Profitability Analysis of the Company ČSAD Ostrava a.s.

Import 01/09/2009Tématem bakalářské práce je analýza rentability vybraného podniku. Cílem práce bylo analyzovat a zhodnotit rentabilitu společnosti ČSAD Ostrava, a. s. v letech 2003 až 2007. Ukazatelé rentability byly propočítány, graficky znázorněny a okomentovány. Pomocí metod analýzy odchylek byly vyhodnoceny dílčí vlivy jednotlivých faktorů na vrcholový ukazatel rentability vlastního kapitálu. V teoretické části této práce je popsána podstata finanční analýzy, její vstupní zdroje a jednotlivé skupiny jejích uživatelů. Dále je vysvětlen význam a způsob výpočtu základních poměrových ukazatelů, které patří mezi elementární metody finanční analýzy, a jejich rozklady, včetně metod analýzy odchylek vrcholových ukazatelů. Praktická část obsahuje úvodem charakteristiku společnosti ČSAD Ostrava, a. s., dále jednotlivé výpočty poměrových ukazatelů a rozklad ukazatele rentability vlastního kapitálu. Vzhledem k výsledkům finanční analýzy lze konstatovat, že efektivita společnosti byla vyhodnocena jako nerentabilní, avšak bez hrozby bankrotu. Závěrem této práce jsou dána doporučení pro zlepšení ukazatelů rentability v následujících letech.The theme of the Bachelor´s thesis is profitability analysis of a company. The aim of the thesis was to evaluate and sum up the profitability of the joint-stock comapny ČSAD Ostrava within years 2003 to 2007. Indicators of profitability were calculated, graphically demonstrated and interpreted. Partial influences of the constituent indicators were analyzed by deviation´s analysis with regard to the top indicator – which is indicator of Return on Equity. In the theoretical part of this thesis is described the core of financial analysis, its inputs and types of end users. There is explained the reason and way of calculation of the basic ratio indicators, which belongs to elementary methods of the financial analysis, their breakdown including deviation´s analysis of top indicators. The practical part includes performance of the company ČSAD Ostrava, calculations of ratio indicators and the breakdown of the indicator Return on Equity. Regarding the results of the financial analysis it can be said that the company´s effectiveness was not profitable, nevertheless without any theat of bankruptcy. In conclusion of the thesis there are recommended some actions how to improve the next trend of profitability indicators in the subsequent years.Prezenční154 -Katedra financídobř

EFFECT OF BACTERIA BACILLUS PSEUDOFIRMUS AND FUNGUS TRICHODERMA REESEI ON SELF-HEALING ABILITY OF CONCRETE

There are usually used inorganic substances for the strengthening of self-healing ability of concrete but some specific types of bacteria or fungi may also be considered for use. The bacteria’s ability to fill pores and micro-cracks was investigated on cylindrical concrete specimens with the diameter 55 mm and height 5 mm. Bacteria Bacillus pseudofirmus and fungus Trichoderma reesei was used for the experiment. The main objective of the experiment was to investigate, if it is possible to use Bacillus pseudofirmus and Trichoderma reesei for self-healing concrete. The results show, that it is more advantageous to use Bacillus pseudofirmus than Trichoderma reesei in alkaline environment. It is desirable to create the most ideal conditions for microorganism’s growth, as possible. Bacteria should have positive effect on self-healing ability of concrete. Any effect of fungus on self-healing ability of concrete wasn’t confirmed

Methods for calculating economic weights of traits in pigs

Selection of animals is performed on the basis of a complex of traits, which are characterised by breeding values and economic weights. Various methodologies are used to choose the most important traits in pig breeding programs. Using the subjective approach, economic importance of pig traits were based on the required genetic gain and on subjective decision of the breeders. These methods could be ambiguous, however the insufficient information about the trait importance can be complemented in some cases (e.g. for organic pig farms). In objective methods, the performance of a pig production system (measured as profit or costs) in relation to improving the genetic level of a pig trait is considered. Compared to other livestock species, pigs breeding structure play some role when defining the trait economic weights. The general, flexible and fee available computer program would be useful tool for calculating economic weights of pig traits

A main factors affecting average number of teats in pigs

The influence of factors (breed, year and season of farrowing, herd, parity order, sire of litter, total number of born piglets - TNB, number of piglets born alive - NBA, number of weaned piglets - NW, and linear and quadratic regression) on the number of teats, found for all piglets in the litter till ten days after born, expressed as arithmetic mean for each litter as sum of all teats number of each piglet in appropriate litter divided by number of piglets in this litter at first litter (ANT1) and second and subsequent litters (ANT2+) were analysed. The coefficient of determination was 0.46 and 0.33 for ANT1 and ANT2+, respectively. The statistically high influence (P<0.001) on ANT1 and ANT2+ was determined for year and season of farrowing, herd, parity order (only for ANT2+) and sire of litter effects. Impact of breed was found only on ANT2+ (P<0.001). The rest of factors have negligible of no impact on traits.  Based on the data available for analyses, obtained results will serve as a relevant set-up in developing the model for genetic evaluation for these traits

Breeding Objectives of Dam Pig Breeds of the Czech National Breeding Program Based on Reproduction Traits

Reproduction traits as total number of piglets born (TNB), piglets alive born (PBA), piglets weaned (NW) and farrowing interval (FI) play important role in dam pig breeds. Main aim of the study was to calculate economic weights and consequently to estimate the genetic and economic selection response on PBA and FI within the Czech dam population of pigs. PBA and FI were defined in the aggregate genotype and the estimated breeding values (EBV) of four traits (TNB, PBA, NW and FI) were assumed as the candidate traits for construction of the index. Four variants of reproduction selection index A) based on PBA and FI, index B - based on PBA, NW, FI and the indices C) and D) based on four reproduction traits with different proportion of traits were taken into account. Economic weight of traits calculated by the bio-economic model were 23.57 € and -3.52 € for PBA and FI, respectively. The highest genetic (0.180 piglet born alive and 0.00 days of FI per year, respectively) and economic (10.05 € and 0.00 € per year for PBA and FI, respectively) response on selection was calculated in index C. The Spearman’s rank correlation coefficients between indices A to D and for top 1%, 2%, 5% and 10% of animals were close to one (0.978 – 0.994) and significant

POPULATION ANALYSIS OF THE LOCAL ENDANGERED PŘEŠTICE BLACK-PIED PIG BREED

The pedigree analysis of the local endangered Přeštice Black-Pied pig breed (n=19 289) was performed. Animals born within the period 2012-2014 were assumed as the reference population (n=1 374). The pedigree completeness index reached 100% for four generations back. The 100 % of the genetic pool was explained by 66 ancestors. Although all animals of the reference population were inbred, 57% of them had inbreeding less than five percent. Average inbreeding, co-ancestry coefficient and rate of inbreeding reached 4.93%, 13.48% and 1.29% in reference population, respectively. The effective population size calculated by four different methods varied from 32 to 91 animals in 2014. Average generation interval, average family size for sire and dam parents was 2.5, 17.46 and 6.5 animals, respectively. Total number of founders, effective number of founders, effective number of founders’ genomes and effective number of non-founders genomes reached values 299, 98.05, 21.92 and 28.23 founders, respectively. The average genetic diversity (GD) loss was 13.71% in reference population. The GD loss has increased within the last three year period mainly due to the random genetic drift (77.6%) and by unequal contribution of founders (22.4%). The Preštice Black-Pied breed is highly endangered with GD loss. Mating of closely related animals has to be prevented in breeding and mating program of this breed

Influence of specific developmental learning disorders on the psychomotor skills of primary school pupils

V rámci příspěvku jsou prezentována zjištění vyplývající z diplomové práce s názvem „Vliv specifických vývojových poruch učení na psychomotorické dovednosti žáků 1. stupně základní školy“, která se zabývá vazbou mezi diagnostikovanou specifickou vývojovou poruchou a psychomotorickými dovednostmi žáka. Stěžejním bodem je výzkumná část, která se věnuje ověřování zmíněné vazby prostřednictvím testu vytvořeného v rámci studentského grantu SGS „Rozvoj kompetencí u žáků mladšího školního věku v oblasti psychomotorických dovedností“. Výsledky práce jsou odvozovány statistickou komparací výzkumu prováděného v předchozích letech na dostupném vzorku a výzkumu zpracovaného pro diplomovou práci na vzorku žáků 3. – 5. tříd základních škol s diagnózou specifické vývojové poruchy.Within the paper presents the findings of the diploma thesis titled as “Influence of Specific Developmental Learning Disorders on the Psychomotor Skills of Primary School Pupils” deals with the link between the diagnosis of a specific learning disability and psychomotor skills of primary school pupils. The key point is the practical part, which deals with the verification of that links through the test established under the student grant SGS “Development of competencies among children of younger school age in the area of psychomotor skills.” The results are derived from the statistical comparison of the research carried out in previous years on the available sample and the research prepared for this thesis on a sample of 3rd - 5th graders at primary school diagnosed with specific learning disabilities

Instruments of the Environmental Protection as Reflected in the Legal Regulation of Air Protection

Katedra práva životního prostředíDepartment of Environmental LawPrávnická fakultaFaculty of La

Geographic unipolar anamorphosis with the use of GIS

The aim of this thesis is to propose an algorithm for visualization of spatial digital geographic data, including both thematic and topographic content of a map, using unipolar anamorphosis method with the use of GIS. Three different approaches for transformation of topographic content of a map are discussed. In addition to the algorithm, a methodology of displaying spatial data using this method is presented. The problems associated with the use of geographic unipolar anamorphosis are described, geographic phenomena which can be visualized by this method are determined, and requirements for digital data input are defined. The practical output of this thesis is a toolbox for the ArcGIS software by ESRI which serves to visualize geographic data by unipolar anamorphosis method