Template-Type: ReDIF-Article 1.0 Author-Name: Jan SIROKY Author-Workplace-Name: Faculty of Economics, Technical University Ostrava, Ostrava, Czech Republic Author-Name: Jirina KRAJCOVA Author-Workplace-Name: Faculty of Economics, Technical University Ostrava, Ostrava, Czech Republic Author-Name: Jana HAKALOVA Author-Workplace-Name: Faculty of Economics, Technical University Ostrava, Ostrava, Czech Republic Title: The taxation of agricultural land with the use of multi-criteria analysis Abstract: The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic - the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value. Keywords: agricultural land, multi-criteria analysis, land taxation, tax entity, tax on acquisition of immovable property, transfer for consideration Journal: Agricultural Economics Pages: 197-204 Volume: 62 Issue: 5 Year: 2016 DOI: 10.17221/183/2015-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/183/2015-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201605-0001.txt Handle: RePEc:caa:jnlage:v:62:y:2016:i:5:id:183-2015-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Alessandro SCUDERI Author-Workplace-Name: Di3A - University of Catania, Catania, Italy Author-Name: Luisa STURIALE Author-Workplace-Name: D.I.C.A.R University of Catania, Catania, Italy Title: Multi-criteria evaluation model to face phytosanitary emergencies: The case of citrus fruits farming in Italy Abstract: In the last decade, citrus fruits farming, at the international level, revealed an upward trend changing the traditional scenarios of the offer, with the exchange of products coming from all areas of the world, thanks to the progressive abrogation of fare barriers. The material exchange is causing spreading of diseases that have caused a severe damage, such as the epidemics and culture extinctions with a high economic, health, environmental and social impact. In such a context, the definition of possible methods to face the emergencies is absolutely necessary. This research suggests the adoption of an evaluation model for phytosanitary emergencies (Citrus Tristeza Virus - CTV), a model that is sustainable from the economic, social, biotic and phytosanitary perspective. It is based on an integrated model that considers the application of a participatory planning technique and of an evaluation method included among the tools of the Social Multi-Criteria Evaluation (SMCE). The results highlighted that the hypothesis 1 "cohabitation with the Citrus Tristeza virus" is the predominant hypothesis, followed at short distance by the hypothesis 2 "total eradication and re-implantation", while the hypothesis 3 "abandonment or extirpation" gained a marginal meaning. It was possible to assert that the hypothesis 1 was the one that presented the highest sustainability. Keywords: economic, planning, Citrus Tristeza Virus, social choice, NAIADE method, social multi-criteria evaluation (SMCE Journal: Agricultural Economics Pages: 205-214 Volume: 62 Issue: 5 Year: 2016 DOI: 10.17221/114/2015-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/114/2015-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201605-0002.txt Handle: RePEc:caa:jnlage:v:62:y:2016:i:5:id:114-2015-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Liang ZHAO Author-Workplace-Name: Agricultural Information Institute, Chinese Academy of Agricultural Sciences and Key Laboratory of Agri-information Service Technology, Ministry of Agriculture, Beijing, China Author-Name: MU Yueying Author-Workplace-Name: College of Economics and Management, China Agricultural University, Beijing, China Author-Name: Bo SONG Author-Workplace-Name: College of Economics and Management, China Agricultural University, Beijing, China Author-Name: Qiao ZHANG Author-Workplace-Name: Agricultural Information Institute, Chinese Academy of Agricultural Sciences and Key Laboratory of Agri-information Service Technology, Ministry of Agriculture, Beijing, China Title: Market equilibrium of the agricultural product target price insurance and its moral hazard premium Abstract: In the study, an expected revenue model was built for the farmers and insurance institutes in China, with the aim of researching the realization conditions of the target price insurance market equilibrium; analysing the reasons and consequences of the moral hazards; obtaining a paradox and elaborating the reason; measuring the moral hazard premium and researching positions, as well as the role of government in the target price premium; and also discussing the relationship between the target price and the cost price. The conclusions found were that the market risk was the major risk in agriculture; the target price insurance implementation relies on the government subsidy, which shall be equivalent to the sum of the farmers' moral hazard premium and social costs; the moral hazard premium has a negative externality; the insurance companies are also the beneficiaries of the farmers' moral hazard; and the best target price should be smaller than the total cost price of the agricultural products. Keywords: target price, agricultural insurance, moral hazard premium, perspective of institutional economics Journal: Agricultural Economics Pages: 215-224 Volume: 62 Issue: 5 Year: 2016 DOI: 10.17221/120/2015-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/120/2015-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201605-0003.txt Handle: RePEc:caa:jnlage:v:62:y:2016:i:5:id:120-2015-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Lenka KRPALKOVA Author-Workplace-Name: Department of Cattle Breeding, Institute of Animal Science, Prague, Czech Republic Author-Name: Victor E. CABRERA Author-Workplace-Name: Department of Dairy Science, University of Wisconsin, Madison, USA Author-Name: Jindřich KVAPILIK Author-Workplace-Name: Department of Cattle Breeding, Institute of Animal Science, Prague, Czech Republic Author-Name: Jiri BURDYCH Author-Workplace-Name: Department of Nutrition and feeding of farm animals, Institute of Animal Science, Prague, Czech Republic Author-Workplace-Name: VVS Verměřovice s.r.o, Verměřovice, Czech Republic Title: Dairy farm profit according to the herd size, milk yield, and number of cows per worker Abstract: The study evaluates the associations of the farm herd size (HERD), the milk yield (MY, kg/cow per year), and cows per worker (CW) with the production, reproduction, and economic traits in 60 commercial dairy herds (34 633 cows) in the Czech Republic. Each parameter was split into 3 groups. The largest herds (≥ 750 cows) had the highest profitability of costs without subsidies (-3.8 ± 4.3%), the lowest cost for roughages (1.2 CZK/L milk), and the lowest cost for breeding operations (0.17 CZK/L milk), but the highest costs for the cereal grains and concentrates (2.4 CZK/L milk). Herds with the lowest MY (≤ 7 499) had the lowest profitability of costs without subsidies (-15.8 ± 3.93%), the highest total costs (9.27 CZK/L milk), the highest labour costs (1.6 CZK/L milk), and the highest cow depreciation costs (0.97 CZK/L milk). Herds with the lowest CW (≤ 39) had the highest mean labour costs (1.51 CZK/L milk) and the highest costs for breeding operations (0.22 CZK/L milk). Herds with the highest CW (≥ 60) and the lowest CW (≤ 39) also differed in the total feed costs (4.1 vs. 3.73 CZK/L milk) and the costs of cereals and concentrates (2.34 vs. 1.96 CZK/L milk). The increasing herd size tended to be accompanied by higher milk yields and the overall efficiency. Keywords: cows, profit, production, reproduction Journal: Agricultural Economics Pages: 225-234 Volume: 62 Issue: 5 Year: 2016 DOI: 10.17221/126/2015-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/126/2015-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201605-0004.txt Handle: RePEc:caa:jnlage:v:62:y:2016:i:5:id:126-2015-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Renata BENDA PROKEINOVA Author-Workplace-Name: Department of Statistics and Operation Research, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Nitra, Slovak Republic Author-Name: Martina HANOVA Author-Workplace-Name: Department of Statistics and Operation Research, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Nitra, Slovak Republic Title: Modelling consumer's behaviour of the meat consumption in Slovakia Abstract: There exists a plenty extensive theoretical and empirical literature on what determines the consumption levels over time and across countries, but less research into the changes in the consumption patterns (i.e. the mix of different goods and services that is purchased). To better understand how changing incomes and prices influenced the consumption patterns, the contribution estimates the Almost Ideal Demand System (AIDS) models. The aim of the paper is to find patterns and preference changes in the consumer demand for meat in Slovakia. From the methodological aspect, there were used important items of the demand, and for the consumer behaviour analysis, there were computed elasticity coefficients by using the model AIDS. The coefficients of the price and income demand elasticity were determined. The computed elasticities showed that all meat items had a positive income elasticity of demand which implies that they were normal goods. Beef and pork were expenditure (income) elastic and hence could be considered as a luxury, while poultry and fish were income inelastic meaning that those were of necessity. Keywords: AIDS model, consumer patterns, meat demand, own and cross price elasticities Journal: Agricultural Economics Pages: 235-245 Volume: 62 Issue: 5 Year: 2016 DOI: 10.17221/33/2015-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/33/2015-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201605-0005.txt Handle: RePEc:caa:jnlage:v:62:y:2016:i:5:id:33-2015-AGRICECON