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LINCOLN – an algorithm for filtering daily NDVI MODIS data and deriving the start of the season
Bohovič, R. ; Hlavinka, Petr ; Semerádová, Daniela ; Bálek, L. ; Tadesse, T. ; Hayes, M. ; Wardlow, B. ; Trnka, Miroslav
Monitoring drought has become an important tool for farmers and agriculture decision makers. This has increased efforts to create a monitoring system using satellite data that could provide an independent and current source of real information on vegetation condition. The aim of this study was to develop an algorithm for processing Normalized Difference Vegetation Index (NDVI) data from the Moderate Resolution Imaging Spectroradiometer. A software utility called LINCOLN was developed for this purpose. Its filtering output was further processed to yield a start of the season (SOS) metric. Different settings of the utility were tested and correlated to such phenological ground observations as the emergence of spring barley and the beginning of leaf sheath elongation in winter wheat. There was higher correlation observed in the case of winter wheat, probably due to its weaker dependence on crop sowing date. The matrix of coefficients of determination was applied to determine the optimal settings for the LINCOLN filter. The optimal absolute threshold NDVI value for SOS was set to 4,500.
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Financial Analysis of firm Pražské silniční a vodohospodářské stavby, a.s. and comparing with competitors
Andert, Jakub ; Staňková, Anna (advisor) ; Balek, Luboš (referee)
This thesis is focused on the financial analysis of firm Pražské silniční a vodohospodářské stavby, a.s. and comparision with the four selected competing firms. Financial analysis is carried out for the period 2007-2011 and compared to the situation before the economic crisis and during the crisis in the sector of civil engineering. The thesis is divided into several parts. The first focuses on the theoretical part of the financial analysis, then is analyzed the civil engineering before and during the economic crisis, and then are characterized the compared companies. Then there is the financial analysis performed on all the comparision companies, consisting primarily of the analysis of profitability, liquidity, activity and indebtedness, completed with bankruptcy and credibility models. In the conclusion is summarized all the results obtained.
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Modifications of Profit in Classical Balance Theories
Balek, Luboš ; Janhuba, Miloslav (advisor) ; Pakšiová, Renáta (referee)
The master's thesis focuses on the accounting concept of profit or loss. In the first part, the contemporary approach to the issue from both theoretical and practical point of view is described with the main focus on the determination of the distributable profit. The capital maintenance and value measurement are also dealt with for this purpose. Following the theoretical basics laid down in the previous part, the main approaches of classical balance theories are explained and their advantages and disadvantages pointed out in relation to their possible use in practice. The thesis contains illustrative examples and ends with a draft of a usable methodology based on the various concepts described in the text.
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Tax Accounting in a Pharmacy
Balek, Luboš ; Janhubová, Jaroslava (advisor)
The bachelor thesis focuses on basic principles of the Czech tax accounting system with the accent on the tasks most relevant to the needs of a small pharmacy. The thesis also examines the legal frame for this type of enterprise and analyzes administrative consequences of this legislation.
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