The thesis deals with inventory management in Rhiag Group. It is particularly focused on enhancement of model which is used for relocation of goods within the group. Purpose of this model is to improve allocation efficiency measured by items write-off value. Initially, author describes making of database which enables quantifying benefits of relocation, followed by testing of optimal relocation algorithm settings and determinig maximal delivery values for each relocation flow. In conclusion, optimal parameters of the model are recommended and benefits for Rhiag Group are estimated.

This diploma thesis presents a tool for dynamic memory allocator analysis, focused on their performance. The work identifies the important memory allocator performance metrics, as well as the environment and program factors influencing these metrics. Using this knowledge, a tool was designed and implemented. This tool allows to gather and analyze these metrics. The tool provides the ability to create memory allocator usage scenarios for the purpose of the allocator behavior analysis under different conditions. The tool was tested on several available memory allocators with free license.

6 Abstract This study aimed to compare the mycorrhizal fungal communities inhabiting the roots of invasive Pinus strobus L. and native Pinus sylvestris L. We also compared carbon allocation into ectomycorrhizal fungal (EcMf) and other structures of the two pine species. The aim was to assess the influence of mycorrhiza on the invasive potential of P. strobus in the protected areas of National Park Bohemian Switzerland. The two field experiments were conducted on three locations of each species. We estimated the EcM extramatrical mycelium (EMM) production by measuring the ergosterol content in sterile sand filled mesh-bags. Next measured variables were: biomass of ectomycorrhizal and saprotrophic sporocarps, fine roots biomass and leaf litter biomass to compare the one season production of each measured variables. The results revealed a major difference in EcM sporocarps production, whereas on the P. sylvestris sites was the production 100% higher. Same results came from the fine roots measurements: P. sylvestris had a higher fine roots production, which may be also related with the production of EMM, which was about 60% higher as well. The EcMf species richness on the P. strobus root-tips was as high as the native pine, but the species composition was different. The P. strobus prefers EcMf species with...

The work deals with allocations of financial resources redistributing by European Union Structural funds for the running program period 2007-2013. The theoretical part describes all funds in Czech Republic, creation of application and confirmation of the application. It tries to find the mistakes, which the applicants often do and it indicates, what is the best way to prevent them. The main thesis of Structural funds is balancing economical differences particulars regions. The work describes particular allocations for NUTS II regions and their actual level of money ran out. To adjust a difference between particular regions, the poorest region should get the most of financial resources. Conclusion of the work describes, the financial resources do not redistribute in a way to minimize the economic differences between the regions, and conversely it tends to their bigger differences.

This thesis is focused on a field of calulation methods used in trading activity. The theoretical part offers an overview of full and direct costing, including their advantages and disadvantages for various ekonomic decisions. The practical part describes and evaluates the costing system of the business company and evaluates the profitability of each range of products using marginal costing.

The thesis is focused on using instruments of collective investment (mutual funds) for recommendations of more effective financial portfolios of ten real investors. For accomplishing goals of the thesis, firstly it is essential to define basic theoretical knowledge in terms of collective investment or more precissely mutual funds (chapter 2, Theory of collective investment). Subsequently it is necessary to set how will portfolio recommendations be formulated. It is also important to determine key investors characteristics, which are going to effect recommendations (chapter 3, Formulating portfolios). For real contribution it is vital to choose particular mutual funds, which are suitable for recommended portfolios (chapter 4, Selection of mutual funds). Pivotal part of the thesis is the chapter 5, Investment cases, which contains ten real financial portfolios. For each investor is recommended an optimal investment portfolio, which takes into account all known relevant information about the investor. For each case a comparison of current and recommended portfolio is created. The thesis is summarized by the chapter 6, Summary of investment cases, in which a discussion of aggregated results is broken into three areas: the most important investors characteristics, asset allocation of the portfolios and statistical differences between the current and the recommended portfolios.

The main concern of this master thesis is the introduction of a new reporting system at EDUA Group, s.r.o. The first goal of the thesis is to analyse the current condition of the reports. Part of this goal is to analyse the company's source systems, controlling, and the reports themselves. The second goal of the thesis was determined thanks to this findings. The second goal is the proposal of the new reports. With this goal are linked the proposals how to improve the current situation in company reporting.

This master thesis deals with specifics of valuation, recognition and reporting of intangible assets that were acquired as a business combination under IFRS. This thesis is also devoted to specifics of intangible assets which indicate importance and difficulty of its standardization in accounting. The aim of the master thesis is to combine valuation and accounting standards for intangible assets with emphasis on acquisition process. Practical part is here to show how definitely companies valuate, measure and recognize intangible assets acquired in a business combination.

Diploma thesis aims at cost drivers, cost classification and cost allocation. These issues are described with respect to traditional and modern approach and their comparison. In the thesis selected methods of cost estimation and modern methods of cost management are introduced as well. Following the theoretical part, application part focuses on cost analysis in particular company in order to find out cost drivers, to follow-up of cost management system and to give some suggestions, how to improve this area. The application part is not published because of content of restricted data.

The thesis is focused on relations of managerial accounting and Business Intelligence systems. Main goal is to describe situations when BI solutions can effectively support specific managerial accounting tasks. In these situations multiple options are mentioned. This thesis is divided into three main parts. The first part is a theoretical introduction of measurement of performance and managerial accounting (chapter 2). The second part is an introduction of key Business Intelligence solution components and its architecture (chapter 3). Variantsof support of selected managerial accounting tasks with BI are presented in the third part (chapter 4).