Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 (vol. 65), issue 2
The Spread of Corrosion in Cast Iron and its Effect on the Life Cycle of Transportation Vehicles
Tom� Binar, Ji�� �varc, Petr Dost�l, Michal �ustr, Jan Tippner
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 383-389 | DOI: 10.11118/actaun201765020383 
This article deals with the spread of corrosion in material at different exposure times, and its effect on the measured brittle fracture and notch impact strength under different temperature conditions. To assess the degradational effect of corrosion on the material characteristics represented by the measured impact strength, we conducted a fractographic analysis of fracture surfaces, the aim of which was to evaluate the spread of corrosion in the material. In the first part of the experiment, two corrosion tests are simulated with a duration time of 432 and 648 hours, to compare the degradation effect of corrosion on the notch impact strength, depending...
Basic Thermal Parameters of Selected Foods and Food Raw Materials
Monika Bo�ikov�, �ubom�r H�re�, Michal Valach, Martin Mal�nek, Jan Mare�ek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 391-400 | DOI: 10.11118/actaun201765020391
In general, processing and manipulation with foods and food raw materials have significant influence on their physical properties. The article is focused on thermophysical parameters measurement of selected foods and food raw materials. There were examined thermal conductivity and thermal diffusivity of selected materials. For detection of thermal parameters was used instrument Isomet 2104, which principle of measurement is based on transient methods. In text are presented summary results of thermal parameters measurement for various foods and food raw materials as: granular materials - corn flour and wheat flour; fruits, vegetables and fruit products...
Abundance of Common Shrew (Sorex Araneus) in Selected Forest Habitats of Moravia (Czech Republic)
Martina Dokulilov�, Josef Suchomel
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 401-409 | DOI: 10.11118/actaun201765020401
Abundance of common shrew (Sorex araneus) was evaluated on selected forest sites in Moravia, Czech Republic. Six types of habitats were assessed: forest clearings and mature forests in lowlands (173-233 m), uplands (360-600 m), and mountains (600-1200 m). Data were collected over five-year-long periods; 2006-2010 (uplands) and 2007-2011 (lowlands and mountains). Small terrestrial mammals were captured using snap traps laid in lines. In total, 200 individuals of common shrew were trapped. Relative abundance among different habitats was statistically evaluated. The highest relative abundance was found in mountain forest clearings (n = 132, rA...
Hooker's or Warty Barberry? Physiological Background Analysis for Choosing the Right one into Ornamental Plantations Endangered by Drought
Peter Ferus, Dominika Bo�iakov�, Jana Kon�pkov�, Peter Ho�ka, Jan-Hendrik Keet
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 411-418 | DOI: 10.11118/actaun201765020411
Barberries as undemanding shrubs with high aesthetic value are often planted in city parks and street greeneries. However, severe urban environment combined with climate change puts pressure on these plants in terms of their ability to cope with drought. In order to avoid plantation fall-offs, a common garden experiment was carried out on the drought tolerance of two Asian barberry species, namely Hooker's barberry (Berberis hookeri Lem.) and warty barberry (Berberis verruculosa Hemsl. and Wils.). Higher leaf relative water content, postponed but more sensitive stomatal closure (decrease in stomatal conductivity for water) as well as...
Simulation of Failure in Gearbox Using MSC.Adams
Jan Furch, Trung Tin Nguyen
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 419-428 | DOI: 10.11118/actaun201765020419
Vehicle's gearbox is regarded as one of the most crucial elements in a vehicle but it sustains a variety of faults such as a broken tooth, misalignment, imbalance, looseness, and even a broken case. Using accelerometers, which are mounted on the case to measure a vibration signal, we can detect faults and monitor the condition but the signals are often complicated and difficult to interpret. Moreover, it is costly and almost impossible to change the structure of a gearbox in order to survey, for instance, the dependence of a vibration signal on the structure, or types of a fault. In this paper a dynamic model of gearbox was developed with tooth breakage...
Main and Economic Activity of Non-Profit Organizations from the Point of Individual Legal Forms
Marie Jakubcov�, Kl�ra Placier
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 429-440 | DOI: 10.11118/actaun201765020429
The article focuses on data, gathered from non-governmental non-profit organizations (NGOs) seated on the territory of the Czech Republic. Data collected from NGOs defined also by their legal form (association, subsidiary association, public benefit corporation, church legal entity) helped to monitor the structure of main and economic activity of organizations. In the article, the mutual differences in the main and economic activity of NGOs are analysed. The link between legal form and selected categories of main activities according to the classification COPNI has been verified by the Fisher's exact test with p-values computed by Monte Carlo simulations...
The Addition of Simple Biological Filters of Different Capacity to Semi-Recirculating Fish Rearing System and Its Effects
�t�p�n Lang
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 441-446 | DOI: 10.11118/actaun201765020441
Aquaculture is currently one of the fastest growing food-producing sectors, accounting for around 50 % of the world's food fish production. Limited resources, together with climatic change, have stimulated the search for solutions to support and sustain the production of fish as a source of protein for human consumption. The integration of a biological filtration (BF) into a semi-recirculating fish rearing system can increase its carrying capacity and increase system efficiency compared to its' energy consumption with minimum changes of system composition and minimal costs. Question is the capacity of the BF installed to a system and how it affects...
Delaying Payments after the Financial Crisis: Evidence from EU Companies
Isaac Kwame Essien Obeng
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 447-463 | DOI: 10.11118/actaun201765020447
The paper investigates economic impact of delayed payments caused by liquidity crisis in the European Union. Using micro data sets on financial statements of 54,277 firms for the period of 2005 to 2014 inclusive, we perform panel data analysis by estimating fixed effects regression models with selected macroeconomic shocks. The results show high variability of late payments during financial crisis compare to period of relative stable economic situations and late payments is significantly evident across countries under different economic conditions. Additionally, we identify positive relationship between the response variable, late payments, and firm...
Effect of Money Supply on the Stock Market
Vladim�r P�cha
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 465-472 | DOI: 10.11118/actaun201765020465
This paper observes effect of money supply on the stock market through the portfolio balance channel as a transmission mechanism of monetary policy. National flow of funds accounts, specifically assets from US households' portfolios, represent a key data source. Johansen's cointegration methodology is employed in the empirical part of the paper to analyze both short term and long term relationships among researched variables. Estimates of vector error correction model help to reliably quantify intensity of the effect. Results show money supply excercises influence on valuation of S&P 500 index with 6 months lag. The impact is also distinguishable...
Analysis of Genotype, Dam's Litter Size and Their Interaction on Selected Productive Traits of Origin Wallachian and Sumava Sheep in the Czech Republic
Martin Pt��ek, Jarom�r Duch��ek, Lud�k St�dn�k, Milena Fantov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 473-479 | DOI: 10.11118/actaun201765020473
The objective of the study was to evaluate interaction effect of genotype and dam's litter size on selected productive traits of origin Czech sheep breeds. The data was provided by the Union of Sheep and Goat Breeders in the Czech Republic and contained the whole active purebred population of Wallachian and Sumava sheep in the Czech Republic in 2015. Selected productive traits with affiliation to ewes 'reproductive and lambs' growth performance were analyzed. Statistical evaluation of was conducted using SAS 9.3. (SAS/STAT® 9.3., 2011), GLM procedure. No significant differences were detected among Wallachian sheep regardless theirs litter size....
Definition of a Motor Oil Change Interval for High-Volume Diesel Engines Based on its Current Characteristics Assessment
Marie Sejkorov�, Ivana Hurtov�, Josef Glos, Jan Pokorn�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 481-490 | DOI: 10.11118/actaun201765020481
Evaluation of motor oils is given a big attention due to a fact that during the years it was proven that lubrication is a key factor influencing a service life of vehicles and industrial engines. Motor oil must fully serve in various operational conditions (such as city traffic with frequent braking and acceleration) as well as in different climatic conditions (arctic winters or tropical summer heat). Therefore, the change of the motor oil should be optimized in order to ensure proper engine efficiency and extend its service life.The article presents result of testing of two types of used motor oils with the same specification ACEA E4/E7, SAE 10W-40,...
Simultaneous Effect of Collar and Roughness on Reducing and Controlling the Local Scour around Bridge Abutment
Hamed Shahsavari, Manouchehr Heidarpour, Mohammad Mohammadalizadeh
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 491-499 | DOI: 10.11118/actaun201765020491
Investigation of local scour around hydraulic structures particularly bridges is of crucial importance in river engineering. Bridge destruction mostly occurs as a result of scour phenomenon around piers and abutments, not because of structural weaknesses. Hence, finding a solution to reduce scour depth is momentous. In this study which was conducted in the conditions of clear water scour, the effect of local roughness and collar and also impact of using them simultaneously around bridge abutment were evaluated. The results demonstrated that the existence of roughness causes a reduction in the severity of scouring process and its final depth and the...
The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
Jan �irok�, Danu�e Nerudov�, Veronika Dvo��kov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 501-510 | DOI: 10.11118/actaun201765020501
At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are used effective corporate tax rates. The aim of the paper is to quantify the relation between the effective average corporate tax rate and nominal corporate tax rates, depreciations, loss compensation and selected investment incentives and to identify the significance of these factors based on the panel analysis. Based on the panel analysis it was found that effective average tax rate is only statistically...
Analysis of Linseed Production with Use of Flax Puller and Combine Harvester for its Harvest
Ji�� Sou�ek, Tom� �turc, Jan Mare�ek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 511-517 | DOI: 10.11118/actaun201765020511
The cultivation of linseed is an alternative to the production of flax stem, which is globally on the decline. The alternative method to the traditional harvest using the flax puller is increasing use of combine harvester. By this method the harvest efficiency will be increased, which represents a significant step to an improvement of economy of cultivation. Depending on the variety, the value of specific energy consumption was determined from (0.43 MJ/kg) up to (0.63 MJ/kg) if we use flax puller and from (0.58 MJ/kg) up to (0.86 MJ/kg) if it is used a combine harvester. Levelized costs for seed production in case of soil cultivaton with tillage rangein...
The Assessment of Level of Flash Floods Threat of Urbanised Areas
Pavla �t�p�nkov�, Miroslav Dumbrovsk�, Karel Drbal
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 519-526 | DOI: 10.11118/actaun201765020519
Flash floods (or torrential rain flooding) is another type of flood hazard which has caused casualties and significant property damages. A methodology for identification of urban areas, which can potentially be burdened by that type of flood hazard, was proposed. This method, also called Method of Critical Points (CP), is a repeatable process able to identify areas, which are significant in terms of formation of surface run-off and erosion. As addition to the preliminary flood risk assessment according to EU Directive 2007/60/ES on the Assessment and Management of Flood Risks, the presented methodology was applied for the entire area of the Czech Republic...
Economic Efficiency of Bull Fattening Operations in the Czech Republic
Jan Syr��ek, Jind�ich Kvapil�k, Lud�k Barto�, Mojm�r Vacek, Lud�k St�dn�k
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 527-536 | DOI: 10.11118/actaun201765020527
Fattened bulls are the main source of beef in the Czech Republic (CR) and in most other EU countries. Profitability of fattening operations is a fundamental prerequisite for increasing domestic beef production. The objective of this study was to assess the economic efficiency of bull fattening operations in CR during 2013 and 2014. Data from 17 operations were collected using a questionnaire. Major cost items were determined and the return on costs was calculated while either including or excluding support payments. In 2013, average total costs reached 24,038 CZK per bull and a 1,152 CZK loss was incurred. In 2014, total costs were similar as in 2013...
The Equation of State of Biogas
Petr Tr�vn��ek, Tom� V�t�z, Tom� Koutn�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 537-543 | DOI: 10.11118/actaun201765020537
The presented work deals with a state behavior of real gas, biogas. Theoretical approach was utilized for processing of this work. Compressibility factor was calculated with help of two equation of state - Van der Waals equation and Redlich-Kwong equation. Constants a and b of both equations were calculated using geometric average of the constants of pure substances. On the basis of calculated data charts showing the dependence of compressibility factor and the pressure were created. These charts were created for temperatures 20 �C and 40 �C. Statistical analyses of data were carried out. The results showed that compressibility factor...
Effect of Various Ignition Timings on Combustion Process and Performance of Gasoline Engine
Luk� Tunka, Adam Polcar
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 545-554 | DOI: 10.11118/actaun201765020545
This article deals with the effect of the ignition timing on the output parameters of a spark-ignition engine. The main assessed parameters include the output parameters of the engine (engine power and torque), cylinder pressure variation, heat generation and burn rate. However, the article also discusses the effect of the ignition timing on the temperature of exhaust gases, the indicated mean effective pressure, the combustion duration, combustion stability, etc. All measurements were performed in an engine test room in the Department of Technology and Automobile Transport at Mendel University in Brno, on a four-cylinder AUDI engine with a maximum...
Sulphur Nutrition and its Effect on Yield and Oil Content of Oilseed Rape (Brassica Napus L.)
M�ria Var�nyiov�, Ladislav Ducsay, Pavel Ryant
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 555-562 | DOI: 10.11118/actaun201765020555
The aim of the experiment was to study the importance of sulphur in oilseed rape (Brassica napus L.) nutrition as well as the effect of rising doses of sulphur in combination with nitrogen on yield, oiliness, oil production, nutrients content in seed and nutrients uptake by rapeseed. The plot-scale experiment was established in years 2013/14 and 2014/15 within the agricultural cooperative in Mojm�rovce. There were four fertilization treatments on 600 m2 experimental plots in three replications in this experiment. The first treatment was unfertilized control. Other three treatments were fertilized by the same nitrogen dose of 160 kg.ha-1...
Effect of Pressure on the Uniformity of Nozzles Transverse Distribution and Mathematical Model Development
Vladimir Vi�acki, Aleksandar Sedlar, Rajko Bugarin, Jan Turan, Patrik Burg
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 563-568 | DOI: 10.11118/actaun201765020563
Timely and high-quality application of pesticides contributes to environmental protection, economical production and production of healthy food. The efficacy of pesticide application depends not only on the quality of pesticides but also the quality of the application. One of the factor that most influences the quality of applications, from the standpoint of mechanization, are nozzles. They working liquid applied on the surface the plant resulting in the same volume of pesticide is applied to the entire surface of the plants. To achieve this goal, nozzles must be performed uniform application of working liquid per unit area, or tractor sprayer working...
Discussion on the Safety Factors of Slopes Recommended for Small Dams
Jan Vrubel, Jarom�r ��ha
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 569-576 | DOI: 10.11118/actaun201765020569
The design and assessment of the slope stability of small embankment dams is usually not carried out using slope stability calculations but rather by the comparison of proposed or existing dam slopes with those recommended by technical standards or guidelines. Practical experience shows that in many cases the slopes of small dams are steeper than those recommended. However, most of such steeper slopes at existing dams do not exhibit any visible signs of instability, defects or sliding. For the dam owner and also for dam stability engineers, the safety of the slope, expressed e.g. via a factor of safety, is crucial. The aim of this study is to evaluate...
Effect of Low- And High Phytase Barley on Phosphorus Retention and Bone Mineral Composition in Broilers
Ji�� Zelenka, Eva Mrkvicov�, Ond�ej ��astn�k, Monika Jaro�ov�, Tom� Vl�ko, Ludmila Ohnoutkov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 577-581 | DOI: 10.11118/actaun201765020577
The effects of low-phosphorus diets with two levels of phytase were examined in broiler chickens using eight replicates per treatment. The diets contained 40 % of spring barley with either 201 or 305 phytase activity units per kg. Chromic oxide was included in the diets as an indigestible marker. Excreta were collected during four consecutive three-day balance periods from the 12th to the 23rd day of age. No difference was observed for body weight gain between the dietary treatment groups but feed conversion ratio was better (P < 0.05) when higher phytase barley was used. In spite of the higher dietary level of phosphorus,...
Strategic Management Tools and Techniques Usage: a Qualitative Review
Albana Berisha Qehaja, Enver Kutllovci, Justina Shiroka Pula
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 585-600 | DOI: 10.11118/actaun201765020585
This paper is one of the few studies to review the empirical literature on strategic management tools and techniques usage. There are many techniques, tools and methods, models, frameworks, approaches and methodologies, available to support strategic managers in decision making. They are developed and designed to support managers in all stages of strategic management process to achieve better performance. Management schools provide knowledge of these tools. But their use in organizations should be seen in practice-based context. Consequently, some questions arise: Do they use these strategic tools and techniques in their workplace? Which strategic...
Determinants of Czech Disposable Household Income and Related Housing Quality
Na�a Bir�iakov�, Irena Anto�ov�, Filip Bal�k
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 601-610 | DOI: 10.11118/actaun201765020601
Disposable household income is one of the basic indicators of living standards. This paper deals with what socioeconomic factors affect such income and predetermine how the population is stratified by income level. It goes on to reveal the connections between household income and housing quality parameters. There is a visible difference in living standards between different income groups of the population. Data mining techniques were used to examine data from the EU-SILC surveys for 2005, 2010 and 2014.
Diversification Synthetic Indicator for Evaluating the Financial Capacity of Local Government. The Case of Polish Voivodeships
Pawe� Dzieka�ski
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 611-619 | DOI: 10.11118/actaun201765020611
Financial situation is a fundamental issue for the local government. Financial problems could result in insolvency that is why the analysis of financial situation is essential not only for current management, but also for the protection against side effects of economic downturn. One of the most important determinants of the development of the local government unit is its financial situation, which has an undeniable impact on the whole activities conducted by the local government. The aim of the article is to present the financial situation of the territorial self-government - the voivodeship, and its changes in the years 2009-2014. The voivodeships...
The Role of Organizations in Lifelong Learning and Development
Ad�la Faj��kov�, Hana Urbancov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 621-630 | DOI: 10.11118/actaun201765020621
Human resources and their knowledge are the main asset of the European Union and they represent the innovation potential of every organization regardless of in which country it carries out its business activities. This potential must be developed through formal and informal learning, which is the objective and concept of today's educational policy in most large organizations. The aim of the paper is to evaluate the tools for human resources training and development used in organizations operating in the Czech Republic. A questionnaire survey (n = 402) was carried out as part of quantitative research and the results were evaluated using descriptive...
Impact of Transposition of the Directive 2013/34/EU into the National Laws of EU Member States Emphatically V4
Jana Gl�serov�, Milena Otavov�, Anna Bu�ovov�, Eli�ka D��novsk�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 631-639 | DOI: 10.11118/actaun201765020631
The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings for reasons of increasing of the competitive advantage and productivity of small and medium-sized enterprises. The EU Member States have to incorporate the rules of the Directive with their national law by 20 July 2015 at the latest during the year 2016. The intention of this paper is to determine and to evaluate the impacts of transposition of the Directive into the Czech Accounting Law and into the national...
The Potential of Dynamic Indicator in Development of the Bankruptcy Prediction Models: the Case of Construction Companies
Michal Karas, M�ria Re���kov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 641-652 | DOI: 10.11118/actaun201765020641
The current development of bankruptcy models usually goes in the direction of testing different classification algorithms, while the potential hidden in financial indicators is given less attention. Their analysis is often only restricted to the comparison between their respective statuses in bankrupt and healthy companies, while the dynamics of the indicators, i.e. the change in their values in time, is not paid much attention. The aim or our research is to analyse partial potential of financial ratios for predicting bankruptcy. Twenty-eight indicators were examined in a sample of 1,355 construction companies operating in the Czech Republic, as well...
The Suitability of Expert System Application in Czech Small and Medium-Sized Enterprises
Ekaterina Khitilova
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 653-660 | DOI: 10.11118/actaun201765020653
Small and medium-sized enterprises play an important role in the economy of Czech Republic. Expert systems are one of the alternatives evaluated the effectiveness of the relationship between supplier and customer. Currently, measurement and increase in efficiency of supplier-customer relations is very topical subject.The requirements for tools the improvement supplier-customer relationship can be specified on the base the literature analysis. The article defines basic requirements for expert system. The presentation of expert system and its suitability in the surroundings of small and medium sized enterprises is the part of this article. The comparison...
Occurrence of Neophytes in Agrophytocoenoses - Field Survey in the Czech Republic
Michaela Kol��ov�, Lud�k Ty�er, Hansj�rg Kr�hmer
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 661-668 | DOI: 10.11118/actaun201765020661
Neophytes belong to a group of non-native plants, which were introduced by man either intentionally or unintentionally in different ways. The discovery of America is a historical milestone for non-native plant research. Most scientists use the term neophyte for species introduced after the year 1500. Neophytes became progressively more numerous in arable fields and their proportion significantly increased during the second half of the 20th century. The aim of this study was to assess the occurrence of neophytes in arable fields in the Czech Republic in terms of applied management systems, crops, and environmental site conditions at different...
An Impact of Reverse Logistics Activities on Marketing Communication
Franti�ek Milichovsk�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 669-678 | DOI: 10.11118/actaun201765020669
The topic of reverse logistics has become very actual due the requirements of highly competitive market. This importance is made by significance of condition for environment-friendly production and purchasing around the world. Individual activities, which are included in reverse logistics, support entrepreneurs in their competitiveness to other companies and to own customers. The objective of the paper is to find relationship between marketing communication tool and activities of reverse logistics on behaviour of final customers in Czech Republic. A theoretical background from the area of reverse logistics supports this approach with data from primary...
Asian Countries in the Global Rice Market
Vladimir Milovanovic, Lubo� Smutka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 679-688 | DOI: 10.11118/actaun201765020679
Rice is an important Asian commodity, a region with diverse production systems and consumption patterns. With an increasing population leading to an increase in demand, the main drivers which determine rice production need to be identified. The study thus attempts to identify and assess the key drivers of rice production and the future prospects in major rice producing countries within the region using simple and stepwise multiple linear regression. In most of the countries, rice production was found to be determined by indicators such as yield, country consumption and country population, each accounting for about 90 percent of...
The Impact of Changes in Accounting Regulations on Agricultural Entities and Their Business Accounts Since 2016
Milena Otavov�, Jana Gl�serov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 689-697 | DOI: 10.11118/actaun201765020689
Financial accounting in the European Union is harmonized through directives. In 2013 Directive 2013/34/EU of the European Parliament and the Council was issued. It aims to improve the performance of micro and small entities by reducing their administrative burden. The primary requirement of the Directive is to introduce entity size classification. The paper identifies the impact of the transposition of the Directive on the size distribution of agricultural enterprises in the V4 countries and some other countries of the European Union using data from the Amadeus database. In the Czech Republic obligations which are part of financial reporting are determined...
Hybrid ARIMA and Support Vector Regression in Short-term Electricity Price Forecasting
Jind�ich Pokora
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 699-708 | DOI: 10.11118/actaun201765020699
The literature suggests that, in short-term electricity-price forecasting, a combination of ARIMA and support vector regression (SVR) yields performance improvement over separate use of each method. The objective of the research is to investigate the circumstances under which these hybrid models are superior for day-ahead hourly price forecasting. Analysis of the Nord Pool market with 16 interconnected areas and 6 investigated monthly periods allows not only for a considerable level of generalizability but also for assessment of the effect of transmission congestion since this causes differences in prices between the Nord Pool areas. The paper finds...
Using Compost, Zeolite and Calcium Oxide to Limit the Effect of Chromium (III) and (VI) on the Content of Trace Elements in Plants
Maja Radziemska, Miros�aw Wyszkowski
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 709-719 | DOI: 10.11118/actaun201765020709
The research aimed to determine the influence of Cr(III) and Cr(VI) in doses of 0 (control), 25, 50, 100 and 150 mg Cr.kg-1 of soil as well as compost, zeolite and CaO additives on the content of heavy metals in the spring oilseed rape (Brassica napus var. oleifera) and yellow lupine (Lupinus luteus L.). The contents of heavy metals (Cr, Zn, Ni, Cu) in plants, were determined using the method of spectrophotometry. All of the investigated element contents in the tested plants differed significantly in the case of applying amendments to the soil, as well as increasing concentrations of Cr(III) and Cr(VI). In the series...
Tax Information Exchange Influence on Czech Based Companies' Behavior in Relation to Tax Havens
Jan Rohan, Luk� Moravec
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 721-726 | DOI: 10.11118/actaun201765020721
In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the capital to preferential tax jurisdictions. Due to facts aforementioned, several instruments for tax administrators have been introduced. Bilateral and multilateral instruments are concluded with particular countries for the purpose of obtaining information about foreign residents staying abroad but also to avoid double taxation or double non-taxation. In recent years there has been an increased number...
Effect of Chia and Teff Supplement on Dietary Fibre Content, Non-fermented Dough and Bread Characteristics from Wheat and Wheat-Barley Flours
Ivan �vec, Marie Hru�kov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 727-736 | DOI: 10.11118/actaun201765020727
To elevate dietary fibre content in wheat bread, two additions of barley flour were tested (30 % and 50 %), and further 5 % or 10 % of chia or teff wholemeals. Chia elevated dietary fibre content more effectively than teff did (up to 6.41 % and 4.29 %, respectively). Non-gluten nature of proteins in non-traditional raw materials also affected farinograph, amylograph and mixolab proof results. Water absorption increased about 10 % in total, especially owing to teff presence in composite flour. All three alternative crops decelerated dough development and prolonged its stability, but dough softening degree depended on their combination. Higher water...
The Impact of Tax Incentives on Research and Development
Petr Svoboda
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 737-743 | DOI: 10.11118/actaun201765020737
The goal of this article is to analyze the impact of tax incentives on research and development and compare its effectiveness to direct government support of research and development. The analysis is based on regression analysis, which compares effect of tax incentives for research and development and direct government support (as percentage of GDP) in 28 countries of OECD in 2013 on innovative effectiveness of these countries measured by number of registered triadic patent families per billion GDP in the same year. Results suggest that tax incentives are more effective form of research and development support than direct government funding. Research...
Granger Causalities Between Interest Rate, Price Level, Money Supply and Real Gdp in the Czech Republic
Tom� Urbanovsk�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 745-757 | DOI: 10.11118/actaun201765020745
The main aim of this paper is to investigate relationships between selected macroeconomic variables - interest rate, price level, money supply and real GDP - in the Czech Republic in order to find out definite implications of its interactions and give recommendations to macroeconomic policy authorities. Two implemented vector autoregression models with different lag length reached slightly different conclusions. VAR(1) suggests that three pairs of Granger causality exist, in particular between price level and interest rate, between real GDP and interest rate and between real GDP and price level. VAR(2) uncovered two more pairs of Granger causality...
The Probability of Default Under IFRS 9: Multi-period Estimation and Macroeconomic Forecast
Tom� Van�k, David Hampel
Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65(2), 759-776 | DOI: 10.11118/actaun201765020759
In this paper we propose a straightforward, flexible and intuitive computational framework for the multi-period probability of default estimation incorporating macroeconomic forecasts. The concept is based on Markov models, the estimated economic adjustment coefficient and the official economic forecasts of the Czech National Bank. The economic forecasts are taken into account in a separate step to better distinguish between idiosyncratic and systemic risk. This approach is also attractive from the interpretational point of view. The proposed framework can be used especially when calculating lifetime expected credit losses under IFRS 9.