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Douglas fir - suburban forests: Proceedings
Novák, Jiří ; Slodičák, Marian ; Novák, František
Douglas fir and forestry management in suburban forests
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Růst kultur založených rozdílnými biotechnikami sadby krytokořenného sadebního materiálu
Novák, Jiří
The aim was to determine the effect has different Biotechnics of the seed shattering container-grown planting material of Norway spruce, European beech, Durmast and Forest pine. Planting and measurements were carried out on two plots in the forest management unit Chotěnov village. Soils on the observed surfaces are of different nature - clay and sandy loam. For planting material spruce beech was chosen five kinds of seed. For planting material oak to pine three species. On the basis of the measured values was found, which way is best suited for planting, which is the least. It was determined on the basis of graphical and tabular outputs. The overall assessment then accounted for the weight tests, which compared the planting of seed. The outcome of the work was the assessment of the growing planting materials of different biotechnique seeds.
Vliv stanoviště a biotechniky sadby na odrůstání kultur založených krytokořenným sadebním materiálem
Novák, Jiří
The aim of this work was to find out how different planting biotechnique of the seed and different site have an impact on growth of container-grown planting material. It was planted norway spruce, european beech and sessile oak on SLT (czech typology system) 5K and 5G. Spruce and beech was planted with five different types of seedlings and oak with three different types. The influence of root ball overlap during planting was also investigated. Measurements took place in 2016, 2017 and 2018. In particular, the following parameters were investigated: the length of the aerial part, the increment, the thickness of the root neck, the length and width of the assimilation organs, the vitality, number of roots rooted in the root ball and the losses. The results show that, the growth of the container-grown planting material is influenced by different biotechnology of seedlings and sites. Planted plants grew better at 5K than at 5G. Best for norway spruce was planting cutter biotechnique for both sites. Best for european beech was center hole planting biotechnique, eventually planting thorn biotechnique. Best for sessisle oak was center hole planting biotechnique. The root pack is better to overlap with a layer of soil during planting.
The Development Proposal of Small Czech Manufacturer of Transformers and other Wound Components
Čermák, Radek ; Novák, Jiří (referee) ; Bumberová, Veronika (advisor)
This diploma thesis deals with the proposal of the company ELEKTROKOV,a.s.ZNOJMO, specifically its Electro plant, which operates in the field of transformers, chokes, welding clamps and other winding parts. The first part of the diploma thesis is the theoretical part, which includes primarily variants of possible development of company and selected analyses of both the external and the internal environment of the company. These analyses are used in the practical part of the work, where they have the aim to assess the current situation of the company. Based on the results of these analyses, some solutions are set for expansion of the company to the foreign markets and maintain its position on the domestic market.
Development of Autopilot and Flight Director Modes inside a Simulink Environment
Novák, Jiří ; Matoušek, Radomil (referee) ; Nechvátal, Luděk (advisor)
Tato diplomová práce je zaměřena na vývoj simulačního prostředí v Matlab/Simulink zvoleného letadla ve známém letovém režimu. Pozice a orientace letadla pohybujícího se ve vzduchu je popsána pohybovými rovnicemi se šesti stup\v{n}i volnosti. Soustava translačních, rotačních a kinematických rovnic tvoří soustavu devíti nelineárních diferenciálních rovnic prvního řádu. Tyto rovnice lze linearizovat okolo nějakého rovnovážného stavu, který budeme nazývat letovým režimem. Součástí simulačního prostředí je řídící systém letadla založený na PID regulaci. Základem je návrh autopilota, který řídí úhel podélného sklonu a úhel příčného náklonu. Součástí návrhu jsou takzvané „flight director\textquotedblright \phantom{s}m\'{o}dy jako udržení výšky, volba kursu, regulace vertikální rychlosti, změna výšky, zachycení požadované výšky a navigační m\'{o}d založený na nelineárním navigačním zákonu. Optimalizace regulátorů za použití PSO algoritmu a Pareto optimalitě je využita pro nastavení parametrů PID regulátoru. Simulační prostředí je vizualizováno v softwaru FlightGear.
Earnings Management under Financial Distress Conditions, the Effect of Tax Considerations
Britskiy, Andrey ; Novák, Jiří (advisor) ; Palanský, Miroslav (referee)
This master thesis attempts to contribute to the existing earnings management literature by examining whether tax avoidance incentives affect opportunistic accounting choices in distress conditions. To address this issue, it investigates 2668 companies in the quarters around breach of debt covenant spanning from 1996 to 2006. This allows to analyze two distress scenarios: first, whether the companies having the opportunity to minimize tax expenses and thus improve their financial stability, would deliberately switch from engaging in aggressive upwards real earnings management to tax considerations to mitigate the potential consequences of technical default; second, whether the companies facing increased lender's scrutiny after subsequent violation are compelled to switch by the creditor. The results indicate that tax considerations do not deter misreporting in the quarters around debt covenant violation. This thesis further provides evidence against the debt covenant hypothesis: the companies in the analyzed sample engaged in negative revenue manipulation in the quarters of new breach of debt covenant and in the quarters in which the firms remained in violation. In additional analysis, it was found that the above relationship is more prominent for the companies exhibiting poor financial performance.
Working capital management in retail
Dibon, Michael ; Čornanič, Aleš (advisor) ; Novák, Jiří (referee)
This master thesis is focused on operating working capital and its implication towards corporate performance in the retail industry in a relevant business framework that takes into account structural changes in the industry. Our results suggest that there is a negative relationship between cash conversion cycle and corporate performance. Therefore, the management of retail companies should focus on shortening the cash conversion cycle to create value. However, in the apparel retail industry, companies with exceptionally long cash conversion cycles are better off keeping working capital investments high as those companies generate on the WC higher profitability than are the opportunity costs for this allocated capital. Finally, we have not found enough evidence to conclude that investment strategies based on the cash conversion cycle are able to generate alpha. However, there seems to be a sign of persistence for value-weighted portfolios. JEL Classification G31, G32 Keywords Working capital, Working capital management, Cash Conversion Cycle, Retail Author's e-mail Supervisor's e-mail
Is Revenue Management to Meet Earnings Benchmarks Informative?
Habětínek, Jan ; Novák, Jiří (advisor) ; Čech, František (referee)
We propose and empirically test a new hypothesis that managers rationally choose between specific channels of earnings management to meet earnings benchmarks. Prior research documents that managers are ready to interfere with the neutrality of financial reporting process to report earnings above zero, earnings above last year's earnings, and earnings above analysts' forecast. However, there is a controversy over whether this earnings management to meet or beat earnings benchmarks is intended to distort investors' view by delaying the disclosure of bad news or whether it is intended to communicate managers' private information about the firm's strong future performance. We argue that the credibility of the earnings management signal crucially depends on the cost of its imitation. As revenue management is more costly to imitate than cost management, we argue that managers who intend to send a credible signal about their firm's future performance likely boost revenues rather than depress costs. To test this prediction, we use a recently developed model of discretionary revenues that is arguably more powerful in detecting earnings management than traditional techniques. The empirical results are consistent with our predictions for the most important earnings benchmark - the consensus of analysts'...

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