labour Code. The specific amount of the minimum wage and the conditions of its operation were then subsequently determined by government regulation in February 1991. Since that time, the value of minimum wage has been adjusted fifteenth times (the last increase was in January 2007).
The aim of this article is to present selected results of two researches of acceptance of the statutory minimum wage by Czech enterprises. The first research makes use of the data collected by questionnaire research in 83 small and medium-sized enterprises in the South Moravia Region in 2005, the second one the data of 116 enterprises in the entire Czech Republic (in 2007). The data have been processed by means of the standard methods of descriptive statistics and of the appropriate methods of the statistical analyses (Spearman correlation coefficient of sequential correlation, Kendall coefficient, χ² - independence test, Kruskal-Wallis test, and others).

The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter "value-added tax law") should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the application of a special routine for travel services according to §89 of the VAT law, which is in essential contradiction with the Directive in question, the controversial point being definition of the person of customer whom the Directive understands in a different way than the VAT law. Thus, the characterization of the problem based on the Czech and EU legislations with respect to jurisdiction of the Court of Justice of the European Community forms a framework of the paper. Based on a comparative analysis of the application of special and ordinary routines in providing travel services to the customer by the taxpayer, tax incidence in his assessment base is determined. At the same time, the paper also includes a proposal for the change of the definition of customer in the VAT law so that the application of the given routine is fully in line with the EU Directive.

Municipal waste landfilling is the most common practice of municipal waste disposal in the Czech Republic. As a member state of the EU the Czech Republic must comply with the legislative requirements set for waste management. EU Council Directive 1999/31/EC requires member states to limit the amount of bio-degradable waste into landfill.
To achieve the objectives of the Plan of Waste Management of the Czech Republic, various methods has been proposed. Prior to the waste processing, it is necessary to know the waste material composition, and after that select the most appropriate method and procedure for waste utilization or disposal.
Therefore an analysis of graveyard waste composition has been carried out, where, by repeated measurements of samples weighing more than 500 kg (the total amount of analyzed waste was 3107 kg), it was found out that the graveyard waste consists of almost 77 % of bio-degradable matter. It is operationally impossible to separate bio-degradable matter from non-bio-degradable materials. Therefore it is desirable to collect compostable cemetery green waste separately from the waste coming from the decoration of gravestones that may be energetically utilized.

Thin capitalization rules were introduced in the Czech law on income tax in 1993. During the time of their existence in the law, they however passed through numerous changes, which resulted in a non-uniform exercise of the rules and caused legislative chaos. Due to these reasons, lawmakers subjected them to an essential transformation in 2009 in effort to adjust a stricter regime for the application of thin capitalization rules and to enact their uniform assertion in all credit and loan contracts including annexes regardless of closing date from the beginning of taxing period 2010. In this connexion, a uniform definition was stipulated of joint persons concerned by the rules, which may in some cases adversely affect the assessment base of the taxpayer. The paper investigates the effect of a uniform application of thin capitalization rules including the definition of joint persons in the corporate assessment base in the tax period of 2010 and compares on the basis of comparative analysis whether the original application of rules prior to the tax period of 2010 was more favourable for taxpayers from the taxation point of view or not. The comparison is carried out on model examples on which we verified which procedure is optimal for taxpayers from the taxation point of view. With respect to our findings, the paper also contains a proposal for amendment in the income tax law so that the application of thin capitalization rules in force since the tax period of 2010 does not impose excessive tax burden on taxpayers.

The risk, crisis, crisis management, crisis regulation and risk management are currently often used terms. It is late to search a cause of crisis in time, when the crisis had broken out and their destructive effects are displaying. It is more suitable to focus on preventive control of business assets.
The goal of this article is to suggest a methodical process of risk analysis with focus on protection of carrying business assets. The suggested methodical process of the analysis comes out a persuasion that primary attention is needed to give a protection of carrying business assets. Carrying assets are those which create potentials of business success and in case of their destroying, damaging or loss will originate to subject major or even existence loss. To such chosen carrying business assets are identified threats coming out parts of macro environment (political, legal, economical, social, demographic, technical and technological, ecological) and threats from an field environment. To the identification of threats in field environment is used an analysis of five forces model according Porter. As a final step of the suggested methodical process of risk analysis is a creation of a risk matrix to each carrying asset. In this matrix is drawn the risk, which is described with a qualified estimation of occurrence its probability and with an estimation of amount of possible damage, which can be caused by risk. According location the identified risk in the risk matrix is suggested the way of the regulation single risks.
It is possible to choose between five basic strategies: Strategy "Take", Strategy of crisis plans, Strategy of risk treatment, Strategy of risk transfer and Strategy "Terminate". Single strategies are possible to combine between each other. The combination is suitable in cases, when there is threaten a big loss with a high probability.

The consumption taxes called excise duties are imposed on tobacco products in the Czech Republic and also in the other European Union countries. Cigarette taxation is atypical compared to taxation of other products encumbered with excise duty. Number of cigarettes and also consumer's price together make the tax base. Harmonization effort of cigarette taxes in the European Union countries and also pure fiscal need of Czech Republic, are causes of frequent changes of cigarette taxes rates in recent years. These changes does not conduce only to changes of tax collection, but also bring many other effects, that have to be identified and analysed to set global results of steps to be made in the scope of tax policy in the Czech Republic. Average price of all 435 cigarettes marks on the market in the period from July 2001 to July 2009 is the base characteristic necessary to examine impacts of cigarette taxes changes. Classical regression analysis is used to analyse legislative changes impact on average cigarettes price. Single legislative changes are realized through the use of synthetic (dummy) variables performing as explanatory variables. There is also tested significance of particular parameters of the model and analysed structural breakages in this text. It is necessary not only to impeach lawful impact of these steps during imposing or changing of taxation, but also effective impact, which is often very different from lawful impact. From implementation of obligatory of marking the cigarettes in 2001 we are able to identify some relevant characteristics and impacts of changes of tax burden imposed on cigarettes in the Czech Republic. Statistically significant changes of average non-weighted price of cigarettes are identified in here, as well as structural breakages of average non-weighted price of cigarettes and values of tax incidence. Also temporal and other connection with given facts is discussed.

The influence of cytokinin on auxin transport during release of axillary buds from apical dominance was studied. Expression of auxin-carrier coding genes PsAUX1 (AUXIN RESISTANT 1) and PsPIN1 (PIN-FORMED 1) was explored in axillary buds of the 2^nd node of 7-day pea plants (Pisum sativum L.) cv. Vladan after decapitation or after exogenous application of benzyladenine (6-benzylaminopurine) onto axillary buds of intact plants. Localization of the PsPIN1 protein, the key factor for polar transport of auxin in axillary buds, was visualised by immunohistochemistry. After exogenous application of cytokinin the expression of PsAUX1 and PsPIN1 rapidly increased with a simultaneous rapid decrease in PsDRM1 and PsAD1 expression - genes related to bud dormancy. The same changes in expression were observed after decapitation, however they were markedly slower. The PsPIN1 auxin efflux carrier in the inhibited axillary buds of intact plants was localised in a non-polar manner. After exogenous application of cytokinin gradual polarisation of the PsPIN1 protein occurred on the basal pole of polar auxin transport competent cells. Despite the fact that direct auxin application to buds of intact plants led to an increase in PsAUX1 and PsPIN1 expression, the buds remained dormant (non-growing) what was accompanied by persistent expression of the dormancy markers PsDRM1 and PsAD1. The results indicate a possible effect of cytokinins on biosynthesis, and/or transport of auxin in axillary buds and they highlight the importance of auxin-cytokinin crosstalk in the regulation of bud outgrowth after breaking of apical dominance.

The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits - wages, salaries, when employees has rendered services to an entity during a period - month. Entities could create funds from a net profit -fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 - Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long -term employee benefits and termination benefits. There are defined all conditions for employee benefits recognition and treatments for recording and reporting in IAS 19.
The paper is concerned with the employee benefits evaluation. The impact on the tax base is evaluated. There are the most significant types of employee benefits surveyed. They are divided into five groups with the respect to their impact on the tax base. The impact of these benefits is described from their impact on social insurance and health insurance calculation base point of view, as well.

This article defines the theoretical specification of risk management and crisis management. The main goal of this article is to define the basic features and understand the reciprocal relations between risk management and crisis management and their function in the business environment.
Risk management is a process of risk regulation. It helps to protect an enterprise from the impact of existing and future risks. Part of this process is the decision process which derives from risk's analysis.
Crisis management can be defined as a permanent process of monitoring single factors of efficiency with the goal to identifying and applying proactive steps leading to the prevention of crisis creation and its negative effects. Another definition evaluates crisis management as a process of crisis identification and the enterprise's subsequent stabilization.
The specification of areciprocal relationship between risk management and crisis management arises from the definition of risk as a source of danger causing current or future crisis in the enterprise.

The objective of this study is to measure how the viscosity of engine oil changes with temperature. Six different commercially distributed engine oils (primarily intended for motorcycle engines) of 10W-40 viscosity grade have been evaluated. Four of the oils were of synthetic type, two of semi-synthetic type. All oils have been assumed to be Newtonian fluids, thus flow curves have not been determined. Oils have been cooled to below zero temperatures and under controlled temperature regulation, kinematic viscosity (mm²/s) have been measured in the range of -5 °C and +115 °C. Anton Paar digital viscometer with concentric cylinders geometry has been used. In accordance with expected behavior, kinematic viscosity of all oils was decreasing with increasing temperature. Viscosity was found to be independent on oil's density. Temperature dependence has been modeled using several mathematical models - Vogel equation, Arrhenius equation, polynomial, and Gaussian equation. The best match between experimental and computed data has been achieved for Gaussian equation (R² = 0.9993). Knowledge of viscosity behavior of an engine oil as a function of its temperature is of great importance, especially when considering running efficiency and performance of combustion engines. Proposed models can be used for description and prediction of rheological behavior of engine oils.

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

The content of this article is the evaluation of financial analysis in light of the actual requirement on methodology of banking performance. For the evaluation the criteria reflecting the requirements of those current management and also the requirements of the investors in the financial market was chosen.
For the evaluation of financial analysis two models of pyramidal analysis indicators of the bank return on average equity (ROAE) are used. The first is Schierenbeck model and the second is Du Pont pyramidal model modified in accordance with the conditions of the banking company. In the context of legislative changes and market conditions it is not optimal to use financial analysis as the only methodology for evaluation of banking performance. In the future it is necessary to see the point of the financial analysis as a resource for a more sophisticated measure of financial performance.