Possible roles, positions, factors and components of dairying in organic farming – a rewiev, mapping, survey and comparison in the Czech Republic

The full-value experiment is questionable in evaluation organic dairying. It is problem to do a trial under comparable conditions for comparison of organic and conventional farming because of legislative reasons and necessity of long period of such event. Most of comparisons are carried out as practice descriptive observations and any of them has been carried out about milk production. That is main reason, why the aim of this work is to carry out a opening of monitoring of some production conditions and results of bio-dairying in the Czech Republic (CR). The quality aspects of sources, procedures and products are main topics of solution of projects about organic farming philosophy, in particular in solution of organic dairy foodstuff chain. There were choosen twelve organic dairy farms (survey II, 2006) for more detail research of production conditions according to results of exploratory questionnaire (2006, survey I, n = 85 pieces of questionnaire and 58 organic farms, which practicise dairying) in the CR. The climatology characteristics of selected organic dairy farms were as follows: (I) 562±149 m above sea level on the average (from 270 to 970 m a. s. l.); (II) 571.0±69.9 m above sea level, mean year temperature 6.0±1.1 ºC and average year rainfall sum 843.0±184.3 mm. It is clear according to previously mentioned figures that the organic (ecology) dairy farming is realized mostly in the mountain or sub-mountain areas (less favourable areas, LFAs) as compared to climatic conditions of CR mean profile. The results of investigation of organic farm (E) and breeder conditions and dairy cow health state, reproduction performance and milk quality in organic farms (I data file) as compared to conventional dairy cow herds (K) were: milk yield (E) was 14.2±3.4 kg of milk/cow/day on average and 5165±1112 kg/cow/year; E farms have 50 % free stables, some of them as different untraditional modifications (mostly in herds with low number of dairy cows); it is necessary to increase this amount for welfare improvement in the future; there are 52 % of binding stables in K herds; there (E) is high occurrence frequency of can milking equipments (46.4 %); there are 5.4 % cases of hand milking, 21.4 % of pipeline milking equipments and 26.8 % of milking parlours; there (K) are 3 % of can milking equipments, 50 % of pipeline milking equipments and 47 % of milking parlours; the average organic herd has 60±91 heads it means about 1/3 of K herd in the CR; geometrical average (xg) of organic herd size is 17 heads; daily milk deliveries were 1318±1475 kg in summer and 976±1368 kg in winter season (there is too high variability in the mentioned indicators); breed structure of E herds is 59.8 % of Bohemian Spotted cattle, 18.8 % of Holstein (H), 12.5 % of Jersey breed; H breed is dominating 47.5 % in K herds; average ratio of excluded milk (for secretion disorders or treatment) is 2.99 % in E herds and 4.6 % in K herds (P<0.01); also there (E) is lower occurrence of clinical mastitis 0.53±1.97 %; service period is 124.3 days in K and 98.7±46,1 days in E herds on average (P<0.01); there (E) is better insemination index 1.66±0.45 in comparison to K herds 2.07 (P<0.01); there is longer longevity as duration of production life of dairy cows in E herds (6.02 lactations, „about 141 % better”) in comparison to K herds (2.50 lactations, P<0.01); milk quality showed the average total mesophilic bacteria count (CPM) 36.0±26.8 ths. CFU/ml in organic farms (E), which is comparable to the conventional farms (K); somatic cell count (PSB) was 192±87 ths./ml in E herds and 256 ths./ml in K herds, which is in connection with the lower ratio of milk exclusion from delivery in E herds; an occurrence of residues of inhibitory substances (RIL) was not reported in E herds, which is more advantageous in comparison to the K herds (0.16 %) and it could be an impact of lowered antibiotica drug use; the average fat and lactose contents (T; 4.05±0.19 %) and (L; 4.83±0.15 %) are well comparable with K farms and the results show on higher energy deficiency in E herd nutrition. The water quality (II) is necessary in dairying as well. Drinking water is necessary for health of animals (their watering) and for milk quality (milking equipment sanitation) as well. Drinking water is asked in dairy farms by legislation. The E farm water quality: the nitrate level varied in the range from 1.63 to 28 mg/l with average 10.5 mg/l in ecological farms and standard limit 50 mg/l was not exceeded; the levels of nitrite and ammonia ions were mostly under detection limit of method; legislative limit <0.5 mg/l was not exceeded by nitrite and once by ammonia ions 0.81 mg/l. The microbiological indicators are more sensitive of course. In total the limits were exceeded 7× u in coliform bacteria, 3× in streptococci and Escherichia coli was confirmed 3× (in comparison to demand 0). Therefore it is necessary to take care of incidental water source sanitation. The effect of origin of water source (communal water pipes or own well in the organic farm area) which was used in the organic farming (II) was: the more marked result differences were not observed between own wells (S) and communal water supply (V) in E farms; an exception was stated in insignificantly better results of hygienic indicators of communal supply; therefore it is necessary to put the higher importance on sanitation of own water sources. There were identified eight own wells and four communal supply. E. g. nitrate levels were a little higher for wells 11.7 > 8.2 mg/l. The nitrites were not different. Chemical oxygen consumption was 0.45 and 0.52 mg/l. The more expressive differences were identified in chlorides, sulphates and Mg: 8.33 and 3.02 mg/l; 27.9 and 16.8 mg/l; 18.9 and 3.5 mg/l

Phishing – the threat of internet banking

The attractiveness of Internet banking, the dynamics and the integration with e-business is still growing. The current use of electronic banking is defined by cyberspace and abused in the form of cyber terrorism as well. Therefore it is in the interest of all banks to focus on minimizing the real attacks. This article analyzes and compares the current possibilities against so-called phishing and identifies the area of the safe use of Internet banking in terms of the current potential threats in this area

Tvarování vstupu pro podtlumené systémy

The main aim of this paper is to provide possibility to test and validate multiple damping and input shaping methods for underdamped systems. Mathematical model for specific development and demonstration was created in Matlab Simscape environment. Additional Matlab Simulink system was modelled to achieve proper data acquisition and comparison in contrast to plain system without any special damping methods.Hlavním cílem této práce je poskytnout možnost testování a validace více metod tlumení a vstupních tvarů u podtlumených systémů. Matematický model pro specifický vývoj a demonstraci byl vytvořen v prostředí Matlab Simscape. Další systém Matlab Simulink byl modelován tak, aby dosáhl správného získávání a srovnání dat v porovnání s běžným systémem bez zvláštních metod tlumení

Definite Integrals in Maple, Matlab and TKSL

V této práci pojednávám o výpočtu různých typů určitých integrálů v programech Maple, Matlab a TKSL. Dále zde provádím srovnání výše uvedených programů na výpočet určitých integrálů. Toto srovnání provádím hlavně z hlediska použitelnosti výsledků výpočtu určitých integrálů v těchto programech. Dále v této práci přikládám příklady zdrojových souborů pro možnosti ověření si výsledků a jejich rozdílné interpretace programy. Díky těmto souborů je možné si všechny výpočty zopakovat a porovnat složitost zápisu určitých integrálů v těchto programech. Nakonec je uvedeno srovnání uvedených programů vzhledem k přívětivosti k uživateli.This thesis discourses different types of definite integrals calculations, applying Maple, Matlab and TKSL software. Additionally, the thesis compares above software in terms of usability of calculated results of each program. For verification of calculations and comparison of different interpretations, there are examples of source code attached. By virtue of this files it is possible to revise the calculations of definite integrals and compare complexity of its record. Finally, the paper also compares above programs considering their user-friendliness.

Účetní výkazy dle IFRS a bankrotní model Z-score

Finanční výkazy sestavené dle IFRS podávají jinou výpověď o finanční situaci a výkonnosti firmy ve srovnání s finančními výkazy sestavenými dle českých účetních standardů. Bankrotní model Z-score určený pro predikci vývoje finanční situace, je založen na datech poskytovaných finančními výkazy, lze tedy předpokládat, že jeho hodnota a tedy i predikce dalšího vývoje může být využitím IFRS ovlivněna. Ověření této hypotézy bylo provedeno na vybraném souboru firem. Na základě dat dvou souborů finančních výkazů za stejné období, sestavených dle Českých a dle mezinárodních účetních standardů byly zjištěny hodnoty Z-score a jeho dílčích prvků. Výsledky srovnání předpoklad potvrdily, u většiny firem došlo ke snížení hodnoty Z-score, u jedné pětiny firem ke snížení výsledného hodnocení. Výsledky srovnání jsou obsahem tohoto příspěvku, který vznikl jako jeden z výstupů výzkumného projektu registrovaného u Grantové agentury ČR pod evidenčním číslem č. j. 402/09/0225 „Užití IAS/IFRS v malých a středních podnicích a vliv na měření jejich výkonnosti“), který je řešen na Ústavu financí a účetnictví na FAME UTB Zlín

Agreements on Work Performed Outside Employment

Import 26/06/2013Práce se zabývá dohodami o pracích konaných mimo pracovní poměr, které jsou v praxi využívány jako flexibilní způsob zaměstnávání. Teoretická část práce je zaměřena na právní úpravu dohod o pracích konaných mimo pracovní poměr. Praktická část práce je zaměřena na analýzu jednotlivých aspektů, srovnání teoretické úpravy dohod s praxí a následnému zhodnocení výsledků srovnání a analýz. Cílem práce bylo na základě srovnání jednotlivých dohod a analýz právních, ekonomických a daňových aspektů zjistit rozdíly mezi jednotlivými dohodami a jejich výhody a nevýhody pro zaměstnavatele a zaměstnance.This thesis deals with agreements on work performed outside employment which are used in practice as a flexible way to work. The theoretical part of this thesis is focused on the regulation of agreements on work performed outside employment. The practical part of this thesis is concentrated on the analysis of individual aspects, the comparison between the theoretical regulation with practice and the subsequent evaluation of the results of comparison and analysis. The aim of this thesis was determine the differences between agreements and their advantages and disadvantages for the employers and employees based on the comparison of individual agreements and analyzes the legal, economic and tax aspects.119 - Katedra právavýborn

Fuzzy investment decision support for brownfield redevelopment

Tato disertační práce se zaměřuje na problematiku investování a podporu rozhodování pomocí moderních metod. Zejména pokud jde o analýzu, hodnocení a výběr tzv. brownfieldů pro jejich redevelopment (revitalizaci). Cílem této práce je navrhnout univerzální metodu, která usnadní rozhodovací proces. Proces rozhodování je v praxi komplikován též velkým počet relevantních parametrů ovlivňujících konečné rozhodnutí. Navržená metoda je založena na využití fuzzy logiky, modelování, statistické analýzy, shlukové analýzy, teorie grafů a na sofistikovaných metodách sběru a zpracování informací. Nová metoda umožňuje zefektivnit proces analýzy a porovnávání alternativních investic a přesněji zpracovat velký objem informací. Ve výsledku tak bude zmenšen počet prvků množiny nejvhodnějších alternativních investic na základě hierarchie parametrů stanovených investorem.This dissertation focuses on decision making, investing and brownfield redevelopment. Especially on the analysis, evaluation and selection of previously used real estates suitable for commercial use. The objective of this dissertation is to design a method that facilitates the decision making process with many possible alternatives and large number of relevant parameters influencing the decision. The proposed method is based on the use of fuzzy logic, modeling, statistic analysis, cluster analysis, graph theory and sophisticated methods of information collection and processing. New method allows decision makers to process much larger amount of information and evaluate possible investment alternatives efficiently.

International Standards of Corporate Social Responsibility

The article deals with internationally acknowledged standards and norms in the sphere of corporate social responsibility. It introduces the concept of social responsibility, the so-called triple-bottom line, in terms of which the company focuses not only on the economic growth but it also takes into account environmental and social aspects of its business activities. The article presents five norms and standards which stem from the triplebottom line concept. The norms and standards are in the article briefly characterised, which is followed by their comparison based on four previously stated criteria. The results of the comparison show that there is no such norm which would meet current company requirements. This paper resulted from contribution to a research project IGA FEM CULS 201011140057 "Modern Management Approaches in the Field of Higher Education in the Czech Republic"Corporate social responsibility, triple-bottom line, international standards and norms Anotace, Institutional and Behavioral Economics, GA, IN,

Srovnání čínského akciového trhu a amerického akciového trhu

Since the establishment of the Shanghai Stock Exchange in 1990 and the Shenzhen Stock Exchange in 1991, China's securities market has played an active role in raising funds, adjusting economic structure, optimizing resource allocation, and promoting the country's economic development, and has become an indispensable part of China's economic activities. a part of. After China's share-trading reform, China's securities market has entered a new historical stage. At this time, it is of great practical significance to re-examine the history of China's securities market over the past decade and correctly evaluate its development. Based on the comparison of the Sino-US securities market, this paper finds the gap between the two. Based on the experience of the development of the US securities market, combined with China's national conditions, it puts forward some suggestions for the development of China's securities market.Since the establishment of the Shanghai Stock Exchange in 1990 and the Shenzhen Stock Exchange in 1991, China's securities market has played an active role in raising funds, adjusting economic structure, optimizing resource allocation, and promoting the country's economic development, and has become an indispensable part of China's economic activities. a part of. After China's share-trading reform, China's securities market has entered a new historical stage. At this time, it is of great practical significance to re-examine the history of China's securities market over the past decade and correctly evaluate its development. Based on the comparison of the Sino-US securities market, this paper finds the gap between the two. Based on the experience of the development of the US securities market, combined with China's national conditions, it puts forward some suggestions for the development of China's securities market.154 - Katedra financídobř

Comparison of Methods of Determination of Boiler Efficiency

Tato bakalářská práce se zabývá účinností kotle a jejím stanovení. Cílem práce je porovnání teoretických a experimentálních hodnot účinností kotle. První část práce je rešerše metod na stanovení účinností kotle. V této části jsou uvedeny metody na stanovení účinností kotle a teoretické srovnání těchto metod. Druhá část práce obsahuje experimentální změření účinností kotle a následné porovnání a vyhodnocení.This bachelor's thesis deal with boiler efficiency and boiler efficiency assesment. Aim of the thesis is equation theoretic and experimental values of boiler efficiency. The first part of thesis is research methods for boiler efficiency assesment. This part describes the methods for determining boiler efficiency and theoretical comparison of these methods. The second part contains experimental measurement of the boiler efficiency and subsequently comparison and evaluation.