Tomáš Hlavsa

Regulation of odd-numbered fatty acid content plays an important part in the metabolism of the hyperaccumulator Noccaea spp. adapted to oxidative stress

Relatively little is known about why odd-numbered fatty acids (OFAs) can be synthesized only by some plant species. We aimed at determining whether there is a relationship between the effects of Cd-induced oxidative stress on unsaturated fatty acids (USFAs) and their degradation products, especially OFAs. Plants with different ability to accumulate Cd - Noccaea praecox from Mežica, Slovenia (Me) and two ecotypes of Noccaea caerulescens from Ganges, France (Ga) and Redlschlag, Austria (Re) were cultivated in pot experiments. Only Me plants contained OFA 13:0, while all plants contained OFAs 15:0, 17:0 and 23:0 but in different proportions. Mutual correlations showed a significant effect of Cd contamination on the content of OFAs and USFAs in Me, a less pronounced effect in Re and the lowest one in Ga plants. The most significant correlation between the contents of USFAs and OFAs was also calculated for Me plants. The correlations between OFAs and USFAs indicate an active participation of OFA in FAs metabolism. Increased efficiency of utilization of the assimilated carbon via OFAs metabolism of Me plants in contrast to Re and Ga is also reflected in the increase of tolerance of Me plants to Cd toxicity in plant cells.

Evaluation of applicability of IAS 41 – Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic

The paper aims to evaluate the applicability of International Accounting Standard (IAS) 41 to the valuation of a growing stock of stands and entering its value in the corporate accounting system in the Czech Republic. In this context, IAS 41 is analysed in detail with focus on the method of reporting of the forest value in the accounting. At the same time a questionnaire survey is conducted among the forestry sector experts on the topic of willingness to report the forest value in statements. Based on the findings, an alternative solution to the application of IAS 41 to the forest accounting treatment, which would be potentially applicable, is proposed in the paper. The questionnaire survey (n = 317) has found that there is an increasing tendency towards the willingness to report the forest in the statements, especially in the organizations which simultaneously meet the statutory duty to disclose this value in the notes to the statements, and it is also recognized that this willingness does not depend on the legal form of organization.

Ways of Human Resource Branding in Czech Agricultural Companies

Abstract Current demographic and economic conditions in individual countries lead to a significant increase in competition in the labour market. Every employer from all economic sectors wants to have competent and talented human resources and the fight for such employees becomes still harder. To attract and retain the best employees, it is necessary for the companies to build up a good employer brand that may appeal to talented employees. The article provides a picture of the current situation in employer branding in the agricultural, forestry, and fishing sectors in the Czech Republic and deals with the ways of its improvement. The investigation was conducted by means of a questionnaire survey covering 108 participating companies, and the methods of analysis, synthesis, deduction, and induction. The results have shown that the majority of agricultural companies (75.9%) perceive knowledge continuity management as a trend that contributes to good employer branding. The major benefits arising from the encouragement of employer branding in agricultural companies include acquisition of new talented human resources (57.4%) and retention of key employees (56.4%).

Analysis of the EU Territorial Differences in Terms of Natural Conditions with Special View of Czech Nuts 2 Regions

Abstract This paper analyses differences and similarities between the NUTS 2 regions of the European Union in terms of natural conditions with the subsequent evaluation of differences in land use, size structure, enterprise focus and selected economic indicators. The paper is also focused on the evaluation of the position of regions of the Czech Republic. NUTS 2 EU regions were classified into four groups, where the first represented favorable conditions for agriculture, on the other side the other group with conditions unsuitable for intensive agriculture - mountainous areas and the last two groups represented a transition between them. Czech regions were found in all groups except mountainous areas. Based on the analysis can we say that between clusters were found significant differences in the structure of farms, size of the enterprises, business focus but differences were not found in the economic indicators. Souhrn Článek se zabývá analýzou rozdílností a podobností mezi EU regiony typu NUTS 2 z pohledu přírodních podmínek, dále pak hodnocení rozdílů ve využití půdy, velikostní struktuře, zaměřením podniku a ve vybraných ekonomických ukazatelích. Článek je rovněž zaměřen na zhodnocení pozice regionů České republiky. Regiony NUTS 2 byly rozčleněny do čtyř skupin, kde jedna skupina reprezentovala příznivé podmínky pro zemědělství, na straně druhé shluk regionů s podmínky pro intenzivní zemědělství nevhodnými. Zbylé dvě skupiny představovaly přechod mezi vhodnými a nevhodnými podmínkami. Regiony ČR byly ve všech skupinách vyjma skupiny nevhodné pro intenzivní zemědělství, reprezentující horské oblasti. Na základě další analýze lze konstatovat, že mezi skupinami regionů byly nalezeny významné rozdíly ve faremní struktuře, velikostní skupině podniků, zaměřením podniků. Nebyly však nalezeny rozdíly v ekonomických ukazatelích.