This dissertation deals with the impact of the agricultural enterprise ZEMPO VOS a.s on the employment and the quality of life in the town Strunkovice nad Blanicí in the period from 1950 to 2013. The main aim was to map out the employment in the town of Strunkovice nad Blanicí including the description of the head employer, the agricultural enterprise in last 60 years in detail. The combination of qualitative and quantitative methods was used to reach the aim. Particularly the study of historical documents, operating data of the agricultural enterprise, interviews with the mayor and with chairman of the board of directors of the holding and questionnaire for inhabitants and for employees. Next was evaluated the financial situation of the holding using selected economic indicators and based on SWOT analysis were identified the strengths and the weaknesses, opportunities and threats. The conclusion outlines the set of certain socio-technical recommendations for stabilization, competitiveness and development of the ZEMPO-VOS a.s. Strunkovice nad Blanicí in the way, that in the future this holding will bring the career opportunities for people living in Strunkovice nad Blanicí.

The purpose of this master thesisis to familiarize with diversification possibilities of the agricultural enterprise as well as to compare the economics ofproduct oriented farmer with the economics of agricultural enterprise after utilization of environmental donations and with ecologically oriented farmer.For this comparison I created three real enterprise diversifications. Diversificationsare particularly designed for a different approach to land usage, intensity and the amount of donations. The practical part is devoted to grants utilization from European Union funds for conventional agriculture and to the possibilities to obtain additional donations after diversification of agricultural enterprise to ecologically oriented one or to enterprise were agri-environmental measures was applied. The last part is focused at assessing funds? performance in various types of agricultural enterprises and finding the most profitable type.

A presente pesquisa objetivou identificar quais são os fatores determinantes para a adoção de práticas ambientais responsáveis em um empreendimento agrícola. Para atingir os objetivos propostos, foi realizado um estudo de caso em um empreendimento agrícola de grande porte, o Condomínio Agrícola Santa Izabel (Jaboticabal-SP), cuja atividade principal está centrada na produção de cana-de-açúcar e pode ser considerado exemplo para outras organizações do meio rural, já que adota a rotação de culturas (com soja), o plantio direto, o manejo integrado de pragas e o controle biológico, a aplicação de corretivos e fertilizantes em taxa variável, a recomposição de APPs e o tratamento adequado dos resíduos gerados na produção. Entre as características do produtor, foram identificados como determinantes a escolaridade, a cultura e experiência, a adesão às cooperativas ou associação de produtores, a renda familiar, a orientação para o lucro e a consciência ambiental. Entre as características da prática, a testagem tecnológica, o custo de oportunidade, a compatibilidade e especificidade, a observabilidade, a complexidade e a credibilidade. Entre as características do negócio, o que é produzido, o tamanho da área de produção, o capital humano, o capital financeiro, a estrutura organizacional, os valores e políticas organizacionais, a rentabilidade, a renda adicional e a qualidade da produção. E, entre as características do ambiente externo, os cuidados com os recursos naturais, o relacionamento com fornecedores, o relacionamento com a comunidade/sociedade, a concorrência, o acesso a agentes de extensão e universidades, a cooperação, a imagem corporativa e o incentivo dos acionistas. O maior entendimento dos determinantes ajudou a identificar quais são os desafios para adoção destas práticas e, a partir disso, podem ser elaboradas estratégias de ação que incentivem uma maior adoção destas práticas entre os empreendimentos agrícolas do país. / This research aimed to identify the determinants for adoption of responsible environmental practices in an agricultural enterprise. To achieve the proposed objectives, a case study was conducted in a large agricultural enterprise, Condomínio Agrícola Santa Izabel (Jaboticabal- SP), whose main activity is focused on the production of sugarcane and can be considered as an example to other organizations in the rural areas, since adopting crop rotation (with soybean), conservation system, integrated pest management and biological control, application of fertilizers in variable rate, recovery of riparian forests and the treatment of waste generated in the production. Among the characteristics of the producer were identified as determinants: schooling, culture and experience, membership of the cooperative or association, family income, the guidance for profit and environmental awareness. Among the features of the practice: technology testing, cost of opportunity, compatibility and specificity, observability, complexity and credibility. Among the characteristics of the business: what is produced, the size of the area of production, human capital, financial capital, organizational structure, organizational values and policies, profitability, additional income and quality of production. And among the characteristics of the external environment: care with natural resources, supplier relationships, community/society relationship, competition, access to extension agents and universities, cooperation, corporate image and encouragement of shareholders. A better understanding of the determinants helps to identify what are the challenges to adoption of these practices and the development of strategies that encourage greater adoption among agricultural enterprises in Brazil.

A presente pesquisa objetivou identificar quais são os fatores determinantes para a adoção de práticas ambientais responsáveis em um empreendimento agrícola. Para atingir os objetivos propostos, foi realizado um estudo de caso em um empreendimento agrícola de grande porte, o Condomínio Agrícola Santa Izabel (Jaboticabal-SP), cuja atividade principal está centrada na produção de cana-de-açúcar e pode ser considerado exemplo para outras organizações do meio rural, já que adota a rotação de culturas (com soja), o plantio direto, o manejo integrado de pragas e o controle biológico, a aplicação de corretivos e fertilizantes em taxa variável, a recomposição de APPs e o tratamento adequado dos resíduos gerados na produção. Entre as características do produtor, foram identificados como determinantes a escolaridade, a cultura e experiência, a adesão às cooperativas ou associação de produtores, a renda familiar, a orientação para o lucro e a consciência ambiental. Entre as características da prática, a testagem tecnológica, o custo de oportunidade, a compatibilidade e especificidade, a observabilidade, a complexidade e a credibilidade. Entre as características do negócio, o que é produzido, o tamanho da área de produção, o capital humano, o capital financeiro, a estrutura organizacional, os valores e políticas organizacionais, a rentabilidade, a renda adicional e a qualidade da produção. E, entre as características do ambiente externo, os cuidados com os recursos naturais, o relacionamento com fornecedores, o relacionamento com a comunidade/sociedade, a concorrência, o acesso a agentes de extensão e universidades, a cooperação, a imagem corporativa e o incentivo dos acionistas. O maior entendimento dos determinantes ajudou a identificar quais são os desafios para adoção destas práticas e, a partir disso, podem ser elaboradas estratégias de ação que incentivem uma maior adoção destas práticas entre os empreendimentos agrícolas do país. / This research aimed to identify the determinants for adoption of responsible environmental practices in an agricultural enterprise. To achieve the proposed objectives, a case study was conducted in a large agricultural enterprise, Condomínio Agrícola Santa Izabel (Jaboticabal- SP), whose main activity is focused on the production of sugarcane and can be considered as an example to other organizations in the rural areas, since adopting crop rotation (with soybean), conservation system, integrated pest management and biological control, application of fertilizers in variable rate, recovery of riparian forests and the treatment of waste generated in the production. Among the characteristics of the producer were identified as determinants: schooling, culture and experience, membership of the cooperative or association, family income, the guidance for profit and environmental awareness. Among the features of the practice: technology testing, cost of opportunity, compatibility and specificity, observability, complexity and credibility. Among the characteristics of the business: what is produced, the size of the area of production, human capital, financial capital, organizational structure, organizational values and policies, profitability, additional income and quality of production. And among the characteristics of the external environment: care with natural resources, supplier relationships, community/society relationship, competition, access to extension agents and universities, cooperation, corporate image and encouragement of shareholders. A better understanding of the determinants helps to identify what are the challenges to adoption of these practices and the development of strategies that encourage greater adoption among agricultural enterprises in Brazil.

農地價格隨著研究立場不同，而具有多元的價格型態，本研究採農業使用的角度，以收益法求取宜蘭縣三星鄉的農地價格，將之與實價登錄成交資料比較，並應用多元迴歸分析影響成交價格與收益價格差距的可能因素。 研究結果發現在民國89年後所新辦的農地重劃地區將增加農地的轉用壓力，且當新辦重劃地區內成交農地臨路寬度愈大，則成交價格與收益價格差距愈發明顯，表示新辦重劃區內道路寬度的設計已超出農用基本需求，而增加農地變更使用的可能，此與農地重劃擴大農場經營之目標相互衝突。但透過公約機制與生產制度面的改良，農業經營專區則可能減少農地的變更使用，進而達到保護農業生產環境的理想。另外，在三星鄉內，農舍的興建將擴大農地價差關係，促使農地轉用價值上升，且影響隨著時間遞嬗日益彰顯，顯示農地已面臨愈來愈高的轉用壓力。 / This study looks at difference between income approach value and transaction price at Sanxing Township, Yilan County. With different point of view, the agricultural land will have diversified value types, such as market value and use value. To begin with, we conduct income approach to determine agricultural land value as pure use value. Then, we compare it with transaction price from government statistics, calculating the gap between income approach values and real selling price. Finally, we apply multiple regression analysis to find price gap influence factors. The empirical model presents special agricultural enterprise zones may reduce agricultural land development pressure, and therefore could protect agricultural production environment. But, when at recent constructed agricultural land readjustment area, agricultural land will face much more development pressure which has violated land consolidation objects. Research also indicates that our land face much more development pressure with evolution of the time.

The theoretical part describes development grants, financial analysis and farm accountancy data network. The goal of financial analysis was an implementation and consequential formulation of effects of the financial analysis. Basis of the analysis were profit and loss statements and balance sheets. The financial analysis was make on the basis of analysis of proportion indicators: profitability, activity, liquidity and insolventy. Every agricultural enterprise I compared with farm accountancy data network (FADN). The informations for processing this work was predominantly gained from Ministry of agriculture, State agricultural interventional fund, agricultural enterprise, literature and internet.

The aim of this study was to analyze the effectiveness of the company Jaromericka dairy, and using methods of financial analysis. Were used absolute (horizontal and vertical analysis), differential (analysis of funds) and ratio (profitability ratios, activity, liquidity and debt ratios) indicators of financial analysis. Then used some reputable and bankruptcy model (IN95, IN99, Tafflerův model Kralickův Quicktest). And it was calculated the economic value added EVA. Financial analysis was performed and the methods were applied in specific conditions Jaromericka dairy. Jaromericka Creamery, Inc. based in the Jaroměřice Rokytnou (District of) and is the subject of extensive activity. This is a business activity, production of milk products, organizational and financial advisers and brokers. Financial analysis was conducted for 5 years, ie since 2005-2009. Jaromericka indicators were then compared with indicators of a dairy next ten dairies, which are located in the Czech Republic.