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Analysis of the Milk Price Developments in Selected EU Countries
KŘEMENOVÁ, Michaela
The main aim of this thesis was describe and evaluate the price trend of milk and dairy products in selected countries of European Union during the period (2001 - 2010). In the first part of this thesis are theoretical knowledge from the sphere of price - pricing methods. The practical part describes the development of agriculture (average numbers of dairy cows, the average annual milk yield, average milk deliveries to dairies for processing...). Then is described the evolution of the farm price of milk and the price of industrial producer (butter and skim milk powder) in selected countries. Next is shown the influence of farm milk prices on the variability of butter and skim milk powder prices. There are also calculated elasticity.
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Draft grate boiler for combustion of sorted waste
Paštěka, Michal ; Svoboda, Petr (referee) ; Baláš, Marek (advisor)
The aim of the master’s thesis is design of grade boiler for combustion refuse derived fuel. There are specified the steam parameters and the fuel-element analysis, based on this analysis are determined stoichiometric calculation. Furthermore is calculated heat balance of the boiler, heat losses and thermal efficiency of the boiler. From the parameters are design main dimensions and parameters heat-transfer surfaces and the boiler.
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Monitoring of ethological expressions of animals for the purpose of developing sensors assessing various animal movements
KINDLOVÁ, Jana
Breed of beef cattle belongs to one of the most important branches of live-stock production in the Czech Republic. These farm animals are mainly used to produce milk and meat. Since 1989 numbers of beef cattle have strongly declined, this transparent decrease now marking more than a 2 million difference from the early 1990s. The main aim of this thesis is to gather basic information, details and primarily formulate knowledge about the behaviour of dairy cows and their physiological reactions in relation to the process of milking and the consequent response regarding the water requirement and kinetic activities (e.g. the need to relax). The research described in this thesis was conducted in DZV Nova a. s. enterprise, Petrovice, which cultivates an area of nearly 5000 hectares and has 640 dairy cows of Holstein breed in its possession. Vital meter is a device in a sealed box, which hangs on a dairy cow?s neck while registering a certain amount of movements throughout a specific time, one hour in our case. Each hour is divided into two hundred and forty fifteen-second sections. Any movement during this section is therefore registered in a computer through this device?s receiving antenna. A total number of 6 gravid cows of Holstein breed, in a good health condition, with an average daily milk yield between 25 ? 35 litres, was selected for our ethological observation. All these dairy cows had a vital meter placed on their necks, which measured the aforementioned amount of movements an hour. The actual observation took place between the 27th and 28th of October and between the 4th and 6th of December 2012. First, the dairy cows were observed throughout the entire 24-hour period (November 27th, 28th) and then twice in 12-hour periods (December 4th, 6th). The overall time of observation equalled to 48 hours. Temperature conditions ranged from -3 degrees of Celsius to +5 degrees. The animals were gathered and therefore milked in a milking parlour three times a day roughly between 12 ? 13, 20 ? 21 and 3:45 ? 4:30. From the computer records we found out that the vital metres successfully registered all these movements and as a result verified the functionality of these devices and their possible usage as the means of observation of cows? kinetic activities. The outcomes of the dairy cows? observation and the data from vital metres also imply that even if the vital metres correctly registered increased kinetic activity representing a real rise in cows? mobility, they fail to display the particular acts of lying and getting up as well as jumps. After calculating an average from individual daily activities of a dairy cow, these results can be concluded: During a 24-hour period one dairy cow spends three and three quarters of an hour feeding itself, drinks seven times, excretes eleven times, urinates 5 ? 6 times. It places itself at rest nine times and the measured time spent lying accounts for an average of 11 hours and 39 minutes. The process of rumination is connected with lying or standing and lasts for 6 hours and 41 minutes a day. As for the kinetic activity, the average distance walked by one cow amounts 478, 6 metres. There is only one phenomenon contradicting the literary articles/literature ? the process of feeding, which is significantly (75 minutes) shorter and consequently leads to dairy cows producing less urine than they ought to, yet they have more kinetic activities and mobility. As mentioned, a dairy cow walks almost 480 metres a day, while literary sources state less (200 ? 300 metres).
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Numerical Analysis of the Thickness Influence on the Stress Field at Crack Tip for Different Poisson´s Ratios
Seitl, Stanislav ; Hanzlovský, Radovan ; Fernandez, C.
The influence of in- and out- of plane constraints on the behaviour of cracks under mode- I loading condition is studied. The independence of the stress intensity tensor structure, with respect to the specimen thickness B shows that under loss of constraint conditions higher order tensor members of the Williams expansion must be considered to characterize the singular stress field, and to explain the increasing apparent fracture toughness resulting experimentally for decreasing specimen thickness. A numerical study of the effect of Poisson’s ratio on stationary mode I crack tip fields is presented in the contribution. Finite element calculations for two-dimensional (v =0) and three-dimensional bodies are performed and compared. Further, the stress intensity tensor K, and the elastic txx and tzz components of the tij constraint tensor in the middle of a three-dimensional crack front are determined using direct methods for the same level of loading.
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A Water Management Analysis of the Vlachovice Reservoir on the Vlára Watercourse
Rajsiglová, Veronika ; Marton, Daniel (referee) ; Menšík, Pavel (advisor)
The thesis focuses on a process of water management analysis of storage and protective function of the Vlachovice reservoir on the Vlára watercourse. The work contains an alternative proposal of the reservoir storage volume in Microsoft Excel, spreadsheet program with accessible functions whereby progression of arithmetic and logical algorithm simulating operation of reservoir storage function is created. An alternative proposal of protective volume of the reservoir is created in HYDROG program, where calculations of transformation of flood waves for PV 100, PV 1 000, and PV 10 000 are performed. Moreover, the work includes simplified analysis of the hydropower potential of the proposed reservoir.
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Analysis of explanatory power of income statement prepared in accordance with Czech accounting standards and IFRS
Čermáková, Bohuslava ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
This master thesis deals with an issue of the profit and loss statement. The theoretical part of the thesis describes the nature of the financial statements, the individual elements of the financial statements and after that, it focuses on the one particular statement which is profit and loss statement. The thesis also describes the basic building blocks of this particular statement and further specifies its appearance. The analysis is conducted in terms of Czech accounting standards and IFRS. In the analytical part of the thesis, the main focus lies on the research of the explanatory power of the profit and loss statement in practice. It analyzes the statement from the perspective of external users. The researched companies were randomly selected and they publish their financial statements prepared in accordance with Czech accounting standards and IFRS. The main approach used in this master thesis is the financial analysis, within which are carried out the horizontal and vertical analysis, ratios calculations and all results are compared over time and also among competitors. The income statement offers really important information to the users of financial statements, but for deeper explanation users have to always look into the other financial statements, because all of them are connected together.
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Effective tax rate of the company in 2015
Štěpánová, Andrea ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This thesis focuses on the effective income tax rate of the company and its comparison with the statutory corporate tax rate. The theoretical part includes general definition of effective tax rate and describes its classification. Furthermore it describes Czech Republic's tax system with a detailed focus on corporate income tax and its calculation. The practical part analyses the effective income tax rate of the company chosen. The ex-post evaluation method has been used to calculate the company's effective income tax rate. This index has been compared with the statutory income tax rate via distortion ratio. The conclusion involves determination of the average effective income tax rate of the related industry and its comparison with the effective taxation indicator calculated.
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Taxation of income from dependent services in Norway and in Czech republic
Chadraba, Filip ; Sedmihradská, Lucie (advisor) ; Martínková, Lenka (referee)
The reason for making this bachelor thesis for me was interest in finding out in which of the selected countries employees bear more of a tax burden, thus in what country employees have a higher disposable income. I have set an aim to describe theoretically the taxation of income from dependent service in the Norwegian tax system after reform in 2016. Special attention is also dedicated to rights of citizens of the European Economic Area who work in the Kingdom of Norway. Source of information was especially the Norwegian Tax Administration website. In the practical part I have focused on comparing the average tax burden according to OECD methodology in both countries in the current year 2016. The actual calculated results of average tax burden were in addition compared with the average tax burden which were published by the OECD in book called Taxing Wages 2015. Examples also serve as a demonstration of the algorithm for calculating tax in the Czech Republic and the Kingdom of Norway. Calculated results showed that employees, except for one type of household, pay more to the public budget in the Kingdom of Norway than in the Czech Republic. The tax burden of households is significantly affected by child benefit. Households with children have lower average tax burden. Personal income taxes are constructed in each country quite differently. On one hand the Czech tax system prefers tax credits, on the other hand the Norwegian tax system, where is huge redistribution of wealth, prefers deductions.
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The impact of motherhood on retirement benefits
Šatava, Jiří
In our analysis, we have attempted to quantify the negative impact of motherhood and parenthood on women’s retirement benefit amount, which is linked to the impact of motherhood on the mothers’ wages and employment. We have calculated that motherhood and parenthood reduces women’s retirement benefits by an average of several hundred Czech crowns per month. This is caused both by lower employment and lower earnings due to parenthood. However, the average reduction in women’s retirement benefits due to parenthood never exceeds 8 percent, even if the impact of parenthood on women’s career were twice that shown in the data.
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