Agricultural Economics, 2019 (vol. 65), issue 8

Deferred tax for tax planning in the Czech agricultural companiesOriginal Paper

Hana Bohušová, Patrik Svoboda, Lucie Semerádová

Agric. Econ. - Czech, 2019, 65(8):349-358 | DOI: 10.17221/312/2018-AGRICECON  

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...

Modern trends in logistics of agricultural enterprisesOriginal Paper

Andrej Dupaľ, Patrik Richnák, Ľuboslav Szabo, Klaudia Porubanová

Agric. Econ. - Czech, 2019, 65(8):359-365 | DOI: 10.17221/367/2018-AGRICECON  

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...

Firm growth, business risk, and corporate social responsibility in Taiwan's food industryOriginal Paper

Shiu-Wan Hung, Chiao-Ming Li, Joe-Ming Lee

Agric. Econ. - Czech, 2019, 65(8):366-374 | DOI: 10.17221/339/2018-AGRICECON  

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,...

Spatial differentiation of particulates emission resulting from agricultural production in PolandOriginal Paper

Monika Roman, Michał Roman, Kamil Krzysztof Roman

Agric. Econ. - Czech, 2019, 65(8):375-384 | DOI: 10.17221/337/2018-AGRICECON  

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...

Do coffee exports have impact on long-term economic growth of countries?Original Paper

Theodore Murindahabi, Qiang Li, Eric Nisingizwe, E.M.B.P. Ekanayake

Agric. Econ. - Czech, 2019, 65(8):385-393 | DOI: 10.17221/283/2018-AGRICECON  

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...