The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial dif - ferences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one's own production and in the possibility to consider the costs of disposal of assets. The subsequent ex - penses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenan- ce. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.
{"title":"Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards","authors":"P. Svoboda","doi":"10.17221/927-AGRICECON","DOIUrl":"https://doi.org/10.17221/927-AGRICECON","url":null,"abstract":"The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial dif - ferences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one's own production and in the possibility to consider the costs of disposal of assets. The subsequent ex - penses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenan- ce. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.","PeriodicalId":48961,"journal":{"name":"Agricultural Economics-Zemedelska Ekonomika","volume":"221 1","pages":"466-474"},"PeriodicalIF":2.2,"publicationDate":"2018-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90743317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper compares two Taiwanese high-tech enterprises, Acer and Trend Micro, which choose different inter - national brand marketing strategies due to the diverse managing types and product characteristics. The hardware products and business software sold by Acer and Trend Micro are discussed to reveal their international brand development and marketing strategy. The research findings can be provided for different enterprises for decision-making when they consider their internationalization and brand strategy.
{"title":"International brand strategy of Taiwanese hi-tech enterprises","authors":"J. Tsai, H. Hung","doi":"10.17221/903-AGRICECON","DOIUrl":"https://doi.org/10.17221/903-AGRICECON","url":null,"abstract":"This paper compares two Taiwanese high-tech enterprises, Acer and Trend Micro, which choose different inter - national brand marketing strategies due to the diverse managing types and product characteristics. The hardware products and business software sold by Acer and Trend Micro are discussed to reveal their international brand development and marketing strategy. The research findings can be provided for different enterprises for decision-making when they consider their internationalization and brand strategy.","PeriodicalId":48961,"journal":{"name":"Agricultural Economics-Zemedelska Ekonomika","volume":"34 1","pages":"83-88"},"PeriodicalIF":2.2,"publicationDate":"2018-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90835723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Some aspects of structural and regional policy of the European Union in relation to agriculture by example of Great Britain","authors":"P. Bechyně","doi":"10.17221/5446-AGRICECON","DOIUrl":"https://doi.org/10.17221/5446-AGRICECON","url":null,"abstract":"","PeriodicalId":48961,"journal":{"name":"Agricultural Economics-Zemedelska Ekonomika","volume":"1 1","pages":"544-546"},"PeriodicalIF":2.2,"publicationDate":"2018-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73315904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Wine-trade in the Czech Republic in 2000–2003","authors":"O. Tvrdoň, P. Povolný, R. Presová","doi":"10.17221/5226-AGRICECON","DOIUrl":"https://doi.org/10.17221/5226-AGRICECON","url":null,"abstract":"","PeriodicalId":48961,"journal":{"name":"Agricultural Economics-Zemedelska Ekonomika","volume":"24 1","pages":"405-416"},"PeriodicalIF":2.2,"publicationDate":"2018-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72703969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of a long-term development of some selected parameters of Czech agriculture","authors":"J. Stávková, E. Maca","doi":"10.17221/5433-AGRICECON","DOIUrl":"https://doi.org/10.17221/5433-AGRICECON","url":null,"abstract":"","PeriodicalId":48961,"journal":{"name":"Agricultural Economics-Zemedelska Ekonomika","volume":"549 ","pages":"461-468"},"PeriodicalIF":2.2,"publicationDate":"2018-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.17221/5433-AGRICECON","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72434261","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The factors of competitiveness and the quantification of their impact on the export efficiency of grape and wine in the Slovak Republic","authors":"M. Halková","doi":"10.17221/5040-AGRICECON","DOIUrl":"https://doi.org/10.17221/5040-AGRICECON","url":null,"abstract":"","PeriodicalId":48961,"journal":{"name":"Agricultural Economics-Zemedelska Ekonomika","volume":"64 1","pages":"389-394"},"PeriodicalIF":2.2,"publicationDate":"2018-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72815351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"On the sixtieth birthday of doc. Ing. Gejza Blaas, CSc.","authors":"S. Buchta","doi":"10.17221/5364-AGRICECON","DOIUrl":"https://doi.org/10.17221/5364-AGRICECON","url":null,"abstract":"","PeriodicalId":48961,"journal":{"name":"Agricultural Economics-Zemedelska Ekonomika","volume":"12 1","pages":"531-532"},"PeriodicalIF":2.2,"publicationDate":"2018-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74514396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the past ten years, meat and meat products consumption has changed dramatically. It has been caused by price and non-price factors. This article gives a brief recapitulation of the development of the consumption of meat and meat products and identifies the key factors which, in the past ten years, have had a major impact on this development. This article presents results of the secondary data analysis and the results of an inquiry into meat and meat products consumer behaviour carried out in the late 2004.
{"title":"Analysis of changes in meat and meat products consumption in the Czech Republic in the past ten years","authors":"L. Kubíčková, V. Šerhantová","doi":"10.17221/5126-AGRICECON","DOIUrl":"https://doi.org/10.17221/5126-AGRICECON","url":null,"abstract":"In the past ten years, meat and meat products consumption has changed dramatically. It has been caused by price and non-price factors. This article gives a brief recapitulation of the development of the consumption of meat and meat products and identifies the key factors which, in the past ten years, have had a major impact on this development. This article presents results of the secondary data analysis and the results of an inquiry into meat and meat products consumer behaviour carried out in the late 2004.","PeriodicalId":48961,"journal":{"name":"Agricultural Economics-Zemedelska Ekonomika","volume":"18 1","pages":"395-401"},"PeriodicalIF":2.2,"publicationDate":"2018-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77744008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-02-11DOI: 10.17221/40/2013-AGRICECON
Li Jiang, X. Cui, Xia Xu, Yuan Jiang, M. Rounsevell, Dave Murray-Rust, Yinghui Liu
World population has more than doubled during the past 50 years and it possibly will keep increasing up to 7.56 billions by 2020, 8.18 billions by 2030 and 9 billion by 2050 (FAO 2003) as shown in Figure 1. Not only the total amount but also the structure of population changed. In 1950, only 30% of the global population were urban dwellers, while in the recent years, this percentage has exceeded 50%, and more than 95% of the net increase in the global population
{"title":"A simple global food system model","authors":"Li Jiang, X. Cui, Xia Xu, Yuan Jiang, M. Rounsevell, Dave Murray-Rust, Yinghui Liu","doi":"10.17221/40/2013-AGRICECON","DOIUrl":"https://doi.org/10.17221/40/2013-AGRICECON","url":null,"abstract":"World population has more than doubled during the past 50 years and it possibly will keep increasing up to 7.56 billions by 2020, 8.18 billions by 2030 and 9 billion by 2050 (FAO 2003) as shown in Figure 1. Not only the total amount but also the structure of population changed. In 1950, only 30% of the global population were urban dwellers, while in the recent years, this percentage has exceeded 50%, and more than 95% of the net increase in the global population","PeriodicalId":48961,"journal":{"name":"Agricultural Economics-Zemedelska Ekonomika","volume":"160 1","pages":"188-197"},"PeriodicalIF":2.2,"publicationDate":"2018-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80123192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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