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The use of subsidies by the RDP Axis III, measure 1 for the development of South Bohemian Region
PŮLPYTLOVÁ, Vendula
The thesis focuses on the use of the Rural Development Programme, Axis III, detail, measure 1, the development of rural areas in South County. Compares the situation in the South Region with the national development in this area. In order to address the author analyzes the use of financial aid on the basis of submitted projects. The author also carried out a survey among business operators and other beneficiaries, the extent to which their activities were beneficial to the objectives of the RDP. The aim of the work will be analyzing the specific conditions for diversification in southern Bohemia and their evaluation based on projects financed by the Rural Development Programme. The paper will use historical methods of analysis, logic and comparative analysis with the use of statistical data.
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Usage of Non-productive functions of landscape during restructuralization of family farm in CHKO Blanský les
BÁRTLOVÁ, Kateřina
The Bachelor Thesis is aimed at analysis of present situation of an own farming business and subsequent opportunities of exploitation of extra-production functions with regard to the location conditions, business structure, its existing scope, human factor and economic aspects. The theoretical part deals with the problems of extra-production functions and environment and landscape protection in relation to agricultural operations in areas with extended environment and landscape protection. The practical part is focused on evaluation of the present condition of the business. It includes evaluation of both, plant and animal production and the subsidiary activity of the business ? accommodation facility. The conclusion evaluates suitability of the business for extra-production functions in restructuring of business activities.
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Diversification of agricultural enterprise
NAVRÁTILOVÁ, Jana
The purpose of this master thesisis to familiarize with diversification possibilities of the agricultural enterprise as well as to compare the economics ofproduct oriented farmer with the economics of agricultural enterprise after utilization of environmental donations and with ecologically oriented farmer.For this comparison I created three real enterprise diversifications. Diversificationsare particularly designed for a different approach to land usage, intensity and the amount of donations. The practical part is devoted to grants utilization from European Union funds for conventional agriculture and to the possibilities to obtain additional donations after diversification of agricultural enterprise to ecologically oriented one or to enterprise were agri-environmental measures was applied. The last part is focused at assessing funds? performance in various types of agricultural enterprises and finding the most profitable type.
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Taxation of individuals providing agricultural activity - analisis of the tax records and accountancy
MÍČKOVÁ, Jana
The aim of this essay is to compare principles of the tax records and accountancy. Pursuant to obtained evidences choose the right form of accounting. Tax bases from the tax records which contain specifics of agricultur mainly livestock are used for this essay. The main topic was accounting of animals and transition from the tax records. Practical part of this essay is about problem of transition to accountancy, livestock accounting and calculation of income tax. The tax effect by comparison with tax reporting by percentage of income is evaluated on basis of statements of tax records. Pursuant to this analysis was confirmed profitability of costs reporting by percentage of income.
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Specific accounting transaction for agricultural, food and forest enterprise
BÁRTLOVÁ, Marta
This work is focused on specific financial situations characteristic of entrepreneurship in agriculture, forestry and water management. In the theoretical part is given the method of valuation and accounting cases related to animal and plant production, funding, land and buildings, and are described general principles of preparation of financial statements.Practical part is focused on application problems related to the valuation of own production and accounting for subsidies. The practical part is completed with the financial statements, which are analyzed in order to evaluate the outcome and optimal asset and capital structure.
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Property structure of the company in consideration of the specifics of agriculture
HYPŠOVÁ, Monika
The aim of this Bachelor Thesis is to classify the property structure of the chosen company including the sources of financing of its single components. The Bachelor Thesis deals with property structure of agricultural company SENAGRO a.s. in comparison with this sector´s average and the selected methods of property structure evaluation are applied here. The financial situation in the period between 2006 and 2008 is reviewed by financial analysis with help of ratio indicators of liquidity, profitability and activity related to property. The net working capital is also calculated. The conclusion is focused on the influence of property impacts upon the economic results of the company and various changes resulting from the findings of the performed financial analysis are suggested.
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The use of subsidies by the RDP Axis III, measure 2 for the development of South Bohemian Region
PŮLPYTEL, Martin
This thesis addresses the highly topical theme of rural development through the use of EU funds. The main task of this thesis was to analyze the specific conditions of agri-environmental measures in the South Region and their evaluation based on projects financed by the Rural Development Programme Czech Republic. This thesis focused on the use of the Rural Development Programme, Axis III, measure 2, the development of rural areas in the South region and includes a comparison of the situation in the South Region with the national development in this area.
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Farming on permanent grassland and structure of animal husbandry in enterprises with their superiority
SEDLECKÝ, Pavel
The Thesis was elaborated on the theme: Farming on permanent grassland (PG) and structure of animal husbandry in enterprises with their superiority. The aim was to analyze number of cattle, milk and meat production, the proportion of PG in Czech Republic and detail in the South Bohemia. A working hypothesis was set as follows, that with increasing altitude, increasing the proportion of grassland. From 1989 till 2009 in the Czech Republic the acreage of grassland increased about 100 thousand he, but in the same period decreased by 2 100 000 pieces in cattle. This has resulted in insufficient load {--} 0.7 LU/he. For comparison I show the average load in the EU {--} 1.1 LU/he. The results show that the proportion of PG in the Czech Republic had increased, but grassing should be more focused. It should also improve the structure of livestock farming on PG and thereby achieve an increase in load and LU/he.
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The level of fire prevention in agriculturral sector
POISL, Jiří
RÉSUMÉ The name of this graduation thesis is `The condition and standard of securing fire prevention in agriculture properties`. This work focuses on the statistics of fires and direct damages in the agriculture area in years from 1997 to 2008. Those statistics were made according to controls carried out by Czech fire-brigade and also newly appeared illness called bird flu. There were four cases of bird flu confirmed in the Pardubice area of the republic. All of them had to be quickly dissolved. There is also mentioned special equipment called ANPL 100, which was developed so as to provide fire extinction of hay towers in Český Krumlov. This equipment is the only one in the whole republic therefore it is mentioned here in this work. But we do not focus on this equipment in detail because it is done so in other thesis. There are conclusions determined in this thesis. They were found out by this work and certain practical experience. The most important of them are as follows: 1. to regularly carry out controls by fire-brigade in the whole area of The Czech Republic 2. to set a uniform program to carry out those controls 3. carry out updating of emergency plans of single areas and further documentation which will set up procedures and tasks for disposal of infected areas 4. introduce the fire extinction problems in agriculture properties and the ways of destroying the ill animals seats to members of brigades within the regular classified preparation
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