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Valuation of Company GASTRO Vaizová s.r.o.
Gruberová, Michaela ; Maříková, Pavla (advisor) ; Hejduková, Markéta (referee)
The main aim of this diploma thesis is to appraise market and also invesment value of company GASTRO Vaizová s.r.o. as of 31st December, 2011 and especially to compare methodology used to find out these two basis of value. Business value was estimated according to DCF Entity method and market comparison method in this case. This thesis consists of strategic analysis, financial analysis, analysis and prediction of generators of value. On the basis of the generators of value the complete financial plan has been set up. Then, finally, the company value was appraised using DCF Entity and market comparison method. In the last chapter, major differences in methodology related to both value basis defined above and used during appraisal are discused.
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Possibilities to observe the intake of sodium in agreement with nutritional recommendations for health adults
GRUBEROVÁ, Michaela
The bachelor thesis ?Possibilities to observe the intake of sodium in agreement with nutritional recommendations for health adults? deals with the issues of sodium and iodine in human diet. One objective of the bachelor thesis was to determine whether the intake of sodium in the diet of university students corresponds to the current nutritional recommendations nad whether the content of sodium in meals prepared in university canteens corresponds to the current nutritional recommendations. Another objective was to determine whether it is possible to observe nutritional recommendations for the intake of iodine while meeting the nutritional recommendations for the intake of sodium. The research used a qualitative method. The technique used for data collection was an analysis of documents, i.e. records of eating habits of university students, frequency questionnaires and menus of university canteens. Nutritional software Nutriservis, Dietary system for hospitals II, Compiled online database of nutritional composition of foodstuffs and On-line database of foodstuff composition in the Czech Republic, version 2.11., was used to estimate the contents of sodium and iodine in food eaten by students and in meals prepared by university canteens. The estimated average daily content of sodium in diet of students from České Budějovice ranged from 1 993 to 4 807 mg and in the diet of students from Ostrava from 1 227 to 5 806 mg. The estimated average daily content of iodine in the diet of students from České Budějovice ranged from 26 to 795 ?g and in the diet of students from Ostrava from 25 to 523 ?g. The most frequent sources of sodium and iodine in the diet of students included regular bakery products, milk and dairy products, smoked goods, eggs, mineral water and edible salt. The estimated average daily content of sodium in meals prepared by the university canteen in České Budějovice ranged from 2 909 to 4 037 mg and in meals prepared by the university canteen in Ostrava from 4 397 to 6 259 mg. The estimated average daily content of iodine in meals prepared by the university canteen in České Budějovice ranged from 73 to 338 ?g and in meals prepared by the university canteen in Ostrava from 62 to 584 ?g. While meeting the nutritional recommendations for the intake of sodium, the nutritional recommendations for the intake of iodine were observed only in a few cases. Education about rational eating has been recommended, which should take place throughout the life of each individual, as well as a change in standards regulating content of salt in meals prepared by university canteens.
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The hazards of harmful chemical substances in metal production environment, measuring and assessment.
GRUBEROVÁ, Michaela
The target of the thesis was to evaluate the risk of chemical harmful substances and dust in the working air of metal production. Four research questions were asked: {\clqq}What harmful substances are fixed in the working environment of the metal production?`` {\clqq}Are the hygienic limits of chemical substances and dust in the working environment of metal production observed?``, {\clqq}What measures were taken by the employer for the purpose of the health protection of employees?`` and {\clqq}Are the measures taken by the employer for the purpose of the health protection of employees effective?`` The thesis was treated as qualitative research. The followed file consisted of three South Bohemian companies dealing with metal production. The method of the direct, non participating and clear observation was applied for the data collection, moreover the study of documents {--} testing reports. The secondary analysis of data was performed. The results of measuring were compared with the hygienic limits fixed by the Directive of government No. 361/2007 Coll.. The evaluated professions were divided in categories pursuant the Directive No. 432/2003 Coll. In the working air of metal production, the concentration of the total dust, chromium, hexavalent chromium, carbon monoxide and ozone were followed. The last measuring in the monitored workshops proved that the hygienic limits were observed, except for two cases when the highest acceptable concentration determined for chromium and the chromium (II,III) compounds as Cr, and of the hygienic limit for welding fumes were exceeded. The most important protective measure applied by the employers on their workplaces was the reconstruction of air-conditioning, or installation of local exhausting. In view of the gradual decrease of the harmful substance in the working air in connection to the taken measures may be stated that the given measures were effective. The hypothesis {\clqq}Modernisation of operations in metal production improves the working environment of employees and in the modern operations no above-the-limit values of the most monitored harmful substances were found out. ``
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