The taxation of agricultural land with the use of multi-criteria analysis

The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value.Web of Science62520419

Influence of Rheum taxa and harvesting date on the content of L-ascorbic acid and oxalic acid in the climatic conditions of South Moravia (Czech Republic)

Rhubarb (Rheum L.) is a well-known medicinal and culinary plant. Apart from its rich nutritional value, rhubarb contains a higher concentration of oxalates. In this study, the content of L-ascorbic acid (AA) and oxalic acid (OA) within three rhubarb species (Rheum rhabarbarum, R. rhaponticum and R. palmatum x wittrockii) differentiated to 16 accessions in a gene bank rhubarb collection (Lednice, Czech Republic) in the condition of conventional production in the South Moravia region during the harvesting period was evaluated. While L-ascorbic acid is essential in human nutrition, oxalic acid is considered toxic, and high doses may cause serious health issues. AA and OA content, the morphology evaluation and ISSR (inter simple sequence repeats)-based genetic analysis were performed. The results of this study confirm the significant influence of taxonomy and harvesting time on the content of AA in Rheum accessions. The content of AA was determined from 6 mg . 100 g-1 to 10 g . 100 g-1 fresh weight (FW) at the beginning of the harvesting season (May) up to 25 mg . 100 g-1 FW at the end of the harvesting period. The content of OA strongly varied from 300 mg . 100 g-1 to 1800 mg . 100 g-1 FW. Regarding the antinutrient character of oxalate, the optimal harvest period of this region was estimated to be from May to early June, when the OA content was the lowest. The role of AA as a precursor of oxalate formation in rhubarb was not affirmed by the results of this study.O

Combined effect of thyme and clove phenolic compounds on Xanthomonas campestris pv. campestris and biocontrol of black rot disease on cabbage seeds

The seed-borne bacterium Xanthomonas campestris pv. campestris (Xcc) as a causal organism of black rot disease remains the most serious bacterial problem of agricultural production of cruciferous plants worldwide. The eradication of a primary inoculum originating in seeds is available, but no treatment is totally effective. With the threat of developing chemical resistance and increasing pressure for sustainable disease management, biocontrol methods represent one of the main strategies currently applied in agriculture. Natural antimicrobials, including essential oils, are promising tools in disease management with low risks of environmental pollution and impact on human health. Thyme and clove essential oils were demonstrated to be highly effective in Xanthomonas studies in vitro; therefore, their application in black rot control was evaluated in this study. From five phenolic substances originating from thyme and clove essential oils (carvacrol, eugenol, linalool, p-cymene and thymol), the most promising in vitro results were observed with carvacrol, for which 0.0195% led to the death of all Xcc cells in 30 min. Moreover, a synergistic antibacterial effect of carvacrol and thymol solutions decreased the minimal inhibition concentration to 0.0049% and 0.0195% for carvacrol and thymol, respectively. Using the quadruple bactericidal values, the complete elimination of Xcc from the surface of infested cabbage seeds was obtained for both carvacrol and thymol solutions and their combined mixture at 2 MIC value. The elimination of bacterial infection from germinated cabbage plants was observed for both plate counting and quantitative real-time PCR methods. We also evaluated the effect of the application of phenolic treatment on the seed germination and germinated plants. Our results suggest a high potential of the application of carvacrol and thymol in vegetable seed production, specifically for cabbage, thus representing a suitable alternative to cupric derivatives

Zhodnocení vývoje ekonomické efektivnosti technologie plazmových nástřiků v s. p. Vítkovice, provoz 640

Prezenční156 - Katedra národohospodářskáNeuveden

Teoretické a praktické aspekty účetního auditu firmy

Import 20/04/2006Prezenční výpůjčkaVŠB - Technická univerzita Ostrava. Ekonomická fakulta. Katedra (152) podnikohospodářsk

Řízení a účtování zásob

Import 20/04/2006Prezenční výpůjčkaVŠB - Technická univerzita Ostrava. Ekonomická fakulta. Katedra (116) marketingu a obchod

Tax gap as a tool for measuring VAT evasion in the EU countries

VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.Web of Science10213

Effect of Plant Growth Promoting Microorganisms on Pepper Plants Infected with Tomato Brown Rugose Fruit Virus

Symbiotic interaction between plants and microorganisms in the rhizosphere is an important factor affecting plant growth and fitness. Arbuscular mycorrhiza fungi symbiosis increases resistance of the plants to stress factors, including pathogens. Tomato brown rugose fruit virus (ToBRFV) is an important destructive virus damaging tomatoes and peppers with losses that can reach 100%. It is listed on the list of current quarantine organisms in the Czech Republic. The aim of this study was to evaluate influence of root colonization with Funneliformis mosseae or/and Azospirillum brasilense on ToBRFV symptoms and viral titre reduction. Plants treated with arbuscular mycorhizal fungi (AMF) had lower symptom emergence after 14 dpi, however there was no difference in symptoms emergence after 21 dpi within all treatments. The highest colonization intensity by Funneliformis mosseae was detected in ToBRFV negative plants treated with both AMF and Azospirillum (AZO) and the lowest in ToBRFV positive plants with the same treatment (AMF + AZO). Colonization intensity of Azospirillum brasilense in all treated variants went from 20% to 41%. Results suggest that the combination of those two beneficial microorganisms in ToBRFV-infected plants negatively affected AMF colonization