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Comparison of different types of funding in the Czech Republic
JIRKOVSKÁ, Andrea
The aim of study is to analyze conditions provided by different financial institutions for various forms of financing and to choose an optimal financing variant an automobile purchase for a client, which will correspond to its requirements. The theoretical part of study is focused on a characteristic of financing forms, especially financing through a loans, leasing, factoring and forfaiting and terms that cover the loans. The practical part describes various bank and leasing companies´ products and from them the calculations were made, and selected the best product.
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Financial analysis of company SMS finanční poradenství, a.s.
Kawulok, Marek ; Sieber, Patrik (advisor) ; Pernica, Karel (referee)
The aim of the Bachelor´s Thesis Financial analysis of company SMS finančnní poradenství, a.s. is evaluation of the financial situation of the company based on data from 2011 to 2014. The Thesis consists of theoretical and practical part. Theoretical part contains the methodology of financial analysis as well as procedures for calculating each indicator. Practical part contains application of approaches presented in theoretical part and comparison of the company´s results with the major competitors.
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Finanční analýza společnosti United Parcel Service Czech Republic, s. r. o. a srovnání s konkurenty
Roudnická, Markéta ; Staňková, Anna (advisor) ; Marek, Petr (referee)
This thesis is focused on the financial analysis of United Parcel Service Czech Republic, s. r. o. during the period from 2010 to 2014 and the subsequent comparison of its results with selected comparable companies. The thesis is divided into two parts. In the theoretical part the methods of the financial analysis are defined and the optimal values of each financial indicator are determined. In the second part the company is introduced and the specific values of the described indicators are calculated as well as there is an intercompany comparison realized. The conclusion of this thesis is dedicated to an accurate description of the current situation of the company in the context of both optimal values and values which are usually achieved by comparable companies.
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Measuring the Performance of Human Capital in the Building Company
BURIÁNKOVÁ, Irena
The main objective of this work is to measure the performance of human capital in the chosen building company. Another goal is to bring suggestions for improvement that will lead to increasing to the efficiency of human capital. The thesis consists of two parts. The theoretical part provides information from the Czech and foreign literature. Knowledge of theoretical part is then applied to the practical part. Basic information about the company is included in the practical part and comparison with competing businesses is also mentioned. But the most attention is paid to the performance of human capital, which is measured by labour productivity. Two indicators are selected for the calculation of labour productivity - sales and added value. Both indicators are compared in two ways; the first is average number of employees and the second personnel costs. Calculations are performed by internal resource of the company for the period 2007-2014.
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The effect of pyrethroid based pesticides on fish
RICHTEROVÁ, Zuzana
Pyrethroids are ones of the most used pesticides worldwides. The widespread use and high stability of pyrethroids lead to the assumption of that their occurrence in the environment could be quite frequent. They can reach water ecosystem as pollutants. Residues of pyrethroids are not only detected in the water column, but also in sediments and in fish tissues. The first study was devoted to the product Nexide containing 60 g.l-1 of active substance gamma-cyhalothrin. Tested Nexide concentrations were 5, 25, 50, 100, and 250 µg.l-1. Early life stage test was used.Common carp (Cyprinus carpio) was tested. There were significant mortalities in all concentrations except the lowest concentration during the trial. The lowest concentration tested 5 µg.l-1 only caused a slightly increased mortality. This lowest concentration influenced the growth in length and weight negatively, decelerated ontogenetic development, and made the body surface of the individuals darker. Histopathology of individuals from this concentration revealed dystrophy in liver. Examination of kidney, intestine and gills did not show significant histopathological differences compared with control. The evaluation of selected parameters of oxidative stress demonstrated a significantly higher activity of detoxification enzyme glutathione-S.transferase (GST) and a significantly lower activity of defensive enzyme glutathione peroxidase (GPx) compared with the control group. The other examined parameters of oxidative stress such as catalase (CAT), glutation reductase (GR), and lipid peroxidation determined by using the thiobarbituric acid-reactive substances (TBARs) were comparable to the control group. Changes in oxidative stress parameters suggest that exposure of the organism to the product Nexide in the given concentration leads to dysbalance of defensive enzymes. The second study was devoted to the product Cyperkill 25 EC containing 250 g.l-1. Tested Cyperkill 25 EC concentrations were 7.2, 36, 72, 144, and 360 µg.l-1. The procedure of the trial was the same as the preceded one. There were 100% mortalities in all concentrations except the lowest concentration during the trial. The lowest tested concentration 7.2 µg.l-1 allowed 90% of individuals to stay alive till the end of experiment. The lowest concentration influenced the growth in length and weight negatively and decelerated ontogenetic development compared with the control. Any individual exposed to this concentration did not reach juvenile stage until the end of the trial. Dark pigmentation was visible in 68% of these exposed individuals on the last day. Similar darkening was visible in individuals from higher concentrations shortly before death too. Histological examination did not revealed significant changes in intestine, liver, kidney, and gills compared with the control group. Evaluation of selected parameters of oxidative stress demonstrated significantly lower activities of GST, GR, and GPx. Activities of CAT and TBARS were comparable with the control group. Changes in oxidative stress parameters suggest that exposure of the organism to the product Cyperkill 25 EC in the given concentration could induce oxidative stress and interfere with the activities of antioxidant enzymes. The presented thesis summarises actual data about pyrethroids and their influence on fish. The demonstrated effects confirm high susceptibility of early developmental stages of fish to tested pesticides. When interpreting the results, we have to take into account the fact that studies showed this risk even on single pyrethroid substances. But water organisms are exposed to many other more or less toxic products and substances in a real environment. These xenobiotics could react with each other and their mixture could even potentiate negative effects. The performed studies also clearly show the significant differences in the sensitivity of embryonic and embryolarval tests.
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Tool to assess the landscape connectivity in different area units and dispersal distances
Chrumko, Adam ; Šímová, Petra (advisor) ; Krčílková, Šárka (referee)
The purpose of this diploma thesis is to introduce a basic summary of landscape connectivity calculations mainly focusing on the Conefor program and the effect of input parameters on output landscape connectivity indices. One of the main goals is to create an ArcMap Toolbox to simplify the calculation of landscape connectivity indices for many areas of interest. Basic squares that cover the whole Czech Republic were chosen as main areas of interest. These units are used for example for mapping the abundance of flora and fauna. The same indices were calculated for NUTS3 and LAU1 areas in order to compare effect of size of input areas. This thesis provides a simple solution in the form of a Python Toolbox for Esri ArcMap to calculate overall indices of landscape connectivity through a Conefor command line application for a large number of input areas. Forest connectivity for different dispersal distances and input areas of interest was calculated with this Toolbox. As an input vector layer of forests, CORINE land cover data from mapping period 1990, 2000, 2006 and 2012 were used. Input dispersal distances were chosen in the range from 50 to 50.000 meters in order to comprehensively describe their effects on indices. Resultant forest and connectivity changes are represented by cartograms; the effect of input data on output indices is shown in graphs.
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Business project based on franchising
Zavázalová, Kateřina ; Pilař, Ladislav (advisor) ; Zdeněk, Zdeněk (referee)
The thesis describes business project based on franchising. For this type of business had been choosen the company The Little Gym which is deals with providing services mainly exercise classes in specialized gyms for children aged from 3 months to 12 years. The aim of this thesis is create a business and economic evalution of the project in the field of fitness with the use of franchising.
The thesis is devided into theoretical and practical parts. In practical part the authoress used data from the Czech statistics authority and created a comparison of development birth of childrens, income of families, proportion of minor against the population and others namely between regional cities as Hradec Králové where a new branch will come and Ostrava where the branch was recently opened. Marketing research of potential customers was focused on their opinions and attituteds to physical activitites. Further was done a market segmentation and analysis of competition, especially Porter model. The financial plan was developed based on calculation from the available data. In conclusion the bussines plan was evaluated including evaluation of the economic aspects of the project.
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Assess the current state of nutrition of horses in the specific stables and proposal optimal doses according to the their performance
Burcalová, Helena ; Mudřík, Zdeněk (advisor) ; Václav, Václav (referee)
This work deals with calculations of feed rations of selected thoroughbred horses at the High School of Horse Racing in Prague together with an assessment of economic aspects of horse feeding. The school is mainly focused on the education of jockeys, which means that the work with horses has to conform to the school requirements that need not meet the ideal feeding rhythm of the horses.
United Kingdom norms were compared to the selected Czech norms. Focus was mainly on the racing season, which provides direct comparison of the feed rations with the horses results in the races. The racing season has the highest energetic requirements that need to take into account not only the requirements for the races themselves but also for the resting periods. Feed rations were measured and fed in precise time intervals. Main feeds were oats, hay, bran and Spillers feeds.
During the assessment period a negative side - effect of high temperatures during consecutive heat - wave periods was observed. This aspect may prove important in the future and needs to be taken into account not only for feeding but for the entire horse training.
Out of five examined horses, exceedance of digestible energy requirements was observed with two horses and underestimation with one horse. For two of them the anomaly was in norm. However, the horse with the highest exceedance was experiencing difficulties with feeding, always leaving a part of the ration intact. This made it necessary to adapt the rations to a higher figure than calculated.
Economic aspect of horse feeding needs to be taken into account. The feeding expenses can be decreased by a suitable selection of a feeding mix, however the savings in this regard are not fundamental.
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Economic analysis of selected company
Kupka, Ladislav ; Mach, Jiří (advisor) ; Kateřina, Kateřina (referee)
The subject of this Thesis is the financial analyses of the Housing Association Rozvoj Sokolov. The Thesis describes in the detail the general concept of financial analyses preparation, different types of financial statements and its content and various analytical tools.
The Thesis includes a Methodical part and a Housing Association financial analyses part. The Methodical part describes various methods of analytical indicator calculations, its comparison and evaluation. The financial analyses of the Housing association is using the methodology described in the first part of the Thesis. The Industry Benchmark includes the comparison of key indicators to samples of another three housing associations from different cities Cheb, Olomouc and Prague. The Analyses includes also some accounting methods of the Company and its changes during the years and various operational issues of the housing industry.
The result of the financial Analyses of the Housing Association Rozvoj Sokolov is the conclusion that the Association is in a good economical shape and does not face any fatal issues. However, current finacial market with low deposits and bond rates can result to reduction of the key revenue stream and management should focus on this issue. Also, the increasing value of short term receivables might result to a reduction of the Companies working Capital.
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Evaluation the Financial Situation of the Selected Business Entity
Říha, Jan ; Pfeiferová, Daniela (advisor) ; Romana, Romana (referee)
The aim of the thesis is to evaluate the financial situation of the selected company Eutit Ltd. for a selected period. The firm is the world's largest producer of fused basalt. Assessing the financial situation will be made for the period 2012-2015.
The theoretical part focuses on the theoretical foundations of financial analysis, describes its objectives, principles of the method used most in practice provides a current view on the issue of financial analysis.
The practical part describes the selected company, its history and present. For the evaluation of economic situation of company Eutit Ltd. was the use of horizontal, vertical analysis, financial ratios analysis using bankruptcy or credibility models. Subsequently, the calculated values of indicators will be compared with the industry average values.
In conclusion, the evaluated results of the financial analysis are to determine the overall economic effectiveness of the selected company with evaluated as very positive.
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