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Performance recording in Charolais beef herd
Jelínek, Petr ; Toušová, Renata (advisor) ; Petr, Petr (referee)
Summary
In this thesis I dealt with verification of performance of beef cattle Charolais Breed on farm: Chov Charolais spol. s r. o. Slabce. The main objective of my diploma work was to assess the growth abilities of calves Charolais breed from birth till weaning in relation to various factors, for instance: gender, order of calving, number of born calves during one calving, month and year of the birth on the respective farm. The relevant data was assessed for the period of years 2012 - 2015. In this period there was born 324 calves of which 162 bulls, 153 heifers and 9 still born calves. The assessment of calf's growth characteristics was related to the average birthweight, average gain from birth to 120 days, and average weight at the age of 120 and 210 days. For the evaluation of calf's growth characteristics was used data gained from the database of performance testing of beef cattle (KUMP) for the given period. Growth parameters related to selected factors were processed with the use of statistical software SAS 9.3 (SAS 9.3, 2011).
The average weight of young bulls at birth was 33,58 kg and average weight of heifers was 32,99 kg. The average weight of bulls at the age of 120 days was 183,66 kg and the average weight of heifers was 175,58 kg which was demonstrated to be statistically significant (P < 0,01). The average weight of bulls at the age of 210 days was 288,28 kg which is again higher than heifers with average weight of 264,21 kg (P < 0,05). To summarize, there was identified statistically significant difference of the gender influence in behalf of bulls.
After comparison of average weight at birth, at the age of 120 and 210 days separately for twins and an only child, there is obvious and also statistically significant finding (P < 0,01) that the observed twins are usually smaller at birth and their growth abilities are worse than that of only child. The average weight at birth for an only child is about 4,48 kg higher compared to twins. Then the average weight at the age of 120 days for an only child is about 38,68 kg higher than average weight of twings. Finally the average weight at the age of 210 days is about 58,26 kg higher for an only child.
Regarding to the influence of order of calving there was identified no significant effect to both average birth weight and weight at the age of 210 days. The only statistical significance was identified between order of calving and the average weight at the age of 120 days in 1st, 2nd, 5th, 7th, 10th order of calving (P < 0,05). Further I found out that calves in the 1st order of calving have significantly lower average weight from the 1st calving mothers at the age of 120 days than the calves in the 2nd, 5th, 7th, 10th order of calving. The average weight of calves at the age of 120 days is about 9,29 kg lower than weight of calves in the 2nd order of calving. On the other hand the average weight of calves at the age of 120 days in the 5th order of calving is about 18,37 kg higher than weight of calves in the 1st order of calving. Similarly, calves in the 7th order of calving have about 13,63 kg higher weight than calves from the 1st calving mothers. And also calves at the age of 120 days in the 10th order of calving have about 15,78 kg higher weight than calves from the 1st calving mothers.
In respect of influence of year of birth was identified statistically significant different level (P < 0,01) of the average birthweight in year 2013 compared to other years. Similarly there was demonstrated the statistically significant difference (P < 0,01) regarding to the average gain from birth in year 2013 compared to other years. The average birthweight in 2013 was 34,91 kg. The lowest average birthweight of 31,65 kg was observed in 2015. And for instance in 2012 the average birthweight was 32,48 kg which is still about 2,43 kg lower than in 2013. Regarding the evaluation of the average gain from birth till the age of 120 days there was only reported value of 1046,78 g in 2013. The best year regarding the average gain from birth till the age of 120 days was year 2014 which represented value of 1214,37 g.
In the observed breed there took place births predominantly from January till June. Regarding the month of birth there was demonstrated statistically significant difference (P < 0,05) in respect of average birthweight of calves born in May 31,98 kg compared calves born in February 32,55 kg and in March 33,07 kg. Further was identified statistically significant difference regarding the average gain from birth for calves born in June 995,28 g compared to calves born in February 1197,87 g (P < 0,01). Similarly in March was reported value of 1181,18 g (P < 0,05). The last statistically significant difference (P < 0,01) was identified in respect of average weight at the age of 210 days of calves born in May 199,55 kg and in June 201 kg in comparison to calves born in January 282,05 kg, in February 284,65 kg, in March 277,21 kg and in April 277,76 kg. To conclude, based on the statistical analysis, conclusive results and literary sources there had been confirmed hypothesis that internal factors positively affect the growth abilities of calves.
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Evaluation of revitalisation of green vegetation on the square in the town Dobříš
Melšová, Tereza ; Jakubcová, Eva (advisor) ; Jiří, Jiří (referee)
The thesis is focused on the evaluation of the revitalization of green vegetation at the Mirove square in the town Dobris. Revitalization took place in 2012 and its main purpose was to revive and attractiveness of the area. The condition was to preserve the original character of the square.
As part of this thesis is done monitoring of the project with settings the most important points that had an impact on the recovery of the area. Explored is for example the financing of revitalization, architectural competition and management of urban green areas in Dobris.
The main essence of evaluation is analysis of greenem which was performed before starting the revitalization and after its completion. It describes the health condition of trees, their aesthetic value and composition of vegetation, which was solved by the project. Based on the dendrological report is evaluated the management of greenery, which was ensured by the city untill the start of the project.
Described is street furniture and all landscaping which was applied in the renewal of greenery. Included are radical adjustments like felling of selected trees, but also a minor health interventions.
In conclusion there is proposed recommendations for possible adjustments. They are entered in the design of solutions that can be used to improve the project. The recommendations are designed to improve representativeness and functionality of the entire revitalization project in the investigated area.
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Resolving of insolvency of business corporations trough bankruptcy
Marková, Martina ; Civínová, Denisa (advisor) ; Klára, Klára (referee)
The presented thesis tries to introduce the reader to the course of the insolvency proceedings, especially in bankruptcy proceedings. The theoretical part mainly discussed about the meaning and history of this institute, further aspects necessary for the commencement of insolvency proceedings and then there is described in more concise form the additional course up to the decision on the debtors bankruptcy. Subsequently, the author deals with the consequent procedure in cases where the debtors bankruptcy is solved by bankruptcy. Describes the course, focusing primarily on the sale of the debtors property and its subsequent allocation among the creditors until its conclusion, which is the submission of the final report by the insolvency administrator of the court, its subsequent approval and distribution schedule. In the practical part of the thesis the theoretical knowledge mentioned above is applied to the selected insolvency case of business corporation. In this part there are also pointed some potential problems and complexities that arose in this case. There is also described and analyzed the entire insolvency proceedings from filing an insolvency petition to the preparation of the final report by the insolvency administrator, that is the stage where the proceedings took place on the date of submission of this work. Furthermore, the author discusses the development and the number of insolvency proceedings in our country since 2008 when the new legislation of this institute came into force. On the same principle, the author also deals with the analysis of the most common types of obligations of business corporations.
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Authorities work as providers of benefits for people with disabilities in Theory and Practice
Mareš, Sandra ; Borská, Jana (advisor) ; Pavla, Pavla (referee)
The thesis deals with benefits for persons with disabilities, which are granted and paid Labour Offices Czech Republic. The aim of the thesis is detailed analysis of the legislation and the possibility of providing benefits for people with disabilities in the Czech Republic.
The thesis is composed of two parts. The theoretical part deals with legal regulation of benefits for persons with disabilities for extended nationwide. The practical part focuses on the organizational structure of work and statistical data of the frequency and the amount of benefits paid in the Czech Republic. Another part of the work consists of practical case studies that highlight the abilities of people with disabilities obtain basic life skills. The last part of the practical part is made form of a questionnaire, which indicates the high level of participation Labour Office on the life of persons with disabilities. Case reports and surveys focused on clients, the Labour Office of the Czech Republic, Regional branch of the Czech Budejovice, Tabor contact workplace.
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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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Development, management and economy of public-benefit corporations focused on further education of teaching personnel in the Czech Republic
Obajdinová, Monika ; Homolka, Jaroslav (advisor) ; Robert, Robert (referee)
This master´s thesis which is called Development, management and economy of public-benefit corporacions focused on further education of teaching personnel in the Czech Republic, in its theoretical part describes the formation of such organisation, the reasons, goals and the visions, that lead the founder to start up such organisation. Furthermore it describes its functioning and related management, financing and fulfilling the ideas and visions of its founders.
The practical part contains an evaluation and description of the results, which were identified based on the qualitative aspects, data analysis from annual reports and websites of selected governmental organizations from the Liberec Region, the Ustí nad Labem Region and the Central Bohemia Region, and which deal with training and education of teaching staff.
Also, based on the expert examination this thesis describes the achieving of goals of these institutions, their development, management and relations with the founders and also the management of selected state-funded institutions. At the very end, based on the collected data and the results of each survey this thesis designes a possible future development of the state funded institution called Centrum vzdělanosti Libereckého kraje (the Institution of Education of Liberec Region).
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Creation of methodical process of inventory of property and commitments in a selected non-profit organization
Lorencová, Dana ; Štáfek, Pavel (advisor) ; Pavlína, Pavlína (referee)
The diploma thesis follows up a process of inventary in a chosen accountant unit, its found insufficiencies and its consecutive solution. The process of inventary belongs to activities that lead to completion of a closing financial statement of an organization and that is why all the actions and processes must be done with carefulness and accuracy according to law number 563/1991 of law collection about accountancy, which states, according to law of the European union, extent and way of managing the accountancy and all requirements for its conclusivness and conditions for handing it over to a state.
The theoretical part of the thesis is related to defining basic terms of inventory process. The valid law regulations, which are dealing with those issues, are stated there. Individual phases of the whole process, important intern regulations and documents, which are obligatory for every single accountant unit, are also stated in the theoretical part of the thesis. A continuity of the inventory of property and commitments in financial statements and statements is being described there.
The practical part of the thesis involves the process of inventory in a chosen non-profitable accountant unit of the district court in Jičín. In the individual phases of the inventory, when the physical and documentary stock-takings are being done, are found insufficiencies and proposals of their solutions. A complete process of inventory belongs to activities of the chosen accountant unit, on which state´s controlling institutions are focusing in recent years, because the activities involve economy of the state´s essets. A methodic instruction for the processing of inventory of property and commitments for an accountant unit is worked out in the last chapter of the practical part.
By the compilization of the diploma thesis a complete view on an inventory as a whole was given, which is a starting point for completion of a financial statement. While working out the thesis, rocess or system insufficiencies were analysed. These insufficiencies might cause that the accountant unit will not fullfill the § 6 paragraph 3 of law of accountancy, from which the compulsatory duty of inventory of property and commitments according to provision § 29 and § 30 of law of accountancy flows. The audit office can, on the basis of those insufficiences, proclaim that the inventory of property and commitments was not done correctly and can apply a sanction on the accountant unit. After the inventory process the accountant unit is compulsory to make an inventory report that is a substantial document together with financial statements, balance-sheet, profit and loss sheet and attachments to the authorization of the financial statements.
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Audit in system of firm quality
Benk, Petr ; Kala, Štěpán (advisor) ; Jaromír, Jaromír (referee)
The thesis titled Audit in system of firm quality is focused on acquiring basic knowledge and skills associated with the term audit, its definition, defining the principle and necessity in the context of integration into the company's organizational structure. It presents requirements on the auditor itself, the working methods used in the audit activities and claims on the processing of the audit report. Important is also familiarization with the actual quality management system, which is clearly becoming an important tool to obtain a competitive advantage on the market. Due to disagreement with the publication of the monitored entity's trade name, in terms of this thesis the author described the organization as the company D. By analysis of outcomes related to the implementation of internal audit quality management system were identified possible bottlenecks of the auditees. During the reporting period was found that approx. 30% of nonconformities is still repeating from previous audits, it clearly testifies to inefficient solution of measures for eliminating identified nonconformities. Based on these findings was performed an analysis of the causes and effects associated with the occurrence of recurrent nonconformities, where the most important causes are team identified. These causes in terms of importance were identified by Pareto analysis regarding to the process itself (the missing steps, identifying the beginning and the end, the distribution of nonconformities according to the importance, etc.). Subsequently was performed drafting of more efficient process model suitable for effective implementation of audits in system of firm quality. In a use of change management in the organization was the new process model put into practice, including performance of assessment, approval, implementation, verification and validation tasks. The benefit of this thesis is mainly the possible application of the modified process model of audit in system of firm quality, which allows rapid optimization of business processes and procedures.
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Logistic Controlling And Its Role In Business Management
Šimáně, David ; Štůsek, Jaromír (advisor) ; Lenka, Lenka (referee)
The Master´s thesis focus on evaluation of logistics controlling as a support of logistics process in Škoda Auto a.s. and suggests a solution to company´s logistics controlling case study. Firstly the thesis defines theoretical basics such as enterprise management, controlling and its role in company management, tasks of controller or logistician and specifics of logistics controlling. Then it includes the explanation of Make or Buy method which is used in solving the case study. The practical part analyzes particularities of logistics
and its controlling in Škoda Auto. It specifies the main tasks of controlling department of the company especially planning, controlling, analysis of variances, tracking and optimization costs, reporting for the logistics management and other departments. At the end of this section the case study is presented and solved, which is an illustration optimization of logistics costs, which provides logistics controlling. It evaluates practical benefits of logistics controlling within the company´s logistics process and proposes recommendations to increase the efficiency of logistics controlling weaknesses.
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Dog Lyme Disease
Grittnerová, Erika ; Kubík, Štěpán (advisor) ; Vynikalová, Lucie (referee)
Lyme borreliosis is a multi-organ disease caused by spirochetes of the Borrelia burgdorferi sensu lato group. These bacterias are transmitted by ticks of genus Ixodes, in the Czech Republic by Ixodes ricinus. The main reservoirs including the ticks are rodents, insectivores and deers. Lyme disease is the most diagnosed infection transmitted by ticks in the temperate zone of the northern hemisphere. It is supposed that due to climate change in recent years it will appear more often. In the Czech Republic it is reported 3500 to 4000 cases per year in recent years. The greatest risk of infection is in deciduous and mixed forests, dense and tall vegetation and at locations along watercourses. Borrelia gets into the host body with a saliva of the tick and spreads through blood or lymph to target organs such as the nervous system, joints, myocardium, skeletal muscles, eyes and skin. In dogs the lyme disease manifests usually asymptomatically or by non-specific symptoms that can simulate a variety of other diseases. The most common clinical signs are lameness, fever, joint and muscle pains, lethargy, loss of appetite and swollen lymph nodes. Diagnosis of the lyme borreliosis is relatively complicated and it is based on an assessment of clinical signs, epidemiological history and laboratory tests. For detection of borrelia in the organism it is used direct or indirect methods. The most commonly used direct method is a polymerase chain reaction (PCR) that examines the presence of borrelia DNA in a sample. Indirect methods examine the presence of specific antibodies in a blood serum. Combination of ELISA test and Western blot seems to be the most reliable of them. Treatment consist in antibiotic therapy for several weeks. The basis of prevention is early removal of tick and measures to prevent its bite. These measures consist in using various acaricidal preparations. Currently for dogs it is available vaccine that however is not included in the basic vaccination schema.
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