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Identifikace klíčových faktorů finanční výkonnosti podniků smíšené zemědělské prvovýroby v souvislosti se změnami struktury produkce
Vybíralová, Eliška
Vybíralová, E. Identification of key factors of financial performance of mixed agricultural primary production concerns in connection with changes in production structure. Diploma thesis. Brno: Mendel University in Brno, 2019. Diploma thesis deals with the identification of key factors of financial performance of the Agricultural concern Olbramkostel in connection with changes in production structure. The results will be compared with the business environment based on a representative sample of agricultural concerns. The theoretical part focuses on gathering theoretical knowledge from the area of measuring financial performance and agricultural production. In the practical part, a financial analysis will be done using selected tools, ensuring the basic evaluation of the company and the business environment. Based on the results of the financial analysis, the Discussion will identify the key factors affecting financial performance and the scenarios will model the effects of structural change on the business environment.
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Enogastronomie v podmínkách České Republiky
Švidek, Adam
This bachelor thesis deals with enogastronomy in conditions of the Czech Republic. The thesis is divided into theoretical part and experimental part. The theoretical part clarifies the definition of basic concepts, shows the current state of agricultural production in connection with gastronomy, describes the general principles and rules for pairing of food and wines, and describes their implementation in practice. The experimental part contains three multiple-course menus, paired with selected wines - one of them was practically tested and verified. The individual chapters also deal with the analysis of the results, description of the pairing problems, the consideration of some food components and wines in creating the optimal fusion of flavors.
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Options to expand production on small family farms
Brabcová, Michaela ; Malý, Michal (advisor) ; Kateřina, Kateřina (referee)
This diploma thesis deals with the financial analysis of "Bláhův dvůr". It is a small starting young farm in the Central Bohemian Region. In the first part, I analyzed the financial analysis using financial ratios such as rate of return, liquidity, asset and debt. To determine whether a company is a profitable one, I have made the financial analysis using status indicators which are following: Altman's Z score, indices of credibility, Taffler's z-score and Quick test by Kralicek. At the end of this analysis the Cash flow is provided. The next part of my diploma thesis deals with the evaluation of the current market position of the farm using the external economic indicators such as the analysis PEST and Porter´s five forces model. After completing all the above mentioned analyses, all risks and divergences in agricultural commodities were evaluated through price trends. Using all the information, economically recoverable and revenue possibilities for future development were suggested. The main purpose of this thesis is the SWOT analysis, where I have mentioned weaknesses and threats, which will be eliminated and minimalized through business opportunities and business strengths.
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Winter Density of House Sparrow in Different types of Rural Settlements along the Czech – Austria Border
Oberpfalzerová, Michaela ; Zasadil, Petr (advisor) ; Šmejdová, Lucie (referee)
From the point of view of the Czech Republic in the last 80 years we can specify two periods, which had a significant impact on the general character and development in agriculture. The first period can be traced to the 50s of the last century, in which the concentration of agricultural production headed towards to factory farming. The second one began at the beginning of the 90s. At that time a sharp downtown of animal production occurred and the sooner concentrated production began, after the regaining by previous owners, to erode into what it is today private agriculture.
This thesis aims tocontribute to a confirmation of rejection of the hypothesis that the above described changes have a negative impact on the selected avian species. These species are represented by significantsynanthropic birds: house sparrow (which is a crucial representative in this thesis), tree sparrow and collared dove. Thirty municipalities were chosen to emphasize the differences in quantity of these species, half of them located on each side of the border with the Czech Republic and Austria. The comparison of quantities of bird populations took place in the surroundings of the cities Znojmo and Retz.In this thesis the Republic of Austria acts as a country which has not been burdened by a substantial economic development and which has applied the continuous market economy since the end of the Second World War.
In the individual squares the numbers of the representatives of the studied species and the environmental characteristics were recorded during the winter period. The significant differences in the numbers of birds at selected locations were demonstrated using a multifactor ANOVA STATISTICA 12. Moreover, the impact of selected environmental variables on the abundance of observed species was also analysed. It was found that the selected species depend on an inclusion into the individual states as well as on a classification into various biotope types. Finally, the dependence on the area of trees and bushes, the proportion of new buildings and the presence of poultry in the square were also observed. The most numerous species in the Republic of Austria was the house sparrow, the most abundant species in the Czech Republic was the collared dove. A slight increase in the occurrence of the collared dove was recorded in both states. Tree sparrow as a species occurred in relatively large numbers, but only locally. It was found that the populationsof the above mentioned species were generally more numerous in the Austrian municipalities. An interesting fact is that most of the observed individuals in the Czech Republic occurred in village built-up areas rather than in agricultural premises, as it was initially estimated.
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Numbers of selected bird species in various types of village built-up area.
Kebrle, Dominik ; Zasadil, Petr (advisor) ; Šálek, Miroslav (referee)
In Czech rupublic and similar in most of Europe, some of agricultural landscape birds abundance is declining. The biggest decline was record by House Sparrow (Passer domesticus), probably causes by changes in building technique or by lack of food opportunities. The decline in the case of Greenfinch (Carduelis chloris) and Linnet (Caduelis cannabina) is attributed to the intensification in farming. In the case of Starling (Sturnus vulgaris) is persecution by human possible cause of decline. Estimate abundance overal of eleven bird species was conducted during nestling perion in 2015 in 20 villages situated in the southwest of Central Bohemia. It was select 10 villages with working farming, in these villages was define three census site of 1 ha in different types of bulit-up area (in the centre, in the edge and in factory farm area). In 10 remaining villages was define only two census sites (in the centre and in the edge) because absence of factory farm area. House Sparrow (Passer domesticus) and Collared Dove (Streptopelia decaocto) significantly favoring village centre in villages without factory farm. Tree Sparrow (Passer montanus) significantly prefers the edges in villages with factory farming. Black Redstart (Phoenicurus ochruros) significantly favoring village centre no matter on presence of factory farming. Effect of farming on increase of birds abundance wasn´t prove. Only Collared Dove (Streptopelia decaocto) significantly avoid factory farm area. In the case of other factors (bulit-up area, area of trees and shrubs, herb layer surface, proportion of new buildings, distance from factory farm area) was prove influece of trees and shrubs area on House Sparrow (Passer domesticus), which decline abundance with increase the area. It was also prove influence of bulit-up area on Starling (Sturnus vulgaris) which decline abundance with increase the area.
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Finanční výkaznictví v oblasti zemědělské výroby
Wiesnerová, Petra
Financial Reporting in agricultural production. Diploma thesis. Brno: Mendel University, 2015. Diploma thesis is dealing with reporting, valuation and accounting of agricul-tural production according to Czech accounting adjustments and Internation-al Financial Reporting Standards. In the theoretical part are defined and de-scribed the basic concepts of agriculture, further describes a method for reporting agricultural production according to Czech accounting adjustments and IAS/IFRS. In the practical part is describe the method of accounting for specific agricultural society governed by Czech accounting regulations. Data from the financial statements of the company are used to devise a method of accounting in accordance International Financial Reporting Standards. The impact of the selected methods is quantified in profit.
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Posouzení efektivnosti investičního záměru společnosti Agro Jevišovice a.s.
Klempová, Michaela
The aim of bachelor thesis "Evaluation of an investment project's effectiveness of the company AGRO Jevisovice plc" is evaluate in investment project's effectiveness in the company, which operates in both crop production and livestock production. Evaluation is carried out with regard to the method of financing the project and the possible risks of it following. The thesis consists of a theoretical part and the practical part. The theoretical part introduces the concepts relating to investment, the investment plan and his creation. The practical part is focused on the analysis of economic indicators, the determination of cash flows with respect to the time factor, inflation and tax burden. In conclusion, both variants are compared in terms of economic efficiency and recommended preferable variant.
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Možnosti využití optimalizačních metod při plánování osetí zemědělské půdy
Bulíčková, Anna
Bulíčková, A. The opportunities of using optimization methods for crop planning. Diploma thesis. Brno: Mendel University, 2015. This diploma thesis deals with the opportunities of using optimization methods as a decision-making tool for the structure of crop rotation. The aim of this thesis is to consider the possibilities of using the methods of the operation research in crop planning and suggest appropriate optimization tools. The suitable model will be applied to a chosen agricultural company. The important terms of the farmland, crop rotation and optimization methods using in agriculture are described in this thesis. Subsequently, the structure of agricultural production in ZD Třebelovice is analyzed and appropriate optimization model suggested. The problem is solved by using the MS Excel software. The example of ZD Třebelovice is used for the generalization in the agricultural sector.
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