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The decision on the capital structure is one of the important decisions the owners of the corporation have to make. This decision affects the risk and the return on the capital invested by the owner. The aim of this paper is to analyze how the agricultural sector in Europe uses the debt capital in its funding. The factors used for the analysis of the agricultural companies debt capital level are the size of the agricultural unit, the country of its operation, the time period, the return on assets before interests ...

Many authors (e.g. Aaker [1], Keller [2]) have highlighted the importance of the brand among the companyВ’s exploited assets. A number of papers dealing with the company brand and its valuation as a companyВ’s important intangible asset highlight the growing importance of this asset within the companyВ’s exploited set of assets. The focus is particularly on the brand ability to influence the consumer behavior and thereby achieve economic advantages compared to competitors in the form of higher profit margins, a hi...