National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Optimization of Accounting Treatment of Lease in Czech Company as Part of Consolidated Group
Dohnalová, Eliška ; Stárová, Marta (advisor) ; Kamila, Kamila (referee)
The diploma thesis deals with optimization of accounting treatment for operating leases in Czech company which is obliged to provide data for financial statements prepared in accordance with US Generally Accepted Accounting Principles (US GAAP) and is concurrently is subject to the legislation of the Czech Republic. In theoretical part is characterized term leasing and it´s accounting treatment in accordance with legislation of the Czech Republic. The accounting treatment under US Generally Accepted Accounting Principles (US GAAP) is defined by using of available literature resources. In the practical part is first introduced selected company. For the purpose of this thesis was selected IT company XEROX CZECH REPUBLIC Ltd., which provides printing solutions for all kinds of business. After that the practical part analyzed the leasing process of the company and on the basis of the facts are presented proposals for process optimization and accounting treatment of leasing.
Influence of soil tillage on lucerne root morphology in the seeding year
Diviš, Michal ; Hakl, Josef (advisor) ; Kamila, Kamila (referee)
The aim of this study was to evaluate effect of different soil tillage and seeding rate on alfalfa root morphology. The field experiment was established in 3 variants of tillage: shallow cultivation (MK), loosening (HK) and conventional tillage (plough), all under two seeding rate (4 and 7 MGS). After autumn cut, root samples were collected in the depth of 25 cm. Lower seeding rate increased intensity of branching and number of lateral root per plant. Total mass of roots per hectar was higher in higher seeding rate variant. Ploughed variant provided higher intensity of branching and branching depth was the deepest of all variants. Loosed variant showed highest branch diameter out of all variants. Highest plant number per square meter was achieved in loosed variant but shallow cultivation showed highest plant survival rate of all variants. Tillage affected weed infestation by 33,6 %. Dominant weeds in ploughed variant were field pennycress and pale persicaria. Dominant weeds in loosed variant were redroot pigweed and cockspur, while in shallow tillage variant dominant weeds were represented by cleavers and common knotgrass. Results of experiment show that shallow cultivation and loosening have similar influence on plant density and root morphology as conventional tillage. Reduced seeding rates are possible, but due to problematic field emergence of alfalfa and higher weed infestation of thinner stands, higher seeding rates prove themselves as superior.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.