Template-Type: ReDIF-Article 1.0 Author-Name: Miroslav Grznár Author-Name: Alžbeta Foltínová Title: Financial Management and Controlling in the Sector of Agriculture after the EU Entry Abstract: The submitted paper deals with the finacial management characteristics in agriculture enterprises, as well as financial positions, financial results and controlling as an instrument ensuring planning, monitoring and adopting recovery measurements within financial management. Since the major function of management has been planning, the authors focus on research planning outputs in Slovak agriculture enterprises, having been dealt with in the Management Department of the University of Economics in Bratislava. The Slovak agriculture sector has been involved in the European Union for some years. That is the reason the contributed paper compares the results of the Slovak sector of agriculture with that one of other EU member states utilizing the methods of benchmarking. Its aim is to identify the rate of lagging behind in comparison to countries with efficient and high level agriculture. The final aim is to reveal the reasons for lower results in agriculture enterprises in the Slovak Republic as well as introduce some outstanding enterprises´ manageria solutions in financial area. Various Versions of Managerial Income Statement Keywords: Finančný manažment, controlling, podnikové plány, kontrola, agrárny sektor, financial management Classification-JEL: M21, M41 Volume: 2009 Issue: 2 Year: 2009 File-URL: http://www.vse.cz/eam/64 File-Format: text/html Handle: RePEc:prg:jnleam:v:2009:y:2009:i:2:id:64 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/64 Template-Type: ReDIF-Article 1.0 Author-Name: Olga Kupec Author-Name: Helmut Lang Title: Global Financial, Automobile Industry Crises and Global Recession, Reasons, Precautions and Current Condition Abstract: There are three crises at the same time which severely threaten the national worldwide: The financial crises, a severe crisis of the automobile industry and as a consequence a global recession. The national governments analyzed very fast the causes and worldwide initiated programs to reduce its consequences and to support economy. One cannot say how long this global recession will last but there are increasing indicators for an improvement of the situation. Keywords: Hospodářská krize, Finanční krize, Recese, Krize automobilového průmyslu, Financial crises, Crisis of the automobile industry, Recession Classification-JEL: G30 Volume: 2009 Issue: 2 Year: 2009 File-URL: http://www.vse.cz/eam/65 File-Format: text/html Handle: RePEc:prg:jnleam:v:2009:y:2009:i:2:id:65 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/65 Template-Type: ReDIF-Article 1.0 Author-Name: Lucie Meixnerová Title: What about The Markets in Financial Instrument Directive and the Czech Capital Market Abstract: The Markets in Financial Instruments Directive (MiFID), was come into force in November 2007 and broadens the scope of both services and financial instruments covered previously by the Investment Services Directive (ISD). For example, the following securities were not covered by the ISD but are included in the scope of MiFID: derivatives, commodity derivatives, credit derivatives and financial contracts for differences. MiFID sets out new and tougher requirements relating to the organisation of business in regulated firms, particucarly in areas of compliance, internal audit, risk management, outsourcing, systems and control and record-keeping. MiFID sets out new policies, processes and the conduct of business rules with clients and controls around how an investment firm works on a daily basis with clients. These rules are differ depending on the classification of the clients themselves (retail client, professional client or eligible counterparty). MiFID sets out the basic information requirements and fiduciary duties of investment firms towars their customers. Keywords: směrnice o trzích finančních nástrojů - nazývána MiFID, test vhodnosti, test přiměřenosti, vícestranný obchodní systém, The Markets in Financial Instruments Directive or MiFID, suitability test, appropriateness test, multilateral trading facilities Classification-JEL: G21 Volume: 2009 Issue: 2 Year: 2009 File-URL: http://www.vse.cz/eam/66 File-Format: text/html Handle: RePEc:prg:jnleam:v:2009:y:2009:i:2:id:66 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/66 Template-Type: ReDIF-Article 1.0 Author-Name: Tomáš Meluzín Author-Name: Marek Zinecker Title: Analyses of Partial Decision Models for IPO Realization Abstract: The theory of corporate finance considers taking decisions on implementation of IPOs as one of the most significant decision-making issues in the company's lifecycle. At the moment, there are a number of partial decision models whose authors define the criteria that are considered to be crucial when dealing with problems in decision-making. The aim of the present paper is to analyze selected decision models and subsequently put them to discussion in order to assess their usability in current corporate practice. Keywords: financování, IPO, Financing, Nevýhody IPO, Výhody IPO, Rozhodovací model, Disadvantages of IPO, Decision Model Classification-JEL: D46, D53, F37, G30 Volume: 2009 Issue: 2 Year: 2009 File-URL: http://www.vse.cz/eam/67 File-Format: text/html Handle: RePEc:prg:jnleam:v:2009:y:2009:i:2:id:67 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/67 Template-Type: ReDIF-Article 1.0 Author-Name: Marta Nečadová Author-Name: Lubomíra Breňová Title: Innovative Activities and Competitiveness in Manufacturing Industry Firms - the Results of the Primary Research Abstract: In this paper the results of the primary research into business sphere in manufacturing industry are discussed. For our analysis we used questionnaire survey - the results of the primary research reflect firms´competitiveness and innovative activities from the managers´point of view. The article deals with the competitiveness by comparison with their competitors in the particular field. To evaluate firms´attitude to innovative activities, we choose these factors: conditions for innovative activities, types of innovative activities, financial sources and barriers to implementation of innovations as seen by firms. Our conclusions from the primary research are following: the competitive advantage of the Czech economy is based on low cost and relatively qualified labor force and energetically and input demanding production, but this advantage is just temporarily adequate; the expenditures of firms on innovative activities are low and firms still do not regard innovative activites as important for competitiveness. Keywords: Typy inovací, výzkum a vývoj, bariéry zavádění inovací, primární výzkum Classification-JEL: L60, M21 Volume: 2009 Issue: 2 Year: 2009 File-URL: http://www.vse.cz/eam/68 File-Format: text/html Handle: RePEc:prg:jnleam:v:2009:y:2009:i:2:id:68 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/68 Template-Type: ReDIF-Article 1.0 Author-Name: Vlastimil Karel Vyskočil Title: Steering of Supporting Activities - Facility Management Abstract: The aim of this paper is to analyze and systematic theoretical findings which are based on Porter´s Generic Chain of Values in regards to the area of supporting activities. Supporting activities were long time at the margin of interest, both social and economic. Today, they represent important competitive advantage of an enterprise, both on the side of providers of such services and also on the side of receiving customers. Management activities known as planning, organization, human resources management or controlling form in the partnership of participants of such chain of values, a strategic coalition both chains of activities. Once Michael E. Porter established a direct link between this coalition and the added value, entrepreneurial economic thinking and also the management have received an impetus for replacing the denomination of Steering of Supporting Activities by "Facility Management" as it has been usual in the USA and in other developed countries. This term is being used in this country since 1991. Keywords: Řízení podpůrných činností, procesní analýza, Facility management, Steering, Generic Chain of Values, process analyzing, upporting activities Classification-JEL: M10, M11, M13, M15, M16 Volume: 2009 Issue: 2 Year: 2009 File-URL: http://www.vse.cz/eam/69 File-Format: text/html Handle: RePEc:prg:jnleam:v:2009:y:2009:i:2:id:69 X-File-Ref: http://www.vse.cz/RePEc/prg/jnleam/references/69 Template-Type: ReDIF-Article 1.0 Author-Name: Eva Kislingerová Title: Recenze Oceňování a prodej privátní zubní praxe Volume: 2009 Issue: 2 Year: 2009 File-URL: http://www.vse.cz/eam/70 File-Format: text/html Handle: RePEc:prg:jnleam:v:2009:y:2009:i:2:id:70