|
|
Forage utilization of alternative crops
VOBROVÁ, Petra
Alternative crops are divided into cultural and newly cultivated plants. Growing of these crops was gradually eliminated as the crops had not reached good feeding values. Nowadays, however, they are re-implemented and new kinds and varieties are grown again. The Institute of Fodder Crops is focused on their cultivation and it offers even advisory services. The important thing is to know the appropriate growing method because each plant differs in its demands concerning the location, agro technique and harvesting. The advantage of these crops is that they are undemanding regarding climate and soil conditions. Thanks to their cultivation, they are able to produce high amounts of phytomass with good nutritional value, and thus they can be compared to some traditional crops. The interest in alternative crops is still increasing and therefore the scope of these crops will increase in the future. Out of the chosen crops, I would like to emphasize Lotus cornitulatus, for its high contents of phytomass and an outstanding quality of fodder. Forage quality is one of the best clover, compared Melitotus, which has a bitter taste of her animals forage and therefore does not accept
|
|
|
Principles of cultivation and possibilities of utilization of Miscanthus
Strašil, Zdeněk
Methodics is based on own and external experience with growing of miscanthus. Methodics presents overview on botanical characteristics of the plant, requiremenf of the plant on site conditions, farming techniques including fertilization, crop establishment, plant protection till harvest and postharvest treatment. The survey of main possibilities of utilization of miscanthus is presented.
Fulltext:  PDF
|
|
|
Accouting earnines taxation analysis in the Czech Republic and chosen country in EU
LYSÁKOVÁ, Jitka
The focus of my diploma thesis is the analysis of the present taxation laws, with an emphasis on the corporate income tax and the value-added tax in both the Czech and Slovak Republics. This thesis provides an analysis of and methods for tax-base framing and their respective impacts on the final corporate income tax in the Czech and Slovak Republics. With respect to the value-added tax, this thesis concentrates mainly on the intracommunitary benefits as these are important for entrepreneurs for the development of foreign trade.
|
|
|
Revenue Recognition in chosen accounting systems
Dolejší, Veronika ; Procházka, David (advisor) ; Vašek, Libor (referee)
This diploma thesis deals with revenue recognition in acconrdance to International Financial Reporting Standards IFRS and american Generally Accepted Accounting Principles US GAAP. Furthermore, it is focused on convergence project, called Revenue Recognition Project. This will result to standard Revenue from Contracts with Customers. Expected issue period is the end of 2011. The goal of this thesis is to analyze and assess the current situation in chosen accounting systems.
|
|
|
Financial management of allowance organisations
VOLAVKOVÁ, Petra
The thesis proposed considering of the financial management and accounting of the allowance organisation in connection with the mentioned facts. Theoretical knowledge was applied to the Primary School in Březnice. This thesis consists of two chapters which are related to each other. The first chapter pertains to literary overview which is devoted to general characteristics of the above mentioned theme and legislative definition of the allowance organisations, this means attitude, function and obligations of allowance organisation, management of allowance organisation, commonly reachable sources of financing, budget scheme of school and educational institutions, money fund formations of allowance organisations and accountancy administration procedure. The second chapter is devoted to the practical part. Characteristics of the chosen allowance organisation is described in the introduction of this part. The organisation founder is the city of Březnice including the personal order and facts about units which belong to the Primary school. Thereinafter the accountancy administration procedure is qualified - directive accounting scheme + accounting schedule of the organisation, the list of evidencial and accounting books, accounting documents and their flow, methods of finance recording of financial accounts. Contemporaneously, the analysis of the single financial sources was implemented. The financial analysis related to financial management evaluation was made on the basics of the accounting statements - balance-sheet, profit and loss report, and the accounting balance enclosure from 2007 - 2009.
|
|
|
Economy of the chosen faculty of the public university
HRUŠKOVÁ, Jana
The principal aim is to analyse the economy of the Faculty of Biological Sciences, the part of the University of South Bohemia, in the year 2006 and make a prediction and proposal of financial management steps for the year 2007 in connection with the transformation to the faculty of Natural Sciences. With regard to the time displacement of the graduation theses livery and to the existence of the live data for the year 2007 the aim is extended to comparison this prediction with the real results.
|
|
|
The comparison of selected types of potatoes in terms of occurrence of potato scab and yield
MÁCHOVÁ, Petra
The principal aim of this work was to compare chosen types of potatoes in terms of occurrence of potato scab and yield. Common scab is a wide - spread potato disease presently. Scabby marks represent the significant defect of consumption potatoes as well as seed potatoes, because they depreciate appearance and quality of potatoes. However, they don{\crq}t affect lower yields directly. The experiment was realized in a private garden. Five different types of potatoes were planted out and the experiment was repeated after two consecutive years. The experiment was evaluated partially at harvest in both years, than followed a particular statistical evaluation. On account of gained results it has been found out that the choice of potato type affects yield as well as the occurrence of potato scab.
|
|
|
Financial analysis of the company Valeo Compressor Europe Ltd.
Němcová, Eva ; Ezrová, Hana (advisor) ; Pevná, Jana (referee)
The aim of this work is the objective findings of financial analysis company Valeo Compressor Europe Ltd. for the three preceding years. Make vertical and horizontal analysis of the balance sheet and income statement in order to assess the activities listed companies in terms of efficiency, comparison of calculated data and identify the reasons for different results. Based on the assessment of the financial results to take measures to improve the position of the company in the future.
|
|
|
Problematika řízení nákladů a výnosů ve firmě J. S. K. Partner, s. r. o.
Kyselová, Markéta ; Ezrová, Hana (advisor) ; Stejskalová, Irena (referee)
V práci jsou analyzovány jednotlivé nákladové položky, jsou vyhodnoceny jednotlivé ukazatele nákladovosti, zhodnocení řízení nákladů a výnosů. Firma J. S. K. Partner, s. r. o. podniká v různých oborech podnikání. Firma sídlí v Kamenici nad Lipou. Nejprve jsem charakterizovala jednotlivé nákladové položky za roky 2002 až 2006. Výsledkem byl základní pohled na ekonomickou situaci firmy. Pro detailnější analýzu nákladů jsem provedla analýzu ukazatelů nákladovosti.
|
|
|
Úprava vykazování výnosů podle IFRS
Veselá, Renáta ; Hložková, Lenka (advisor) ; Vašek, Libor (referee)
Práce popisuje vykazování výnosů podle Mezinárodních standardů účetního výkaznictví. Rovněž vystihuje hlavní odlišnosti ve vykazování výnosů v České republice. Pro lepší pochopení dané problematiky zahrnuje řadu praktických příkladů. Práce uvádí také výzkum, který ukazuje, jak evropské společnosti dodržují pravidla pro vykazování výnosů stanovená Mezinárodními účetními standardy.
|
guest ::
