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Information technology in accounting treatment
PROKEŠOVÁ, Jana
This bachelor thesis evaluates the pros and cons of accounting treatment using information technology. Single modules of program are analyzed, their user interface, parameterization, hardware requirements, data protection, support and accordance to the law.
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Business plan. Business in the area of cultivation and processing of lavender.
Třešňáková, Karin ; Zadražilová, Dana (advisor) ; Zadražil, Václav (referee)
This thesis is focused on the business plan in the cultivation and processing of lavender. The aim is to determine whether the plan can be implemented profitably. In the first part, I deal with the formal requirements of business plan, its simplified form LEAN CANVAS, SMART method for determining targets. Another chapter is a marketing strategy and marketing mix. Following the financial plan, which is divided into an optimistic and a pessimistic variant. The second part describes the history of growing lavender, its healing powers and possibilities of use. The third part, its own business plan.
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Comparison of accounting programs from the point of view of the use of information for management companies
Loušová, Petra ; Stejskalová, Irena (advisor) ; Pevná, Jana (referee)
The aim of the thesis is to compare accounting programs from the point of view of the use of information that are important for management companies. The theoretical part deals with the general approach to processing business information in the accounting. Next there is explained an overview of what information in the field of accounting are important and necessary for the job of financial manager. The practical part contains an analysis of at least three accounting programs, with the main focus on what information from the selected accounting program managers need in their work and what information is actually gaining from the program. In practical part, there are also compared results of individual organizations; information is gathered through in-depth interview with financial managers selected companies.
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Usage of unstructured data in Business Intelligence
Rakhmanova, Malika ; Šperková, Lucie (advisor) ; Karkošková, Soňa (referee)
The aim of the thesis is to identify the main trends that are occurring in the market of Business Intelligence and related to unstructured data, to describe the possibilities for integrating unstructured data, to clarify what the impact on the company have the results that can be obtained using these solutions and how generally incorporate an analysis of unstructured data into BI. Another aim is to show the current situation of processing unstructured data on the example of BI system. The thesis is divided into several parts. First part is describing of the Business Intelligence area and the basic components of Business Intelligence, as well as identifying market trends. Then, there is the next part: separating the data into structured and unstructured. Here is the part about how you can access and analyse unstructured data and what is their place in BI systems. This is the end of a block of unstructured data and the beginning of a description of the enhanced version of BI. Finally, the current market situation and BI tools, which include unstructured data, are introduced. This section provides an overview of how BI tools approach to analyse unstructured data. Existed literature, professional and freely available Internet resources are used for writing the work. The purpose is to serve as a source of information for quickly orienting in the current situation, to serve as a guide to the world of BI solutions and to show potential users what are the options and functionality of these BI solutions.
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Processing Business Plan
Halmlová, Lenka ; Štůsek, Jaromír (advisor)
This Master thesis deals with the processing of a business plan, which regard the establishment of a new agricultural trade.This thesis includes a formal structure and concrete steps of processing a business, marketing und financial plan. This thesis consists of a theoretical and practical part. After studied literature is the theoretical knowledge is used in practical part, which is then processed a concrete business plan of the new businessman. The subject´s of business of the new businessman is agricultural activity, primarily beekeeping.
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Zalužanský Brook Restoration Project
Lašek, Jakub ; Kalibová, Jana (advisor)
This thesis contains restoration project of chosen section of Zalužansky brook in Ústecký kraj. Project is processed at the level of documentation for territorial management according to decree no. 499/2006, of buildings documentation. Theoretical part captures professional literature research dedicated to restorations, spatial planning and buildings documentation. Analytic segment closely defines and characterise location of interest at first, although major part consists of designed restoration measures following requirements for creating a building documentation by mentioned decree. Benefit from this thesis is it's possible usage as a background material for documentation created by authorised engineer for water management and landscape planning.
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Freezing technology of bull sperm in relation to its survivability and fertilization ability
Doležalová, Martina ; Stádník, Luděk (advisor) ; Jiří, Jiří (referee)
The aim of optimalization the insemination doses production is to provide the highest fertilization ability of spermatozoa during the demanding proces of processing fresh semen and its subsequent cryopreservation. Temperature changes causes spermatozoa damage during the cooling and freezing. Spermatozoa is exposed to cold shock and many others limiting factors, which leads to cell death and therefore to decline of fertilization ability of thawed insemination doses. For increasing spermatozoa resistance, exactly the plasma membrane resistance against cold shock was fraction of egg yolk LDL cholesterol (low density lipoprotein) at various concentrations into the comercially produced diluents added. It is believed that LDL acts possitively to plasma membrane and helps to maintain the fertilization ability of spermatozoa after thawing. Following step in the proces of insemination doses production is slow cooling of diluted semen and equilibration, when the straws are store at cooling box for 30 minutes to 240 hours. This period is necessary to penetrate of certain diluent components into the spermatazoa also maintain the balance between their intracellular and extracellular concentration. Also important is subsequent freezing temperature gradient of insemination doses. The most suitable freezing method is based on computer controlled temperature decline in freezing chamber which allows the precise control of ice crystals formation that could tear and kill the cell.
During 2012 to 2016 was repeatedly collected semen from the group of breeding bulls (n = 27, Holstein and Czech Fleckvieh breed) at AI centre. Semen which fulfill the standard entrance conditions in first step was evenly into several parts divided. For dilution the three types of comercially diluents AndroMed, Bioxcell and Triladyl with and without LDL addition were used. Into the diluents AndroMed and Bioxcell the concentration of LDL 4 %, 6 % and 8% into the dilent Triladyl 6 %, 8 % and 10 % was added. Diluted semen was filled into the glass capillares with volume 0,1 ml and temperature +4 °C. Subsequently the sample was placed to cold bath (0°C) for 10 minutes. Then the volume of capillare with physiological solution (37 °C) was mixed and for next 120 minutes was incubate. The effect of cold shock to proportion of live spermatozoa was evaluated by using Eosin and Nigrosine staining technique during heat test of spermatozoa survivability after spermatozoa heating and after 120 minutes of incubation.
The more suitable semen diluents which provide the higher spermatozoa resistance against cold shock were AndroMed and Bioxcell. Together the possitive effect of LDL addition into the diluents to lower decrease of proportion of live spermatozoa during heat test was found (P<0.05). The most suitable LDL concentration which had a favorable influence at spermatozoa resistance against cold shock was 6 % in diluent Bioxcell. Values of the proportion of live sperm were higher at the beginning of the heat test (+1.31% to + 3.2%) and after 120 minute incubation (+5.82% to +8.41%) compared to other diluents with and without addition of LDL.
In the next step the process of equilibration was optimized, is an important part of insemination doses production. The effect of the length of equilibration for subsequent fertilization ability of spermatozoa was evaluated using spermatozoa motility based of CASA and proportion of live spermatozoa after thawing and during heat survival test lasting 120 minutes (37 ° C). Suitable semen was diluted by comercially used diluent AndroMed based on soya lecithin, filled into the straws (0.25 ml), cooled and equilibrated in cooling box for 30, 120 and 240 minutes and freezed in programmable freezing box applying four types of freezing curves differing in temperature rate decline. There was used standard and by producer recommended 3. phase freezing curve, then 2. phase freezing curve, and 3. phase freezing curve with slower as well as rapid decline of temperature rate in freezing chamber, compared with standard freezing curve. The highest spermatozoa motility was found using 240 minutes of equilibration by +2.72% and +4.58% compared to other lengths of equilibration (P <0.05 to 0.01). The highest proportion of live spermatozoa was found using 120 minutes of equilibration (+6.87 % and +8.68 %). The highest average spermatozoa motility during heat test after thawing was achieved by using 2. phase freezing curve (from +2.97% to +10.37%, P <0.05), also in the proportion of live spermatozoa (from + 4.37% to +8.82%, P <0.01). When evaluating interaction between the length of equilibration and freezing curve (standard 3. phase and 2 . phase freezing curve), the highest average spermatozoa motility and proportion of live spermatozoa using 240 minutes of equilibration by both freezing curves was reached, there was no statistically significant differences. As well as, in all evaluated parts of this study the individual differences between ejaculate of bulls and within semen from one bull (P <0.05) as secondary effect were found.
To maintain good fertilization ability of semen during cryopreservation is necessary to increase the spermatozoa resistance against cold shock using addition of correct concentration of LDL into the commercially used diluents AndroMed and Bioxcell. Subsequently the fertilization ability of insemination dose is influenced by cooling, the length of equilibration and freezing. The length of equilibration 120 minutes and more as well as gentle way of freezing according to freezing curve, which ensures a gradual decrease of temperature in freezing chamber provided the higher average spermatozoa motility and proportion of live spermatozoa.
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An analysis of the practical part of the final apprenticeship examinations at a particular apprenticeship school
Ritterová, Miroslava ; Kříž, Emil (advisor) ; Hrušková, Eva (referee)
The bachelor thesis analyses the final practical examination of students at a vocational school a private institute in Prague that trains cooks and waiters who receive full vocational certificate training. The analysis was performed in school years 2012-2013 and 2013-2014 and 2014-2015. The aim of my thesis is to compare the quality and knowledge level of written, practical and oral final examinations. The thesis analyses the results of the tests according to individual assignments. The theoretical part of my thesis describes the individual components of the final examinations, evaluation criteria, final examinations following uniform assignment, and the history of our school. The practical part describes the actual course of all the parts of the final examinations both in their former and contemporary unified assignment form. Results of both forms are then confronted and compared.
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