Template-Type: ReDIF-Article 1.0 Author-Name: Hana Bohušová Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University, Brno, Czech Republic Author-Name: Patrik Svoboda Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University, Brno, Czech Republic Author-Name: Lucie Semerádová Author-Workplace-Name: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University, Brno, Czech Republic Author-Workplace-Name: Department of Accounting and Taxes, STING, Brno, Czech Republic Title: Deferred tax for tax planning in the Czech agricultural companies Abstract: The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred tax is researched. The dataset covers the financial statements of the agricultural holdings (joint stock companies) obliged to report deferred tax during the period 2011-2015. The dataset covers hand-collected 1 110 firm-years. Based on the results of the study, the category deferred tax was identified as a material category and has to be reported. We found that the most common title for deferred tax reporting is the difference between the tax base and the carrying amount of long-term assets. The comparison of return on assets and adjusted return on assets reflecting the elimination of the deferred taxes effect reveals that the effect of deferred tax reporting is not so high in the large agricultural holdings in the Czech Republic. Keywords: agricultural holding, carrying amount, deferred tax, materiality, tax base Journal: Agricultural Economics Pages: 349-358 Volume: 65 Issue: 8 Year: 2019 DOI: 10.17221/312/2018-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/312/2018-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201908-0001.txt Handle: RePEc:caa:jnlage:v:65:y:2019:i:8:id:312-2018-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Andrej Dupaľ Author-Workplace-Name: Department of Production Management and Logistics, Faculty of Business Management, University of Economics in Bratislava, Bratislava, Slovak Republic Author-Name: Patrik Richnák Author-Workplace-Name: Department of Production Management and Logistics, Faculty of Business Management, University of Economics in Bratislava, Bratislava, Slovak Republic Author-Name: Ľuboslav Szabo Author-Workplace-Name: Department of Management, Faculty of Business Management, University of Economics in Bratislava, Bratislava, Slovak Republic Author-Name: Klaudia Porubanová Author-Workplace-Name: Department of Production Management and Logistics, Faculty of Business Management, University of Economics in Bratislava, Bratislava, Slovak Republic Title: Modern trends in logistics of agricultural enterprises Abstract: The article is devoted to the analysis of the use of modern trends in the logistics of agricultural enterprises in Slovakia in order to achieve a competitive advantage and to ensure the improvement of the course of business activities. The research was carried out in 67 agricultural enterprises on the territory of Slovakia. The following methods of data collection were used: Computer-Assisted Web Interviewing, Computer-Assisted Telephone Interviewing and Computer-Assisted Personal Interviewing. When interpreting the results of research, descriptive statistics and hypothesis testing were used. Pearson's chi-squared test, Pearson's contingency coefficient and Tschuprow's coefficient were applied as statistical tests. The result of the analysis is the need for digitisation and transfer of Big Data that will lead to better decisions, resulting in higher operational efficiency, cost reduction, risk reduction, flexibility, efficiency, and clarity of logistic processes. Agricultural enterprises in Slovakia will have to accept Industry 4.0. The results of the research revealed that 71.6% of agricultural enterprises strongly agrees with the usage of logistic technology. Price has a strong influence, as an important factor, on the implementation of a new trend in logistics in case of 80.6% agricultural enterprises. 29.8% of respondents accept logistic trends but do not have the funds to implement them in their enterprise. Keywords: Big Data, business logistics, Industry 4.0, Slovak agriculture, trends in logistics Journal: Agricultural Economics Pages: 359-365 Volume: 65 Issue: 8 Year: 2019 DOI: 10.17221/367/2018-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/367/2018-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201908-0002.txt Handle: RePEc:caa:jnlage:v:65:y:2019:i:8:id:367-2018-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Shiu-Wan Hung Author-Workplace-Name: Department of Business Administration, National Central University, Jung-li City, Taoyuan, Taiwan Author-Name: Chiao-Ming Li Author-Workplace-Name: Department of Business Administration, National Central University, Jung-li City, Taoyuan, Taiwan Author-Name: Joe-Ming Lee Author-Workplace-Name: Department of Applied Economics, Fo Guang University, Jiaosi Shiang, Taiwan Title: Firm growth, business risk, and corporate social responsibility in Taiwan's food industry Abstract: This study applies the multiple-regime panel smooth transition regression (MR-PSTR) estimation to investigate the non-linear dynamic relationship between a firm's corporate social responsibility (CSR) and firm growth in the food industry under the size threshold, using a panel of 30 Taiwanese food firms during 2007-2017. Our empirical results reveal that firm growth and firm size present a non-linear relationship, and that firm growth is different under the size threshold value and the control variables of firm age, CSR, R&D innovation, and finance policy. Corporate social responsibility helps reduce business risk. Regardless of the type and size, for many food industries, CSR is no longer an arbitrary choice, but an essential requirement. Keywords: finance policy, firm size, non-linear dynamic relationship, R& D innovation Journal: Agricultural Economics Pages: 366-374 Volume: 65 Issue: 8 Year: 2019 DOI: 10.17221/339/2018-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/339/2018-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201908-0003.txt Handle: RePEc:caa:jnlage:v:65:y:2019:i:8:id:339-2018-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Monika Roman Author-Workplace-Name: Department of Logistics, Faculty of Economic Sciences, Warsaw University of Life Sciences in Warsaw, Warsaw, Poland Author-Name: Michał Roman Author-Workplace-Name: Department of Economics of Education, Communications and Counseling, Faculty of Economic Sciences, Warsaw University of Life Sciences in Warsaw, Warsaw, Poland Author-Name: Kamil Krzysztof Roman Author-Workplace-Name: Department of Economic and Energetic Analysis, Institute of Technology and Life Sciences in Warsaw, Warsaw, Poland Title: Spatial differentiation of particulates emission resulting from agricultural production in Poland Abstract: The article presents the spatial differentiation of particulates emission resulting from agricultural production in Poland. Some indicators of emission have been verified and adjusted to the Polish conditions. The paper estimates PM2.5 (particulate matter, aerodynamic diameter less than 2.5 µm) and PM10 (particulate matter, aerodynamic diameter less than 10 µm) emission resulting from agricultural production and agricultural soil. The findings of the research conducted by the Institute of Ecology of Industrial Areas in Katowice in cooperation with the Institute for Chemical Processing of Coal in Zabrze were the main source of those alterations. Data concerning particular sources of emission also come from the information provided by the Central Statistical Office in Warsaw, the Bank of Local Data 2017. The estimation of PM2.5 and PM10 emission was conducted based on the structure of sources of emission resulting from agriculture contained in "EMEP/EEA Emission Inventory Guidebook" in accordance with the Tier 2 method. Keywords: agricultural soil, emission, particulate matter (PM), plant production Journal: Agricultural Economics Pages: 375-384 Volume: 65 Issue: 8 Year: 2019 DOI: 10.17221/337/2018-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/337/2018-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201908-0004.txt Handle: RePEc:caa:jnlage:v:65:y:2019:i:8:id:337-2018-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Theodore Murindahabi Author-Workplace-Name: School of Economics and Management, Beijing Forestry University, Beijing, China Author-Name: Qiang Li Author-Workplace-Name: School of Economics and Management, Beijing Forestry University, Beijing, China Author-Name: Eric Nisingizwe Author-Workplace-Name: Department of Urban and Rural Development, Swedish University of Agricultural Sciences, Uppsala, Sweden Author-Name: E.M.B.P. Ekanayake Author-Workplace-Name: School of Economics and Management, Beijing Forestry University, Beijing, China Title: Do coffee exports have impact on long-term economic growth of countries? Abstract: The present paper aims to investigate the impact of coffee exports on long-term economic growth in an open economy for 32 countries exporting coffee over the period of 1994-2013. The study applied a dynamic panel Auto-Regressive Distributive Lag (ARDL) modelling approach with estimators. All variables involved in the specified model were found to be stationary of order I (1) at a first difference. The Pooled Mean-Group (PMG) long-run results suggest the presence of a significant positive effect of coffee exports on economic growth. The empirical findings of the study suggest policy implications, promoting the coffee sector to boost the countries' economy. Keywords: coffee exportation, coffee-exporting countries, dynamic panel Auto-Regressive Distributive Lag (ARDL), Gross Domestic Product (GDP) growth, long-run Journal: Agricultural Economics Pages: 385-393 Volume: 65 Issue: 8 Year: 2019 DOI: 10.17221/283/2018-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/283/2018-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201908-0005.txt Handle: RePEc:caa:jnlage:v:65:y:2019:i:8:id:283-2018-AGRICECON