Abstract The resilience, or sustainability, of an environmental system depends on key factors remaining within critical thresholds. Current approaches to assessing the condition and trend of environmental systems rely on expert knowledge of system performance and subjective interpretation. Computer simulation models of natural resource systems offer a way to integrate system properties, and ecological theory and relationships, with long-term climate and rainfall information to simulate system performance within a consistent framework. Financial accounting methods, such as balance sheets and ratio analysis, have been developed to assess overall businesses viability and offer a potential tool for assessing the sustainability of natural systems, providing key accounting principles and assumptions can be reasonably met. This thesis explores the integration of accounting and ecological theory in a balance sheet framework for sustainability accounting using non-financial terms with a view to contributing to the sustainable management of natural resources within dynamic systems. A generic approach to constructing environmental balance sheets was developed and tested at a range of scales (field to catchment). Sensitivity analysis of the models was used to determine key factors and critical thresholds relating to system resilience. These values were then used to construct the balance sheets. The current ratio was then used to identify if the system was being managed sustainably. A current ratio (assets/liabilities) greater than 1.0, derived from the balance sheet, was shown to denote more resilient, and hence sustainable, systems. Case studies used were wheat cropping in the Maranoa area of Queensland, Australia, and the Bonogin Valley in the Gold Coast, Queensland Australia The same approach to constructing balance sheets worked across all scales from farm to catchment. . The approach was then used to develop a sustainability assessment of the Coomera catchment of the Gold Coast to consider how natural resource management and urbanisation is affecting catchment resilience. A series of models was used to develop the accounts: a grazing systems model – SGS; a cropping systems model - APSIM-sugar; and an existing catchment hydrology and water quality model - EMSS. The approach demonstrated that sugarcane cropping systems within the catchment were not likely to be sustainable without significant input of nitrogen, but that the grazing systems were. Furthermore, the overall catchment was likely to be sustainable (2002). This finding is consistent with an independent field-based assessment of the catchment conducted by the Healthy Waterways Partnership of South East Queensland. The urban development anticipated in the catchment by 2020, did not appear to have a significant affect as measured by long-term trends in flow frequency and water quality. The use of ratio analysis provided a dimensionless variable that related to the resilience of a parcel of land or catchment. These values were able to be spatially integrated, using an area weighted median, to provide an overall estimate of resilience of land use for a farm or a catchment. However, it was considered simpler to model the catchment of interest as a whole rather than to combine ratios from a series of catchment sub-models. The availability of appropriate comprehensive systems models may prove a limitation for application to all land uses especially native bushland systems. However, the approach developed in this thesis provides a robust and consistent framework for exploring system resilience and sustainability in a way that can augment existing approaches to natural resource assessments of condition and trend.

Master´s Thesis describes analysis of the financial situation company Zemedelske sluzby Inc. on period 2003 -2005 throught the chosen methods. It diagnose strong and weak sides, deficiencies and opportunities of the company Zemedelské sluzby Inc. and propose possible solutions, which will lead to improvement of the financial situation for this company in the future.

The teoretical part of the thesis focuses on timeline and also on economic issues of mainly ratio indicators and their interpratation. The aim of this work is to analyze and evaluate selected economic indicators of the company, using timeline analysis and regressive analysis. The analysis is related to value prediction of selected economic indicators which I predicted for the next two years (2014 and 2015). Based on the detected values I proposed measures for successful future development of the company. I have processed the data using Gretl and Microsoft Excel programs.

The aim of this work is to analyze and evaluate selected economic indicators of the company, using timeline analysis, regressive and correlation analysis The teoretical part of the thesis focuses on timeline and also on economic issues of mainly ratio indicators and their interpratation.. The analysis is related to value prediction of selected economic indicators which I predicted for the next two years (2014 and 2015). Based on the detected values I proposed measures for successful future development of the company. I have processed the data using Gretl and Microsoft Excel programs.

The financial situation and financial economy could be controlled by a whole range of indicators in the time progress and context so that the evaluation of the situation may reflect the whole economic state of the company and enable to point out causes of the actual situation. If the company shall be economically succesful, the financial planning and analysis has to be a part of the complex of the company´s financial management, because it provides a feedback between the expected effect of managing decisions and present. This diploma work is focused on detection of weak and strong characteristics of the company. All datas used in analysis are taken from the public sources and internal company documentation. The point of my diploma thesis was to present a financial analysis containing my theoretical experience, which I gained during my study at the VUT.Brno.

An effective procedure and parameter window was developed for underwater friction stir welding (UWFSW) 304L stainless steel with a PCBN tool. UWFSW produced statistically significant: increases in yield strengths, decreases in percent elongation. The ultimate tensile strength was found to be significantly higher at certain parameters. Although sigma was identified in the UWFSWs, a significant reduction of sigma was found in UWFSWs compared to ambient FSWs. The degree of sensitization in UWFSWs was evaluated using double loop EPR testing and oxalic acid electro-etched metallography. Results were compared to base metal, ambient FSW, and arc welds. Upper and lower sensitization localization bands were identified in the UWFSWs. Although higher sensitization levels were present in UWFSWs compared to the arc weld, ambient FSW, and heat treated base metals, the UWFSWs were found less susceptible to corrosion than arc welds due to the subsurface location of the sensitization bands. A SCC analysis of UWFSWs relative to base metal and arc weldments was performed. U-bends were exposed to two 3.5% NaCl cyclic immersion experiments at 21 °C and 63 °C for 1000 hours each. A tertiary test was conducted in a 25% NaCl boiling solution. The UWFSW u-bends were no more susceptible to SCC than base metal in the cyclic immersion tests. In the boiling NaCl test, the SCC of the UWFSWs showed significant improvement over the SCC of arc welds. Arc u-bends cracked entirely within the weld bead and HAZ, while SCC in the UWFSWs showed no cracking localization.

This diploma work assess the financial health of the company in the years 2002–2006 on the basis of selected methods of the financial analysis. It includes proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in the following years.