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Proposals to Improve Debt Collection in a Business Entity
Hlávková, Markéta ; Julinková, Petra (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with hedging instruments and debt collection. The theoretical part describes debt from legal, accounting, tax and economic point of view. The analytical part is devoted to the analysis of the current way of using hedging instruments and debt collection of the entrepreneur. The conclusion of the thesis contains a proposal of a more effective way of debt collection of the entrepreneur and an economic evaluation of the proposal.
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Proposals to Improve Debt Collection in a Business Entity
Hlávková, Markéta ; Julinková, Petra (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with hedging instruments and debt collection. The theoretical part describes debt from legal, accounting, tax and economic point of view. The analytical part is devoted to the analysis of the current way of using hedging instruments and debt collection of the entrepreneur. The conclusion of the thesis contains a proposal of a more effective way of debt collection of the entrepreneur and an economic evaluation of the proposal.
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Hodnocení subchronického působení atrazinu na raka (Cherax destructor)
HLÁVKOVÁ, Markéta
The evaluation of the sub-chronic exposure to atrazine on crayfish The aim of this study is to evaluate the sub-chronic effect of atrazin on a behaviour, oxidative stress, antioxidant enzyme aktivities and biochemical profile of haemolymph in. These complex data should help to appraise the impact of this substance in the environment. The total test duration was 28 days and was divided into two periods. The first 14 days the crayfish were exposed to two concentrations of atrazine: 6.86 micrograms per liter (ATRenv = environmental concentration in the water in the Czech Republic) and 1.21 milligrams per liter (ATR10% = is coincident to 10% LC50). After the atrazine treatments the depuration 2 weeks phases in water without any chemicals followed. The results indicate that sub-chronic effect of atrazine influenced neither the behaviour of the crayfish nor the level of oxidative stress (measured by TBARS), whereas the changes of superoxiddismutase (SOD) were observed in all tissues (muscles, gills and hepatopancreas). The changes of enzyme activity were observed in catalase (CAT; hepatopancreas and the muscle tissue), glutathione S-transferase (hepatopancreas and the gills tissue), glutathione reductase (GR; the hepatopancreas tissue) and reduced glutathione (the muscle tissue). The influence of ATRenv on the biochemical profile of haemolymph at the following parameters was estimated only for lactate and alkaline, however phosphatase changes made by ATR10% were significant for glucose, ammonia, lactate and alkaline phosphatase measurements. The sub-chronical effect changed the activity of all antioxidant enzymes in hepatopancreas, muscles and the gills tissue of the observed crayfish. The presented results in this study are giving compact information of impact of atrazine on the crayfish and the whole water environment. The suggestion of using the crayfish for tests of toxicity looks like an ideal supplement for triazine herbicide estimations.
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Influence of insect´s components in fish feed on production, health and quality of fish.
HLÁVKOVÁ, Markéta
The first part of my work is devoted to review of alternative components in feeds for fish with special focus on insect. The second part of my work is based on the feeding experiment. Rainbow trouts (Oncorhynchus mykiss) were bred in the aquaria at the Faculty of Fisheries and Protection of Water JU in Vodňany. Experiment was performed in three replications, in 300 litre aquaria with 8 - 10 fish per aquarium. Fish were divided into 5 groups according to the type of feed used. Control group was fed the commercial granule feed and the other four groups were served insect in certain percentage. It was a cricket (Acheta domesticus) and the maggots of giant mealworm beetle (Zophobas morio).Weight and length of fish was registered three times during 2 months of experiment. The sensory analysis of fish meat was done for evaluation of aroma, taste, after taste and consistence of fish muscle. The results show that diet containing insect did not significantly influence weight and growth. In the contrast, sensory analysis proved the difference in analysed parameters. The feed containing only insect was identified as an inappropriate alternative feed. In conclusion, the insect can be used as the alternative feed for fish in the aquaculture. Nevertheless, it is recommended to combine the insect with commercial feeds.
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