Evaluation of the Company Financial Performance and Proposals for Improvement

Bakalářská práce se zabývá finanční analýzou podniku SQS spol. s.r.o. Teoretická část práce se zaměřuje na teorii spojenou s finanční analýzou. V analytické části práce bude vypracována samotná finanční analýza za období 2009-2013. V poslední části budou návrhy a opatření, které povedou k celkovému zlepšení finanční situace podniku.This bachelor's thesis aims to evaluate the financial situation of the company SQS spol. s.r.o. during the period 2009-2013. The theoretical part of this thesis is focused on the theory of financial analysis. In the second part I will analyze and evaluate the company. In conclusion there are suggestions for resolving outputs of the thesis.

The effect of slow-release fertilizers on the soil environment of spread windrows in the Krušné Hory Mts.

The current revitalization of forest ecosystems in the Krušne Hory Mts. is carried out through: (i) spreading line windrows, (ii) chemical amelioration. The aim of this research consisted in: (i) assessing basic pedochemical characteristics of spread windrows, (ii) testing the effect of slow-release fertilizers from the Silvamix(R) series and dolomitic limestone on the root ball zone soil five years after application. The results of this study suggest that spread windrows are a suitable environment for forest species: with the only risk being extremely low P concentrations. Our results further show an increase in the amount of soil macrobioelements in the case of Silvamix(R) R and Silvamix(R) Forte, namely P over 125 and 85%; Mg2+ over 84 and 108%; base saturation (BS) over 44 and 40.7%, respectively, compared with a control. Having applied dolomitic limestone, an increase of BS (by 88%), Mg2+ (by 250%) and Ca2+ (by 37%) was observed; there was a reduction in the level of mobile Al3+ (by 25%) compared with the control. Stromfolixyl(R) application did not affect the chemistry of the soil environment.O

Combined Fertilizers Versus Dolomitic Limestone: A Comparative Study from a Forest Habitat with Norway Spruce

The research paper with character of case study deals with the influence of amelioration on soil as well as the Norway spruce nutrition and growth, with the focus on dolomitic limestone and combined fertilizer applications. The study was performed in the 7-year-old forest stand (Nízký Jeseník Mountains, Czech Republic, 100% Norway spruce, podzol, mor humus form, slightly undulated slope, 770m a.s.l.). The soil properties (soil reaction, nutrient status, C/N ratio and cation exchange capacity), the plant nutrition, the plant biomass production and the health status were measured. Neither the expected significant increase in pH due to liming in the root zone nor the increase in calcium and magnesium in the soil was confirmed. In the dolomitic limestone treatment, the highest hydrolytic acidity reaching 260 mmol+/kg, the worst development of assimilatory organs, the growth and health status of individuals were ascertained one year after the usage. The application of combined fertilizers resulted in the highest response in the needle biomass production (0.35 g/100 needles compared to less than 0.30 g/100 needles in the dolomitic limestone treatment), in the potassium and phosphorus nutrition status (suboptimal 4-4.5% of potassium in dolomitic limestone and the control treatment compared to optimal 5.5-7.5% in the combined fertilizers treatments) and simultaneously to the optimization of the health status. Specifically, in forest stands, the effect of dolomitic limestone is rather overestimated and furthermore, chemical amelioration requires the detailed knowledge of the forest site.O

Heavy-Duty Transmission Gear Shift Investigation by Virtual Prototypes

This paper deals with application of virtual prototype to the heavy-duty vehicles gearbox concept. Used methodology was developed and validated on the single stage gearbox concept. Afterwards the virtual prototype was applied to complex gearbox and extended for gear shift. Gear shift has a significant influence on comfort of vehicle and also for its lifetime. The gear shift process has to be fast and smooth as much as possible, which is very difficult. This paper deals with using virtual prototype to see the effect of different gear shift process on the vibration of gearbox. The validation by the experimental approach of gearshift has not been performed yet

Parameter effecting the experimental determination of modal properties

The investigation of structure dynamic behavior can be done by finding modal properties, which are based on the relation of force and vibration response. The information about exact force value is in most application unknown, but the investigation can be done for unit magnitude of force. In case of using modal exciter, the force applied to structure is transferred by connection between modal exciter and structure. The stiffness of connection part can affect the dynamic behavior and change the modal properties, or response of investigated part, because of additional modal properties of connection part. This article is focused on the influence of two different rod stiffness during modal properties identification. The modal exciter is used to find potential critical frequency during decreasing frequency. The affect is evaluated on the surface normal velocity as well as acoustic pressure. The stiffness of rod significantly affects the dynamic response of structure and based on that can add frequency, when the emitted noise is high

Soil Degradation Processes Linked to Long-Term Forest-Type Damage

Forest degradation impairs ability of the whole landscape adaptation to environmental change. The impacts of forest degradation on landscape are caused by a self-organization decline. At the present time, the self-organization decline was largely due to nitrogen deposition and deforestation which exacerbated impacts of climate change. Nevertheless, forest degradation processes are either reversible or irreversible. Irreversible forest degradation begins with soil damage. In this paper, we present processes of forest soil degradation in relation to vulnerability of regulation adaptability on global environmental change. The regulatory forest capabilities were indicated through soil organic matter sequestration dynamics. We devided the degradation processes into quantitative and qualitative damages of physical or chemical soil properties. Quantitative soil degradation includes irreversible loss of an earth’s body after claim, erosion or desertification, while qualitative degradation consists of predominantly reversible consequences after soil disintegration, leaching, acidification, salinization and intoxication. As a result of deforestation, the forest soil vulnerability is spreading through quantitative degradation replacing hitherto predominantly qualitative changes under continuous vegetation cover. Increasing needs to natural resources using and accompanying waste pollution destroy soil self-organization through biodiversity loss, simplification in functional links among living forms and substance losses from ecosystem. We concluded that subsequent irreversible changes in ecosystem self-organization cause a change of biome potential natural vegetation and the land usability decrease

Air pollution associated with total suspended particulate and particulate matter in cement grinding plant in Vietnam

Air pollution associated with suspended particles has become a significant concern in Vietnam recently. The study aimed to (1) investigate dust sources; (2) measure concentration levels of Total Suspended Particulate (TSP), Particulate Matter (PM) fractions; (3) identify silica levels and the correlation with respirable particles at a cement grinding plant in Vietnam. A total of 312 samples (52 TSP, 160 PMs) at 13 processes were measured using the direct-reading dust meter. The silica composition was analyzed in a certified laboratory using the X-ray fluorescence (XRF) technique. SPSS version 26 for Window was used to analyze the data. The operations of the cement grinding plant created multiple dust sources from the jetty to the cement dispatch process. The TSP levels ranged 0.06-38.24 mg m(-3), and 40.38% (n = 21) TSP samples exceeded the Permissible Exposure Limit (PEL) for an 8-h working shift. Besides that, there was a wide range and significant concentration levels of PMs in the cement processes. The levels of PMs were PM1 (0.00-0.06 mg m(-3)), PM2.5 (0.01-0.83 mg m(-3)), PM4 (0.02-4.59 mg m(-3)), PM7 (0.03-16.94 mg m(-3)), and PM10 (0.04-26.85 mg m(-3)). The highest mean levels of PMs factions were measured at the pre-grinding process. The inefficient operation of the dust collector contributed a significant factor to the dust dispersion in this process. The silica's mean (SD) composition in respirable dust was 20.4% (0.86) and was not significantly different amongst the processes. There was a significant correlation between the levels of respirable dust and silica exposure in the cement grinding plant (r = 0.99). The improvement of indoor air quality is needed to prevent health effects on cement workers.Web of Science1212art. no. 170

Noise pollution and its correlations with occupational noise-induced hearing loss in cement plants in Vietnam

Noise-Induced Hearing Loss (NIHL) is a global issue that is caused by many factors. The purpose of this study was to survey noise level to identify NIHL and its relationship with other factors in cement plants in Vietnam. Noise level was measured at one cement plant and three cement grinding stations located in the South of Vietnam. The audiometric data of exposed workers were surveyed to determine NIHL. Finally, the relationship between NIHL and noise level in cement plants was determined. The results show that noise level in almost all processes exceeded the permissible exposure limit (PEL). In this study, 42 cases (10% of exposed workers) with occupational NIHL were found with mean age (SD) of 49 (9.0) years. All NIHL cases were found in the departments in which the noise level exceeded the PEL, which included quarry (n = 16), maintenance (n = 12), production (n = 10), co-waste processing (n = 3) and quality assurance (n = 1). There was a positive and significant correlation between the NIHL and the excessive noise exposure in the cement plants (r = 0.89, p = 0.04).Web of Science188art. no. 422

Flare-induced changes of the photospheric magnetic field in a δ\delta-spot deduced from ground-based observations

Aims: Changes of the magnetic field and the line-of-sight velocities in the photosphere are being reported for an M-class flare that originated at a $\delta$-spot belonging to active region NOAA 11865. Methods: High-resolution ground-based near-infrared spectropolarimetric observations were acquired simultaneously in two photospheric spectral lines, Fe I 10783 \AA\ and Si I 10786 \AA, with the Tenerife Infrared Polarimeter at the Vacuum Tower Telescope (VTT) in Tenerife on 2013 October 15. The observations covered several stages of the M-class flare. Inversions of the full-Stokes vector of both lines were carried out and the results were put into context using (extreme)-ultraviolet filtergrams from the Solar Dynamics Observatory (SDO). Results: The active region showed high flaring activity during the whole observing period. After the M-class flare, the longitudinal magnetic field did not show significant changes along the polarity inversion line (PIL). However, an enhancement of the transverse magnetic field of approximately 550 G was found that bridges the PIL and connects umbrae of opposite polarities in the $\delta$-spot. At the same time, a newly formed system of loops appeared co-spatially in the corona as seen in 171 \AA\ filtergrams of the Atmospheric Imaging Assembly (AIA) on board SDO. However, we cannot exclude that the magnetic connection between the umbrae already existed in the upper atmosphere before the M-class flare and became visible only later when it was filled with hot plasma. The photospheric Doppler velocities show a persistent upflow pattern along the PIL without significant changes due to the flare. Conclusions: The increase of the transverse component of the magnetic field after the flare together with the newly formed loop system in the corona support recent predictions of flare models and flare observations.Comment: 8 pages, 9 figures. Accepted for publication in Astronomy & Astrophysic