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Mergers of Business Corporations and Their Influence on Financial Situation
Kubáňová, Andrea ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis is concerned with domestic mergers of business corporations realized between 2009 - 2012 and their influence on financial situation of chosen subjects. The first part of my paper describes basic theoretical aspects of mergers including their division and motives leading to the realization and their phases. The second chapter consists of trade-legal and accounting adjustment of mergers. Considering practical part, the main focus is on legal modification valid from 31. 12. 2011 to 1. 1. 2012. Following part of this thesis explains accounting solutions of mergers in example, where the immediate impact is shown on realization of the opening balance sheet. The fourth part is concerned with financial analysis, where the sources, users and relevant methods are mentioned. All analysis and results are submitted and described in the final part of my thesis.
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The conductive layers in LTCC
Poledník, Tomáš ; Psota, Boleslav (referee) ; Kosina, Petr (advisor)
The bachelor thesis was focused on a determination of the limits of screen printing and on estabilishing a power loading of layers on LTCC. It describes the print of the conductive themes via the screen-printing method on the substrata. The thesis contains the description of a measuring on the conductive layers, and a processing its results. It was also performed the printing of layers on a corundum ceramics in order to compare the results. From the measured values were formed the graphs, which represent the possibility of the power loading of layers depending on the temperature and on the width of the thick-layer guide.
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Laser welding of steels in automotiv industry
Paleta, Petr ; Mrňa, Libor (referee) ; Kubíček, Jaroslav (advisor)
In the automotive industry is beginning to replace the resistance spot welding by laser welding. The bachelor thesis was an analysis of laser welding methods, especially the method of remote welding, which is used for the experiment. Furthermore, the use of laser welding was described. We have also suggested the general technological process of welding. The experimental part was carried by metalografic cut of welded sample, which was evaluated by its macrostructure and microstructure.
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Bones implants based on Fe and Mg
Košíček, Adam ; Zatloukal, Miroslav (referee) ; Sedlaříková, Marie (advisor)
This paper work deals with properties of metallic biomaterials in terms of their suitability for use as a temporary metal implants. The work focuses on biodegradable materials based on iron and suitable alloying elements, which would create a perfect implant. A part of this work describes procedure of creating biodegradable metallic samples with alloying element Magnesium and measuring the corrosion rates. There are a few theoretical chapters concerning permanent implants, function and composition of human bones, iron and magnesium in human body and biodegradable materials.
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Chord recognition
Soudek, Ondřej ; Glembek, Ondřej (referee) ; Černocký, Jan (advisor)
The goal of this bachelor thesis is to create an application, that will perform a real-time analysis of a signal from electric or acoustic guitar and will recognize a chord or tone, played by user. This document contains basics of music theory and the solution of the problem, as well as the results of testing.
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Influence of the burn method on varnish quality
Svačina, Roman ; Blažek, Jaroslav (referee) ; Žák, Ladislav (advisor)
The thesis deals with the influence of the curing process on varnish quality of paint powder coating. The thesis includes a literary study focused on the issue of powder coating. In the experimental part of the work will be done curing of two different materials in three technically different kilns and compare the effect of firing.
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Survey and Assessment of highway D2 Bridge
Výpustek, Libor ; Suza, Igor (referee) ; Cikrle, Petr (advisor)
This thesis deals with the exploration and evaluation of the existing bridge carried him on the highway D2. The work is divided into theoretical and practical parts. The theoretical part focuses on the technical surveys, diagnosis of building structures and some methods of investigation and testing of building structures. In the practical part the visual inspection and diagnosis of disorders of the highway bridge substructures ev. No. D2-058, to determine material characteristics substructure and evaluate the state of the bridge. In conclusion, the practical part of the recommendations for the design and method of repairing the bridge.
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Adhezive bonding in the car industry
Bláha, Aleš ; Žák, Ladislav (referee) ; Kubíček, Jaroslav (advisor)
This thesis examines bonded joints of car bodies, which are the most mechanically challenged for selection of suitable, modern adhesives for the construction of the car body. The first part focuses on the description of the bonding technology, including theoretical knowledge related to the use for bonding assemblies for bodywork. The specified structure and its solution is carried out in the way that were selected by three types of adhesives SIKA and mutual comparison of their properties. After that an experimental test is conducted at 18 samples per overhanging shear tensile strength and finally followed by the evaluation and selection of the most appropriate and optimal variant for various bonding applications.
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Problems, benefits and limitations of the determination of trace elements in hair.
ŽIŽKOVÁ, Věra
The thesis focuses on an evaluation of own experience in determining trace elements in hair and on gathering literature data from this area. The thesis concurrently attempts to answer the question of whether the determination of trace elements in hair is always relevant and beneficial or whether it poses certain limitations. The determination of trace elements in hair presents a number of advantages (i.e. easy and non-invasive sample collection, sample durability, small quantity) and it allows researchers to obtain otherwise hardly accessible retrospective information on the condition of the human body over a longer time horizon, often extending over several years. However, the determination of trace elements in hair also has its drawbacks and it requires researchers to resolve multiple problems. The use of hair cosmetics, for example, may have a potentially negative effect and there is the possible risk of hair contamination in the external or working environment. Therefore, when performing hair analysis, the first step is to clean (wash) the hair in an adequate manner so that external contaminants are removed as much as possible while endogenous elements are left intact. For this purpose, the methods recommended by IAEA, which include repeated washing and rinsing with the use of water and acetone, are often applied. The second critical step is hair mineralization, i.e. conversion to a solution. The common risks associated with this procedure are possible element loss due to e.g. evaporation caused by heat on one side and sample contamination by used reagents on the other side. Microwave mineralization with concentrated HNO3 and H2O2 additives seems as an ideal procedure in this respect. The own hair analysis may be effected by means of polarography or mass spectrometry with inductively coupled plasma. Nevertheless, the most frequently implemented method employs atomic absorption spectroscopy, namely flame atomisation for sufficiently high concentrations and electrothermal atomisation for low concentrations. Furthermore, method validation and standardisation are necessary for obtaining relevant information. For example, trueness should be verified through interlaboratory crosschecks (almost unavailable in the Czech Republic for the time being) or by using available reference material (e.g. BCR CRM 397). Precision is verified rather easily by repetitive homogenous sample analysis. In contrast to the discussed issues, commercial advertisements promise trouble-free, simple and easy, and sometimes even miraculous mapping of the health condition with distinct results and recommendations in the form of various food supplements. All may be naturally obtained after the payment of a specific amount (often paid repeatedly). How to answer, after summarizing data gathered from literature and own experience, the presented basic question on whether hair analysis is beneficial and generally applicable. In many cases, the answer may be yes. The thesis details examples of successful application when obtaining retrospective data on high expositions to Pb, Ni, Cd, Hg, and Fe: lead intoxication in a patient due to the long-term intake of a herbal concentrate containing lead, multiple-week monitoring of nickel content in the hair of a volunteer after a one-week exposition in an NiSO4 production environment, verification of Fe loss in a hemato-oncology patient, lead intoxication of an entire family as a result of long-term use of poor quality tableware, lead intoxication in historical painting conservators. As regards the commercial use of the individual result of the general population, it still seems rather problematic and the answer to the basic question is no. The determination of trace elements in hair is not beneficial and it cannot be generally applied that easily.
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