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The contributions of the sections (NACE-CZ) to the creation of gross value added
BEDNÁŘOVÁ, Monika
The aim of this thesis was to evaluate the contributions of the sections (NACE-CZ) to the creation of gross value added. The first part of this thesis described the theoretical concepts relating to national economic gross value added. Analytical processes were used for the calculations, which may be used only if we are dealing with an additive link between individual factors. The sections' contributions to the creation of national eco-nomic gross value added were evaluated in the practical part, on the basis of the proc-esses set forth in the methodology. In the given time horizon, contributions by institu-tional sectors and groups of sections classified according to the level of technology showed a certain dependency on the actual economic cycle. Although the strongest in-stitutional sector is non-financial enterprises, they were the ones most affected during the crisis period, together with government institutions. On the contrary, the financial institution sector showed a strong position during the crisis period. In terms of the grouping of the sections according to the level of technology, the greatest contribution to national economic gross value added is by groups B1 and B2. The influence of the economic cycle was noted in all the groups but, according to the results, group C did not react quite as sensitively as the other groups.
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Liability for value added tax
LACINOVÁ, Anita
In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds
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Portfolio diversification
ŠÍP, Martin
The goal of this bachelor thesis is to show how the choice of stocks impacts the portfolio diversification in relation to risk and return. The risk was calculated as standard deviation and historical return rate was considered. The theoretical part explains basic terms related with portfolio diversification, Markowitz model, capital stock and most important factors that lead to the optimal portfolio creation such as return, risk and covariance. The practical part explains in detail, how to create an optimal portfolio. Ten companies from different sectors were randomly chosen for this bachelor thesis. These companies' shares are traded on the New York Stock Exchange. The covariance of these shares is lower than one. The next step was to calculate historical return rate and historical risk of portfolios. The highest value of historical return rate was 2.31 % and the lowest value of historical risk achieved 22.77 %. Subsequently, the efficient frontier was determined. The efficient frontier is the set of optimal portfolios that offers the highest expected return for a defined level of risk or the lowest risk for a given level of expected return. The lowest value of portfolio risk was 2.97 % with a return of 1.38 % and the highest value of portfolio risk was 4.03 % with a return of 2.13 %. The investor chooses the portfolio which maximizes his expected benefit.
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Nutritional care of children at pediatric clinics and hospitals
METELCOVÁ, Jana
The main goal of this work called Nutritional Care in Children's Hospital and Hospital facilities is to verify whether the nutritional standards created for older child patients meet the needs and are checked and if their physiological needs are fulfilled in chosen hospitals. The next objective is to evaluate the satisfaction of the hospitalised patients with the meals given to them by hospitals. The theoretical part of this work deals with nutritional care, therapeutic care and nutritional needs of adolescents. It further deals with nutritional risks and marginally mentions technological processes regarding meal preparation. The method of qualitative research was used by using questionnaires filled in by chosen children patients who were then interviewed. Children aged 10 to 14 were supposed to be on diet number 13, half of them were boys and the other half were girls. The research was conducted in the children's ward in the hospital in Jindřichův Hradec in December 2015 and in the same type of ward in the hospital in České Budějovice in February 2016. The initial number of respondents was five patients in each ward, then using snow ball sampling method their number increased into ten in each ward. The weekly menu according to which the meals were distributed was obtained from the catering facilities of the hospitals. By using the program "Nutriservis Profi" the contents of nutrients in the meals were obtained. The results gathered from the program "Nutriservis Profi" were compared with recommended values for particular age group defined by The Czech Society for Nutrition, so meeting the physiological needs of the patients could be evaluated. From the results it was found that both hospitals have problems with supplying enough fibre content, phosphorus and calcium in meals for children's patients. There is also sodium, potassium, cholesterol and vitamin C surplus in the menus. Thanks to the internship in both hospitals in Jindřichův Hradec and České Budějovice meeting the physiological needs of the children could be evaluated. Considering the fact that the previous evaluation revealed some imperfections, therapists from both hospitals should concentrate more on checking nutritional values in meals, consequently it was recommended to focus more on the variety of the menus and their improvement. There were also inadequacies in attendance at the children's ward. There was a comparison of the results from both hospitals, based on questionnaires and interviews from the children's point of view. Based on the data, children hospitalized in Jindřichův Hradec were more satisfied with the meals. In the conclusion there is a summary of the research and suggested suitable improvements for hospitals. There is a model menu for diet number 13 in the attachment which could be used by hospitals.
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How to prevent the proliferation of Legionella pneumophylis in hot water in the hospital Czech Krumlov
TUREK, Jan
This diploma thesis deals with microbiological quality of hot water in a hospital in Cesky Krumlov as well as hot water piping condition with respect to Legionella. It also deals with arrangements for improving the quality of hot water in this hospital. The subject and target of this thesis are the findings of the mentioned parameters based on own observations, technical documentation and analysis of warm water performed by an accredited laboratory. The hospital in Cesky Krumlov, the construction of which began in 1909, was built in 1911 as the 'Nemocnice Císaře Františka Josefa I.' As the time went by, new buildings were built up. The hospital was renamed to 'Všeobecná veřejná nemocnice' in 1942. In the following years the hospital expanded until the current condition. Water quality and presence of Legionella is a world-wide issue, which we must fight against. The thesis is divided into two parts. First, theoretical part, which includes both general and specific knowledge about Legionella, its health risks, the environment in which it occurs, possibilities of eliminating, suitability of the material for hot water pipes, gained in professional literature and a part of the Czech legislation dealing with public health protection, the law 'No. 258/2004 Coll.' in actual version and quality of drinking water and hot water. In the second, empirical part, I focus on the situation of the hospital in Cesky Krumlov from 2009 till 2015, concerning newly built boiler room and the whole distribution system of hot water regarding Legionella. Particularly I focused on materials used for ecologisation of the gas boiler room and materials used for hot water pipes and actual state of water distribution in individual buildings of this health care facility. I mentioned the analysis of the water samples performed by an accredited laboratory with corresponding technical documentation, which concerns the water distribution system, provided by the medical facility. I used secondary data analysis to evaluate these documents. Regarding the results from 2009 to 2015 the microbiological quality of warm water doesn't meet the limits defined in the Attachment No. 3 of the above mentioned law Order 252/2004 Coll. Limit value for colony forming units of Legionella is set to maximum of 100 CFU. In most of the samples this limit was exceeded by series of units up to hundred thousands of units. The last results in 2015 prove improvement of the unfavorable situation. In that year the analysis was tested three times. First in February, where the CFU units were 'only' in hundreds, with the top value of 550 CFU in the Postacute Care ward. Second analysis was performed in June that same year. Results were acceptable. The highest value was 64 CFU. Last analysis in the hospital was performed in December. Increased concentration of Legionella was again in the Surgery building. There were established of 1400 colony forming units. There were 300 CFU in the Postacute Care ward and the limit value of 100 CFU was in the ward of Internal medicine. The answers to research questions 'How to prevent reproduction of Legionella peumophylis in the water distribution system of the hospital in Cesky Krumlov?' and 'How to ensure a sufficient amount of quality hot water in the medical facility?' are included at the end of the stated recommendations. A risk factor causing the fast reproduction of Legionella is the old water distribution system in most of the buildings and low water temperature of water leaving the boiler, which is 55°C. All mentioned results and evaluations are included in this thesis as well as attached pictures, which show the environment and situation within the Health Care Institutions.
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Effect of dairy cows housing technology on mastitis occurrence
Brzáková, Lenka ; Stádník, Luděk (advisor) ; Jan, Jan (referee)
The objective of my bachelor thesis was evaluation of quality of housing, milking and making analysis of mastitis on chosen farm.
First part of the thesis contains of literature summary about housing technologies, mastitis issues, their detection, originators, therapy and factors affects against their incidence. Thereafter is this part focused on tipes of milking parlours, corect milking procedures and mechanized milking.
Materials and methodes of the thesis contains the characteristics of chosen farm where the quality and technology of housing, milking and nutrition of milk cows and other factors affecting presence of mastitis such as taking care of cloven hooves was watched in 2014. The incidence, detection and curation of mastitis was watched afterwards. Montamilk s.r.o. farm cradles 1,200 pieces of cattle and milk cows are about 419 out of it.
In the part of thesis named results was watched and evaluated inspection of efficiency in inspecting year 2013 - 2014, which was stated on first lactated cows and on cows which are on second and further lactation. Milk yield was far better with cows on second or futher lactation according to data gathered during the study and expressed by diagram. Diagram of milk components (fat and proteins), which was divided by lactation, was expressed in this part too. Other examinated parameters was occurrence of mastitis - which milk cows, in which season is the occurrence more often, treatment and cost of treatment for one cow. At the end the number of somatic cells for 2014 was represented in diagram for particular lactations.
In part of thesis called discusion the comparison was drowed between results from chosen farm and national average of efficiency checks. From results is obvious that milk cow in Mnotamilk has been better in first lactated cows by 427 kg and in second and more lactated cows by 602 kg than is the avarage in Czech republic.
Far more the milk components in Montamilk was compared with rest of Czech republic and the results was quite similar. The volume of fat of Montamilk cows was lower in every lactation in comparison with milk cows from Czech. Value of fat in Czech republic avarage first lactated cows is 3,87 % in Montamilk 3,85 % and the value of fat on second and more lactation cows is 3,86 % in Czech average and 3,81 % in Montamilk.
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The influence of time in feed enrichment with unsaturated fatty acids to selected parameters of pig carcass value with regard to the fatty acid composition of intramuscular fat
Pantoflíček, Jiří ; Čítek, Jaroslav (advisor) ; Miloslav, Miloslav (referee)
The thesis aims to evaluate the impact of aliment with higher contents of unsaturated fatty acids, consumed for a different period of time, to utilitarian attributes of pigs before a slaughter, with respect to the composition of fatty acids in the intramuscular fat of tested animals.
The factors that influence the quality of meat are interior, exterior and technological. Among the qualitative markers of quality of meat we rank the share of meat and fat, acidification rate, color, viscosity, contents of intramuscular fat (marbling), smell, taste, juiciness and delicacy. Together with hygienic and nutritive attributes, consumers and processors consider these technological and sensory aspects to be the most important.
The ultimate goal of this thesis is to compare the impact of different length of feeding soy oil on parameters of pork meat quality and growth.
However, the interference of growth attributes was inconclusive and the test result came similar in different groups of tested pigs.
What was influenced by adding the soy oil into the feed is the fatty acids profile. The contents of fatty acids remained unchanged in every test group. Over time the content of monounsaturated fatty acids decreased. The most significant change occurred in representation of polyunsaturated fatty acids, which increased in the test groups with longer period of feeding with enriched feed, mostly at the expense of monounsaturated fatty acids.
The differences between the test groups of pigs were statistically inconclusive; therefore the soy oil enrichment did not worsen the technological parameters of meat and fat quality.
The longer period of feeding the soy oil enriched feed led to significant increase in polyunsaturated fatty acids. According to the findings, adding the soy oil into the feed will have no effect at all if done short time before the slaughter.
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Clinical biochemical indicators used in diagnostics of equine diseases
Puldová, Doubravka ; Ptáčková, Zuzana (advisor) ; Krejčířová, Romana (referee)
The thesis aims to compile overview of main biochemical indicators that are important in for diagnostics of equine diseases.
Clinical biochemistry is a medical discipline that uses biochemistry and pathobiochemistry for the determination of diagnosis based on activity changes of analytes observed. Laboratory evaluation of analytes has three phases: pre-analytical (preparation of patient to sampling, sampling and sample storage and transport), analytic (analysis) and post-analytical (evaluation of results, veterinarian also contributes in this part). Pre-analytial phase is the most time consuming and also the most error prone. The errors mostly occur during preparation of the patient, during sampling or sample transportation. The most analyzed materials for biochemical analysis are blood, urine and liquor.
Biochemical indicators are compound that are often influenced by the disease, therefore it is possible to use them for the diagnosis. Nitrogen metabolism indicators include proteins, urea, creatinine and ammonia. Enzymes (aminotransferase, gama-glutamyltransferase, glutamatedehydrogenase, lactatedehydrogenase, alkaline phosphatase, creatinkinase and sorbitoldehydrogenase are the main indicators of liver function (they contribute on the metabolism of another compounds) or of the fitness of horse. Glucose and lactate values indicate energetic metabolism, cholesterol and triglycerides indicate lipid metabolism. Water and electrolyte metabolism indicators are sodium, potassium and chlorides. The mineral profile is shown by calcium, magnesium and phosphorus.
The result of determination of analytes is compared with reference values that are not only species-specific but can be also influenced by age or sex. These values represent the range of the compound concentration in body fluid under physiological conditions. It is important to take the clinical symptoms into the account. Not all indicators that are usually indicated in human medicine or different animals are suitable for diagnosis of equine diseases. Majority of indicators diagnose equine-rare diseases (i.e. diabetes mellitus or hepatitis). Determinations of muscle enzymes and lactate are important for the fitness analysis.
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The growth of Lodgepole Pine (Pinus contorta) in reclaimed spoil banks
Štrudl, Robin ; Bažant, Václav (advisor) ; Slávik, Martin (referee)
This diploma thesis deals with the detection of the dynamics of the growth and development of lodgepole pine, which is intended for the purposes of the forestry reclamation on anthropogenic soils spoil banks. In the first stage it is approached the issue of growth and development of woody plants on spoil banks. Are described recent formations, their cutting and editing, further forestry reclamation and associated issues, on which follows the description of the entitlements of tree species in different territories, further criteria necessary for the correct evaluation of the conditions on the habitats directive and appropriate ways of establishing the stands. Subsequently, we approached lodgepole pine, its description, extension, variability, etc. In the second part of the thesis is studied and evaluated growth of lodgepole pine. The first is characterized by the interest of the territory and its natural conditions. On the plots in the forestry arboretum on the spout Antonin samples were taken in the form of stem discs, which served as the basis for determining the necessary values. Values were obtained from tree rings.
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Analysis of sheep utility attributes in ecological and conventional flocks in the Czech Republic
Linhartová, Iveta ; Ptáček, Martin (advisor) ; Jan, Jan (referee)
The goal of this diploma thesis was to perform an analysis of sheep breeding of Suffolk breed in basic reproductive performance and meat production traits aspects. The information for rating these aspects was used from two farms. The first of them used conventional way of breeding (ZVOZD Horácko, družstvo) and the second one used ecological way (EkofarmaKosařůvmlýn, s.r.o.).
Fertilization, fertility, intensity and rearing belong among monitored reproductive indicators. These reproductive indicators are expressed in percentages. Regarding meat production traits rating in this thesis we compared influences of year of lambing, farming method, birth month, sex, litter size and age of dam. All these influences were judge according to birth weight (kg), weight at the age of 100 days (kg), average growth (g), depth of the longest dorsal muscle (mm) and according to depth of subcutaneous fat (mm). Reproductive performance and meat production were monitored in years 2011, 2012, 2013, 2014 and 2015.
In terms of reproductive performance with a few exceptions it was true that ZVOZD Horácko, družstvo reached the best values, and in most cases better than the national average. For example in terms of intensity values in 2012 ZVOZD Horácko, družstvo had 35,9% better results compared to national average. In the same year this farm reached 48,1% higher values of percentage rearing compared to national average. Ekofarma Kosařův mlýn, s.r.o. showed worse performances, however it was in most cases better than national average. In terms of intensity in 2011 Ekofarma Kosařův mlýn, s.r.o. had the same results as the ZVOZD Horácko, družstvo. Meat production properties were supported by statistical calculations and all of them were conclusive at least at the level of significance P < 0,05 in all cases except month of birth effect on birth weight. The best results of meat production in terms of effect of lambing had the year 2012, when the birth weight was one of the highest and the other properties (weight at the age of 100 days, average growth, depth of the longest dorsal muscle, depth of subcutaneous fat) were by far the highest in the period of 2011-2015. Next we found out that the ecological way of breeding (in this case Ekofarma Kosařůvmlýn, s.r.o.) has better results than the conventional way (ZVOZD Horácko, družstvo).
The effect of birthmonth has the significant influence on the indicators of meat production and the lambs born in April had the best results. In the case of sex rams are better. Litter size has very important influence on meat production the more lambs per one mother, the lower
birth weights, the lower weights until the period of weaning, the lower weights at the age of 100 days. It is affected by milkiness of the mother. Moreover, the age of mothers also play a significant role. In our research the highest birth weights had lambs of one year old mothers and all other indicators were the highest in the case of three year old dams.
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