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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one's own production and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.

The work objective is to differentiate rural land of Slovakia with aspect to the possibility of effective rye growing. The differentiation is based on pedo-climatic and production economic parameters. At soil categorization, correlation relationships between the site properties (soil and climatic conditions) and crop biological and agro-technological requirements were considered. Rye requirements were included into yield databases using the software filters in the way that the given site property excluded or limited rye growing, what was reflected in predicted production. The prediction was subsequently interpolated into four suitability categories: soils not suitable for rye growing, less suitable soils, suitable soils and very suitable soils. The database was formed and each of the Bonited Soil-Ecological Units (BSEU) was added in it as well as particular category of suitability for rye growing. By mediation of the Geographic Information System on BSEU distribution in Slovakia, the map of categories of soil suitability for rye growing was also generated. In Slovakia, there is 21% of farmland very suitable for rye growing, 23% suitable, 24% less suitable and 32% non-suitable soils for rye growing according to our calculation. In the paper, these categories are characterized in details and specified from the view of geographic, soil, climatic, productivity, economic and energetic parameters.

This article deals with the possibilities of making usage of ICT (Information and communication technology) to support cooperation among teams. There are two main approaches: systems based on the www technologies (intranets), and specialised systems, which are dedicated to cooperation (these systems are designated as groupware). Web technologies are the main element of the Internet. They are becoming the most important technology in the presentation layer of current business information systems. The web environment penetrates into all currently used applications. Its integration with all existing systems makes the users locally independent and enables them to use a variety of hardware and software platforms, as well as the advantages of mobile communications. The results of the issues discussed in the article are outlined in specific examples.

The identification of the improvement areas and utilization of information and communication technologies in agriculture, as the support of the agricultural development in line with the environmental sustainability criteria, have gained importance and priority in our knowledge driven society. Rules define constraints, conditions and policies of how the business processes are to be performed but they also affect the behavior of the resource and facilitate the strategic business goals achieving. They control the business and represent business knowledge. The article deals with business rules and rule technology and identifies the business and technical opportunities they afford company. It shows also how to specify and classify business rules from the business perspective and to establish an approach to managing them that will enable a faster change in business processes and other business concepts in particular business in agricultural area. This article could provide business analysts with an essential approach to understanding, redesigning and communicating what really happens in the business processes.

Description of village and landscape sustainable development: ecosystems in the landscape, types of the territory utilisation, protection of natural resources, way of living. As to the sustainable development of country regions, we can consider these priorities: the renewal and development of villages, the protection and the preservation of the heritage of countryside, the development and the improvement of infrastructure, the support of tourism and crafts, services for country economy and finance. The development of multifunctional agriculture and forestry should be concentrated: in the less favourable regions and the regions with worse natural conditions (LFA), necessary agroenvironmental arrangements for zones with ecological restrictions, afforestation projects, the protection of water resources, the improvement of life environment and its protection, the preservation of landscape, the improvement of the care of animals.

The article summarizes findings drawn form the research carried on within the European project "Best e-European Practices" with a focus on digital SMEs only. Case studies are used to describe good practices. Cases studies are coded structurally using a set of indicators for each success factor and thus provide for learning of the potential users. Synthesis and generalization has been done on factors explaining motivations for introducing e-practices, the results firms seek to achieve and the benefits from the adoption of digital technologies.

Social-political transition in the former socialist countries led to a new understanding of borders and created the prerequisites for renaissance and significant activation of the cross-border co-operation. This way, Slovakia along with other countries joined the Euro-regional movement in Europe, which spread since the end of 60-ies through Western-European countries. Formation and institutionalisation of Euro-regional relations, links and co-operation was initially hindered by a whole range of obstacles, including the ones with political background. It was obvious mainly in Slovakia where it influenced the existence and potential establishment of new Euro-regional associations. Rebirth of the Euro-regional activities started after 1998. Currently, there are Euro-regions practically operating along the entire Slovak border with its neighbours. The extent and form of institutionalisation and professional staffing varies. Activities of Euro-regions are merely based on projects which bring funding. Projects are broadly oriented, while the prevailing focus is currently on the economic activation of Euro-regions. There is a lack of partner co-operation and co-ordination of activities between countries and their activities, including cross-border activities and activities of Euro-regions. Euro-regional activities play a significant role in activation of border areas in the country, while they have a complementary character for the regional state policy and regional policy of self-governed regions which is being formulated.

Precise categorisation and permanent and completed evidence of agricultural land are necessary for rational utilisation of land fund in Slovakia. Current complex evaluation information system is the only system of this category in our country and consists of the following parts: (1) land-cartographic information system, (2) evaluation data bank. Evaluation data bank includes data about all evaluated soil-ecological units in basic classification, according to users, cadastral areas and higher units of administrative state division. Evaluation data bank is open system updated, improved and widened constantly. It is important source of information used for calculation of land fund evaluation, calculation of financial damage, calculation of land tax, setting of land rent level, estimate of orientation prices for purchase or sales of agricultural land. Recently the data from evaluation data bank have been used for setting and specification of criteria for classification of agricultural land and subjects into the less-favoured areas in Slovakia.

The paper provides some of the interim results of the Fifth Framework PRISMA project dealing with the impact ICT on government and citizen services in Europe. In the paper, the concept of one-stop government is described, the current state of the adoption of ICT both in Europe and the Czech Republic is briefly outlined and recommendations for the Czech agriculture derived from the major trends within the development of the use of ICT for better citizen services as well as for enhancing competitiveness of rural businesses.

The project of the AGRIS WWW portal proposes from its very beginning to establish a platform for providing information from the spheres of agriculture, food industry, forestry and from other areas related to the countryside. The main objective is to provide access to the already existing information sources, to run its own news service and to help with publishing of the information to the subjects that have limited conditions for electronic (Internet) presentation. This leads to creating of a complex block of information from the industry. This block is to serve for improving availability of the respective information for managers, public administration, students, teachers, consultants and other users.

The fact that the development of information and communication technologies (ICT) is a key factor of development of individuals, regions, sectors and whole countries is well known at the beginning of the 21st century. The real situation of ICT utilization is very different in particular sections and it fails to reach standards that we would expect. The sphere of the agrarian sector of the Czech Republic is a very good example. The Information and Consulting Centre FEM at the University of Agriculture in Prague (IPC) has been participating on research of the utilization ICT in agriculture for three years. According to the latest data from July 2002, 55% of agrarian enterprises are connected to the Internet, which is much less than in other sectors.

The objective of the article is to describe the possibilities of the rural development in the Bratislava region. The rural region is represented by 71 municipalities in districts Malacky, Pezinok, Senec and by parts of the city Bratislava - Záhorská Bystrica, Vajnory, Jarovce, Rusovce and Čunovo. The analyses of the rural region are the segments of the Single Programming Document (SPD) for the 2004-2006. It aims to support the areas with the main economic and social problems according the Goal 2. The article deals with the development possibilities in industry, market services, tourism and agriculture. The branch structure, main economic parameters of effectiveness and production, employment, wages are analysed in period 1999-2002. The article contains also the results of SWOT analysis and the short-term activities to supporting rural development.

The society has deepened its reflection on the future of the Czech countryside - not only in connection with the multi-functional agriculture but mainly with regard to the actor of service. It seems that this reflection went relatively far especially in the tourism industry where an understanding of a need for complex legislation defining the tourism industry as a long-term interest of the whole society (especially in connection with regional development) was reached. Since in the Czech countryside, national heritage monuments constitute both the key attraction and the axis of the inhabitant structure, tertiarization of the countryside cannot take place without strengthening of the revival strategies with regard to the national heritage monuments. However, among the heritage protectors themselves, no reflection in this sense has yet taken place.

Agriculture is a traditional branch for the Republic of Bulgaria. The favourable agriclimatic and soil conditions further the growth of 145 agricultural crops and the production of various products, many of which have leading positions in the international market. The aim of this paper is to examine the nature and specific features of the reform of the land relationships in the Republic of Bulgaria during the period of transition towards market economy. The development of land relationships in this country reflects the economic interests of its society, which show their specific nature in the relationships between the owners and the leaseholders of the plots. It is typical for this country that during the collectivisation period, which took place in the middle of the last century, the land, being the basic production factor in the agricultural branch, was public property, the private character of which was never abolished. During the transition period, a process for restoring the land 'within its real borders' was started. This led to delay in the reform and a significant fragmentation of the land. The completed agricultural reform contributes to the recovery and precipitation in the process of developing of the land relationships in the country. A sign of this is the formation of land market. In the year 2001, 28 878.1 ha changed their owners, and another 280 000 ha were leased. The aim is, through active laws, to achieve synchrony of the social interests with the interests of the owners and leaseholders and to create conditions for optimisation of the production process in agriculture. A favourable economic environment will contribute to increasing the efficiency of the agricultural branch in the Republic of Bulgaria and to the formation of the land relationships, which will facilitate the process.

The article summarises the main results of the analysis of the perception of selected meat products in theCzechRepublic (i.e. the following types of salami: Gothai, Famer´s, Tourist, Poličan, chicken ham salami, Hunter´s, pork ham salami and turkey roll). Two factors have been defined on the basis of a composition approach, which influence the evaluation of meat products by Czech consumers during their purchase. The first factor was the perceived quality of the product and the second one was the healthiness factor. It has been found out that the perceived quality of the product has a decisive influence on forming of the preferences of Czech consumers in all analysed meat products. This finding has resulted from both direct and indirect acquisition of preference data. The healthiness factor is also important even though it has a relatively higher importance mainly in the meat products made from poultry and lean parts of other slaughter animals. Further, the analysis has confirmed the hypotheses of the influence of the consumers´ perception on forming their preferences.

The contemporary Czech countryside underwent an important change during the last ten years. The political, economic and social system of agriculture and rural areas went through a basic transition. We can say that the transformation of agriculture after 1989 is one of the principal milestones of rural development, as for example the agrarian crisis in the end of the 19th century, the land reform in 1919 and the collectivisation in 1949. The processes of restitution and privatisation changed the ownership structure of land and property. The share of rural population employed in agriculture decreased. Unemployment grew, offer of work opportunities and possibilities decreased in turn. Social, civic and religious life regenerated. There are many new organizations and institutions, open borders cause positive as well as negative events. The Czech countryside comes near to European rural areas in many aspects. However, there is a considerable differentiation of approach to one's own future. Some social groups of rural population were strongly affected by the transformation, especially people with low qualification, poor health, socially handicapped, less adaptable, and incapable of retraining. On the other hand, for other social groups opened so interesting options of employment or enterprise which were not even thinkable of before 1989. The standard of living, life style and attitudes of rural inhabitants differentiate. Results of a nation-wide research, "Trends of Social Change in Agriculture and Rural Areas", predicate main changes in the economic and social spheres. Detailed knowledge of economic and social processes of the Czech countryside is necessary for co-operation within the framework of the European Union.