VPLYV ROZNYCH DRUHOV POISTENIA NA RIZIKOVOST PESTOVANIA PSENICE OZIMNEJ V NITRIANSKOM KRAJI

The situation in the agricultural insurance and also the insurance market in Slovakia is developing very dynamically. Crop insurance is one of the insurance types with highest risk, and the total amount of insured yardage is very low. Nowadays in Slovakia only three commercial insurance companies out of 27 offer agricultural insurance. They offer insurance products focused on crop and livestock. To increase the demand the government supports farmers by 50% of the premium. In this research the impact of three different insurance types on the wheat production — yield insurance, price insurance, and revenue insurance are analysed. There are calculated expected claims costs, number of insurance benefits, amount of paid benefits, and the coefficient of variation at four insurance levels: 90%, 85%, 80%, and 75%. The insurance model on wheat production in Nitra region based on the production in the years 1998-2004 and sale data of 171 producers was applied

Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby

The primary goal of the article is to evaluate the influence of direct taxes and social security system on agricultural enterprises. We focus on the impact of the direct taxes - land tax, building tax, road tax and income tax. The analysis also deals with contribution to the insurance funds related to employees. This contribution can be considered as taxation as well. The analyzed individual data for agricultural enterprises cover the period from 2004 to 2009 and represent 80% of agricultural land in the Slovak Republic

VPLYV ZADLZENOSTI POL'NOHOSPODARSKYCH FIRIEM HOSPODARIACICH V ROZNYCH PRIRODNYCH PODMIENKACH NA ICH RENTABILITU

The primary goal of the article is to evaluate the effects of indebtedness on the profitability of agricultural farms located in less favoured areas (LFA), and the farms which are not located in the LFA. For evaluation of this situation there were used selected financial indicators, development of which was accounted in the period 2000-2005. The base of the data vere created, by aggregate data of corporate bodies. Data comes from the VU EPP database. Indebtedness of agricultural farms reaches in average 35 %. In accordance with an average Slovak company, which indebtedness is 75 %, and in accordance with direction value 50 % it is still under the tolerable value. Lower indebtedness of agricultural farms results from specific factors of agricultural basic industry. These factors are land and climatic conditions, seasonality of production, lower profit margin, and long cycle of production, which means distinction between production and sales phase that causes ups and downs in cash flows of the companies. The relationship between profitability and indebtedness shows non-linear development in the period 2000-2005

DOTACIE V POL'NOHOSPODARSTVE A ICH VPLYV NA VYSLEDOK HOSPODARENIA POL'NOHOSPODARSKYCH PODNIKOV NA SLOVENSKU

The primary goal of the article is to evaluate the impact of Common Agricultural Policy (CAP) on the profitability of agricultural enterprises in Slovakia. We also analyze the development of Return on Equity (ROE) with and without subsidies on a selected sample of 756 agricultural companies that mean 59 % of all agricultural corporate bodies in Slovakia. We work with the database from The Research Institute of Agricultural and Food Economics (RIAFE) for the period 2000-2006. Since 2004 when Slovakia entered the EU the amount of subsidies has risen, and it still rises. However, it still does not have any positive respond in profitability of agricultural enterprises, and ROE without subsidies is developing negatively. How is it possible? A partial answer to this question can be found in the added value and sales of own products and services

VYVOJ RENTABILITY, LIKVIDITY A AKTIVITY VO VYBRANOM SUBORE POL'NOHOSPODARSKYCH PODNIKOV V ROKOCH 200-2008

The paper evaluates the development of return on equity, cash ratio, and asset turnover ratio in agriculture during the period 2000-2008. For evaluation and analyzes there was used the database from The Research Institute of Agricultural and Food Economics (RIAFE) and a selected sample of 2 250 agricultural companies, which means 20 % out of all agricultural body corporate in Slovakia. The criterion for the selection was the best 250 enterprises per each year in selected ratio performance. The evaluation of Return on equity shows that also agriculture can be attractive for investors especially after joining the EU. But the fact that only 2 enterprises had during the years 2000-2008 the best ROE performance needs to be taken into account. The range of generally recommended values for cash ratio is 0.2--0.6 or 0.8. Agricultural enterprises suffer from low liquidity; however the results show that there is a difference between the years 2000-2003 and 2004-2008. After entering the EU the cash ratio increased to higher values than generally recommended. Asset turnover ratio on the other hand decreased after entering the EU in 2004

Shared representations for working memory and mental imagery in early visual cortex

Contains fulltext : 115425.pdf (publisher's version ) (Closed access)Early visual areas contain specific information about visual items maintained in working memory, suggesting a role for early visual cortex in more complex cognitive functions [1, 2, 3 and 4]. It is an open question, however, whether these areas also underlie the ability to internally generate images de novo (i.e., mental imagery). Research on mental imagery has to this point focused mostly on whether mental images activate early sensory areas, with mixed results [5, 6 and 7]. Recent studies suggest that multivariate pattern analysis of neural activity patterns in visual regions can reveal content-specific representations during cognitive processes, even though overall activation levels are low [1, 2, 3 and 4]. Here, we used this approach [8 and 9] to study item-specific activity patterns in early visual areas (V1–V3) when these items are internally generated. We could reliably decode stimulus identity from neural activity patterns in early visual cortex during both working memory and mental imagery. Crucially, these activity patterns resembled those evoked by bottom-up visual stimulation, suggesting that mental images are indeed “perception-like” in nature. These findings suggest that the visual cortex serves as a dynamic “blackboard” [10 and 11] that is used during both bottom-up stimulus processing and top-down internal generation of mental content.5 p