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Finanční podpory a specifika účtování v zemědělském podniku
ŠEDIVÁ, Jana
The content of this thesis is the financial support and the specifics of bookkeeping of a chosen agricultural company with the aim of describing different types of tax records and analysing the effect of grant titles on the economy of the firm. In the theoretical overview I evaluate the general politics of grant titles and characterize the available subsidies and financial support funds for agricultural subjects in addition to an overview on bookkeeping and the current state of agriculture in Czech republic. The applied part of the thesis contains the detailed analysis of all received grants of the chosen company. For the operational and investment grants the billing from a tax record point of view is further investigated. To complete the given task of this thesis I evaluated the finances of the company from internal bookkeeping documentation. I analysed the temporal development of the company's economy over a 6-year time period through personal interviews and discussions. This work applies for an agricultural subject that provides tax records and is specialised in mixed production of farm animals and plants. Since the farm's main interest lies in animal production, I chose to carry out a detailed calculation on the costs of cow milk production. It turns out that this commodity is cost-effective even without additional grants that the company receives every year. The total yearly amount of subsidies reaches around 2 500 000 Kč, which is approximately 20 % of the company's total gain. The largest proportion of financial support is provided by the grants SAPS - single application per area and ANC - mountain areas and other areas with natural and other special restrictions. This analysis shows that the chosen agricultural company is highly dependent on grant support.
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Legislation of sale and processing of farm products
Medek, Lukáš ; Damohorský, Milan (advisor) ; Žákovská, Karolina (referee)
This thesis looks at the legal framework of the sale and processing of farm- produced goods. Especially, it concerns hygienic requirements for this type of production. The operation of an agriculture farm which grocery production connects the agricultural and grocery legislation. At the moment, it's a very actual topic because of the growing interest for local products of small farmers. Also, in this area, there were recent legislative changes to facilitate the process for small businesses. The objective of this research Is to provide a complex look at the legislation in the area of the farm processing and sale and to use critical analysis to chosen systematic elements and to particular provisions. In the first part of this work, the reader is presented with the introduction to this problematic, including the definition of the position of the grocery production done directly on farms in Czech agriculture and food industry. There are also fundamental concepts for this area defined. In the second part, the historical excursion of the sale and processing of products on farms is provided. The origin of the hygienic provisions was the Austria-Hungry legislation, especially the document Codex Alimentarius Austriaticus. The legislation in th interwar period followed. In the latter, for instance,...
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Urban and architectural study of environmentally friendly tourist area Strachotín.
Malůšek, Jan ; Loutocká, Vlasta (referee) ; Urbášková, Hana (advisor)
ANNOTATION On the banks of the Střední Novomlýnská reservoir, in the cadastre of the municipality of Strachotín, the diploma thesis presents the overall design of a multifunctional complex, based on a sensitive connection between organic farming, well-breeding, and eco-tourism. The proposal shows the concept of farming in a "closed circle", with regard to the environment. The urban solution deals with the selected land with an area of 20 ha. The architectural part closely introduces the system of objects, creating a new landscape, perceived by both a human and bird's eye perspective. The layout solution analyzes in detail the functional arrangement of the farm, trying to meet all the requirements for efficient management while maintaining the organic regime and the coexistence of visitors and employees. The complex also offers a restaurant, multifunctional hall, conference rooms, classrooms, workshops, a gym, and exhibition areas. Accommodation is provided by a system of separate buildings, presenting the current possibilities of natural construction and environmentally friendly technologies to the guests, while maintaining the comfort of living. The farm is fully equipped for weddings or corporate events. The design and material solution use a maximum of natural materials in combination with current technologies. In addition to designing a viable multifunctional unit, the aim of the thesis is also to bring added value to the region, by holding annual cultural events and regular activities for children and seniors from the surrounding municipalities. At the same time, the work aims to create a sensitive counterpoint to current tourist destinations in the area.
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Reservoirs - Brno, Zluty kopec (Yellow hill)
Bařina, Štěpán ; Dvořák, Tomáš (referee) ; Nový, Vítězslav (advisor)
This work deals with the elaboration of architectural and urban design of an area surrounding the historic water reservoirs in Brno – Tvrdého Street. The first part contains the urban design on the entire area, after that one specific building is processed in more detail in the form of an architectural study. The new use of the underground reservoirs is also a part of this project. The work is partly a continuation of older atelier work which was focused on an thorough analysis of the are and the possibilities of its development.
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Architecture of the extreme
Malásek, Petr ; Albert, Novák (referee) ; Kaftan, Martin (advisor)
In the eyes of a traveller, Iceland seems to be a paradise on earth, but in the eyes of an inhabitant, it doesn't seem so clear. A number of factors come into play, such as the difficult availability of building materials, low population density or the unbalanced length of day and night during the months, which also has considerable consequences for the mental state of the population. The project takes into account the last mentioned problem. In the design of a simple family farm, the project tries to discover the basic principles of how to fight the lack or excess of daylight and at the same time solve questions of contemporary theory of architecture and materialize the problem of part and whole relationships.
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Hranice – redefinition of urban structure
Uherková, Ivona ; Ryšavá, Hana (referee) ; Ponešová, Barbora (advisor)
The diploma thesis Park and Ride deals with the design of a car park in the town of Hranice, which is known mainly for its important transport train node and Hranice Abyss. The city now suffers from the high intensity of car traffic in the city center due to insufficient street network. This network is disrupted by a four-lane road that was built in the 1980s and cut natural transport links. The abolition of the four-lane road, which is now lacking in transport services, releases a large amount of development area, which is primarily used as an agri-recreational area. Part of this green belt is the parking house, which prevents the entry of surplus cars into the city center. The parking house is a new transport hub of the city, which also includes elements of alternative transport - transfer to public transport or bicycle, which makes it possible to create a city center pleasant for pedestrians.
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Legislation of sale and processing of farm products
Medek, Lukáš ; Damohorský, Milan (advisor) ; Žákovská, Karolina (referee)
This thesis looks at the legal framework of the sale and processing of farm- produced goods. Especially, it concerns hygienic requirements for this type of production. The operation of an agriculture farm which grocery production connects the agricultural and grocery legislation. At the moment, it's a very actual topic because of the growing interest for local products of small farmers. Also, in this area, there were recent legislative changes to facilitate the process for small businesses. The objective of this research Is to provide a complex look at the legislation in the area of the farm processing and sale and to use critical analysis to chosen systematic elements and to particular provisions. In the first part of this work, the reader is presented with the introduction to this problematic, including the definition of the position of the grocery production done directly on farms in Czech agriculture and food industry. There are also fundamental concepts for this area defined. In the second part, the historical excursion of the sale and processing of products on farms is provided. The origin of the hygienic provisions was the Austria-Hungry legislation, especially the document Codex Alimentarius Austriaticus. The legislation in th interwar period followed. In the latter, for instance,...
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The Farm of 21st century
Murárová, Lucia ; ing.arch. Lukáš Ležatka, Ph.D (referee) ; Pavlovský, Tomáš (advisor) ; Čuprová, Danuše (advisor)
The Bachelor´s Thesis is based on the architectural study completed during the second year of the bachelor´s studies. Its aim was to design horse houses for hypotherapy with ouside uncoverd riding hall, inside roofed riding hall and an additional capacity of accommodation for visitors besides an existing object. The building is located in Orlicke hory, what affected setting in the topography and the entire setting within a building lot. In respect of a huge degree of incline of the topography, the object is set along level curves and it reflects the topography configuration. The Adelheide Farm consists of the three parts, one of them is roofed riding hall, a part meant to be a box horse housing and a part which is aimed to be a public space, what should be visible from the outside view. The design combines a traditional architecture of Orlicke hory with a modern architecture. There are used natural materials in the design, for example wood. The wooden facade lamella link two objects optically.
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Architecture in Landscape – Winery
Miková, Karolína ; Menšíková, Naděžda (referee) ; Urbášková, Hana (advisor)
Area of vineculture and farm mainly interested in sheep raising, which is designed into the beautiful landscape of South Moravia with view directly to Pavlovské vrchy. There is also solved accommodation within the area and several small building, which are interesting points for turists. The proposal is working with permacultural and elcological principles and there is mainly created space for satisfied farmer.
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Podnikatelský plán - Využití atraktivity kontaktu s farmářskými zvířaty jako zdroje udržitelného byznisu v turismu
Kružliak, Ľubomír ; Lukeš, Martin (advisor) ; Mareš, Jan (referee)
The goal of this thesis is to develop a sustainable and realistic business plan for the development of a tourist attraction based around the contact between visitors and farm animals. The thesis consists of the evaluation of tourism and agrotourism in Slovakia and in the region of Liptov, followed by the secondary research on agrotourism attractions. The selection of target groups, followed by primary market research and its evaluation, analysis of strategic partners and location, as well as the operations, marketing, and financials are presented in this thesis. The data presented prove that the business idea of creating a tourist attraction featuring farm animals is a viable tourist platform to build a business upon. The contingencies and risks are also analyzed resulting in a complete and viable business plan.
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