|
Economic analysis of selected company
Kupka, Ladislav ; Mach, Jiří (advisor) ; Kateřina, Kateřina (referee)
The subject of this Thesis is the financial analyses of the Housing Association Rozvoj Sokolov. The Thesis describes in the detail the general concept of financial analyses preparation, different types of financial statements and its content and various analytical tools.
The Thesis includes a Methodical part and a Housing Association financial analyses part. The Methodical part describes various methods of analytical indicator calculations, its comparison and evaluation. The financial analyses of the Housing association is using the methodology described in the first part of the Thesis. The Industry Benchmark includes the comparison of key indicators to samples of another three housing associations from different cities Cheb, Olomouc and Prague. The Analyses includes also some accounting methods of the Company and its changes during the years and various operational issues of the housing industry.
The result of the financial Analyses of the Housing Association Rozvoj Sokolov is the conclusion that the Association is in a good economical shape and does not face any fatal issues. However, current finacial market with low deposits and bond rates can result to reduction of the key revenue stream and management should focus on this issue. Also, the increasing value of short term receivables might result to a reduction of the Companies working Capital.
|
|
Effect of equilibration and freezing parameters on bull sperm motility after thawing
Beránková, Monika ; Stádník, Luděk (advisor) ; Zuzana, Zuzana (referee)
The hypothesis assume the existence differences in bulls spermatozoa viability after thawing, characterized by higher values of motility and higher proportion of live spermatozoa, in case of prolonged equilibration and lower temperature freezing gradient. The aim of this thesis was to find the influence of different equilibration and freezing curve conditions to on spermatozoa viability after thawing. The theoretical part of the thesis summarizes available information about the bulls semen parameters, methods for its evaluation and especially the processing and long-term preservation.
Within the case study part of the thesis, during the years 2013-2015 the semen of the pre-selected group of 5 breeding bulls was being collected at the Sires insemination center. The group was uniform as to age, breed and housing and treatment conditions. After initial assessment the collected semen was divided into parts, which were then processed in different wals. A part of straws was processed by standard protocol, the other part was processed using different length of equilibration and freezing curve.
First part of the straws was equilibrated in a standard protocol for 120 minutes; subsequently half of the equilibrated straws was standardly frozen by the Direct Freezing method based on 3-phase freezing curve while the other half was frozen using the different 2-phase freezing curve. Second part of the straws was initially equilibrated for 240 minutes with the subsequent freezing, similarly as in the previous case, used 3-phase and 2-phase freezing curve. Frozen straws were then stored in liquid nitrogen container at -196 °C.
Spermatozoa motility was evaluated using CASA. The semen was further evaluated on the proportion of live and dead spermatozoa, using coloration of Eosin and Nigrosine, and on the sensitivity of the spermatozoa membranes, using HOS test, which detects the reaction of spermatozoa tail membrane to hypoosmotic conditions.
The obtained results indicated higher progressive spermatozoa motility (+5.57 %) and higher percentage of live spermatozoa (+4.47 %) following the application of the prolonged equilibration (240 min). When applying the length of equilibration 240 minutes, the values of total spermatozoa motility and HOS test were higher as well, though the differences were not statistically significant. When evaluate the effect of using different freezing curves on the parameters of the spermatozoa after thawing, higher values (average + 1.6 %) at almost all of these parameters using 3-phase freezing curve were found, the diferrences were not statistically significant.
Statistically significant differences among the bulls (P < 0.01) were found in total as well as progressive spermatozoa motility, in the proportion of living spermatozoa and in value of the HOS test - the individuality among the bulls is therefore evident. While evaluating the characteristics of spermatozoa movement by CASA, statistically significant differences among the bulls were confirmed at VCL, VSL, VAP, LIN, STR, WOB (P < 0.01), also between the diferrent length of equilibration (P < 0.01), but were not statistically significant when using diferrent freezing curves.
|
|
Business plan for a selected company
Šimera, David ; Kala, Václav (advisor) ; Huml, Jan (referee)
Topic of my Bachelor thesis is creation of business project for selected company.
The company is real and is called Bário s.r.o. The goal of this thesis is to analyze gathered
data and then prepare business plan for this company.
In first theoretical part are explained terms connected to entrepreneurship
as well as methods of financial and situational analysis.
In second part of this thesis are the theoretical methods, previously explained, applied
to the business. Thanks to these methods is created SWOT analysis. Thanks
to the SWOT analysis strategies can be prepared. These strategies are then consulted with
the business management and as a result business plan is created.
|
|
The Analysis of the impact of varieties and seed treatment on selected parameter seeds of poppy (Papaver somniferum L.)
Míča, Luděk ; Kuchtová, Perla (advisor) ; Miroslava, Miroslava (referee)
Czech Republic is one of the world's leading producers of the poppy seeds. Concerning the growing field area of poppy, the Czech Republic is lead producer of the poppy seeds at the international level (Vašák, 2010; Cihlář, 2012).
Poppy seed is very sensitive on many internal and external factors during cultivation, especially in the beginning of germination and emergence. At present, there are not registered preparations available for seed dressing for poppy seed in the Czech Republic (Prokinová, 2006). However, there has been done many experiments based on testing of natural substances (eg. humates and plant extracts), microorganisms and especially the application of soil fungi in seed treatment recently
The aim of this study is to evaluate the effect of selected regional varieties of poppy cultivation and seed treatment to yield parameters of poppy seed both individually and in combination,. For the thesis was essential to describe the suitability of varieties for growing in organic and integrated agriculture in relation to the efficiency of production. Evaluation of the seed quality of the varieties was carried out in the field as well as under laboratory conditions. Before sowing, seeds were treated by preparations Gliorex and TS Osivo, untreated variant has been used as a control.
During plant cultivation were monitored shape of the plants, the degree of infestation, weed control and other treatments based on natural substances. Neem-Azal was used as the pest regulator. The second variant was treated by foliar application of TS Květa.
Seeds harvested from variants of our trial were tested under laboratory conditions for comparison of differences between varieties. The tests also revealed the seed infestation and what percentage of the seed is viable. The last evaluation was carried out on the basis of the weight of thousands of seeds (HTS), which reflects the yield determined by the selected seed treatment.
|
|
Formation of yield and dry matter with genetic resources of opium poppy (Papaver somniferum L.)
Slowiaczek, Lukáš ; Hnilička, František (advisor) ; Jan, Jan (referee)
Diploma thesis with the topic: Formation of yield and dry matter with genetic resources of opium poppy (Papaver somniferum L.) was worked out at the Department of botanics and plant physiology, Faculty of agrobiology, food and natural resources ČZU in Prague. The purpose of this thesis was to determine genotype and ontogenetic differences in amount of yield, production of dry mass, and value of growth-analytic characteristics in certain species of opium poppy. Diploma thesis was based on the fact that most of the studies about opium poppy (Papaver somniferum L.) are focused on the content of alkaloids and other substances present in poppy seeds. Due to this facts, it is necessary to describe the genotypes of poppy plants and their genetic resources from the physiological point of view.
Following species of opium poppy were chosen for the experiment: Akvarel, Albín, Buddha, Florian, Korneuburger Weisser, Lazur, Major, Marianne, Opál, Postomi, Sokol, Tatranský. These species were chosen according to their content of alkaloids, especially morfine very low content, low content, medium content and high content of morfine. All of the tested genotypes are tested as object of study of genetic poppy resources. Seeds were supplied by GB Oseva Pro s.r.o., o.z. VÚO Opava and company Český mák.
Field experiments were established at the research laboratory FAPPZ ČZU in Prague, in Červený Újezd. This location is in Prague-West division, in area of Middle Bohemia. The altitude of this location is 401 metres above the sea level. The size of the field for testing was 2 m2. The experiment was based in 4 repetitions by the method of Latin square. Winter wheat was used as the preceding crop. Opium poppy was planted according to agrotechnical principles of planting.
Content of dry mass in individual plant organs was measured in certain ontogenetic stages of opium poppy (35, 45, 49, 52, 54, 62, 81 BBCH). Size of leaf area was assessed by the image analysis WinDias. Yield of seeds was assessed as well. Growth-analytic characteristics were calculated from the values of wieght of dry mass and size of leaf area.
The results confirmed that the size of plants is influenced by its ontogeny and also by its species. The results also confirm, that the height of plants is not influenced by the content of morfine. Connection between the colour of seeds and height of plant was not confirmed either. Increase in weight of above-ground biomass depending on ontogenetic stage and influence of plant species was confirmed. There are differences in production of yield in species of poppy with different contents of morfine because the average weight of yield in species with very low content of morfine was 112,36 g, in species with low content of morfine 110,41 g, in species with middle content of morfine 12167 g and in species with high content of morfine 123,16 g. It was approved that ontogeny of plants influences the leaf area index (LAI) as it increases until blooming and then it decreases as a result of senescence and falling off the old leaves. Differences in leaf area index were detected among the species of opium poppy, depending on the content of morfine. It was detected that crop growth rate (CGR), relative crop growth rate (Rw) and relative growth rate of assimilation area (RA) are influenced by the ontogeny of plants. It was detected that species with high content of morfine in poppy seeds (Buddha, Postomi, Lazur) and species with white seeds Sokol and Albín have lower yield than species with middle content of morfine.
|
|
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.
|
|
Effect of algae feeding on selected qualitative indicators of milk of small ruminants
Novotná, Klára ; Stádník, Luděk (advisor)
Milk fat is one of the most important components of goat milk. Another benefit of goat milk fat is its better digestibility in comparison with cow milk, which is caused by the smaller size of lipid micelles. Goat milk fat contains more lower fatty acids (caproic, caprylic and capric), which affect the production and processing of milk and cause specific flavor of goat's milk and dairy products. In recent years, the subject of many studies the possibility of increasing the content of other health beneficial fatty acids in goat milk, such as conjugated linoleic acid (CLA) and omega-3 and omega-6 polyunsaturated fatty acids. Animal nutrition is a significant factor how to achieve these changes in the fatty acid profile of milk fat. For these purposes can be used as additives for certain species of algae which are the source of nutritionally valuable lipids with a high content of polyene fatty acids, especially omega-3 and omega-6 fatty acids. The ability to change the composition of goat mikl fat, represents an opportunity for the development of new products. Functional foods, such as milk and dairy products enriched with omega-3 and omega-6 fatty acids. The aim of this work is to determine what effect the addition of selected algae (Chlorella vulgaris and Japanochytrium sp.) On milk production and representation of the components of milk, focusing on the composition of milk fat and fatty acid profile in goat milk. Attention was paid to reduction of saturated and increase the proportion of nutritionally beneficial unsaturated fatty acids, in particular n-3 polyunsaturated fatty acids.
|
|
Effect of Drying Pretreatments on Air and Solar Drying of Jerky Prepared from Eland (Taurotragus oryx) Meat
Kučerová, Iva ; Banout, Jan (advisor) ; Oliver, Oliver (referee)
Mathematical modeling of thin-layer solar drying and organoleptic properties of eland jerky was investigated in this study. Eland jerky was compared to the traditional beef jerky, inasmuch as both were treated with traditional jerky marinade (TM), TM with fresh pine apple juice (TMP), TM with honey (TMH), TM with Coca Cola (TMCCL) and compared to an untreated control (C). The influence of the marinades on the drying process was statistically significant. Based on the coefficient of determination, the root mean square errors and the chi-squares, the Two-term model was found to be the most suitable model for describing the solar drying kinetics of eland jerky. The mean effective moisture diffusivities of solar dried eland meat for the C and selected pre-treatments TM and TMH samples were 2.07 x 10-10, 1.45 x 10-10 and 1.43 x 10-10 m2.s-1, respectively. The activation energy values for solar dried eland jerky were 23.75, 26.22 and 26.97 kJ.mol-1 for C, TM and TMH, respectively. Organoleptic properties of dried eland meat was assessed by the 22 member degustation panel. The best scored pre-treatment was TMP, which has significant effect on texture, color and taste. Effect of the different pre-treatments on the overall combined color was calculated. Generally for both meat dried in both driers TMH marinade was evaluated as the one with the highest total difference contrariwise meat dipped in TMP pre-treatment has the lowest total difference.
|
|
Diagnotics of the important apple viruses
Winkowska, Lucie ; Ryšánek, Pavel (advisor) ; Petr, Petr (referee)
Apple mosaic virus (ApMV), Apple stem grooving virus (ASGV), Apple stem pitting virus (ASPV) and Apple chlorotic leaf spot virus (ACLSV) are economically the most important viruses in pome fruit trees, which are distributed worldwide and can caused significantly yield reduction. The major control strategies (namely pathogen detection, exclusion by crop certification or quarantine, control in infected orchards by eradication from infected cultivars and rootstocks, etc.) rely heavily on accurate and sensitive detection methods and on perfect knowledge of pathogens.
In the doctoral thesis the diagnostic method quantitative RT-PCR (qRT-PCR) was optimized for detection and quantification of four studied viruses. The results suggested that qRT-PCR method was the most reliable technique in comparison with conventional diagnostic methods DAS/I-ELISA and RT-PCR.
In our study the concentration of ASGV, ASPV and ACLSV, measured by qRT-PCR, were stable during vegetation and in different plant tissue. Only the concentration of ApMV changed during vegetation in leaves and inner bark. This result indicates that changes of virus concentration observed by DAS/I-ELISA and RT-PCR in plant tissues are caused by other way (inhibitors, plant senescence, lower sensitivity, ect.) than by changes of virus concentrations in plant.
Under the monitoring (at all 351 trees were tested) it was showed, that studied viruses were more spread in orchards and gardens then in wild apple trees.
Selected virus isolates from wild apple trees and apples from orchards and gardens were sequenced and molecular variability was studied also with already published isolates. However individual isolates of studied viruses were similar. The variability associated with geographic origin or with type of planting has not been confirmed.
|
|
Effect of evening primrose oil om selected physiological parameters of thoroughbred horses under training conditions
Mikešová, Kateřina ; Hučko, Boris (advisor) ; Václav, Václav (referee)
Physical exercise increases tissue demand for oxygen and cell respiration, resulting in the generation of free radicals and reactive oxygen species. Overproduction of oxidants exceeding the cellular antioxidant capacity results in oxidative stress. Oxidative stress leads to tissue damage of a wide range of biomolecules and causes metabolic changes that consequently influence performance. To protect against oxidative stress, the body has an effective antioxidant defence system, including non-enzymatic and enzymatic components. The antioxidative effect of evening primrose oil (EPO) administration on the oxidative stress of race horses during their regular training period was determined. The eight-week experiment was performed on ten clinically healthy thoroughbred horses. All the horses were enrolled in a regular training program. Eight weeks before the experiment, the horses were fed a diet which remained the same for the following eight weeks, only supplemented with 150 ml EPO (blood samplings 3 times). Total antioxidant reactivity, thiobarbituric acid reacting substances, uric acid, levels, activities of muscle enzymes, eg. aspartate aminotransferase, creatine kinase, and parameters of fatty acid metabolism such as triacylglycerols and nonesterified fatty acids were determined. Average values of TAS after supplementation with EPO rose gradually and were detected at significantly higher levels in the sixth week in comparison with the control. The concentration of malondialdehyde, measured as TBARS, decreased significantly compared with the untreated control. The activities of AST and CK fluctuated, but no disturbance was demonstrated in muscle homeostasis. The present results indicate that the total antioxidant activity of the thoroughbred horses fed a diet supplemented with EPO was higher, and it helped stabilize the permeability of the muscle cell membranes in the horses at full workload.
|
guest ::
