Assesment of a Company´s Financial Situation and Proposals for its Improvement

Bakalářská práce se zaměřuje na posouzení finanční situace společnosti AGRICOL s.r.o. v období 2009 – 2013. Ke zhodnocení finanční situace využívá vybraných metod finanční analýzy. Na základě dosažených výsledků poskytuje možná řešení pro odstranění nedostatků a dále doporučení pro budoucí hospodaření společnosti.Bachelor thesis focuses on the assessment of the financial situation of the company AGRICOL Ltd. in the period 2009 – 2013. It uses selected methods of financial analysis to evaluating the financial situation. It provides possible solutions to eliminate deficiencies based on the achieved results and recommendations for future management of the company.

Evaluation of the Investment Efficiency

Diplomová práce se zabývá vyhodnocením financování a realizace investice do vybudování nové haly s výrobní linkou a tím docílení rozšíření výroby vybrané společnosti. Práce obsahuje posouzení finanční situace společnosti, zhodnocení efektivnosti investičního záměru. Podstatou práce je na základě získaných informací zjistit vhodný způsob realizace investice a určit její ekonomický přinos.The diploma thesis deals with the evaluation of the investments realization and financing of the investment to build the new hall with production line to achieving the expansion of production. The thesis includes assessment of the company´s financial situation, evaluation of the effectiveness of the investment plan. The essence of the thesis is to appropriate way of realizing the investments and determine economic benefit.

Measurement methods and variability assessment of the Norway spruce total leaf area: implications for remote sensing

Estimation of total leaf area (LAT) is important to express biochemical properties in plant ecology and remote sensing studies. A measurement of LAT is easy in broadleaf species, but it remains challenging in coniferous canopies. We proposed a new geometrical model to estimate Norway spruce LAT and compared its accuracy with other five published methods. Further, we assessed variability of the total to projected leaf area conversion factor (CF) within a crown and examined its implications for remotely sensed estimates of leaf chlorophyll content (Cab). We measured morphological and biochemical properties of three most recent needle age classes in three vertical canopy layers of a 30 and 100-year-old spruce stands. Newly introduced geometrical model and the parallelepiped model predicted spruce LAT with an error \u3e5 % of the average needle LAT, whereas two models based on an elliptic approximation of a needle shape underestimated LAT by up to 60 %. The total to projected leaf area conversion factor varied from 2. 5 for shaded to 3. 9 for sun exposed needles and remained invariant with needle age class and forest stand age. Erroneous estimation of an average crown CF by 0. 2 introduced an error of 2-3 μg cm-2 into the crown averaged Cab content. In our study, this error represents 10-15 % of observed crown averaged Cab range (33-53 μg cm-2). Our results demonstrate the importance of accurate LAT estimates for validation of remotely sensed estimates of Cab content in Norway spruce canopies

New insights into the coevolutionary history of termites and their gut flagellates: Description of Retractinympha glossotermitis gen. nov. sp. nov. (Retractinymphidae fam. nov.)

Lower termites harbor diverse consortia of symbiotic gut flagellates. Despite numerous evidence for co-cladogenesis, the evolutionary history of these associations remains unclear. Here, we present Retractinymphidae fam. nov., a monogeneric lineage of Trichonymphida from Serritermitidae. Although Retractinympha glossotermitis gen. nov. sp. nov. morphologically resembles members of the genus Pseudotrichonympha, phylogenetic analysis identified it as sister group of the Teranymphidae. We compared morphology and ultrastructure of R. glossotermitis to that of Pseudotrichonympha and other Teranymphidae, including the so-far undescribed Pseudotrichonympha solitaria sp. nov. from Termitogeton planus (Rhinotermitidae). Like all Teranymphidae, R. glossotermitis is a large, elongated flagellate with a bilaterally symmetric rostrum, an anterior, flagella-free operculum, and an internal rostral tube. However, it is readily distinguished by the length of its rostral flagella, which never exceeds that of the postrostral flagella, and its retractable anterior end. Inclusion of the hitherto unstudied Stylotermes halumicus (Stylotermitidae) in our survey of trichonymphid flagellates in Neoisoptera confirmed that the combined presence of Heliconympha and Retractinympha and absence of Pseudotrichonympha is unique to Serritermitidae. The close phylogenetic relatedness of Heliconympha in Serritermitidae to the spirotrichosomid flagellates in Stolotermitidae provides strong support for their acquisition by horizontal transmission

New insights into the coevolutionary history of termites and their gut flagellates: Description of Retractinympha glossotermitis gen. nov. sp. nov. (Retractinymphidae fam. nov.)

Lower termites harbor diverse consortia of symbiotic gut flagellates. Despite numerous evidence for co-cladogenesis, the evolutionary history of these associations remains unclear. Here, we present Retractinymphidae fam. nov., a monogeneric lineage of Trichonymphida from Serritermitidae. Although Retractinympha glossotermitis gen. nov. sp. nov. morphologically resembles members of the genus Pseudotrichonympha, phylogenetic analysis identified it as sister group of the Teranymphidae. We compared morphology and ultrastructure of R. glossotermitis to that of Pseudotrichonympha and other Teranymphidae, including the so-far undescribed Pseudotrichonympha solitaria sp. nov. from Termitogeton planus (Rhinotermitidae). Like all Teranymphidae, R. glossotermitis is a large, elongated flagellate with a bilaterally symmetric rostrum, an anterior, flagella-free operculum, and an internal rostral tube. However, it is readily distinguished by the length of its rostral flagella, which never exceeds that of the postrostral flagella, and its retractable anterior end. Inclusion of the hitherto unstudied Stylotermes halumicus (Stylotermitidae) in our survey of trichonymphid flagellates in Neoisoptera confirmed that the combined presence of Heliconympha and Retractinympha and absence of Pseudotrichonympha is unique to Serritermitidae. The close phylogenetic relatedness of Heliconympha in Serritermitidae to the spirotrichosomid flagellates in Stolotermitidae provides strong support for their acquisition by horizontal transmission

Towards remote sensing of vegetation processes

The latest advances in imaging spectroscopy of vegetation enabled remote sensing (RS) of plant reflected or emitted signals associated with photosynthetic processes as the photoprotective transformation of xanthophyll pigments or the chlorophyll fluorescence (Chl-F). A potential future European Space Agency (ESA) satellite mission FLEX is expected to sense, apart from other parameters, so-called steady-state chlorophyll fluorescence (Chl-FS) signal, which may be potentially used for monitoring of photosynthesis (vegetation canopy carbon assimilation rate). Nevertheless, geometric complexity of plant canopies and signal disturbing atmospheric factors require a proper approach for scaling the information of a single leaf optical properties up to the RS image data of anisotropic vegetation canopies. Such up-scaling approach can be established only via synergic measurements of ground based and air-/space-borne optical sensors. Our initial experiment revealed that Chl-FS, being strongly driven by the air temperature, is able to accurately indicate onset and off-set of the photosynthetically active period for the evergreen plants. Next field experiment, carried out with the VNIR imaging spectroradiometer AISA Eagle (SPECIM Ltd., Finland) mounted above the montane grassland and Norway spruce (Picea abies /L./ Karst.) canopies, showed that the fluorescence signal is retrievable from passive optical imaging spectroscopy data. Further analyses revealed that some of the vegetation \u27process-related\u27 optical indices (e.g., photochemical reflectance index - PRI) are closely correlated to the parameters measured over the experimental canopies by eddy-covariance flux systems. The future objective is to continue in development the leaf-canopy Chl-F up-scaling approach by setting up local scale experiments employing the field pocket-size cost effective instruments measuring the leaf optical indices and Chl-F parameters simultaneously with canopy reflectance acquired by RS sensors from tower and aircraft platforms

Not Only Soldiers Have Weapons: Evolution of the Frontal Gland in Imagoes of the Termite Families Rhinotermitidae and Serritermitidae

BACKGROUND: The frontal gland is a unique adaptation of advanced termite families. It has been intensively studied in soldiers with respect to its anatomy and chemistry, with numerous novel compounds being discovered within the tremendous richness of identified products. At the same time, the presence of the frontal gland in non-soldier castes received only negligible attention in the past. PRINCIPAL FINDINGS: Here, we report on the development of the frontal gland in alate imagoes of 10 genera and 13 species of Rhinotermitidae and Serritermitidae, in order to shed light on the evolution and function of this gland in imagoes. All investigated species possess a frontal gland. In most cases, it is well-developed and equipped with a sac-like reservoir, located in the postero-dorsal part of cranium, but reaching as far as the seventh abdominal segment in some Rhinotermitinae. The only exception is the genus Psammotermes, in which the gland is very small and devoid of the reservoir. CONCLUSIONS: Our direct observations and comparisons with soldiers suggest a defensive role of the gland in imagoes of all studied species. This functional analogy, along with the anatomic homology between the frontal gland in soldiers and imagoes, make it likely that the gland appeared once during the early evolution of rhinotermitid ancestors, and remained as a defensive organ of prime importance in both, soldiers and imagoes

Relation of chlorophyll fluorescence sensitive reflectance ratios to carbon flux measurements of Montanne grassland and Norway spruce forest ecosystems in the temperate zone

We explored ability of reflectance vegetation indexes (VIs) related to chlorophyll fluorescence emission (R686/R630, R 740/R800) and de-epoxidation state of xanthophyll cycle pigments (PRI, calculated as (R531 - R570) (R 531 - R570)) to track changes in the CO2 assimilation rate and Light Use Efficiency (LUE) in montane grassland and Norway spruce forest ecosystems, both at leaf and also canopy level. VIs were measured at two research plots using a ground-based high spatial/spectral resolution imaging spectroscopy technique. No significant relationship between VIs and leaf light-saturated CO2 assimilation (AMAX) was detected in instantaneous measurements of grassland under steady-state irradiance conditions. Once the temporal dimension and daily irradiance variation were included into the experimental setup, statistically significant changes in VIs related to tested physiological parameters were revealed. ΔPRI and Δ(R686 R630) of grassland plant leaves under dark-to-full sunlight transition in the scale of minutes were significantly related to AMAX (R2 = 0.51). In the daily course, the variation of VIs measured in one-hour intervals correlated well with the variation of Gross Primary Production (GPP), Net Ecosystem Exchange (NEE), and LUE estimated via the eddy-covariance flux tower. Statistical results were weaker in the case of the grassland ecosystem, with the strongest statistical relation of the index R686 R630 with NEE and GPP

INFLUENCE OF AGE, GENDER AND SIRE LINE ON YOUNG CATTLE BEHAVIOUR TRAITS

The aim of this study was to test effects of age, gender, and sire line on dairy cattle behaviour. We have analyzed results of ethological tests for 40 Holstein breed animals (23 males and 17 females), offsprings of three sires. Maintenance behaviour were observed at the age of 90, 130 and 170 days. Behaviour in the maze was conducted at the age of 119 days, an open-field test was applied at the age of 124, 168, and 355 days. The social behaviour was determined by feeding on 155th day of the age. The times and the number of periods in all activities of maintenance behaviour were changing significantly (P<0.001) according to the age. The total time of lying, lying with ruminating, ruminating, feeding was increasing from the age of 90 days to the age of 170 days, on the other hand the time of standing was decreasing. The times of total lying, lying with ruminating, total ruminating, feeding were increased, and time of standing was decreased from the age of 90 days to the age of 170 days. Calves spent more time lying on the left side than on the right side. The number of ruminating periods was increasing according to the age. Eating periods were decreasing from the age of 90 to 170 days. The most of lying periods were recorded at the age of 130 days. The differences between sex were found in total time of lying, lying on the right side (P<0.05), and the males rest longer and had more periods of lying than females. We have found differences in times of feeding (P<0.001), total lying, standing (P<0.01), and lying on the left side (P<0.05) according to sire by comparing behaviour of the calves. Sire genotypes were significantly manifested in period number of total lying (P<0.001), lying on the right side, feeding (P<0.01), and standing (P<0.05). Males stood in the first part of maze longer than females (P<0.001), also length of total standing was longer by bulls (P<0.01). Heifers took shorter time to leave the maze than bulls (P<0.05). Sire lineages significantly differed in times of standing in the first part of maze and maze leaving. We did not find any significant differences either among sire lineage groups or between genders in locomotor behaviour measured by the number of crossed squares in open-field test. During all observations were more mobile heifers. No significant differences were found between males and females in social behaviour. The sire line influenced only the number of total duels (P<0.001). We found significant positive relationship between live body weight and time of staying in the first part of maze (r=0.3957**), time of maze leaving (r=0.3720**), and number of total and win duels (0.4031**, 0.3216*). Significant relationships were recorded in almost maintenance behaviour activities (P<0.001). Consistency of locomotor behaviour was proved only between the ages of 124 and 168 days (r=0.3177*). Significant relationship between maze behaviours and number of crossed squares were found only in ages of 119 and 124 days (r=-0.3721**; r=- 0.4110**; r=-0.3994**)