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Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
(Česká akademie zemědělských věd, 2017)
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 comparison of the current ...
Analysis of serious and fatal occupational accidents associated with tractors in agriculture and forestry in the Czech Republic
(Mendelova univerzita v Brně, 2020)
Agriculture and forestry have traditionally been one of the most hazardous occupations for workers. In both these sectors the tractor is one of the most used machinery. From a total of 89 detected serious and fatal accidents ...
Sustainability assessment & reporting in agriculture sector
(Mendelova univerzita v Brně, 2017)
Sustainability assessment is a mainstream business activity that demonstrates the link between the organization's strategy and commitment to a sustainable global economy. Sustainability indicators describe the environmental, ...
Nanoparticles as a solution for eliminating the risk of mycotoxins
(MDPI AG (Multidisciplinary Digital Publishing Institute-MDPI), 2018)
Mycotoxins are toxic secondary metabolites produced by certain filamentous fungi. The occurrence of mycotoxins in food and feed causes negative health impacts on both humans and animals. Clay binders, yeast cell walls, or ...