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Vplyv dotáciína hospodárenie poľnohospodárského družstva
Jaborníková, Michaela
Jaborníková, M. The impact of subsidies on the economy of agricultural cooperatives. Diploma thesis. Brno: Mendel University in Brno, 2023. The diploma thesis deals with the issue of agricultural subsidies, specifically their impact on the economy of the selected cooperative. In the theoretical part of the thesis, the agricultural subsidies that flow from the European Union, the Czech Republic and Slovakia are characterized. The thesis provides a basic overview of the accounting of subsidies and the subsequent impact on income tax, as well as an overview of the financial indicators used in the practical part. Furthermore, a comparison is made of the possibilities of obtaining subsidies as individuals and legal entities in agriculture. The practical part then examines the impact of subsidies on the economy of agricultural cooperative XYZ through financial analysis.
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Financing of sports clubs from public resources in Teplice
Veselý, Daniel ; Opelík, Daniel (advisor) ; Šíma, Jan (referee)
Title: Financing of sports clubs from public resources in statutory city Teplice. Objectives: Main objective of this bachelor thesis is to suggest an improvement in subsidy policy of city Teplice regarding sport. This suggestion is based on research among sports clubs located in the city that draw subsidies from public resources. Methods: Data which the improvement suggestion is based upon were collected by semi-structured interviews with representatives of sports clubs located in Teplice. Semi-structured interviews with representatives of current city government members were also done, so that the current government could provide their point of view on identified problems. Possibilities of the municipality government regarding public funding of sports clubs were also discussed in this interview. Secondary data analysis of various sources regarding public funding of sports clubs was also used as a secondary method in this bachelor thesis. Results: Perception of subsidy policy of statutory city Teplice regarding sport is relatively positive. Clubs are usually happy with the amount of finance they receive. They also highlight easy administration and kind approach of city officials. The biggest problem identified in the research was that the current subsidy setting does not reflect on how financially...
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Solární panely a změny ve využívání krajiny v ČR - regionální srovnání
MOJŽÍŠKOVÁ, Markéta
The bachelor thesis is aimed at mapping the location of solar panels in individual regions in the Czech Republic. It examines the question of owners and analyses the percentage difference of solar panels located on agricultural land among individual regions. In further it is focused on factors affecting the location of solar panels in particular regions in terms of regional policy, agricultural policy, subsidy policy and renewable energy policies. The next part of work focuses on landscape use in the Czech Republic and its conditions for the use of photovoltaic power plants. The work based on analysis of secondary data obtained from statistics, cadastral office's real estate maps and geoportal, uses data from the Ministry of agriculture, the Ministry of Industry and Trade and the Ministry of Environment. The Results show the connection between landscape use and its changes in landscape usage in term of solar panels installation.
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Impact of subsidy policy on profit of chosen farm
HRDLIČKA, Vlastimil
The main aim of this work is the ratings of the impact of subsidy drawing to support a particular agricultural business. The theoretical part includes a brief summary of Czech Agriculture in basic numbers and describes the weak and strong sides of the sector. The main part of this theoretical examination is the definition and explanation of the basic ideas in the area of subsidy drawing and summary of the subsidy instruments which are used to support the Czech agriculture sector both from the European Union as well as from national resources. The task of the analytical part is to make a financial and operational analysis of the selected agricultural business, the quantification of the effect of subsidy drawing on its operations and evaluation of the contribution of the received financial resources to the development of the agricultural activity. For this effect, the method of financial analysis was used, which represents a major part of financial management of a company.
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Vliv ovocných sadů na krajinný ráz Lhenicka
PACLÍK, Filip
The thesis deals with the assessment of landscape character of the selected and mapped locations. It also covers the topic of establishing orchards and their integration into the local landscape. The theoretical part describes the history of orchards in the Czech Republic, defines the notion of landscape and landscape protection in the Czech legislation. Furthermore it explains general information of the drawing of European grants and mentions practical solution of orchards in land consolidations. The practical part consists of elaborated details of the project of planting and management technologies in a particular orchard. There is a description of the basic rules for getting a grant contribution in the field of landscaping. This part deals with landscape assessment including a proposal for a potential increase and protection of the landscape in the area.
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The Specifics of the Construction and Operation of Agricultural Biogas Stations
Chládek, Ivo ; Kolář, Pavel (advisor) ; Hašková, Simona (referee)
The subject of this thesis is precisely what one sentence he says her name - the specifics of the construction and operation of agricultural biogas plants ( BPZS ) including assessment of their economic efficiency in terms of the existing subsidy , subsidy and incentive policies for renewable energy sources ( RES) . The site -specific construction and operation in the detail reports for this purpose specially modified documents business plan - feasibility and economic audit. Economic efficiency of the existing subsidy , subsidy and incentive policy examines modern fundamental financial analysis projects based APV ( taking into account the effects of special financing details of the NPV) . Based on its findings the conclusion of the practical part of the thesis formulated specific recommendations that can effectively contribute to the suppression of the feared consequences of the expected boom BPZS development in the country.
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Establishment of orchards in South County
PACLÍK, Filip
This thesis deals with the history and development of orchard management in the Czech Republic, the establishment of orchards and their integration into the landscape, landscaping specifics in dealing with orchards and comparison of conventional and organic farming. It also treats in detail the characteristics and history of the monitored sites, detailed processing of annual maintenance of cherry orchard and the harvest season, description of cultivated varieties and mechanization in monitored orchard used along with planting and developed according to current investment costs.
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Subsidy Agricultural Cooperative, their role and influence on the structure and results of operations, accounting and tax context
MALENICKÁ, Iva
This diploma thesis deals with the issue of subsidies, and gives an overview on their structure and basic programmes offered by the funds, from which it is possible to draw grants and it subsequently informs about the conditions for the payment of subsidies. There also offers information about accounting and tax aspects.It focuses on the describtion of management of an agricultural entity operating in South Bohemia. The thesis elaborates the most important aspects of the application of exercicing costs reduction in the managment of Agricultural Cooperative in the absence of subsidies.Yet subsidies have a significant impact on the economic situation of the company. In the absence of any subsidy a Cooperative Entity would surely go bankrupt. This paper evaluates two cases to illustrate such eventuality. The first is maintenance cost analysis of grassed-areas, the second case- finding costs on the unemployed.We come to the conclusion that agricultural businesses today are not in a position to finance its activity only from their own resources and are significantly dependent on the subsidy policy, mainly of the European Union.
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Agriculture grants system and their influence at agriculture farms economic
CINKOVÁ, Zlatuše
The main aim of this work is the evaluation of the impact of subsidy drawing to support a particular agricultural business. The theoretical part contains a brief summary of Czech Agriculture in basic numbers and describes the weak and strong sides of the sector. The core part of this theoretical examination is the definition and explanation of the basic ideas in the area of subsidy drawing and summary of the basic subsidy instruments which are used to support the Czech agriculture ? both from the European Union as well as from national resources. The aim of the analytical part is to make a financial and operational analysis of the particular agricultural business, the quantification of the impact of subsidy drawing on its operations and evaluation of the contribution of the received financial resources to the development of the agricultural activity. For this purpose, the method of financial analysis was used, which represents a major part of financial management of a company.
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