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The paper addresses the behaviour of Czech farmers in the frames (structures) created by the agricultural policy in Czechia during the period of the Czech agriculture revitalization. The theoretical background of the paper is formed by the duality of actor and structures. The text considers the ideas embedded in the rules of agricultural policy in investigated period as they are confronted with actual behaviour of the Czech farmers. The main assumption is that the circumstances of agricultural policy should primarily increase the competitiveness of the Czech agriculture. Because this issue is a new one, the qualitative approach to deal with these problems was exploited. In-depth (less standardized) interviews with representatives of six farms were conducted. These farms are typical by various strategies of action. The results focus on information about the level of systematic knowledge of agricultural policy, about the specific reactions to particular areas of this policy (incl. farmers evaluation of particular measures related to Czech integration into EU) and about experiences related to the SAPARD program implementation.

The comparison of Czech and French agriculture results shows a higher intensity, productivity and profitability of French agriculture. There are just small differences in the effectiveness of the production. The Czech agricultural enterprises have been in economic distress for several years and only a low portion of them is able to modernize and increase reproduction. There is also highlighted the importance of the EU Common Agricultural Policy for the development and stabilization of French agriculture.

Authors summarise historical aspects of the renewable energy resources usage in the Czech countries, mainly of bio-mass. They are interested in the economic evaluation of the investment efficiency of usage or transformation of bio-mass. They supply facts of the approaching fossil fuels reserves exhausting and therefore an interest of growing trees and plants for energy usage. They indicate the possible utilisation of fallow land and of reclaimed land after the surface lignite mining for the purpose.

The old debt problem resulting from the transformation of the agricultural co-operatives of the former GDR (German Democratic Republic) is described with respect to its evolution and its economic policy treatment during the process of transformation. So far, the measures for the treatment of old debts have had business economically stabilising effects. Nevertheless, debts are still growing. The farms which are affected by such old debts are strongly interested in solving this problem. This explains the intensity of the results' discussion of a scientific expert opinion on an analysis of the mode of action of the old debt regulation in agriculture. The conclusions which can be drawn from the public discussion of these results with respect to the future treatment of these old debts show, that the affected farms favour a kind of bonus rule for debt repayment. Such a regulation also seems to be acceptable for the treasury as the final bearer of the remaining debts and as a solution to minimise the taxpayers' burden.

The paper is a part of solution of a post-doctorate grant awarded by the Grant Agency of the Czech Republic (GAČR No. 402/02/P059) connected with the research plan of the FBE MUAF in Brno (GAMSM 431100007), and it focuses on environmental analysis of the brewing industry in the Czech Republic with a focus on the key driving forces in this industry. The basic types of analysed driving forces are the following: long-term growth rate of the industry, character of customers and how they use the product, product innovation, process innovation, marketing innovation, entry/exit of major firms, diffusion of proprietary knowledge, changes in cost and efficiency, buyer preferences for a differentiated product, regulatory influences and government policy changes, changing societal priorities and lifestyles, uncertainty and business risk, and globalisation. Factors identified in the above-mentioned areas are examined also owing to their period of influence, and the possible implications on actions and strategies of breweries are discussed.

The paper deals with the functioning of commodity exchanges in the Czech Republic, and is particularly concerned with exchanges trading in agricultural production commodities. The introductory part of the paper is oriented towards the theory and general structure of commodity exchanges; the other parts subsequently deal (in more detail) with the most problematic areas of their operation in the Czech Republic up to the present time. Within this part of the paper, the method of analytical evaluation is used for examining, above all, the existing legal regulation, the structure and function of these exchanges. Subsequently, using the method of comparative analysis, selected key aspects of their operation are compared with the theoretical requirements of their functioning as well as with the everyday functioning of this kind of exchange in economically developed countries. Findings gathered this way are subsequently utilized in the concluding part of the paper, the subject matter of which is a prediction about the possible variants of the future development of Czech agricultural commodity exchanges, with regard to the assumed admission of the Czech Republic to the European Union.

Recently we can mention in the CR a step by step enterprise number increase in the area of production, transport services, services and financial organisations, which practically apply internal departments of controlling or audit into their managerial structures. That is why it is required to dedicate a wider publication space to the information on the role and principles of managerial instruments, which are provided by controlling and Internal Audit for business administration and financial management. The goal is to ensure a higher quality of preparation or response on the still emerging forms of our enterprises co-operation with foreign business subjects and to match step at the level of building and in particularly in effectiveness of business informational systems usage for managerial process (especially for planning and decision making procedures control) in all areas of business functions. Internal controlling instruments application and using results of risks evaluations by internal audit simultaneously contributes to the improvement of level and effectiveness of intra-enterprise monitoring as a modern conception of control usage in business management. Management level increase and increase of management competency are the conditions of ensuring our enterprises competitiveness.

This contribution deals with the differentiation of agricultural enterprises, with focus on the declining enterprises as the most troublesome. In 2000, these businesses generated about 47% of the total loss in agriculture. In this respect, the methodological procedure was also used for the purpose of tipping out the highly unprofitable enterprises. The economic and financial analysis is focused on evaluation of the achieved results expressed in basic economic indicators. The analysis refers to the cause of agricultural enterprises decline. The different dynamics of restructuring process of agricultural production confirm the marked difference of results characteristic for declining enterprises with growing year-on-year loss, increasing costs, decrease of own capital, high indebtness and dependence on the foreign sources.

In spite of the official goals of support for rural tourism promulgated by governmental bodies, rural tourism remains a marginal phenomenon. This lack of confidence in rural tourism has relatively deep roots. The basis for this is almost of an ontological nature and consists in opposition, although subconscious, against "commodified authenticity". Another source of this lack of confidence lies in the fact that rurality, the main attractive feature of tourism, has been substantially impaired as a result of trends in the 20th century. A third reason follows from the combination of rural tourism and mass recreation, as well as inadequate response by governmental bodies and authorities to the risks for regional stability, based on unmanaged mass tourism.

In the framework of Slovakia preparation for entering the European Union, there was done a Phare-ACE survey in years 1999-2000. The name of this survey was "Micro-economic analysis of farming households restructuring in pre-accession period to the EU". This survey was done in two regions of Slovakia, characterized by different natural conditions, production and economic conditions. This project was aiming not only at private farmers but also at other legal entities producing agricultural products. The first monitored group consisted of 412 private farmers, farming in average 43.2 ha of agricultural land. The second group consisted of 150 businesses, having 1,866 ha of agricultural land in average.

This paper analyses assets and liability structure on the selected data set from the primary agricultural production in Slovakia. Accounting is presented as a complex foundation, information system, which provides information for decision-making and company management. The source of input data are accounting records generating statements of finances. The theme of the paper is selected issues of balance sheet analysis. The results of the research show unfavorable total assets development. The index 2000/1999 has the value 96.7. There are long-term problems in liabilities volume and structure. Equity capital stagnates. Borrowed capital decrease because of the decreas in loans. Loans were 2 741 SKK/ha in 2000. Most of the companies are in primary insolvency position, when payables after maturity are twice higher than receivables after maturity.

Human resources are a key factor in the development and competitiveness of organisations. The concept of organisation's intellectual capital enables a complex and systematic look at the decisive organisation sources (including human resources). Talents - people with management skills and the so-called project talents play an important role within the frame of human resources. Talents - bearers of special endowments and abilities - are a decisive factor in the growth of the organisation. Partial probes carried out in agribusiness organisations have confirmed the significance of both theoretical concepts. At the same time, they have revealed that organisations utilise various kinds of talents the differentiation of which requires a more profound examination and analysis in order to assess, in a competent way, the contents and forms of education of young professionals, as well as the contents and forms of lifelong education in the field of agribusiness.