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Financial Analysis of Selected Municipality
Hanousek, Daniel ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
The thesis focuses on management of the municipality Odřepsy in years 2010 until 2014. The target of the thesis is the analysis of the incomes and expenditures
of the particular municipality and then proposes a motion to make the management better.
The thesis is consisted in two parts, specifically in the theoretical and practical.
In the theoretical part is more detailed researched a characteristic of a municipality, its functions and bodies. There is also described a characteristic of the territorial budgets, budget prospect, budget process including budget principles and budget structure, which is then followed by a description of incomes, expenditures and financing, which is closely related to the budget structure. The last characteristic, which deals with a theoretical part, is a description of the financial analysis including selected methods and indicators.
The theoretical part is followed by a practical part. In which is characterized
the Odřepsy municipality. There are compared budgets and also incomes a expenditures for the whole observed period. Finally, the practical part includes selected financial indicators, which are evaluated according to municipal management.
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Financial provision of people into retirement age in the Czech Republic
Poláková, Eva ; Gebeltová, Zdeňka (advisor) ; Hana , Hana (referee)
The aim of this thesis is characteristics of current pension system in the Czech Republic in a response to the great pension reform of 2013, description of the pension system before 1989 and the knowledge of people about the problematics of pensions, their attitude and methods of making their own financial reserves into retirement age. There is an explanation of functioning programs that are suitable for making financial reserves covered in III. pillar of pension system.
Practical part of the thesis includes survey which aimed to evaluate respondent's awareness of retirement problematics and their position of making financial reserves into retirement age in a response of financial literacy. According to the survey 47% of respondents are making own financial reserves.
Then there are compared other saving products described in theoretical part of this thesis. Product profitability of different companies is compared through criteria such as charges, evaluation and others. Air Bank's account is more profitable in saving accounts category than ING Konto. In category of Supplement's pension insurance the more profitable is product that offers Penzijní společnost České pojišťovny compared to KB pension company. In Investment life insurances there is more advantageous to have one from Kooperativa company than from Generali insurance company.
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Economic analysis of the company
Park, George ; Gebeltová, Zdeňka (advisor) ; Jiří, Jiří (referee)
The main purpose of the thesis is the economic analysis and the application of selected Bankruptcy models and other creditworthy analysis on a chosen business. It has been used different types of index and models as analysis tools, which are the pointers of the economic situation from different perspectives of the business. The successive evaluation of the acquired information from different sources such as balance sheet or Profit and Loss sheet gives an overview of the financial health of the company.
Everything is preceded by the study of related literature, business information and other types of information from different sources. After this, there is a selection of the most common indicators and a respective comparison. Later on in the first part, it took place a description of the business reality, in the second part, the methods and formulas were applied directly on the business, including a final evaluation. In this case, it was achieved interesting findings in the field of Risk limit values. For example, some indicators may not always make sense to apply or have sufficient informative value without an assessment context (Return on equity in loss-making enterprises).
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Evaluation of groundwater storage and use in Ústí nad Orlicí
Pivrnec, Tomáš ; Pavlásek, Jiří (advisor) ; Heřmanovský, Martin (referee)
This thesis is focused on the evaluation of the usage of groundwater in Ústí nad Orlicí region. Part of the thesis is oriented on the general description of the types of waters and focused on the groundwater, groundwater protection and pumping. Second part is focused on the specific territory close to the city of Ústí nad Orlicí, where the water wells for the city water supply are located. Thesis also describes territories of water intakes, history of water supply in the given territory and operation of the aqueducts. Thesis also analyses water quality for the specific elements, water supply and the price development of drinking water in Ústí nad Orlicí. The relation between an amount of pumping water and chemical composition of drinking water is presented at the final part of the thesis.
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Analysis of flood protection measure on Cehnický potok – dry polder
Předota, Michal ; Bašta, Petr (advisor) ; Vokoun, Martin (referee)
This bachelor thesis aims on flood troubleshooting and on the flood protection Czech Republic uses. The theoretical part sums up the flood proces - its origin, process and types of flood. It describes the management of flood protection system and all means of flood protection. It contains a detailed description of dry polders, which represent a protective and retention function in the countryside. Further on it defines the concept of river flow, flood wave, active flood zone, degree of flood activity and small water reservoir. The practical part contains a characteristic of the area of interest of flow polder of the Cehnice village, through which flows the Cehnice stream. The efficiency and functionality of this polder has not been sufficiently verified yet and so the main benefit of this thesis is the calculation of transformation of the flood wave by the dry polder of Cehnice with the period of repeatability Q100, Q50 and Q20 using "numerical method for dry reservoir assessment", evaluation of the results and an analysis of the current flood situation in the area of Cehnice village.
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The rebuilding plan sewer network Sříbro City
Heřman, Miroslav ; Synáčková, Marcela (advisor) ; Zdeněk, Zdeněk (referee)
The present work provides a general description of the development of sewerage system in the world and in the Czech Republic. This is supplemented with the most commonly used materials and legislative links. The main objective of this thesis is to conduct a detailed description of a construction-technical survey of the sewer network city Stříbro. It contains documentation of the status quo, construction problems and defects in the sewer network in the next section, then the data obtained with the use of CCTV survey, evaluate and suggest restoring the city sewer system city Stříbro. The reason for the development is to create a recovery plan for the purpose of efficient operation of the sewer.
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Financial analysis of company
Ilyk, Šimon ; Pilař, Ladislav (advisor) ; Poláková, Jana (referee)
Thesis Financial Analysis is an analysis and evaluation of the financial situation Kama spol, s. r. o. The work is divided into two parts. The first part sets theoretical basis from which the practical part is based. Firstly, it focuses on the principles of financial analysis, followed by a description of users and sources of information from which the financial analysis draws data. At the end of the first section are described methods used for financial analysis. The second, practical part is started by introducing the analysed company, its basic information and its subjects of business. Next, the methods described in the first part, which draw data from the financial statements, are applied. Applied methods are absolute indicators, ratios, and system indicators. Finally, there is a summary of the results and recommendations for the management of the company, which could lead to improvements of the current financial situation.
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Design of a constructed wetlands for wastewater treatment at Měcholupy
Müller, Jan ; Vymazal, Jan (advisor) ; Dvořáková Březinová, Tereza (referee)
The first part of my thesis is focused on wetlands. I explained the concept of wetlands, made their description with focusing on artificial wetlands. Furthermore, this part of thesis described processes in wetlands, which are used for wastewater treatment. In the thesis are describe constructed wetlands used for wastewater treatment, parts of wetlands and most commonly used vegetation.
Next part of my bachelor thesis is focuses on project of constructed wetland used for wastewater treatment. This project will be processed for village Měcholupy, which is located on northwest of Czech Republic in district Louny. I made description of village focused on natural condition in village, description of wastewater and sewer system in village. Then will be described design of specific constructed wetland, decription of their individual parts, calculate size of this parts and evaluation of advantages and disadvantages of wastewater treatment in constructed wetland. Annex contain several photographs capturing place for possible construction and financial budget of the project.
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Effect of selected factors on reproductive characteristics of dairy cows
Šťásková, Michaela ; Toušová, Renata (advisor) ; Petr, Petr (referee)
The aim of the thesis was to evaluate the effect of selected factors on the reproductive characteristics of Montbeliard dairy cows. Hypothesis said that high milk production, poor health and high air temperatures have a negative effect on reproductive indicators of cows.
In the literature review, there were summarized knowledge about the factors affecting fertility, reproductive indicators and a description of the breed. Observation was carried out on the farm Osičky, which is one of the centers of the company Agrodružstvo Lhota pod Libčany. To assess the influence of milk yield and health were monitored all standard lactations of dairy cows, which were completed in the period from 1. 1. 2014 to 31. 12. 2015. This gave rise to a set of 632 lactations.
To evaluate the milk production was data set divided by the number of lactation, quarter of calving and the rate of milk production into three groups. As a disease with an expected negative impact on fertility, mastitis was selected. Besides air temperature, the relative humidity was assessed too. Indicators such as days open, days from calving to calving and services per conception were evaluated. In order to assess the impact of climate change on fertility data file was divided into 3 groups of air temperature, by quarter, according to the category of cows and by calendar year. Services per conception, pregnancy after the first insemination and pregnancy after all insemination, were assessed. Data could be obtained only from a whole herd of cows and heifers. For statistical evaluation has been used SAS 9.3 software (SAS / STAT 9.3, 2011).
Achieved an average length of days open was 98.07 days, days from calving to calving 380.62 days, services per conception was 1.94, pregnancy after the first insemination in heifers 54.28% and 48.43% in cows, yield per lactation was 8 407, 98 kg of milk with fat contents of 3.65 % and a protein contents of 3.53 %. Mastitis occurred only in 17.72 % of cases. The average monthly air temperature during the year 2014 ranged from 1.3 ° C to 21.2 ° C, in 2015 it was 1.5 ° C - 23.2 ° C.
From the results of the regression analysis, it was found that the milk production per lactation had a statistically significant effect on the length of the days open (r = 0.214; P <0.001), services per conception (r = 0.296; P <0.001) and days from calving to calving (r = 0.147; P < 0.01). Therefore we can talk about the significant influence of milk production per lactation. With the increasing amount of milk kg days open and days from calving to calving extended and services per conception also grew. Analysis of variance confirmed the effect of the amount of milk yield per lactation on days from calving to calving (P <0.05), days open (P <0.001) and services per conception (P <0.001). Furthermore, quarter of calving had a significant effect (P <0.05) on services per conception and days open and the effect of category on pregnancy after all insemination (P <0.01) and services per conception has been demonstrated (P <0.05). Heifers showed demonstrably better results of assessed reproductive characteristics compared to cows. There was no effect of the incidence of mastitis on days open, days from calving to calving and services per conception proven (P> 0.05). Effect of air temperature on services per conception, pregnancy after the first insemination and pregnancy after all insemination, was not statistically proven (P > 0.05). Furthermore it has been approved many correlations between different parameters at the levels of significance (P < 0.001, P < 0.05).
The hypothesis was confirmed only for the negative impact of high milk production, but the impact of poor health and high air temperatures on reproduction was not approved. The results indicate a healthy herd in terms of mastitis, good management of breeding, which minimizes heat stress and which is of relatively high milk yield and proven negative impact of high milk production to reproduction, achieved a good level of reproduction.
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Constructions and equipment for hunting - hunting grounds objects
Pecková, Marie ; Tománek, Jaroslav (advisor) ; Mrkvičková Kořanová, Diana (referee)
In presented Bachelor work are divided and describes the different types of hunting structures and facilities. Following is a description of a types of high seats, and their design solutions. In the next section is made practically survey of selected hunting location with the marking of all hunting structures and buildings in the map, including photographs. In conclusion is the evaluated hunting structures in that area, their number, usage and influence to their population in the hunting ground.
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