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Comparison of trucks of selected power range
Effenberk, Jan ; Šařec, Petr (advisor) ; Balada, Ivo (referee)
The main purpose of this bachelor thesis is to compare semitrailer trucks made by major European manufacturers. Maximum engine power of compared vehicles is limited to 340 kW. Secondary aim of this thesis is provision of theoretical knowledge of key mechanisms and issues of modern trucks. The thesis is devided into two main parts. The first one includes history and development of road transport and trucks. Basic technical terms and legislation are described there as well. Following chapters are dedicated to brief characteristic of mechanisms and their types. The second part of this thesis focuses on truck comparison according to selected parameters using chosen method of multi-criteria analysis. The thesis is concluded with results evaluation, ranking of each truck and discussion about certain issues.
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Characteristics important for ensuring of sustainable and development of dairy cattle herds breeding
Lelek, Jaroslav ; Stádník, Luděk (advisor) ; Petr, Petr (referee)
The aim of this dissertation was to assess the influence of characteristics important for
ensuring of sustainable and development of dairy cattle herds breeding. The data investigated
describe approximately 5138 dairy cows in period of four years in selected farming´s of dairy
cattle in district of Jičín. There were these indicators of reproduction processed: conception
rate after first insemination, conception rate after all inseminations, interval of insemination,
index of insemination, service period and meantime; the data were collected from seven
stables of Bohemian Spotted cattle and from seven stables of Holstein cattle. The longevity
was investigated from the number of dairy cows at respective lactation of both investigated
breeds and from the average lactation in respective years. The results of investigation prove
that the average percentage representation of dairy cow at respective lactation between
2012-2015 ranged 33,4 % at first lactation, and 24,68 % at second lactation, and 18,13 %
at third lactation, and 11,48 % at fourth lactation, and 6,53 % at fifth lactation, and 3,32 %
at sixth lactation, and 2,36 % at seventh and more lactations.
The evident data from comparison prove, that till third lactation there is higher percentage
representation of Holstein cattle and from third lactation there are more cows of Bohemian
Spotted cattle, and also the average reached lactation confirms this the value of 2,75 lactation
for Bohemian Spotted cattle and the value of 2,3 lactation for Holstein cattle. The influence of
breed on the average length of lactation was quite weak. The results of rating indicators of
reproduction also have not proven any statistically important difference between both types of
cattle as concerns values reached by each cattle, but the original Bohemian Spotted cattle
reached better results in all indicators, and thus it is probably more suitable for the area of
district Jičín.
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Strategic Business Management
Qubaiová, Jana ; Štůsek, Jaromír (advisor) ; Zdeněk, Zdeněk (referee)
This thesis deals with the strategic management of a small business P, a laundry firm, which provides washing and dry cleaning services for a diverse range of customers in its surrounding area.
The aim of this study is to propose a new strategy for the company that fulfills its vision for the necessary upgrading of obsolete technologies, along with the expansion of business capacity, while maintaining respect for the environment.
This research presents the theoretical background of strategic management, describes its structure as well as the frequently used analytical methods.
The practical part presents an analysis of the chosen company using the chosen methods, while the results showcase the most suitable variant for a new strategy based on the drawn synthesis. The new proposal represents a reorganization of the firm through obtaining a large capacity washing tunnel whose technology reduces water consumption significantly, and reduces the energy consumption overall.
In response to the challenge of using modern methods, the Blue Ocean Strategy was evaluated as a possible technique.
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Labour costs and benefits in the selected company
Kunová, Martina ; Šišková, Jitka (advisor) ; Helena, Helena (referee)
The thesis titled is focused on the issues of wage costs and employee benefits.
Literary research of the thesis defines basic terms, which are related to labor costs and employee benefits. Within the scope of the term wage costs, the core meaning of wages is captured, both in terms of wages of the employees, as well as in terms of the employer. Wages, salaries and bonuses are the basic evaluation of the workload of each employee of the given company.
A payroll system is created within each company, in which the basic ranges of the labor costs for the whole hierarchy of employees is determined. Each employee has his position and job description and these two principles are correctly evaluated. Firm rules are set for the calculation of net earnings, which are determined by a costing calculation and the percentage rate of the social insurance, health insurance and advances on income tax of individuals from employment.
Other possibilities of eligible employees beyond basic gross salary are employee benefits. This is a form of employee motivation in every society. Not only are they of great importance for employees, they are also an appropriate component of tax optimization from the perspective of the employer. In terms of the law on income tax, employee benefits are divided into three groups according to their impact on the tax and contribution advantages. Companies can then use these tax savings for their further development, or alternatively, for the expansion of the provision of employee benefits in society.
The practical part of the thesis is based on the literature search. First, it focuses on the analysis of payroll costs for the period from 2004 to 2014. The calculation of wages is done for three different income groups of employees in the selected organization. It monitors the evolution of net wages and payments of taxes on income of individuals from employment during the reporting period. There are various recognized methods of calculation of wages according to individual changes of the law during the reporting period.
The next step in the practical part of the thesis describes the system of employee benefits in the selected organization. Part of my own work is a survey among the employees of the company on this issue. The obtained data are analyzed and processed into clear graphs. The acquired results are the basis for the creation of proposals and recommendations for changes in the provision of employee benefits for the selected organization.
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Evaluation of growth and fertility in chosen columnar apple-tree varieties
Brázdová, Ludmila ; Zíka, Lukáš (advisor) ; Súkeníková, Tereza (referee)
This paper deals with the evaluation of growth and fertility in selected apple varieties. I will discuss the range of columnar apple trees, which represent a further step in the development of growing shapes. Eleven different varieties grafted onto two different rootstocks was assessed. Planting was establish in the spring of 2013, the clamp 3 x 0,8 m. The trees were planted as a two-year vaccinees.
The aim of the study was to evaluate and compare the increase in trunk diameter, the intensity of growth and yield of selected columnar apple varieties, before and after the end of their vegetation. It was necessary to evaluate the cross-sectional area strain in (cm2), increase in cross-sectional area strain in (cm2), average fruit weight (g), crown height (m), absolute yield (kg) per tree, specific yield on (cm2) cross-sectional area, yield (kg) on increase in area strain, area yield (t / ha) and specific yield on the crown height (kg / m).
In the theoretical part I will deal with the history of apple growing and growing development of various shapes, characteristics of apple trees, their significance and composition. Further I will discuss demands on the growing the apple tree and its treating. At the same time I will mention the major diseases and pests. At the end of this part I will describe harvesting methods and proper storage.
The practical part is focused on the experiment itself and its subsequent evaluation. I will mention the location and characteristics of the habitat where the apple tree grew. I will describe specific columnar varieties and rootstocks used. I will characterize the specific location of the varieties grown and the activities that were implemented during the evaluation period of the experiment.
In conclusion, the results have been evaluated, to which I arrived during the entire measurements. This part contains the observed values displayed in two tables. For a better overview of the data obtained and the results they are displayed graphically. At the end there is a complete summary of the whole work.
For the most of the results it has been proved that a base affects the intensity of growth and yield. The biggest growth area strain (cm2) had a variety 'Cumulus' on rootstock M 26, but on the rootstock M 9 the increase was significantly lower. When assessing absolute yield the highest values were observed in a variety 'Red Spring' on rootstock M 26, followed by the yield of variety 'Slendera' on rootstock M 26. The lowest yield was observed in cultivar 'Cumulus' on M 9. In these cases, we can confirm the influence of rootstock of variety. When evaluating the specific yield on increase strain the highest yield was at varieties 'Red Spring' on M 26, followed by a variety 'Slendera', where the yield was greater on the rootstock M 9. Here it is impossible to unequivocally confirm that the rootstock M 26 has a higher yield than the rootstock M 9.
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Financial administration - registration procedure
Reková, Lucie ; Hájková, Ivana (advisor) ; Vladimír, Vladimír (referee)
Financial administration of the Czech Republic is established by Act no. 456/2011 code., about Financial administration of the Czech Republic, where there is further defined the status and competence of the institute, which relate to tax administration and execution of a wide range of other agendas. Financial administration consists of a system of financial administration bodies, which are subordinated to the Ministry of Finance. Tax office is a government department which provides efficient collection of taxes.
Registration procedure mainly focuses on new start-ups, mostly registered tax payers. It is an activity that concentrates basic information about taxpayers. Principal operations are
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concentrated on the preregistration activities to value added tax.
The most important entity involved in tax administration by extension in the financial administration is the state represented by the tax office and the relevant departments and on the other side by the taxpayer.
Registration department is mainly governed by the Tax Code, the Law on Income Tax, Law on Value Added Tax and the Law on Road Tax etc.. At the same time, however,it must accept the decrees, regulations and methodology issued by the General Financial Directorate.
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Postproject analysis of Golf course Beroun
Helebrantová, Renata ; Martiš, Miroslav (advisor) ; Vlastimil, Vlastimil (referee)
The thesis deals with the issue of post-project analysis within the EIA process. Post-project analysis is one of the most important stages of the EIA process, which allows us to consider the process for good and closed. Evaluates the status of the project and whether its effects correspond to the effects of the expected range and have been complied with measures to mitigate the adverse impacts of the project on the environment. This paper aims to describe the EIA process, including poprojektového evaluating impacts on the golf course Beroun and evaluate to what extent it affects the environment. In the practical part post-project analysis Beroun golf course through the analysis of EIA documentation with evaluation of the effectiveness of implemented measures. To achieve the objective of this work was important to select appropriate indicators for determining post-implementation controls predictions with the actual situation and on the basis of the experience gained and the collected data to develop recommendations for handling post-project analysis similar plans.
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Antibacterial effect of plant oils containing medium-chain fatty acids
Laloučková, Klára ; Skřivanová, Eva (advisor) ; Rondevaldová, Johana (referee)
This diploma thesis focuses on antibacterial effect of plant oils containing medium-chain fatty acids (MCFA). The minimum inhibitory concentration (MIC) of eight chosen plant oils was defined as the mode of the lowest concentrations that were able to reduce the bacterial growth of 13 pathogenic and 6 beneficial intestinal strains of bacteria by 80 %. Coconut (Cocos nucifera), palm, red palm and palm kernel (Elaeis guineensis), Cuphea (C. lanceolata and C. ignea), babassu (Attalea speciosa, syn. Orbignya speciosa), tucuma (Astrocaryum vulgare), and muru-muru (Astrocaryum murumuru) oils were selected. Their antibacterial activity was tested towards following bacteria: Bifidobacterium animalis, B. longum, Campylobacter jejuni, Clostridium perfringens, Enterococcus cecorum, Escherichia coli, Lactobacillus acidophilus, L. fermentum, Listeria monocytogenes, Salmonella enteritidis, S. infantis, S. typhimurium and Staphylococcus aureus. To identify the fatty acids composition of tested oils a gas chromatography was used. Consequently, the MIC of each oil towards all the bacteria was determined by a broth-microdilution test in 96-well microtitration plates. The essentiality of cleavage of selected oils by lipase was observed, in order to activate their antibacterial effect. None of the tested oils exhibited any potential to inhibit the growth of Gramnegative bacterial strains even after cleavage. Furthermore palm and palm red oil did not exhibit any antibacterial action towards any of the tested bacterial strains. The strongest antibacterial activity was observed in tucuma oil, that inhibited C. perfringens by MIC=0.14 mg/ml. Other oils inhibited the growth of C. perfringens in concentrations from 0.25 to 4.5 mg/ml. The growth of E. cecorum was inhibited by coconut, babassu, Cuphea, palm kernel, muru-muru and tucuma oil in MIC range between 1.12 - 4.5 mg/ml. The only compound active against L. monocytogenes was Cuphea oil (MIC 1.12 mg/ml). Oils that were able to inhibit the growth of S. aureus strain showed MIC from 0.56 to 2.25 mg/ml (coconut, babassu, Cuphea, palm kernel, muru-muru and tucuma oil). Undetected susceptibility of B. animalis, B. longum, L. acidophilus and L. fermentum bacterial strains to tested oils was evaluated as a positive effect. According to the foregoing statements, it can be concluded that the plant oils containing MCFA show antibacterial effect towards Grampositive strains of bacteria after their cleavage by lipase. No showed influence to beneficial intestinal microflora can be a big advantage.
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Changes to the contents of proline and relative electrolyte leakage of the selected genotypes of poppies depending on the influence by low temperature
Kudrna, Jiří ; Hnilička, František (advisor) ; Orsák, Matyáš (referee)
The object of this thesis is to study the effect of low temperatures, proline content and relative elektrolyte leakage in a selected range of varieties of opium poppy.
Experiment included 18 poppy varieties with different contents of morphine. Poppy seeds for this experiment were provided by GB Oseva Pro s r.o., o.z.VÚO Opava a Český mák s.r.o.
Poppy seeds were sown in containers of a size of 7,5x7,5 cm. Used cultivation medium is mixture of garden substrate A with quartz sand in a ratio of 2: 1. Plants were grown under controlled conditions in grow chamber Conviron E8. Before starting the experiment, the temperature was at 10 ° C during day and 5 ° C over night. Light cycle was 13 hours light and 11 hours darkness. The maximum value of irradiance was 800 micromol. The experiment was initiated in phase of rosette develoment. At this developmental stage were the plants exposed to frost temperatures (-5 ° C) over night and chill temperatures (10 ° C) duringthe day. After a week the plants were regenerated for 1 week at 5 ° C over night and 10 C during the day.
All tested plants were in two day intervals measured of proline concentration after exposure to low temperature stress. At the same intervals as proline, were measured the values of relative elektrolyte leakage (Rel%).The obtained results show that the influence of low temperature causes increase of proline level. Control winter-crop variety Zeno exhibited the high kontent of proline (693.33 microg.g -1) in comparison with the spring poppy varieties. After regeneration were afected varieties Lazur, Opal, Buddha, Korneuburger Weisser, Aplaus, Major, Sokol, Zeno reduced the content of proline under the influence of higher temperatures. On the other hand the varieties Ofeus, Tatranský, Opex, Orbis, Maraton, Florián, Marianne and Albin were reversed with an increase of proline level. Proline concentration levels were constant and unchanged in case of varietes Postomi and Akvarel. Values of relative elektrolyte leakage were increased proportionately with length of exposure to low temperatures on the tested plants. The lowest value of membrane damage was after exposure to low temperatures observed in case of variety Zeno (23.53%). In the case of spring varieties was lowest membráně damage estimated in a variety Korneuburger Weisser (44.88%), while the highest was in the variety Orfeus (53.15%). It demonstrated the different responses of individual poppy varieties at low temperature. Most sensitive to low temperature were varieties Orfeus, Postomi, Akvarel, Orbis, Sokol and Marianne. As less sensitive to stress caused by low temperature seems to be spring varieties Opex, Buddha, Korneuburger Weisser, Albín.
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Financial statements in selected business corporation
Liška, Ondřej ; Seidl, Ladislav (advisor) ; Hana, Hana (referee)
Diploma thesis is focused on the analysis and evaluation of financial statements compilation in the company Sellier & Bellot, a.s which produces a wide range of pistol, rifle, and shotgun ammunition for hunting and sports. Theoretical part describes basic literature that compilation of financial statements focuses on and all activities which take place before closing of ledgers. Particular parts explain a process of inventory, methods of assets value reduction, reserves, exchange rate differences, calculation of due and deferred tax and closing of accounts books. The theoretical part also describes all parts of financial reports. The analytical part firstly presents the company Sellier & Bellot and secondly analyse a process of the financial statements compilation. The following part of the thesis continues with an evaluation of a process and proposes provisions for a reduction of risks from the incidental failings.
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