National Repository of Grey Literature 678 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.
Information System for a Small Farmer
Kuchynka, Marek ; Burget, Radek (referee) ; Bartík, Vladimír (advisor)
The aim of the thesis was to design and create a web information system for a small farmer, which will be later used on a real farm. The core of the whole system is the OLAP analysis of incomes and expenses, which is based on the works done on fields, purchased materials and sold products. For implementation were chosen PHP, Nette - the Czech framework and MySQL database.
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.
Determining The Existence of Financial Synergy Effects of Consolidating Units in The Selected Industry
Gürtlerová, Lucie ; PhD, Zdráhal Ivo, (referee) ; Rajchlová, Jaroslava (advisor)
This diploma thesis is aimed at the issue of monitoring the existence of synergic effects of the selected consolidating entities in the Czech Republic. The aim of the thesis is to assess the existence of positive financial synergy effects for entities operating in agronomy. The decision about influence of these effects is based on the analysis of the values of selected economic indicators of the parent company and the consolidation unit.
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,
The influence of agricultural activities on the stream water quality in natural reservation
NOVOMĚSTSKÁ, Markéta
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.
Analýza vnitřního a vnějšího prostředí ve vybraném zemědělském podniku
ŘEZNÍK, Luboš
Agricultural businesses face many internal and external factors that significantly affect their business. Aspects such as management, marketing, internal and external environments are increasingly important for agricultural businesses in the Czech Republic. This thesis analyses the external environment of the company, including PEST analysis and Porter's five forces model. Both models are explored in detail including explanations of their main role and functionality within the given environment. Also explained is the Boston matrix to define the internal environment of the company. This thesis provides a SWOT analysis- techniques focused on the evaluation of internal and external factors influencing the organization's success. The practical part of this thesis will implement the theoretical aspects previously explored within a selected agricultural business of Central Bohemia. This thesis will explain and analyse the external and internal environment of the selected agriculture business. A general overview of the models will be defined and then implemented upon the agricultural business of Klučenice a.s.

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