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Financing and Efficiency of the Investment Project
Kupcová, Michaela ; Horák, Radek (referee) ; Zeman, Václav (advisor)
The thesis describes the financing of an investment project which is aimed to improve the situation of the telecommunications company. The analysis involves the options to finance the project through the bank credit as well as the combination of the bank credit and the company´s own financial resources. The most effective way of the financing has been proposed through the methods assessing the investment efficiency and effectiveness.
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Influence of disinfectants on the content of lactic acid in the production of refined sugar
Novotná, Hedvika ; Skoumalová, Petra (referee) ; Horák, Radek (advisor)
The diploma thesis compares the effectiveness of disinfectants on the content of the lactic acid. The disinfectants used for the experimental part are formalin and BetaStab®. The content of glucose and lactic acid was observed and compared after processing conventional beet and bio-beet. Based on the analysis of the measured data, it was found that the highest disinfecting effect on the lactic acid content had formalin, the avearge lactic acid value was 275 mg/l. In experiment with BetaStab® disinfection the average value of the lactic acid was 350 mg/l. When the beet was processed without the use of disinfection, this average lactic acid was 371 mg/l and in the untreated treatment of the bio-beet, the lactic acid content was 467 mg/l. The glucose content of formalin disinfection diffusion juice reached an average of 573 mg/l. When BetaStab® disinfection was applied, the average glucose content was 348 mg/l and a similar value was measured for the bio-beet treatment (328 mg/l). The highest glucose content had untreated conventional beet, where an average value of 690 mg/l was reached.
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Influence of disinfectants on the content of lactic acid in the production of refined sugar
Novotná, Hedvika ; Skoumalová, Petra (referee) ; Horák, Radek (advisor)
The diploma thesis compares the effectiveness of disinfectants on the content of the lactic acid. The disinfectants used for the experimental part are formalin and BetaStab®. The content of glucose and lactic acid was observed and compared after processing conventional beet and bio-beet. Based on the analysis of the measured data, it was found that the highest disinfecting effect on the lactic acid content had formalin, the avearge lactic acid value was 275 mg/l. In experiment with BetaStab® disinfection the average value of the lactic acid was 350 mg/l. When the beet was processed without the use of disinfection, this average lactic acid was 371 mg/l and in the untreated treatment of the bio-beet, the lactic acid content was 467 mg/l. The glucose content of formalin disinfection diffusion juice reached an average of 573 mg/l. When BetaStab® disinfection was applied, the average glucose content was 348 mg/l and a similar value was measured for the bio-beet treatment (328 mg/l). The highest glucose content had untreated conventional beet, where an average value of 690 mg/l was reached.
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Financing and Efficiency of the Investment Project
Kupcová, Michaela ; Horák, Radek (referee) ; Zeman, Václav (advisor)
The thesis describes the financing of an investment project which is aimed to improve the situation of the telecommunications company. The analysis involves the options to finance the project through the bank credit as well as the combination of the bank credit and the company´s own financial resources. The most effective way of the financing has been proposed through the methods assessing the investment efficiency and effectiveness.
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Financial statements under IFRS and Czech accounting standards
Kozubíková, Dagmar ; Pelák, Jiří (advisor) ; Horák, Radek (referee)
The goal of this thesis is compilation of financial statements under IFRS and Czech law, focusing on the establishment of two major financial statements. First and second chapter deal with theoretical requirements the compilation of reports according to Czech legislation and IFRS. The work focuses on theoretical and practical description of the selected areas for exploring the activities to be carried out prior to financial close. The final chapters are to describe differences between IFRS and Czech accounting, billing scheme to capture the differences and copy of statements of financial position and financial performance in terms of IFRS, the balance sheet and profit and loss statement in terms of Czech accounting.
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