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The Rule of Law and Economic Growth in the Balkan States
Get PDFThe main aim of the paper is to evaluate whether the rule of law affects economic growth in the Balkan states. The reference period is the period 2000--2015 due to data availability. As indicators of the legal environment the Rule of Law Index (the Worldwide Governance Indicators) and Property Rights Index (the Index of Economic Freedom) are employed. The paper uses panel data regression analysis (OLS with fixed effects) for the purpose of identification and quantification. The results indicate that improvement of the rule of law has not statistically significant effect on growth in the Balkan countries. On the other hand, the higher level of property rights might support economic development in the countries, but simultaneously the positive changes prove to be in five-year horizon.O
Spotřebitelské preference vyjádřené prostřednictvím nákupu v alternativních potravinových řetězcích
No full textIn recent years an increasing consumer interest in shopping in alternative food chains can be observed also in the Czech Republic. For the successful development of alternative food networks, it is important to understand what motivates consumers to shop there. This paper is aimed to define and discuss the key aspects of the preference determinants of AFN shoppers. The empirical analysis was conducted on 333 shoppers at two alternative food chains in Brno, Czech Republic. The consumer survey was designed to examine cognitive, normative and affective determinants of preference for purchased food. First findings confirm, that by the shopping at alternative food chains consumers demonstrate preferences not only for fresh and tasty food, but also their normative position of willingness to support local production and community.V posledních letech lze pozorovat rostoucí zájem spotřebitelů o nákup v alternativních potravinových řetězcích i v České republice. Pro úspěšný rozvoj alternativních potravinových sítí je důležité pochopit, co motivuje spotřebitele k nákupu. Článek je zaměřen na vymezení a diskusi klíčových aspektů determinujících preference nakupujících v alternativních potravinových sítích. Empirický průzkum názorů spotřebitelů byl proveden u 333 zákazníků ve dvou alternativních potravinářských řetězcích v Brně. Spotřebitelský průzkum byl navržen tak, aby zkoumal kognitivní, normativní a afektivní determinanty preferencí pro nákup potravin. První zjištění potvrzují, že nákupem v alternativních potravinových řetězcích spotřebitelé projevují preference nejen pro čerstvé a chutné potraviny, ale i své normativní postoje ochoty podpořit místní produkci a komunitu.O
The impact of changes in accounting regulations on agricultural entities and their business accounts since 2016
Get PDFFinancial accounting in the European Union is harmonized through directives. In 2013 Directive 2013/34/EU of the European Parliament and the Council was issued. It aims to improve the performance of micro and small entities by reducing their administrative burden. The primary requirement of the Directive is to introduce entity size classification. The paper identifies the impact of the transposition of the Directive on the size distribution of agricultural enterprises in the V4 countries and some other countries of the European Union using data from the Amadeus database. In the Czech Republic obligations which are part of financial reporting are determined for agricultural enterprises and their impact on fundamental accounting principles is detected. The implementation of the Directive in the Czech Republic significantly influenced valuation, accounting for and specially reporting of inventories of a company's own activity and capitalization, which are typical for agricultural enterprises. A comparison of the regulation effective until the end of 2015 with the new regulation showed the impact on the amount of profit and turnover, which are also quantified. The degree of harmonization with IAS/IFRS is also examined.O
Amalgam Electrode-Based Electrochemical Detector for On-Site Direct Determination of Cadmium(II) and Lead(II) from Soils
Get PDFToxic metal contamination of the environment is a global issue. In this paper, we present a low-cost and rapid production of amalgam electrodes used for determination of Cd(II) and Pb(II) in environmental samples (soils and wastewaters) by on-site analysis using difference pulse voltammetry. Changes in the electrochemical signals were recorded with a miniaturized potentiostat (width: 80 mm, depth: 54 mm, height: 23 mm) and a portable computer. The limit of detection (LOD) was calculated for the geometric surface of the working electrode 15 mm(2) that can be varied as required for analysis. The LODs were 80 ng.mL(-1) for Cd(II) and 50 ng.mL(-1) for Pb(II), relative standard deviation, RSD <= 8% (n = 3). The area of interest (Dolni Rozinka, Czech Republic) was selected because there is a deposit of uranium ore and extreme anthropogenic activity. Environmental samples were taken directly on-site and immediately analysed. Duration of a single analysis was approximately two minutes. The average concentrations of Cd(II) and Pb(II) in this area were below the global average. The obtained values were verified (correlated) by standard electrochemical methods based on hanging drop electrodes and were in good agreement. The advantages of this method are its cost and time effectivity (approximately two minutes per one sample) with direct analysis of turbid samples (soil leach) in a 2 M HNO3 environment. This type of sample cannot be analyzed using the classical analytical methods without pretreatment.O
Závislost růstu vstavačovitých rostlin na různých aspektech lesního ekosystému na území CHKO Moravský kras
No full textThe aim of this study is to determine the relationship between some forest stand properties and the occurrence of orchids in the territory of the Křtiny Training Forest Enterprise. The research took place between the villages of Babice nad Svitavou, Kanice and Křtiny and largely spans the Moravian Karst Protected Landscape Area, partly in the core zone as well as the second zone of the Moravian Karst, where ordinary logging practices are used. Only a small part falls into the core area (first zone) - the two small-scale nature reserves with a total area of 61 hectares and a non-intervention regime. The selected area is situated mainly in forest ecosystems with beech and oak (Fagi-Querceta and Querci-Fageta) covering an area of 853 ha. The occurrence of orchids was examined in relation to natural conditions, forest type and forestry land use. In particular the occurrence of orchids to the height of the tree vegetation, to the Lidar Penetration Index and to the distance from roads and cleared boundary lines were investigated.Cílem této práce je zjištění závislosti výskytu vstavačovitých rostlin na různých aspektech lesního hospodářství na území Školního lesního podniku Křtiny. Výzkum probíhal mezi obcemi Babice nad Svitavou, Kanice a Křtiny a z větší části zasahuje na území CHKO Moravský kras. Území tedy zasahuje do krasové oblasti, a to 2. zóny Moravského krasu, kde se hospodaří běžnými hospodářskými postupy. Jen malá část spadá do 1. zóny dvou rezervací o celkové výměře 61 ha, která má bezzásahový režim. Vybrané území se rozkládá převážně v lesních ekosystémech květnatých bučin a doubrav na rozloze 853 ha. Výskyt vstavačovitých druhů rostlin je zkoumán ve vztahu k přírodním podmínkám, tedy souboru lesních typů, dále k lesnickému využití území. Zkoumáme zejména výskyt vstavačovitých k výšce porostu, k zapojení porostu (LPI index), k vzdálenosti od cest a průseků. Práce rovněž sleduje vztah vstavačovitých k jehličnatým druhům, které nejsou na ŠLP autochtonní, a dále k vzdálenosti výskytu od jehličnatých porostů. V poslední řadě sledujeme výskyt vstavačovitých v listnatých a jehličnatých porostech a rovněž zjišťujeme poměr výskytu vstavačovitých k hlavním hospodářským druhům lesních dřevin.O
Quality parameters of curd
Get PDFThe aim of this work was measurement of the curd firmness prepared by different volume of rennet solution and comparison of differences of curd firmness between these volumes. Further, it was observed the influence of different volumes of rennet up to thevolume of whey release, curd firmness, dry matter of curd and dry matter of whey. The composition of milk was determined according ISO and Czech state standard. Dry matter content (%) was determined by gravimetry, in drying oven at 102 oC to constant weight (ISO 6731:2010), the protein content (%) by Kjeldahl's method (EN ISO 8968-1:2002), content of fat (%) by Gerber's acidobutyrometric method (ISO 2446:2008), content of lactose by polarimetry, titratable acidity by titration Soxhlet-Henkel method, pH and calcium content in milk (g.L-1) was determined by complexometric titration with flueroxone as an indicator according to Czech state standart No 57 0530. For coagulation was used microbial rennet CHY-MAXRM 200. There were measured: curd firmness, rennet coagulation time, curd quality, volume of released whey, weight of curd, dry matter of curd and dry matter of whey. Different volumes of rennet solution had influence on curd firmness. Curd firmness (volume of rennet solution) had no significant influence on curd quality (five grade scale). Curd firmness had influence on volume of whey release (mL) out of the curd. With the increasing curd firmness s increased the volume of whey released from the curd. The volume of rennet solution had an influence on weight of curd. Curd dry matter raised with higher volume of rennet solution. Volume of added rennet solution had no statistically significant effect on the change of whey dry matter.O
Evaluation of erosion rates in cadastral area Rovečné (Moravia) using GIS tools
Get PDFEvaluation of the vulnerability of agricultural land by water erosion, including the erosion control measures design, was done using the geographic information systems (GIS) on example of the cadastral area Rovečné, the Czech Republic. Analytical operations that lead to evaluation of the basic runoff and especially erosion rates according to the Universal Soil Loss Equation (USLE) were made in ArcGIS 10 Desktop, the software product ArcInfo using a set of integrated software applications ArcMap, ArcCatalog and user interface ArcToolbox, and also using programs LS-converter and USLE2D. The potential loss of soil by water erosion was determined before and after erosion control measures design. The proposed measures should improve the current situation and contribute to preservation of agricultural activity in this area in a form close to the current situation.O
The equation of State of Biogas
Get PDFThe presented work deals with a state behavior of real gas, biogas. Theoretical approach was utilized for processing of this work. Compressibility factor was calculated with help of two equation of state . Van der Waals equation and Redlich.Kwong equation. Constants a and b of both equations were calculated using geometric average of the constants of pure substances. On the basis of calculated data charts showing the dependence of compressibility factor and the pressure were created. These charts were created for temperatures 20 oC and 40 oC. Statistical analyses of data were carried out. The results showed that compressibility factor reached value from 0.997 to 0.97 (20 oC) and from 0.997 to 0.974 (40 oC) in the case Van der Waals equation and in the range of pressure from 100 kPa to 1000 kPa. In the case of Redlich-Kwong equation these values were from 0.997 to 0.967 (20 oC) and from 0.997 to 0.974 (40 oC) in the same range of pressures.O
Automated sustainability assessment system for small and medium enterprises reporting
Get PDFSustainability assessment is a mainstream business activity that demonstrates the link between the organization's strategy for and commitment to a sustainable global economy, and the prevention of economic crises. Small- and medium-sized businesses/enterprises (SMBs/SMEs) have significant effects on the European economy. However, because of a lot of restriction factors, like business risk, the high expenses of data collection and management, and the lack of resources, sustainability reporting is considered a superfluous and burdensome activity for them. The aim of this research is to propose an automated, comprehensive and simplified system for the sustainability assessment of SMEs. This system is achieved by implementing three main phases. The first phase includes key performance indicators design, which starts with the identification of various key performance indicators for comprehensive sustainability assessment, and ends with proposing an optimal set of KPIs (Key Performance Indicators) that can encompass long-term issues and be applicable to SMEs in the EU. The second phase involves a new comprehensive method of sustainability assessment for all KPIs designed in the first phase. Therefore, a multi-criteria model, which involves four main pillars of sustainability assessment (economic, environmental, social and governance), is proposed. It gives different enterprises the ability to verify and compare their efficiency and sustainability with other companies within the same sector in an almost automated manner. In the final phase, a simple and an automated information system (WEBRIS), which provides a suitable environment for SME sustainability reporting, is developed. Finally, this system is verified in a case study of the Czech breweries sector.O
The study of antioxidants in grapevine seeds
Get PDFGrapevine seeds contain a large amount of antioxidant components, and are therefore recommended in the prevention and treatment of many diseases. For this research, we studied the antioxidant properties of grapevine seeds from the Marlen variety, as evidence suggests that these types have higher resistance against fungal diseases. Through high-performance liquid chromatography with UV/VIS detection, a total of 10 antioxidant components were selected for further investigation, specifically: catechin, epicatechin, rutin, quercitrin, quercetin, caftaric acid, caffeic acid, p-coumaric acid, ferulic acid, and gallic acid. The antioxidant activity was determinated spectrophotometrically through the adoption of three fundamentally different methods (the DPPH assay, the ABTS method, and the FRAP method). Using the Folin-Ciocalteu method, it was possible to determine the content of all the polyphenolic compounds. The results of the assessment antioxidant activity and the content of polyphenolic compounds were recalculated to gallic acid equivalents (GAE). The values of the antioxidant activity as determinated by the DPPH test were 6643 (+-154) mg of GAE; 1984 (+-88) mg of GAE when using the FRAP method; and 812 (+-31) mg of GAE when the ABTS method was utilised. The content of the total polyphenolic compounds came to 6982 (+-221) mg of GAE. The most abundant antioxidant was catechin, with a content of 115 mg.L-1, whilst the least represented compound was ferulic acid (0.139 mg.L-1). Overall, this study showed a high antioxidant potential of grapevine seeds.O