Valuation of the Company from the Manufacturing Industry Using Selected Methods

Tato diplomová práce je zaměřena na ocenění z odvětví zpracovatelského průmyslu vybranými metodami. Pro účely této práce byl konkrétně vybrána společnost BONATRANS GROUP,a.s., která bude oceněna k 31.12.2017. Ocenění je konkrétně provedeno pomocí dvoufázové metody DCF-Entity a metody EVA. Celá diplomová práce je složena z šesti kapitol, přičemž první je věnována úvodu a poslední závěru. Ve druhé kapitole, jsou nejprve objasněny základní pojmy oceňování, jako je hodnota, cena, jednotlivé přístupy a metody oceňování. Poté následuje popis strategické analýzy včetně analýzy vnitřního a vnějšího potencionálu podniku. Následně je popsána finanční analýza, nákladů kapitálu, popis sestavení finančního plánu podniku. V závěru kapitoly je pak popsána SWOT analýza. V úvodu třetí kapitole je nejprve stručně charakterizován oceňovaný podnik včetně jeho historie, výrobního programu, vize a dalších charakteristik. Následně je vypracována strategický analýza. Poté následuje zjištění finanční situace podniku pomocí finanční analýzy. Ve čtvrté kapitole pak bude provedeno samotné ocenění podniku. Toto ocenění bude provedeno na základě dvoufázové metody DCF-Entity a dvoufázové metody EVA. V páté kapitole jsou pak shrnuty výsledky ocenění a návrhy doporučení na zvýšení hodnoty podnikuThis diploma thesis is focused on valuation from the manufacturing industry by selected methods. For the purpose of this work, the company BONATRANS GROUP, a.s., which will be awarded on 31.12.2017, was specifically selected. Specifically, the valuation is carried out using the two-phase DCF-Entity method and the EVA method. The whole thesis consists of six chapters, the first one is devoted to the introduction and the last conclusion. In the second chapter, the basic concepts of valuation, such as value, price, individual approaches and valuation methods are first explained. This is followed by a description of strategic analysis, including an analysis of the company's internal and external potential. Then there is described financial analysis, cost of capital, description of financial plan of company. At the end of the chapter SWOT analysis is described. The introduction to the third chapter briefly describes the award-winning company, including its history, production program, vision and other characteristics. Subsequently, a strategic analysis is prepared. Then follows the financial situation of the company through financial analysis. In the fourth chapter, the actual evaluation of the company will be carried out. This award will be based on the two-phase DCF-Entity method and the two-phase EVA method. The fifth chapter summarizes the valuation results and proposes recommendations to increase the value of the business.152 - Katedra podnikohospodářskádobř

The Financial Performance Evaluation of Selected Company in the Manufacturing Industry

Import 23/08/2017Tato diplomová práce pojednává hodnocení finanční výkonnosti společnosti XY, patřící do zpracovatelského průmyslu. Zhodnocení finanční výkonnosti je provedeno na základě tradičních tak i moderních ukazatelů. Práce je rozdělena do 5 kapitol. První část tvoří úvod. Druhá kapitola je zaměřena na teorii nezbytnou k aplikační části. V další kapitole je stručně charakterizována hodnocená společnost Následně je provedena analýza finanční výkonnosti pomocí tradičních ukazatelů. Poté je zhodnocena finanční výkonnost společnosti pomocí ukazatele ekonomické přidané hodnoty, včetně jeho pyramidového rozkladu funkcionální a integrální metodou. K závěru této kapitola provedena citlivostní analýza a srovnání společnosti s odvětvím. Ve čtvrté kapitole je pak provedeno závěrečné zhodnocení dosažených výsledků.This diploma thesis deals with evaluation of the financial performance of XY, belonging to the manufacturing industry. The evaluation of financial performance is based on both traditional and modern indicators. The thesis is divided into 5 chapters. The first part is an introduction. The second chapter focuses on the theory necessary for the application part. The next chapter briefly describes the assessed company. An analysis of financial performance is then carried out using traditional indicators. Then, the financial performance of the company is assessed using an economic value added indicator, including its pyramidal breakdown, by a functional and integral method. At the conclusion of this chapter, a sensitivity analysis and a comparison of the company with the sector were carried out. In the fourth chapter there is a final evaluation of the achieved results.154 - Katedra financívelmi dobř

Financial Analysis of the Selected Company Producing Pharmaceutical Products in the Manufacturing Industry

Import 04/11/2015Cílem této bakalářská práce je posouzení finanční situace vybraného podniku ve zpracovatelském průmyslu, jímž je společnost Bioveta, a.s, která je součástí Bioveta holding. Práce je rozdělena do pěti kapitol. První kapitola patří úvodu. Druhá kapitola je zaměřena na metodiku finanční analýza, jsou zde uvedeny uživatelé FA, zdroje FA a stěžejní oblast této kapitoly, která je věnovaná metodice samotných ukazatelů užívaných ve FA. Ve třetí kapitole je stručně představena společnost Bioveta a také je zde provedena horizontální a vertikální analýza této společnosti. Čtvrtá nejdůležitější a stěžejní kapitola celé této bakalářské práce je zaměřena na provedení finanční analýzy za pomocí vybraných poměrových ukazatelů, kdy na závěr této části jsou shrnuty výsledky této analýzy. Poslední částí je závěr, ve kterém je provedeno celkové shrnutí.The aim of this bachelor thesis is to assess the financial situation of an enterprise in manufacturing - company Bioveta, a.s., which is a part of Bioveta holding. The thesis is divided into five chapters. The first chapter includes introduction. The second chapter focuses on the methodology of financial analysis, its users and sources. The key area of this chapter is focused on the methodology of indicators used in financial analysis. In the third chapter the company Bioveta is briefly introduced, followed by horizontal and vertical analysis of the financial statements. The fourth and most crucial part focuses on the financial analysis using selected financial ratios, and is concluded by summarizing of the results. The last part is a conclusion, which provides complete summary.154 - Katedra financívelmi dobř

Investigation on the Effect of Minimally Invasive Epidural Catheter Neurolysis in Patients with Lumbar Radiculopathy or a Specific Pseudoradicular Pain Syndrome

Vorgestellt wird eine retrospektive Analyse der minimalinvasiven Neurolyse mittels modifizierter Epiduralkathetertherapie (EKT) bei 59 Patienten mit lumbalem Wurzelreiz-/kompressionssyndrom oder pseudoradikulärem Schmerzsyndrom. Mittels visuell analoger Skalen wurde der Beschwerdeverlauf über 1 Jahr nach dem Eingriff erhoben. Die Ergebnisse belegen die Wirksamkeit der EKT auf Schmerzen (größter Benefit), Gefühlsstörungen, muskuläre Schwäche, Einschränkung der Gehstrecke und Bedarf an symptomatischen Therapien. Am stärksten profitierten Patienten mit Radikulopathien ohne motorisches Defizit bei größeren Bandscheibenläsionen, geringeren degenerativen Veränderungen und kürzerer Beschwerdeanamnese. Nicht sinnvoll erscheint die EKT beim Postdiskektomiesyndrom.The study presented here is a retrospective investigation on minimally invasive neurolysis invasive neurolysis using a modified epi-du-ral -catheter (mECT) approach in 59 patients with lumbar radiculopathy or pseudoradicular pain syndrome. Symptoms were recorded over 1 year post intervention using visual analog scales. The results demonstrate the efficacy of mECT on pain (greatest benefit), neurosensory disturbance, muscular weakness, limitation of walking distance and use of symptomatic therapies. The greatest benefit was observed in patients with large vertebral disc lesions, radiculopathy without motor deficiency, low-grade degenerative changes and short history of symptoms. The mECT is not indicated in patients with postdiscotomy syndrome

Arsenic-phosphorus interactions in the soil-plant-microbe system: dynamics of uptake, suppression and toxicity to plants

High arsenic (As) concentrations in the soil, water and plant systems can pose a direct health risk to humans and ecosystems. Phosphate (Pi) ions strongly influence As availability in soil, its uptake and toxicity to plants. Better understanding of As(V)-Pi interactions in soils and plants will facilitate a potential remediation strategy for As contaminated soils, reducing As uptake by crop plants and toxicity to human populations via manipulation of soil Pi content. However, the As(V)-Pi interactions in soil-plant systems are complex, leading to contradictory findings among different studies. Therefore, this review investigates the role of soil type, soil properties, minerals, Pi levels in soil and plant, Pi transporters, mycorrhizal association and microbial activities on As-Pi interactions in soils and hydroponics, and uptake by plants, elucidate the key mechanisms, identify key knowledge gaps and recommend new research directions. Although Pi suppresses As uptake by plants in hydroponic systems, in soils it could either increase or decrease As availability and toxicity to plants depending on the soil types, properties and charge characteristics. In soil, As(V) availability is typically increased by the addition of Pi. At the root surface, the Pi transport system has high affinity for Pi over As(V). However, Pi concentration in plant influences the As transport from roots to shoots. Mycorrhizal association may reduce As uptake via a physiological shift to the mycorrhizal uptake pathway, which has a greater affinity for Pi over As(V) than the root epidermal uptake pathway

Dimerization of VirD2 Binding Protein Is Essential for Agrobacterium Induced Tumor Formation in Plants

10.1371/journal.ppat.1003948PLoS Pathogens103

Structural studies of T4S systems by electron microscopy

Abstract: Type IV secretion (T4S) systems are large dynamic nanomachines that transport DNA and/or proteins through the membranes of bacteria. Analysis of T4S system architecture is an extremely challenging task taking into account their multi protein organisation and lack of overall global symmetry. Nonetheless the last decade demonstrated an amazing progress achieved by X-ray crystallography and cryo-electron microscopy. In this review we present a structural analysis of this dynamic complex based on recent advances in biochemical, biophysical and structural studies

The role of open innovation in biomarker discovery

Precision medicine aims to treat diseases with special consideration for the individual biological variability. Novel biomarkers (BM) are needed to predict therapeutic responses and to allow for the selection of suitable patients for treatment with certain drugs. However, the identification and validation of appropriate BMs is challenging. Close col-laboration between different partners seems to be a key success factor. While the importance of partnerships and larger, well-established consortia in BM discovery such as the pharmaceutical industry and academic institutions is well un-derstood and has been investigated in the past, the use of open-innovation models, also known as ‘crowd sourcing for biomarkers’, is still in its infancy. Crowd sourcing comprises of a —usually via internet— request for problem solution to an open group of users in a kind of an ‘open call’. The community (crowd) is asked to provide solutions. Since the application of the crowd sourcing method offers the possibility to collect as many as possible novel ideas from a broad community with different expertise, this approach is particularly promising for BM development. In this article we de-scribe the first examples of open-innovation models, such as the ‘grants for targets’ (G4T) and biomarkers initiative ‘InnoCentive’ (innovation/incentive) platform. They may be a fruitful basis for collaborative BM development in the future

Lipo-Xenopeptide Polyplexes for CRISPR/Cas9 based Gene editing at ultra-low dose

Double pH-responsive xenopeptide carriers containing succinoyl tetraethylene pentamine (Stp) and lipo amino fatty acids (LAFs) were evaluated for CRISPR/Cas9 based genome editing. Different carrier topologies, variation of LAF/Stp ratios and LAF types as Cas9 mRNA/sgRNA polyplexes were screened in three different reporter cell lines using three different genomic targets (Pcsk9, eGFP, mdx exon 23). One U-shaped and three bundle (B2)-shaped lipo-xenopeptides exhibiting remarkable efficiencies were identified. Genome editing potency of top carriers were observed at sub-nanomolar EC50 concentrations of 0.4 nM sgRNA and 0.1 nM sgRNA for the top U-shape and top B2 carriers, respectively, even after incubation in full (≥ 90%) serum. Polyplexes co-delivering Cas9 mRNA/sgRNA with a single stranded DNA template for homology directed gene editing resulted in up to 38% conversion of eGFP to BFP in reporter cells. Top carriers were formulated as polyplexes or lipid nanoparticles (LNPs) for subsequent in vivo administration. Formulations displayed long-term physicochemical and functional stability upon storage at 4 °C. Importantly, intravenous administration of polyplexes or LNPs mediated in vivo editing of the dystrophin gene, triggering mRNA exon 23 splicing modulation in dystrophin-expressing cardiac muscle, skeletal muscle and brain tissue