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Legislativní podmínky pro použití upravených kalů na zemědělské půdě
Andrlová, Veronika ; Horáková, Eva
Tento článek prezentuje současné legislativní aspekty týkající se nakládání s kaly z čistíren odpadních vod. Český zákon o odpadech definoval typy subjektů, které mohou určitým způsobem pracovat s kaly. Vyhláška obsahuje technické podmínky pro použití upravených kalů na zemědělské půdě, například že všechny kaly, které budou takto použity musí být nejdříve upraveny zákonem definovaných zařízeních. Jsou zde popsány evidenční povinnosti, které mají provozovatelé zařízení na použití upravených kalů do půdy.
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Využití informací poskytovaných databází FADN CZ pro řízení zemědělských podniků
Žáková, Aneta
Žáková, A. Use of information provided by database FADN CZ for the management of agricultural holdings. Diploma thesis. Brno: Mendel University in Brno, 2017. The diploma thesis deals with the use of information provided by the Farm Accountancy Data Network (FADN) for the management of agricultural holdings. It aims to propose a possible use of the FADN CZ, which contains much detailed information on agricultural holdings in the Czech Republic. In the diploma thesis is used descriptive and analytical method and method of comparison. The literature review is focused on agriculture, its position in the Czech Republic and a description of the Common Agricultural Policy and Economic Accounts for Agriculture. Subsequently is described the Farm Accountancy Data Network in detail and the possibility of its use. In the practical part there is proposed use of information obtained from the FADN CZ for benchmarking. First of all, the pyramid system of indicators is created. Benchmarks for individual indicators are determined on the basis of the information from the database of the FADN CZ. The proposed methodology is subsequently verified on the selected agricultural holding. Finally, there are proposed recommendations for the Farm Accountancy Data Network and for the farms that use it or plan to use it.
Využití finanční analýzy při hodnocení finančního zdraví podniku Agrodružstvo Morkovice
Vykydal, Filip
This thesis applies chosen methods of financial analysis on agricultural enterprise Agrodružstvo Morkovice. The goal of this bachelor thesis is to evaluate present financial situation of this company and based on the results of the financial analysis they are suggested steps to improve economic health of the company. Financial analysis will be made based on financial statements of the business for the period 2011-2015. The thesis is divided into theoretical background and practical part where in the first part of the thesis is summed up foundation to create practical part. In the final chapter of the practical part there are stated recommendations for the Agrodružstvo Morkovice.
Biologická aktiva v účetnictví zemědělského podniku
Vašíčková, Jana
This diploma thesis deals with the issue of biological assets accounting in agricultural company. The main goal is ambition for differences resulting from the use of different accounting standards. In the theoretical part are defined basic concepts, principles and methods. In the practical part is applied standard IAS41 Agricultural in a chosen agricultural company
Přínos zavedení modelu manažerského účetnictví pro SME zabývající se zemědělskou činností
Pešková, Markéta
The diploma thesis deals with creation of a model of managerial accounting in agriculture and evaluation of the benefits from it. The theoretical part deals with the essence and functions and describes the general procedures for creating the management accounting model. In the next part, the literary research deals with the specifics typical for agriculture and small and medium-sized agricultural holdings. The research of inhouse accounting in the agricultural enterprises follows the theoretical part for the practical. The practical part of the thesis is based on research and a suitable model for agricultural production. Within the application part, the model is verified on a typical production enterprise characteristic for the Olomouc Region. The suitability of the model is verified after the application together with the quantification of the potential costs. The benefits for the accounting unit and the general benefits are assessed as well.
Fúze obchodních společností v oblasti zemědělství
Mašová, Sabina
Mašová, S. Mergers of Comapanies in the Agriculture. Bachelor thesis. Brno: Men-del University, 2016. This bachelor thesis is focused on mergers of companies in the specific sector of the Czech economy, which is agriculture. At first, the current state of the transformation of business companies, the position of agriculture in the Czech Republic and the the position of mergers in this sector was described, through literature review. The second part of this work summarizes the process of merger on particular companies. The Impacts of the merger on the significant items of the financial statements and the impact on the company's management were determined.
Kvantifikace dopadů vstupu České republiky do EU na její zemědělský sektor
Kuchaříková, Lidmila
KUCHAŘÍKOVÁ, L., Quantification of impacts of the Czech Republic's accession to the European Union on its agricultural sector. Diploma thesis. Brno: Mendel University, 2017. This diploma thesis deals with the influence of the Czech Republic's accession to the European Union on Czech agriculture. Attention is particularly focused on arable and livestock farming as well as on the environmental and socio-economic aspects of this problem. The time series of chosen agricultural products, as well as the progress of gross agricultural production per hectare of agricultural land, greenhouse gas emission from agriculture and wage progress in this sector were analyzed. Sowing areas of rapeseed, corn for grain, potatoes and wheat were chosen from the arable farming and production of slaughter animals, pigs, cattle and milk production were chosen from livestock farming. In the regression analysis, factors influencing the income from agricultural activity are identified.
Chov skotu ve vybraných zemích Latinské Ameriky a Evropské unie
Sálová, Martina
Sálová M. Cattle Breeding in Selected Countries of Latin America and European Union. Bachelor thesis. Brno: Mendel University in Brno. Faculty of Regional Development and International Studies, 2017. Supervisor of the bachelor thesis: prof. Ing. Ilja Vyskot, Csc. My Bachelor thesis is focused on Cattle Breeding in Selected Countries of Latin America and European Union. The first part of thesis is about breeding in the world, Latin America and European Union. I describe more specifically the main characteristics of selected countries. In the next part the thesis is focused on characteristics of cattle breeding in these countries. For description I used informations about history of breeding, types of breeds, locations and informations about trade with cattle. In the next part there are results used for detection of differences or common characters of breeding in these countries. At the end is discution about improvement of the situation.
Vliv migrantů na změnu úrovně potravinové bezpečnosti - případová studie Demokratická republika Kongo
Pešičková, Kristýna
This Bachelors thesis deals with the changes of food safety in the Democratic republic of Congo, mainly in terms of ensuring sufficient food for the entire population of the country, including the new arrivals. The thesis is divided into a theoretical, an analytical and a proposal part. The theoretical part defines concepts related to migration, the dimension of food safety and other demographic and agricultural-economic indicators. The analytical part focuses on the analysis of selected indicators of food security influenced by the mechanical movement of the population and other demographic and agricultural-economic contexts. The proposal part contains possible solutions based on the research.
Vývoj sektoru zemědělství v Moravskoslezském kraji
Weissová, Veronika
This Bachelor thesis deals with the development of agricultural sector in Moravian region. The prime goal of this thesis is to determine main commodities of this region and to assess their progress. The thesis is devided into two parts - the literal part and the analytic part. In the first part the basic concepts related to agriculture sector such as the agriculture, agribusiness, agricultural production and agrarian market are defined. The second part describes the region itself and the main commodities that are being produced or breed here. Their development is analyzed in this part as well.

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