National Repository of Grey Literature 523 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Hodnocení finančního zdraví podniku z pohledu účetnictví na případu zemědělství
NÝVLTOVÁ, Kristýna
The dissertation deals with the accounting aspects of assessing the financial health of a company with a focus on agriculture. The main objective of this study is to assess individual methods designed to evaluate the financial health of a company, to determine their sensitivity to risk data in accounting. The study is focused on the field of agriculture mainly as a result of knowledge about the difficult process of compiling and using agricultural accounting. Agriculture fall within the primary sector of the economy, is very important for landscaping and a lot of subsidies flow from the budget of state and the European Union. Due to the specifics and stated problematic areas, which cannot be fully captured by legislation, incomplete or distorted information is transmitted, being also transferred to the methods of the financial health assessment of the company. Attention is also paid to the influence of legislative changes on the values in accounting as well as creative accounting. Following the findings from the theoretical basis, the application part analyses the impact of different accounting solutions on the financial statements. A paired t-test, used for the analysis, was preceded by data normality testing using the histogram and Shapiro-Wilk test. According to these tests, statistically significant differences were found com-paring the current method of accounting used for investment subsidies and leases with the IFRS accounting, between the accounting of changes in inventories and capitalization before and after 1 January 2016, and in land valuation using historical cost and market price. All these areas influence the values of all the analysed methods of financial health assessment. Only the CH-index showed no statistically significant difference in land valuation and accounting solution of inventory activation and changes. Furthermore, the reliability and controllability of the selected methods used for the evaluation of financial health in the field of agriculture is assessed. According to the results, none of the evaluated models can be used in its original variant, but it is possible to use them to compare the company with similar enterprises or over time thanks to the proven dependence of partial indicators and even the whole models on the productivity. Another type of analysis is designed to determine the indicators that have a statistically significant impact on the actual financial situation of businesses. The method of generalized linear models - multinomial linear regression - is used for this test. To determine whether an enterprise is at risk or not, it would be possible to use the stock / income and short-term liabilities / income indicators, and the cash flow / assets indicator to determine the type of threat.
Community-supported agriculture in the Czech Republic
NOSKO, Tomáš
This thesis deals with community-supported agriculture (CSA) and focuses on the situation in the Czech Republic. The aim of the work is to analyse community-supported agriculture in the Czech Republic and find out, how these forms of it are spread. The theoretical part includes general overview of agriculture not only in the Czech Republic, but also in other countries in the world. The main part focuses on regions of the Czech Republic and their situation in community-supported agriculture. All necessary data are obtained by pilot interviews, email communication with farmers and publicly available databases. The data are evaluated using MS Excel, ArcGis geographic program and descriptive statistics.
Assessment of the Economic Situation in Selected Corporation and Proposals for its Improvement
Kolmanová, Lenka ; Janáč,, František (referee) ; Hanušová, Helena (advisor)
The master´s thesis discusses economical situation of the Agricultural Cooperative Kunžak using selected internal and external analyses, considering specifics of the discipline. The theoretical part explains terms and there are listed formulas which are necessary for next parts of the thesis. In the analytical part the company is presented and then particular analyses are made. Based on the analyses, proposals and recommendations for improvement of economical situation of the company are formulated.
Possibility of utilization of solid waste from spent coffee grounds rafination for agricultural purposes
Slavíková, Zuzana ; Vespalcová, Milena (referee) ; Pořízka, Jaromír (advisor)
The main focus of this diploma thesis is the utilization of spent coffee ground (SCG) and its biorefinery products in agriculture primarly as a prospective organic fertilizer. The study verifies an influence of the addition of native SCG as well as its acid hydrolysed, defatted and oxidized forms to experimental clay soil on chemical and physical properties (ph, conductivity and mineral content). Growing experiments were realized by using Lactuca sativa to detect positive or negative effects on growth. Samples of basic soil and soil with the addition of commercial NPK fertilizer served as a reference to measuring data. Measurements showed that addition of SCG and products of its biorefinery to the soil caused a decrease of pH and an increase of conductivity of soil samples. Significant increase of extractable calcium, magnesium, manganese and moderate increase of potassium content was detected. 2 % addition of SCG to soil had no impact on plants growth. The number and visual appearance of lettuces were comparable with plants in basic soil. No seed on acid hydrolysed samples germinated, which was caused by an increase of conductivity and sulphate content in these samples. In defatted and oxidized samples the early germination and the highest number of lettuces was observed. The low content of phosphorus in all soil samples had a great impact on growth rate and visual appearance of cultivated lettuces. In comparison with soil with NPK addition, lettuces in samples with SCG and its form had a pink-grey colour and lower growth.
Design of Light Agricultural Tractor
Oulehla, Jakub ; Chorý, Tomáš (referee) ; Křenek, Ladislav (advisor)
The subject of this diploma is the design of a versatile light agricultural tractor. The design of the tractor will focus on timeless design. The proposed tractor will also differ from the current competition in the field of light agricultural tractors. The resulting tractor will also be usable outside agriculture, in horticulture or communal services.
A Donkey's Worth in South Africa: Domestic Laborer or Export Product; Socioeconomic impacts of China's skin trade on South African donkey owners
Binda, Kristen ; Kváča, Vladimír (advisor) ; Verner, Vladimír (referee)
Kristen Binda A Donkey's Worth in South Africa: Domestic Laborer or Export Product; Socioeconomic impacts of China's skin trade on South African donkey owners Master Thesis Prague 2019 Abstract Within South Africa, rural communities use working animals instead of, or combined with mechanization for farming and chores. Development progress may have evaded these areas yet impacts them through globalization and China's expanded market power. The burgeoning market for ejiao, a popular Traditional Chinese Medicine made from boiling donkey hides is a growing issue. Wealthier Chinese consumers, a stalled South African rural population who missed development's benefits plus increasing economic and political engagements between the two countries allows a monopolized, and often exploitative market for donkeys. Politicians are eager to partner with Chinese ejiao retailers despite resulting decimation of donkey populations in some areas of Africa and destruction of livelihoods. I evaluate the value of donkeys as domestic laborers within South Africa along with how China's rapidly expanding market for ejiao and simultaneous consumption of donkeys has affected South Africa to answer in which context donkeys are more valuable. Interview responses and cost-benefit analyses are used to answer the research question and...
Buried Soils as a reflection of Human and Climate influence on Landscape from Upper Pleistocene to Middle Ages
Vejrostová, Lenka ; Lisá, Lenka (advisor) ; Kirchner, Karel (referee) ; Strouhalová, Barbora (referee)
Přízřenice, Česká Bělá), Slovakia (Bíňa Čata) and The detection of climatic changes within the glacial palaeosols of the Bíňa Čata locality was Přízřenice, made of Phaeozem and Chernozem with intensive anthropogenic influence methods. In the case of medieval alluvial sediments in the Březina floodplain near Česká Bělá,
Towards the understanding of agricultural intensification impacts on farmland birds: the effects of changes in invertebrate food supply
Hološková, Adriana ; Reif, Jiří (advisor) ; Lučan, Radek (referee)
Populations of insectivorous farmland birds recently underwent dramatic declines. Agricultural intensification is the main cause of these population changes, but involves numerous different mechanisms. Changes in food supply are thought to be one of the key factors. Homogenization of diet supplied to insectivorous chicks reduces their growth rate resulting in their smaller size as adults; decreased abundance of prey affects both survival and fitness of chicks and the overall breeding success. The accessibility of food is one of the most important factors limiting the use of food-rich habitats. However, the impact of all these factors on population trends has been shown in a single species - grey partridge. While the effect of changes in food supply on the breeding success has been confirmed in many other species, there is a lack of information on subsequent links to the survival of fledglings and the major causes of mortality outside the breeding period remain unclear. In general, there is insufficient information on population consequences of the changes in food supply for farmland birds, particularly in Central and Eastern Europe - the region with different characteristics from those we find in regions in which most of the findings were collected. Without this information, it is difficult to...
The influence of agricultural activities on the stream water quality in natural reservation
The aim of this thesis is to evaluate the impact of agricultural activity on hydrochemical parameters of surface waters in connection with the occurence of specially protected species within the surface waters of a monitored area. A model was chosen for the evaluation of the situation - Bedřichovský potok, which is located in Novohradské hory. The river consists of lower and upper sub-waters. Forest management is applied within upper sub-basin, while agricultural management on arable land, meadows and pastures is used in the lower sub-basin. The monitored parameters were indicators of eutrophication of surface waters: Nitrate nitrogen (N-NO3-), Phosphate phosphorus (P-PO43-), and conductivity of undissolved material (NL105). The results showed that the agriculture management (especially on arable land) burdens the soil with nutrients and consequently erosion enters the substances, bringing them to the surface and ground water as a result. There was an increase of substances in the water after rain.
Finanční podpory hospodaření v zemědělském družstvu
The aim of this thesis was to evaluate the impact of financial support on farming in a chosen agricultural cooperative. In the theoretical part, the overall state of agriculture in the conditions of the Czech Republic, the current situation on the market with milk, beef and pork and the situation on the market with plant commodities were assessed.

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