Template-Type: ReDIF-Article 1.0 Author-Name: Viktor Vojtko Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Roberto Bergami Author-Workplace-Name: Victoria University, Melbourne Author-Name: Annamarie Schuller Author-Workplace-Name: Chisholm Institute, Melbourne Author-Name: Lucie Tichá Author-Workplace-Name: University of South Bohemia in České Budějovice Title: University teachers of economic disciplines and practice - a needed synergy? Title: PEDAGOGOVÉ EKONOMICKÝCH DISCIPLÍN NA VYSOKÝCH ŠKOLÁCH A PRAXE - NUTNÁ SYNERGIE? Abstract: This article reports on an exploratory study, conducted at a number of universities in the Czech Republic during 2008-09, on the perception of the value of industry placement for academics in economic disciplines. An industry placement requires an academic to be seconded to a relevant industry host organisation for a predetermined period of time to undertake agreed-to specific tasks.The main aims of this study were to gather information about the perceptions that Czech academics would place on an industry placement experience, and to test validity of a theoretical model of teacher placement in industry which is based on communities of practice as described by Lave and Wenger.The results suggest that the Czech academics would like to undertake such placements and the model of teacher placement in industry is relevant for the Czech environment and should be investigated further. Also, the model could be used for policy recommendations on various levels - for tertiary education reform preparations, university officials and industry. Keywords: university teacher, industry placement, professional development, community of practice Journal: Acta Universitatis Bohemiae Meridionalis Pages: 7-15 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.034 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.034.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.034.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0001.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:7-15 Template-Type: ReDIF-Article 1.0 Author-Name: Milan Jílek Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Fiscal decentralization ratios in Czech Republic Title: MÍRA FISKÁLNÍ DECENTRALIZACE V ČR Abstract: The paper deals with the issue of fiscal decentralization in Czech Republic. The purpose of the paper is to measure the fiscal decentralization in Czech Republic in both aspects, the current state and recent progress, by comparing results with OECD-Europe unitary countries and CEE countries. The paper compares standard and modified decentralization ratios in time and geographically, using the IMF Government Financial Statistics and OECD Revenue Statistics data. The analysis shows that though the expenditure decentralization in Czech Republic is quite high, the degree of revenue and tax decentralization is low. This result is supported also by the comparison with OECD-Europe unitary countries average. After comparing the results with CEE countries average, we can see similar or higher degree of expenditure and revenue decentralization. Within years 1999 to 2008 Czech Republic showed a general tendency of expenditure and revenue decentralization to grow. However, after considering the conditionality of grants allocated to sub-central government, one can see a stagnation of expenditure decentralization. When the degree of taxing power of sub-central governments is considered, the decline of revenue decentralization and stagnation of tax autonomy can be seen. Classification-JEL: H70,H71 Keywords: Fiscal Decentralization, Local Government Revenue and Expenditure, Tax autonomy, Czech Republic Journal: Acta Universitatis Bohemiae Meridionalis Pages: 17-26 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.035 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.035.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.035.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0002.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:17-26 Template-Type: ReDIF-Article 1.0 Author-Name: Libuše Svatošová Author-Workplace-Name: Czech University of Life Sciences Prague Title: Comparation of demographic development in Czech and Slovak Republic Title: KOMPARACE DEMOGRAFICKÉHO VÝVOJE V ČESKÉ A SLOVENSKÉ REPUBLICE Abstract: A demographic development of advanced countries is characterized by worsening of the age structure and population aging. Similar trends show themselves also in the Czech and Slovak Republics. Owing to political and economic changes in both the states, there were also changes in a population lifestyle, marriages are closed later and thereby an mothers' age in a their first child birth increases, a number of children in a family decreases, and at the same time a lifespan increases. The paper deals with an evaluation and comparison of demographic development in the Czech and Slovak Republics with an aim to find common and different characters of this development. Subsequently, a comparison with a demographic situation in frame of the European Union countries is carried out.The paper was worked out in frame of a solution of the research intention of MŠMT - MSM 6046070906, the phase 6.2.1 "Modeling and prognostication of development of decisive indicators of economic and social development in CR and in the context with the EU". Keywords: demographic development, age structure, trends of development, statistical methods Journal: Acta Universitatis Bohemiae Meridionalis Pages: 27-32 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.036 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.036.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.036.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0003.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:27-32 Template-Type: ReDIF-Article 1.0 Author-Name: Jana Friebelová Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Ludvík Friebel Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Evaluation of regions of the Czech Republic with the DEA method Title: HODNOCENÍ KRAJŮ ČESKÉ REPUBLIKY METODOU DEA Abstract: This article deals with an evaluation of the regions of the Czech Republic according to selected criteria. The evaluation was realized using the Data Envelopment Analysis (DEA) for the periods 2004-2007. Both macroeconomic and demographic indicators were included in the model. Except the evaluation, the paper also presents recommendations for possible improvements of the criteria values of the particular regions. Progression of regions within the selected years was assessed with Malmquist index. Keywords: Data envelopment analysis (DEA), efficiency, Malmquist index, criterion Journal: Acta Universitatis Bohemiae Meridionalis Pages: 33-38 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.037 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.037.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.037.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0004.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:33-38 Template-Type: ReDIF-Article 1.0 Author-Name: Pavla Řehořová Author-Workplace-Name: Technical University of Liberec Title: Dependence analysis of required financial means of czech municipalities on population Title: ANALÝZA ZÁVISLOSTI POŽADOVANÝCH FINANČNÍCH PROSTŘEDKŮ ČESKÝCH OBCÍ NA POČTU OBYVATEL Abstract: This article is devoted to the analysis of dependence of total required financial means of Czech municipalities necessary for solving all current problems based on population, let us say on required CZK per person within the municipalities. This analysis was realized within the research and development project WD-30-07-1 "Innovation Approach to Analysis of Disparities on Regional Level". Within this Faculty of Economics (TUL) project a full-area questionnaire survey was performed, i. e. all 6,249 Czech municipalities were addressed. The return of questionnaires was cca 22 %. On the basis of incoming answers the above mentioned analysis of dependence was made. We talk only about a fragment of the obtained data which was processed in this way. Other members of the project team are engaged in working on new data all the time. At the beginning of this article there is basic data of WD research mentioned, then a description of dependence analysis follows (with definition of dependent (y) and independent (x) variables, i. e. x = total required financial means of Czech municipalities necessary for solving of all current problems, y = required CZK per person of the municipalities). By means of variance analysis the dependence of those variables is proved. Then the volume of this dependence (via determination ratio) is measured, and the table of confidence intervals and groups (i. e. individual regions) was illustrated. At the close all ascertained results are summarized, i. e. not so strong dependence of mentioned (y and x) variables. Keywords: municipality, region, disparities, hypothesis testing, determination ratio Journal: Acta Universitatis Bohemiae Meridionalis Pages: 39-43 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.038 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.038.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.038.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0005.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:39-43 Template-Type: ReDIF-Article 1.0 Author-Name: Ivana Faltová Leitmanová Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Eva Cudlínová Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Milan Jílek Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Renata Klufová Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Ladislav Rolínek Author-Workplace-Name: University of South Bohemia in České Budějovice Title: The definition of rural area as a primary solution of its adequate development Title: VYMEZENÍ VENKOVA JAKO PRIMÁRNÍ VÝCHODISKO PRO ADEKVÁTNÍ ŘEŠENÍ JEHO ROZVOJE Abstract: The realistic approach to the rural development requires primarily a consensual definition of a rural area. The selection of tools to be applied and measures to be taken to influence rural areas as well as the setting up the institutional framework would be difficult without defining the object of interest. The adequate definition of rural areas is therefore one of essential prerequisites for the effective resource allocation within the rural development policy. Keywords: Rural area, regional development Journal: Acta Universitatis Bohemiae Meridionalis Pages: 45-56 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.039 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.039.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.039.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0006.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:45-56 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Čermáková Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Monika Losenická Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Evaluation of the quality of life in LFA villages in the region of Nové Hrady Title: HODNOCENÍ KVALITY ŽIVOTA V LFA OBCÍCH NOVOHRADSKA Abstract: In the article the subjective evaluation of the quality of life in the LFA villages in the region of Nové Hrady is analysed. The research proved that women regard their lives as harder, while men evaluate their lives as good. An association exists between the level of education of the respondents and how they evaluate the quality of their lives. Complex evaluation of indicators of life clearly defined two groups of people: a group of satisfied and tolerant inhabitants and a group of unsatisfied inhabitants. Both groups, however, agree on the availability of financial services in the LFA villages is bad. Almost 45 % inhabitants feel their village economic weakness. Complex evaluation of reasons of economic weakness clearly defined three groups of people. First, most numerous group, we can specify as a group of active, thinking inhabitants, which think about reasons of economic weakness and want to their village help. Second, also numerous group, is a group of apathetic inhabitants, which aren't in problems of their village interested. The third group is a group of radicals, which see reasons of economic weakness only in a small number of university students and in a big number of inhabitants in after - productive age. Local councillors evaluated the importance of finance resources, too. Surprisingly, they evaluate as very important own resources and as irrelevant or not too much important European funds. Keywords: the region of Nové Hrady, LFA villages, sustainable life, statistical analyses in contingent tables, methods of cluster analysis Journal: Acta Universitatis Bohemiae Meridionalis Pages: 57-68 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.040 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.040.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.040.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0007.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:57-68 Template-Type: ReDIF-Article 1.0 Author-Name: Pavla Varvažovská Author-Workplace-Name: Czech University of Life Sciences Prague Title: Participation of non-profit organizations in the area of social services in the monitored region Title: PARTICIPACE NEZISKOVÝCH ORGANIZACÍ V OBLASTI SOCIÁLNÍCH SLUŽEB V SLEDOVANÉM REGIONU Abstract: Non-governmental non-profit organizations are significant actors in the sphere of social services nowadays. The goal of this thesis is to prove that non-government non-profit organizations working in the sphere of social services are progressively being professionalized, reaching the same level as the state authorities in this sphere, and becoming significant and irreplaceable subjects especially for the users of their services. Keywords: Non-governmental not-for-profit organization, social services, quality standards of social services, community planning Journal: Acta Universitatis Bohemiae Meridionalis Pages: 69-78 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.041 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.041.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.041.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0008.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:69-78 Template-Type: ReDIF-Article 1.0 Author-Name: Jindřiška Kouřilová Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Darja Holátová Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Sustainable and rural development policy in the context of human resources Title: TRVALE UDRŽITELNÝ ROZVOJ A POLITIKA ROZVOJE VENKOVA V KONTEXTU LIDSKÝCH ZDROJŮ Abstract: Policy of Rural Area is playing an important role in helping to meet the economic, social and environmental challenges. The actions supported available are concentrated on promoting sustainable growth, competitiveness and employment. It is necessary to create more and better jobs for participation more people into employment or entrepreneurial activity so as not to leave rural areas. Eco - farmers in LFA are very important part of sustainable development of rural areas. Important position of institutions in both the central and local, they are able to manage these processes. Keywords: Sustainable development, Rural Development Policy, Human resources, Eco-farmers in LFA, institutions Journal: Acta Universitatis Bohemiae Meridionalis Pages: 79-85 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.042 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.042.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.042.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0009.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:79-85 Template-Type: ReDIF-Article 1.0 Author-Name: Jiří Alina Author-Workplace-Name: University of South Bohemia in České Budějovice Title: The individual car transportation and its aspects Title: INDIVIDUÁLNÍ AUTOMOBILOVÁ DOPRAVA A JEJÍ ASPEKTY Abstract: Automobile transport is integral part of everyday modern live. On the other hand all the time bigger quantity of cars on roads and motorways slows down the transport speed, road are overloaded, congested, thereby human mobility holds down. Last but not least heavy traffic bears much bad influence above all for environment and landscape. On that ground it's needed to analyze individual car transport, its aspects, usage and problems. Consequences, which have been found from research, are in many cases alarming. Keywords: individual car transport, research, impacts Journal: Acta Universitatis Bohemiae Meridionalis Pages: 87-92 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.043 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.043.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.043.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0010.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:87-92 Template-Type: ReDIF-Article 1.0 Author-Name: Ladislav Beránek Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Radim Remeš Author-Workplace-Name: University of South Bohemia in České Budějovice Title: The proposal of software development and acquisition metrics based on ISO/IEC 27001 standard Abstract: The implementation and operation of efficient information security management systems (ISMS) according to the ISO/IEC 27001 standard involves a number of steps, among others implementation and operation of appropriate processes, policies and objectives. The crucial issue is the correct definition of the metrics for measurement of the effectiveness of established processes and established controls. The paper describes some practical metrics for ISMS processes review but primarily deals with the metrics for the security category "Security in development and support processes" from the security control clause "Information systems acquisition, development and maintenance processes" (ISO/IEC 27001, ISO/IEC 27002). Judged by the authors' research and experience, organizations often concentrate mainly on other security categories (Correct processing in application, Cryptographic controls, Security of system files) from the security control clause "Information systems acquisition, development and maintenance processes" (ISO/IEC 27001, ISO/IEC 27002). The aim of this paper is to refocus on the necessity to define appropriate metrics for all processes (controls) corresponding to the "Information systems acquisition, development and maintenance" security clause. Keywords: Security metrics, information security, ISO 27001, ISMS, software development Journal: Acta Universitatis Bohemiae Meridionalis Pages: 93-98 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.044 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.044.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.044.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0011.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:93-98 Template-Type: ReDIF-Article 1.0 Author-Name: Petr Řehoř Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: J. Urbánková Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Teamwork Title: POJETÍ TÝMOVÉ SPOLUPRÁCE Abstract: Teamwork is nowadays one from the basic important factors of each of company. Creation of functional team is long - term procedure based on reciprocal cognition, authority, balanced relations and unity in goals that wants reach. Paper translates to readers the basic information about creation and lead teams in real company. Keywords: team, cooperation, lead, communication, questionnaire inquiry Journal: Acta Universitatis Bohemiae Meridionalis Pages: 99-102 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.045 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.045.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.045.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0012.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:99-102 Template-Type: ReDIF-Article 1.0 Author-Name: Vít Mejda Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Drahoš Vaněček Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Dispatch management in a logistic firm Title: DISPEČERSKÉ ŘÍZENÍ V LOGISTICKÉ FIRMĚ Abstract: Operational Management is used on the lowest level of management. It deals with planning, organizing the tasks, their control and removing defects. But specialized transportation firms use so called dispatch management for the truck fleet. This term used in contemporary firms should imply not only above mentioned activities, but it emphasizes also more demanding activities. Each dispatcher has to ensure new orders for assigned trucks, appoint places for loading, unloading, select the best route, parking sites etc. with respect to the lowest costs and legal regulations in international transportation. The paper is oriented on the company ČSAD Jihotrans, a.s., which operates 120 trucks in most of European states. Keywords: Truck transport, Dispatch management, Legal regulation in transportation, Information system, Communication system Journal: Acta Universitatis Bohemiae Meridionalis Pages: 103-110 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.046 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.046.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.046.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0013.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:103-110 Template-Type: ReDIF-Article 1.0 Author-Name: Jaroslava Smolová Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Analysis of metrics used for storage process evaluation Title: ANALÝZA UKAZATELŮ POUŽÍVANÝCH PRO HODNOCENÍ PROCESU SKLADOVÁNÍ Abstract: Paper is focused on logistic metrics used for checking of storage process effectiveness, and using of chosen metrics for logistic controlling and benchmarking. The paper deals with information received from the research conducted in 189 enterprises in 2007-2009. The enterprises represent food processing industry, production of consumer goods, industrial production, building industry and carriers.This paper is one of the solutions of grant research GAJU Nr. 073/08/H Application of fuzzy logic methods in logistic controlling and benchmarking. Keywords: Supply Chain Management, Logistics Metrics, Storage Journal: Acta Universitatis Bohemiae Meridionalis Pages: 111-118 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.047 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.047.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.047.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0014.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:111-118 Template-Type: ReDIF-Article 1.0 Author-Name: Liběna Kantnerová Author-Workplace-Name: University of South Bohemia in České Budějovice Title: The most often screened criterions in questionnaire research Title: NEJČASTĚJI SLEDOVANÁ KRITERIA V PODNICÍCH SLEDOVANÝCH V DOTAZNÍKOVÉM ŠETŘENÍ Abstract: The paper shows results of the first phase of research for the thesis on monitored logistic criterions. The offer of criterions was satisfactory for the most of companies. On the contrary, a great deal of companies screened only part of them. Only some companies stated that they use some additional criterions, which were not included in the offer of the questionnaire. It can be a proof that there is no use of logistic criterions (especially in value criterions) in the work experience in the most of companies. Keywords: criterions, monitoring, consumer, value Journal: Acta Universitatis Bohemiae Meridionalis Pages: 119-124 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.048 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.048.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.048.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0015.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:119-124 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Pech Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Olga Jodlová Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Strategy of small and medium enterprises Title: STRATEGIE MALÝCH A STŘEDNÍCH FIREM Abstract: The paper deals with strategies of small and medium sized enterprises, which are searching for its unique competitive advantage. Research is classified into three domains of strategic management: strategy, vision and process rating. The content of paper is focused on tangible strategies of chosen firms, which are described in case studies. Results are based on research project No. 2E06044 "Managerial audit as a support tool for sustainable development of SMEs" sponsored by National Program of research II Ministry of education. Keywords: strategic management, strategy, processes, small and medium enterprises Journal: Acta Universitatis Bohemiae Meridionalis Pages: 125-133 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.049 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.049.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.049.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0016.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:125-133 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Maršík Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Daniel Kopta Author-Workplace-Name: University of South Bohemia in České Budějovice Author-Name: Petr Zeman Author-Workplace-Name: University of South Bohemia in České Budějovice Title: Analysis of trends of long-term property holding, its use and impact of achieving economic result Title: ANALÝZA VÝVOJE DLOUHODOBÉHO MAJETKU ZEMĚDĚLSKÝCH PODNIKŮ, JEHO VYUŽITÍ A VLIV NA DOSAHOVANÝ HOSPODÁŘSKÝ VÝSLEDEK Abstract: In the present article are presented the results of analysis of the evolution of long-term property holdings and its use. For the purpos of the investigation was a sample of farms divided into categories according to altitude. The survey shows increase in value of assets in all categories. This increase is most pronounced for firms that manage at lower altitudes. The difference is also in the structure of the newly acquired property. In marginal areas constitute the majority of newly acquired assets current assets. For all observed categories it is evident, that there is the growing proportion of independent movable assets, land and production units of permanent crops and falling the share of buildings and the value of the basic herd. During the reference period was not a significant trend in changing the use of long-term assets. Fund's efficiency, however, shows the of high variability. Given the demonstrated change in the relative age of the long-term property, we regarded, that value of fund's efficiency should be determined alternatively through the value of assets in gross prices. The parameters this obtained shows, particularly in producing areas, occurs the transition to a fund intensive type of farming. Comparing sources of long-term sources and long-term assets can be said, that the dynamics of growth of long-term resources is more pronounced. This leads to an increase in nett working capital and higher financial stability. Positive is the high proportion of assets financed through retained earnings. It failed to demonstrate a working hypothesis of increased success of business with lower relative age of property. The contribution is part of the research project MSM 6007665806. Keywords: long-time assets, fund's efficiency, investment, agriculture Journal: Acta Universitatis Bohemiae Meridionalis Pages: 135-143 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.050 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.050.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.050.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0017.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:135-143 Template-Type: ReDIF-Article 1.0 Author-Name: Lenka Hudáková Stašová Author-Workplace-Name: The Technical University of Košice Title: Costs in the agricultural enterprises in connection with controlling system Title: NÁKLADY V POĽNOHOSPODÁRSKYCH PODNIKOCH VO VÄZBE NA SYSTÉM CONTROLLINGU Abstract: We analyse the development of total own costs in two formed sets of agricultural enterprises in this paper. We compare the analysis in both sets and we specify an important problem which results from the analysis - high total own costs. We propose the alternative of the allocation precising of total own costs for products by using the Activity Based Costing Method instead of traditional calculation methods own costs. The principle of this Method lies in double-stage allocation of the own costs, which will enable to identify the hidden reserves and to improve the enterprise efficiency. Keywords: overhead costs, calculation, Activity Based Costing Journal: Acta Universitatis Bohemiae Meridionalis Pages: 145-154 Volume: 12 Issue: 3 Year: 2009 DOI: 10.32725/acta.2009.051 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.051.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2009.051.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-200903-0018.txt Handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:145-154