Template-Type: ReDIF-Article 1.0 Author-Name: V. Brabenec Author-Workplace-Name: Czech University of Life Sciences, Prague, Czech Republic Author-Name: H. Nešetřilová Author-Workplace-Name: Czech University of Life Sciences, Prague, Czech Republic Title: On applications of the factor analysis in the agricultural research Abstract: The authors give a brief overview of the outcomes of an application of the factor analysis and present results of two applications within the agricultural research. The first application is a study in which relations among 16 variables characterising production of fish in nearly 200 high production (mainly carp) fish ponds in the Czech Republic were explored using the factor analysis method. In the second case, outcome of a household questionaire survey was analysed using factor analysis to shed light upon the relations among household annual income and expenditures. The paper was supported by the research project Informational and knowledge support of strategic management MSM 6046070904. Keywords: agricultural research, statistical data analysis, application of multivariate statistical methods, factor analysis Journal: Agricultural Economics Pages: 441-447 Volume: 53 Issue: 10 Year: 2007 DOI: 10.17221/925-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/925-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200710-0001.txt Handle: RePEc:caa:jnlage:v:53:y:2007:i:10:id:925-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: K. Tomšík Author-Workplace-Name: Czech University of Life Sciences, Prague, Czech Republic Author-Name: E. Rosochatecká Author-Workplace-Name: Czech University of Life Sciences, Prague, Czech Republic Title: Competitiveness of the Finnish Agriculture after ten years in the EU Abstract: Finnish agriculture changed radically with the EU joining in 1995. The commitment of the Common Agricultural Policy (CAP) led to unprecedented changes in economic environment - in agriculture as in processing industry. Finland lost the possibility to regulate the original price level of agricultural products supported by the national border protection and export subsidies. Prices guaranteed by the EU are much lower today than before the EU-membership. Recently, Finland has evaluated ten years being an EU member. Despite its competitive disadvantage, given mostly by unfavourable production conditions, Finnish agriculture has not lost within the competitive environment of the single market and it has tried to take advantage of the opportunities offered by the CAP. The article recapitulates the ten year effort of Finnish agriculture to ensure the competitiveness within the EU single market. Keywords: competitiveness, Common Agricultural Policy, single market, European Union Journal: Agricultural Economics Pages: 448-454 Volume: 53 Issue: 10 Year: 2007 DOI: 10.17221/924-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/924-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200710-0002.txt Handle: RePEc:caa:jnlage:v:53:y:2007:i:10:id:924-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: M. Štolbová Author-Workplace-Name: Research Institute of Agricultural Economics, Prague, Czech Republic Title: Comparative analysis of less-favoured areas payments in the EU states Abstract: The core objectives for rural development support for the period 2007-2013 are: (1) improving the competitiveness of agriculture and forestry, (2) improving the environment and the countryside, and (3) improving the quality of life in rural areas and encouraging the diversification of economic activity. The Council Regulation (EC) No. 1698/2005 includes an unambiguous targeting of smaller and micro-enterprises to sustain job opportunity in rural areas. For this scheduled period, a minimum funding of 10% of the total EU contribution has been withheld by the Council Regulation for the measures connected with the quality of life and diversification of the rural economy outside agriculture and forestry. In spite of this, the EU Court of Auditors has concluded that rural development policy in Europe is ineffective because it continues to allow member states to adopt a predominantly sectoral approach with the primary focus on the agricultural sector (Special Report No. 17/2006). This paper deals with the possible impact of one RDP measure - the reduction of LFA payments according to farm size. Taking into account the variety of regions in Europe and the different situations at national level, it is difficult to provide a single guideline to solve the problem. Implementation without a deep analysis could lead to undesirable consequences. A specific adjustment to the situation of the given country will be advisable. Keywords: rural development, less favoured areas (LFA), farm size structures, payments reduction, sustainable agricultural land utilization Journal: Agricultural Economics Pages: 455-465 Volume: 53 Issue: 10 Year: 2007 DOI: 10.17221/1220-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/1220-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200710-0003.txt Handle: RePEc:caa:jnlage:v:53:y:2007:i:10:id:1220-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: P. Svoboda Author-Workplace-Name: Mendel University of Agriculture and Forestry, Brno, Czech Republic Title: Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards Abstract: 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. Keywords: valuation, tangible fixed assets, Small and Medium-sized Entities (SME), IAS/IFRS, US GAAP Human capital, screening theory and education in agriculture Journal: Agricultural Economics Pages: 466-474 Volume: 53 Issue: 10 Year: 2007 DOI: 10.17221/927-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/927-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200710-0004.txt Handle: RePEc:caa:jnlage:v:53:y:2007:i:10:id:927-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: A. Soukup Author-Workplace-Name: Czech University of Life Sciences, Prague, Czech Republic Title: Human capital, screening theory and education in agriculture Abstract: Human capital theory views education as a specific production factor and as a specific sort of capital. Besides this theory, alternative concepts of education were developed. Filter theory which is interested in the selective function of education and created a different point of view of economic analysis phenomena in education. Screening theory is similar and is interested in information of labor market attendants and their deciding. Signal equilibrium states are better or worse according to Pareto's efficiency and according to the higher or lower difference between private and common educational returns. Keywords: human capital, screening theory, filter theory, education, neoclassical theory Journal: Agricultural Economics Pages: 475-478 Volume: 53 Issue: 10 Year: 2007 DOI: 10.17221/928-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/928-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200710-0005.txt Handle: RePEc:caa:jnlage:v:53:y:2007:i:10:id:928-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: R. Zuzák Author-Workplace-Name: Czech University of Life Sciences, Prague, Czech Republic Author-Name: E. Jirkovská Author-Workplace-Name: Czech University of Life Sciences, Prague, Czech Republic Title: Comparative analysis of small and medium-sized enterprises in the Czech Republic Abstract: The contribution presents the findings of the third phase of an extensive survey, the main goal of which was the identification of factors stimulating or restricting the establishment of small and medium-sized enterprises. It comprises the outcomes of the comparative analysis aimed at the comparison of groups of small and medium-sized enterprises and the model enterprise according to areas influencing founders' entrepreneurial activities. Keywords: small and medium enterprises, entrepreneur motivation, one-man enterprise, comparative analysis Journal: Agricultural Economics Pages: 479-482 Volume: 53 Issue: 10 Year: 2007 DOI: 10.17221/1218-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/1218-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200710-0006.txt Handle: RePEc:caa:jnlage:v:53:y:2007:i:10:id:1218-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: D. Shiyan Author-Workplace-Name: Kharkiv National Agrarian University, Kharkiv, Ukraine Author-Name: Y. Babochkina Author-Workplace-Name: Kharkiv National Agrarian University, Kharkiv, Ukraine Title: Expectations theory and wheat price dynamics Abstract: The analysis of prices on wheat in Germany from the point of view of the theory of expectations is given. For this purpose, the authors propose their own method of data processing which is called the method of sliding expectations. Different variants of its application were tested for the prognosis of the future meanings of the dynamic line. The conclusion is made as to the proposed methodology that permits to increase the prognosis authenticity. The treatment of the primary data of dynamic lines by sliding expectations allows to make their character closer to the stationary ones and to use it in the future analysis. Keywords: theory of expectations, prognosis, prices on wheat Journal: Agricultural Economics Pages: 483-489 Volume: 53 Issue: 10 Year: 2007 DOI: 10.17221/926-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/926-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200710-0007.txt Handle: RePEc:caa:jnlage:v:53:y:2007:i:10:id:926-AGRICECON