The work "Financial Analysis of companies undergoing bankruptcy later" deals with the issue of bankruptcy debtor. It analyzes the situation where the company gets into financial distress and financial analysis examines indicators that best represent the financial situation and the impending decline. It continous with bankruptcy and insolvency of the debtor, and these two parts solves from both a legal and from an accounting perspective. Both parts are supplemented by short illustrative examples, which should help clarify emerging issues. In the practical part a three companies were selected, which are currently in bankruptcy proceedings. In these were applied selected indicators from the first chapter and last part describes various bankruptcy proceedings.

This thesis focuses on consequences of the full implementation of Basel III regulations and what impact it will have on the banking sector. The purpose of Basel III is to replace Basel II as a global regulatory standard, because of its predecessor's flaws, such as the amplifying of banks' procyclicality, overreliance on credit rating agencies or the incentive to securitize its assets. The examination of Basel III regulations has shown that the most difficult task for banks would be to raise the capital for increased requirements and implementation of liquidity ratios. This will undoubtedly change the behaviour of banks. Using the panel data model, we will analyze the relationship between the changes in regulatory capital and our dependent variables, which consist of change in interest rates, change in the amount of loans granted and the change of stability of a bank, in countries from the Visegrad Four, the Czech Republic, Slovakia, Poland and Hungary. Using estimated coefficients from our regression, we examine whether there will be unintended negative effects of Basel III implementation and whether there will be an increase in a stability of banks.

This diploma thesis should have tested growth abilities during different temperature and oxygen regime in hybrid between brook trout (Salvelinus fontinalis) and arctic charr (Salvelinus alpinus) culture. There were survival, growth, feed conversion, weight heterogeneity of fish and somatic indexes as followed indicators. The hypothesis was discovery of differences in growth and mentioned indicators during rearing in water with different temperature and oxygen regime. This thesis consists of two done experiments. There were tested five temperature regimes (7, 10, 13, 16 and 19 °C) in the first experiment. Each of tested groups was repeated four times. The experiment took place 84 days and biometric data were measured always after 21 days period. Results showed that the highest weight growth was achieved in fish reared at 13 °C as specific growth rate achieved 4,12 ? 0,21 % × day-1. Higher temperature regimes (16, 19 °C) are not suitable for rearing of Salvelinus hybrid. Survival of tested group reared at 19 °C were only 41,4 ? 27,3 % after the end of the first experiment. At lower temperatures efficient feed conversion were not managed and specific growth rate were lower than at mentioned temperature 13 °C. There were four tested groups permanent hyperoxia (120 130 %), hyperoxia only during a light part of a day, oscillating hyperoxia/normoxia and permanent normoxia (85 95 %) in the second experiment. Each of tested groups was repeated three times. The experiment took place 63 days and biometric data were measured always after 21 days. There were no difference in survival among tested groups and after the end of the second experiment survival was 86,0 ? 1,4 %. The highest specific growth rate were achieved at the normoxia group 1,48 ? 0,05 % × day-1 and at the group where fish were reared under hyperoxia only during a light part of a day - 1,38 ? 0,10 % × day-1. The most efficient feed conversion was mentioned at the fish reared in permanent normoxia and permanent hyperoxia.

The aim of this thesis was to evaluate the level of husbandry and economy of Suffolk sheep in the selected company.

The aim of this study was to examine the production efficiency of processed triticale and compared to unmodified triticale during 135 day feeding experiment on ponds in the system Naděj. Dosing of feed, feeding technique and condition of the market carp in experimental ponds, the quality and quantity of natural food were observed. At the end of the experiment the main production indicators were evaluated and data were statistically evaluated. Higher production efficiency of mechanical and thermally processed cereals was not proved. The highest production efficiency was observed in variant with triticale supplementary feeding without processing (FCR ? 1.4; SGR ? 0.97 %.d-1; PER ? 6.74) and in variant with thermally processed triticale (FCR ? 1.63; SGR ? 0.88 %.d-1; PER ? 5.79). The lowest effective production was reached using grinded triticale (FCR ? 1.68; SGR ? 0.86 %.d-1; PER ? 5.62). Results were affected by different levels of quantity of zooplankton in the monitored ponds.

This paper deals with theory of measuring enterprise performance in relation to its market value. Main objective is to explain the principles of value-based management and answer the question why managers prefer this concept of financial management. It is extended about less used financial performance indicators which respects principles of value-based management and implements to this traditional instrument new dynamic components. This theory is supported by case study.

The aim of the thesis is to evaluate the financial performance of SMEs in the Czech and Slovak Republic in the years 2003-2012. Slovak economy is from all EU Member States historically and structurally most similar to the Czech one. The year 2004 was crucial for both countries and also characteristic because of accession to the European Union. Both countries before 2009 had been using their own currency, but Slovakia separated from this direction and joined the euro area. This period is associated with unpleasant events in the world and therefore the economic crisis. The Czech Republic has committed to join the European Union to become a part of the Eurozone. The regression analysis used in empirical part of thesis provides the results of impact of the crisis on SMEs, especially for two observed countries to be able to compare development in the Czech Republic with the development of Slovakia, who entered this period with a common European currency.

This thesis deals with renewable energy sources with a focus on the biogas plant as a new form of diversification of farm activities. In the theses is characterized renewable energy source of energy, their development and tools for their support in the European Union and the Czech Republic. At the same time provides the legislative framework for the support of renewable energy sources. Describes the development of biogas plants in the Czech Republic, lists the various types of biogas plants, the principles of their operationn and types of purchase of electricity. The work focuses on the characterization and comparison of two technologically different biogas plants for two years, which are operated in farms. These biogass plants compares between each other by analysis of the costs and revenues related to the production of electricity. At the same time, the thesis analyzed the external and internal environment of these biogas plants

This work deals with an analysis of breeding cattle in the agricultural cooperative Agra Březnice u Bechyně. Data on milk production and reproduction was obtained from records of performance tests and livestock records. The results of performance and reproduction in the years 2010 to 2012 shows that the monitored breeding achieved when compared to the average population of Czech Pied cattle bred in the Czech Republic, above-average values. The efficiency of milk production in the reporting period increased by an average of 394 kg. Milk composition is at the population level. The fat content was in the period, on average, 0.02% lower and the protein content was about 0.01% lower than the values of the population in the Czech Republic. The reproduction of purebred breeding is used in a closed herd turnover. The reproductive performance achieves significantly less value than the population average length of service period. The other reproductive indicators, with the exception of insemination index reached in the period better values than the average of these values achieved in the Czech Republic. The results showed that the most common reason for withdrawal from dairy herds are problems with disease of the legs and udder disease. These problems need to be addressed in the short term better approach to monitoring and prevention in the long term appears to be the most important completion of a new barn. The breeding value of bulls used in reproduction was satisfactory level.

This work shows that the level of reproduction is influenced primarily by management reproduction. Selected indicators reproductions reached cows of the Holstein breed below-average values u (service period, pregnancy after first insemination and insemination index) to average values (interim) and achieve the goals set out indicators breeding Holstein cattle in lactation. Recommendations for breeders is to improve search říjících the cows. Further improve the diagnosis of pregnancy in cows inseminated. Improve the overall management of the herd reproduction.