Abstract:In view of the strengthening demographic trend of ageing of the population and the pension reform underway in the Czech Republic, the problem of Age Management, which focuses on the management taking into account the age of employees, has become very current from the perspective of securing manpower. Th e agricultural sector has also long been facing problems in the area of manpower. Th erefore, the aim of the article is to analyse and evaluate the costs for supporting the Age Management in agricultural businesses and to propose measures leading to the eff ective utilization of these analysed fi nancial means. Th e data were acquired on the basis of a quantitative survey with the aid of a questionnaire survey in agricultural businesses in the Czech Republic (the number of businesses: n = 436, the number of agricultural businesses: n z = 103). One of the conclusions of the article is that 24.3% of the approached agricultural businesses are implementing the Age Management. Th ese are primarily small and medium agricultural businesses with up to 50 employees, which incur in average 6 to 10% of operational costs in relation to the gained profi ts on the application of the Age Management principles.

Diversity is a phenomenon which is increasingly manifesting itself in the globalized society; therefore, it is observable in various areas of human activity, and thus also in the labour market and work teams. Age, sex, ethnicity and nationality, creed or disabilities are among the parameters of diversity. The aim of the article is to identify and evaluate the implementation of Diversity Management in workplaces, whilst bearing in mind researched factors of diversity. The results were gained by conducting a primary survey by questionnaire in organizations (n = 315). The results showed that a total of 41.9% of selected organizations operating in the Czech Republic implement Diversity Management. The largest part of organizations operate in the tertiary sector (69.7%). The survey results show the situation concerning Diversity Management in the selected organizations and support the oppinion that Diversity Management is a current global matter and its concerns all organizations. The research parameters infl uenced the application of Diversity Management in organizations (Cramer's V is from 0.176 to 0.430). One of the recommendations for organizations is that they devote more attention to this phenomenon, as qualifi ed human resources is on the decline and adequate attention will once again need to be devoted to groups of potential workers who have hitherto been overlooked. Diversity Management represents a new opportunity for organizations to build the employer's good brand and attract knowledge workers.

ABSTRACT:The paper deals with the evaluation of economy of forestry companies. The evaluation stems from the results of economic analyses of enterprises that are further monitored in the context of forestry and development of economic financial ratios of evaluated companies. Furthermore, the evaluation is based on real possibilities of companies stemming from resources which they have at their disposal and on the facts that occurred in the selected companies in the monitored period. The development of important factors influencing the whole branch of forestry and their real state are introduced in the first part of the paper. After that, methods used in financial analysis of enterprises are described. The fact that forest land in the Czech Republic covered 2.66 million hectares in 2014 and its proportion in the total area of the country is 34% adds importance to the topic (Czech Statistical Yearbook 2015).

ABSTRACT:The paper aims to evaluate the applicability of International Accounting Standard (IAS) 41 to the valuation of a growing stock of stands and entering its value in the corporate accounting system in the Czech Republic. In this context, IAS 41 is analysed in detail with focus on the method of reporting of the forest value in the accounting. At the same time a questionnaire survey is conducted among the forestry sector experts on the topic of willingness to report the forest value in statements. Based on the findings, an alternative solution to the application of IAS 41 to the forest accounting treatment, which would be potentially applicable, is proposed in the paper. The questionnaire survey (n = 317) has found that there is an increasing tendency towards the willingness to report the forest in the statements, especially in the organizations which simultaneously meet the statutory duty to disclose this value in the notes to the statements, and it is also recognized that this willingness does not depend on the legal form of organization.

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