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Analysis of operation charakteristics in choice agriculture enterprise
ŽIŽKA, Antonín
The aim of the diploma thesis is to evaluate economic results of dairy cattle breeding. The thesis reckons with operating indicators of the herd, operating costs and revenues in the period 2010 - 2011. The result of the thesis is a quantification of operating profit in both years and formulating the rate of operating profitability. The agricultural enterprise subject to research farms in the potato- growing Pilsen region. Its main business is Holstein cattle breeding. The average number of cows in the farm was 221 in these years. The breeding takes place in the framework of a closed turnover of the cattle. The cattle is divided into age categories matched with direct costs. Producing and reproducing indicators are evaluated in particular categories. This makes it possible to express the price of a three-month old calf, the price of a full-grown heifer, costs of production of one litre of milk, and the share of particular costs by quantifying total costs. The overall profit consists of takings for sale of milk, springer heifers, and beef cattle. Besides revenues, another income of the enterprise is the subsidy. Profitability of takings is also calculated according to farming results.
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Analysis of economics in Chlumec
Dochvát, Martin ; Vopátek, Jiří (advisor) ; Říha, Josef (referee)
My bachelor thesis "Analysis of economics in Chlumec" focus in theoretical part on general functioning of local governments, especially in areas of econimic review, loans, debt solutions and legislative powers of elected members of local authorities. In practical part, I attempt to analyze Chlumec, chosen as an example. This section describes Chlumec and its economic development over the past ten years. I especially focus on economical part, investments and indebtedness if this village. Furthermore, I also focused on housing, activities of the mayor and local government alltogether and on possible measures of debt relief and current status of Chlumec concerning this topic. At the very end are notes and results which arised from this work.
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The activation of attention student in economics
Krausová, Martina ; Dvořáček, Jiří (advisor) ; Krpálková Krelová, Katarína (referee)
This bachelor thesis gives a theoretical background of how to successfully activate and influence attention of adolescent students. For this it is necessary to know specific psychological particularities of this age group, which are described in the first chapter of the theoretical part. The second chapter talks about the essence of attention, its types, connection with other mental processes and motivation. We can find here also factors influencing attention either positively or negatively, and characteristics of impulses provoking attention. Thanks to these assumptions it is possible to better adjust components of teaching process (teaching methods, organizational forms, etc.). The third chapter describes the process and results of research which examines the presence of loss of attention and associated boredom during classes of economics. It also refers to the use of activating methods in teaching, as well as the use of modern teaching techniques.
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Cases, description and comparison of objects of health care facilities
ZNOJ, Martin
The thesis deals with examples, describe and comparison of objects of health care facilities. It solves their issues, technical requirements for their operation and individual laws and notices, which they have to follow. It also deals with reconstruction of chosen health care facility and important legislative requirements for reconstruction of ground objects. Next there are mentioned possibilities of funding health care facilities in Czech republic.
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The influence of foreign investors on the Czech economy on the example of entrance of Volkswagen AG into Škoda Auto a.s.
Šírková, Veronika ; Vostrovská, Zdenka (advisor) ; Zemplinerová, Alena (referee)
The principal objective of the bachelor thesis is to compare and evaluate situation of the Czech Republic at the transformation period under the influence of foreign investors. The thesis deals with starting points of the transformation of the Czech economic system; thus why the foreign investors have chosen the Czech Republic for fulfillment of their goals. This whole process is demonstrated on a concrete example of the entrance of German concern Volkswagen AG into Czech automobile factory in Mladá Boleslav -- Škoda Auto a.s. Using SWOT analysis is the bachelor thesis trying to evaluate contributions and negative influence on the Czech economic development after the concern's entrance.
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Breeder and economic evaluation of selected goat breed
CHVOSTOVÁ, Martina
The research was done during 2004 {--} 2006 on ecological farm specialised for Czech white shorthaired goat. Milk production per lactation period was in 2004 390 kgs, in 2005 381 kgs. It was deeply below average. In 2006 it grew up to 678 kgs that was only little below average of 707 kgs in Czech Rep. The average day milk yield was that year 2,5 kg per goat. This breed has very low fertility in longterm. Farm match the requirements of financial health. In 2006 was the income per one goat 24 818 CZK and variable costs 17 310 CZK per goat.
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Business Property - tax and accounting aspects
ANTOŇŮ, Ivona
In this Bachelor{\crq}s thesis I have examined the issue of business assets while focusing on the aspects of taxation and book-keeping. The objective of this work is an analysis of the limits of business assets in accordance with valid Czech legislations and the application of book-keeping and taxation consequences in practical terms of changes in business assets. The theoretic section characterizes business assets in terms of physical and legal entities, the company{\crq}s proprietary structure, which is dividend up according to valid account curricula for entrepreneurs that keep accounts. I have also included a preview of the question of asset assessment as well as limiting the methods of acquiring and liquidating tangible and intangible long-term assets and describing what the term joint property of spouses means pursuant to the Civil Code. I have also focused on the question of changes in business assets {--} in specific terms the methods of transferring business practices from a physical entity to a legal entity, the methods of transforming the company by division, the execution of a decision inflicting company share in a company and cooperative, and the termination of business practices of a physical entity. I provide information about taxation records and taxes designated by lump-sum amounts. In the practical section I develop the proprietary structure of a select legal entity and apply the results of the analysis of changes in business assets to this legal entity {--} the acquisition of long-term tangible assets, the sale of assets, and the depreciated price of assets in terms of the Income Tax Act. I also mention the question of acquiring tangible assets in the form of financial lease with the subsequent purchase of leased matters as a general opportunity of tax optimization, which is also applied to the select legal entity. I also mention the capital accession of a German company, which was selected by the legal entity mentioned above for the expansion and improvement of quality of offered services.
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