Agricultural Economics, 2010 (vol. 56), issue 7
Diagnostics and decision-making of the company management within the period of economiccrisis and recession
Pavel TOMŠÍK, Emil SVOBODA
Agric. Econ. - Czech, 2010, 56(7):303-309 | DOI: 10.17221/53/2010-AGRICECON 
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...
Living conditions of Czech farmers according to the EU statistics on income
Ladislav STEJSKAL, Jana STÁVKOVÁ
Agric. Econ. - Czech, 2010, 56(7):310-316 | DOI: 10.17221/51/2010-AGRICECON
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...
Assessment of the flood damages on the real estate property in the Czech Republic area
Jana KORYTÁROVÁ, Vít HROMÁDKA
Agric. Econ. - Czech, 2010, 56(7):317-324 | DOI: 10.17221/56/2010-AGRICECON
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...
Estimation of economic demandingness of the technologies used for cultivation of legume-cereal intercrops under conditions of organic fading
Jaroslav JÁNSKÝ, Jiří POSPÍŠIL
Agric. Econ. - Czech, 2010, 56(7):325-333 | DOI: 10.17221/73/2010-AGRICECON
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)....
Methodology of the Enterprise Architecture creating and the role of the Enterprise Architecture in rural development
Ivana RÁBOVÁ
Agric. Econ. - Czech, 2010, 56(7):334-340 | DOI: 10.17221/59/2010-AGRICECON
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...
New approaches to the operative leasing accounting
Patrik SVOBODA
Agric. Econ. - Czech, 2010, 56(7):341-348 | DOI: 10.17221/43/2010-AGRICECON
: 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...