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Evidence of costs and revenues in the accounting and construction company with a focus on establishing sales prices of the products
KOŠATKOVÁ, Eliška
The aim of this Bachelors thesis was describing of cost and income evidence and sales price of production setting in a monitored company. This company is a contruction company Kočí a. s. settled in South Bohemian region in the town Písek. This company deals with the reconstruction of historic buildings and construction of industrial and office buildings and family houses. Company structure is divided into various economic centers, where progress in costs and incomes is monitored. Particular attention is given to monitoring the progress of overhead costs. These costs create value ? significant item of costs in company. If the values of this overhead costs develop unevenly, it has an influence on company managerial decision-making. The most important income item is revenues from building operations. It clearly appears from principal activity of a company, which is a building production. The company's turnover increases year on year. This fact follows from company's Annual Report for year 2009. In following years the company will be affected by downturn of government contracts. This situation is caused by current economic depression. The government contracts created a significant part of company incomes in the past. Therefore the company economic situation may get worse significantly Setting of sales price of production is done by means of cost calculations. Mainly three types of calculations are used: a surcharge calculation, an hour-machine calculation and a calculation of atypical products. High attention is given to a right setting of percentages of manufacturing overhead and overhead administrative expenses. The final price must cover the costs of company and bring the required profit. But the amount of this price must be succeed in competitive fight with other companies.
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Yield formation of winter wheat in ecological agriculture
HERINK, Jakub
This work deal with formation of winter wheat yield. Winter wheat was grown after three different previous crops: trifolium, potatoes, PCC. The experiment was aimed on creating yield components: numer of plants per square meter, numer of grains per spike, the weight of one thousand grains. There were performed measurements dutiny the vegetation and there was calculated theoretic and real yield.
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The response of selected potato varieties to plant density
URBAN, Josef
The aim of my diploma thesis was to evaluate four densities of growth by chosen varieties of potatoes. The thesis deals with the experiment on 4 different varieties of potatoes. I have chosen the standard technology of growing ware potatoes. The selected densities of growth were 35 000, 40 000, 45 000 and 50 000 young plants ha-1. Each variant was repeated four times. I have evaluated the yield of bulbs, the share and yield of ware bulbs, the average number of bulbs for one plant, the weight of bulbs for one plant, the average weight of a bulb and the average weight of ware bulbs. The research was done on a private farm like the field experiment. The farm is located in potato-growing area in Vysočina Region, 490 metres above the sea level. Potatoes are grown approximately over 7 hectares on the farm. The experiment started in 2010. The potato planter MARS 42 was used for the planting. The distance between drills was 0,75 metre. Parcels consisted of 4 drills, each drill equals one repetition, each parcel equals one density of growth. On purchase of samples was realized the kickoff of 10 plants from each repetition. What followed was division of bulbs according to their size in each sample. They were divided into bulbs smaller than 40 millimetres and bigger. After that the samples were weighed and bulbs were counted. The number of bulbs and the weight of bulbs are very important for subtotal. It was established the variety Mirage made the best results when the density was 45 000 plants ha-1. The variety Agria had two suitable densities of growth, namely 40 000 and 45 000 plants ha-1. There was no considerable difference between them. In contrast with previous, the varieties Victoria and Marabel made the best result when the density was 35 000 plants ha-1. I have realized the density 50 000 plants ha-1 is explicitly unsuitable for all varieties. This density of growth is loss-making especially because of lowering of all assessed indexes. Another disadvantage is higher costs (more bulbs are required) and then there is also bigger risk of diseases and pests.
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Assessment of forage characteristics of a new varietes and new-cultivated forage grasses and legumes
ŘEBÍKOVÁ, Michaela
Grasslands are an important stabilizing and conservative part of agriculture-system through mid-europian conditions. Permanent and temporary grasslands have a lot of production and non-production functions. The aim of thesis is an assessment of fodder and agro-technical qualities of selected new varieties, cultivation of fodder grass and clovers in monocultures and simple mixtures and proposal of instruction to use of tested fodder species. The experiment has been taken at breeding station TAGRO Červený Dvůr s. r. o. The fodder grass experiment at small plots started in 2006. The clovers experiment at small plots started in 2007. The fodder grass experiment has been analyzed for 1st, 2nd and 3rd utilitarian year and the clover experiment for 1st and 2nd utilitarian year. Average production of dry grass material has been found of 16,24 t.ha-1 (Bromus inermis Tabrom) to 20,43 t.ha-1 (Arrhenatherum elatius Median). Average production of dry clovers material has been found of 11,31 t.ha-1(Trifolium pretense Tábor) to 13,28 t. ha-1(Bromus marginatus Tacit + Medicago sativa Pálava). The highest yield of dry biomass show Arrhenatherum elatius Median, Dactylis glomerata Trerano and Festulolium Hykor. These varieties are suitable to grow as a monoculture. The highest yield of dry clovers material show Lotus corniculatus Lotar, Taborak and Malejovský. Suitable mixtures are Bromus marginatus Tacit + Medicago sativa Pálava and Bromus inermis Tabrom + Medicago sativa Pálava.
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Application of Trisol preparation on potatoes (Solanum tuberosum)
MÍČKA, Tomáš
This bachelor work investigates effect of foliation (folia) applied preparation Trisol on potatoes (Solanum tuberosum). Trisol is additional, targeted, micro - elementary sustenance, which its constitution (microelements, stimulant growth, humolite acid, chelate) supports production rhizic system and minimizes possibility of deficiency microelements. The aim of practical part of work was to monitore the effect of the preparations Trisols on production of potatoes, proportion of market tubers and starch content in tubers. Results were analysed and compared with findings of other tests.
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The yield, risk and liquidity of investment options
KRÁLOVÁ, Andrea
The topic of my diploma thesis is {\clqq}The yield, risk and liquidity of investment options{\crqq}. In the introductory part of this thesis, I define the concept of investment. Furthermore, I deal with the financial market theory and with the characteristics of the subsegments which work within this market. I also define securities, their types and specifics. The next part of the thesis is aimed at the investment strategy which should help an investor to proceed reasonably while investing. Herein, I focused on the rules of the magic triangle and on the definition of the yield, risk and liquidity. I mention the theory of the investment portfolio as well. This is followed by the description of the selected investment options divided into subchapters about individual and collective investments; this being the selection of only the most important investment instruments one can use both in the money market and in the stock market. In the rest of the thesis, I deal with the creating of an individual{\crq}s investment portfolio and with the comparison of the yield, risk and liquidity of the selected options.
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The comparison of large Czech banks' profits for the financial years 2008 - 2009
Bažanovský, Lukáš ; Dvořák, Petr (advisor)
The bachelor thesis deals with an analysis of the income statement and its particular cost and income components. It compares three large Czech banks during last two years. The time period was chosen because a few problems connected with a financial life of those financial institutions appeared. The basic aim is to reveal fundamental impacts of the financial and the economic crisis on banks' profit and loss accounts. The comparison of crisis-stricken income statements is made as well as the effects of negative events and circumstances are examined. The thesis also focuses on changes in a structure and a volume of profits and expenses that has been caused by the world market turmoil and a slowdown of local economy.
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Measurement and evaluation of economic efficiency of investments in informatics
Koumar, Vít ; Maryška, Miloš (advisor) ; Exnarová, Anna (referee)
This work discusses the possibilities of evaluating economic efficiency of investments in information systems and information and communication technologies (IS/ICT). The goal is to summarize the theme beginning from general measurement of informatics, continuing with the detailed description of costs and benefits of IS/ICT and ending with the research of methods used for economic efficiency evaluating. Nevertheless such analysis is not an easy task in the field of information systems and technologies. It is quite difficult to specify the benefits directly generated by an IS/ICT investment project or it does not even have to have a sense in some cases. An investment does not necessarily have to make profit directly (and it is a frequent phenomenon in IT environment). In such cases, we usually do not seek the accounting profit. We would most likely prefer to know all the desired (or measured in past) benefits that we could consequently convert to financial units (more or less accurately). By contrast, accounting costs are generated by every investment project without an exception and to identify them is not a severe task, but difficult part is to unambiguously assign all costs to their source investment project. This work's goal is to explore the possibilities of dealing with such issues. The first part contains an introduction to the matters of the measurement in enterprise informatics. Important terminology and the process of measuring enterprise informatics according to international standards ISO / IEC is discussed too. The second part is to describe the issues of costs and benefits of enterprise informatics and its investments. There are discussed the most important classifications and techniques used for cost calculations. The chapter on the benefits of informatics is mainly focused on division of benefits, the basic rules of the benefits metric model creation and the key business metrics, which are used for the expression of benefits of enterprise informatics most frequently. The third part describes the methods used in practice for evaluation of economic efficiency using the values of costs and benefits identified in the second part. The final chapter then uses some of these methods for the solution of two case studies from the author's practice described in the final charter. The thesis provides a comprehensive guide to assess an investment in enterprise informatics in terms of its economic efficiency and thus can serve as a basis for rational decisions on investment projects of enterprise informatics. The main contribution of this work is to summarize the topic and as well the practical calculations in the case studies which will help company executives make simpler and more rational decisions.
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Photovoltaic's resources economy
Rožánek, Lukáš ; Horník, Tomáš (advisor) ; Nowak, Ondřej (referee)
This assignment aims on phenomenon of last years, soler energy and it's use, photovoltaic. The first part of this assignment is elaborated on theoretical base and specialized literature and it is focused mainly on explanation of photovoltaic, photovoltaic's cell, electro energetic expressions etc. Further on the first part describes specific areas contextual with use of photovoltaic at present, as are legislation or system of support etc. The second part on the contrary to the first part deals with practical study aims on build-up and operation of solar power station. In this part of my assignment will be described all expenses, revenues and also cash flow. On the basis of a few investment criterion will be advised possibilities of it's investing with using loan capital or equity capital. At the end this assignment evaluate subject of photovoltaic's development of late years and it's influence on future of electro energetic, acceptableness of investment to this branch of business, height of return of investment and payback period as well.
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Financing the state budget deficit through the issue of bonds in the Czech Republic
Bauerová, Veronika ; Radová, Jarmila (advisor) ; Paholok, Igor (referee)
This work deals with the financing of the state budget deficit in the Czech Republic through the issue of government bonds. There is listed the characteristics of each type of government bonds, the allocation of government bonds according to the type of instrument, by type of holder, and according to maturity and development in the years 1997 - 2008. It is also monitoring the impact of financial crisis on the market of government bonds mainly in 2008. The last part of this work is focused on the government bond market in the Slovak Republic for the purpose of comparison with the Czech Republic.
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