Template-Type: ReDIF-Article 1.0
Author-Name: Pavel TOMŠÍK
Author-Workplace-Name: Faculty of Business and Economics, Mendel University in Brno, Czech Republic
Author-Name: Emil SVOBODA
Author-Workplace-Name: Faculty of Business and Economics, Mendel University in Brno, Czech Republic
Title: Diagnostics and decision-making of the company management within the period of economiccrisis and recession
Abstract: Enterprises are socio-economic entities with bonds to their environment. Their economic health is evaluated by the means of adequate diagnostic methods. When evaluating a processing business as a living organism, these diagnostic methods enable to determine their health condition. These business entities pass through individual stages of their life cycle and, in real time, their momentary condition corresponds with the homeostasis existing between the company's system and its environment. A diagnosis defined by the means of diagnostic methods must help to implement the goals which lead, on the base of business management activities, to the generation of an adequate response to the given momentary situation existing in the diagnosed enterprise. The definition of a proper diagnosis is important especially in those periods when the enterprise passes through its life crisis under the conditions of market recession. This scientific paper presents data formulated within the framework of research focused on the analysis of managerial, financial and economic risks and on the methods of their solution within the framework of strategic business management in a new business environment as influenced by the phenomena resulting from the integration processes, development of information technologies and factors of globalisation. This diagnostic method was applied when analysing in detail the operation of a company producing bioveterinary drugs and preparations. Keywords: diagnostics; homeostasis; crisis management; business environment
Keywords: diagnostics, homeostasis, crisis management, business environment
Journal: Agricultural Economics
Pages: 303-309
Volume: 56
Issue: 7
Year: 2010
DOI: 10.17221/53/2010-AGRICECON
File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/53/2010-AGRICECON.html
File-Format: text/html
X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201007-0001.txt
Handle: RePEc:caa:jnlage:v:56:y:2010:i:7:id:53-2010-AGRICECON

Template-Type: ReDIF-Article 1.0
Author-Name: Ladislav STEJSKAL
Author-Workplace-Name: Department of Marketing and Trade, Faculty of Business and Economics, Mendel University in Brno, Czech Republic
Author-Name: Jana STÁVKOVÁ
Author-Workplace-Name: Department of Marketing and Trade, Faculty of Business and Economics, Mendel University in Brno, Czech Republic
Title: Living conditions of Czech farmers according to the EU statistics on income
Abstract: The article deals with the assessment of income situation of the Czech households with the head person working or self-employed in the farm sector. The actual analyses result from initial consideration of the rise and dynamics of income disparities in our country. The primary data source are obtained from the European Union survey project - Statistics on Income and Living Conditions (EU-SILC). Our reference period, in view of the data availability at the time of the article processing, is represented by the year 2007. The core studied variable is represented by the volume of the income calculated for each household. The information obtained by the study of this variable was complemented by other variables enabling the logical validity check and analysis of the socioeconomic environment of households under examination. The main findings and conclusions are derived from the analysis of the decile and quintile classification of the relevant equivalized income data. The prime goal of the study was to quantify the share of the Czech agriculture related households living in the monthly income lower than 60% of the nationwide median value of the income variable under consideration. The households identified with such income position are referred to as the "households-at-risk-of-income poverty". The results are calculated per 1 physical household member, which the authors found more illustrative and easy to understand. The household size equalization procedures according to the EU and the OECD methodology will follow. This will enable the international comparison of the achieved results.
Keywords: EU-SILC, farm households, income per person, income disparities, income situation, income poverty
Journal: Agricultural Economics
Pages: 310-316
Volume: 56
Issue: 7
Year: 2010
DOI: 10.17221/51/2010-AGRICECON
File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/51/2010-AGRICECON.html
File-Format: text/html
X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201007-0002.txt
Handle: RePEc:caa:jnlage:v:56:y:2010:i:7:id:51-2010-AGRICECON

Template-Type: ReDIF-Article 1.0
Author-Name: Jana KORYTÁROVÁ
Author-Workplace-Name: Institute of Structural Economics, Faculty of Civil Engineering, Brno University of Technology, Brno, Czech Republic
Author-Name: Vít HROMÁDKA
Author-Workplace-Name: Institute of Structural Economics, Faculty of Civil Engineering, Brno University of Technology, Brno, Czech Republic
Title: Assessment of the flood damages on the real estate property in the Czech Republic area
Abstract: The problem of floods can be solved by investment activities in the form of the flood protection measures or by the potential liquidation of damages after the flood. In the frame of the solved grant projects, there was developed the basic methodology for the losses on the immovable property in the territory assessment and consequently the database of input data for its use. The output of the described methodology enables the comparison of the potential losses on immovable property with the investment costs for the flood protection measures. In order to be able to estimate the occurred losses, the own method has been developed by the members of the research team. This method consists of the specification of the territorial property valuation and the evaluation of the damage on the territorial property caused by floods. The basic quality of the Territorial Property Index is that it respects the generally defined structure of the real estate property in the given area. The Territorial Property Index is then calculated for the individual area categories. While evaluating the damage, first the measure of the damages of the property representatives depending on the hydrological situation defined in advance must be investigated. The damages are then estimated based on three defined primary parameters.
Keywords: flood, property, flood protection measure, loss, damage
Journal: Agricultural Economics
Pages: 317-324
Volume: 56
Issue: 7
Year: 2010
DOI: 10.17221/56/2010-AGRICECON
File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/56/2010-AGRICECON.html
File-Format: text/html
X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201007-0003.txt
Handle: RePEc:caa:jnlage:v:56:y:2010:i:7:id:56-2010-AGRICECON

Template-Type: ReDIF-Article 1.0
Author-Name: Jaroslav JÁNSKÝ
Author-Workplace-Name: Faculty of Regional Development and International Studies, Mendel University in Brno, Czech Republic
Author-Name: Jiří POSPÍŠIL
Author-Workplace-Name: Faculty of Agronomy, Mendel University in Brno, Czech Republic
Title: Estimation of economic demandingness of the technologies used for cultivation of legume-cereal intercrops under conditions of organic fading
Abstract: The paper analyses the machinery costs associated with the performance of the individual operations when growing and harvesting the legume-cereal intercrops (LCI). For this purpose, a database of costs associated with the individual operations concerning the LCI growing has been created. This database is continuously updated in such a way that it enables to estimate variable costs associated with the individual LCI growing and harvesting operations. The authors followed up and analysed the process of growing and harvesting the LCI as a fodder crop and preserving the harvested material in the form of haylage and silage or for grain (both wet and dry). The analysed data were obtained in the course of the individual operations of machinery used in the individual technologies of establishing and growing of the LCI under the conditions of organic farming.
Keywords: economic demandingness of LCI growing, variable costs, growing technologies, harvesting
Journal: Agricultural Economics
Pages: 325-333
Volume: 56
Issue: 7
Year: 2010
DOI: 10.17221/73/2010-AGRICECON
File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/73/2010-AGRICECON.html
File-Format: text/html
X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201007-0004.txt
Handle: RePEc:caa:jnlage:v:56:y:2010:i:7:id:73-2010-AGRICECON

Template-Type: ReDIF-Article 1.0
Author-Name: Ivana RÁBOVÁ
Author-Workplace-Name: Faculty of Business and Economics, Mendel University in Brno, Czech Republic
Title: Methodology of the Enterprise Architecture creating and the role of the Enterprise Architecture in rural development
Abstract: This contribution deals with the concept of the Enterprise Architecture, the practice that tries to describe and control an organization structure, processes, applications, systems and technology infrastructure, software components, services and roles in enterprise. It links the goals, resources and rule in enterprise with the processes and activities in business organization and creates a large document for planning, investing and the enterprise information strategy. The aim of the article is the methodological approach, the common method for development of the Enterprise Architecture document. What is important in this document? All business managers must make sense of the architecture to optimize their activities according to the specific business goals and to develop a strategy for the innovation and for the introduction improvements in the current business situation and into the future. The Enterprise Architecture can serve as a basis of business knowledge. The description principles should be applied in every area of industry also in the Czech agriculture area. The conclusions of the paper evaluate the knowledge context and discuss the necessity of establishing the Enterprise Architecture in the company.
Keywords: Enterprise Architecture, business process modelling, UML, business concept, knowledge management, information system, business goal, rural area development
Journal: Agricultural Economics
Pages: 334-340
Volume: 56
Issue: 7
Year: 2010
DOI: 10.17221/59/2010-AGRICECON
File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/59/2010-AGRICECON.html
File-Format: text/html
X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201007-0005.txt
Handle: RePEc:caa:jnlage:v:56:y:2010:i:7:id:59-2010-AGRICECON

Template-Type: ReDIF-Article 1.0
Author-Name: Patrik SVOBODA
Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Czech Republic
Title: New approaches to the operative leasing accounting
Abstract: : In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Standards for reporting. Contrary to most national regulations, the current solution of the IAS and US GAAP require a completely different recording of operative and financial leasing in financial statements, and consider the transfer of risks and leasing rewards as the main criteria for their division. Such an approach, however, has been repeatedly criticized by many users of financial statements, because transactions that are very similar or even identical economically are caught up in a completely different manner depending on whether the recording entity evaluates the leasing subjectively. It may even lead to the manipulation of recording according to the requirements and intents of the recording entity. This contribution analyzes the advantages and disadvantages of some discussed procedures, in particular of those which could replace the current standards in the future (recording based on the use of the concept of right to use), and various effects on the report on the financial situation and profit or loss development when using the current methods or the newly suggested methods during the existence of leasing. The impact is demonstrated on a specific example of business premises leased by an entity conducting business in agriculture. We also focus on different approaches of the IASB and FASB to some related issues, for example concerning the update of the applied incremental interest rates, the conditioned parts of rent and the guarantees for the residual value.
Keywords: International Accounting Standards, leasing, contingent rent, minimum leasing payments, incremental borrowing rate, guaranteed residual value, concept of right to use, IASB, FASB
Journal: Agricultural Economics
Pages: 341-348
Volume: 56
Issue: 7
Year: 2010
DOI: 10.17221/43/2010-AGRICECON
File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/43/2010-AGRICECON.html
File-Format: text/html
X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201007-0006.txt
Handle: RePEc:caa:jnlage:v:56:y:2010:i:7:id:43-2010-AGRICECON