Template-Type: ReDIF-Article 1.0 Author-Name: P. Tomšík Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Author-Name: B. Minařík Author-Workplace-Name: Department of Statistics and Operation Analysis, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Author-Name: K. Somerlíková Author-Workplace-Name: Department of Statistics and Operation Analysis, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Title: Factors affecting the methods of employees management in agrobusiness companies in the region Vysočina Abstract: Based on a questionnaire survey carried out among managers of medium size companies (over 50 employees) of agricultural business in the region Vysočina, it was found that the prevalently production and processing companies (86.3%) reside mostly in small and medium size towns and villages (82.4%). According to the opinion of respondents, the companies employ a too big number (9.8%) of employees while 88.2% respondents consider the situation as adequate to the requirements and possibilities. The respondents estimate (35.2%) that the level of present wages is disproportionately low. At the same time, they anticipate the growth of requirements for qualification (66.7%) with respect to the permanent technological development. However, they do not expect (82.4%) a corresponding marked increase of wages. The evaluation of working conditions has to be an indivisible part of the proper management of human resources in the companies of the region. These conditions are evaluated as satisfactory (88.2%) but in the horizon of 5 years, requirements for their improvement are expected by 78.4% managers of the monitored companies. Keywords: questionnaire survey, Vysočina region, agrobusiness, companies, employees, qualification, remuneration Journal: Agricultural Economics Pages: 293-300 Volume: 54 Issue: 7 Year: 2008 DOI: 10.17221/2705-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/2705-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200807-0001.txt Handle: RePEc:caa:jnlage:v:54:y:2008:i:7:id:2705-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: H. Chládková Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Author-Name: D. Kudová Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Title: Situation analysis of the external environment of a bakery company Abstract: The purpose of the situation analysis of the external environment is to find what is happening in the company environment now and in the future and how these factors will influence the activities and existence of the company. The paper deals with a situation analysis of the external environment of a specific company. This paper describes the external environment of the United Bakeries company using the STEPE analysis and in addition a situation analysis of the external environment was made. Next the probability estimation of the occurrence and influence of the factors is made for today, and for the near and long-term future. Keywords: industry, baking industry, external environment, opportunities, threats Journal: Agricultural Economics Pages: 301-306 Volume: 54 Issue: 7 Year: 2008 DOI: 10.17221/2706-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/2706-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200807-0002.txt Handle: RePEc:caa:jnlage:v:54:y:2008:i:7:id:2706-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: M. Foret Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Author-Name: J. Paděra Author-Workplace-Name: International Business School, Brno, Czech Republic Title: Healthy life style and buying behaviour in the Czech Republic Abstract: The authors analyze and interpret the data of the Czech Statistical Office about the consumption of the 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 an 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. Keywords: health, healthy life style, food consumption, beverages consumption, cigarettes consumption, civilization diseases Journal: Agricultural Economics Pages: 307-313 Volume: 54 Issue: 7 Year: 2008 DOI: 10.17221/2707-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/2707-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200807-0003.txt Handle: RePEc:caa:jnlage:v:54:y:2008:i:7:id:2707-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: P. Svoboda Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Title: Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards Abstract: The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depreciation according to the Czech accounting legislation, the selected German accounting systems and the international accounting standards IAS/IFRS and US GAAP. An analysis of the selected Czech firms with a varied structure of intangible fixed assets was also performed. The analysis proved that, in spite of the running IAS/IFRS and US GAAP convergence process, there are significant differences in this area, which limit the comparability of financial statements of accounting units. This paper is not concerned in detail with the preference limits and permits for greenhouse gases and intangible assets in acquisition. Keywords: intangible fixed assets, IAS/IFRS, US GAAP, German accounting systems, goodwill Journal: Agricultural Economics Pages: 314-321 Volume: 54 Issue: 7 Year: 2008 DOI: 10.17221/2708-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/2708-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200807-0004.txt Handle: RePEc:caa:jnlage:v:54:y:2008:i:7:id:2708-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: S. Miškolci Author-Workplace-Name: Department of Business Economics, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Title: Multifunctional agriculture: evaluation of non-production benefits using the Analytical Hierarchy Process Abstract: Sustainable land use in agriculture involves the management of economic, environmental, and social services. In order to make the widely accepted concept of sustainable multifunctional agriculture operative for the design of agricultural policies, it is necessary to estimate the social demand for non-production outputs. This paper addresses the issue of matching agricultural policy with public preferences and willingness to pay for the possible non-production benefits that agriculture may deliver. Given the diversity of economic, social and environmental services, and the diversity of public needs, the reported study attempts to simplify and evaluate a very complex set of multifunctionality issues and to investigate the policy relevant trade-offs using the combination of the Contingent Valuation (CV) and the Analytical Hierarchy Process (AHP) methods. The results obtained demonstrate the existence of a significant public demand for the investigated non-production outputs included in the multifunctionality concept in the Czech Republic. Keywords: multi-functionality of agriculture, non-commodity outputs, non-market evaluation, Contingent Valuation, Analytical Hierarchy Process Journal: Agricultural Economics Pages: 322-332 Volume: 54 Issue: 7 Year: 2008 DOI: 10.17221/2709-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/2709-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200807-0005.txt Handle: RePEc:caa:jnlage:v:54:y:2008:i:7:id:2709-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: D. Nerudová Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Author-Name: P. David Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Title: VAT in the frame of providing management services to the subsidiary in the selected EU member states Abstract: There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing management services to an enterprise in other EU state directly or through a subsidiary in the state of the recipient is different as well. Questions of the VAT application during the provision of management services were searched by using standard methods of the scientific work in the frame of five selected EU countries - Hungary, Poland, Romania, Slovakia and the Czech Republic. Keywords: VAT, EU, management services, establishment, registration Journal: Agricultural Economics Pages: 333-342 Volume: 54 Issue: 7 Year: 2008 DOI: 10.17221/2710-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/2710-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200807-0006.txt Handle: RePEc:caa:jnlage:v:54:y:2008:i:7:id:2710-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: R. Kučerová Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Author-Name: P. Žufan Author-Workplace-Name: Department of Management, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic Title: Market position of selected competitors of the Czech wine market Abstract: The paper tries to map the market position of eight competitors of the Czech wine market in the period 2001-2006. Authors use the Map of the Marketplace approach and compare key economic indicators - Relative Market Share and Return on Assets - of the selected firms. During the analyzed period, we can see that some changes of one or both indicators happened in all eight cases, but these were not major changes and it is possible to say that most of businesses kept their position. The leader of the market is the group Bohemia Sekt, the majority of eight analyzed businesses is in the position of 'In-band followers'. Keywords: market position, mapping, sales, return on assets, wine production Journal: Agricultural Economics Pages: 343-346 Volume: 54 Issue: 7 Year: 2008 DOI: 10.17221/2711-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/2711-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-200807-0007.txt Handle: RePEc:caa:jnlage:v:54:y:2008:i:7:id:2711-AGRICECON