Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (2024)

This article deals with the Competitive Intelligence perception with the regards of its relation to Business Intelligence concept. In this paper the author makes his own definition of Competitive Intelligence. Author describes his Competitive Intelligence concept based on state intelligence service principles with the difference that author takes in consideration only the usage of legal information sources and legal working methods. The basis for his Competitive Intelligence understanding is kept in comparison of the two different meanings of the word information. Author states for the Competitive Intelligence needs is necessary to understand the word information in not only its own meaning as objective entity, but is it also needed relate this information with receiver (analytics), who is able to interpret the content of the information based on his/her knowledge and experiences. This way the author understands the Competitive Intelligence as a prediction about future external environment situation. Further the author describes the Competitive Intelligence as an application discipline of systems theory. In discussion part is the attention paid to Competitive Intelligence units in advanced industrialized countries, mainly to Competitive Intelligence Center and Innovation Intelligence Center.

Competent management of a company is an important generator of a company value. The aim of the article is to provide detailed academic discussion of the human capital potential and its effects on the value of the company. Attention is paid especially to the definition of the human resources in this context and possible measurability, assuming what can be measured, can be increased. Although the company value can be measured by financial analyses tools, we have in the article moved on to the empirical dimension and provide a theoretical framework of the represented issue. Firstly, we stressed the importance of knowledge in the society of today, secondly, we outlined the indispensability of the intellectual capital for the companies and after that we dealt with the human capital itself, both competences and competencies and their measurability. Based on the partial results, the figure describing the creation of company value was formed; we identified important variables and one of the triggers of these variables.
All findings are supported with the literature review e. g. Andreissen (2004), Boddy (2008), Kubeš, et al. (2004), Marinič (2008), Stewart (1998) and Sullivan (2000).

The project of common facilities is a very important part of the process of land arrangement. It helps to ensure a lot of public functions, for example permeability of landscape, to preserve fertility of soil, to decrease surface outflow and prevention from floods, the protection and production of environment etc. It is essential to ensure sufficient land area to be able to suggest and carry out such plans of common facilities. It will be more and more difficult to ensure this plan due to the fact that the state-owned land is still decreasing. In the areas where the state-owned land still exists, it could be possible to reserve the part of these areas for this objective. This study analyses projects of common facilities in 33 cadastral areas and series of another variable values with the aim to find or to exclude different dependences. It could also help to estimate the extent of reserve areas. The most of examined values did not show any dependence but some of the tested values show the certain dependence.

Zoobenthos of the Fryšávka Rivulet was investigated in the years 2007-2008. Research included also physico-chemical factors of water (temperature, pH, conductivity, oxygen saturation). Altogether, 144 taxa of zoobenthos were determined in the Fryšávka Rivulet: Coelenterata (1 taxon), Turbellaria (1 taxon), Oligochaeta (6 taxa), Hirudinea (1 taxon), Mollusca (5 taxa), Amphipoda (1 taxon), Decapoda (1 taxon), Acari (1 taxon), Ephemeroptera (18 taxa), Plecoptera (18 taxa), Heteroptera (1 taxon), Megaloptera (1 taxon), Planipennia (1 taxon), Trichoptera (36 taxa), Coleoptera (8 taxa), Diptera (44 taxa). Altogether, 76 taxa of zoobenthos were determined in Medlovka brook: Coelenterata (1 taxon), Turbellaria (1 taxon), Oligochaeta (2 taxa), Mollusca (1 taxon), Isopoda (1 taxon), Amphipoda (1 taxon), Acari (1 taxon), Ephemeroptera (14 taxa), Plecoptera (8 taxa), Megaloptera (1 taxon), Trichoptera (17 taxa), Coleoptera (6 taxa), Diptera (22 taxa).
The average abundance of zoobenthos of the Fryšávka Rivulet was 3208 ind.m^-2, the average biomass was 7.5 g.m^-2, respectively. The same values for the Medlovka brook were: abundance 3238 ind.m^-2 and biomass 5.8 g.m^-2. The average value of the saprobic index for the whole Fryšávka Rivulet was 1.25 (oligosaprobity), for the Medlovka brook 1.42 (oligosaprobity).

The paper deals with the marketability of packaged fruit and vegetables, as a new trend of satisfying consumer needs, in connection with selling-culture of stall selling and self-stores sales. It emphasize fact that food have to be wrapped into the quality, health packages, under the conditions of the Act. 477/2001 Coll.
Specific data for the analytical part of this paper was provided by Hortim International Ltd. This company has operate on the Czech market since 1995. Analysis of the economic results confirmes the legitimacy of the sale of packaged fresh fruits and vegetables, but there will be neccesary longer lasting promotion. This fact also confirmed the research of consumer demand, that was made by authors. Determinant for the success sales are these factors: consumer confidence that the packaged products of fruit and vegetables are high quality.

Fluorescence chlorofylu je druh radiace o vlnové délce přibližně 685 nm, která je přirozeně vyzařována rostlinami jako nevyužitá část energie absorbované ze slunečního světla. Její intenzita závisí na mnoha faktorech, jako je stres, výživa, počasí atd. Metody založené na měření fluorescence chlorofylu mají potenciál stát se využitelné pro hodnocení účinnosti herbicidů, fytotoxicity nebo rostlinného stresu. Mouget a Tremblin (2002) uvádějí, že je to metoda nedestruktivní, neinvazivní, rychlá a zároveň velmi citlivá. Používá se ve velké míře k časné detekci abiotického i biotického stresu (vysoká teplota, mráz, sucho, nedostatek živin, infekce, působení herbicidů aj.) (Oukarroum et al., 2007 i Tóth et al., 2007 i Christen et al., 2007) nebo pro hodnocení aktivity antioxidantů či tolerance plodin k chladu (Janda et al., 2005). Současné metody jsou založeny především na subjektivním hodnocení ošetřených rostlin lidskými smysly, což může způsobit určité nepřesnosti.
Dva přístroje pro měření fluorescence chlorofylu byly použity pro měření (FluorCam a ruční přístroj FluorPen) v laboratorních pokusech z let 2007-2009. Herbicid Basagran Super s účinnou látkou bentazon byl testován a hodnocen oběma přístroji pomocí parametru 'kvantový výtěžek fluorescence' (QY), a to ve třech různých dávkách. Plná registrovaná dávka 2,0 l.ha-1 (100%), 1,5 l.ha-1 (75%) a 1,0 l.ha-1 (50%). Ošetřené pokusné rostliny laskavce ohnutého (Amaranthus retroflexus) byly měřeny pomocí obou přístrojů v 0, 1, 2, 3, 6, 9 a 15 dní po aplikaci herbicidu (DAT) a výsledky byly porovnány se subjektivní hodnocením a růstovými parametry.
Získané výsledky ukázaly, že vliv bentazonu jsou schopny změřit oba přístroje a hodnoty byly statisticky průkazně odlišné od kontroly. Pomocí měření QY můžeme také zaznamenat účinek herbicidu dříve než jakýmkoli jiným růstovým parametrem či subjektivním hodnocením (u obou přístrojů a všech dávek), a to již ve stejný den, kdy byla provedena aplikace. Hodnocení jednotlivých dávek bentazonu měřením QY přístrojem FluorCam ukázalo statisticky průkazné rozdíly po 15 dnech od aplikace pro plnou dávku (2,0 l.ha-1) ve srovnání s dávkami 1,5 l.ha-1 (75%) a 1,0 l.ha-1 (50%). Pro subjektivní hodnocení byly zjištěny statisticky průkazné rozdíly 100% dávky od kontroly ve všech termínech měření (1-15 dnů po aplikaci), s výjimkou dne provedení aplikace. Regenerace rostlin byla pozorována u všech dávek v důsledku nedostatečného zasažení především mladých vyrůstajících listů. K tomuto jevu došlo šest dní po aplikaci u dávky 2,0 l. l.ha-1 (100%) a devět dní u dávek 1,5 l.ha-1 (75%) a 1,0 l.ha-1 (50%). Rozdíl hodnot QY použitých přístrojů byl v průměru 0,070 pro kontrolu, 0,166 pro dávku 2,0 l.ha-1 (100%) a 0,119 pro všechny naměřené hodnoty (průměrné hodnoty QY byly vyšší u přístroje FluorCam). Tyto rozdíly však byly statisticky neprůkazné.

The paper aims to fill in the gap in effective interpretation of the results obtained when systemizing the marketing data by cluster analysis. The graphic visualization of the cluster analysis results is developed in the way the marketing information can be more easily readable and interpretable. Using the primary research data concerning decision making process of consumer when purchasing groceries, the systemization of consumers using hierarchical cluster analysis is performed for several sets of consumers' characteristics and for each case the graphic visualization is developed. The graphical information is interpreted and the marketing impacts of the results obtained by the cluster analysis and presented by the visualization are discussed. Range of possible applications of the procedure constructed encompasses also other spheres of primary and secondary marketing research and generally is useful for the effective analyses of various statistical surveys.

Currently innovations are necessary elements of economic growth and competitiveness of companies as well as they are necessary elements of global sustainable development. Even though it is possible to find a wide rouge of definitions of innovation but every one of them is based on different requirements. The aim of submitted article is to compare different approaches to definition of the content of innovation. The authors compare various definitions here and by use of analysis and synthesis, they determine important common elements which are possible to be found in various forms in a number of existing definitions. Then, these elements are compiled into own definition of the content of the term innovation.

The aim of the study was the evaluation of the growth of the lambs crossbreeds of Romanov breed (RO), Suffolk (SF) and Charollais (CH) reared on the organic sheep farm in Kuklík. Following genotypes and effects were evaluated: CH × RO: n = 10, RO: n = 37, RO × (SF × RO): n = 12, SF × (SF × RO): n = 11 and SF × RO: n = 64, sex (males: n = 79, females: n = 55), litter size (singles: n = 16, twins: n = 55, triples and multipath (n = 63) and season of rearing of lambs (winter: n = 84, summer: n = 50). The crossbreeds had a significant effect on all live weights (LWs) and daily gains (DGs) under study. The highest DGs in all periods were found in SF × (SF × RO), whilst the DG from birth till 100 days of age (DG 0-100) was in this group 0.213 kg. The lowest DGs in all periods were found in SF × RO, whilst DG 0-100 was in this group 0.181 kg. The sex had not a significant effect on all DGs and LWs. However in all periods were found higher DGs in males. The litter size had a significant effect on all DGs and LWs. The highest DG 0-100 was found in singles, whilst the triples had higher DG 0-100 than twins (0.184 vs 0.176 kg) The season had not a significant effect on live birth weight. On the other hand this factor had a significant effect on all growth parameters. In all periods were found higher DGs in lambs reared in summer, whereas the DG 0-100 in this group of lambs was 0.223 kg.

There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.
The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee) notices the subject of leasing in his assests and correlationally with obligation. After that the subject of leasing can be amortized. Argument for this way of billing is the fact, that the tenant (leasee) obtaines economic gain from use of the subject of leasing during its essential economic lifetime. For it the tenant (leasee) has to pay an amount that is about equal to real value and financial costs.
The companies recording leasing according to czech legal form this fact do not record in accounting so value of their assests and obligations is lower than their actual (true) value. This procedure disfigures financial indicators to be important for review of financial situation of company according to International accounting standards
Because financial leasing is the most favourite form of leasing relation, the aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.

One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The transactions between these persons should be assessed at their arm's length price in according the arm's length principle - international accepted standard - as the price which would have been agreed between unrelated parties in free market conditions.
This paper is focused on the tranfer pricing rules used in particular EU Member States so as if EU Member States apply the arm's length principle, define the related persons, apply recommendations of the OECD Guidelines, use the transfer pricing methods, require TP Documentation, exercise specific transfer pricing audit or impose specific penalties and apply APAs.
Transfer pricing rules should prevent taxpayers from shifting income to related person organized in tax havens or in countries where they enjoy some special tax benefit.

Heavy clay soils that are normally resistant to wind erosion, from study site Ostrožská Nová Ves situated in the foothills of the Bílé Karpaty Mountains, Czech Republic, were a subject of laboratory analyses. The analyses should found out the influence of overwinter processes on disruption of soil aggregates and thus reason of vulnerability to soil loss by wind. Two overwinter processes were observed - freezing and thawing, and freeze-drying of the soil. Both processes have indicated the increasing of erodible fraction in dependence of water content of analysed soils. Exposed frozen clay soils that freeze-dries during the winter in the foothills of Bílé Karpaty, leaves soils highly erodible in late winter and early spring.

This study was conducted in Jawi and East Belesa districts of the Amhara National Regional State in Ethiopia. It has an objective of describing the vegetation structure in relation to different environmental factors in general and Boswellia papyrifera, which is economically important species in particular. Vegetation data were collected in both sites (Mosebit and Hamusit) using plots of 50 m x 50 m (0.25 ha). In total 15 sample plots were set up. In each plot, all trees with DBH (Diameter at Breast Height), i.e. at 1.3 m above the ground were measured using caliper. In each major plot four subplots (4 m × 4 m) were established. Tree height measured using Hypsometer (Vertex III). Data's on different environmental variables (slope, aspect and altitude) of each plot were also taken respectively using laser rangefinder Impulse 200 Standard, an electronic compass Map-Star Module II and GPS Juno™ ST handheld (Trimble, USA). A total of 58 woody species belonging to 22 families were identified from both sites. A total of 241 trees/ha and 292 trees/ha were found in Mosebit and Hamusit study sites, respectively. The seedling density result indicates 3656 seedlings/ha and 2469 seedlings/ha in Mosebit and Hamusit study areas, respectively. The density of Boswellia Papyrifera, which is economically important species were 140 and 127 tree/ha in Mosebit, and Hamusit study areas, respectively. The relative density of different tree species in different height and diameter classes were determined by altitude, aspect, and gradient of the study areas. The study result concludes that distribution of the species, relative density, height class and diameter class of species in the two sites is dependent on environmental factors. Finally, the findings indicate that the two woodlands harbor, economically important tree species. Therefore, giving due attention in conserving these wood lands is important from ecological, economical and conservation point of view.

Image segmentation is fundamental prerequisite for new satellite images interpretation methods. GIS GRASS provides segmentation tools enabling global image segmentation only. We designed procedure enabling local segmentation using existing GRASS tools and segmentation algorithm based on region growing that we developed with C++. This algorithm applies mathematical morphology operators to output segments, too. Principial aim of the project is creation of useful input for differentiation of base land cover classes in panchromatic high-resolution satellite image (or historical aerial photographs for example).

Educated university graduates are demanded by employers. Requirements of employers on graduates are high; most required are communication skills, decision-making skills, problem solution skills. Very often demand is graduates' willingness to further education, knowledge of foreign languages. The paper describes the opinions of students of Faculty of agronomics and Faculty of business and economics MUAF in Brno on the possibilities to deepen selected skills. Students of both faculties realize the necessity of further training. More than 96% of students consider the knowledge of foreign languages to be very important and prefer teaching grammar and conversation. Students evaluated the quality of teaching foreign languages at MZLU in Brno, too. Almost 40% of students of Faculty of agronomics and 70% of students of the Faculty of business and economics consider the teaching of foreign languages as insufficient. These negative views were probably influenced by a small extent of teaching languages during their studies. Communication skills represent another significant factor, and students evaluated the possibility to develop these skills, as well. 50% of respondents from the Faculty of agronomics evaluate these skills as necessary for practice and positively evaluate the development of these skills within teaching at MUAF in Brno. Positive evaluation of communication skills development was also found nearly in three quarters of respondents from Faculty of business and economics.

Nowadays, eLearning standards' support within eLearning systems is much discussed problem. In this problem domain especially the reference model SCORM must be considered. This de-facto standard is a package of common standards and specifications used for the standardization of eLearning activities as eLearning content preparation, using e-course, communication etc.
Implementation of standards itself is a process with great difficulty and time requests. Interesting and considerable approach to this problem is dividing all the process into several standalone and isolated steps focused on the individual segments of standards. This concept, in the paper described as 4-tier model of eLearning standards' implementation, principally based upon the SCORM model enables sequential implementation of support for standards of eLearning metadata, eLearning content and also communication and navigation in e-courses. This possibility leads to portability and independence of result e-content. Discuss concept is a framework for standardization within eLearning subsystem of University Information System at Mendel University in Brno.

Conversion success of pond-reared zander (Sander lucioperca) fry was evaluated using three different converting methods: direct conversion to dry feed (Bio-Optimal Start 0.8 mm; variant A), three-day application of semimoist feeding mixture on the base of fish (variant B) and three-day application of semimoist mixture + three-day co-feeding of semimoist mixture and dry feed (variant C). Two replicates per treatment were applied. These three methods were evaluated regarding specific growth rate (SGR), condition coefficient (K), survival and cannibalism. Mean initial total length (TL) of fish was 35.22 ± 2.15 mm and mean individual weight (w) was 0.31 ± 0.05 g. There were 600 individuals in each circular tank. The initial stock density was 2 fish.l^-1. Fish survival during a 14-day period of rearing ranged from 34.33 % (variant C) to 50.33 % (variant A). Significantly (P < 0.05) better conversion performance was achieved with variants A and B than with the variant C regarding all parameters.