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Assessment of the financial situation of a concrete company through methods of financial analysis
VIOLOVÁ, Aneta
This thesis evaluates the financial performance of selected firm during the period of ten years. For the purpose of this thesis were used known methods and tools of financial analysis. The source of the financial analysis were the data from the annual reports of the company. Based on the results obtained was reviewed the company's financial situation and were suggested measures that could lead to the improvement of its economic and financial situation.
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The evaluation the financial situation of the firm
Červený, Pavel ; Heralecký, Tomáš (referee) ; Luňáček, Jiří (advisor)
Objective of this thesis is to make a summary elaboration of particular proposals, which can reform the financial situation of the company and target the elimination of inconvenient financial indicators. In this thesis, there are used the financial analysis methods to parse financial situation of the company. For a consideration of the company financial results are proposed the processes to improve the financial situation of the company.
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Design of caravan.
Novák, Jakub ; Pelikán, František (referee) ; Rubínová, Dana (advisor)
Theme of this diploma thesis is the design of caravan meaning travel trailer. Concept is adapted to the technical and ergonomic requirements and the main goal of this concept is to provide original design with a view to the future. The complex concept meets the operational, technical and ergonomic demands of such trailers. The project is focused on the design concept of the implemented folding mechanism. Design of the travel trailer is due to todays modern technological methods and the construction ready for production and everyday operating usage.
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Propagation of inclined cracks to the interface of ceramic laminates
Novotná, Lenka ; Trunec, Martin (referee) ; Chlup, Zdeněk (advisor)
Composite materials with laminated structure provide advantages which are utilised during component design. Low density, temperature and chemical stability are the profitable properties predetermining application of ceramic laminates. The main obstacle for wide spread of ceramic materials is their inherent brittleness. Therefore, in this thesis, the crack propagation in ceramics laminates has been extensively studied. Laminated structures with various volume fractions of components (alumina and zirconia) were prepared by electrophoretic deposition. Evaluation of crack propagation through the interface and determination of basic mechanical properties was conducted on the basis of extensive literature search. Crack deflection originated in both presence of internal stresses and differences in elastic modulus during the crack interface passing was monitored. A special type of specimen geometry was employed with the aim to set arbitrary angle between crack and interface. It was experimentally found that the degree of crack deflection is dependent on entering angle and volume fraction of components. Higher crack deflection was already found in the bulk of the test piece comparing to the test piece surface. The 3D fracture surface reconstruction generated using laser confocal microscopy was used in this detailed crack propagation study. Further basic elastic and strength characteristics of laminates were determined and compared to those obtained from monolithic materials. The validity of the mix rule for elastic characteristics was confirmed by comparing of elastics modulus. The most reliable method for elastic modulus determination was marked the dynamic resonance method due to low scatter and consistency in measurement. The flexural strength of all laminates tends to be close to the flexural strength of the weakest component. Therefore the mix rule is not applicable for flexural strength estimation on the contrary of elastic characteristics. The change of component volume fraction leads only to change of flexural strength scatter. Thanks to gained knowledge about crack propagation and basic characteristic determination will be possible to design ceramic laminates more efficiently for given needs of application.
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Possibilities for utilization of selected vegetable oils in foodstuffs.
Krátká, Milena ; Vránová, Dana (referee) ; Zemanová, Jana (advisor)
The aim of this work was to find out and compare the composition of the chosen vegetable oils with regards to both the chemical composition and the pharmacological effects as the supplementary nutrition. All the oils selected contain large amount of the essential fatty acids, which has the positive effect on human health. Evening Primrose oil, borage oil and black currant seeds oil contain the large amount of the gama-linolenoic acid (GLA), which has the positive influence on the curing of the diabetes, menstrual syndrome, cancer, cardiovascular diseases, viral infections and skin disorders. Flax and hemp oil are excellent sources of the essential fatty acids in optimal ratio and are rich in other important substances, like phytoestrogenes and phytosterols. The lipids containing the high amount of the unsaturated fatty acids are predisposed to the oxidation during the storage. The oxidized essential fatty acids have the antimetabolic effect, which is working against the positive effect of original essential fatty acid. It is thus important and recommended to accompany the consumption of the polyunsaturated fatty acids (PUFA) with the antioxidants. In this work the effects of the antioxidants were also taken into account. From the oils selected the highest amount of the antioxidants can be found in Sea buckthorn oil, which contains the antioxidants like vitamin E, carotenoids etc. This work was also aimed at the literature review of the stabilization of the unsaturated fatty acids, technological production processes, reactions taking place in oils during their storage and the analytical methods used for the characterization of the oils.
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Production process monitoring system
Šimek, Ondřej ; Musil, Martin (referee) ; Fiala, Alois (advisor)
This thesis deals with production system monitoring using the SPC method. The reason for the introduction of the SPC system is in an effort to improve the quality consistantcy.This master thesis consists of three parts: Teoretic part: to solve the basic access and process for the aplication of SPC methodics. Practical part: includes the descripton of comtemporary quality control and propositions for the SPC method. Conclution:Conclusions and recommendations are made on the basis of the data evaluation.
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Tourism in South Bohemia
Nytra, Tomáš ; Grosz, Jan (advisor) ; Köppelová, Jana (referee)
This bachelor thesis is focused on tourism in South Bohemian region. The theoretical part deals on the general specification of tourism, individual types and forms of tourism, development of the modern tourism, services within of tourism and support of tourism in Czech Republic. The second part of the theoretical part is focused on general characteristics, natural beauty, description of provided services and support of tourism on regional level in South Bohemian region.
The practical part is dedicated to tourism development. The development of turnout is divided by country of arrival, progression of number of collective accommodation establishments and of number of overnight stays between years 2000 and 2013. Prognosis of development of number of collective accommodation establishments was calculated for years 2014 - 2015. Conclusion of this bachelor is focused on suggestions and recommendations for further development of regional tourism in South Bohemia. For the underlying data processing were used the professional process from statistical methods.
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The Valuation of the Company ZETOR TRACTORS a.s.
Richterová, Judita ; Strouhal, Jiří (advisor) ; Pinka, Dušan (referee)
The aim of this thesis is to evaluate the company ZETOR TRACTORS a.s. The diploma thesis is divided into two parts. The first one - theoretical part contains the terms, procedures and methods that must be defined before the actual valuation. It includes more detailed information about strategic analysis and its components, financial analysis, the procedure for making financial plan and the various valuation methods. The second part - practical part contains methods applied to the company ZETOR TRACTORS a.s. In the conclusion of the thesis the company is valued using DCF entity method and EVA.
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Influence of Accounting Policy of ŠKODA MACHINE TOOL a.s. on the Results of Financial Analysis
Zapletalová, Markéta ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis looks at the accounting policy and financial analysis within the company ŠKODA MACHINE TOOL a.s. The aim of this thesis is to describe the accounting methods used by this company and the way they affect the conclusions of the financial analysis. The theoretical part describes the key terms, sources of information and tools of financial analysis and also focuses on the issue of accounting policy. Specific accounting methods used by the company ŠKODA MACHINE TOOL a.s. are analysed in the practical part. The conclusion of the thesis shows financial analysis of this company.
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The Effect of System of Financial Reporting on Financial Performance of Business Corporation
Prokešová, Gabriela ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.
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