No abstract

The goal of the paper is to quantify and evaluate the effects of investment subsidies in the Czech meat processing industry. The investment subsidies should enhance the economic results of the supported companies and increase their competitiveness. The analysis is based on the fixed-effect modelling of balanced panel data of 130 meat processors in the period 2008–2013. It quantifies the impact of investment subsidies from the Rural Development Programme (RDP) and the national support programme (Decree of MoA) on profitability, labour productivity, credit debt ratio and the efficiency of production consumption. The conclusions can be generalized for medium-sized and large companies. The results show that investment subsidies from the RDP had not such a significant effect as expected. Investment subsidies from the RDP affected only the labour productivity of large meat processors and the ROA of non-family companies. However, they should preferably help small and medium-sized companies to be more competitive. Subsidies from the national programme increased the profitability of family-owned and medium-sized companies and changed the capital structure of the supported companies which used more bank loans for upgrading the technology.

This article aims to assess whether these subsidies have contributed to higher economic efficiency of enterprises. The impact of investment grants to economic indicators (sales, debt ratio, labour productivity and production consumption) is evaluated. 35 dairy enterprises that drew investment grants, were analyzed in total. According to the results, grants from national sources have a greater impact on the economy of businesses. National subsidies improve labour productivity, sales and production consumption. Impacts of subsidies drawn from the Rural Development Programme are less noticeable. These subsidies affect only the production consumption by its decreasing. The market situation in 2008 and 2009 also influenced the rated indicators.

Die Werkstoffprüfung keramischer Konstruktionswerkstoffe stützt sich bei vielen Experimenten auf den Biegeversuch. Die Beschränkung der Aussagekraft dieser Versuche wird für linearelastisches und plastisches Werkstoffverhalten dargelegt und die Begründung des aufwendigeren Zugversuchs abgeleitet. Das Konzept einer optimierten stoffschlüssigen Einspannung für Keramikrundproben für Raumtemperaturermüdungsversuche wird vorgestellt. Für hohe Temperaturen wird ein Prüfkonzept mit Flachzugproben entwickelt, das statische und quasistatische Versuchsführungen bis etwa 1400 °C durchzuführen gestattet. Erste Zugkriechkurven von gesintertem Siliziumnitrid werden vorgestellt und mit entsprechenden Biegekriechkurven verglichen.

There has become valid the limiting condition of 10 hectares per an inhabitant in the criterion of cadastral acreage of municipalities in the budgetary taxes. The limiting condition has been valid from the year 2013. The limiting condition was implemented to prevent groundless amount of incomes to a budget of some municipalities, especially border municipalities which municipalities get on the basis of its large cadastral area in relation to the cadastral area of the whole Czech Republic. The topic of the article is to compare of incomes of municipalities on the basis of the sole criterion -cadastral area with limiting condition 10 hectares per an inhabitant or built-up area in a municipality (m 2 ). The goal is to find out if the new limiting condition will influence more to the decreasing of extreme values in redistribution in connection with compare criterion of builtup area in a municipality (m 2 ). The criterion of built-up area is the equivalent to the limiting condition of 10 hectares which the Ministry of Finance of the Czech Republic applied in calculation of the share taxes due to mentioned facts. Final distribution of the financial means to the budget of the municipalities is shown in the graphical representation and there are observed incomes per inhabitant in 4 big cities -Prague, Brno, Ostrava and Plzeň and median values of all others municipalities. The results show that in comparison of the criterion of cadastral acreage of municipalities with limiting conditions and built-up area in a municipality (m2) the extreme values are decreasing if both criterions are used. But in the criterion of built-up area of municipality is the redistribution of means more homogeneity per one inhabitant. We can pronounce that if we use the criterion of rebuilt area of municipality the financial means are more redistributed in favour of bigger settlement unit while in the criterion of cadastral acreage of municipality it is more the opposite.