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Business Plan for Establishment of the Small Company
Štěpánová, Kristýna ; Fischer, Jan (referee) ; Koudelková, Petra (advisor)
This bachelor thesis deals with creating the business plan, focused on setting up a company, whose main activity is going to be the sale of firewood. The work contains the theoretical knowledge, which concerns the company and its connections and also includes distribution of enterprises under legal forms in the Czech Republic and the structure of the business plan. There are analyzes necessary for establishment of the enterprise in the next part. The practical part embraces the preparation of the business plan.
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Strategic Development of Small Company
Štěpánová, Kristýna ; Grulichová, Jana (referee) ; Koráb, Vojtěch (advisor)
This thesis is focused on development strategy of a small company. The work deals with transfer of trade to a limited liability company and its future development. On the basis of the theoretical knowledge are solved the analysis of the internal and external environment. Practical part contains implementation of the change and proposals for further development of the company. At the end, schedule of its implementation is designed.
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Assessment of drought response in local Scots pine ecotypes using anatomical, biochemical, and fluorescence stress markers.
Štěpánová, Kristýna ; Lhotáková, Zuzana (advisor) ; Stejskal, Jan (referee)
Global climate change and associated global warming is already a problem for temperate forest ecosystems and will continue to exacerbate the problem in the coming decades. Many species will have to adapt to a multifactorial combination of stresses, with increases in average air temperature, frequency and intensity of precipitation increasing drought episodes and drought-affected areas will enlarge. It is necessary to find ways to help the landscape cope with these intensifying phenomena. The possibility of planting suitable tree species that can manage water efficiently and survive even in periods of intense water scarcity is an option. The drought tolerance of trees is related to their phenotypic plasticity and ecotypic differentiation. Scots pine (Pinus sylvestris L.) is characterised by modest ecological demands on the environment and climate of the habitat, is phenotypically plastic and relatively drought resistant. The objectives of this study were 1) to evaluate and compare the response of different Scots pine ecotypes to drought stress due to reduced water availability using anatomical, biochemical, and fluorescence indicators of physiological status, and 2) to determine the biochemical phenotype of selected genotypes within a local Scots pine ecotype in a seed orchard in terms of...
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Changes in anatomy of coniferous needles in response to anthropogenic pollution
Štěpánová, Kristýna ; Albrechtová, Jana (advisor) ; Votrubová, Olga (referee)
The anatomical structure of conifer needles is affected by external enviromental conditions. From abiotic factors, apart of irradiation, main determining factors are drought and extreme temperatures belonging to factors of climate change. Anthropogenic pollution has a significant position among the external abiotic factors that cause changes in the structure of needles. At present, the main polluting compounds are tropospheric ozone, SO2, NOx and PM. Due to the effect of atmospheric pollutants, the proportion of individual tissues in the needle changes, so does the proportion of intercellular spaces and the internal structure of cellular organelles, especially chloroplasts. Mesophyll cells show signs of degradation, especially around the substomatal cavity. There appears a visible damage on the needle surface - chloroses and necroses. The process of senescence speeds up during the activity of stress enviromental factors, such as anthropogenic pollution. The main objective of the present Thesis is to gather knowledge about changes of conifer needle structure, caused by anthropogenic pollution, especially ozone, SO2 and NOx, in combination with climate change factors - drought and extreme temperatures. The review is focused on modifications on various anatomic hierarchical levels, from visible...
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Analysis of managerial accounting in manufacturing company
ŠTĚPÁNOVÁ, Kristýna
Managerial accounting is subject of total set of information. Specification of this kind of accounting it that it appears only for internal users and its privacy. Managerial accounting is not regulated by the state, but it is closely connected to financial accounting, which is state-controlled. Main task of managerial accounting is to provide the necessary information for decision made by business manager. It shows them actual situation of many questions inside the company and helps them react to possible negative progress. Managerial accounting presents a series of tasks that are interconnected to each other. That means that it works like identification of actual events and helps managers to control the process of company working. Among the most important and known tools of managerial accounting belongs calculation, which shows used costs to every single product and determine the minimum price of mentioned product. Another important part of managerial accounting is budgeting, which helps managers calculate possible future values and goals and makes detailed plan of future amonds. Third part is called cost accounting and it helps to provide actual used costs in company. Last part of managerial accounting is variance analysis. It is necessary to make because it presents exploring of difference between planed values and actually provided.
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Business Plan for Establishment of the Small Company
Štěpánová, Kristýna ; Fischer, Jan (referee) ; Koudelková, Petra (advisor)
This bachelor thesis deals with creating the business plan, focused on setting up a company, whose main activity is going to be the sale of firewood. The work contains the theoretical knowledge, which concerns the company and its connections and also includes distribution of enterprises under legal forms in the Czech Republic and the structure of the business plan. There are analyzes necessary for establishment of the enterprise in the next part. The practical part embraces the preparation of the business plan.
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Strategic Development of Small Company
Štěpánová, Kristýna ; Grulichová, Jana (referee) ; Koráb, Vojtěch (advisor)
This thesis is focused on development strategy of a small company. The work deals with transfer of trade to a limited liability company and its future development. On the basis of the theoretical knowledge are solved the analysis of the internal and external environment. Practical part contains implementation of the change and proposals for further development of the company. At the end, schedule of its implementation is designed.
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Compatibility of different entomopathogenic fungi with parasitoid Encarsia formosa
ŠTĚPÁNOVÁ, Kristýna
This M.Sc. thesis is aimed to describe level of the compatibility between various strains of several entomopathogenic fungi with parasitoid wasp Encarsia formosa. From many species of entomopathogenic fungi Aschersonia aleyrodis, Beauveria bassiana, B, brongniartii, Lecanicillium lecanii, Metarhizium anisopliae and Paecilomyces fumosoroseus were the species which were tested in experiments. It was found, that A. aleyrodis is very selective, because it infects only unparasitized nymphs of greenhouse whitefly Trialeurodes vaporariorum. All other strains of tested fungi were much less selective, however their efficacy always increased total efficacy when compared with the efficacy of parasitoid alone. It was concluded, that fungi A. aleyrodis, L. lecanii and P. fumosoroseus posse{\crq}s big potential for construction of IPM programs.
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