Submitted diploma theses engaged the topic solvency and bancruptcy models and its objektive is to analyze financial situation of four agricultural companies and for companies of the energy suppliers. Theoretical part brings an outline of commonly used solvency and bancruptcy models and newly published models. Theoretical part stems from original authors. Practical part brings an application of chosen models on companies and examines their ability of rating the companies. Based on results is evaluated the financial situation of companies in time. The end of thesis brings the evaluation of the model´s appropriateness for application on given sectors and submits recommendtions for using these models.

The aim of this thesis is to evaluate the economic situation and further its application in the proces of the financial situation assessments of comanpanies Pharmos a. s. and Phoenix a. s. for the period 2008 to 2013. The analysis is made on the basis of findings about business aktivity of companies at that time. The thesis has two main chapters: theoretical definition of an issue and analytical part where knowledge is applied. The theoretical part of the thesis explains the fundamental techniques of financial analysis - methods of horizontal, vertical and ratio analysis. There are also described analysis by means of ratio indicators (profitability, aktivity, liquidity and indebtedness), but also there are describedthe models that are used for prediction of the bankruptcy and financial health of the company. The following chapter presents the companies Pharmos a. s. and Phoenix a. s. on which is applied the analysis. There are analyzed the financial reports of companies. In conclusion, there is an overal evalution of the results along with a possible proposal for the future direction of companies.

The aim of the thesis was to evaluate the effect of selected factors on the reproductive characteristics of Montbeliard dairy cows. Hypothesis said that high milk production, poor health and high air temperatures have a negative effect on reproductive indicators of cows. In the literature review, there were summarized knowledge about the factors affecting fertility, reproductive indicators and a description of the breed. Observation was carried out on the farm Osičky, which is one of the centers of the company Agrodružstvo Lhota pod Libčany. To assess the influence of milk yield and health were monitored all standard lactations of dairy cows, which were completed in the period from 1. 1. 2014 to 31. 12. 2015. This gave rise to a set of 632 lactations. To evaluate the milk production was data set divided by the number of lactation, quarter of calving and the rate of milk production into three groups. As a disease with an expected negative impact on fertility, mastitis was selected. Besides air temperature, the relative humidity was assessed too. Indicators such as days open, days from calving to calving and services per conception were evaluated. In order to assess the impact of climate change on fertility data file was divided into 3 groups of air temperature, by quarter, according to the category of cows and by calendar year. Services per conception, pregnancy after the first insemination and pregnancy after all insemination, were assessed. Data could be obtained only from a whole herd of cows and heifers. For statistical evaluation has been used SAS 9.3 software (SAS / STAT 9.3, 2011). Achieved an average length of days open was 98.07 days, days from calving to calving 380.62 days, services per conception was 1.94, pregnancy after the first insemination in heifers 54.28% and 48.43% in cows, yield per lactation was 8 407, 98 kg of milk with fat contents of 3.65 % and a protein contents of 3.53 %. Mastitis occurred only in 17.72 % of cases. The average monthly air temperature during the year 2014 ranged from 1.3 ° C to 21.2 ° C, in 2015 it was 1.5 ° C - 23.2 ° C. From the results of the regression analysis, it was found that the milk production per lactation had a statistically significant effect on the length of the days open (r = 0.214; P <0.001), services per conception (r = 0.296; P <0.001) and days from calving to calving (r = 0.147; P < 0.01). Therefore we can talk about the significant influence of milk production per lactation. With the increasing amount of milk kg days open and days from calving to calving extended and services per conception also grew. Analysis of variance confirmed the effect of the amount of milk yield per lactation on days from calving to calving (P <0.05), days open (P <0.001) and services per conception (P <0.001). Furthermore, quarter of calving had a significant effect (P <0.05) on services per conception and days open and the effect of category on pregnancy after all insemination (P <0.01) and services per conception has been demonstrated (P <0.05). Heifers showed demonstrably better results of assessed reproductive characteristics compared to cows. There was no effect of the incidence of mastitis on days open, days from calving to calving and services per conception proven (P> 0.05). Effect of air temperature on services per conception, pregnancy after the first insemination and pregnancy after all insemination, was not statistically proven (P > 0.05). Furthermore it has been approved many correlations between different parameters at the levels of significance (P < 0.001, P < 0.05). The hypothesis was confirmed only for the negative impact of high milk production, but the impact of poor health and high air temperatures on reproduction was not approved. The results indicate a healthy herd in terms of mastitis, good management of breeding, which minimizes heat stress and which is of relatively high milk yield and proven negative impact of high milk production to reproduction, achieved a good level of reproduction.

The thesis titled Local government budgets in the Czech Republic analyzes the budgets of governments focusing on local government units - municipalities. The theoretical part deals with the definition of basic concepts, public budgets and public finances and its conception. In the next part of my space is devoted to the system of budgetary system in the Czech Republic focusing on local budgets. The analysis in this section are subjected to various types of income and expenses. Government expenditures are compared on the basis of the itemized breakdown according to the budget structure. A significant chapter presents an analysis of the current situation in the area of financing municipalities - budgetary allocation of taxes, its historical development based on amendments to the Act. The last part of the thesis is a chapter dealing specifically with farming town of Dubi. Financial analysis evaluates the management of the city based on the selected informative and monitoring indicators, comparisons of budgets, and in the period of ten years. Special space is defined by analysis of the way the management of disposable financial resources of the city, including proposals and recommendations for their better utilization, and the base model simulations conducted.

The aim of the thesis is an evaluation of the financial and economic situation of the two agricultural companies ZZN Polabí, Inc. and ZD Křečhoř Inc. using selected methods of the company financial analysis. The theoretical part is focused on getting acquainted with the meaning and purpose of the financial analysis, sources of the financial analysis and some methods that can be used to evaluate the financial health of the company. The practical part includes a brief characterization of selected companies and their real calculations of the financial analysis methods. Each of calculations is linked to the content of the theoretical part. Based on the balance sheet and the profit and loss account the financial analysis is performed on absolute indicators, ratio indicators, differential indicators and economic value added and the application of bankruptcy and credibility models. The conclusion of the thesis is devoted to the comparison of the two companies and suggestions of author for possible improvement of the financial situation both companies in the future.

The aim of the thesis is to evaluate the financial situation of the selected company Eutit Ltd. for a selected period. The firm is the world's largest producer of fused basalt. Assessing the financial situation will be made for the period 2012-2015. The theoretical part focuses on the theoretical foundations of financial analysis, describes its objectives, principles of the method used most in practice provides a current view on the issue of financial analysis. The practical part describes the selected company, its history and present. For the evaluation of economic situation of company Eutit Ltd. was the use of horizontal, vertical analysis, financial ratios analysis using bankruptcy or credibility models. Subsequently, the calculated values of indicators will be compared with the industry average values. In conclusion, the evaluated results of the financial analysis are to determine the overall economic effectiveness of the selected company with evaluated as very positive.

The study aims on effects of mercury on haematological and biochemical parameters in blood plasma on common carp (Cyprinus carpio L.). The theoretical part of study is focused on phenomenon of occurrence of mercury and its forms in aquatic environment and fish. Practical portion of study includes the effects of administration to mercury and also the effects of co-administration of sodium chloride. In the first experiment we carried out the exposure of Cyprinus carpio L. by selected mercury concentrations for 5, 10 and 15 days. In the second experiments were carps exposed to 1.5 micro g.l-1 mercury with the addition of various concentrations of sodium chloride (29 mg.l-1, 300 mg.l-1 and 1000 mg.l-1) for 72 h. For the evaluation of haematological and biochemical biomarkers in blood plasma of carps, we exploited the Konelab T 20xt and Easy Lyte machines. The obtained data were statistically processed and evaluated.

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