Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (2024)

This article deals with one of the important parts of applying chaos theory to financial and capital markets - namely searching for long memory effects in time series of financial instruments. Source data are daily closing prices of Central Europe stock market indices - Bratislava stock index (SAX), Budapest stock index (BUX), Prague stock index (PX) and Vienna stock index (ATX) - in the period from January 1998 to September 2007. For analysed data R/S analysis is used to calculate the Hurst exponent. On the basis of the Hurst exponent is characterized formation and behaviour of analysed financial time series. Computed Hurst exponent is also statistical compared with his expected value signalling independent process. It is also operated with 5-day returns (i.e. weekly returns) for the purposes of comparison and identification nonperiodic cycles.

Series of mechanical tests (uniaxial compression test, Brasil test, plate bending test) with cylidrical specimens made from dark chocolate have been performed. The stress-strain dependence has been ploted and modeled using data from compression test. The strain behaviour of the chocolate was found to be far from the linear elastic strain. The linear elasticity is limited for the very small strains. The Brasil test led to the development of the tensile stress in the specimen and its cracking. The dependence of the tensile stress on the strain rate has been confirmed. Also the linearity of the force vs. displacement data received during plate bending test has been limited to the very small value of the displacemnt. Impact behaviour of the chocolate has been also evaluated. Falling of the specimen from defined hight led to its fracture. This experiment has been simulated using LS DYNA 3D finite element code.

The effect of known CSN3, Pit-1 and LGB genes single nucleotide polymorphism (SNP) on milk performance traits (milk yield, protein, fat and lactose content, count of somatic cells) at the Czech Fleckvieh and the Holstein cattle breed was estimated. For more exact results, tested cows of each breed came from one source, and were selected into two groups according to their lactation. We tested around 100 animals at the first and 25 at the high (more than five) lactation of both breeds. Our attention was aimed particularly on combined genotypes of favourable alleles. We confirmed the positive tendention of the cheese yield valuable CSN3/BB with Pit-1/AA combined genotype for high milk production. By estimation of single gene effect, we found out significant association (P ≤ 0.01) between milk yield (kg) and Pit-1 genotypes at Holstein cows with the high lactation. This dependence was observed at the Czech Fleckvieh breed too, even it didn't get conclusive value. Among all tested individuals, CSN3 genotypes significantly influenced milk yield (AA > BB, P ≤ 0.01), milk fat (BB > AA, P ≤ 0.01) and protein content (BB > AA, P ≤ 0.01). The genotypes AB and BB of the LGB gene at Holstein cows were joined with higher milk yield in selected cattle groups opposite to AA genotype (P ≤ 0.01, P ≤ 0.05). The influence of LGB on the somatic cell count in created cattle groups was not confirmed. Estimation of allele and genotype frequency according to lactation stage didn't reveal higher differences at non of tested genes in both breeds.

The main purpose of this paper is to show the importance of financial markets to the Libyan economy. At present, the country is preparing to establish a financial market as a requirement of economic reform with its goal to achieve economic stability and improve the volume of investment, as well as raising the growth rate. As the analysis in this paper shows, there are achievements with respect to the financial indicators, but it is limited with respect to the volume of investment and the level of incomes. This leads to the importance of establishing the financial market which is one of the primary requirements to achieve these goals.

The contribution deals with the tax incidence of the changes in the excise duty on cigarettes rates since the year 2003 to 2006 in the Czech Republic. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected commodities subjected to the excise duties in periods of the changes in the excise duty on cigarettes rates in the Czech Republic. The factors influencing the shifts and impacts of increased tax burden caused by excise duty on cigarettes rate increase in the Czech Republic are identified in this contribution. The results of the contribution enable to set synthetic conclusions and recommendation for the future development of excise duty on cigarettes rates and tax policy in the Czech Republic.

Objective of the paper is to point out selected patterns of Slovak consumers based on analysis of buying behaviour. Results of presented survey of consumer buying patterns and preferences have pointed out key characteristics of buying behaviour of Slovak consumers. We're able to confirm that new business companies as hypermarket and supermarket became main place for food shopping. Totally 72% of respondents indicated them as the type of store where they spend largest share of food expenses. The self-service shop, traditional business units, is still the shopping place for 14% of respondents. The most important factors influencing selection of the type of store are closeness and location of the store, assortment and product quality, store personnel and price level. More than half of the respondents consider opening times the key service for choosing the place for shopping. 49.6% of respondents is using car to do shopping, 35.5% of respondents walk. 32.5% of respondents is using advertising leaflets to plan what to buy. 14.6% of respondents answered that even though receiving leaflets, they don't read them. 31.3% of respondents are holders of loyalty cards. Most visited retail chain is Tesco.
Currently building of large-scale business formats slowed down and retail chains try to get closer towards customer not only by reducing floor space but above all by locating the stores in the centre of cities with lower population.

The aim of this contribution is the evaluation rye pentosans in the relation to protein content, Falling number, content of maltose and amylograph values. Population and hybrid varieties of rye were grown during 2003-2005. Trials were situated in three different locations of the Czech Republic - Hradec nad Svitavou, Krásné údolí and Staňkov. Content of pentosans varied between 6.60-9.21 %. The highest content of pentosans (average of the three years and three locations) achieved the hybrid variety Picasso (8.11 %), which had the highest Falling number (235.8 s) and amylograph maximum (625.5 AJ), too. The location Hradec nad Svitavou (8.21 % pentosans) was the best and the year 2003 (8.34 % pentosans) was the most positive.
The results were affected by soil and weather conditions which have influence on protein content. Between the pentosans content and the Falling number a high positive correlation (r = 0.523, P < 0.01) was found and nonsignificant negative correlations with protein content (r = -0.070) and amylograph maximum (r = -0.072). Remarkable difference in the Falling number and amylograph maximum between population varieties (Daňkovské nové a Selgo) and hybrid variety (Picasso) were found.

Biosensors are analytical devices that transforms chemical information, ranging from the concentration of a specific sample component to total composition analysis, into an analytical signal and that utilizes a biochemical mechanism for the chemical recognition. The complexity of biosensor construction and generation of measured signal requires the development of new method for signal evaluation and its possible defects recognition. A new method based on artificial neural networks (ANN) was developed for recognition of characteristic behavior of signals joined with malfunction of sensor. New algorithm uses unsupervised Kohonen self-organizing neural networks. The work with ANN has two phases - adaptation and prediction. During the adaptation step the classification model is build. Measured data form groups after projection into two-dimensional space based on theirs similarity. After identification of these groups and establishing the connection with signal disorders ANN can be used for evaluation of newly measured signals. This algorithm was successfully applied for 540 signal classification obtained from immobilized acetylcholinesterase biosensor measurement of organophosphate and carbamate pesticides in vegetables, fruits, spices, potatoes and soil samples. From six different signal defects were successfully classified four - low response after substrate addition, equilibration at high values, slow equilibration after substrate addition respectively low sensitivity on syntostigmine.

Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by withdrawing the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has the greatest development in the area of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member states - Czech Republic, Poland, Rumania, Slovak Republic and Hungary. Based on the EU regulations in the area of value added tax and the practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the EU territory.

Infestation of the barley grains by pathogens (fungi of the genus Fusarium) was studied on malting barley from Kroměříž and Žabčice in the Czech Republic. Most frequent species in year 2005 was: Alternaria, Cladosporium and Fusarium. Most frequent species of Fusarium were F. culmorum, F. graminearum and F. avenaceum. A statistically significant difference was discovered when we compared the number of fusarium-attacked ears of the untreated variants of both localities (higher attack in Žabčice).

Some associated substances which are not innate to the drying wood may be evaporated together with moisture to the surrounding environment during the drying process. These substances in high concentrations can be dangerous and have negativ influence on the living environment. This work deals about the results of expertize condensation arose during the drying of spruce wood. Wet spruce lumber was dried by dehumidification system with low temperature conditions (55 °C). The analysis of condensate fluid (water) collected during the first part of drying process shows on a content of some volatile organic compounds. The condensed fluid was get from drying of spruce timbre of 24 mm of width. The timbre was dried in a small semi industrials scale drying kiln when the moisture of the lumber was 56% in the beginning of the process. Volume of the lumber under examination was 2.2 m³. The condensate fluid was originally from down pipe. The condensate fluid was collected during the initiatory phase of the drying, four hours after the initiation of the drying process itself. First, the value of pH of the condensate fluid was measured. Determination of volatile organic compounds was done by accredited method SOA-16. The concentration of these substances were under the limits set in the statute No. 61/2003 Law Digest.

In this work are described results of field trials in years 2006 and 2007. In these small plot trials we observed an influence of different selenium levels (control; 12, 24, 48 and 72 kg Se.ha^-1 to the soil; 200 and 400 g Se.ha^-1 foliar application) on development of leaf area index during vegetation (approx. 60, 67 and 75^th day after planting), hectare yield of tubers and on concentration of selenium in tubers.
We found out, that development of leaf area index was significantly affected by year, variety and also by dose of applied selenium. The highest value of LAI was reached by control variant and the lowest value of LAI was reached by variants, in which we applied 48 and 72 kg Se.ha^-1.
Also hectare yield was significantly affected by year, variety and selenium treatment. With increasing dose of selenium hectare yield decreased. Higher decrease we observed in variants with soil application of selenium.
Concentration of selenium in fresh tubers increased with increasing dose of this nutrient. The highest concentration was observed in variants, where we applied selenium to the soil before planting. Substantial increase of Se-concentration (2,5-3,5× more than control variant) was observed also in variants with foliar application of selenium.

The aim of this study was to verify an effect of RNA storage in different laboratory conditions. Especially, this work was focused on the importance of using diethylpyrocarbonate (DEPC) treated water for storage of isolated RNA. The effect of storage of RNA samples in different temperatures was monitored according to various times as well. Isolated RNA was incubated at 20 °C, 4 °C, -20 °C and -80 °C, whereas the temperature -80 °C was used as a control. After incubation only mRNA was converted to cDNA by reverse transcription. The polymerase chain reaction in real time (real-time PCR) was used for a measurement of RNA degradation. No statistically significant interactions were found between RNA treatment conditions if analysis of variance (ANOVA) model was applied. The result showed that storage of isolated RNA in water treated with DEPC is not necessary. This approach prevents possible inhibition downstream reaction caused by DEPC. The results of this study can be used in all molecular applications based on RNA.

The aim of this thesis was to evaluate the changes of the microbiological quality of milk during storage. Fresh pasteurized milk was used for the laboratory experimentations. Cooling chain of the samples was broken for 8 and for 12 hours at different temperatures (22-30 °C). In these samples, total count of psychrotrophic microorganisms was assessed.
Technological indiscipline, i. e. higher storage temperature (24 °C and more), was associated with higher increase of total count of microorganisms and psychrotrophic microorganisms. Microbiological results proved that the samples stored under standard conditions were of very good quality. However, in fresh pasteurized milk the representation of total count of microorganisms and psychrotrophic microorganisms meets fully the norm requirements. It is necessary respect a sustentation of a lower temperature of fresh pasteurized milk during storage, especially in summer months.

For prediction of future events, there exist a number of methods usable in managerial practice. Decision on which of them should be used in a particular situation depends not only on the amount and quality of input information, but also on a subjective managerial judgement. Paper performs a practical application and consequent comparison of results of two selected methods, which are statistical method and deductive method. Both methods were used for predicting wine exports and imports in (from) the Czech Republic. Prediction was done in 2003 and it related to the economic years 2003/2004, 2004/2005, 2005/2006, and 2006/2007, within which it was compared with the real values of the given indicators.
Within the deductive methods there were characterized the most important factors of external environment including the most important influence according to authors' opinion, which was the integration of the Czech Republic into the EU from 1^st May, 2004. On the contrary, the statistical method of time-series analysis did not regard the integration, which is comes out of its principle. Statistics only calculates based on data from the past, and cannot incorporate the influence of irregular future conditions, just as the EU integration. Because of this the prediction based on deductive method was more optimistic and more precise in terms of its difference from real development in the given field.

The effect of Difert (a pig manure fermented by caddices of domestic flies produced on sawdust litter) on broccoli yield parameters and selected soil parameters were investigated on gleic fluvisol in a small-plot field trial localized at area of Slovak University of Agriculture in Nitra (48°18' N, 18°05' E).
The results showed that Difert applied in doses of 250 kg N.ha^-1 and 350 kg N.ha^-1 acted positively on the yields of fresh primary broccoli roses. However, the results are not statistically significant. Also a positive effect on N, P, K, Ca, Mg contents in broccoli roses was recorded. Difert has a moderate alkalizing effect on soil and increases the content of C_ox in the soil. Moreover Difert insignificantly decreased the content of vitamin C and significantly increased the content of nitrates in broccoli roses, but the worst qualitative effect on broccoli parameters was detected by applying mineral N fertilizers, which significantly increased the content of nitrates in broccoli roses and insignificantly decreased the vitamin C content. However, it resulted in the highest broccoli yields. The application of mineral N fertilizers had a negative effect on the total content of carbon in the soil as well.
The effect of Difert on broccoli yield and soil parameters refers to the feasibility of reducing the maturing period of the manure from 6 months to 1 week, in order to decrease the manure storage capacities.

Cyanobacterial water blooms became a global problem/issue because beside a dramatic deterioration of water quality parameters they also produce cyanobacterial toxins being harmful for animals and humans. Cyanotoxins especially the most prominent one, microcystin-LR (MC-LR), are of major concern and they have been reported to cause even death of mammals following ingestion or ingurgitation due to hepatotoxic modes of action. The aim of the recent study is to summarize briefly the impacts of microcystin on laboratory rodents, mice and rats, being used as models for other mammals including human beings. Most experimental approaches used intraperitoneal rather than oral and intratracheal application of microcystins, especially MC-LR, being the most efficient way to induce adverse impacts on different target organs. However, no matter how the exposure of rodents was performed, microcystins induced severe harmful impacts on the different target organs, preferentially the liver, for instances hemorrhages and apoptosis in liver, liver tumours, adverse effects on gut, kidney, testis and epididymis including spermatogenesis, on lung, on serum parameters and on progeny. In addition to these histological findings, microcystin was found to affect specifically biochemical parameters of target organs such as enzymes e.g. GST, CAT, GR, GPX, SOD, AST, ALT, γ-GT, protein phosphatases, SDH, SoDH and LDH or stress proteins such as HSP-70 and further parameters such as hepatic sulfhydryl content, GSH depletion, total bilirubin, urea nitrogen, and creatinine. Gene array analyses revealed that microcystin affects genes related to actin organization, cell cycle, apoptosis, cellular redox potential, cell signalling, albumin metabolism, glucose homeostasis pathway and organic anion transport polypeptide system. In combination with a further proteomics approach the proteomic analyses indicate that liver apoptosis induced by microcystin can be induced by two pathways: the BID-BAX-BCL2 and the reactive oxygen species pathway. The reviewed data clearly show that microcystin, especially MC-LR is able to cause severe adverse impacts on laboratory rodents and therefore there is an emerging need for further research to cover the major concern about cyanobacterial water blooms affecting mammals including human beings.

Global shape of the peaches of the Red Haven variety (harvested on different days during July, 2007) has been characterized by calculating the H/Ds, H/Dc and Dc/Ds ratios. There is no, or nearly no, differences between peaches harvested at the different days. The shape of the all tested peaches was very close to round one. The more detailed description of the peach shape is based on the Elliptic Fourier analysis (EFDs) of the digital photos. The knowledge of the parameters (curvature etc.) is very useful e.g. for the evaluation of the results of the strength tests. Compression tests have been also perforemd - the whole peaches have been compressed between two plates at the constant cross-head velocity 20 mm/min. The force-displacement curves are characterised by certain monotonic increase and the point called bioyield, where force exhibits a drop. The bioyield significantly decreases with the date of the harvesting. There is no evidence of the dependence of this parameter on the direction of loading. The same result is approximatively valid for apparent modulus of elasticity E. The force-displacement curves have been successfully modelled by non-linear mathematical models.

This paper is focused on the modelling and simulating the development of the price of cocoa beans on the world market. The developed models were based on the dependence of the level of the world price of cocoa beans on the world stock to grindings ratio of the beans in the last crop year. The ICCO databases from 1960/1961 to 2005/2006 crop years were used for the estimation of the parameters in the investigated forms of the price model. The linear and logarithmic-linear categories of the price models were studied in this paper. Within the linear forms of the price models; the single linear construction and the linear construction with dummy time variable were specified and tested. Within the logarithmic-linear category of the price models; the error correction model and autoregressive model were examined. From the point of view of statistical verification and from the low value of deviation of the simulated world price of cocoa beans for the 2005/2006 period from the actual price level of price for this crop period, the logarithmic-linear form of model with the error correction achieved the best results. Acceptable results were also obtained by means of the modified price model with the error correction component. By using the logarithmic-linear form of error correction model, the world price of the cocoa beans for the crop period 2006/2007 will achieve the following value 1047 SDR . t^-1. Under the modified error correction model, the level of the world price will be 1050 SDR . t^-1.

Poppy seed (Papaver somniferum L.) is an annual autumn or spring plant. This crop is cultivated generally for seed which is used as a foodstuff in food processing industry. The biological efficacy of different tested active ingredients (lambda-cyhalothrin, bifenthrin, aplha-cypermethrin, DE-225 and combination chlorpyrifos + cypermethrin) on poppy weevil (Stenocarus ruficornis S.) was evaluated in comparison with reference active ingredient (carbofuran) used as a standard treatment. The active ingredients were applied against the mentioned pest once in the season and were used in doses which were similar to those used against stem weevils in winter oil seed rape. Reference active ingredient was used in the dose which was authorised in the Czech Republic as standard ones against the poppy weevil. All active ingredients revealed efficacy which was measured (as a size of injuries) both on leaves and roots. Two trials were performed in 2001-2002 in which efficacy and selectivity were assessed.

Permeability of wood is a wood property which strongly affects a process of drying wood, as well as steaming, boiling and wood impregnation. The low permeability of the most industry treated wood causes investigating the ways which increase the permeability of wood. The one of the considered methods is drying of wood with the aid microwave radiation which causes rotation and friction of water molecules, thus the temperature and the pressure inside the wood are growing up. As a result of raised pressure are crackled cell walls which makes the wood structure more permeable in transverse direction, but in longitudinal direction the wood speciemens treated with microwave radiation don't analyse differences in the permeability in comparison with unmodified wood.

The most business entities in Europe are small or medium-sized enterprises (SME), which have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to creditors, suppliers, and national governments but they could be badly understandable to creditors, suppliers and subjects in other countries. This is a great obstacle of their activities in the EU internal market. The existence of 27 different national accounting systems in the EU can be held for the most important obstacle.
There are many ways how to develop compatible accounting standards for SMEs but the most significant activity in this field is the research project of IASB (International Accounting Standards Board). IASB has developed IFRS (International Financial Reporting Standards). Even though IFRS are suitable for all enterprises, their application in case of SMEs would be very expensive and could significantly increase compliance costs of taxation. This development has not been finished yet and there are still some problems which need to be solved before the introduction of accounting standards to the public.
The research has shown that IFRS for SMEs should be used mainly by the entities which do not have public accountability - i.e. that its equities are not publicly traded and do not hold assets in a fiduciary capacity for a broad group of outsiders. This paper discusses those IFRS modifications, which should be done in case of SMEs.

Document processing is significant and limiting factor of the efficiency of every information system that creates, stores, and revises documents during its operation. Selection of proper document format together with the data that describe the document can substantially influence the speed of processing the documents.
We should consider the document format already in the phase of systems design. If documents that are processed are of one type it is useful to follow one descriptive style during their creation. This can be achieved through using sample document templates.
Not less important is also the method of storing the documents. This aspect is crucial mainly in cases when the presentation and processing of the documents is fundamental. The design of the structure and methods of storing the documents are influenced by the operations that will be carried out with the documents. Big impact on the structure has e.g. implementation of efficient searching algorithm in full text or semantic variant.
This paper doesn't provide complex solution of document systems in information systems but uses suitable approaches and comparisons to show effective way how to implement such system with the compliance with new technologies.

Areas the most susceptible to wind erosion were chosen for the comparison of potential and real erodibility of soil by wind. All the areas are located in the Southern Moravia, the south-east of the Czech Republic. Ambulatory measurements of parameters required for wind erodibility determination were done during 2006 in three districts that are heavily endangered by wind erosion (districts of Breclav, Znojmo and Uherske Hradiste). Potential and real erodibility by wind was determined from wind velocity, soil humidity, content of clay and non-erodible soil particles. Potential soil loss does not go over the limit of the tolerable amount of soil loss 10 t.ha^-1.year^-1 at any studied area, even though all the three areas belong to the ones strongly susceptible to wind erosion. On the other hand, the tolerable soil loss for real erodibility 1.4 g.m^-2 was exceeded at two regions. Non-objectivity in the erodibility evaluation of heavy clay soils follows out of the results, as so as evident necessity of new knowledge concerning the determination of wind erosion intensity, because to date used equations come out of presumption that the more clay particles soil contains, the less susceptible to wind erosion is, which is inaccurate.

The contribution is aimed at the assessment of recommended crop management practices of chosen cereals for organic farming. To increase competitiveness, these practices are modified depending on soil and climatic conditions, and on a way of production use. Furthermore, impacts of the recommended crop management practices on economics of growing chosen cereals are evaluated and compared with economic results obtained under conventional farming. It is assumed that achieved results will contribute to the increase in proportion of arable crops in the Czech Republic where organic production offer does not meet current demands.
When evaluating results of growing individual cereal species in a selective set of organic farms, triticale, spelt and spring barley (in this ranking) can be considered as profitable crops. Moreover, triticale and spelt have even higher gross margin under organic farming than under conventional farming (by 62 % in triticale). Oat brings losses, however, it is important for livestock production. Winter wheat seems to be also unprofitable since less grain is produced at lower imputs per hectare and only part of it is produced in quality "bio", i.e. marketed for higher prices. Rye also brings losses under organic farming, particularly due to lower yields, similarly to the other mentioned cereals.
Special cereal species that are still neglected in organic farming systems are of potential use. Durum wheat has vitreous kernels with a high content of quality gluten which is used for pasta production. It can be grown in the maize production area on fertile soils only.

The aim of the study was evaluated the effect of chosen factors (sex, litter size, year of the study) on the growth of lambs crossbreeds with using Suffolk (Sf) in the sire position. In the mother position there were used following genotypes: Charollais (Ch), Sf 50 Ch, Improved Wallachian (IW) and IW 50 Sf. The evaluation was carried out during two successive years (2004-2005) on the farm Růžďka and involved altogether 141 lambs. The growth of lambs was evaluated in the following crossbreeds: Ch 50 Sf (n = 38), Sf 75 Ch (n = 40), IW 50 Sf (n = 29) and Sf 75 IW (n = 34). All lambs were born indoor in the period from January until the end of first decade of February. Lambs were kept indoor till the end of the study. Genotype had significant effect (P ≤ 0.01) only on birth weight. The highest daily gain (DG) from birth to 100 days of age (201 g) and the highest body weight (BW) at 100 days of age (24.26 kg) were found out in IW 50 Sf. Effect of sex had highly significant effect (P ≤ 0.01) only on birth weight and significant effect (P ≤ 0.05) only on BW at 100 days of age. Litter size was the most important factor that influenced the growth of lambs whereas this factor highly significantly (P ≤ 0.01) influenced all parameters under study excerpt the DG between 70 and 100 days of age. Monitoring year had highly significant effect (P ≤ 0.01) on BW at 100 days of age and on daily gains between 70 and 100 days of age and between birth and 100 days of age.

In 2006 and 2007 samples of harvested grain were used to verify the possibility of distinguishing 12 winter wheat genotypes and of detecting impurities on the basis of polymorphism of prolamin kernel proteins. Uniform electrophoretic patterns were detected in genotypes of Athlet, Buteo, Dromos, Ebi, Etela, Florett, Livia, Simila wheat in 2006 and 2007. On the basis of the identity index two sister prolamin lines with different share, depending on the year of harvest, were discovered in 3 wheat genotypes (Astella, Brea and Hana). The proportion of sister gliadin lines in the Astella and Brea genotypes was the same in both years. There was only minor difference (± 2.5%) in the share of the sister lines in the Hana variety between the respective years, and could be influenced by environmental factors. A foreign genotype was detected in the Mona variety. The identity index of the impurity to the Mona variety (ii = 0.30) was considerably low. In the impurity the gliadin block Gld 1B3 was not detected, which is the genetic marker of rye translocation T1BL.1RS (the Sr31 gene of resistance to black rust, higher cold resistance and the marker of poor baking quality - presence of secalin genes). The results proved the potential practical application of the electrophoretic detection of polymorphism of prolamin proteins as markers of impurities of foreign genotypes in a seed sample.

The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore decreases their competitiveness. It was proved, that there is negative correlation between the size of the company and the size of the compliance costs of taxation. Based on that, the European Commission has decided for twin-track strategy - to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc.) seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union. The aim of the paper is to present the possible harmonization models and further to discuss the methods which could be used for allocation of the consolidated tax base under CCCTB.

The aim of this study was to investigate the relation between growing degree day method and accumulation of root reserve saccharides before over wintering by alfalfa (Medicago sativa L.) in the condition of Czech Republic. In 2002-2004, the field experiment was conducted at the Research station of the Czech University of Life Sciences in central Bohemia. The interval between summer and last autumn harvest was 40-50 days or 60-70 days, respectively. These intervals were expressed as cumulative growing degree-days (GDD) for each year. The plants were sampled in each autumn with four replicates for each variant; the average depth of sampling was 150 mm. The weight of roots, amount of starch, and water soluble saccharides (WSC) per m² was determined. The total accumulation of root reserve saccharides was determined mainly by conditions during all vegetation period. The length of the interval or cumulative GDD influenced only variation of this basic amount. The GDD was corresponded better with starch content whilst WSC was more related to length of the interval. In central Bohemia condition, the GDD 600-700 °C was preliminary determined for maximal accumulation of root reserve saccharides. The GDD above this level did not significantly increase the root reserve accumulation. For exact verify of this model, other experiments in more sites are needed.

The aim of this study was to investigate the influence of cultivation, sowing, fertilisation techniques and chosen hybrids of maize upon infestation Ostrinia nubilalis. The experiment was performed in the maize monocultures in pilot plant test of Agrodružstvo Klas Křičeň (Pardubice district, Pardubice county) between 2001-2003. An increase in the number and the harmfulness of Ostrinia nubilalis were observed in the vegetation. This significant spread is the result of the monocultural way of growing the crop with the individual treatments being conducted on the same plots (damaged plant of year 2001 - 37 %, 2002 - 44 %, 2003 - 66 %). The time sowing method had a significant influence on the increased number of Ostrinia nubilalis (1^st term of sowing 15,3 %, 2^nd term of sowing 53,9 %). Only corn cobs were harvested and large amounts of postharvest remnants stayed on the field which acted as a reservoir for the next season. Neither various soil cultivation techniques, difference between the second sowing, soil protection technology, or traditional cultivation prove to be no significant (difference 7,0 %).