|
Financial analysis as a tool for asset and capital management
BLAŽKOVÁ, Andrea
This thesis deals with general characteristics of financial analysis, the importance of financial analysis for financial management, an expression of financial ratios, including their systems, economic value added, and some bankruptcy and creditworthy models. The analytical section of the thesis applies selected financial indicators to interpret the financial situation of the constructional company Hochtief CZ.
|
|
The comparing of the economics of breeding cow in the free and stanchion housing
KOTTOVÁ, Michaela
The aim was to compare and evaluate the economics of breeding in the free and stanchion housing, in the free housing for the use of modern milking robots. The account has been taken as parameters of performance and fertility and return on investment in free housing with milking robots. The results of the holding area farming of 1800 hectares at an altitude of 500-800 meters above sea level, two stanchion housing and one free stalls, which were used in the milking robot is an economically challenging investment were evaluated in the study. All three stalls were followed for two years, the milk production and fertility were analyzed and the economics of processing the results were recorded in 1083 cows. It was found that in the stall with free housing and milking with robots, while costs increased, but compared to the breeding of stanchion housing has reached the breeding of higher productivity, lower losses and less incidence of health disorders. In the first period this activity showed a profit. In the second period, the results are affected by problems of low farm-gate milk prices, which persist to this day. Observed results suggest that the favorable economic situation of the company in terms of investment and breeding conditions can only recommend a change from a serious technology for open housing, but also the use of milking robots, which are significant savings in labor costs. However, it is necessary to allow for depreciation of new buildings and thus with the high cost of feeding cows the day or unit of production. Free housing has high performance and milk quality, was also detected in the free stall successful reproduction due to better recognize heat and favorable overall welfare of dairy cows.
|
|
The first and last word. The genesis of style of Jakub Deml in the initial critical, editorial and poetic works from the years 1896-1907
Iwashita, Daniela ; Binar, Vladimír (advisor) ; Merhaut, Luboš (referee) ; Vojvodík, Josef (referee)
Zorientovat se v díle Jakuba Demla (1878-1961), které zahrnuje asi sto třicet původních knih a tisků, překlady, časopisecké publikace a obrovskou, z velké části nezpracovanou a rozptýlenou rukopisnou pozůstalost, není snadné. Od 20. let 20. století dodnes vzniklo několik studií či "orientačních popisů" tohoto díla, které ho otevřely a umožnily vidět jako celek vnitřně sjednocený, vrostlý do kulturní tradice a zároveň korespondující s poezií a myšlením současníků i následovníků. Po Vítězslavu Nezvalovi, Bedřichu Fučíkovi a Miloši Dvořákovi to byly zejména studie Vladimíra Binara, později Josefa Normona Rostinského. V době, kdy dokončuji tuto práci, se připravuje do tisku rozsáhlá monografie od německého slavisty Alexandra Wolla. Bezprostřední neodborný i odborný ohlas, který vyjadřují recenze či posudky, však dokládá, že orientaci často postrádali i čtenáři jednotlivých Demlových knih. Obtíže, které při četbě zakoušeli, se stávaly příčinou dlouhodobého odsudku, marginalizace a nepřijetí. Tyto obtíže však mohou posloužit také jako ukazatel Demlova specifického způsobu budování jednoty vlastní výpovědi. Zkoumání překážek i pozitivních ukazatelů významového sjednocení Demlova díla (a tím základních vodítek k četbě) je vlastním úkolem této práce. Powered by TCPDF (www.tcpdf.org)
|
|
The effect of Goeckerman therapy on selected markers of angiogenesis and inflammation in psoriasis patients
Pohl, David ; Andrýs, Ctirad (advisor) ; Hernychová, Lenka (referee) ; Petrisková, Jela (referee)
Psoriasis is one of the most common skin diseases affecting about 2-3% of the caucasian population. Its clinical presentation is the formation of red scaled plaques on the skin. The main pathological features of psoriatic plaque comprise of skin inflammation, disturbances of keratinocyte proliferation and maturation and angiogenesis. Although the precise precipitating mechanism of psoriasis has not been discovered yet, the key element in psoriasis initiation is T- lymphocyte population. Nevertheless, other inflammatory cells (e.g. neutrophils, macrophages) as well as activated endothelium play a role in its pathogenesis. Indeed, one of the first histological changes in the affected skin is leukocyte infiltration. The so called trafficking of inflammatory cells to the skin is tightly regulated process guided by cytokines especially chemokines. Angiogenesis is a process of new blood vessel growth from preexisted vessel bed. Vessels in the most of the tissues of adult individual remain in a state of quiescence. The rate of endothelial cell turnover is relatively slow (1-2 years). However in cases of physiological or pathological requirements, a new vessel formation can be initiated by the mechanism called angiogenic switch. One of the pathological conditions associated with angiogenesis is formation of...
|
|
The profitability of pension system and impact of its reforms on men and women
Šatava, Jiří
Based on a representative database of 7,000 men and women, we calculate the profitability of the pension system for men and women and its changes due to "small" and "large" reform. Profitability is measured using an indicator of pension wealth as the difference between the present value of future pensions and future contributions to the pension system. Profitability for individuals varies according to gender, age, income level and other factors.
|
|
Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
|
|
The Assessment of the Benefits of the Investment in the Specialized Software EASY
Toráčová, Denisa ; Hrůzová, Helena (advisor) ; Hirnšal, Zdeněk (referee)
The goal of this work is to assess the benefits of the investment in the software EASY. Seen from the financial point of view, the base for the assessment of the benefit consists in efficiency of the acquisition. The efficiency is calculated according to the method of the payback period and the indicator of the profitability of the capital. The second part of the work contains an assessment of the benefit of the acquisition of the software EASY from the operating point of view. It is divided in four analyses that assess different aspects of the benefit. The conclusion of the work involves the overall assessment of the investment and a recommendation regarding the investment in another program license.
|
|
A judgment of the predicability efficiency of the prediction models on the basis of financial statements of the Altreva Ltd. and Jitex Inc. corporations
Kulda, Jakub ; Strnad, Lucien (advisor) ; Kotáb, Jiří (referee)
The thesis deals with the predicability efficiency of prediction models, which represents integral part of financial analysis. These models could be divided into bankruptcy prediction and solvency models. The aim of the listed models is to determine level of financial health of selected companies with a few year prospects. As a representative of the companies, which went bankrupt, was selected Jitex Inc., which fold in 2009 and going concerns represents Altreva Ltd. In the theoretical part various financial ratios and prediction models are described with their expected characteristics. These descriptions also include explenation of models construction. The practical part provides concrete results of used prediction models and financial ratios of Altreva and Jitex. A special attention is paid to Jitex Inc. in 2006, where the prediction models could be misjudged by high level of artificially overvalued profit. The practical aim of this study is an extensive specification of tests along with their suitability to predict fitness of companies within the Czech economy framework.
|
|
Application of trihalomethane formation potential to evaluation of drinking water treatment efficiency
Halešová, Barbora ; Dolejš, Petr (referee) ; Mega, Jaroslav (advisor)
The aim of bachelor thesis was to develop a literature search for the potential creation of oftrihalomethanes (THMs FP) as indicators of water quality in surface water treatment. The THM FP test was monitorated to evaluate the effectiveness of current technological methods of treatment of natural water with special consideration of water with increased content of humic substances. The attention was focused on comparison of the THM FP values with the normally applicable water quality parameters; it means the concentration of dissoluble organic carbon (DOC), UV254, CODMn, CODCr. The obtained evidence suggests that THM FP test allows sensitively assess water quality in term of content of chemically and biologically easily biodegradable organic substances. The potential of THM formation has been proved as a valuable tool for quantify non-specific organic contaminants in treated water, which can usefully complete previously used criteria for assessing quality of treated water.
|
|
Životná úroveň českých a slovenských spotrebitel'ov
Kubovčíková, Anna
The Bachelor thesis is focused on standards of life and factors affecting the living standards of Czech and Slovak consumers. In the theoretical section are explained the concepts related to living standards, a consumer, and his behavior. The practi-cal part is divided into two parts. The first part examines the standard of living objectively determined by indicators such as GDP, household income, unemployment, inflation and alternative indicators. The main source comes from secondary data published on the websites of the Eurostat and the Czech and Slovak Statistical Office. In addition to these indicators, it is necessary to include other factors affecting the standard of living, in particular the subjective opinion of inhabitants. The second part of the thesis is aimed at subjective views of consumers of the Czech and Slovak Republics, whose data are collected through a questionnaire survey. Finally, both parts are compared and acquired results are used to understand the reasons for such development and recommendations are designed.
|
guest ::
