Investment Project Postaudit

Import 05/08/2014Diplomová práce je zaměřena na postaudit investičního projektu, který je doplněn rovněž analýzou odchylek a analýzou citlivosti. Práce je rozdělena, včetně úvodu a závěru, do pěti kapitol. Teoretická část je zaměřena na metodologii investičního rozhodování zahrnující především klasifikaci, zdroje financování, kritéria hodnocení investičních projektů a rizika související s investičním rozhodováním. V následující části práce je uvedena charakteristika společnosti, pro kterou je postaudit proveden, a popis investice včetně hodnocení efektivnosti investice stanovené v předinvestiční fázi. Obsahem závěrečné kapitoly je praktické využití teoretických poznatků z druhé kapitoly práce. Po stanovení skutečných hodnot jednotlivých parametrů investice jsou odhadnuty jejich tři možné vývoje v následujících letech provozní fáze. Následuje výpočet skutečných finančních kritérií investice, analýza odchylek rozdílu čisté současné hodnoty na bázi cash flow a analýza citlivosti čisté současné hodnoty i čistého zisku. Práce obsahuje i závěrečné zhodnocení postauditu a odhalení příčin vzniklých nesrovnalostí.The thesis is focused on postaudit investment project , which is accompanied by an analysis of deviations and sensitivity analysis. The work is divided , including the introduction and conclusion into five chapters. The theoretical part focuses on the methodology of investment decision involving mainly classification, sources of funding , criteria for evaluation of investment projects and the risks associated with investment decisions . The following part contains description of the company for which the postaudit is executed and description of the investment , including evaluating the effectiveness of investments set out in the pre-investment stage. The final chapter is the practical application of theoretical knowledge from the second chapter . After determining actual values for the individual parameters are estimated three possible developments in the coming years of the operational phase . e following is the calculation of the actual financial investment criteria, analysis of variance of the difference of the net present value based on cash flow and sensitivity analysis of net present value and net profit. The thesis also includes the final evaluation postauditu and revelation causes which caused irregularities.154 - Katedra financívýborn

Higher prevalence of smoking and lower BMI, waist circumference, cholesterol and triacylglyceride levels in Prague's homeless compared to a majority of the Czech population

BACKGROUND: Homeless people have higher morbidity and mortality rates than the general population. Research has shown that cardiovascular disease is the leading cause of death in older homeless adults. This study was undertaken to describe the prevalence of cardiovascular risk factors in the homeless population in Prague. METHODS: Data was obtained from a cross-sectional study carried out in 2003. Body mass index (BMI), waist circumference (WC), total cholesterol (TC), triacylglycerides (TAG) and smoking habits were assessed. The homeless participants in the study were recruited from a homeless center run by a Prague charitable organization called Naděje ("Hope") and at Prague's main railway station. Most participants were assessed at the Naděje center (134 persons) while the rest were assessed at Prague's Bulovka University Hospital (67 persons). RESULTS: A total of 201 homeless (174 males and 27 females) aged 19 – 70 years were examined. Mean values of BMI, WC, TC and TAG in homeless men and women were within normal limits. Compared with the majority of the Czech population, the homeless had significantly lower mean levels of TC and TAG and lower BMI and WC values. When compared to the majority of the Czech population, the incidence of smoking among the homeless was significantly higher. Among smokers in both populations, no differences were found in the number of cigarettes smoked per day. CONCLUSION: Classical cardiovascular risk factors such as TC, TAG, BMI and WC, are significantly lower in Prague's homeless minority than in the majority of the Czech population. However, the prevalence of smoking is much higher in the homeless population

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Analysis of Financing Resources of the Long-Term Tangible Assets

Import 11/07/2012Práce je zaměřena na zhodnocení zdrojů financování dlouhodobého hmotného majetku pomocí metody čisté současné hodnoty, jenž vychází z diskontovaných (současných) výdajů snížených o daňové úspory, které souvisí s jednotlivými formami financování. Teoretická část je zaměřena na vymezení jednotlivých druhů financování, přičemž jsou zde uvedeny i výhody a nevýhody v případě využití daného zdroje. Součástí kapitoly je i popis metod sloužících pro hodnocení zdrojů financování dlouhodobého majetku, především metody současné hodnoty. V následující části práce je charakterizována společnost, pro kterou je daná analýza prováděna, včetně popisu investice. Obsahem čtvrté kapitoly je praktické využití teoretických poznatků z druhé kapitoly práce. V úvodní části jsou vypočteny jednotlivé odpisy a obsažen výpočet diskontního faktoru, který je nezbytný pro zjištění celkových současných hodnot výdajů. Následuje stanovení diskontovaných výdajů pro variantu financování z vlastních zdrojů, bankovního úvěru a finančního leasingu při odlišných podmínkách. Součástí práce je i závěrečné zhodnocení použitých způsobů financování projektu a doporučení nejvýhodnější varianty pro společnost.The work is focused to evaluate sources of funding Long-Term Tangible assets using the net present value based on a discounted (current) expenditures who are decreased by tax savings related to various forms of financing. The theoretical part is focused on defining the various types of funding and highlights the advantages and disadvantages in case of using the resource. The part of chapter is a description of methods used to evaluate sources of financing Long-Term assets, primarily method the present value. In the following part is characterized by the company for which is analysis carried out, including a description of the investment. The content of the fourth chapter is the practical application of theoretical knowledge from the second chapters of this work. In the first part are calculated depreciation and discount factor, which is essential to determine present values of total expenditure. Ensue determination of discounted expenditures for variant financing from own resources, bank credit and finance leasing for various conditions. Part of the work is also evaluating of methods used ways financing project and recommendation the best advantageous variants for the company.154 - Katedra financívýborn

Granulomatous Pancreatitis in a Patient with Acute Manifested Insulin-Dependent Diabetes Mellitus

Isolated granulomatous noncaseating pancreatitis is a rare condition exceptionally described in human population. We demonstrate a case of the a 71-years-old female patient suffering from recent diabetes mellitus, generalized atherosclerosis and hypertension who died due to pulmonary embolism and terminal bronchopneumonia. Lipomatosis of pancreatic tissue was observed during the postmortem examination. Histological examination of pancreatic tissue discovered multiple small noncaseating epithelioid cell and giant cell granulomas, partly replacing the islets of Langerhans. To our knowledge, our case represents the first description of noninfectious granulomatous pancreatitis associated with acute manifested insulin-dependent diabetes mellitus

Palmitate-Induced Cell Death and Mitochondrial Respiratory Dysfunction in Myoblasts are Not Prevented by Mitochondria-Targeted Antioxidants

Background/Aims: Deleterious effects of saturated fatty acids in skeletal muscle cells are well known but their impact on mitochondrial respiration has not been well studied. Mitochondrial oxidative damage has been implicated to play a role in their effect. The purpose of this study was to evaluate viability, mtDNA integrity and mitochondrial respiration in C2C12 myoblasts and myotubes exposed to palmitate and to test the effect of mitochondria-targeted antioxidants MitoQ and MitoTEMPOL in preventing palmitate-induced damage. Methods: Cells were treated with tested compounds, mtDNA damage was detected by quantitative PCR and mitochondrial respiration was measured using an extracellular flux analyzer XF24. Results: Palmitate caused mtDNA damage, which was associated with reduced mitochondrial respiration and cell death in myoblasts but not in myotubes. MitoTEMPOL was able to prevent palmitate-induced mtDNA damage in myoblasts but failed to prevent cell death. MitoQ did not show any protective effect and both compounds markedly inhibited mitochondrial respiration. Conclusion: Our results indicate that skeletal muscle progenitor cells could be the first target of the deleterious action of palmitate, as myoblasts appeared to be more sensitive to its effects than myotubes possibly in part due to a lower spare respiratory capacity in the former. Only MitoTEMPOL prevented palmitate-induced mtDNA damage but neither antioxidant was able to prevent cell death and both antioxidants had a marked negative effect on respiration