Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016 (vol. 64), issue 4
Is the BEHI Index (Part of the BANCS Model) Good for Prediction of Streambank Erosion?
Zuzana Allmanov�, Mat�� Jakubis
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1107-1114 | DOI: 10.11118/actaun201664041107 
Sedimentation of waterways and reservoirs, decreasing quality of drinking water and costs necessary for maintenance of these objects directly related to streambank erosion. This study provides a tool for water management that can help with estimation parts of a streambank which are prone to erosion. The Bank erosion hazard index (BEHI) part of the BANCS (Bank Assessment for Non-point source Consequences of Sediment) model is one of the several procedures for assessing streambank erosion condition and potential (Rosgen, 2001). On May 15th 2014 a high precipitation occurred in the watershed of Sestr� torrent, in the eastern part of Cho�sk�...
The Influence of Fisheries Management on the Brown Trout Population in Moravice River
Petr Chalupa, Eva Po�tulkov�, Lenka Hada�ov�, Petr Spurn�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1115-1123 | DOI: 10.11118/actaun201664041115
In 2013, an ichthyological investigation with focus on the population of brown trout (Salmo trutta m. fario) in Moravice River above Slezsk� Harta dam reservoir in 6 localities of two salmonid fisheries was conducted (3 locations in fishery Moravice 7 and 3 locations in fishery Moravice 8). Ichthyological investigation in 2013 found abundance of brown trout in fishery Moravice 7 1,621 pcs/ha, in fishery Moravice 8 668 pcs/ha. These results were compared with the results of ichthyological investigations from 2004 (Spurn� et al. 2006) and 2012 (unpublished data) that were conducted in the same locations of salmonid fisheries of Moravice...
The Effect of the Season on the Behavior and Milk Yield of the Czech Fleckvieh Cows
Tom� �ern�, Milan Ve�e�a, Daniel Falta, Gustav Chl�dek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1125-1130 | DOI: 10.11118/actaun201664041125
The aim of this study was to evaluate the seasonal behavior and milk yield of dairy cows of Czech Fleckvieh cattle. The subject of the monitoring was one section (housed in one quarter of barn) with 103 free cubicle beds with an average of 95 lactating dairy cows of Czech Fleckvieh cattle. In the seasons (spring, summer, autumn, winter) temperature (�C), relative humidity (%) and temperature-humidity index (THI) were monitored. Furthermore, behavioral signs were also observed (a total of 4,940 observations): dairy cows were either lying down (3,432 observations) or standing up (1,508 observations). In the conditions that dairy cows were standing up...
Finite Element Limit Analysis of Active Earth Pressure in Nonhomogeneous soils
Peyman Hamidi, Tohid Akhlaghi, Masoud Hajialilou Bonab
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1131-1138 | DOI: 10.11118/actaun201664041131
Limit analysis is a useful method to calc1ulate bearing capacity of footings, earth pressure of retaining walls, stability of slopes and excavations. In recent years, many efforts have been focused on stability problems of geotechnical structures with the limit analysis method. The limit analysis method includes the upper and lower bound theorems. By using the two theorems, the range, in which the true solution falls, can be found.In this paper upper bound finite element limit analysis is used for calculate active earth force on retaining walls in non-homogeneous soils. Elements with linear strain rates cause to eliminate the necessity of velocity...
Yields of Selected Catch Crops in Dry Conditions
Martina Handl��ov�, Blanka Proch�zkov�, Vladim�r Smutn�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1139-1148 | DOI: 10.11118/actaun201664041139
Catch crops mainly reduce soil erosion and leaching of nutrients as well as enrich the soil organic matter. The aim of this research is to evaluate the yields of catch crops of Sinapis alba, Phacelia tanacetifolia, Fagopyrum esculentum, Carthamus tinctorius and Secale cereale v. multicaule, and thus determine the possible applicability of catch crops in areas with high average annual temperature and low precipitation totals. The small-plot field experiment was performed on clay-loam gleyic fluvisol at the Field Experimental Station in �ab�ice, Southern Moravia, Czech Republic, within the period of 2006-2014. The catch...
Analysis of Quality Milking Process By Thermographic Method
Jana Hanusov�, Roman G�lik, �tefan Bo�o, Petr Kunc, Ivana Kn��kov�, Lenka Staro�ov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1149-1153 | DOI: 10.11118/actaun201664041149
The aim of the study was to determine the milking process quality through the temperature changes on teats. The measurements were conducted to evaluate the effect of partial vacuum 45 kPa and 40 kPa at the mammary gland. The measurements were done on a dairy farm at six Holstein breed dairy cows that were in the second stage of lactation. Temperature changes on teats were measured with thermal camera ThermoProTM TP8S IR during 2 days (morning milking and afternoon milking partial vacuum to 45 kPa, morning and afternoon milking with 40 kPa). The teats surface temperature was monitored before milking, after milking, 2 minutes after milking and 4 minutes...
The Evaluation of Real Time Milk Analyse Result Reliability in the Czech Republic
Oto Hanu�, Lud�k St�dn�k, Marcela Klime�ov�, Martin Tom�ka, Lucie Haso�ov�, Daniel Falta, Josef Ku�era, Jaroslav Kopeck�, Radoslava Jedelsk�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1155-1166 | DOI: 10.11118/actaun201664041155
The good result reliability of regular analyzes of milk composition could improve the health monitoring of dairy cows and herd management. The aim of this study was the analysis of measurement of abilities and properties of RT (Real Time) system (AfiLab = AfiMilk (NIR measurement unit (near infrared spectroscopy) and electrical conductivity (C) of milk by conductometry) + AfiFarm (calibration and interpretation software)) for the analysis of individual milk samples (IMSs). There were 2 � 30 IMSs in the experiment. The reference values (RVs) of milk components and properties (fat (F), proteins (P), lactose (L), C and the somatic cell count (SCC)) were...
Effect of Selenium, Zinc, Vitamin C and E on Boar Ejaculate Quality at Heat Stress
Pavel Hork�, Ladislav Zeman, Ji�� Skl�danka, Pavel Nevrkla, Petr Sl�ma
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1167-1172 | DOI: 10.11118/actaun201664041167
The aim of experiment was to test effect of selected antioxidants (selenium, zinc, vitamin C and E) to reduce the impact of heat stress at boars. In the experiment, boars of Duroc breed were tested. The first control group (n = 10) was not supplemented with antioxidants. The second experimental group (n = 10) was supplemented with antioxidants in the following quantities of 0.5 mg of selenium (seleno-methionine), 100 mg of zinc (zinc-methionine), 70 mg of vitamin E (alpha-tocopherol) and 350 mg of vitamin C (ascorbic acid) per kilogram of their feed. The experiment was carried out for 120 days and took place in summer (June to September). During the...
Nitrogen and Phosphorus Availability Effect on Activity of Cellulolytic Microorganisms in Meadows
Anton�n Kintl, Adam Nawrath, Jakub Elbl, Ivan T�ma, Marcela Muchov�, Martin Brtnick�, Jind�ich Kynick�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1173-1179 | DOI: 10.11118/actaun201664041173
Meadows occupy more than 23 % of agricultural land in the Czech Republic and also represent the largest pool of carbon in soil organic matter. The organic material is an essential component of healthy soil. Decomposition of organic matter is a biological process, affected by high amount of N and P fertilizer applied in the second half of the twentieth century. This work presents the analysis of the effect of available nutrients nitrogen and phosphorus on the activity of cellulolytic microorganisms in permanent grassland of Sanguisorba-Festucetum comutatae association in the soil surface in the Protected Landscape Area of ���rsk� Hills. Contents of...
Influence of Cultivars and Seed Thermal Treatment on the Development of Fungal Pathogens in Carrot and Onion Plants
Martin Koudela, �en�k Novotn�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1181-1189 | DOI: 10.11118/actaun201664041181
Carrot and onion are vegetables representing an important segment of fresh market. They suffer from serious fungal diseases that can inflict great damage on crops, i.e. alternaria leaf blight, peronospora downy mildew, and botrytis neck rot. The resistance of selected carrot and onion cultivars important for the production of vegetables in the Czech Republic was tested by exposure to targeted infection by the above fungal pathogens. The exposure of eleven carrot cultivars to spores of Alternaria dauci showed that the most resistant and sensitive cultivars were Katrin, Cortina F1, Afalon F1 and Favorit, Tinga, Berlika F1, respectively. A targeted...
The Effect of Hen Breeds on the Egg Response to the Non Destructive Impact
Ivo K�iv�nek, Ladislav M�chal, Luk� Tunka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1191-1198 | DOI: 10.11118/actaun201664041191
The paper deals with the evaluation of the effect of hen breed on the egg response to the non-destructive impact. The eggs of four hen breeds (Leghorn White, Rhode Island Red, Bar Plymouth Rock and Sussex Light) were tested. An experimental system was set up to generate the impact force, measure the response wave signal, and analyse the frequency spectrum in the three direction of loading (sharp end, equator, blunt end). The egg dynamic resonance frequency was obtained through the analysis of the dynamically measured frequency response of an egg excited by light impact of a bar. The results showed that the dominant frequency was significantly affected...
A Study of Hydraulic Resistance of Viscous Bypass Gap in Magnetorheological Damper
Michal Kub�k, Ond�ej Mach��ek, Ivan Maz�rek
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1199-1203 | DOI: 10.11118/actaun201664041199
The paper presents hydraulic resistance of viscous bypass hole in magnetorheological damper. The suitable design of bypass hole is essential for efficient function of MR damper in automotive industry. In the paper analytical hydraulic model of bypass gap is compared with experiments. The commonly used hydraulic model of bypass gap does not agree with experiments.
Reduction of NOx Emission of a Diesel Engine with a Multiple Injection Pump by SCR Catalytic Converter
V�t Marek, Luk� Tunka, Adam Polcar, Du�an Slima��k
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1205-1210 | DOI: 10.11118/actaun201664041205
This paper deals with reduction of NOx-emission of a diesel engine with multiple injection pump by SCR catalytic converter. Main aim of the measurement was the detection of SCR catalyst converter efficiency. Tests were realized at the Research and Development workplace of Zetor Tractor a.s. Used engine was equipped with a multiple injection pump with electromagnetic regulator of a fuel charge. During the experiment selective catalytic reduction and diesel particulate filter were used as an after treatment of harmful pollutants reduction. Testing cycle of the eight-point test was chosen and Non-Road Steady Cycle (NRSC) was maintained according to 97/68/EC...
Propagation of Selected Pear and Quince Rootstocks By Hardwood Cuttings
Tom� Ne�as, Lud�k La�ar, Ivo Ondr�ek, Jan N�m�stek, Jakub L���k, Josef Kosina
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1211-1217 | DOI: 10.11118/actaun201664031211
As long as new rootstocks continue to be developed, there will always the need for new genotypes to be controlled and evaluated. This study involves verification of selected rootstocks with reference to growth, propagation ability and other characteristics. Different rootstocks, different growth stimulators and different kinds of cuttings techniques were adopted for these experiments. Stimulators used for evaluations included: 1 % Racine (2.5 % naphthalene acetic acid - NAA), 0.5 % Rhizopon AA (2.5 % indole-3-butyric acid - IBA) and 0.25 % IBA in 50 % ethanol solution. There were three sets of experiments in all. In Experiment 1, the bases of cuttings...
Site-growth relationship of different short-rotation coppice tree species in southwestern Germany four years after establishment
Kristin Nerlich, Martin Gauder, Frieder Seidl, Klaus Mastel, Jens M�hring, Wilhelm Claupein, Simone Graeff-H�nninger
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1219-1232 | DOI: 10.11118/actaun201664041219
Due to lack of detailed information on the suitability of short rotation coppice (SRC) species for different climatic regions, over four years this study investigated tree growth and susceptibility to pests and diseases of willow (Salix spp.) and poplar (Populus spp.) clones and other tree species like Alnus spp. and Robinia pseudoacacia at four sites located in southwestern Germany. The study was undertaken in order to deduce the kind of tree species recommended for the various site conditions. In 2009, field trials were established at four sites which differ in climate and soil characteristics (Forchheim, Kupferzell, Marbach...
Effect of Farm on Productive and Reproductive Performance in Sows of Prestice Black-pied Pig
Pavel Nevrkla, Eva V�clavkov�, Zden�k Hada�, Pavel Hork�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1233-1237 | DOI: 10.11118/actaun201664041233
The aim of the study was to evaluate productive and reproductive performance of Prestice Black-Pied sows including losses of piglets from birth to weaning in conditions of two farms. The experiment involved one hundred sows of Prestice Black-Pied pig from the 1st to the 7th parity (50 from farm A and 50 from farm B). The evaluation of productive parameters revealed a highly statistically significant difference (P ≤ 0.001) between gilts of the observed farms in percentage of lean meat. Backfat thickness was 0.19 cm lower in gilts from the farm A, which is a very highly statistically significant difference (P ≤ 0.001). The...
The Effect of Limestone and Stabilized Nitrogen Fertilizers Application on Soil pH Value and on the Forage Production of Permanent Grassland
Pavel Ryant, Petr �karpa, Lenka Detvanov�, Lucie Tau�ov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1239-1244 | DOI: 10.11118/actaun201664041239
The changes of soil pH and dry forage yield of permanent grassland after application of dolomitic limestone and stabilized nitrogen fertilizers are described in this paper. The small-plot experiment was located on semi-natural grassland at Bohemian-Moravian Highlands, near village Kameni�ky (Czech Republic), with poor and acidic soil. The experiment was divided into two blocks, within one of whose dolomitic limestone was applied in autumn 2013. In each block, 4 experimental treatments were applied: 1. control (untreated), 2. Urea, 3. Urea with inhibitor of urease, 4. Urea with inhibitor of nitrification. After liming, the pH/CaCl2 soil values...
Protective Effects of α-tocopherol on the Activity and Antioxidant Profile of Bovine Spermatozoa Subjected to Ferrous Ascorbate-Induced Oxidative Stress
Eva Tvrd�, Eva Tu�imov�, Katar�na Zby�ovsk�, Tom� Jambor, Norbert Luk��
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1245-1255 | DOI: 10.11118/actaun201664041245
As spermatozoa are highly vulnerable to oxidative stress development, in vitro antioxidants offer an additional line of defense to the male reproductive system against oxidative insults. α-tocopherol (α-TOC) is the most abundant form of vitamin E identified in the seminal plasma and spermatozoa membranes, being able to terminate numerous oxidative chain reactions causing substantial damage to biomolecules vital for sperm survival. This study was designed to shed more light on the in vitro effects of α-tocopherol with respect to the vitality and intracellular antioxidant profile of bovine spermatozoa subjected to ferrous...
Degradation Processes in Anticorrosive Coatings for Machinery Designed for Fertiliser Application
Ji�� Votava, Vojt�ch Kumb�r, Adam Polcar
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1257-1265 | DOI: 10.11118/actaun201664041257
In agricultural practice, anticorrosion protection of steel components is utterly indispensable. It is of particular importance for machines and devices working in an environment with increased corrosion activity. The aim of the present publication is the analysis of the use of 5 types of anticorrosion protection in machines with increased corrosive stress. These are coating systems based on alkyd and acrylic resins. Anorganic anticorrosion system is represented by a coating created by hot-dip galvanising. A system of duplex protection created by hot-dip galvanising and organic alkyd-urethane coating system will also be examined. The experimental section...
Optimisation of Heat Treatment for Steel Stressed by Abrasive Erosive Degradation
Ji�� Votava, Vojt�ch Kumb�r, Adam Polcar
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1267-1277 | DOI: 10.11118/actaun201664041267
The aim of the present publication is the analysis of refined steels designed for conditions with increased abrasive stress (102Cr6, 54SiCr6, 25CrMo4 and 15230 - does not have DIN equivalent). These include mainly mechanical components used as replaceable parts in machines for tillage, such as plough blades and chisels.The experimental part is focused on the issue of heat treatment of steel materials, which are usually used for the production of machine parts intended for tools designed to withstand abrasive stress. The suitability of individual materials for the production of tools for tillage will be evaluated based on the results of mechanical...
On the Spent Coffee Grounds Biogas Production
Tom� V�t�z, Tom� Koutn�, Martin �otnar, Jan Chovanec
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1279-1282 | DOI: 10.11118/actaun201664041279
Due to the strict legislation currently in use for landfilling, anaerobic digestion has a strong potential as an alternative treatment for biodegradable waste. Coffee is one of the most consumed beverages in the world and spent coffee grounds (SCG) are generated in a considerable amount as a processing waste during making the coffee beverage. Chemical composition of SCG, presence of polysaccharides, proteins, and minerals makes from the SCG substrates with high biotechnological value, which might be used as valuable input material in fermentation process. The methane production ranged from 0.271-0.325 m3/kg dry organic matter.
Short-Term and Long-Term Relationships Between Prices of Imported Oil and Fuel Products in the U. S.
V�clav Adamec
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1285-1293 | DOI: 10.11118/actaun201664041285
In this study, we analyzed a system of five monthly time series integrated I(1): average price of crude oil imported to the U.S. from OPEC countries (Opec), imported oil price from other than OPEC countries (NonOpec) in USD per barrel, average price of regular gasoline in the U.S. (Regular), premium quality gasoline price (Premium) and kerosene price (Kerosene) in U.S. cents per gallon. Cointegration was established by EG test and the series were analyzed by VECM model with lag selected via BIC criterion. Cointegration rank was determined by the Johansen procedure. According to VECM coefficients, prices of...
A New Model for Assessing Human Resources with Using the Business Excellence Model
Davood Barzegari
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1295-1301 | DOI: 10.11118/actaun201664041295
The main objective of this research is to present a model to assess the situation of human resource management.To do this, the Organizational Excellence Model of performance appraisal has been selected among the other models. Thus, based on the criteria of the model, we will present a model to assess the performance of the human resource. Moreover, equipped with the mentioned model, the research will evaluate the existing gap in the human resource management of the studied organization and will offer some suggestions to improve the situations. In current era, the organizations will survive who can be responsible for the needs and wants of their customers...
Weather Risk Management in Agriculture
Martina Bobrikov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1303-1309 | DOI: 10.11118/actaun201664041303
The paper focuses on valuation of a weather derivative with payoffs depending on temperature. We use historical data from the weather station in the Slovak town Ko�ice to obtain unique prices of option contracts in an incomplete market. Numerical examples of prices of some contracts are presented, using the Burn analysis. We provide an example of how a weather contract can be designed to hedge the financial risk of a suboptimal temperature condition. The comparative comparison of the selected option hedging strategies has shown the best results for the producers in agricultural industries who hedges against an unfavourable weather conditions. The results...
Demogeographic Analysis To Support the Optimum Realization of the Strategy of Regional Development in the Administrative District of Municipality of Vala�sk� Mezi����
Vendula Dr�pelov�, Nahanga Verter, Dana H�belov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1311-1323 | DOI: 10.11118/actaun201664041311
Regional development represents the society efforts geared towards reducing regional disparities, optimizing the development and mitigating any social problems. People play a highly significant role that triggers certain demographic development and spatial specifics of demographic indicators, in particular, and regional development, in general. Against this backdrop, this article assesses some demographic indicators in the municipality of Vala�sk� Mezi����. The results from the statistical analysis of spatial and temporal series show that the administrative district of the municipality of Vala�sk� Mezi���� demonstrated (micro) regional differences...
Survey on the Level of Knowledge and Skills of Project Managers in Regional Development
Martina Kope�kov�, Pavel M�chal
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1325-1335 | DOI: 10.11118/actaun201664041325
The level of knowledge and skills of project managers in the field of regional development shows a high level of differentiation, which has an impact on management of (non)investment projects in the given region. For effective addressing problems of regional development is crucial that projects will be processed, handled and managed at a professional level. The paper aims to confirm or disprove the given hypothesis and to identify the knowledge areas affected by the ignorance the most. For this purpose the survey on the level of knowledge and skills of project managers in regional development in NUTS III region in the Czech Republic was conducted....
Public Awareness of the Relation between Nature-friendly Watercourse Modifications and Recreation in Cities
Ivana Lampartov�, Kate�ina Bla�kov�, Kristina Somerl�kov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1337-1344 | DOI: 10.11118/actaun201664041337
The aim of the article is to present the results of a method of public preferences - a questionnaire survey finding an awareness of the relation between the modifications of watercourses and recreation in urban environment. The aquatic ecosystem and the water itself in a landscape are regarded by citizens as a mere source of energy, food, and water used for industry or as a means of transport. However, water elements along with the flora and fauna belonging to this living ecosystem provide a plethora of opportunities for a development of e.g. recreation, tourism, even an entire region. The questionnaire method used has been applied in selected cities...
Evaluation of Effects of Investment Support in the Czech Dairy Industry
Zde�ka N�glov�, Jind�ich �pi�ka, Martin G�rtler
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1345-1351 | DOI: 10.11118/actaun201664041345
The article deals with investment subsidies which were drawn by enterprises of the dairy industry in 2007-2013. It is a subsidy within the Rural Development Programme 2007-2013 and the National subsidies. This article aims to assess whether these subsidies have contributed to higher economic efficiency of enterprises. The impact of investment grants to economic indicators (sales, debt ratio, labour productivity and production consumption) is evaluated. 35 dairy enterprises that drew investment grants, were analyzed in total. According to the results, grants from national sources have a greater impact on the economy of businesses. National subsidies...
New Tool for Visualization of Time Series and Anomalies in Streaming Data
Marek Ot�hal, Olga �t�p�nkov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1353-1364 | DOI: 10.11118/actaun201664041353
A new software tool for simultaneous visualization of multiple time dependent signals, featuring a novel and highly useful combination of capabilities, and published as an open source solution is presented in this paper. The tool is designed to meet the needs of its users who expect lightweight, interactive & intuitive use and ease of deployment in current setups, including live monitoring systems with anomaly detection, highlighting and streaming data processing abilities. The functionality and motivation for our system is derived from various signal analysis applications, our research activities related to design and evaluation of neural network...
The Availability of Food for a Gluten-free Diet and Possibilities at Dining Establishments
Olga Regnerov�, Daniela ��lkov�, Pavla Varva�ovsk�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1365-1372 | DOI: 10.11118/actaun201664041365
The aim of the paper is to evaluate options for customers-consumers with a gluten-free diet (coeliac disease patients) at food establishments on the Czech market. A gluten-free diet is the only treatment for patients with coeliac disease and it significantly affects their health. The availability of food was investigated during February and March 2014 in three types of food operations. These establishments were visited in forty-three urban, rural and non-residential areas, and the availability of food for people with a gluten-free diet was investigated through interviews at 226 facilities. The preferences of the specific group of customers with a gluten-free...
Quality of Public Finance and Economic Growth in the Czech Republic
Irena Szarowsk�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1373-1381 | DOI: 10.11118/actaun201664041373
Quality of public finances belongs to a key policy challenge as its improvement should lead to a long-term economic growth. The aim of the paper is to investigate if the key channels and tools used by the public finance (structure of revenue system, size of the government and composition of expenditure, level and sustainability of fiscal position) affect economic growth in the Czech Republic in the period 1995-2013. The empirical model is based on the methodology of Barro and Sala-i-Martin (2003) and the model of Mankiw et al. (1992) which is adapted to the framework of this study. The results of dynamic regressions suggest that economic growth is...
The Contingency Factors Affecting Management Accounting in Czech Companies
Ladislav �i�ka
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1383-1392 | DOI: 10.11118/actaun201664041383
Management accounting practices and the contingency factors affecting their application were subject of many complex studies, but none of them was carried out in the Czech Republic. That is why the article focuses on practices applied in Czech companies. Four different categories of management accounting practices (cost classifications, operational budgeting, operational performance reporting and strategic management accounting methods) were investigated based on survey data from companies domiciled in the Czech Republic. To get comparable results, respondents of the survey were asked questions developed and used by the other researchers (Henri 2006,...
Innovations' Survival
Jakub Tabas, Michaela Beranov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1393-1399 | DOI: 10.11118/actaun201664041393
Innovations currently represent a tool of maintaining the going concern of a business entity and its competitiveness. However, effects of innovations are not infinite and if an innovation should constantly preserve a life of business entity, it has to be a continual chain of innovations, i.e. continual process. Effective live of a single innovation is limited while the limitation is derived especially from industry.The paper provides the results of research on innovations effects in the financial performance of small and medium-sized enterprises in the Czech Republic. Objective of this paper is to determine the length and intensity of the effects...
Evaluation of the Impacts of Selected Tax Reforms Influencing the Income of Individuals in the Czech Republic
Jana Tepperov�, Jan Pavel
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1401-1407 | DOI: 10.11118/actaun201664041401
Ability to predict the impacts of proposed tax changes is crucial for effective and transparent tax policy. The ex-ante impact evaluation of proposed changes is in the Czech Republic part of the Regulatory Impact Assessment process and assumed effects are published within the reasoning reports to the amendment laws. We use the top-down approach to calculate ex-post the impacts of the most significant changes in personal income tax and contribution on obligatory insurance on public revenues and compare the results with forecasted effects from reasoning reports. We use data for the period of 1994 to 2014 and create three models to quantify the impact...
Identification and Development of Key Talents through Competency Modelling in Agriculture Companies
Lucie Vnou�kov�, Hana Urbancov�, Helena Smolov�
Acta Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(4), 1409-1419 | DOI: 10.11118/actaun201664041409
The necessity of identification of key talents in company is known in all sectors of economy. Therefore the aim of the paper is based on competency analysis to define key factors leading to talent identification and internalization through competency modelling. Paper characterizes areas of necessary competencies on specific job positions in companies. Their targeting on employee and teams in talent management is revealed. The objective is based on analysis of primary survey conducted on 101 agriculture companies. The data were obtained through manager surveys for which a single manager represented the given company. One-dimensional and multi-dimensional...