Agricultural Economics, 2011 (vol. 57), issue 7
Transfer pricing in agricultural enterprises
Danuše Nerudová, Veronika Solilová
Agric. Econ. - Czech, 2011, 57(7):311-321 | DOI: 10.17221/84/2010-AGRICECON 
International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the cross-border transactions and have to face the international tax issues. One of the important areas of international taxes is transfer pricing. The transactions between these persons should be assessed at their arm's length price according to the arm's length principle (internationally accepted standard) as the price which would have been agreed between the unrelated parties in free market conditions....
Assessment of the income situation of households in the Czech Republic
Jana TURČÍNKOVÁ, Jana STÁVKOVÁ
Agric. Econ. - Czech, 2011, 57(7):322-330 | DOI: 10.17221/30/2011-AGRICECON
The paper deals with the assessment of income situation of households in the Czech Republic. The primary source for the analysis were the data of the survey EU-SILC European Union - Statistics on Income and Living Conditions. The basic variable for the analysis is the level of the household income in 2005-2008. In addition to the decile classification, characteristics such as the average income per one household member, poverty threshold, poverty depth coefficient, Lorenz curve and Gini coefficient. were calculated in order to evaluate the income situation. The results show an increase of the average household income. The Lorenz curve followed by the...
The internationalization of small and medium-sized enterprises in the viticulture
Lea KUBÍČKOVÁ, Aleš PEPRNÝ
Agric. Econ. - Czech, 2011, 57(7):331-339 | DOI: 10.17221/31/2011-AGRICECON
Small and medium enterprises (SMEs) are an important part of the Czech economy, they significantly contribute to the job and GDP creation, they are the source of innovation and technological progress. The paper is focused on the internationalization of SMEs, specifically in the wine sector, which is a specific sector closely linked to the specific area and it is significantly subjected to natural and climatic conditions. The authors focused on the specification of the most important aspects of the internationalization of Czech wine-growing small and medium enterprises based on the research via interviewing 450 SMEs wineries. The authors thus identified...
Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic
Patrik SVOBODA
Agric. Econ. - Czech, 2011, 57(7):340-349 | DOI: 10.17221/87/2011-AGRICECON
The paper aims to presents the views of the selected Czech SMEs on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), the concepts of which on reporting leases have been offered for the public discussion since the end of the year 2009. There are presented the author's views on the advantages and weaknesses of some of the proposed methods of reporting the lease contracts. These findings result from the performed comparisons of recording simplified specific lease contracts on operational lease from the...
Effects of changes in the tax environment on the consumer demand for food
Pavel SYROVÁTKA
Agric. Econ. - Czech, 2011, 57(7):350-355 | DOI: 10.17221/101/2011-AGRICECON
The article describes in detail and applies the methodological approach to the conditions of the Czech markets; such an approach may be used in quantifying changes in the volume of consumer demand for food if the VAT rate or the physical persons' income tax rate are changed. To define the percentage change in the consumer demand for food caused by changes in the VAT rate or in the physical persons' income tax rate, the differential-logarithmic model of the Marshallian demand function was applied: dQ/Q × 100 = ε × [ln(1 + ν1) - ln(1 + ν0)] × 100 + η × [ln(1 - μ1) - ln(1 - μ1)] × 100. The general form of the dynamic demand model...
Agricultural data prediction by means of neural network
Jiří ŠŤASTNÝ, Vladimír KONEČNÝ, Oldřich TRENZ
Agric. Econ. - Czech, 2011, 57(7):356-361 | DOI: 10.17221/108/2011-AGRICECON
The contribution deals with the prediction of crop yield levels, using an artificial intelligence approach, namely a multi-layer neural network model. Subsequently, we are contrasting this approach with several non-linear regression models, the usefulness of which has been tested and published several times in the specialized periodicals. The main stress is placed on judging the accuracy of the individual methods and of the implementation. A neural network simulation device is that which enables the user to set an adequate configuration of the neural network vis á vis the required task. The conclusions can be generalized for other tasks of a similar...