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Appreciate the Financial Statements of the Limited Company
Teinerová, Ivana ; Borýsková,, Zuzana (referee) ; Borýsková,, Zuzana (referee) ; Fedorová, Anna (advisor)
This bachelor’s thesis deals with the examination of a financial statement of a limited liability company. The thesis examines the 2007 statement of M + J – školní jídelna, s.r.o. The first part concentrates on legal requirements connected with the issue, and generally describes the process of creating a financial statement. The second practical part deals with the particular selected company. The 2007 financial statement is considered on the basis of collected information, individual statements related for the relevant period and the process of producing the financial statement.
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Vyhodnocení ekonomiky výroby mléka na vybraných farmách dojeného skotu v ČR
Bínová, Alice
The thesis characterizes dairy cattle breeding and milk yield of the most represen-ted dairy and mixed breeds in the Czech Republic and also important factors that in-fluence the economics of milk production. In relation to the economic issues in dairy farms, costs and returns are distinguished. The methodology also characterizes two farms, which made it possible to monitor and compare the economic indicators of milk production, to assess the economic efficiency of the farms and the break-even points for 2022. In compiling the total costs and revenues that were monitored per litre, per feeding day and per cow, the total costs for the agricultural cooperative Belcice were found to be 9,018 CZK per litre per year and 230,548 CZK per feeding day per year, while for Farm B these total costs were 7,969 CZK per litre per year and CZK 203,482 per feeding day per year. The highest cost items were feed and bedding costs, which averaged 44.5 % for both farms, labour costs at 16 % and farm overheads at 14 % of total costs. The results show that the two farms are profitable even without subsidies, despite the noticeable differences in costs and milk selling prices between the two farms.
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Vliv sucha na rostlinnou produkci v kraji Vysočina
Čižmariková, Žaneta
The Vysočina region is not a homogeneous whole in terms of soil quality and climate. A European watershed runs across the Vysočina region, which divides the climate in the Czech Republic into maritime and continental. The total annual precipitation in the Vysočina region in the years 1961-1990 averaged 640 mm, while in the monitored years (2011-2014-2015-2016-2018) it decreased by 62 to 121 mm. The average annual temperature in the Vysočina region, which has been 0.4 oC lower for a long time compared to the rest of the Czech Republic, increased by 1.1 to 2.2 oC in the same period (long-term average 7.1 oC). Yields of monitored crops in the Vysočina region and the rest of the Czech Republic changed irregularly (up to 10%) during the year and year-on-year under the influence of several biotic and abiotic factors. Lack of water (drought) is and will be a bigger problem for the Vysočina region (in agriculture and forestry) than the average increase in annual air temperatures in recent years. Reducing the effects of drought requires a complex of measures with an emphasis on maintaining water in the landscape, ie on agricultural and forest land, and the need to care for its fertility in several directions.
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Assessing the impact of drought stress on winter wheat canopy by hermes crop growth model
Wimmerová, Markéta ; Pohanková, Eva ; Kersebaum, K. C. ; Trnka, Miroslav ; Žalud, Zdeněk ; Hlavinka, Petr
The main aim of this study was evaluate a drought stress effect on winter wheat development, growth (leaf area index), soil moisture and yields. Simultaneously, the ability of Hermes crop growth model to simulate drought stress response was tested. The field trial was established at Domanínek station (Bystřice nad Pernštejnem district, Czech Republic) in 2014. Mobile rain-out shelters for precipitation reduction were installed on the plots of winter wheat in May 2015. Results of this study showed that model is able to reproduce well a soil moisture content and to certain extent the drought stress for grain yields of winter wheat. Using the rain-out shelters (from 19 May to harvest on 6 August 2015), real winter wheat yields were reduced by 1.7 t/ha. The model was able to estimate the average yield with a deviation of 0.15 t/ha (6%) for no stressed variant. Model underestimated the yields for sheltered variant with a difference 0.67 t/ha (71%) on average against observed yields.
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Applying different row spacing at cultivation of corn for silage
KUKLÍK, Ondřej
This thesis focuses on the application of row spacing when planting corn for silage. The evaluation was based experiment on a little parcel at the altitude of 400 metres under the management of cooperative farm Krasna Hora. The attempt was aimed at comparing the yield of corn silage grown in one row (0.75 meters; classic row), twin row (0.75 meters) and close row (0.37 meters). The results in 2015 reflect drought, which appeared during the vegetation period. The one-year results showed differences in the yields of biomass and contents of biomass dry matter dependent on the type of row. For best results he reached close row.
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