Financial Analysis of Selected Business Corporation

V bakalářské práci byla prováděna finanční analýza společnosti s ručením omezeným výrobního charakteru v letech 2015 až 2019. Hodnocení probíhalo za použití horizontální a vertikální analýzy, analýzy poměrovými ukazateli a SWOT analýzy. V teoreticko-metodické části je charakterizována podstata finanční analýzy. Jedná se o vymezení samotné finanční analýzy, uvedení uživatelů a účetních výkazů, které jsou zdrojem informací pro tvorbu finanční analýzy. Následně jsou představeny již zmíněné metody finanční analýzy, srovnání obdržených výsledků a podstata vedení účetnictví. V aplikačně-ověřovací části je nejprve představena vybraná společnost a poté je provedena vlastní finanční analýza za využití zvolených metod. Obdržené výsledky jsou průběžně vyhodnocovány a nejdůležitější poznatky jsou na konci shrnuty. V bakalářské práci bylo zjištěno, že vybraná obchodní korporace je finančně zdravá. Společnost by se měla zaměřit na zvýšení efektivity. Společníkům a jednatelům lze doporučit umožnit vyšší zastoupení cizích zdrojů ve společnosti, což může vést k dalšímu rozvoji. Přebytečné peněžní prostředky by bylo vhodné využít na pořízení dlouhodobého majetku. V bakalářské práci byly zvoleny metody deskripce, klasifikace, dedukce, indukce, analýzy a komparace. Získané výsledky mohou využít hlavně společníci a jednatelé, kteří mají zájem, aby se společnost nadále rozvíjela. Věřitelům může usnadnit rozhodování o vložení kapitálu do společnosti.In this bachelor's thesis a financial analysis of a limited liability manufacturing company for the years 2015–2019 was performed. The evaluation was performed using horizontal and vertical analysis, ratio analysis and SWOT analysis. In the theoretical and methodological part the essence of financial analysis is characterized. This involves defining the financial analysis itself, listing the users and accounting statements that are the sources of information for creating the financial analysis. Subsequently, the already mentioned methods of financial analysis, comparison of the obtained results and the essence of bookkeeping are presented. In the application-verification part, the selected company is introduced at first and then the actual financial analysis is performed using the chosen methods. The obtained results are continuously evaluated and the most important findings are summarized at the end. In the bachelor's thesis it was found out that the selected business corporation is financially sound. The company should focus on increasing efficiency. Partners and agents may be advised to allow a higher representation of external resources in the company, which may lead to further development. It would be appropriate to use the excess funds to acquire non-current assets. In the bachelor's thesis, the methods of description, classification, deduction, induction, analysis and comparison were chosen. The obtained results can be used mainly by partners and agents who are interested in the further development of the company. It can make it easier for creditors to make decisions about investing capital in the company.117 - Katedra účetnictví a danívýborn

Ability to determine the nontransferrin-bound iron and total iron in the human placenta using high-performance liquid chromatography method

Iron is one of the most important microelements in the human body. It is a component of haemoglobin, which transports oxygen to all cells in the organism. It is also used in the synthesis of myelin, neurotrans-mitters, and DNA and transfers electrons in biochemical reactions. Iron is also responsible for regular development of the foetus’ central nervous system. Furthermore, as a result of Fenton reactions, iron leads to formation of toxic free radicals. The existence of non-transferrin-bound iron (NTBI) and its part desfer-rioxamine-chelatable iron (DCI) can be used to assess this element in the body. The placenta is an organ transition that is formed during pregnancy in the female organism. It has a dense web of blood vessels in which dynamic exchange of blood between mother and foetus takes place. As a result, a fraction of NTBI may be present in the placenta. The main goal of this work was to develop a method for determining total iron and desferrioxamine-chelatable iron in solid tissues - the human placenta.Iron is one of the most important microelements in the human body. It is a component of hemoglobin which transports oxygen to all cells in the organism. It is also used in a synthesis of myelin, neurotransmitters and DNA, and transfers electrons in the biochemical reactions. Iron is also responsible for regular development of a fetus central nervous system. Furthermore, as a result of Fenton reactions, iron leads to formation of toxic free radicals. Existence of non-transferrin-bound iron (NTBI) and its part - desferrioxamine-chelatable iron (DCI) can be used for assess this element in a body. Placenta is an organ transition which is formed during pregnancy in a female organism. It has a dense web of blood vessels where dynamic exchange of blood between mother and fetus takes place. As a result, fraction of NTBI may be present in the placenta. The main goal of this work was to develop a method for determination of total iron and desferrioxamine-chelatable iron in solid tissues - a human placent

High-Resolution Cranial Defect Reconstruction by Iterative, Low-Resolution, Point Cloud Completion Transformers

Each year thousands of people suffer from various types of cranial injuries and require personalized implants whose manual design is expensive and time-consuming. Therefore, an automatic, dedicated system to increase the availability of personalized cranial reconstruction is highly desirable. The problem of the automatic cranial defect reconstruction can be formulated as the shape completion task and solved using dedicated deep networks. Currently, the most common approach is to use the volumetric representation and apply deep networks dedicated to image segmentation. However, this approach has several limitations and does not scale well into high-resolution volumes, nor takes into account the data sparsity. In our work, we reformulate the problem into a point cloud completion task. We propose an iterative, transformer-based method to reconstruct the cranial defect at any resolution while also being fast and resource-efficient during training and inference. We compare the proposed methods to the state-of-the-art volumetric approaches and show superior performance in terms of GPU memory consumption while maintaining high-quality of the reconstructed defects

Study of casting and solidification of slab ingot from tool steel using numerical modelling

The main problem in the production of forgings from tool steels, especially thick plates, blocks, pulleys and rods which are used for special machine components for demanding applications, it is the inhomogeneous structure with segregations, cracks in segregations or complex type of non-metallic inclusions MnS and TiCN. These forgings are actually produced from conventional forging ingots. Due to the size of forgings, it would be interesting the production of these forgings from slab ingots. It is possible that the production of forgings from slab ingots (which are distinguished by a characteristic aspect ratio A/B), it would reduce the occurrence of segregations. The paper presents the verification of the production process of slab steel ingots in particular by means of numerical modelling using finite element method. The paper describes the pre-processing, processing and post-processing phases of numerical modelling. The attention was focused on the prediction of behavior of hot metal during the mold filling, on the verification of the final porosity, of the final segregation and on the prediction of risk of cracks depending on the actual geometry of the mold.Web of Science6042885287

Standards for diagnosis and care of patients with inherited alpha-1 antitrypsin deficiency Recommendations of the Polish Respiratory Society, Polish Society of Pediatric Pulmonology and Polish Society of Pediatric Gastroenterology

Alpha-1 antitrypsin (AAT) deficiency is the most common genetic disorder in the adult popu-lation of European descent [...

Deposition of Thin Electroconductive Layers of Tin (II) Sulfide on the Copper Surface Using the Hydrometallurgical Method: Electrical and Optical Studies

Thin films of tin (II) sulfide (SnS) were deposited onto a 500 µm thick copper substrate by a chemical bath method. The effect of sodium (Na) doping in these films was studied. The synthesis of the films was performed at temperatures of 60, 70, and 80 °C for 5 min. The microstructure of the SnS films analyzed by scanning electron microscopy (SEM) showed a compact morphology of the films deposited at 80 °C. The edges of the SnS grains were rounded off with the addition of a commercial surfactant. The thickness of different SnS layers deposited on the copper substrate was found to be 230 nm from spectroscopic ellipsometry and cross-section analysis using SEM. The deposition parameters such as temperature, surfactant addition, and sodium doping time did not affect the thickness of the layers. From the X-ray diffraction (XRD) analysis, the size of the SnS crystallites was found to be around 44 nm. Depending on the process conditions, Na doping affects the size of the crystallites in different ways. A study of the conductivity of SnS films provides a specific conductivity value of 0.3 S. The energy dispersive analysis of X-rays (EDAX) equipped with the SEM revealed the Sn:S stoichiometry of the film to be 1:1, which was confirmed by the X-ray photoelectron spectroscopy (XPS) analysis. The determined band-gap of SnS is equal to 1.27 eV and is in good agreement with the literature data

Postavitev numeriřne simulacije polnjenja in strjevanja velikih jeklenih ingotov na podlagi realnih razmer pri ulivanju

The paper is devoted to new experiences with the setting of a numerical simulation of filling and solidification of a 90-ton steel ingot in the ProCAST simulation programme. The aim of the numerical modelling realized under the conditions of the Department of Metallurgy and Regional Materials Science and Technology Centre (RMSTC) at VSB-TU Ostrava is the verification and optimization of the production technology for the heavy-steel ingots produced in VÍTKOVICE HEAVY MACHINERY a.s. The input parameters of the computation were determined with the real conditions of casting a 90-ton steel ingot. The ingot geometry was created in the CAD system SolidWorks. Before the computational grid generation of finite elements in the Visual-Mesh module, the geometry was subjected to an analysis of the topology. The material properties of the individual components of the ingot-casting system were defined with the Computherm calculating module selecting the materials from its own database of ProCast. In addition, the thermodynamic properties were determined by using the datasheets of the refractory materials of the manufacturer, and finally checked with the equations generally used to determine liquidus and solidus temperatures, density and enthalpy, etc. The boundary conditions and the heat transfer were also defined. In parallel with the numerical simulation, the operational experimental casting of a 90-ton ingot was carried out. To obtain more complete information about the temperature fields of the ingot-casting system and of the data about the values of the heat flow, the process of filling and solidification was monitored by using thermal imaging cameras. The conclusion summarizes the main knowledge obtained on the basis of the primary results of the computation and gives a guideline for further research.Web of Science46440239

Study of solidification of continuously cast steel round billets using numerical modelling

The paper is dedicated to the verification of solidification of continuously cast round steel billets using numerical modelling based on the finite element method. The aim of numerical modelling is to optimize the production of continuously cast steel billets of round format. The paper describes the pre-processing, processing and post-processing phases of numerical modelling. Also, the problems with determination of the thermodynamic properties of materials and the heat transfer between the individual parts of the casting system, including the definition of the heat losses along the casting strand in the primary and secondary cooling, were discussed. The first results of numerical simulation show the so-called thermal steady state of continuous casting. The temperature field, the metallurgical length and the thickness of the shell at the end of the mould were predicted. The further research will be concentrated on the prediction the risk of the cracks and the porosity based on the different boundary conditions.Web of Science62122622

Przejściowe korowe zaburzenia widzenia po zabiegu koronarografii

Koronarografia jest obecnie złotym standardem w diagnostyce choroby niedokrwiennej serca, w związku z czym częstość wykonywania przezskórnych zabiegów wieńcowych, tj. angiografii oraz angioplastyki, jest duża. Powikłania naczyniowo-mózgowe po koronarografii i koronaroplastyce są rzadkie i zazwyczaj obejmują przejściowe ataki niedokrwienne oraz udary mózgu. Częstość występowania przejściowych korowych zaburzeń widzenia po środkach kontrastowych jest niewielka. Zaburzenia te stwierdza się zazwyczaj w przypadku angiografii naczyń mózgowych. Przemijające korowe zaburzenia widzenia po zabiegu koronarografii opisano dotychczas jedynie u kilkunastu pacjentów. Biorąc pod uwagę szerokie i częste zastosowanie koronarografii na świecie, a także w Polsce, jest to więc wyjątkowo rzadkie powikłanie. Do I Kliniki Kardiologii i Nadciśnienia Tętniczego Szpitala Uniwersyteckiego w Krakowie przyjęto 32-letniego chorego z licznymi pobudzeniami dodatkowymi o morfologii bloku lewej odnogi pęczka Hisa, ze zmianami w spoczynkowym badaniu elektrokardiograficznym sugerującymi podejrzenie zespołu Brugadów, a także z obniżoną frakcją wyrzutową lewej komory serca. W celu wykluczenia podłoża niedokrwiennego obserwowanych nieprawidłowości chorego zakwalifikowano do koronarografii. W wykonanym badaniu nie stwierdzono zmian w tętnicach wieńcowych. Przebieg zabiegu był powikłany przejściowymi korowymi zaburzeniami widzenia, które odniesiono do neurotoksycznego działania kontrastu. W przeprowadzonej wówczas tomografii komputerowej mózgowia nie zaobserwowano patologii, a w badaniu okulistycznym i neurologicznym nie odnotowano przyczyn zgłaszanych dolegliwości. Zaburzenia widzenia ustąpiły samoistnie w ciągu kilkunastu godzin.Coronary angiography is the current gold standard for the diagnosis of ischemic heart disease and therefore the prevalence of percutaneous coronary procedures such as angiography and angioplasty is high. The occurrence of cerebral complications after coronary angiography and coronary angioplasty is low and it mainly includes transient ischemic attack and stroke. The prevalence of transient cortical blindness after X-ray contrast media is low and it is usually seen after cerebral angiography. Until now only a few cases of transient cortical blindness have been described after coronary artery angiography. Regarding the spread of coronary angiography worldwide and in Poland this complication is uniquely rare. A 32-year-old man with multiple extrasystolic ventricular arrhythmia suggesting Brugada syndrome diagnosis according to morphology of the left bundle branch block and with decreased left ventricular ejection fraction was admitted to the First Department of Cardiology and Hypertension, Medical College of the Jagiellonian University in Krakow. Coronary angiography was performed in order to exclude ischemic etiology of the observed abnormalities. No arteriosclerotic lesions were found in coronary arteries. Transient cortical blindness was observed directly after angiography which may have been caused by the neurotoxic effect of the used X-ray contrast medium. In ophthalmologic and neurologic examination as well as in the cerebral computed tomography scan no pathologies were found. Visual impairment disappeared totally within several hours