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APPLICATIONS OF PHOTOCATALYTIC NANOMATERIALS, STANDARDIZATION AND OVERVIEW OF TESTING METHODS
Peterka, F. ; Jirkovský, Jaromír ; Sťahel, P. ; Navrátil, Z.
Successful application of photocatalytic nanomaterials in so called light cleaning is strongly dependent on 1 development of photocatalytic material of new generation to have performance at least one order higher than materials already utilized, 2 development of testing methods as ISO and CEN standards to prove photocatalytic function in broad application field and to support the advertise function. These issues belong to the main objectives of the European COST 540 project "Photocatalytic technologies and novel nanosurfaces materials critical issues", which is understood as European platform to group the existing European teams focusing on the development of photocatalytic nanomaterials and standard photoactivity testing methods In this contribution, overview of state of art of application field and testing methods will be given Information about recently developed new composite photocatalyst material will also be mentioned, but from the point of standard testing.
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The comparison of large Czech banks' profits for the financial years 2008 - 2009
Bažanovský, Lukáš ; Dvořák, Petr (advisor)
The bachelor thesis deals with an analysis of the income statement and its particular cost and income components. It compares three large Czech banks during last two years. The time period was chosen because a few problems connected with a financial life of those financial institutions appeared. The basic aim is to reveal fundamental impacts of the financial and the economic crisis on banks' profit and loss accounts. The comparison of crisis-stricken income statements is made as well as the effects of negative events and circumstances are examined. The thesis also focuses on changes in a structure and a volume of profits and expenses that has been caused by the world market turmoil and a slowdown of local economy.
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Measurement and evaluation of economic efficiency of investments in informatics
Koumar, Vít ; Maryška, Miloš (advisor) ; Exnarová, Anna (referee)
This work discusses the possibilities of evaluating economic efficiency of investments in information systems and information and communication technologies (IS/ICT). The goal is to summarize the theme beginning from general measurement of informatics, continuing with the detailed description of costs and benefits of IS/ICT and ending with the research of methods used for economic efficiency evaluating. Nevertheless such analysis is not an easy task in the field of information systems and technologies. It is quite difficult to specify the benefits directly generated by an IS/ICT investment project or it does not even have to have a sense in some cases. An investment does not necessarily have to make profit directly (and it is a frequent phenomenon in IT environment). In such cases, we usually do not seek the accounting profit. We would most likely prefer to know all the desired (or measured in past) benefits that we could consequently convert to financial units (more or less accurately). By contrast, accounting costs are generated by every investment project without an exception and to identify them is not a severe task, but difficult part is to unambiguously assign all costs to their source investment project. This work's goal is to explore the possibilities of dealing with such issues. The first part contains an introduction to the matters of the measurement in enterprise informatics. Important terminology and the process of measuring enterprise informatics according to international standards ISO / IEC is discussed too. The second part is to describe the issues of costs and benefits of enterprise informatics and its investments. There are discussed the most important classifications and techniques used for cost calculations. The chapter on the benefits of informatics is mainly focused on division of benefits, the basic rules of the benefits metric model creation and the key business metrics, which are used for the expression of benefits of enterprise informatics most frequently. The third part describes the methods used in practice for evaluation of economic efficiency using the values of costs and benefits identified in the second part. The final chapter then uses some of these methods for the solution of two case studies from the author's practice described in the final charter. The thesis provides a comprehensive guide to assess an investment in enterprise informatics in terms of its economic efficiency and thus can serve as a basis for rational decisions on investment projects of enterprise informatics. The main contribution of this work is to summarize the topic and as well the practical calculations in the case studies which will help company executives make simpler and more rational decisions.
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Analysis of the Accounting and Tax Cost
Jančurová, Hana ; Kozlová, Taťána (advisor) ; Jančurová, Hana (referee)
Bachelor thesis deals with the tax and accounting costs. The thesis is divided into two parts - theoretical and practical. In the theoretical part costs are described, classified and their principles of accounting and impact on financial statements are also mentioned -- such as balance sheet, profit, loss statement and supplements to financial statements. The practical part is the mirror image of the theoretical part, but it is more focused on the practical aspect. It is an analysis of accounting and tax costs in a particular company with real data. The above analysis shows how the company divides the costs, at what cost accounts it charges, what costs are tax deductible and which ones are the non-deductible. Comparison of costs was carried out by cost categories in 2008 and 2009, and also the ratio of tax-deductible and non-deductible expenses for this period. The output of this work is a newly compiled chart of accounts.
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Spatial survey of cost of european companies in 2006
Chrástek, Michal ; Marek, Petr (advisor) ; Makovec, Martin (referee)
The content of this thesis is an investigation of selected companies from the European Union, with an emphasis on the Czech Republic in terms of indicators of incremental costs, total costs, labor productivity and average passenger load per worker. Thesis is focused exclusively on the company's primary and secondary sector. Data on individual companies, I draw from the Amadeus database. Ratios are calculated from data in 2006. The highest total cost, I noticed in Italy, Germany and Portugal. In contrast, the smallest recorded in Estonia, the Netherlands and Denmark. For labor productivity and average passenger load per worker based on the maximum value for the Netherlands, Denmark and Belgium. In contrast, with values not too proud in Bulgaria, Romania and Estonia. Czech Republic in most indicators fluctuated slightly below average among the selected European countries.
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Cost and break-even analysis of bored tunnel of Metrostav a.s.
Hadravová, Marcela ; Klečka, Jiří (advisor) ; Uhlíř, Jan (referee)
The bachelor thesis discusses cost analysis, cost functions, revenues and profit, the break-even analysis and related decision problems. The topic of this study is important to every manufacturing company. The general theoretical basis subsequently tend to concrete problem-solving, including calculations, graphic representations and verbal explanations. The theoretical part of this work presents potential approaches to the description of basic economic values and examines correlations of these values. Problems described in theoretical part are applicated on a project currently executed by public limited company Metrostav, it is a tunnel construction known as ,,Construction 0079 Špejchar -- Pelc -- Tyrolka -- bored tunnels". There have to be made some important decisions about the basic time, technological and other variables before calculations. Determination of variable and fixed costs is based on the Classificational Analysis, necessary information about costs are included in cost calculations. Revenues are calculated from the investment budget for the tunnel project. Break -- even point is calculated for the three geological categories of rock, which differ with dificulties of boring. The thesis is focused also on various types of decision problems such as number of running metres, that is necessary to bore to achieve required profitability or determination of profit and profitability achieved by the target monthly performance in particular geological boring categories. The calculated outputs are summarized and compared, the conclusions and recommendations for a further use of the outputs in the whole process of tunnel boring are described. The procedures used for the calculation of the break--even point and making decisions about related problems can be generalised and used in similar tunnel projects, or more precisely in all line construction projects carried out by the Metrostav.
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