|
The Quality of Income Based Business Valuations
Havlíková, Zuzana ; Mařík, Miloš (advisor) ; Kvíz, Martin (referee)
The goal of this thesis is to evaluate quality of the income based business valuations prepared by Czech valuation experts. Selected topics of standard of value, financial plan quality, and discount rate are examined on the sample of 110 valuations mostly dated in 2015. The main emphasis is put on the methodology and approach used by Czech valuation experts and their comparison to the best practice of business valuations. The opinion regarding quality of business valuations is based on the fulfilment of a specific set of criteria. At some parts results are compared to the first master thesis on similar topic from 2011. In the conclusion, recommendations how to improve the quality of business valuation in the future are presented.
|
|
Approach of entrepreneurs to delegate responsibilities as the necessary condition of the firms' growth
Říhová, Monika ; Lukeš, Martin (advisor) ; Procházka, David Anthony (referee)
The master thesis deals with delegating of the work in small, rapidly growing companies. The main objective is to determine what approaches entrepreneurs apply to delegate in the growth phase of the company. The theoretical part describes the relevant theoretical concepts such as business growth, human resources in the company, analysis of entrepreneurs' work time and the work delegating. There are presented results of foreign research in this thesis that serves as the basis for my own investigation. In the methodical part the methods used and the research process are being specified together with the criteria for selecting the sample of respondents and subsequent data analysis procedure. The empirical part examines a sample of 12 entrepreneurs and presents the results of the investigation. The opinions of 97 subordinates of individual entrepreneurs are also included. Results of the research lead to the conclusion that entrepreneurs often do not use the potential of described managerial techniques, even if it would lead to the benefit of further development of the company.
|
|
The Effects of Brand Extension Strategy, Beer Industry Case Study
Tomková, Michaela ; Machek, Martin (advisor) ; Hořáková, Veronika (referee)
Today there seems to be an increasing number of products similar to one another, especially on the fast-moving consumer goods market. Due to this recent trend, differentiation is necessary for companies to define their brand in relation to its competitors. One of the possibilities is the implementation of the brand extension strategy. The main objective of this master thesis is to investigate and analyze the effects of different types of brand extension strategies with the focus on the beer market. The first part of the thesis includes a thorough research of primary and secondary data, which provides insight into new trends and factors that influence the brand extension strategy and its success. The second part is more practical and is devoted to a case study of a Czech premium brand called Frisco. Given its increasing competition on the market, Frisco has recently changed its core strategy and extended portfolio.
|
| |
|
Operational Parameters of LED and their Modelling
Pavelka, Tomáš ; Novák,, Tomáš (referee) ; Gašparovský, Dionýz (referee) ; Baxant, Petr (advisor)
Doctoral thesis deals with parameters of LED light sources and their static and dynamic changes due to variable operational conditions. Firstly there is briefly described the history of light emitting diodes, that brought LED from unintentional observation of luminescence to light source, which is generally used through the whole area of lighting techniques. Thesis focuses on light parameters analysis, which are specific for semiconductor light sources and their mutual relations. These relations in compliance with understanding the principles of light emission in semiconductor light sources enable establishing of basic connections and effects usable for LED behaviour model. Mutual relations of LED parameters and influencing factors are verified by measurement of chosen testing samples. For deeper understanding of diode parameter influencing mechanisms there are analysed current degradation models including degradation of partial components. On the basis of these facts there is created a model of LED luminaire operating with LED parameters together with cooling system that represent the integral part of the luminaire. Impact of supply drivers is also studied, because they are necessary for LED operation. Designed model supports the area of static changes of light parameters, as well as the dynamic changes of output parameters. Presented model is verified by testing measurements at basic operational states and partially outside of the common operational limits. There are also presented the possibilities of real use of the model that involve the evaluation of designed luminaire for specific light sources, searching for optimal operational limits, optimization of luminaire heatsink or using public lighting systems for regulation of electricity grid load fluctuations.
|
|
Design and Realization of the Second Generation Imaging Reflectometer and its Application in Optical Analysis of Thin Films
Vodák, Jiří ; Držík,, Milan (referee) ; Klapetek, Petr (referee) ; Ohlídal, Miloslav (advisor)
The work deals with a technique of imaging spectroscopic reflectometry developed at The Institute of Physical Engineering, Brno University of Technology. The technique is well suited for characterization of samples non–uniform along their surfaces. The technique is primarily used for optical characterization of thin films. First part of the work is focused on basic physical principles of the technique and on ways in which measurement data are obtained. It contains a basic description of evaluating methods and a basic concept of an imaging spectroscopic reflectometer with a description of main parts of such a device. The main part of the work is focused on a description of two devices which were built at The Institute of Physical Engineering together with a description of some of upgrades which were implemented to these devices during their development. A description of measurements done with the two devices is also included. Last part of the work is then focused on further development of the technique. Intention of possible evolution of the technique to imaging spectroscopic ellipsometry is proposed.
|
|
A change of children's attitude towards school preparation from teacher's point of view from primary schools
VYSKOČILOVÁ, Jana
This bachelor thesis "Change of children school preparation from the view of elementary school teachers" is dealing with the developement of child in preschool age from the view of developmental psychology. There are definitions of basic concepts associated with the school preparation and possibilities in further development in children´s weaknesses. Qualitative research investigation by method of half structured and narrative conversation is implemented in practical part of this thesis. Teachers view of changes of school preparation over the last twenty years was studied this way. Elementary school teachers have at least twenty years of practical experience are research group.
|
|
Size-exclusion chromatography - analytická metoda pro charakterizaci rozpuštěných organických látek
PILSOVÁ, Klára
The main aim of this bachelor thesis is the application of size-exclusion chromatography for a measurement of the molar mass of organic matter in water samples from Bohemian Forest lakes and subsequent determination of iron, aluminium and phophorus con-centration by inductively-coupled plasma/mass spectrometry. In the theoretical part, there is information about organic matter in water and the principles of size-exclusion chromatography and ICP/MS. The experimental part deals with the procedure of organic matter measurement and the determination of iron, aluminium and phosphorus concentration. Afterwards, the procedure of SEC and ICP/MS data processing is described and the results are discussed and compared with other analytical techniques.
|
|
Mass Spectrometry Imaging of Metformin in Tissue Sections
Strnad, Štěpán ; Sýkora, D. ; Vrkoslav, Vladimír ; Cvačka, Josef ; Maletínská, Lenka ; Pirník, Zdenko
Mass spectrometry imaging is a powerful technique suitable for visualization of the distribution of a wide variety of compounds within tissue sections. The main aim of the study was the development and optimization of a sample preparation procedure allowing determination of the distribution of orally dosed metformin in mice kidney sections. Metformin is the first-line medication for the treatment of type 2 diabetes. The optimization of the sample preparation step before imaging experiments included the selection of a suitable matrix and the optimization of various parameters of MALDI analysis. 2,5-dihydroxybenzoic acid was identified as the best matrix providing highest sensitivity. A sublimation method was successfully used for the matrix deposition. The highest relative concentration of metformin was found in the inner zone of kidney 30 minutes after the drug administration.
|
|
Experimental and Theoretical Comparative Study of Monolayer and Bulk MoS2 under Compression
del Corro, Elena ; Morales-García, A. ; Peňa-Alvarez, M. ; Kavan, Ladislav ; Kalbáč, Martin ; Frank, Otakar
Recently, a new family of 2D materials with exceptional optoelectronic properties has stormed into the scene of nanotechnology, the transition metal dichalcogenides (e.g., MoS2). In contrast with graphene, which is a zero band gap semiconductor, many of the single layered materials from this family show a direct band-gap in the visible range. This band-gap can be tuned by several factors, including the thickness of the sample; the transition from a direct to indirect semiconductor state takes place in MoS2 when increasing the number of layers from 1 towards the bulk. Applying strain/stress has been revealed as another tool for promoting changes in the electronic structure of these materials; however, only a few experimental works exist for MoS2. In this work we present a comparative study of single layered and bulk MoS2 subjected to direct out-of-plane compression, using high pressure anvil cells and monitoring with non-resonant Raman spectroscopy; accompanying the results with theoretical DFT studies. In the case of monolayer MoS2 we observe transitions from direct to indirect band-gap semiconductor and to semimetal, analogous to the transitions observed under hydrostatic pressure, but promoted at more accessible pressure ranges (similar to 25 times lower pressure). For bulk MoS2, both regimes, hydrostatic and uniaxial, lead to the semimetallization at similar pressure values, around 30 GPa. Our calculations reveal different driving forces for the metallization in bulk and monolayer samples.
|
guest ::
