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Zásoby a srovnání úpravy ČR a IFRS
Sirotková, Jana ; Bokšová, Jiřina (advisor)
Práce je zaměřená na charakteristiku zásob, co vše se mezi zásoby řadí, jaké oceňovací základny se používají, např. FIFO, LIFO, aritmetický průměr. Jak mohou být zásoby v účetnictví evidovány a vedeny a jaká jsou specifika zásob vlastní výroby. Poté práce porovnává způsob účtování zásob podle české legislativy a podle IAS/IFRS, kde charakterizuje některé odlišnosti.
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"Stay elsewhere" or international mobility percieved by experienced actors
Voldánová, Iva ; Šmídová, Olga (advisor) ; Vodáková, Alena (referee)
The aim of the thesis was to identify how the actors (young Europeans) perceive travelling, more specifically staying abroad organised/establish by an institution, and what are attributes assigned. Therefore, an analysis of these actors' responses is applied. For the first, influences and aspects of the actors' departure abroad viewed by themselves as significant were focused on. The assumptions is that their experience is caused by their capacity / tendency to leave, which is based on their biographic preconditions, especially by the family and by "similar reference groups". Other factors affecting are privileged European origin, language and institutions. Later, specifics of staying elsewhere, which affects the life trajectories of the actors were dealt with. The actors assess travelling, its main sense and the value of their active approach that enables that. The analytical part concludes that this way of acting is in compliance with searching for themselves related to typical absence of identity at the post-modern period. The motivation for travelling is travelling itself; the motivation is becoming. Based on the above findings and analysis, the main traces of the a "staying abroad concept" have been stressed out. In this point of view the staying abroad should be perceived as a certain form of...
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Designing of a hot water heater
Zdražil, Pavel ; Frömel, Zdeněk (referee) ; Baláš, Marek (advisor)
This thesis processes design of hot water heater. It was done thermal, hydraulic and basic strength calculations in the work and from their outcomes was set up a design of heat exchanger, which was afterwards modelled and drawn. In the beginning of the work is reader introduced to heat exchanger types and characteristics and also to its thermal processes. Then the work continues with thermal design of the heat exchanger, where the most important outcome is heat transfer surface with other geometric parameters, followed by hydraulic design, where pressure loss on water side was calculated. The calculations are finished up by basic strength design, calculating thickness of shell and tube walls. The thesis is ended with evaluation of computed design and description of its basic features.
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Risk Measures
Ďurišová, Slavka ; Zichová, Jitka (referee) ; Hurt, Jan (advisor)
The main topic of the thesis is to study different measures of risk. It is mentioned here fundamental approach to calculation these risks. At the begining is defined financial risk and its types. Risk measurements are discussed in the next chapter. As first, it is mentioned duration and its diferent types: Macaulay duration, modified duration, and dollar duration and related deals convexity. Then the thesis deals about measure of return and volatility, method VaR and its fundamental approach to calculation: parametric method, historical simulation, and Monte Carlo. Following methods are CVaR and stress testing. Thesis ends with risks ordering and numerical example.
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Reduction of pain in selected diagnostic and nursing performances based on best practices in the care of the newborns
BÍLKOVÁ, Simona
This thesis deals with neonatal pain and possibility of its reduction during three most painful interventions, to which newborns are exposed. The interventions were selected based on the study of literature, among them belongs collection of capillary blood for screening of newborns, insertion and removal of a gastric tube and airway suctioning of the newborn. Pain has protective reasons as it shall protect us from harming tissues. But sometimes it is necessary to cause pain for the purpose of performing a diagnostic or medical treatment. But there are some ways how to reduce pain at newborns. The theoretical part describes the basic facts about pain, its origin and transfer, importance and types of pain. This thesis also describes the specifics of fetus nervous system maturation during pregnancy. Furthermore, it mentions evaluation of pain manifestation and ways of treating it. Another sub-chapter contains a description of selected medical treatments and ways of palliating pain during their implementation. The last section is dedicated to clinical recommended procedures. The practical part of the work was carried out in four neonatal intensive care units. There were intentionally selected three respondents in each unit, with whom were led guided interviews which are recorded in chapter 4.2. Results of interviews with each respondent are summarized in transparent tables. This thesis had three objectives. The first objective was to compare the method of implementation of selected painful procedures at newborns in theory and practice. We wanted to know whether nursing procedures carried out in selected neonatal units correspond with procedures described in literature. By questioning and observation was found out that some respondents did not follow recommendations. The differences are described in chapter "Results and discussion". The second objective was to determine whether nurses at selected wards have selected performance standards and whether they are also interested in latest procedures of palliating pain at newborns. All respondents stated that performance standards are selected, but not all are prescribed only for newborns. Almost all respondents (except one) have stated that they were interested in new ways of reducing pain, but not all methods are listed in the standards. The third objective was to determine whether nurses abide selected nursing care standards and whether they employ their most recent knowledge about neonatal pain reduction in practice. By observiation was not found non-observance of standards, but also was not found implementation of new procedure knowledge that respondents stated in an interview. At the same time the respondents (except two) reported that there was no need to change the standards at selected performances. The outcome of this work is a new standard for each performance which was dealt with in this thesis. Standards were created eventhough the respondents stated that there was no need to change them. It is necessary to verify new standards in practice.
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Determination of floodplain in Kyjovka river at km 71 to km 74
Kašpar, Tomáš ; Roušar,, Ladislav (referee) ; Zachoval, Zbyněk (advisor)
The diploma thesis discusses the current status of watercourse Kyjovka and a proposal for appropriate protection measures of the territory. The selected section starts at river-km 71,338 and ends at river-km 74,443. The selected part of the watercourse runs through the town of Koryčany. This thesis examines the selected section of Kyjovka split into two subsections. That allows for detailed presentation of several proposed appropriate measures to be applied at critical spots in the selected subsections. The calculation of the watercourse model and its capacity with the water level progresses for selected N(y.o.) flow rates were processed in HEC-RAS5.0.1. program. Proposed flood protection measures are incorporated in the drawings.
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The Process of Investment Calculations at Bosch Diesel, Ltd
Konířová, Eva ; Kozáková, Petra (advisor) ; Stejskalová, Irena (referee)
The aim of this diploma thesis is to characterize the process of investment calculations at Bosch Diesel company and to compare Bosch Diesel s effectiveness of investment evaluation methodology with the methodology recommended in teaching literature. The thesis is divided into two parts. The theoretical part defines various methods for evaluation of investments. It also deals with estimation of cash flow of an investment, calculation of a discount rate and risk analysis. The practical part illustrates the process of investment calculations at Bosch Diesel company by the means of the real investment in production of CP4 pumps. According to the found deviations the investment calculation of this project is recalculated. In the conclusion there are proposals for how the investment process of the company could be improved.
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Verification of model calculations for the Kaplan turbine design
Polák, M. ; Polák, Václav ; Hudousková, M.
In order to design a water turbine, the Theory of the Physical Similarity of Hydraulic Machines is used in technical practice. This principle has been known and used by manufacturers of turbines and pumps, but is not available to general public. This paper describes author's calculation program for turbine design that is well accessible to the widest possible range of users of mainly small hydropower sources. Based on the given hydraulic potential (water head and flowrate), the program determines the most suitable turbine type and calculates its main geometric parameters. In addition to numerical results, the program is also endowed with graphic output which renders in true scale hydraulic profiles of rotor blades and guide blades as well as the hydraulic profile of a spiral casing. The process of the Kaplan turbine design is used as an example in this paper. The comparisons of the calculated results with the verified standard 4-K-69 Kaplan turbine confirm the compliance of numerical results with reality.
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The Fruit Beers Popularity in the Czech Republic
Balaštík, Milan ; Maier, Tomáš (advisor) ; Lukáš, Lukáš (referee)
The main topic of this thesis is the popularity of fruit beers in the Czech Republic. It describes a generic distribution of fruit beers, both abroad and in our country. Shows an overview of large and small manufacturers in this category in the domestic market. It focuses on the current situation flavored beer on domestic and foreign markets, according to the latest data. Based on the survey are analyzed consumer preferences in the domestic market. They are then formulated breweries general recommendations arising from the outcomes of the survey. Subsequently, using basic statistical methods detected significant correlation between the consumption of flavored beers and gender and between consumption and age of respondents. If so, then it determines the strength of this dependence. It was found that while significant correlation was demonstrated in sex exists between consumption and age of the respondents. The strength of this dependence was assessed as moderate. It was finally drafted forecast consumption of mixed drinks based on beer in the Czech Republic. The analyzed time series contained the actual annual data maintained by the Czech Beer and Malt Association from 2012 to 2015. The forecast was calculated for the next two years. It was found that consumption of mixed drinks based on beer in the future will continue to decline.
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Financial analysis of AgroRašelina s. r. o.
Plašil, Radek ; Dvořáková, Dana (advisor)
These papers are not focused on agriculture as a whole. The highlight is the branch of agriculture where the choosen enterprise belongs. The target is to find out the financial situation conditions and causes of the business situation and evaluation of its efficiency. The first part concentates on agronomy in general. It summarizes facts about agriculture and differences to other industries of economy. Then it introduces the structure of this economy branch in the Czech Republic and the tendentions in the development. The following part specializes on introduction of the financial analysis and basic information for financial analysis of AgroRaselina. This part is very considerable. Its main focus is the presentation of the most important financial indicators and their predicative abilities because they are influenced by differences to other branches. The last part is the financial analysis, which is the main topic of the papers. We calculate the indicators from the second part. The outcome is the financial situation, warnings and recommendation based on obtained information.
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