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Development of the Czech Republic Agriculture after Joining the European Union, as Related to the State Subsidy Policy
HLAVNIČKA, Jiří
Agriculture, ecology and rural development are often associated with policy of subsidy, in which the Czech Republic plays an important role and the European Union is the principal provider of financial resources. The agricultural policy of the Czech Republic before and after joining the European Union came out from the conceptions of agrarian policy approved by the government, where the environmental principles of sustainable agriculture were strengthened, especially between years 2004 - 2013. In the Czech Republic, the support of rural development and farm land use which follows the line of environment and landscape protection and improvement is realised in terms of agro environmental measures. Support of organic agriculture is part of them as well. Bachelor thesis evaluates the influence of the state policy of subsidy on the development of organic agriculture. In particular, it analyzes the progress of the support to organic agriculture, identifies the possible changes in land resources structure and share of areas used for organic agriculture. And in the end, it evaluates the progress of provided rates and state financial support to organic agriculture.
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Taxation and grant of agricultural company - influence accounting methodist and relation to income from operations
NAVRÁTILOVÁ, Jana
This bachelor thesis deals with tax and grant issues concerning a subject being in business in the agricultural sector. The objective is to elaborate more precisely these issues with regard to the impact on accounting and with a resultant relation to the final net income. Theoretical base of the application in the agricultural enterprise Jari Agro, Ltd. is mentioned in the practical part of this bachelor thesis. Grants are crucial for present agricultural entrepreneurs. I described the influence of these grants (drawn by enterprises) on the final net income. I also noted the impact of taxes on the final net income. All data needed for the compilation of this thesis were found out from the basic company statements {--} balance sheet and profit & loss statement for the years 2005 - 2007, from the literature and from the Internet.
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Financial analyses of agriculture enterprise in relationship of subsidy policy
JAROŠ, Petr
The goal of financial analysis was an implementation and consequential formulation of effects of the financial analysis in the sequence for subsidies policy. The financial analysis was make on the basis of analysis of proportion, absolute and of course a systems of proportion indicators. Financial effects of individual indicators were contrasted with a recommended values, which define literature, with a competitive companies who managing with a similar conditions and in the same field and selected indicators with value, which define the Green report too. It was extended to certain conclusions, which are define in the analysis of effects and elaborate in more details in the own financial analysis. By the calculation of selected indicators was examination an influence of grants of the European Union and grants from state budget of the Czech Republic.
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