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Porovnání kvantitativních a kvalitativních vlastností vybraných klonů odrůdy Sauvignon
Pokorný, Stanislav
The research in this diploma thesis aims on the comparison of quantitative and qualitative characteristics of selected clones of variety Sauvignon blanc. For selected clones were compared phenological phases, uvological characteristics, analysis of grape must, wine analysis and sensory evaluation. The experiment was carried out in the vineyards of the company Ampelos a.s. It was observed eight clones of variety Sauvignon Blanc. It was observed phenological phases in the same conditions of given clones. It was then determined uvological characteristics of bunch of grapes which was aimed on the average weight of bunch of grapes, the average weight of berries, the average weight of berry, the average weight of stem, the average number of berries and the average size of bunch of grapes (length x width). In the grape must were measured the analytical values, such as the sugar content, the amount of titratable acid, pH, the assimilable nitrogen content. From the results, it was clear that clones from Czech selection are much better adapted to the Czech climatic conditions. It was also observed that not all clones from Czech selection achieved better results than clones from abroad. This was confirmed in the case of clone 29/68 which has got the worst results from the all observed clones. As an ideal option for producing high quality wines is a planting composed from multiple clones with different characteristics.
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Porovnání kvantitativních a kvalitativních vlastností vybraných klonů odrůdy Sauvignon
Pokorný, Stanislav
The research in this diploma thesis aims on the comparison of quantitative and qualitative characteristics of selected clones of variety Sauvignon blanc. For selected clones were compared phenological phases, uvological characteristics, analysis of grape must, wine analysis and sensory evaluation. The experiment was carried out in the vineyards of the company Ampelos a.s. It was observed eight clones of variety Sauvignon Blanc. It was observed phenological phases in the same conditions of given clones. It was then determined uvological characteristics of bunch of grapes which was aimed on the average weight of bunch of grapes, the average weight of berries, the average weight of berry, the average weight of stem, the average number of berries and the average size of bunch of grapes (length x width). In the grape must were measured the analytical values, such as the sugar content, the amount of titratable acid, pH, the assimilable nitrogen content. From the results, it was clear that clones from Czech selection are much better adapted to the Czech climatic conditions. It was also observed that not all clones from Czech selection achieved better results than clones from abroad. This was confirmed in the case of clone 29/68 which has got the worst results from the all observed clones. As an ideal option for producing high quality wines is a planting composed from multiple clones with different characteristics.
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Origin of Goods (customs)
Kašuba, Jakub ; Novák, Radek (advisor) ; Pokorný, Stanislav (referee)
The Master´s thesis deals with origin of goods and its importance in customs and international trade. The main objective of the thesis is to provide a complex summary of principles and rules for determination of origin of goods. A secondary objective of the thesis is to either confirm or rebut the assumption that origin frauds occur mostly in connection with non-preferential origin. The first part explains basic customs terms. The second part analyses non-preferential and preferential origin of goods. Last two parts focus on theoretical and practical aspects of origin frauds.
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Šlechtění révy na ŠSV Ampelos
Pokorný, Stanislav
The aim of this thesis is the description of the vine and history, as well as the beginnings of cultivation of vines in South Moravia. The main part of this work deals with our eldest šlechtitleskou Station Wine in Znojmo - Ampelos and since 1895 when this station was then describes the main osbnosti that are associated with this station. Are mentioned varieties that have been bred here, but also varieties that have yet whether they will be entered in the State Variety Book. The last section briefly describes the other station activities such as slekce Sauvignonových clones or slekce yeast.
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VAT implications related to the transfer of the VAT registered person?s business assets between EU member states
Pokorný, Stanislav ; Svátková, Slavomíra (advisor) ; Kroulíková, Ivana (referee)
Cílem diplomové práce je nalezení daňově optimálních řešení při přemísťování obchodního majetku mezi členskými zeměmi Evropské unie z pohledu plátců DPH. Ačkoliv šestá směrnice definuje obecně samotný institut přemístění, prakticky neupravuje jednotlivé možnosti zjednodušení (konsignační sklad, ?call off stock?). Výsledkem mojí analýzy je zjištění, že více než třetina členských států možnost zjednodušení nepřipouští. Většina států umožňuje využít zjednodušeného režimu v rámci ?call of stock? dodávek. Pouze Lucembursko a Belgie pak připouští zjednodušený režim jak pro ?call of stock? dodávky tak i pro konsignační sklady. Na konkrétním modelovém příkladu fiktivní společnosti jsem dospěl k závěru, že optimální volba daňové struktury je sice významným faktorem, ale rozhodujícím prvkem pro stanovení obchodní struktury zůstává zvolená obchodní strategie.
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Finanční analýza a mezipodnikové srovnání podniku Pražská plynárenská, a.s.
Benešová, Šárka ; Staňková, Anna (advisor) ; Pokorný, Stanislav (referee)
cílem mé práce není provést pouze samotnou finanční analýzu a mezipodnikové srovnání společnosti Pražské plynárenská, a. s. Ráda bych také ukázala, jak ?běžná praxe? využívá škálu možných ukazatelů a metod finanční analýzy, a to pro stanovení bonity společnosti a jaký je pohled věřitelů na vyvozené výsledky. Smyslem mé práce je zároveň se pokusit vytvořit praktický návod pro management, jak vytvořit tzv. dynamickou SWOT analýzu, kterou lze použít nejen pro prezentaci společnosti navenek, ale také pro tvorbu samotné strategie podniku.
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