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The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 – Agriculture: Bearer Plants on the financial reporting in agriculture. The paper is based on the co...
New requirements regarding agriculture production together with the increased pressure on environmentally friendly practices leave almost no space for the routine agriculture production. Innovations t...
Attempts to explain the astonishing differences in agricultural productivity around the world typically focus on farm size, farmer risk aversion, and credit constraints, with an emphasis on how they m...
This is a study of clusters and their influence on companies and the environment in Serbia, with the aim of analysing information regarding companies, clusters and the process of cluster development i...
Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on ...
Food safety is an important credence attribute that is increasingly being emphasized by the food industry, regulatory bodies and the consumers around the world. Consumers cannot predict ex ante perfor...
Agriculture in the Czech Republic plays an important role in the degradation of individual components of the environment. Reduction of soil fertility, contamination of surface- and groundwater, reduct...
The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic m...
If Czech and European agriculture have ensured people’s basic existential needs for many centuries, then it seems paradoxical that in the present institutional conditions of advanced market economies ...
This article sets out to analyze the value added generation in the Slovak agrarian sector at the time of the accession to the EU compared to which we are severely lagging behind in the overall generat...
Cereals have a significant position in land farming in Slovakia. Important commodities are wheat, barley and maize. In the years 1999–2000, a research showed that Slovakia’s natural production was lag...
Cereals have a significant position in land farming in Slovakia. Important commodities are wheat, barley and maize. In the years 1999–2000, a research showed that Slovakia’s natural production was lag...

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