This thesis describes the influence of the foreign currency on the accounting according to the Czech accounting principles and International financial reporting standards (IAS/IFRS). It especially focuses on determination of exchange rate for conversion of transaction to the domestic currency and for solving the exchange difference. In the next part there are described issues with the exchange difference from the view of IAS/IFRS. There are explained terms like functional currency and presentation currency. Also there are described the methods for transfer of financial reports from foreign currency to the functional currency and from the functional currency to the presentation currency. The last chapter compares both legislation and it warns about the most important differences.

The predation effects of four fish species on the consumption of free-living cercariae of three trematode species (Plagiorchis elegans, Echinoparyphium aconiatum and Trichobilharzia szidati) were experimentally investigated with regard to specific life-history traits of both predator and parasite. The study provides evidence of a considerable consumption of trematode cercariae by fish and confirms that cercariae play an important ecological role in the energy flow in aquatic food webs.

This diploma thesis deals with the research the effect of the application of selenium as a fertilizer in the substrate mycelium of oyster mushroom (Pleurotus ostreatus) on the growth of this element in the dry state mushroom. Utilization of the cumulative mushrooms characteristic, i.e. the ability to cumulate into them the substance from the enviroment. The purpose of this experiment is the possibility of using the enriched oyster mushroom (Pleurotus ostreatus) on selenium as a potential functional food. The theoretical is focused on explaining the various terms of fungus, its composition, characteristics and effects on the human body, focusing mainly on oyster mushroom ( Pleurotus ostreatus). There is paid more attention to selenium, its form, function and its effect on the human body. The practical part of the thesis includes experimental results arising from the cultivation of oyster mushroom (Pleurotus ostreatus) on substrate, which is enriched with pentahydrate sodium selenite (Na2SeO3.5H2O) in various concentrations. Single samples are determinend by using mass spectrometry with inductively coupled plasma (ICP-MS , inductively coupled plasma mass spectrometry) after decomposition of the sample in a microwave system. The results are according to the individual selenium contents in the dry matter of oyster mushroom (Pleurotus ostreatus) presented in the recommended daily doses (DDD) for possible use as functional foods. Part of this thesis is also to research the influence of the concentration of selenium on the growth of mycelia of oyster mushroom (Pleurotus ostreatus).

This diploma thesis deals with cost estimation issue and design of software application assisting while creating such estimates. This application should provide an alternative to other approaches of information system cost estimates. In the theoretical part we acquire an overview of existing methods of estimate creations and the possibilities of their use. The practical part contains a design of an application assisting estimations. The correctness of the proposed design is verified by partial implementation of the application later on in the last part of the thesis.

This thesis is focused of design of small water reservoir in cadastral Senomaty-Přílepy. Aim of the proposal is to create a significant landscape element that will perform particularly water retention. Reservior will flow, connected to Kolešovicky creek, which is left hand tributary of Rakovnický stream in the river basin Berounka. Planned area of water surface at normal levels is 22,75 ha. The project includes accompanying report, technical report and drawing part.

The MA thesis deals with the issue of creating a spatial plan as one of the most important documents which regulate the state of using individual spaces within the Hradec Králové Region from the viewpoint of a Hradec Králové Region Regional Office employee who deals with spatial planning activities as part of his workload. The introduction of this thesis describes the process and the very creation of spatial plans with reference to current legislation that regulates this issue in the Czech Republic. The thesis introduction also describes the Minimum Standard for the Digital Creation of Spatial Plans in the GIS,MINIS project, which is being applied in the Hradec Králové Region as a recommended methodic for creating spatial plans on its territory. The second part of the thesis focuses on the development and evaluation when putting the aforementioned project,methodic in the Hradec Králové Region into practice. As part of the development and evaluation, the impact of creating spatial plans per the cited project,methodic, which concerns all the affected subjects dealing with the issue of creating and subsequently using a spatial plan, will be evaluated. An analysis has also been made based on these evaluations and analyses, whether the Hradec Králové Region selected an appropriate strategy concerning support, which recommends the MINIS methodic when creating spatial plans on its own territory.

Evaluation of commuting of workers and students according to selected sociodemographic characteristics in selected municipalities in the South Moravian Region. Diploma thesis, Brno: Mendel University, 2016. The subject of the diploma thesis is evaluation of commuting to work and schools according to selected sociodemographic characteristics of the district and other selected cities in the South Moravia. They are also evaluated the interdistrict directional currents, the development of commuting between referenced years and the commuting balance. For selected indicators is made a comparison between years 2001 and 2011. In this timeframe, indicators of commuting to work are analysed by gender, age, economic activity, frequency (whether people commute daily) and spend time of commuting. An analysis of commuting to school is analysed according to age (divided into categories 6-14 years and more than 15 years) and the frequency (again, whether commute daily). On the basis of the data is calculated and compared the complex functional size of interest settlements and further there is projected in a cartographic form the commuting hinterland of Brno. The diploma thesis shows the overall decline of the number of commuters in the observed period, but this phenomenon still has a great importance. We can expect a significant impact of commuting on the development of the region and therefore this thesis can be used as a basis for process strategic plans of the observed municipalities.

The possibilities of increasing physical activity among seniors ? clients Hospitals Volyně is a name of the master thesis, which is in theoretical part focused on the issue of aging. Furthermore, it is focused on physical activities of elderly people and further describes recommendations of physical activities specified for this age group. Part of the theoretical segment is also description of the medical institution Hospital Volyně. In practical part hypothesis and aims of the thesis are stated. Part of the research is interventional physical program, which connects elements of Pilates and exercises by Niši. System of those exercises is applied on a group of seven women aged from 70 till 75 years. The monitored parameters are physical functions. The Senior fitness test was used for the measurements and the data was statistically processed using the Parallel t-test. Although there was no significant difference, the research had a great impact on the clients Hospitals Volyně.

The aim of this thesis is to define the contribution of functional foods for human health and formulate an effective introduction procedure of functional foods for the regional food market using marketing mix tools. The practical part is done in cooperation with ALIMPEK al. s r. o. The company is trying to introduce a new product to the customers (bread, which contains modified flax) and present its health benefits. Questionnaire survey confirmed, that the consumers are aware of the impact that food has on human health and are inquiring its specific effects. The source of the information that affects the customers mostly is the internet (unprofessional publications) and etiquette of the product. Consumers are aware that flaxseeds are beneficial to health, but they could not list the specific effects. It was further found that consumers do not know the composition of the bread they buy. Based on the data and information gathered, possible solutions that could lead to increased consumption of selected functional foods were proposed.

The object of the present thesis is an analysis of expressions of interpropositional relations in Spanish publicistic texts with a view to temporal relations. The aim of the work is to describe all linguistic possibilities that Spanish language has for establish the temporal relations between two propositions and find out informations about their frequency. The thesis is divided in the two main parts. The first part is theoretic and presents an introduction to the concept of interpropositional relations, describes the expressions of temporal relations and tries to characterize the Spanish publicistic texts. In the second ? practical part of the thesis there are presented the above mentioned analysis and the interpretation of its results. The final part of the thesis is made by Spanish Summary.