The Trivers-Willard hypothesis (TWH) states that parents in good conditions will bias the sex ratio toward sons and parents in poor conditions will bias the sex ratio toward daughters. The present study contributes to literature in several ways: a large, general, country population data set (N= 1 401 851) from modern contemporary society; first study in the Czech Republic; an inclusion of air pollution into the TWH estimation; and a more detailed focus on stillbirths. With the natality microdata from the Czech Statistical Office and data concerning the level of air pollution in the Czech Republic from the Czech Hydrometeorological Institute, I analyze if the biological and socio-economics status of mothers and the characteristics of our surroundings (air pollution) affect the sex of children. The results are insignificant or not robust across specifications. I identified three hypotheses which are most likely the reason for the insignificant results: a non-inclusion of the biological and socio-economical status of a father, insufficient diversity or evolutionarily novel environment in the Czech Republic. As a conclusion, the presented evidence suggests that stillbirths are random in the Czech Republic and that the sex ratio is not affected by the socio-economics status of mothers or the characteristics of our surroundings (pollution).

This thesis focuses on business combinations according to IFRS and Czech accounting regulations. According to IFRS, Purchase Price Allocation (PPA) is a vital tool in acquisition reporting and therefore this paper mainly focuses on it. The theoretical part serves as a solid based for the empirical part, highlighting the main differences within the examined accounting types. The empirical part primarily focuses on setting the purchase price containing a contingent consideration, newly identified intangible assets and contingent liabilities reporting, and also net asset's fair value valuation to the acquisition date. The results show a major difference and drawbacks in using the Czech accounting regulations when solving business combinations.

This master’s thesis is focused on analysis of the minute cost rate for CNC machines. It describes cost inputs and a way of including them in the minute cost rate. Further describes creating of mathematical model, minute rates for entire CNC machine and possibilities of using of the minute rate for optimalisation. It points out that no general calculation method is existing and that there are problems with creating certain minute rate and need of individal approach.

Seed reproduction is a key part of the life cycle of the most plant species. It allows for the dispersal of species in space and time and, thus, significantly affects dynamics of plant populations and communities. Seed formation, germination and seedling establishment are subjected to selection pressures from the environment and lead to optimization of maternal investments (maternal care), manifested by the number of seeds and amount and composition of nutrients stored in individual seeds. The thesis aims to answer two questions: (i) whether maternal investments in terms of seed mass and seed nutrient stoichiometry is optimized according to the environmental conditions in which seedling development is expected and (ii) how nutrient availability, considering nutrients both stored in the seed by the mother plant and those available in the substrate, affects seedling growth and development. To answer the first question, we focused on interspecific comparisons of seed nutrient stoichiometry linking it with data on seed mass and species niche along gradients of nu- trient availability. We used a phylogenetically informed comparative approach to explore the ratio between phosphorus, nitrogen and nonstructural carbon in seeds from 510 wild herbaceous species. We analyzed seed nutrient stoichiometry with...

The diploma thesis deals with valuation of two types of intangible property in context on financial reporting, specifically purchase price allocation according to IAS/IFRS. The theoretical part describes the framework and specifics of valuation for financial reporting purposes and the basic valuation approaches and methods. An emphasis is placed on the multi-period excess earnings method, which is typically used for valuation of exotic intangible assets. In the practical part there is a demonstration of valuation of customer relationships in the banking sector by the multi-period excess earnings method and valuation of assembled workforce, including a discussion of potential weak points and possible variations of the commonly used income-based valuation method.

The dissertation dealt with the interaction between the macro-economy and financial markets. In the first part of the dissertation I laid down a general case for macro-based active asset allocation. In the main part of my dissertation, after a theoretical introduction to term structure models and macrofinance models, I developed a VAR macrofinance model of the term structure of interest rates for the Czech economy based on the dynamic interpretation of the Nelson-Siegel model, and showed the use of such modeling framework in bond-yield prediction and asset allocation.

Disturbance is an important phenomenon affecting plant lives and shaping plant strategies in disturbed habitats. A variety of ecological concepts on individual plant response to injury has been proposed for specific natural ecosystems or growth forms. In central Europe, man-made habitats are often cases of disturbed places, so the aim of the thesis was to apply four chosen concepts on them. The thesis is composed of four original studies performed in two model ecosystems: recurrently disturbed ruderal place and regularly mown central European meadow. The occupying of the aboveground space after a disturbance event was studied here either as renovation of biomass or architecture. Regenerative strategies in herbs occupying disturbed habitats were described and confronted with concepts proposed originally for ecosystems subjected to natural disturbance regimes.

Title: Traditional and modern approaches to pricing in nonlife insurance Abstract: This thesis deals with the theory and implementation of generalized linear models in the area of pricing of non-life insurance and subsequent optimalization of rates. Using the generalized linear models it is possible to estimate expected value and variance of compound distribution of total claims made according to insurance policy during definite time period. The next step is to build an optimalization model and describe several methods how to determine rates that lead to optimal distribution of safety margins within insurance policies in particular risk groups. Represented approaches how to calculate insurance premiums are numerically illustrated on simulated data in concluding parts of the thesis.

The business environment is an important factor of growth in entrepreneurship and competitiveness. The thesis aims to analyze key aspects of the Czech business environment and consequences for its development.

The objective of the thesis is to analyze numerous project financing possibilities in the Czech Republic. The thesis introduces the framework of project finance, together with its definition and fundamental characteristics. Furthermore it aims to identify the issues of risk analysis and risk management. The final section of the thesis provides an overview of the current global project finance trends and identifies the situation in the Czech Republic. Additionally, the thesis includes a case study of the first Czech energy finance project - ECKG Kladno.