Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis最新文献

{"title":"Management Accountants' Professional Competences: Requirements In the Czech Republic and Poland. The Normative Approach and Business Practice","authors":"Bohumil Král, Grzegorz Mikołajewicz, Jarosław Nowicki, Libuše Šoljaková","doi":"10.11118/ACTAUN.2021.035","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.035","url":null,"abstract":"The aim of this paper is to ascertain, from the normative (\"should be\" - academic experts) and business practice (\"is\" - management accountants) perspective, whether and to what extent management accountants' competence requirements differ between the Czech Republic and Poland and if so, to indicate the reasons for such differences. Both groups of respondents, as well as both countries have they own specific characteristics, but also share some common qualities. All respondents emphasize an important role that management accountants play in modern companies and suggest the necessity of developing standards and requirements for this position. The study is unique, since it compares different perspectives of management accountants' professional competences expected by academic and business practice in two neighbouring countries (the Czech Republic and Poland) with their own specific institutional environment.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47380866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Modeling the Growth of Lambs in the Early Stages of Postembryonic Development","authors":"N. Nezhlukchenko, A. Polevoi, T. Nezhlukchenko","doi":"10.11118/ACTAUN.2021.026","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.026","url":null,"abstract":"Improving the efficiency of the sheep industry is based not only on additional investments, but also on the use of modern methods of breeding and selection. A significant role is given to modeling and forecasting processes in sheep breeding. The article is devoted to the development of a model for the growth and development of lambs in the first months of their post-embryonic period, which contains a system of equations describing the energy, protein and nutritional needs of animals. This model takes into account the influence of environmental factors on the growth and development of lambs and the features of the formation of future productivity.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45304598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Consumer Ethnocentrism: Comparison of Slovakia and the Czech Republic","authors":"Marián Čvirik","doi":"10.11118/ACTAUN.2021.023","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.023","url":null,"abstract":"Consumer ethnocentrism is an important concept that few scientists are researching in the context of comparing two countries. The main aim of the article is to examine the level of consumer ethnocentrism and its differences in selected countries - Slovakia and Czech. The measurement was performed on the basis of the CETSCALE instrument. We verified the reliability of the instrument on the basis of Cronbach's alpha, while high reliability can be stated. The results suggest that Czechs are more consumer ethnocentric than Slovaks (about 9%). The one-way ANOVA test was used to explore the impact of selected demographic factors (age and gender) on consumer ethnocentrism in both countries studied (Czech Republic and Slovakia). The results suggest that demographic factors (age and gender) are significant factors in consumer ethnocentrism in both countries, but not in the same direction and strength. The reason for these differences can be just the difference in culture from which consumer ethnocentrism is based. In the future, it would be appropriate to examine precisely cultural differences in the context of consumer ethnocentrism. The results can be used in many fields (sociology, psychology, marketing) - both theories and praxis.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44670113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Thermal Work Limit Index in Cattle Farm","authors":"D. Dimov, I. Marinov, T. Penev","doi":"10.11118/ACTAUN.2021.016","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.016","url":null,"abstract":"The survey was conducted in workers in dairy farming in Bulgaria. In the survey were not reported Thermal Work Limit (TWL) index values, which require cessation of employment and constitute a danger to human health. The lowest values of TWL were registered during the summer and spring months, respectively 229.3 and 258.4 W/m2. The highest are normally registered in the autumn and winter months - 318.3 and 312.2 W/m2. Outdoor the lowest average TWL values were reported in the summer and spring months 236 and 287.9 W/m2, respectively, and the highest in the autumn and winter months - 316.4 and 317.2 W/m2. An inverse dependency was found between the calculated values of Temperature-humidity index (THI) and the TWL.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":"69 1","pages":"199-202"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42041860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Productivity of Young Rabbits at Different Sources of Cuprum in the Mixed Fodder","authors":"O. Kuzmenko, V. Bomko, O. Tytariova, А. Horchanok, S. Babenko, M. Slomchynskyi, O. Cherniavskyi","doi":"10.11118/ACTAUN.2021.017","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.017","url":null,"abstract":"The impact of different levels and sources of coppermixedligand on productivity and its metabolism in young rabbits of California breed in combination with sulfates was investigated in experiment. For rabbits of the 1st control group 7.81 g/t of copper sulfate was injected into the mixed fodder, of the 2nd experimental group - 7.81 g/t of coppermixedligand, of the 3rd, 4th and 5th experimental groups, respectively, g/t: 5.86; 3.91 and 1.95. As a result, the rabbits of the 1st control group and the 2nd experimental group deficit of copper was eliminated by 100% to the existing norm, and the rabbits of the 3rd, 4th and 5th experimental groups - by 75, 50 and 25%. Studies have shown that during the main period of the experiment, the increase in live weight in all experimental groups exceeded the indicator of the control group. In particular, in rabbits of the 2nd experimental group this exceeding was 9.0% (p < 0.05), 3rd - 13.2% (p < 0.05), 4th -14.0% (p < 0.001) and 5th - by 4.9%. Among all the experimental groups, the best indicators of nutrient digestibility of feed were the rabbits of the 4th experimental group, which in the composition of the mixed fodder fed coppermixedligand, which covered a deficiency of this element by 50% in metal chelate from the amount of Copper of the 2nd experimental group. Compared to control group the digestibility rate of organic feed matter in these animals increased by 3.7%. This increase was due to an increase in the digestibility of crude protein - by 4.5%, crude fat - 0.5, crude fiber - 4.6 and nitrogen-free extractives - 3.7%. According to the results of the experiment, the rabbits of the experimental group 4 ate 5.0% less feed than the counterparts of the 1st control group, and the feed costs were 3.9% lower. The use of the organic form of copper in the form of mixed-ligand complex in mixfeed for rabbits of breeding on meat in the amount of 3.91 g/t or 50% of metalchelate promoted an increase in the growth of animals, nutrient digestibility of feed and reduced feed conversion.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":"69 1","pages":"203-209"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42569950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Learning Competencies and Possibilities of Their Development in Military Professionals","authors":"Ľubomír Kubínyi, Radomír Saliger","doi":"10.11118/ACTAUN.2021.019","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.019","url":null,"abstract":"The contribution is aimed at describing the importance of competencies in the lifelong learning processes, the definition of the concept of competency and the components of a learning competency. On the basis of the above-mentioned theoretical approaches, it identifies the possibility of using the most current approaches to increase the measure of efficiency of educational and training processes in military professionals of the Army of the Czech Republic. A system of further education has been created in the Army of the Czech Republic, which is designed as a system of various courses, trainings, stays abroad and other activities. These are formulated in the concept of staff development, which allows the staff to actively approach their self-development. Part of the paper describes the project investigating some aspects of motivation to learning in military professionals and the selected results acquired using the quantitative research method.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":"69 1","pages":"221-229"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41878556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Diversity of Insect Visitors on Indonesian Salacca (Salacca Spp.) in Mekarsari Fruits Garden, Bogor, Indonesia","authors":"T. Atmowidi, S. Kahono, Dorly, Suci Rahmawati, Delbert Reinaldo, Eris Safiril Ummah","doi":"10.11118/ACTAUN.2021.024","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.024","url":null,"abstract":"Salacca (Salacca spp.) is a dioecious plant with male and female flowers existing on a different plant, therefore requires agents of pollination. More than thirty cultivars of salacca are found in Indonesia. This research aimed to study the diversity of visiting insects on the three varieties of salacca, i.e., Pondoh, Mawar and Kalimantan in Indonesia, as well measuring the pollen load on the pollinators. The visiting insects were observed on the male flowers using the fix sample method in ten minutes for fifteen days. Results showed that nine insect species visited the flowers and three species were potential pollinators, i.e., Nodocnemis sp., Apis cerana and Tetragonula laeviceps. The highest diversity of visiting insects was found in Kalimantan salacca (H' = 1.31, E = 0.74) followed by Pondoh salacca (H' = 0.72, E = 0.23) and Mawar salacca (H' = 0.51, E = 0.19). There was no dominant species found in Kalimantan salacca. The high similarity of visiting insects was found in Pondoh-Mawar salacca (SN = 0.59). Furthermore, the pollen load on Nodocnemis sp., A. cerana and T. laeviceps were about 127, 7893, and 4228 pollen grains, respectively.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":"69 1","pages":"267-273"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45750245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effects of Stabilised Nitrogen Fertilizers in Oilseed Rape (Brassica napus L.) Nutrition","authors":"Dominika Mikušová, P. Ryant","doi":"10.11118/ACTAUN.2021.028","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.028","url":null,"abstract":"The aim of this study was to evaluate the effects of added nitrification inhibitor (NI) and urease inhibitor (UI) to urea ammonium nitrate (UAN) on oilseed rape yield and seed oil content in 3-year field trials and to assess their environmental impact by analysing the content of nitrates in water extracts in the form of soil laboratory experiments. The UAN stabilisation was provided by the addition of PIADIN (1.5% methylpyrazole, 3% triazole) serving as NI and StabilureN (NBPT) used as UI. The experiment consisted of four variants: 1. UAN; 2. UAN + NI; 3. UAN + UI; 4. UAN + NI + UI. The obtained data showed the increased rates of the yield and seed oil content in the variants with the NI/UI additions in one experimental year. Statistically significant differences were detected in the yield and seed oil content obtained between the years of the experiment. Soil laboratory experiments proved that the additions of both inhibitors (UAN + NI + UI) led to the least leaching of nitrates.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":"69 1","pages":"291-298"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46390609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Educational Structure of Refugees","authors":"Katja Stammen","doi":"10.11118/ACTAUN.2021.027","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.027","url":null,"abstract":"Since 2015, the Federal Republic of Germany has accepted more than one million refugees. In many cases, the refugee crisis in Germany is seen as an opportunity to compensate for the need for skilled labour. By 2030 there will be a shortage of around 3 million skilled workers. Therefore, this article focuses on the educational structure of refugees in the years 2015-2017. A survey of a total of 687 refugees and a comparative analysis using data from the Federal Office for Migration and Refugees (BAMF) revealed that about 70% of asylum seekers are of working age. 14% of the refugees have no formal education. More than 50% have attended primary and secondary school. Furthermore, 75% have not undergone any training. Therefore, integrative measures and offers of further education are absolutely necessary. The quality and implementation of these measures are primarily decisive for the success of the integration of refugees into the German labour market.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":"69 1","pages":"281-290"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48490561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Some Statistical Properties of Models of Transitory Earnings","authors":"M. Vlčková, Tomáš Buus","doi":"10.11118/ACTAUN.2021.015","DOIUrl":"https://doi.org/10.11118/ACTAUN.2021.015","url":null,"abstract":"The fact that most of the financial ratios are mean-reverting, is well known. Due to the importance of earnings forecast accuracy, relevant scientific literature in this area concentrates on transitory earnings. The main models used for description of earnings and/or profitability time series are adaptive expectation, autoregressive and partial adjustment models. However, their construction implies severe drawbacks like assumption of intentional adjustment of earnings, sometimes even towards unknown target or towards company-specific target uninfluenced by market, instead of rather realistic assumption of random push of market forces, as we found earlier. This paper proposes a model of mechanical mean reversion of earnings (and/or other company financial data, including ratios). Simulation-based tests of accuracy in a cyclical environment and robustness to input variables non-normality show that the proposed model is more accurate and less biased in capturing the reversion of earnings to industry averages, compared to the most commonly used partial adjustment models.","PeriodicalId":7174,"journal":{"name":"Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis","volume":"69 1","pages":"189-198"},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47809751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}