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The aim of this thesis "Directions accounting, their content, intersection and use" is to become familiar with the different directions of accounting, to define their content, to evaluate their intersection and possible use in practice. The theoretical part is devoted to the characterization of twelve accounting directions, which are: financial, managerial, cost, tax, creative, pental, multidimensional, environmental, social, behavioral, fraud and forensic accounting.The practical part deals with relations of accounting directions, their intersections and use of individual directions in practice.

Global homogenisation of biota is observed at an ever-increasing rate, causing environmental and economic losses as well as emerging health risks. Ecological and economic consequences of biological invasions fuel the need for an urgent targeted and cost-effective management given the amount of invaders, vectors and pathways. We examined the effects of environmental and human-related factors on distribution of alien animal species richness in the Czech Republic (Central Europe). We compiled a set of maps showing the level of invasion of six categories of alien animal species in each of 628 grid cells (ca. 12.0 × 11.1 km) covering the Czech Republic. Relationships between alien species richness and 12 variables characterizing climatic conditions, topography, land cover, and human population size were calculated using the generalized least squares method. Species richness of all aliens, of invertebrates, and of terrestrial species showed the strongest positive relationship with mean annual temperature, while the number of black and grey (proposed prominent invaders) and aquatic species was most closely related to the presence of large rivers. Alien vertebrates showed a strong negative relationship with annual precipitation. The highest alien animal species richness was found in and near large population centres and in agricultural landscapes in warm and dry lowlands. The gateways for alien aquatic species are rather large rivers over sport fishing and aquaculture import. Two benthic fish species, round goby Neogobius melanostomus and western tubenose goby Proterorhinus semilunaris have recently expanded beyond their native ranges. Both species exert a detrimental effect on fish communities' structure directly via predation on fish eggs and indirectly via alterations of food webs. We quantified and compared the foraging behavior and efficiency of invasive N. melanostomus and alien P. semilunaris upon common carp Cyprinus carpio larvae at two temperature levels (20 and 25 °C) and in three different habitat structures (sand, cobbles, cobbles with artificial plant) using the functional response approach. Both alien predators showed type II FR in all temperature and habitat treatments. Intra-specific comparison showed no significant temperature dependency on assessed FR parameters, attack rate and handling time, suggesting broad temperature tolerance of both tested predators. The handling time did not differ between predators suggesting similar per capita ecological impact at high prey densities. Proterorhinus semilunaris showed a lower maximum feeding rate at 25 °C compared to the rest of treatments suggesting a lower temperature optima compared to N. melanostomus. Interspecific comparison showed similar values of handling time in cobble substrate and cobbles with artificial plant suggesting similar per capita ecological impacts of both aliens. Intraspecific comparison showed significantly lower values of handling time in both predators in habitat with cobbles reflecting higher maximum feeding rate. Therefore, impact of both invaders in such environment could elevate. Neogobius melanostomus showed higher attack rate in sandy habitat compared to P. semilunaris, while no significant differences were observed in other habitat treatments.

The presented work is concentrated on study of inpact of soil cultivation technology on yealds of individual crops, weed infestation and economic parameters of cropping.

The main goal of my thesis is to assess the psychological infuence of losing employment. In the first part of my thesis are processed theoretical knowledges regarding unemployment and carrer counselling. In the second part of my thesis I performed a questionnaire research in employment agency in České Budějovice and Písek and analysed unemployment and its impact on people who are fifty and more years old.

Cílem této studie bylo především ověřit či naopak vyvrátit v úvodu stanovenou hypotézu, že nekvalifikovaný odhad způsobu stanovení transferových cen a tedy nevhodná úprava daňového základu plátce ze strany české daňové správy přináší České republice vysoké riziko mezinárodních arbitráží, které představují nejen značnou finanční zátěž, ale také nadbytečnou práci pro ministerské úředníky. Sledovali jsme situaci v oblasti platné legislativy v této oblasti, zahraniční praxe a standardů a především pak dosavadních kontrol zaměřených na transferové ceny. Ze získaných poznatků však vyplývá, že stávající přístup české daňové správy k této problematice nahrává spíše opačné domněnce; nedostatečná kontrola ze strany finančních orgánů a tudíž i absence mezinárodních sporů v této oblasti vede k jisté laxnosti poplatníků a zprostředkovaně tak může nahrávat daňovým únikům v důsledku uměle podhodnocených zdanitelných zisků?

The thesis is focused on the evaluation of investments in assosiations using the equity method. The main objective was to analyze the different approaches to reporting in the Czech regulations and IFRS. The conclusion focuses on the deferred tax evaluation of the equity in the financial statement. It briefly deals with the historical development of the equity method.The procedures in this thesis are based primarily on the current IFRS and Czech regulations.

The key goal of the following diploma thesis is to evaluate influence of the air pressure in the car tires on the driving dynamic, stability and comfort. The first part is dedicated to the theory of the driving dynamic, stability, tire parameters and tire inflation. Next practical part is focused on the drivers’ knowledge about the correct tire inflation and follows with the measurements and evaluation of the influence of the tire inflation on the driving characteristics, riding comfort and its comparison. These influences are summarized and followed up by the recommendations for the drivers and also the expert activities.

The aim of the study was to describe the perception of the family by child clients of counselling psychological clinics and compare the perception of family cohesion with children with internalizing and externalizing symptoms. The research file consisted of 124 children aged 5- 18 (mean 10.4). Children were administered FAST (Family System Test). We assumed that total family cohesion would be lower in the families of children with externalizing symptoms than in the families of children with internalizing symptoms. This assumption was not supported, there were no significant differences in the level of overall family cohesion among children with externalizing and internalizing symptoms, but the two groups differed from the children without symptoms. The results are in accordance with the theoretical assumption of a linear relationship between family cohesiveness and adaptation of family members. We also assumed that dyadic cohesiveness in the father-mother pair would correlate with dyadic cohesiveness in the child-father pair, and gained data provided support for this assumption. The occurrence of inverted hierarchies and intergenerational coalitions in our sample is higher than in the general population. Qualitative analysis of children's verbal commentaries on family representations supported the...

KOZÁKOVÁ, I. The use of music in selected types of stores. Diploma thesis. Brno: Mendel University in Brno, 2017. The diploma thesis focuses on the use of music in selected types of stores. To evaluate the current state, store visits (n = 62) were selected. To find out how consumers perceive background music and how it affects them, a questionnaire survey, conducted in laboratory conditions (n = 104) and in-depth interviews (n = 41), were used. Respondents were aged 18-30 years. On the basis of the data obtained, the impact of music on the customer in the business environment was determined. There was no evidence of dependence between product price evaluation and the presence of reproduced music in a laboratory experiment. The research results enabled within the target group to formulate appropriate recommendations for the vendors.