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Internal Accounting Directives for Corporations
Křápková, Adéla ; Ondrůšek, Vladislav (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of internal directive in the field ofinventory. The first part deals with the theoretical basis of internal directive, inventories and their registration, accounting, valuation, and closing operations. The second part analyzes the company and evaluates the current state of internal directive. The last part contains a comprehensive proposal for an internal inventory directive.
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Internal Accounting Directives for Corporations
Křápková, Adéla ; Ondrůšek, Vladislav (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of internal directive in the field ofinventory. The first part deals with the theoretical basis of internal directive, inventories and their registration, accounting, valuation, and closing operations. The second part analyzes the company and evaluates the current state of internal directive. The last part contains a comprehensive proposal for an internal inventory directive.
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Vyhodnocení mléčné užitkovosti vybraného chovu koz
KRAPKOVÁ, Adéla
The aim of this diploma thesis is to asses the effect of various factors on the milk production and its content in regard to goat's milk in the years 2015 to 2017. The evaluation was conducted on goat farm Richmond Stars in Chotětov. The farm currently accommodates 31 goats of the white shorthaired breed. They are still opting for the one rectangular space solution. The feeds consist of bulk fodder, silage, hay and grass (pasture during summer). The feed composure is the same throughout the whole year. The water supply system consists of water containers with manual refill. The goats are divided into groups based on their age. Milking takes place twice a day. The data on milk production was processed using Microsoft Excel and Statistica. When comparing the overall milk productivity with the average of Czech Republic, there were statistically significant differences found in the fat content in the year 2016, in the protein content in years 2015, 2016 and 2017, in the lactose content in the year 2015. In all cases, the Richmond Stars farm was the one with better score. Other results were evaluated as inconclusive and therefore no statistically significant difference was found. When considering the impact of the goat's age on the milk productivity and the goat's milk content, there was a statistically conclusive impact in the productivity (milking) itself as well as in the fat content. When observing the impact of the father-line on the productivity level and the milk content, there was a statistically conclusive result only in the fat content. When evaluating the impact of the period of birth on the milk productivity and milk content, there was a statistically conclusive impact on the fat and lactose content. All other results, specifically the productivity (milking), were evaluated as inconclusive and therefore were not statistically significant for the purpose of evaluation of the milk productivity characteristics.
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