This thesis deals with the topic of ecological agriculture, which started to be spread in the world already during the 20th century. In the Czech Republic it got into awareness finally after year 1990. Actually it's a form of economy but there's no chemical fertilizers and it tries to take care about the environment and human health. The target of the following thesis is analysing of extension of ecological agriculture in European Union and refering of the differences in the share of ecological soil and in the quantity of farms in the specific states. Another target is the effort to clarify what had the biggest influence in the expansion of ecological agriculture in EU and I tried to analyse the status of the Czech Republic in this discipline in EU in details. The other target is distinguishing of differences in enlargement of ecological agriculture between single regions in the area of the Czech Republic and then the explaining of this decomposition. I focused on the system of sales of the ecological products and the reasons why the "ecofarmers" decided for this type of economy. In the first part the thesis deals with development and extension of ecological agriculture in the states of EU and there's the analysis of contemporary status in EU. In the sequent part there is described the ecological...

This thesis describes the shift in vegetation of broadleaf forests in eastern part of the Elbe River Basin between 1958-1968 and 2011-2013. It emphasizes the understorey vegetation. From lowland woodlands in other temperate regions in Europe and North America changes towards eutrophic and mesophytic vegetation are documented, specifically driven by changes in forest management and by atmospheric depositions; in some localities the game impact can be also important. The data were obtained by sampling 190 typological semi-permanent plots, which were precisely located - in 43% the original soil pit was found. The vegetation on study sites shifted towards nutrient-demanding, shade- adapted species, it was partly ruderalized. These changes can be seen on the level of species and communities as well as on phytosociological level. Increase of soil pH and moisture was discovered using Ellenberg indicator values. The number of seedlings and cover of shrubs also increased significantly. Homogenization of sites was significant as well although total number of species and alpha- diversity remained unchanged. These changes are probably caused by changes in forest management and by atmospheric depositions of nitrogen. On subset of plots in game-preserves the vegetation also demonstrated eutrophication but no increase in...

Rights and duties of the owner of the forest This diploma thesis deals with the legal regulation of rights and duties of forest owner and defines the basic terms related to this topic. The thesis consists of seven parts, whereas chapter one is introductory and chapter nine is conclusion. Chapter Two deals with the basic information of the history of the forest legislation. Chapter Three pays attention on the forest in the Czech republic and provides a describtion of different forest types located in our territory. Chapter Four provides legal definitions of basic terminology. Chapter Five mentions the ownership of forest owners and restrictions of their property rights. The main attention is paid to chapter Six and Seven, which include a summary of the most important rights and duties with which the forest ownership is undoubtedly associated. Chapter Eight deals with the liability of forest owner and sanctions, that may be required. The aim of my thesis is to focuse on rights and duties of forest owner within forest inventory etc. The main source of this work is the Forest Act.

Legal status and economic management of organizational units of municipalities and regions Legal regulation of organisational units of municipalities and regions in the Czech Republic is comparatively succinct; there are not many academic texts that would offer any detailed commentary relating to this topic. In practice, organisational units are often neglected and in fact, no academic texts are even available for the regional level. In my thesis I aim to summarise the key important findings about the organisational units of municipalities and regions. My objective is to create a document that would deal with the functioning of these units from their origination, through financial management to their eventual abolishment. I methodically introduce the necessary sources of law and also aim to draw the attention to the controversial provisions of the relevant statutes. The introductory chapter is historical; subsequently, I define the principal signs of and the issues relating to the origination (the trust deed, etc.) and the abolishment of the units. The following section deals with the workers and the so-called directors. In relation to this, I analyse the acts and responsibilities of organisational units of municipalities and regions. The second substantial chapter focuses on specific agencies that...

Title: Strategies of teaching money skills to people with special needs Summary: The diploma thesis presents special andragogy as a way to improve the quality of life for people with special needs. The case study is focused on problems with money skills experienced by a client of provided personal assistance service in Western Australia and it also finds appropriate solutions for them. In addition, this text shows a list of principles of special educational approach and outlines the methods which are used to enhance money skills in abroad and in the Czech Republic. The written record of a meeting with the client is a part of the attached annexes together with several special aids. Keywords: case study special andragogy adults with special needs money skills money

Over the last 20 years the number of state-owned enterprises has been steadily declining. At this point there are only about 40 active state-owned enterprises and even greater number of inactive state-owned enterprises which are currently in phase of liquidation. Despite the slim numbers of active state-owned enterprises their role in economy remains still important especially as way how to participate in business activities with state owned property. State-owned enterprises manage property in value of approximately 170 billion Czech crown and using this property they are able to achieve profit over 7.5 billion Czech crown every year. The most important source of legislation regarding state-owned enterprises is act. No. 77/1997 Coll., state-owned enterprises act, which has been amended eleven times. Very important amendment was act No. 213/2013 Coll. which introduced a mechanism that allows to transfer a part of state-owned enterprise profit to state budget. Nevertheless the most important amendment is act No. 253/2016 Coll. with effect from 01. 01. 2017 which in reaction to recodification of private law in Czech Republic and insufficient regulation of some areas introduces substantial chances. The biggest changes are introduced in the area of disposition with state property. The new amending act...

This thesis explains the main purposes and aims of the convergence process between International Financial Reporting Standards and the American Generally Accepted Accounting Prinicples in a join projects between IASB (International Accounting Standards Board) and FASB (Financial Accounting Standard Board). In respect of the join projects, two are described. These are: "Revenue recognition" and "Presentation of financial statements". A major part of the financial statement element is the draft of statement of comprehensive income. Readers of this thesis will find included information about IFRS conceptual framework and in addition details of its planned replacement, which comes from convergence process.

Nowadays, the phenomenon of the Economic Crisis is still very topical economic issue. Not only private but also public sphere suffer from Economic Crisis. Thesis, called "Municipal Tax Revenues in Times of the Economic Crisis", deals with development of tax revenues between 2007 and 2010. In addition, this paper scrutinizes evolution of other revenues that flows into municipal budgets. For this analysis, three cities in Central Region of the Czech Republic, such as Mladá Boleslav, Mnichovo Hradiště and Kosmonosy, were selected. Above-mentioned work also focuses on possibilities of municipalities in terms of coping with reduced tax revenues. The crisis have not affected monitored municipalities so dramatically. Although tax revenues have considerably decreased, municipalities did cope with such a situation by means of drawing reserves from previous years. Thesis is divided into four chapters. First part deals predominantly with municipal revenues in general (tax, non-tax, capital receipts, subsidies) and budget-designated taxes. In the next chapter, revenues of chosen municipalities are analysed. In the third chapter, these revenues are compared by the test of selected municipalities. The last part formulates municipalities` options to prevent the reduction in tax revenues.

Master thesis deals with the management of tangible fixed assets in the company Ecolab Hygiene s.r.o. which is engaged in purchase and sale of cleaning, desinfectant and sanitazing detergents, rental and repairs of cleaning machines and equipement. Introductory part is focused on theoretical bases. Second part of the thesis is focused on analysis of tanglibe fixed assets in the company and property maintenance. Based on analysis established knowledge there are subsequently weaknesses identified. In the final part solutions are proposed including their economic aspect whose implementation should have possitive impact on the current status improvement.

Landuse for farming purposes is an indispensable part of management in specially protected areas although the process of farming has been importantly limited by restrictive arrangements, as agrotechnological terms which are caused by the needs of environmental protection. This diploma thesis deals with the impact of some limiting rules on running of the farms which are farming in convenction way, situated in the area CHKO Šumava. Field research was performed in the form of dialogs and was focused on detection of owner´s opinions concerning their relationship with CHKO authority, impact of agrotechnological terms on running of the farm and revealing of their future plans. Based on the analysis it is possible to say that all the farmers declare the cooperation with CHKO authority as definitely negative whereas the present payments for natural disadvantage compensation appears to be clearly positive and they cannot imagine future farming without them. Agrotechnological terms followed from specific regime of specially protected areas have been declared as minimally restrictive because the owners have adopted them the farm working.