Zjišťování výsledku hospodaření. Zachování majetkové podstaty podniku. Věcná shoda nákladů s výnosy. Odložená daň. Nakládání s VH v obchodních společnostech. Porovnání výkazů zisku a ztráty. Finanční analýza.

Several studies have been carried out to understand reproductive biology of invasive crayfish. Many researchers have described how invasive species establish their population in new habitats, interactions between native and invasive species, their fast spreading, changing of behavior and biology especially reproductive behavior and even genetics. But it seems that there are still lots of questions and gaps which need to be addressed in case of invasive crayfish species. This thesis tried to focus on different aspects of reproduction biology of invasive crayfish. Generally, the normal crayfish reproduction mode is gonochorism. But, it has been showed in the literature that a few species such as Cherax quadricarinatus, Samastacus spinifrons, Parastacus virilastacus and Pacifastacus leniusculus may have different reproduction modes such as hermaphroditism or intersex. Parthenogenesis has been found in Procambarus fallax f. virginalis. Also, apomictic parthenogenesis has been reported in Orconectes limosus. Moreover, there have been several manipulations which directly affect reproduction biology of crayfish under lab conditions. Additionally, hybridization can be expected between Astacus astacus and Astacus leptodactylus, Orconectes rusticus and Orconectes propinquus under natural conditions. Some studies supposed that chemical factors also one of the reasons which could lead to some changes in reproductive system of crayfish. The objective of the Chapter 2 was to report first evidence of intersex in the signal crayfish, Pacifastacus leniusculus (Dana, 1852). That specimen appeared morphologically male but with both male and female genital openings, as well. Spermophores were obtained from vas defertia of this speciemen. Histological study was carried out and it has shown that both spermatophores and oocytes were present. The gonadosomatic index showed that intersex male had a GSI three times more higher than normal males. The ultrastructure of spermatozoa in three cambarid species Cambarus robustus, Orconectes propinquus, Orconectes rusticus were described and compered with eight previously studied species from family of Astacidae, Cambaridae and Parastacidae. In the studied cambarids, the crest-like protrusions in the anterior part of the acrosome is one of the most remarkable differences in case of morphological feature in spermatozoa and can be used for distinguishing the members of Cambaridae. The results of biometrical data showed that the smallest and biggest acrosome sizes in the studied species were in Parastacidae and Astacidae, respectively. The duration of post-mating spermatophore storage as well as the timing and temperature of spawning in two crayfish species (Pacifastacus leniusculus and Astacus astacus) were investigated in the Chapter 4. Seventy-one pairs of adult signal crayfish (Pacifastacus leniusculus) and thirty six pairs of noble crayfish (Astacus astacus) were used for experiment. The results indicated that there was a significant difference (P<0.05) between noble crayfish and signal crayfish in average duration of the post-mating spermatophore storage. The duration of the post-mating spermatophore storage is longer in the noble crayfish with 34.6 ? 1.7 days than the signal crayfish with 3.9 ? 0.5 days. There were also differences in the timing of mating and egg laying between the signal crayfish and noble crayfish. In the population of signal crayfish both mating and egg laying overlapped, but in the population of noble crayfish there was at least two weeks gap between last mating and first egg laying individuals. Water temperature was significantly (P<0.05) higher during mating and egg laying in the signal crayfish than the noble crayfish. The average temperatures for mating in both species were significantly (P<0.05) higher than the temperatures that they utilized for egg laying. As a conclusion more research is needed for better understand of the reproduction strategies in invasive crayfish.

The effect of gamete storage on sperm quality has received considerable attention in recent years. Previous studies have shown that spermatozoa stored in vivo or in vitro for a long time can lost their motility and fertilization capacity. Moreover, it have been concluded that male fertilization potential is highly dependent, not only on spermatozoa motility parameters, but also on organic components including protein composition of seminal plasma. On the other hand, spermatozoa motility and protein profiles of seminal plasma are highly dependent on conditions of storage. Therefore, additional data about effects of in vivo and in vitro storage on quality sperm parameters and protein composition of seminal plasma are essential for development of fish artificial reproduction methods. In the current work the influence of in vitro and in vivo storage on parameters of sperm motility, DNA integrity, antioxidant defensive system and seminal plasma protein composition were studied. As a conclusion, the results of this study provide new data on sperm quality and quantity parameters of chondrostean and teleost fish species with respect to in vivo and in vitro storage capacities, which should be beneficial for the development of aquaculture of these species. The data confirmed that protein patterns in seminal plasma varied during in vivo storage, depending on time of sperm collection. Furthermore, the altered proteins are probably involved in enzymatic pathways that regulate spermatozoa movement. In practice, the results presented in this thesis should help to improve management and optimize the development of protocols for artificial reproduction.

Package of modules for development with PHP is project aimed on simplification and efficiency of programmer's work when developing web based applications in scripting language PHP. This project is continuation of PHP Modular Object framework and wants to extend its connectivity to new modules. Next goal is implementation of modules which allow programmers to use the development system.

Graduation theses desribes business income, revenues, expenses, costs and cost classification. It shows up accounting concepts and princeples. It interpets different access to the business income. It shows this problem in setting of International Financial Reporting Standards, US GAAP, EU and Czech Republic (subject and presenting financial data). Thesis describes relation between income and financial analysis. It represents maintainance of business substance. In conclusion I describe valuation models and their relations to income.

Dissertation thesis is focused on using alternative energy sources called energy harvesting. This thesis offers a solution to problems with autonomous powering of sensor networks if primary power source recovery is impossible. In these cases, energy of the external power (e.g. temperature, light, motion) should be used. Proposed solution should be especially used in the field of medical applications (e.g. cochlear implants, pacemakers, insulin pumps). Long time monitoring of the personal health status is also possible when employing automated sensor systems. In this work, there is state of art review relating to the low power energy sources for an alternative powering of sensor systems. It was observed that existing systems are almost prepared for the implementation of energy harvesting power sources. The energy harvesting power sources have been developed by numerous researcher teams around the world, but there are only a few variants of power management circuits for effective energy gaining, storing and using. This area has a huge potential for the next research. The issues regarding to the distribution of gained energy are solved on the complex level in the thesis. For these purposes, a new simulation model of the whole system (fully implantable artificial cochlea) including its subcircuits was developed in the SPICE environment. It connects independent subcircuits into a single comprehensive model. Using this model, a few novel principles for energy distribution (e.g. Charge Push Through technique) was developed. In the near future, these techniques are also applicable to the design of versatile sensor systems.

(EN) This dissertation provides a broad understanding of fundamental terminology and an inside view of the digitization workflow and quality control processes. The main foci are on quality assurance during and outside the digitization processes and identification of the most suitable format for access, long term preservation, rendering and reformatting issues. An analysis of selected digitization centers is also included. An application called DIFFER (Determinator of Image File Format propERties) and subsequently The Image Data Validator - DIFFER has been developed using results from previously conducted research. The application utilizes new methods and technologies to help accelerate the whole processing and quality control. The goal was to develop a quality control application for a select group of relevant still image file formats capable of performing identification, characterization, validation and visual/mathematical comparison integrated into an operational digital preservation framework. This application comes with a well-structured graphic user interface, which helps the end user to understand the relationships between various file format properties, detect visual and non visual errors and simplify decision-making. Additional comprehensive annexes, describing the most crucial still image...

This diploma thesis describes a JSD600 unit intended for mathematical processing, measuring and data recording. The JSD600 unit is highly intended for industrial measuring of water steam energy delivery.First part of the work focuses on basics of the JSD600 unit detailing and describing main structures and principles for relevant data storing.Next part summarizes some basic facts and knowledge from the area of industrial liquid flow, energy measuring and describes water steam states. All these points within this range are needed for dilemma understanding.Last task deals with complete list of communication datagrams, which have been used for communication with JSD600 unit, including a main packet of structure descriptions.The second part of this dissertation brings the unit setup application description including some implementation details of the most interesting parts.