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The paper evaluates the development of bank loans in Slovak agriculture and analyses selected financial ratios of a set of agricultural farms. The data used for the analysis are from Central bank of Slovak republic and the database of Ministry of Agriculture and Rural Development of the Slovak Republic, over the period 2009 - 2016. Expansionary monetary policy leads to a decrease in interest rates, which was reflected in an increase in volume of bank loans in Slovak agriculture. Also, the number of failed loans has increased. Farmers generally have low return on equity. In the article we analyse the cost of debt and cost of equity to measure the potential effect of financial leverage, which can increase the return on equity of the farms.

Sugar beet is in our growing system considered a strategic crop. In recent years has a significant role as preceding crop in crop rotation and it is also an important industrial crops. Sugar beet grown in conditions of temperate zone is the only crop which is aimed at production of sugar. The reform of SOT in the EU countries was banned for the years 2006/2007 till 2014/2015 by the act number 318/2006, 319/2006 and 320/2006 in 2006/2007. The main aim of the reform is to reach the same conditions on the sugar market within the EU by the decrease of the total production of sugar in the EU. Because of the reform, the production areas of sugar beet in Slovakia decreased from 35 123 ha in 1989/1990 to 20 000 in 2013/2014. The main aim of the article is to analyze the changes of production and economic indicators after the adoption of the SOT reform in sugar production in the agricultural enterprise TAPOS, Ltd. We used the four - year results based on cultivation areas, ha yields costs and revenues of sugar beet cultivation in production conditions to analyze the changes of production and economic indicators. Direct costs and costs were the object of the research. Total costs, sales, revenues and profits were calculated for 1 ha and 1 ton. Efficiency of sugar beet production is expressed by gross profit margin. Inputs and outputs of sugar beet cultivation of the agricultural enterprise TAPOS were used to calculate the costs and revenues. Calculation of final costs and revenues was done by the company Codex Software System.

The paper focuses on profitability and risk of crop and animal production based on an analysis of farms operating in Slovak Republic. The individual farm data used for the analysis are from the database of Ministry of Agriculture and Rural Development of the Slovak Republic. For our analysis, data were selected according to the farm production orientation to the subset of crop farms and animal farms. The selecting criterion for production orientation was the percentage share of revenues from crop production, or revenues from animal production from the overall revenues from own products and services. We analyse profitability of farms divided into groups based on the type of production into crop and animal farms (according to the share in sales from crop or animal production). Using descriptive statistics and portfolio theory we simulate the total farm profitability and volatility of animal and crop production in Slovakia. The modified Markowitz portfolio theory approach was used to estimate the total risk of portfolios of crop and animal farms. Based on the results we conclude that in the long run crop farms are profitable and profit from crop production is used to cover the losses from animal production in mixed farms. Farms focused on animal production only are efficient and profitable, but the profitability is lower in comparison with crop farms. Animal farms results are less volatile than crop farms. Large farms tend to production with lower value added and can generate enough profit for the owner.

The Financial crisis in 2008 increased the focus of financial intermediaries and also national authorities for financial education and financial literacy of households. Bank association in Slovakia started to measure and increase the financial literacy of population and government implemented the National standard of financial literacy into the curriculum of grammar schools and high schools. This paper examines the level of financial literacy of students in Slovakia and the influence of determinants education level and education focus. We performed a questionnaire with 10 questions on a sample of 608 students from two Faculties of Slovak University of Agriculture. The questions were linked to 4 areas: interest, risk management, financial market and personal finance. To measure the level of financial literacy we use Index of financial literacy IFIG). Using Index of financial literacy and Mann-Whitney U test techniques we find that education level and education focus are relevant determinants of financial literacy level. Students with bachelor degree have better results when compared to high school students. The success rate measured by the IFIG of bachelor students was 0,658 and the success rate of high school students was 0,577. We also found differences based on the education focus. We compared two groups: students with economic focus of education with students with non-economic focus of education. Based on our results we can conclude that economic focus of education increases the level of financial literacy. The success rate of students with economic focus of education was significantly higher (0,674) compared to the students with non-economic focus of education (0,553).

In 2008, a curricular reform was begun in Slovakia. It focused on introducing a two-level model of curriculum at pre-primary, primary and secondary schools. The reform has been met with mixed reactions from teachers and school administration staff. Our paper provides brief information on the nature of this reform, the content of the reform curricular documents and some of the results of a questionnaire survey regarding the attitudes of teachers in basic schools (primary and lower secondary level of education) towards the reform. Their ratings are examined in three areas: satisfaction with the development of the Slovak school system in the last six years, the importance of curricular changes and the effect of these changes.