Agricultural Economics, 2008 (vol. 54), issue 7

Factors affecting the methods of employees management in agrobusiness companies in the region Vysočina

P. Tomšík, B. Minařík, K. Somerlíková

Agric. Econ. - Czech, 2008, 54(7):293-300 | DOI: 10.17221/2705-AGRICECON  

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...

Situation analysis of the external environment of a bakery company

H. Chládková, D. Kudová

Agric. Econ. - Czech, 2008, 54(7):301-306 | DOI: 10.17221/2706-AGRICECON  

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.

Healthy life style and buying behaviour in the Czech Republic

M. Foret, J. Paděra

Agric. Econ. - Czech, 2008, 54(7):307-313 | DOI: 10.17221/2707-AGRICECON  

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.

Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards

P. Svoboda

Agric. Econ. - Czech, 2008, 54(7):314-321 | DOI: 10.17221/2708-AGRICECON  

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...

Multifunctional agriculture: evaluation of non-production benefits using the Analytical Hierarchy Process

S. Miškolci

Agric. Econ. - Czech, 2008, 54(7):322-332 | DOI: 10.17221/2709-AGRICECON  

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...

VAT in the frame of providing management services to the subsidiary in the selected EU member states

D. Nerudová, P. David

Agric. Econ. - Czech, 2008, 54(7):333-342 | DOI: 10.17221/2710-AGRICECON  

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.

Market position of selected competitors of the Czech wine market

R. Kučerová, P. Žufan

Agric. Econ. - Czech, 2008, 54(7):343-346 | DOI: 10.17221/2711-AGRICECON  

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'.