Internal Guidelines in the Selected Limited Liability Company

Import 02/11/2016Bakalářská práce se zabývá problematikou tvorby vnitropodnikových směrnic ve vybrané společnosti, které slouží k zefektivnění procesů v účetní jednotce. Definuje základní pojmy z účetnictví a charakteristiku vnitropodnikových směrnic. Obsahuje analýzu a návrhy vybraných vnitropodnikových směrnic, které usnadní orientaci účetní jednotce a povedou k zefektivnění celého procesu.This thesis deals with creation of internal guidelines in a specific company. The guidelines are created to make processes more effective within an entity. The thesis defines basic accounting terminology and it describes characteristics of the internal guidelines. The presented work contains the analysis and suggestions of the internal guidelines, which shall lead to higher effectivity within an entity.117 - Katedra účetnictví a danídobř

The Effect of Phytogenic Additive on Behavior During Mild - Moderate Heat Stress in Broilers

The aim of this study was to evaluate the effect of phytogenic additive with anti-inflammatory and antioxidant properties on thermoregulatory behavior (lifting of the wings, high respiratory rate defined as open beaks) and water and feed intake in mild-moderate heat stressed Cobb 500 broiler chickens. From 28th day of chickens' age experimental group was supplemented with 0.1 % phytogenic additive based on Scutellaria baicalensis L. extract in the diet. At the age 30 days temperature was increased to 27 oC and kept the same till the end of experiment at 34 days of age. Ethological observation was performed 31st, 32nd and 33th days of experiment. Monitoring was performed in three observation periods at the start, in the middle and at the end of 18h day length, always for three consecutive hours. Changes in chickens' behavior among days and observation periods, as well as the influence of phytogenic additive were evaluated. Manifestations of thermoregulatory behavior were significantly higher (p < 0.001) in the middle and at the end of photoperiod. Significantly the highest number of chickens fed diets (p < 0.001) at the end of day-light, water intake was the lowest in the middle of the day (p < 0.001). Significantly the oftenest lifting of the wings (p < 0.001), high respiratory rate (p < 0.001) and feed intake (p = 0.017) were found in 33 days of chickens' age. Feeding of phytogenic additive did not affect water intake and feed intake, anyway significantly reduced (p < 0.001) thermoregulatory behavior.O

Assessment of Employees' Job Satisfaction in a Selected Company

Diplomová práce je zaměřena na oblast pracovní spokojenosti zaměstnanců ve vybrané společnosti. Cílem práce je zjistit a poté posoudit, na základě analýzy dotazníkového šetření, stav celkové spokojenosti zaměstnanců ve společnosti Březovská zemědělská, a.s. Následně, za pomocí dosažených výsledků analýzy, navrhnout a doporučit společnosti kroky vedoucí ke zvýšení pracovní spokojenosti jejich zaměstnanců. Práce je rozdělena mimo úvod a závěr do čtyř kapitol. V první kapitole jsou vysvětleny základní pojmy oblasti pracovní spokojenosti. Druhá část práce je věnována charakteristice vybrané společnosti pro praktickou část práce. V třetí části, která je části praktickou, je provedena analýza současného stavu spokojenosti zaměstnanců včetně znázornění a interpretování dosažených výsledků. Ve čtvrté části je zhodnocení provedeného šetření. Na závěr práce jsou uvedeny návrhy a doporučení, které mají vést ke zvýšení pracovní spokojenosti zaměstnanců vybrané společnosti.The Diploma thesis is focused on the area of job satisfaction of employees in a selected company. The aim of this work is to determine and then assess, based on the analysis of the questionnaire survey, the state of overall employee satisfaction in the company Březovská zemědělská, a.s. Subsequently, using the obtained results of analysis, design and recommend company steps to increase the job satisfaction of their employees. The thesis is divided into four chapters apart from the introduction and conclusion. The first chapter explains the basic concepts of job satisfaction. The second part of the thesis is devoted to the characteristics of the selected companies for the practical part of the work. In the third part, which is the practical part, there is an analysis of the current state of employee satisfaction, including the representation and interpretation of achieved results. The fourth part is an evaluation of the performed investigation. At the end of the thesis there are suggestions and recommendations which should lead to increase the job satisfaction of employees of a selected company.115 - Katedra managementuvelmi dobř

Effect of Suboptimal Levels of Non-Phytate Phosphorus and Exogenous Phytase on Precaecal Digestibility of Phosphorus and Calcium in Laying Hens

The precaecal digestibility of phosphorus and calcium in laying hens was evaluated at two dietary levels of non-phytate phosphorus (NPP; 1.58 and 2.03 g/kg) and two levels of exogenous 3-phytase (F; 0 and 300 phytase units (FTU)/kg). A total of 192 ISA Brown hens were used for the study, and were housed in enriched cages (8 per cage). At the end of the experiment, which was the peak of the egg production, the content of the posterior half of the ileum from each hen was collected. The lower level of NPP significantly (P < 0.05) improved the precaecal phosphorus digestibility coefficient. There was no significant difference in the amount of absorbed phosphorus between the lower and the higher level of NPP. The level of NPP with supplementation of exogenous phytase had a significant effect (P < 0.001) on the concentration of phosphorus in ileum, while the higher level of NPP increased phosphorus concentration in the ileum and phytase decreased phosphorus content in the ileal digesta. The phytase had no significant effect on phosphorus precaecal digestibility. There was no significant effect of the both factors, level of NPP, and exogenous phytase on the daily calcium intake, the amount of absorbed calcium, the content of calcium in ileal digesta, and on the precaecal digestibility of calcium. However a significant effect (P < 0.05) of the interaction between NPP and phytase was observed on the amount of absorbed calcium and on the precaecal digestibility coefficient. It can be concluded that the estimation of phosphorus ileal digestibility depends on the level of dietary phosphorus.O

Research Note Effects of preincubation and higher initiating incubation temperature of long-term stored hatching eggs on hatchability and day-old chick and yolk sac weight

We studied the effect of increased initial incubation temperature and repeated preincubation of 35-d stored eggs from 46 week old Ross 308 parental stock on the hatchability and day-old chick and yolk sac weight. Two different temperatures were applied during the first 36h and they were combined with four preincubation treatments during storage. One half of the hatching eggs (2400) were incubated for the first 36h at an incubation temperature of 38.3 oC, and the second half were incubated at a higher temperature of 39.2 oC. Four different preincubations were applied; none, once at the 7th day of hatching egg storage, twice at the 7th and 12th days of storage and three times at the 7th, 12th and 19th days of storage. Both preincubation and increased temperature had negative effects on hatchability (P<0.001). The interaction between these two factors was also significant (P<0.05). These two factors also negatively affected early and late embryonic mortality (P<0.001). However, middle embryonic mortality was not influenced. Live weight, weight of residual yolk sac and yolk sac proportion were not affected by repeated preincubation nor by increased temperature over the first 36h of incubation (P>0.05). A higher initial temperature decreased chick yolk free body mass (P<0.05).Although neither increased initial temperature in the setter nor repeated preincubation affected one day old chick weights, these treatments were not suitable for long-term stored eggs because of decreased hatchability and impairment of one day chick quality expressed as yolk free body mass.O

Effect of exogenous phytase on egg quality in laying hens

DOI: 10.15414/afz.2014.17.03.79–83Received 13. May 2014 ǀ Accepted 3. June 2014 ǀ Available online 27. August 2014An experiment was conducted to determine the effect of different levels of exogenous phytase on egg quality in laying hens fed diets with low levels of only plant original phosphorus. Twenty four Lohmann Brown hens at 31 weeks of age were housed in individual cages. In total three experiments were successively carried out with the same laying hens. In all three experiments the same diet with the same content of nutrients were always used. The control diet contained no exogenous phytase. Experimental diets differed in the level and sources of exogenous phytase. Eggs were collected daily during period of the experiment to measure egg quality. Measurement of physical parameters such as egg weight and strength of eggshell were performed daily. Shell weight and shell thickness were determined after washing and drying of shells. The shell thickness was evaluated using the micrometer. Shell proportion was calculated. The addition of phytase (150, 200, 250 and 300 FTU/kg diet) did not affect egg weight. Addition of exogenous phytase at levels 150, 200 and 250 FTU/kg had no significant effect (P>0.05) on eggshell quality. Only addition of both phytases (Natuphos and Optiphos) at the level 300 FTU to the same diet had positive effect on eggshell quality (P<0.05). Keywords: laying hens, feeds, phytase, phytate, egg quality, eggshel

THE EFFECT OF EXOGENOUS PROTEASE IN BROILER DIETS ON THE APPARENT ILEAL DIGESTIBILITY OF AMINO ACIDS AND ON PROTEASE ACTIVITY IN JEJUNUM

Abstract The objective of this study was to evaluate the effect of a mono-component commercial serine protease supplement in broiler diets on apparent ileal amino acid digestibility and protease activity. A total of 150 male (28 d old) ROSS 308 were randomly placed into 30 battery pens and divided into 5 treatment groups with 6 replicates each. The experiment was performed for 7 days. Five dietary treatments were used: 2 standard protein diets without (SP) and with protease (SP + P) formulated 20.7 % CP, 2 lower-protein diets (19.9 % CP) without (LP) and with protease (LP + P) and one lower-protein diet with protease and with doubled rapeseed meal (RSM) content (SP-RSM + P) compared with the other treatments. Lower-protein diets were formulated with a 4 % decrease in the relative CP value compared with the standard protein diet. Enzyme protease was added to the diets at a concentration of 200 ppm (15,000 PROT units per kg). The diets contained 0.3 % Cr2O3 to facilitate the estimation of apparent AA digestibility and overall apparent ileal crude protein digestibility. Mono-component protease had no effect on apparent ileal AA digestibility or jejunum protease activity if diets contained the same level of RSM. The supplement of exogenous protease did not affect (P &gt; 0.05) the apparent ileal AA digestibility coefficients if a higher RSM level was used. The CP level influenced (P &lt; 0.05) only the coefficients of the apparent ileal AA digestibility of Pro and Arg. The RSM level (P &lt; 0.01) had significant effects on protease activity in the jejunum

The effect of genotype on the behaviour of free range chickens

The purpose of this experiment was to investigate the behaviour of fast- and slow growing chickens, when the birds had access to the outdoors. Fifty of both 1-day-old male chicks of a laying hybrid ISA BROWN (IB) and broilers ROSS 308 (RS) were kept in two pens in the same building. In each group ten birds were marked with a colored spray. From three weeks of age the birds had access to the outdoors. From the age of one to seven weeks old, one day a week the marked birds were observed from 8:00 to 18:00 every ten minutes and the activity was noted. At 49 and 90 days old twenty birds were slaughtered and the strength of bones was measured. The behaviour was expressed as percentage of the time spent in activity. The average time that the birds spent eating during the 7 week period was almost the same in IB and RS. On average, IB birds spent significantly higher (P<0.05) an amount of time moving around, but until the fifth week of age there was no significant difference between these genotypes. In IB, movement was the more frequent activity. The resting sitting down was the most frequent activity in RS and since three weeks of age they spent significantly more (P<0.05) time with this activity than IB. On average, the IB birds spent significantly more (P<0.05) time scratching than did the RS. No aggression or pecking was observed in the IB males during the whole test period. The strength of the femur was significantly higher in RS in comparison with IB in both ages (49d - P<0.001, 90d - P<0.05). Although the rules for organic farming dictate that the chickens have to have enough outdoor area to move around in, the fast growing broilers do not use it