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Cost management tools
KAZÍK, Tomáš
The amount of costs is one of the major aspect in enterprise and so it is very important to monitor and manage them. The attention is devoted especially to cost management tool calculation. This section describes diverse methods of calculation, advantages and disadvantages of these methods. The practical part solves aplication of calculation in a specific real enterprise. Three products were choosen for an analysis. Total costs were separeted into direct costs and indirect costs . Direct cost can be assigned directly to cost object (product). Indirect costs (mostly overhead costs) can´t be assigned directly and constitute the most difficult problem in this work. It uses "cost allocation" for assignment to cost object, at traditional cost systems thank to "allocation base" and at modern cost systems thank to "cost driver". Cost calculation allows to identify all costs for the cost object and these particular costs can be then minimalize.
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The comunication skills development in preschool children with the specific needs
JŮNOVÁ, Iva
The thesis involves communication skills of preschool children with intellectual disability. The theoretical part describes development of communication skills, impact of intellectual disability on communication skills and diagnoses of children observed in the research part of the thesis. The practical part is based on qualitative research with casuist research problems. The main goal of the research was to describe the conditions of preschool children with intellectual disability and the possibilities of development of their communication skills. The result of the executed research are stories of five children, results of their communication skills diagnostics and suggestions and activities that can encourage and develop their communication. Methods of observation and direct work with children were used in the practical part. In the conclusion I summarized the communication skills levels of the observed children, the means of communication between the teachers and the children and the ways used to develop their communication skills.
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Indicators of Financial Distress Prediction
KRATOCHVÍLOVÁ, Nicola
The thesis is on indicators of financial distress prediction. The first part explains important terms, such as financial distress or crisis, the company and its phases. Then the financial analysis is briefly described and lastly bancruptcy and creditworthy models are described too. The practical part deals with application of selected bankruptcy and creditworthy models for two water companies. Based on the results, the explanatory power of these indicators for selected companies is evaluated. The power is then compared with the explanatory power in conducted professional studies.
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Contents of a Business Plan
WALTER, Dominik
The bachelor thesis consists of three parts: overview of the given matter, methodology and practical part. In the theoretical part the author is focused on the definition of a business plan, what is its purpose and its structure. It is only marginally indicated, what is an entrepreneurship and which are current entrepreneurial trends in the Czech Republic. In order to achieve the objective of the bachelor thesis, it is necessary to analyse the market at first, obtain necessary data and select methods, which will be used for the assessment of the final plan. In the practical part the author is focused on the execution of specific business plan, which includes all factors necessary for the obtaining of foreign financial resources. The most important part of the business plan is basic information about the business, business location, offered product, market analysis and financial plan. Conclusion contains the assessment of the business plan based on selected assessment methods of an investment and it is determined, if such executed business plan can be successful.
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Social agriculture as an alternative business solution for agriculture
ŠVEC, Zdeněk
This bachelor's thesis introduces social agriculture as an alternative business solution in the whole agricultural sector. This work is not focused just on social agriculture but also on agriculture in general and also on some social terms. It also explains the main meaning in social agriculture, its benefits in social life and for what kind of people it can be beneficial and helpful. It analyzes social agriculture in the Czech Republic and in other European countries.The literal research is divided into three parts. The first part is about agriculture in general and its main functions in agricultural sector. In the second part are described some social terms and the third part which is the longest one is about the social agriculture. The third part also deals with financing of farms or companies that concentrate on social agriculture in each country.
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Changes in crop management of winter rye with respect to used cultivar type
KRÁL, Radim
This bachelor thesis deals with crop management of winter rye with regard to used variety. Firstly there is description and characteristic of the plant including forming the crop yield. Breeding of population and hybrid varieties of winter rye and current varieties used in Czech Republic and EU are introduced. Purchase requirements of quality of the grain are essential part of the thesis. The main theme of the thesis is crop management of winter rye, summarizing informations of growing population varieties with differences of growing hybrid varieties. Also practical experiences of concrete farmers with growing hybrid varieties of winter rye are included.
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Supporting literacy development in the special kindergarten
ČERMÁKOVÁ, Pavlína
This Bachelor's thesis deals with the development of early literacy among children in a special kindergarten which educates children with mild and moderate intellectual disability that is associated with serious vision or hearing impairments, speech disorder and ASD autism spectrum disorder. The theoretical part explains terminology such as literacy, functional literacy and gives us more details about the early literacy and its support in the special kindergarten. The research part deals with diagnosis and development of five children from the special kindergarten and skills connected with literacy.
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THE HUMAN AND THE SOCIAL CAPITAL IN AGRICULTURAL AREAS
HRZÁN, Lukáš
The terms of the human and social capital have been very important in these days. Their importance is sizeble. The human resources and their quality are the base of successfull company including agricultural. The creation and the maintenance of connections to key people are very important whole rural area where agricultural enterprises belong to main actors.
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The winter wheat growing in terms of selected agricultural company
ŽÁČEK, Josef
This bachelor's thesis deals with the comparsion of three variations of growing winter wheat in practical conditions of a chosen agricultural business. A pilot plant experiment was established in 2015 on the property in cadarstral office Dolní Svince 0802/2 of the total area of 12 ha. For the experiment as such the area of 6 ha was used, which was then divided into three parts, each of the area of 2 ha. During the vegetation period, the presence of weeds was monitored and the yield elements of the individual phases of winter wheat evaluated. After the harvest, the real yield of the grain was evaluated and the final economical appraisal was performed. The average yield of the grain of the first variation (treated by herbicides, fertilized by nitrogen) reached the total of 5,54 t.ha-1 which was a 1,56 t.ha-1 more than the second variation (not treated by herbicides, fertilized by nitrogen). The yield of the second variation was 3,98 t.ha-1. The last established was the third variation (not treated by herbicides, not fertilized by nitrogen) and its yield of the harvested grain was around 2,73 t.ha-1.
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The influence of nitrogen fertilization on malting quality of spring barley
PECA, Tomáš
The bachelor's thesis presents the results of an experiment with spring barley. The experiment was established in 2016 in the business of Bc. Jiří Nepovím in Opatovice, region of Světlá nad Sázavou. The experimental cultivar of spring barley was Laudis 550. The subject matter of the experiment was intensificated dosage of nitrogen and its effect on yield and qualitative elements. The experimental dosages of nitrogen were set on 60 kg.ha-1, 90 kg.ha-1 and 120 kg.ha-1. Once the dosage was increased by 30 kg.ha-1, the content of nitrogen substances in the grain increased of 0,9 % and proved to be by 0,5 t.ha-1 higher in the total yield
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