Abstract: The most planted cover crops in the Czech Republic
are mustard (Sinapis alba) and phacelia (Phacelia tanacetifolia
Benth.). A field trial was executed to evaluate root system size (RSS)
in eight varieties of mustard and five varieties of phacelia on two
locations, in three BBCH phases and in two years. The relationship
between RSS and aboveground biomass was inquired. The root
system was assessed by measuring its electric capacity. Aboveground
mass and root samples to be evaluated by means of a digital image
analysis were recovered in the BBCH phase 70. The yield of
aboveground biomass of mustard was always statistically
significantly higher than that of phacelia. Mustard showed a
statistically significant negative correlation between root length
density (RLD) within 10 cm and aboveground biomass weight (r = -
0.46*). Phacelia featured a statistically significant correlation
between aboveground biomass production and nitrate nitrogen
content in soil (r=0.782**).
Abstract: In this paper, we present a methodology for finding
authoritative researchers by analyzing academic Web sites. We show
a case study in which we concentrate on a set of Czech computer
science departments- Web sites. We analyze the relations between
them via hyperlinks and find the most important ones using several
common ranking algorithms. We then examine the contents of the
research papers present on these sites and determine the most
authoritative Czech authors.
Abstract: One part of the total employee-s reward is apart from basic wages or salary, employee-s benefits and intangible elements also so called contingent (variable) pay. Contingent pay is connected to performance, contribution, capcompetency or skills of individual employees, and to team-s or company-wide performance or to combination of few of the mentioned possibilities. Main aim of this article is to define, based on available information, contingent pay, describe reasons for its implementation and arguments for and against this type of remuneration, but also bring information not only about its extent and level of utilization by organizations of the Czech Republic operating in the field of environmental protection, but also mention their practical experience with this type of remuneration.
Abstract: During last decades is widely discussed the
international harmonization of financial reporting. This
harmonization is also affected by national tax systems in analyzed
countries. This paper provides some evidence on current national tax
systems in selected countries in Central and Eastern Europe. The
linkage of accounting profit as a tax base might decrease the
administrative burden for majority of SMEs, which are the most
important engine of each national economy.
Abstract: This study examines perception of environmental
approach in small and medium-sized enterprises (SMEs) – the
process by which firms integrate environmental concern into
business. Based on a review of the literature, the paper synthesizes
focus on environmental issues with the reflection in a case study in
the Czech Republic. Two themes of corporate environmentalism are
discussed – corporate environmental orientation and corporate
stances toward environmental concerns. It provides theoretical
material on greening organizational culture that is helpful in
understanding the response of contemporary business to
environmental problems. We integrate theoretical predictions with
empirical findings confronted with reality. Scales to measure these
themes are tested in a survey of managers in 229 Czech firms. We
used the process of in-depth questioning. The research question was
derived and answered in the context of the corresponding literature
and conducted research. A case study showed us that environmental
approach is variety different (depending on the size of the firm) in
SMEs sector. The results of the empirical mapping demonstrate
Czech company’s approach to environment and define the problem
areas and pinpoint the main limitation in the expansion of
environmental aspects. We contribute to the debate for recognition of
the particular role of environmental issues in business reality.
Abstract: Olomouc is a unique and complex landmark with
widespread forestation and land use. This research work was
conducted to assess important and complex land use change
trajectories in Olomouc region. Multi-temporal satellite data from
1991, 2001 and 2013 were used to extract land use/cover types by
object oriented classification method. To achieve the objectives, three
different aspects were used: (1) Calculate the quantity of each
transition; (2) Allocate location based landscape pattern (3) Compare
land use/cover evaluation procedure. Land cover change trajectories
shows that 16.69% agriculture, 54.33% forest and 21.98% other areas
(settlement, pasture and water-body) were stable in all three decade.
Approximately 30% of the study area maintained as a same land cove
type from 1991 to 2013. Here broad scale of political and socioeconomic
factors was also affect the rate and direction of landscape
changes. Distance from the settlements was the most important
predictor of land cover change trajectories. This showed that most of
landscape trajectories were caused by socio-economic activities and
mainly led to virtuous change on the ecological environment.
Abstract: The impact assessment in its various forms has
recently become a very important part of policy-making and
legislation in many different countries. Regulatory impact assessment
(RIA) is yet another set of analytical methods deployed in the
legislation of the European Union, of many developed countries as
well as in many developing ones such as Mexico, Malaysia and
Philippines. The aim of this paper is to provide a theoretical
background for economic models in regulatory impact assessment
and an overview of their application especially on the financial
market in the Czech Republic. We found out an inadequate
application of these models, what makes room for further research in
this field.
Abstract: The objective of this article is to discuss the potential
of economic analysis as a tool for identification and evaluation of
corruption in legislative acts. We propose that corruption be
perceived as a risk variable within the legislative process. Therefore
we find it appropriate to employ risk analysis methods, used in
various fields of economics, for the evaluation of corruption in
legislation. Furthermore we propose the incorporation of these
methods into the so called corruption impact assessment (CIA), the
general framework for detection of corruption in legislative acts. The
applications of the risk analysis methods are demonstrated on
examples of implementation of proposed CIA in the Czech Republic.
Abstract: Lack of resources for road infrastructure financing is a
problem that currently affects not only eastern European economies
but also many other countries especially in relation to the impact of
global financial crisis. In this context, we are talking about the socalled
short-investment problem as a result of long-term lack of
investment resources. Based on an analysis of road infrastructure
financing in the Czech Republic this article points out at weaknesses
of current system and proposes a long-term planning methodology
supported by system approach. Within this methodology and using
created system dynamic model the article predicts the development of
short-investment problem in the Country and in reaction on the
downward trend of certain sources the article presents various
scenarios resulting from the change of the structure of financial
sources. In the discussion the article focuses more closely on the
possibility of introduction of tax on vehicles instead of taxes with
declining revenue streams and estimates its approximate price in
relation to reaching various solutions of short-investment in time.
Abstract: The paper deals with the perspectives and possibilities
of "smart solutions" to critical infrastructure protection. It means that
common computer aided technologies are used from the perspective
of new, better protection of selected infrastructure objects. The paper
is focused on the co-product of the Czech Defence Research Project -
ADAPTIV. This project is carrying out by the University of Defence,
Faculty of Economics and Management at the Department of Civil
Protection. The project creates system and technology for adaptive
cybernetic camouflage of armed forces objects, armaments, vehicles
and troops and of mobilization infrastructure. These adaptive
camouflage system and technology will be useful for army tactic
activities protection and for decoys generation also. The fourth
chapter of the paper concerns the possibilities of using the introduced
technology to the protection of selected civil (economically
important), critical infrastructure objects. The aim of this section
is to introduce the scientific capabilities and potential of the
University of Defence research results and solutions for the practice.
Abstract: This article considers with the influence of selected economic indicators for the development of the Zlin region. Development of the region is mainly influenced by business entities which are located in the region, as well as investors who contribute to the development of regions. For the development of the region it is necessary for skilled workers remain in the region and not to leave these skilled workers. The above-mentioned and other factors are affecting the development of each region.
Abstract: The paper deals with quality labels used in the food products market, especially with labels of quality, labels of origin, and labels of organic farming. The aim of the paper is to identify perception of these labels by consumers in the Czech Republic. The first part refers to the definition and specification of food quality labels that are relevant in the Czech Republic. The second part includes the discussion of marketing research results. Data were collected with personal questioning method. Empirical findings on 150 respondents are related to consumer awareness and perception of national and European food quality labels used in the Czech Republic, attitudes to purchases of labelled products, and interest in information regarding the labels. Statistical methods, in the concrete Pearson´s chi-square test of independence, coefficient of contingency, and coefficient of association are used to determinate if significant differences do exist among selected demographic categories of Czech consumers.
Abstract: Business continuity management (BCM) identifies
potential external and internal threats to an organization and their
impacts to business operations. The goal of the article is to identify,
based on the analysis of employee turnover in organizations in the
Czech Republic, the role of personnel planning in BCM. The article
is organized as follows. The first part of the article concentrates on
the theoretical background of the topic. The second part of the article
is dedicated to the evaluation of the outcomes of the survey
conducted (questionnaire survey), focusing on the analysis of
employee turnover in organizations in the Czech Republic. The final
part of the article underlines the role of personnel planning in BCM,
since poor planning of staff needs in an organization can represent
a future threat for business continuity ensuring.
Abstract: Increase in globalization of capital markets brings the
higher requirements on financial information provided for investors
who look for a highly comparable information. Paper deals with the
advantages and limitations of applying International Financial
Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a
greatest limit for full adoption of IFRS shall be acknowledged the
strong connection of continental accounting to tax system and
enormous high administrative burden for IFRS appliers.
Abstract: The paper presents the case study of hazard
identification and sensitivity of potential resource of emergency
water supply as part of the application of methodology classifying
the resources of drinking water for emergency supply of population.
The case study has been carried out on a selected resource of
emergency water supply in one region of the Czech Republic. The
hazard identification and sensitivity of potential resource of
emergency water supply is based on a unique procedure and
developed general registers of selected types of hazards and
sensitivities. The registers have been developed with the help of the
“Fault Tree Analysis” method in combination with the “What if
method”. The identified hazards for the assessed resource include
hailstorms and torrential rains, drought, soil erosion, accidents of
farm machinery, and agricultural production. The developed registers
of hazards and vulnerabilities and a semi-quantitative assessment of
hazards for individual parts of hydrological structure and
technological elements of presented drilled wells are the basis for a
semi-quantitative risk assessment of potential resource of emergency
supply of population and the subsequent classification of such
resource within the system of crisis planning.
Abstract: The paper deals with cartographic visualisation of
results of transport accessibility monitoring with the use of a semiautomated
method of unipolar anamorphosis, developed by the
authors in the GIS environment. The method is based on
transformation of distance in the map to values of a geographical
phenomenon. In the case of time accessibility it is based on
transformation of isochrones converted into the form of concentric
circles, taking into account selected topographic and thematic
elements in the map. The method is most suitable for analyses of
accessibility to or from a centre and for modelling its long-term
context.
The paper provides a detailed analysis of the procedures and
functionality of the method, discussing the issues of coordinates,
transformation, scale and visualisation. It also offers a discussion of
possible problems and inaccuracies. A practical application of the
method is illustrated by previous research results by the authors in
the filed of accessibility in Czechia.
Abstract: The article presents analysis results of maps of
expected subsidence in undermined areas for road repair
management. The analysis was done in the area of Karvina district in
the Czech Republic, including undermined areas with ongoing deep
mining activities or finished deep mining in years 2003 - 2009.
The article discusses the possibilities of local road maintenance
authorities to determine areas that will need most repairs in the future
with limited data available. Using the expected subsidence maps new
map of surface curvature was calculated. Combined with road maps
and historical data about repairs the result came for five main
categories of undermined areas, proving very simple tool for
management.
Abstract: Land degradation is of concern in many countries. People more and more must address the problems associated with the degradation of soil properties due to man. Increasingly, organic soil amendments, such as compost are being examined for their potential use in soil restoration and for preventing soil erosion. In the Czech Republic, compost is the most used to improve soil structure and increase the content of soil organic matter. Land reclamation / restoration is one of the ways to evaluate industrially produced compost because Czech farmers are not willing to use compost as organic fertilizer. The most common use of reclamation substrates in the Czech Republic is for the rehabilitation of landfills and contaminated sites.
This paper deals with the influence of reclamation substrates (RS) with different proportions of compost and sand on selected soil properties–chemical characteristics, nitrogen bioavailability, leaching of mineral nitrogen, respiration activity and plant biomass production. Chemical properties vary proportionally with addition of compost and sand to the control variant (topsoil). The highest differences between the variants were recorded in leaching of mineral nitrogen (varies from 1.36mg dm-3 in C to 9.09mg dm-3). Addition of compost to soil improves conditions for plant growth in comparison with soil alone. However, too high addition of compost may have adverse effects on plant growth. In addition, high proportion of compost increases leaching of mineral N. Therefore, mixture of 70% of soil with 10% of compost and 20% of sand may be recommended as optimal composition of RS.
Abstract: The article is aimed at bringing information on the scope and the level of use of talent management by organizations in one of the Czech Republic regions, in the Moravian-Silesian Region. On the basis of data acquired by a questionnaire survey it has been found out that organizations in the above-mentioned region are implementing the system of talent management on a small scale: this approach is used by 3.8 % of organizations only that is 9 from 237 (100 %) of the approached respondents. The main reasons why this approach is not used is either that organizations have no knowledge of it or there is lack of financial and personnel resources. In the article recommendations suggested by the author can be found for a wider application of talent management in the Czech practice.
Abstract: The article describes a case study on one of Czech
Republic-s manufacturing middle size enterprises (ME), where due to
the European financial crisis, production lines had to be redesigned
and optimized in order to minimize the total costs of the production
of goods. It is considered an optimization problem of minimizing the
total cost of the work load, according to the costs of the possible
locations of the workplaces, with an application of the Greedy
algorithm and a partial analogy to a Set Packing Problem. The
displacement of working tables in a company should be as a one-toone
monotone increasing function in order for the total costs of
production of the goods to be at minimum. We use a heuristic
approach with greedy algorithm for solving this linear optimization
problem, regardless the possible greediness which may appear and
we apply it in a Czech ME.