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Mycobiota of energy sorrel
Janďourková, Hana ; Novotný, David (advisor) ; Mazáková, Jana (referee)
Energy sorrel (Rumex patientia L. x Rumex tianschanicus A. Los.) is a plant with a high yield of above-ground biomass. Because of this, it is grown as energy crop, but in Ukraine it is also important forage crop. Mycobiota has not been examined, even though energy sorrel is grown in the Czech Republic experimentally since 1992 (in agricultural operations since 2001). The aims of this thesis were: to determine the composition of mycobiota of healthy plants and of mycobiota associated with leaf and stem spots, to verify whether fungi isolated from spots can cause these spots and if previously isolated fungus Phomopsis sp. can cause spots. Samples were colected from 4 sites in Czech republic, in three samplings during the vegetation season. Endophytes were isolated from root, stem and leaf. Fungi asociated with spots were isolated from stem and leaf. Fungi were cultivated on 2% malt extract agar and then morphologically determined. From representative strains were isolated DNA and sequences of the ITS region were compared with the GenBank databases, this verified the morphological determination and the sterile species were determined. The most common endophytes were Clonostachys rosea f. rosea, Cladosporium cladosporioides, Rhizopus arrhizus var. arrhizus, Alternaria alternata a Acremonium strictum...
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Mycobiota of energy sorrel
Janďourková, Hana ; Novotný, David (advisor) ; Mazáková, Jana (referee)
Energy sorrel (Rumex patientia L. x Rumex tianschanicus A. Los.) is a plant with a high yield of above-ground biomass. Because of this, it is grown as energy crop, but in Ukraine it is also important forage crop. Mycobiota has not been examined, even though energy sorrel is grown in the Czech Republic experimentally since 1992 (in agricultural operations since 2001). The aims of this thesis were: to determine the composition of mycobiota of healthy plants and of mycobiota associated with leaf and stem spots, to verify whether fungi isolated from spots can cause these spots and if previously isolated fungus Phomopsis sp. can cause spots. Samples were colected from 4 sites in Czech republic, in three samplings during the vegetation season. Endophytes were isolated from root, stem and leaf. Fungi asociated with spots were isolated from stem and leaf. Fungi were cultivated on 2% malt extract agar and then morphologically determined. From representative strains were isolated DNA and sequences of the ITS region were compared with the GenBank databases, this verified the morphological determination and the sterile species were determined. The most common endophytes were Clonostachys rosea f. rosea, Cladosporium cladosporioides, Rhizopus arrhizus var. arrhizus, Alternaria alternata a Acremonium strictum...
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Mycobiota of energy sorrel
Janďourková, Hana ; Novotný, David (advisor) ; Nováková, Alena (referee)
Energy sorrel (Rumex patientia L. x Rumex tianschanicus A. Los.) is a plant with a high yield of above-ground biomass. Because of this, it is grown as energy crop, but in Ukraine it is also important forage crop. Mycobiota has not been examined, even though energy sorrel is grown in the Czech Republic experimentally since 1992 (in agricultural operations since 2001). The aims of this thesis were: to determine the composition of mycobiota of healthy plants and of mycobiota associated with leaf and stem spots, to verify whether fungi isolated from spots can cause these spots and if previously isolated fungus Phomopsis sp. can cause spots. Fungi were cultivated on 2% malt extract agar and then morphologically determined. From representative strains were isolated DNA and sequences of the ITS region were compared with the GenBank databases, this verified the morphological determination and the sterile species were determined. In total 24 morphotypes of endophytic fungi were cultivated from healthy plants. The most common species were: Clonostachys rosea f. rosea, Cladosporium cladosporioides, Rhizopus arrhizus var. arrhizus, Alternaria alternata and Acremonium strictum. From the spots were isolated in total 29 morphotypes, the dominant species were: A. strictum, Aureobasidium pullulans, C....
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Fungi of the energetically important plants
Janďourková, Hana ; Novotný, David (advisor) ; Marková, Jaroslava (referee)
This thesis gives a literature review of fungi of energy crops. The most important phytopathogenic and endophytic fungi of these plants are mentioned, with special reference to genus Fusarium. Energy crops are plants growing for phytoenergy. Species suitable for this purpose were chosen especially for great production of biomas with a cost. Various plant species are used for this pupose. Little information of mycobiota of the energy crops is known in comparison with traditional crops. Better are known phytopathogenic than endophytic fungi of energy crops. In my master's thesis I will study endophytic mycobiota of Miscanthus sinensis, Rumex patientia x R. tianschanicus and Sorghum, excerption of mycobiota of these plants was carry out with special attention. Anamorphic genus Fusarium belongs to the most important phytopathogenic and endophytic generas of herbs, therefore closer attention was paid to this taxa. Key words: phytopathogenic fungi, endophytes, energy crops, phytoenergy, Fusarium
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Akvizice podniku
Čermáková, Barbora ; Jandourková, Hana (advisor) ; Hroboň, Lukáš (referee)
Diplomová práce je zaměřena na účetní řešení transakcí s podnikem souhrnně nazývané akvizice. Každá část práce je zaměřená na určitou oblast: část je věnovaná definicím důležitých pojmů, věcné podstatě různých provedení akvizicí (podstata akvizice určuje postup řešení) a účetním metodám. V další části je popsána legislativní úprava akvizicí nejprve v rámci Mezinárodních účetních standardů IAS/IFRS a poté podle českých předpisů. Poslední částí je demonstrace dříve uvedených poznatků na praktických, pro účely zjednodušených, příkladech: je zde řešen prodej podniku, nebo-li majetková akvizice, nákup rozhodujícího podílu s dopadem do konsolidované rozvahy, tzv. kapitálová akvizice, a tzv. zpětná kapitálová akvizice na příkladu vkladu podniku jak na pozadí mezinárodních, tak i českých předpisů.
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Účetní řešení fúzí podniků na příkladu stavební firmy
Křupka, Petr ; Jandourková, Hana (advisor) ; Ulrich, Miloš (referee)
Přeměny společností, mezi něž fúze řadíme, představují složité a komplexní operace. Práce nahlíží na problematiku zobrazení těchto transakcí v účetnictví zúčastněných společností. Zaměřuje se především na přístup české obchodněprávní úpravy, nabízí však také pohled mezinárodní, zastoupený IFRS. Na závěr uvádí souvislý příklad účetního řešení v praxi proběhlé fúze.
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