of the Master thesis The thesis deals with relation of the constitutional framework (institutional architecture) and democratic consolidation. Institutional framework has undoubtedly an impact on the stability of a political system. A scholar debate of suitability of presidential form of government has been started by Linz and Valenzuela in the late 1980s. The political development of East European countries allows us to study relation of constitutional framework, certain forms of government and political stability (the core of the theoretical part of the thesis). Focusing on Central and East European political systems, the thesis tries to explore, how much the strengthened position of the president, disposing constitutional powers is conducive the systemic stability, instability respectively. The Moldovan case offers the possibility in the great extent; the system has undergone both the semi-presidentialism and parliamentarism, electing its president by using the popular as well as indirect vote. The position of the Moldovan president influences the stability of the political system to the certain extent. At the end, an alternative notion of the semi-presidentialism based on the principal-agent theory is developed.

The master's thesis deals with issues in financial statements' consolidation of ArcelorMittal Ostrava a.s. company. The thesis describes important terms and methods related to consolidated financial statements. Given theoretical background is utilized also in practical part, which focuses on a possible change of the consolidation method while assuming a share purchase. Afterwards, there are new consolidated financial statements proposed and impacts, how particular changes of the consolidation method affect financial situation of the concern.

The master's thesis focuses on the issue of consolidated financial statement. The first part of the master's thesis contains the theoretical basis for the preparation of the consolidated financial statements. Subsequently, the theoretical knowledge is applied to the practical part of the master's thesis, which deals with opportunity of expansion of the consolidation group and afterwards, there is the evaluatoin of financial situation of the new concern.

The master's thesis focuses on the issue of consolidated financial statements and the evaluation of the impact of the widening of the consolidated group on its economic situation. The first part of the thesis includes theoretical knowledge that are crucial for the consolidated financial statement. Afterwards, the current economic situation of the consolidated group is analyzed together with the valuation of the newly acquired business share. Finally, there are a new consolidated financial statements proposed and then the original state is compared with the newly extended consolidated group.

This diploma thesis deals with the consolidated financial statements. The thesis includes theoretical basis for the preparation of consolidated financial statements, the individual process steps consolidation methods and evaluation approach. Then theoretical knowledge is applied in preparing the consolidated financial statements of the chosen company.

This master thesis deals with the issue of consolidated financial statement. It is focused on incorporating of a new subsidiary item into the consolidation using the equivalent method. Subsequently, the performance of the newly formed group is assessed in comparison with the original consolidation unit. Throughout the theoretical part chapters, all significant principles, procedures and methods of the financial statement consolidation are described and analyzed. In practical part, the results of the consolidated financial statement are inerpreted and analyzed. The very last part of the thesis contains proposals to improve and increase effectivity of the group of companies.

The ability to memorize and recognize edible prey from inedible prey is essential for an individuals survival. Many species use aposematic signals for their defense. These are most often represented by distinctive colors or contrast patterns. The aim of this study was to find out in which time the memory consolidation for aposematic pray is achieved and if color or pattern increase its memorability. The choosen model species was the Great tit (Parus major). The comparision was done between handreared naïve birds and wild-caught adults of different age and sex. During the discriminatory task of consolidation experiment, birds were simultaneously presented with palatable and unpalatable prey in the form of paper dummies of bugs, differing in color (red versus green). The birds were divided into three groups with a different interval (0, 1 or 3 hours) for consolidation. The results of consolidation test show that adult birds were more successfull in solving the task than juvenile birds. The only difference between the experimental groups was that the group with one-hour interval achieved better results than other groups. The effect of color of palatable and unpalatable prey on discrimination learning was also found only in adults. Memorability of warning signals was tested using paper bugs of...

The thesis deals with the topic of complexity of current IT. As a result, the consolidation of servers using virtualization is the answer to permanently growing complexity of server infrastructure. The thesis summarizes the basic aspects of this issue, compares the contributions and tries to analyze problems which can emerge. Further, it points a way of consolidation journey, compares different types of virtualization and elaborates the contributions of virtualization for corporate IS/ICT and its flexibility of solution. It analyzes present state of the market with virtualization tools, describes and compares some products of the market key players and analyzes the new opportunities for virtualization, e. g. the virtual desktop infrastructure. At the end, it suggests an approach for consolidated project solution in practice and tries to show some basic steps which should not be omitted. Besides the complex view to the topic, the thesis also presents the contributions, risks and questions to be raised and, at least partly, answers these questions.

This thesis explains concepts related to the topic such as central government debt, government debt, public debt, budget system and more. The analytical part is focused on the development of central government debt of the Czech Republic and its structure in the years 2000-2014. The central government debt from the point of view of the holders is divided into domestic and foreign debt. Its development and the development of individual components of these debts are described. In the thesis are also mentioned factors, which influenced the decline in central government debt in 2014. The next section compares the evolution of central government debt in CR and selected EU countries, namely Estonia, France, Italy, Germany, Spain and Greece. The structure of central government debt of selected countries for the period 2000-2010 is also analyzed, especially the marketable state debt that dominates. Its main parts are treasury bills, short, medium and long-term bonds. The thesis also describes the development of the government debt of individual countries and explains its difference from the central government debt. Evolution of government debt, such as percentage of GDP for next year, for the years 2015-2017 is estimated in STATISTICA programme. The causes of the sovereign debt reported by some authors as well as some suggestions for their solution are discussed.

The thesis deals with the realization of the consolidated financial statements of the selected company. It consists of a theoretical part, which focuses on the general terminology associated with the consolidated financial statements, its essentials and consolidation methods. There is a characteristic of the selected company following, including companies together making the consolidated group. Then practical part follows, which defines the process of consolidation, investments in companies and based on them, determine the correct method of consolidation. Consolidated balance sheet is done gradually, based on the method of consolidation. Previously identified intra-group transactions are eliminated from consolidated balance sheet. Consolidation adjustments related to income are also reflected in the consolidated profit and loss statement. Consolidated statements are accompanied by the Notes, which make together complete consolidated financial statements of the selected company. The evaluation of consolidation process follows after the practical part and modification of the Chart of accounts is proposed to simplify future consolidation.