The diploma thesis deals with the transition of accounting from IFRS to the Czech accounting regulations. There is currently no accounting adjustment that would provide a conceptual basis for the entity that has to transit to Czech accounting regulations. The thesis was therefore focused on practical examples to demonstrate how transfer to Czech accounting regulations can be carried out even in terms of valuation. This thesis is divided into three chapters, where the first chapter deals with the issue of harmonization of accounting systems, and the main reasons for the period in which the transition will be realized. The second chapter is primarily focused on the general review of IFRS 1 which is to serve as template to set the rules for the transition from IFRS to Czech accounting regulations. This thesis focuses on the comparison and content of financial statements, the accounting principles and regulations and, namely, on valuation approaches of both accounting systems. The practical application uses model situations to demonstrate possible solutions of transition from IFRS to Czech accounting regulations. The primary intention of this thesis is to analyze the tangible fixed assets of IFRS considering IAS 16, IAS 40 and IFRS 5 and other related standards.

This diploma thesis is focused on the reporting of non-current tangible assets according to Czech accounting regulations and according to International Financial Reporting Standards. In the chapter devoted to IFRS is described the approach to the reporting of non-current tangible assets regarding the standards IAS 16, IAS 40 and IFRS 5. In the charter devoted to Czech accounting regulations are described and compared czech regulations of the reporting of non-current tangible assets and the reporting of non-current tangible assets in IFRS. The last practical part of this diploma thesis deals with accounting policy used in practice in selected companies.

Purpose of this work is to describe long-termed tangible assets in compliance with IFRS and U.S. GAAP and compare their individual elements using financial statements of The Coca-Cola Company and Coca-Cola HBC. Part of this work will focus on ongoing convergent process. Specifity of agriculture (IAS 41) is not an object of this work.

This thesis provides an overview of accounting and tax implications of immovable property in enterpreneurship. The topic is processed from the perspective of present Czech accounting and tax legislation. The attention is primarily paid to accounting and tax attributes of particular options of property acquisition, usage and decommissioning. It focuses especially on tax consequences of mentioned transactions. A lease financing is compared with traditional property ownership.

Interactive digital art installations are fundamentally enabled by hardware and software. Through a combination of these elements an interactive experience is con- structed. The first half of this thesis discusses the technical complexity associated with design and implementation of digital interactive installation. A system, dreamIO, is proposed for mediating this complexity through providing wireless building blocks for creating interactive installations. The technical details–both hardware and software– of this system are outlined. Measurements of the system are presented followed by analysis and discussion of the real world impact of this data. Finally, a discussion of future improvements is presented. The second half of this thesis examines an example interactive installation, Trans- code, which uses the proposed system as the building block for the piece. The piece is presented as evidence for the value of the proposed system and as a work of art in it’s own right. The use of the dreamIO system is detailed followed by a discussion of the interactivity and aesthetic form of the work. The purposes of these specific design choices are then presented. Finally, the work is analyzed through a combination of Relational Aesthetics and Cybernetics. / Graduate

The diploma thesis focuses on financial analysis in Pražská správa nomivotstí, s. r. o. The wiev on financial health of company is done through single kinds of analysis. After analysing of financial situation giving possibilities how to make sitatuion better in future.

Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.

“Homeomorphic'' is the standard equivalence relation in topology. To a topologist, spaces which are homeomorphic to each other aren't merely similar to each other, they are the same space. We study a class of functions which are homeomorphic at “most'' of the points of their domains and codomains, but which may fail to satisfy some of the properties required to be a homeomorphism at a “small'' portion of the points of these spaces. Such functions we call “almost homeomorphisms.'' One of the nice properties of almost homeomorphisms is the preservation of almost open sets, i.e. sets which are “close'' to being open, except for a “small'' set of points where the set is “defective.'' We also find a surprising result that all non-empty, perfect, Polish spaces are almost homeomorphic to each other.A standard technique in algebraic topology is to pass between a continuous map between topological spaces and the corresponding homomorphism of fundamental groups using the π1 functor. It is a non-trivial question to ask when a specific homomorphism is induced by a continuous map; that is, what is the image of the π1 functor on homomorphisms?We will call homomorphisms in the image of the π1 functor “tangible homomorphisms'' and call homomorphisms that are not induced by continuous functions “intangible homomorphisms.'' For example, Conner and Spencer used ultrafilters to prove there is a map from HEG to Z2 not induced by any continuous function f : HE→ Y , where Y is some topological space with π1(Y ) = Z2. However, in standard situations, such as when the domain is a simplicial complex, only tangible homomorphisms appear..Our job is to describe conditions when intangible homomorphisms exist and how easily these maps can be constructed. We use methods from Shelah and Pawlikowski to prove that Conner and Spencer could not have constructed these homomorphisms with a weak version of the Axiom of Choice. This leads us to define and examine a class of pathological objects that cannot be constructed without a strong version of the Axiom of Choice, which we call the class of inscrutable objects. Objects that do not need a strong version of the Axiom of Choice are scrutable. We show that the scrutable homomorphisms from the fundamental group of a Peano continuum are exactly the homomorphisms induced by a continuous function.

As the population of the world increases and cities grow in size, we are faced with remarkable societal problems regarding sustainable food security for the generations to come. In this paper, I present and discuss HAVE (Hydroponic Agricultural Vertical Environment), a research-through-design project that explores the design of an interactive open-source vertical kitchen garden. HAVE is designed as a shareable platform, that aims to lower the barriers of entry of getting started with home gardening, to provide an option for people to play an active role in working towards a more sustainable, resilient society. By simplifying the design of a computer-assisted garden, I present an engaging interactive system that is cheap and easy to build and maintain. With HAVE as a case study, this project also aims to expand upon how plant-based interfaces can be implemented in future design work, and builds upon the topics of calm technology and material computing. As such, this paper discusses the opportunities and challenges of designing plant-based interfaces, also in relation to how people care for and interact with plants. It is my hope, that HAVE may act as a conversation piece that addresses societal challenges regarding future agriculture practices, while contributing to the academic discussion and debate on the topics of plant-based interfaces, design for social innovation, and tangible computing, and the field of interaction design in general.

Innovative and interactive lighting has big opportunities to move from the classical switch to more tangible and embodied ways of interaction, types of interaction that have much more richness and expressivity to them. This will not be of any use if the output would still be just an on/off type of lamp; however, new mediums or output in the form of LED light provide much more flexibility in intensity, colour, multiple sources of light (that work together), etc. Therefore they need more rich ways of input than a switch can provide. This richness of and mapping between input and output should be designed in an adequate way, to create a pleasing and meaningful user experience. The knowledge contribution that is expected through this thesis will be specifically aimed at the area where lighting, aesthetics of interaction and tangible & embodied interaction meet. A framework will be developed that can help designers who want to design innovative and interactive lighting for the home environment in the future. The framework can assist with creating an aesthetic interactive experience with lighting in a more tangible or embodied way (than e.g. just pressing a button or rotating a dimmer). The framework will be exemplified by a lighting design prototype that shows how the framework can be used.