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One of the main tasks of controlling is to identify the deviations of actually achieved results compared to the planned and to find out reasons for their occurrence. Lack of attention to this activity can have negative impact on the company's performance. The paper focuses on identification of selected research results that was conducted in Slovak agricultural enterprises. The main goal of the paper is to evaluate and analyse the approach of agricultural enterprises in Slovakia to the implementation of deviations analysis. The basic technique applied for data collection was a questionnaire survey, which was supplemented by a direct interview with managers of selected agricultural entities. The implementation of the questionnaire survey was preceded by a pre-research (pilot study) carried out in the Czech Republic. Obtained data were statistically examined applying the XLStat statistical program. Based on achieved research results we confirmed presumptions from the theoretical background elaborated in the paper, stating that the analysis of deviations is an integral part of controlling. Furthermore, we identify problematic areas for deviations analysis and also controlling implementation in agricultural enterprises in Slovakia. [ABSTRACT FROM AUTHOR]

Progress in the field of information and communication technology is a source of advantage that improves quality of business services; increases productivity levels and brings competitive advantage to enterprises and organisations related to agricultural production. However, the use of information and communication technology (ICT) is connected with information security risks that threaten business continuity and information assets. The ICT in small and medium-sized enterprises (SME) and agricultural enterprises is the source of several advantages as well as the risks resulting from information security violation and security incidents. This paper aims at the current situation of information security in SME and agricultural enterprises. Furthermore, the paper provides results of a survey focusing on identification and evaluation of the effects of internal and external factors affecting existence of risks in information security in Slovak SME and agricultural enterprises. Until now, there had not been a similar survey carried out. [ABSTRACT FROM AUTHOR]

We are currently making great strides in the field of ICTs, which is associated with the availability of other larger volumes of information any species. There are problems with their analysis, storage, as well as security in companies. The aim of the paper was to focus on the agricultural sector in terms of innovation. In the presented article we deal with the issue of cloud computing and its use in management in agricultural enterprises in Slovakia. We characterize cloud computing, its advantages and disadvantages, as well as the current use of this service by agricultural entreprises in Slovakia. We used the method of questionnaire survey and personal interview to investigate the above problems. We also focused on the study of cloud computing and related issues from available foreign sources. The results show that agricultural enterprises in Slovakia use cloud computing services less with comparing to the countries of EU. [ABSTRACT FROM AUTHOR]

The paper uses the alternative Markowitz portfolio theory approach, by replacing the stock return with return on equity (ROE) and estimates the systematic risk of unquoted agricultural farms. The systematic risk is standardly measured by the mean-variance model and standard deviation of stock return. In case of unquoted firms the information regarding the market rate of return is missing. To assess the risk and return, the use of individual financial statements is necessary. The systematic risk in Slovak agriculture over the period 2009-2012 was 3% of equity or capital invested with the average return 0,048%. We calculated the systematic risk separately for two prevailing legal forms in Slovak agriculture: cooperatives and companies (JSC., Ltd.). Cooperatives represent farms with lower individual risk and lower ROE, but higher systematic risk. Companies represent farms established after 1989. These farms generate higher profit for the owner with lower systematic risk. [ABSTRACT FROM AUTHOR]

The agricultural companies are operating in the environment with high level of competition and therefore it is for them important to retain respectively to improve their market position to reach higher measure of production process efficiency. As the principal measurement of the production performance was applied technical efficiency which is the assumption to reach the total economical efficiency of company. According to the results we can state that the technical efficiency measure has during analyzed period declining trend. Since the year 2001 when the technical efficiency measure reached the highest level was registered decline of the technical efficiency, except the year 2005. The average level of the technical efficiency measure during the years 2006 and 2007 is possible to explain with increasing differences between the analyzed companies. Just few companies achieved very good results in the production process. Based on the results of the technical efficiency measure is possible to expect deepening of differences between the companies in future. [ABSTRACT FROM AUTHOR]