Spring barley is the cereal with the shortest growing season and high demands on soil structure and quality of fertilization. The experimental part of the study was carried out on the long-term stationary experiments at two sites with different soil and climatic conditions - Červený Újezd and Prague Suchdol. Experiments were established in 1996 with a crop rotation in order - potato (corn), winter wheat and spring barley. Organic fertilizers are: sewage sludge, manure and straw. Mineral fertilizers were applied directly to the barley such as phosphates, potassium fertilizers were used in autumn in the course of plowing and nitrogen fertilizer during seedbed preparation of the soil. Used mineral fertilizers are: calcium amonium nitrate, triple superphosphate and potassium salt. Spring barley is the third crop after the application of organic fertilizers and therefore uses fertilizers in the third year. The aim of the study was to evaluate the effect of organic and mineral fertilization on yield parameters of spring barley and selected qualitative indicators. We evaluated the number of offsets, number of grains per ear, yield of grain, straw and N-substances in grain. The number of offsets and grains per ear had the greatest influence by fertilization mineral fertilizers. The highest number of offsets was found in variant NPK Červený Újezd in year 2013 (2,357 offsets/m2) and the largest number of grains in ear at the same station in year 2014 on variant Manure 1/2 + N (24.6 grains). Yield of grains was significantly influenced by both sites and variants of fertilization. It was different in year 2013, when the higher yields were found in the station Suchdol, however yields in years 2014 and 2015 were higher at the station Červený Újezd, especially in variants fertilized with mineral fertilizers. The highest grain yield was at the station Červený Újezd variants NPK and N + straw (9 t / ha) and at the station Suchdol was the highest grain yeild on NK variant (6.1 t / ha), both cases in year 2015. Straw yield was influenced by both fertilizes mineral and organic according to influence of individual years. The highest yield of straw was found at the station Červený Újezd variant N + straw (5.6 t / ha) in year 2015 and at the station Suchdol was the highest yield on the variant N (4.3 t / ha) in year 2014. The content of N-substances in grains of the spring barley was found to be low in all variants of fertilization in the analyzed years. Optimal values throughout the three-year experiment was achieved at the station Červený Újezd only in year 2015 on variant N (10.5%) and N + straw (10.6%) and at station Suchdol in year 2014 on variant N (10.3%) and NP (10.4%). It was found that a propitious effect on the yield and quality of spring malting barley has fertilization by mineral fertilizers such as nitrogen, phosphorus and potassium. Fertilization by organic fertilizer has a positive effect while used in lower quality soil and climatic conditions.

The thesis is focused on reporting the value of fixed assets from accounting and tax point of view. The thesis includes a focus only on tangible and intangible assets as there is no occurrence of the data for long-term financial assets in a business entity that provided the necessary data and information for this thesis.The thesis is divided into two parts, the first deals with theoretical basis and the second with the thesis itself. The theoretical basis of the work is carried out systematically on the basis of study of the literature and relevant existing accounting and tax legislation dealing with long-term assets. This part focuses on the definition and characteristics of individual components of tangible and intangible assets, both in terms of accounting and tax. Theoretical knowledge is applied directly to specific businesses and necessary tests are elaborated. Used methodology is evaluated based on the findings and then elaborated the proposal of optimization of reporting of fixed assets value.The conclusion includes changes that occur when the new methodology proposal will be accepted. Evaluation contains both positive and negative impacts that this change will bring business entity.

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The aim of this thesis was to compare the selected accounting programs in terms of the possibilities of data processing, speed of the processing and clearly organized of data. This thesis will be used by the certain company and therefore it is specialized on long-term assets. The thesis is divided into two main parts, theoretical and practical. In the theoretical part is defined long-term assets, the way of get of long-term assets, depreciation and the way of eliminate of long-term assets and accounting of long-term assets. For the practical part was selected four accounting programs, in which were described various procedures in agenda of long-term assets.

This thesis deals with the valuation of tangible fixed assets according to IAS / IFRS. Its aim is to assess the impact of the revaluation of tangible fixed assets from historical cost to fair value. There is characterized by the concept of IAS / IFRS, listed options valuation and discuss the various standards on the issue. The study also analyzed in detail IFRS 13 - Fair Value. The main part of the work is focused on a specific company, which is mainly described the methodology of valuation of tangible fixed assets and include information specific to the asset. The study also outlines the financial position and performance of the company and discusses selected financial indicators. On the basis of this analysis is then evaluated the impact of the revaluation of tangible fixed assets in the financial statements and, therefore, its financial indicators.

The diploma thesis deals with the impact of different fixed assets presentation standards according to the Czech Accounting Legislation (CAL) and International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The main goal of the diploma thesis is to evaluate the impact of different presentation standards from CAL and IFRS for SMEs perspective on the values of financial statement items that affect the transparency of the selected financial analysis indicators. The theoretical section of the thesis focuses mainly on fixed assets according to IFRS for SMEs and its comparison with fixed assets according to CAL and IFRS for SMEs. The practical section of this thesis identifies the areas of fixed assets which are described differently by CAL and by IFRS for SMEs and sets them to model cases. Then a quantification of the differences in the financial statements is performed by using model accounting units arising due to different ways of reporting. The quantification is then followed by an evaluation of the impact on selected indicators of financial analysis.

Diploma thesis deals with optimal capital structure of enterprise operating in food industry. Optimal capital structure is suggested in relation with long term planned investments. Thesis provides evaluation of financial situation of the enterprise. Than strategical analysis is done, in which investment project is evaluate. The output of strategical analysis is prognosis of revenues. On basis of it is complied long term financial plan of the enterprise followed by proposal optimal financial structure.