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

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

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

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

Structural organisation of the type IV secretion systems

Type IV secretion (T4S) systems are large dynamic nanomachines that transport DNAs and/or proteins through the membranes of bacteria. Because of their complexity and multi-protein organisation, T4S systems have been extremely challenging to study structurally. However in the past five years significant milestones have been achieved by X-ray crystallography and cryo-electron microscopy. This review describes some of the more recent advances: the structures of some of the protein components of the T4S systems and the complete core complex structure that was determined using electron microscopy

Cadmium exposure is associated with increased transcript abundance of multiple heavy metal associated transporter genes in roots of hemp (Cannabis sativa L.)

Industrial hemp (Cannabis sativa L.) has demonstrated promise for phytoremediation due to an extensive root system, large biomass, and ability to survive under relatively high levels of heavy metals. However, little research has been conducted to determine the impact of heavy metal uptake in hemp grown for medicinal use. This study evaluated the potential for cadmium (Cd) uptake and its impact on growth, physiological responses, and transcript expression of metal transporter genes in a hemp variety grown for flower production. The cultivar ‘Purple Tiger’ was exposed to 0, 2.5, 10, and 25 mg·L-1 Cd in a greenhouse hydroponic study in two independent experiments. Plants exposed to 25 mg·L-1 Cd displayed stunted plant growth characteristics, reduced photochemical efficiency, and premature senescence suggesting Cd toxicity. At the two lower concentrations of Cd (2.5 and 10 mg·L-1 Cd), plant height, biomass, and photochemical efficiency were not affected, with chlorophyll content index (CCI) being slightly lower at 10 mg·L-1 Cd, compared to 2.5 mg·L-1 Cd. There were no consistent differences between the two experiments in total cannabidiol (CDB) and tetrahydrocannabinol (THC) concentrations in flower tissues at 2.5 and 10 mg·L-1 Cd, compared to the control treatment. Root tissue accumulated the highest amount of Cd compared to other tissues for all the Cd treatments, suggesting preferential root sequestration of this heavy metal in hemp. Transcript abundance analysis of heavy metal-associated (HMA) transporter genes suggested that all seven members of this gene family are expressed in hemp, albeit with higher expression in the roots than in the leaves. In roots, CsHMA3 was up-regulated at 45 and 68 d after treatment (DAT), and CsHMA1, CsHMA4, and CsHMA5 were upregulated only under long term Cd stress at 68 DAT, at 10 mg·L-1 Cd. Results suggest that expression of multiple HMA transporter genes in the root tissue may be upregulated in hemp exposed to 10 mg·L-1 Cd in a nutrient solution. These transporters could be involved in Cd uptake in the roots via regulating its transport and sequestration, and xylem loading for long distance transport of Cd to shoot, leaf, and flower tissues

Collaboration for success: the value of strategic col-laborations for precision medicine and biomarker discovery

Precision medicine aims to provide the precise treatment for the patient with the right dose at the right point of time. Biomarkers (BM) are vital for the identification of patients who would benefit the most from individualized treatment. In addition, they help to enable the prediction of prognosis, the detection of early therapeutic and adverse effects, and may serve as surrogate endpoints in clinical trials. BM are becoming essential tools to increase productivity in drug discovery and impressively enhance the way medicine is practiced. However, the identification, sufficient validation and implementation of such BM are challenging. This process requires expertise from different areas and high resource investments. Collaborations of different partners may be helpful to overcome these challenges. In the past decade, collaborations between diagnostics and pharmaceutical companies as well as industrial–academic collaborations have been increasingly pursued. Moreover, public funding may offer support and open new opportunities to form such consortia. Herein we give an overview of the different types of collaborations, their opportunities and challenges, and describe experiences in forming strategic partnerships with other companies

Structural alterations in a type IV pilus subunit protein result in concurrent defects in multicellular behaviour and adherence to host tissue

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/72384/1/j.1365-2958.2001.02629.x.pd

DNA Delivery and Genomic Integration into Mammalian Target Cells through Type IV A and B Secretion Systems of Human Pathogens

We explore the potential of bacterial secretion systems as tools for genomic modification of human cells. We previously showed that foreign DNA can be introduced into human cells through the Type IV A secretion system of the human pathogen Bartonella henselae. Moreover, the DNA is delivered covalently attached to the conjugative relaxase TrwC, which promotes its integration into the recipient genome. In this work, we report that this tool can be adapted to other target cells by using different relaxases and secretion systems. The promiscuous relaxase MobA from plasmid RSF1010 can be used to deliver DNA into human cells with higher efficiency than TrwC. MobA also promotes DNA integration, albeit at lower rates than TrwC. Notably, we report that DNA transfer to human cells can also take place through the Type IV secretion system of two intracellular human pathogens, Legionella pneumophila and Coxiella burnetii, which code for a distantly related Dot/Icm Type IV B secretion system. This suggests that DNA transfer could be an intrinsic ability of this family of secretion systems, expanding the range of target human cells. Further analysis of the DNA transfer process showed that recruitment of MobA by Dot/Icm was dependent on the IcmSW chaperone, which may explain the higher DNA transfer rates obtained. Finally, we observed that the presence of MobA negatively affected the intracellular replication of C. burnetii, suggesting an interference with Dot/Icm translocation of virulence factors

Linear plasmid vector for cloning of repetitive or unstable sequences in Escherichia coli

Despite recent advances in sequencing, complete finishing of large genomes and analysis of novel proteins they encode typically require cloning of specific regions. However, many of these fragments are extremely difficult to clone in current vectors. Superhelical stress in circular plasmids can generate secondary structures that are substrates for deletion, particularly in regions that contain numerous tandem or inverted repeats. Common vectors also induce transcription and translation of inserted fragments, which can select against recombinant clones containing open reading frames or repetitive DNA. Conversely, transcription from cloned promoters can interfere with plasmid stability. We have therefore developed a novel Escherichia coli cloning vector (termed ‘pJAZZ’ vector) that is maintained as a linear plasmid. Further, it contains transcriptional terminators on both sides of the cloning site to minimize transcriptional interference between vector and insert. We show that this vector stably maintains a variety of inserts that were unclonable in conventional plasmids. These targets include short nucleotide repeats, such as those of the expanded Fragile X locus, and large AT—rich inserts, such as 20-kb segments of genomic DNA from Pneumocystis, Plasmodium, Oxytricha or Tetrahymena. The pJAZZ vector shows decreased size bias in cloning, allowing more uniform representation of larger fragments in libraries