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Economic profit of ecological farmers in the Czech Republic
organic farming organic agriculture enterprise economic factors costs revenues profit
2014/4/2
This paper is focused on defining the basic factors (economic and non-economic) influencing economic efficiency of organic farmers with the accent being placed on economic factors alone. The aim of th...
Preliminary impacts of LEADER+ approach in the Czech Republic
rural development impacts content analysis LEADER+
2014/4/1
The paper outlines the backgrounds related to the necessity of searching for the new methods of assessing preliminary impacts of the rural development programmes. That is why the content analysis is t...
Assessment of the flood damages on the real estate property in the Czech Republic area
Korytárová J. Hromádka V.
2014/4/1
The problem of floods can be solved by investment activities in the form of the flood protection measures or by the potential liquidation of damages after the flood. In the frame of the solved grant p...
Current social structure of agricultural workers in the Czech Republic
agriculture rural area agricultural workers employment private enterprise
2014/4/1
Although the character of countryside is still changing as a consequence of the historical development, agriculture (farming of the land) always represents one of its essential attributes. The authors...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border Mergers Czech Republic Decisive Day Merger Project Opening Balance Sheet Valuation Report
2010/10/21
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
Budgeting Corporate Governance Management Tools
2010/10/20
The differing opinions of both experts and managers on the application of budgets in the dynamic changing business environment were inspiration for the empirical study that is oriented on the importan...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania
Financial Reporting European Union International Financial Reporting Standards Czech GAAP Lithuanian Business Accounting Standards (LBAS)
2010/10/20
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
Institutional Arrangement of Financial Markets Supervision: The Case of the Czech Republic
Financial markets Financial conglomerates Financial supervision Integration of supervision
2010/10/20
The paper deals with institutional arrangement of financial supervision in the Czech Republic. Financial markets are composed of partial financial segments specialized in individual types of financial...
International Education Standards and their Implementation in the Czech Republic
International Education Standards Chamber of Auditors Union of Accountants
2010/10/20
The aim of the paper is to describe, how International Education Standards prepossessed the changes of two Czech pre-qualification systems, and to evaluate them in the light of the quality enhancement...
Eligibility criteria for less-favoured areas payments in the EU countries and the position of the Czech Republic
less-favoured areas LFA eligibility criteria eligible area LFA payments rural employment Rural Development Program
2014/3/10
The delimitation of less-favoured areas (LFA) on the territorial and the farm level in the EU member states varies in many ways. The Commission emphasizes the unification of criteria on the territoria...
Food industry in the Czech Republic – with regard to labour force development
food industry main economic indicators receipts from sales of own products and services number of employees value added labour productivity from value added labour costs
2014/3/10
The submitted paper analyses the development of food industry in the Czech Republic in 2000–2006, its position (in 2006) and development trends of main economic indicators compared to the development ...
Barriers to the entry into the fruit producing industry in the Czech Republic
branch barrier to entry fruit production economies of scale capital intensity access to distribution channels government policy anticipated retaliatory measures from existing firms
2014/3/10
The contribution is focused on the analysis of barriers to the entry into fruit production. The branch is identified as a fruit growers branch and the threat to new entries in the branch will concern ...
The impact of LFA payments on FADN farms in the Czech Republic
less favoured areas (LFA) Farm Accountancy Data Network (FADN) LFA payments Gross Farm Income Farm Net Value Added Family Farm Income
2014/3/10
This paper analyses the impact of the LFA payments on farms economic results on the basis of the Farm Accountancy Data Network in the Czech Republic. Firstly, the approaches are compared to the struct...
Capitalisation of government support in agricultural land prices in the Czech Republic
land prices agriculture capitalisation public support direct payments
2014/3/10
The recent implementation of the CAP Single Area Payments in the EU New Member States raises the question of whether a quick capitalisation of these payments is expected. Capitalisation of public supp...
Diversification strategy in small and medium size agribusinesses in the Czech Republic – impulses for searching business opportunities
diversification strategy impulses small and medium size business
2014/3/10
Abstract: The paper derives from the working and publication activities from research project “Chances of product diversification on behalf of improvement of competitive advantage in the small and mid...