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The Ability of the Financial Statements of Insolvent Companies to Provide Reliable Information
Hospodka, Jan ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This thesis aims to analyse the financial statements of entities that filed for bankruptcy in 2015. Firstly, the theoretical part of the thesis provides explanations for technical jargon in relation to insolvency and subsequent proceedings in relation to entities that went bankrupt. Secondly, it also elucidates related legislation through analysis of particular items in financial statements - the balance sheet and the profit and loss statement - to determine the problematic indicators within these statements that can aversely influence the ability of financial analysis to provide accurate and reliable information regarding the financial health of the entity. Finally, the last theoretical chapter addresses the advantages and limitations of the particular financial ratios and analysis that is used in the subsequent practical part of the thesis. The goal of the practical part of the thesis was to determine the ability of the analysed financial ratios to provide reliable information to shareholders and third parties to assess company health, and also scrutinise potential limitations. Since the thesis focuses on bankruptcy, the researcher analysed financial statements from three years prior to their bankruptcy. The aim was to determine whether the analysis, and in particular, which financial ratios could raise red flags and predict the nearing financial difficulties these entities were about to endure.
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The influence of calf mortality on economic efficiency of cattle breeding
SVOBODNÁ, Hedvika
The purpose of this thesis was to analyse mortality in calf rearing.I found out that the most important causes of the calf mortality are: course of calving, order of calving, seasonal character and climatic conditions.The casualties in calf rearing were about 24 %. Economic loss which was evoked by calf death affected trading income in whole cattle breeding. The main aim of the both farms is to achieve high level in calf rearing which essentially decides about profitability and efficiency of cattle breeding.
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Finanční a technická analýza zemědělských komodit
Foglar, Martin ; Fičura, Milan (advisor) ; Veselá, Jitka (referee)
Cílem zpracované diplomové práce je poskytnout čtenáři informace o světovém trhu zemědělských komodit, přiblížit dění na trzích pěti vybraných zemědělských komodit v posledních letech a analyzovat možnosti použití různých strategií na datech za několik desetiletí do současnosti. Teoretickým základem pro objasnění významu trhu zemědělských komodit je analýza zpráv mezinárodních institucí. Pro praktickou část jsem nejprve zvolil Nejprve strategii Larryho Williamse. Zabýval jsem se v ní použitím indikátorů Larryho Williamse, který je považován za jednoho z nejlepších komoditních obchodníků na světě, jehož myšlení je zaměřováno především na fundamentální analýzu. Následně jsem se pokusil aplikovat systém Woodies, jehož autorem je Ken Wood, jako analýzu technického rázu, která je obyčejně používána pro intradenní obchodování. Jako poslední jsem zvolil konzervativnější strategii spreadů, která je i doporučována pro trh zemědělských komodit - sice nedává možnost značných výdělků, ale zároveň je zde omezeno riziko ztráty. Práce má přidanou hodnotu nejen ve volbě netradičních typů strategií, ale i jejich variací.
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Analysis of macro-economic and political situation of the United Kingdom in the European integration process.
Kotrs, Petr ; Prát, Šárka (advisor) ; Pělucha, Martin (referee)
The following paper focuses on determination of importance that United Kingdom had in the European integration process. The first part will cover key moments in rise of the United Kingdom as the world superpower. Second part contains detailed look on the situations, which led to an end of so-called splendid isolation and also to creating alliances with other countries. Third part is dedicated to the United Kingdom in the era of Margaret Thatcher because in that time United Kingdom had to recover from loss of its colonies and had to make important reforms in order to have a chance to be one of the most powerful countries once again. Last part of this paper focuses on the macroeconomic and politic analysis of the current United Kingdom using the basic macroeconomic indexes such as GDP per capita, unemployment rate and total GDP. This part also briefly mentions the so-called BREXIT.
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Trends in the balance and material flows of phosphorus in the Czech Republic.
Hejzlar, Josef
In developed countries, many voices call for increasing the recycling of phosphorus (P) that is a strategic raw material for agriculture and other production sector; phosphorus is also causing environmental problems, for example. eutrophication. Using the methodology of material flow analysis, van Dijk et al. (Sci. Total Environ. 2016, 552: 1078-1093) quantified the main flows and stocks of P in 27 states of the European Union. The contribution presents and discusses data from that publication for the material flows P in the Czech Republic (CR) and compared with the EU. The P balance of CR shows the dependence on imported P through mineral fertilizers (1 kg/ca/yr), food and feed (1.5 kg/ca/yr) and also draws attention to significant environment losses and unused recycling potential. For example, municipal sludge (0.4 kg/ca/yr) and bone meal (0.25 kg/ca/yr) could replace 70% of the P amount in applied mineral fertilizers. P recycling rate in CR in comparison with EU-27 is below average (68% in livestock production, 21% in food production, 10% for human consumption). Agricultural production in CR still uses P reserves in the soil of mineral fertilizers in the past.
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Assessment of Financial Statements Prepared according to Czech Legal Regulation
Mrhová, Tereza ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
The theoretical part of the bachelor thesis is dedicated to closely analyze professional publications that explain description of work and operation of Financial Statements prepared according to Czech Legal Regulation.
In the practical part the author deals with form of Financial Statements
for the fictitious company. At first the author clears up some of the accounting
cases in the Financial Diary and then he explains and bills those cases to individual synthetic accounts. After that he calculates closing balance of Balance Sheets accounts
and final state of result accounts. Then he bills that at closing accounts.
Next the author counts profit and income tax of the company. He writes every synthetic accounts and profit with income tax in to Balance Sheet and Statement of profit
and loss. In the end of the Practical part the author writes about profit distribution
of company in the next accounting period.
The end of the bachelor thesis is focused on valuation and description mistakes
of Financial Statements.
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Job Satisfaction and Job Change - June 2014
Čadová, Naděžda
June's survey of CVVM asked questions regarding the relationship of workers to their jobs. On the one hand, the survey focused on the topics such as job satisfaction, perception of workplace climate and subjective evaluation of adequacy of earnings. On the other hand, the aim was also to determine, what is the proportion of workers considering the possibility of changing their job and what they think about the probability of job loss.
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Optimal digital terrain model for erosion analysis
Středová, Kamila ; Brychta, Jiří (advisor) ; Rejha, Vít (referee)
The thesis deals with the question of using available sources of elevation data for the evaluation of topographic factor in estimating the amount of water erosion in the area. Work compares the results with consideration to the origin of the data, the accuracy and resolution of the digital terrain model, which is interpolated from the source data. The calculation of topographic factor in ArcGIS will be confronted with the results of the Universal Soil Loss Equation (USLE). The frequency of compliance will tell us which data source and digital terrain model resolution is the most suitable for determining the topographic factor.
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Yellow rust protection on the wheat
Hanzalová, Alena ; Bartoš, Pavel
Heavy incidence of yellow rust in the years 2014 and 2015 has proved high deleterious effects of this rust. For this reason this publication deals with yellow rust on wheat. Rusts on wheat cause losses every year. In the years of an epidemic yield can be decreased by more than a half. Epidemics of stem rust and yellow rust occur in irregular intervals. Leaf rust causes damage every year particularly in central and southern part of Moravia. Chemical control limits yield losses, however in the case of heavy rust incidence this control particularly on susceptible cultivars is not sufficient. Repeated chemical treatments increase the costs and are limited by phytosanitary regulations. Economic and ecologic rust control consists in resistance breeding and growing resistant cultivars. Knowledge of virulence in the rust poppulation and suitable sources of resistance are prerequisites for successful resistance breeding. This publication presents a summary of data from literature on the yellow rust on wheat. Data on resistance of the grown cultivars and possibilities of the chemical control are included.
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