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Analysis of usefulness of financial statements in relation to the investor’s decisions
Čermák, Martin ; Vašek, Libor (advisor) ; Procházka, David (referee)
The aim of this diploma thesis is to cover the problem of usefulness of financial statements and accompanying notes in relation to the most important users and their investment decision making. First part of the thesis describes substantial principles of financial statements and notes and forms theoretic basis for subsequent practical analysis. The role of annual accounts information in the decision-making process is further determined. General usefulness of financial statements is covered together with its qualitative and quantitative aspects. In practical part of the thesis the scoring-based model is used to assess usefulness of financial statements by examining its qualitative and quantitative aspects. The final part of the thesis is intended to reveal main sections of financial statements which can be easily adjusted to mislead investors in their decision making. The thesis is focused on financial statements based on both IFRS and Czech accounting standards, where both systems are being compared.
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Treeline shift under global change - ectomycorrhizas as a limiting factor?
Vašutová, Martina ; Holub, Filip ; Čermák, Martin ; Cudlín, Pavel
It is assumed that global change will cause a treeline shift . Because competitive abilities and natural regeneration of trees are infl uenced by ectomycorrhizal (ECM) symbiosis and fi ne roots and ECM mycelia play a key role in belowground carbon turnover, we have studied the ECM associations of treeline ecosystems. We aim to fi nd out how resistant and resilient current ECM associations of these ecosystems are and whether the absence of appropriate ECM symbionts could be a limiting factor of an ecosystem shift . We have focused on natural mountain spruce forests and spruce forests on the treeline; dwarf pine stands with scattered spruce trees above the treeline will be studied in years to come. Ectomycorrhizas were described by morphological features and sequenced to identify fungal species. In the case of taxonomically complicated ECM fungal groups, sequences from microscopically identifi ed sporocarps were used for the identifi cation of ectomycorrhizas. A disproportion between ECM fungi diversity in spruce stands and dwarf pine stands revealed based on a literature review can indicate diff erent ectomycorrhiza patterns at the treeline. According to preliminary results from the Giant Mts. there is an adequate ECM fungal species diversity in mountain spruce forest and spruce forests on the treeline.
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Natural disturbances in central-european mountain spruce forests. A basis for forest restoration
Edwards-Jonášová, Magda ; Čermák, Martin
Risk of natural disturbances is a frequently discussed topic in the context of mountain spruce forests and global climate change. Recently, large-scale natural disturbances such as bark beetle outbreaks and windfalls have appeared relatively more frequently in Central-European mountain spruce (Picea abies L.) forests, which led to the enforcement of salvage logging even in some protected areas. Our study was performed as part of a long-term observation of recovery of spruce forests aff ected by bark beetle and windfall with and without interventions in two Central-European national parks, Šumava National Park in the Czech Republic and Tatra National Park in Slovakia. Th e results proved the ability of spruce forests to recover unassisted even from stand-replacing natural disturbances. Th eir biological legacies, which include standing and lying dead wood, are important for natural regeneration of tree species, and provide critical habitats for particular forest species. In comparison to natural disturbances, the artifi cial disturbances resulting from salvage logging destroyed a substantial part of the natural regeneration, which led to the need for artifi cial reforestation. Th us, the non-intervention strategy appears to be the best option for restoration of disturbed forests in the zone of mountain spruce forests. Based on our results, we propose that natural disturbances be considered as a basis for forest regeneration and restoration of their natural structure.
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Art culture as a segment of the cultural life of nations
Čermák, Martin ; Patočka, Jiří (advisor) ; Hanzlík, Jan (referee)
The principal aim of this thesis is to undertake a historical analysis of cinematography in Czech Republic and France, respectively. In more detail, this analysis will concentrate on financing that flows towards film-making in said countries, while at the same time focusing on the artistic aspect of movies that are created thanks to this financing. This paper tests two hypotheses, which will be either confirmed or rejected after the analysis. First concerns the impact of political regimes on funding available to national film-making, and what effect does this have on the quality of film. The second one assesses the film quality from the perspective of special art tendencies.
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Financial analysis and short–term financial plan of Strojírny Poldi, Ltd.
Čermák, Martin ; Hrdý, Milan (advisor) ; Marek, Petr (referee)
The objective of this bachelor's thesis is to deal with external financial analysis for the period 2006 - 2010, compare analyzed company with a group of companies operating in the same branch (classified as CZ NACE 2815) and to outline the short-term financial plan. The thesis is divided to three main parts. First, methodical part introduces terminology, indicators and procedures used and creates the base for the financial analysis. Financial analysis itself is dealt with in the second part, where the company comparison based on analysis results also takes place. The last part is dedicated to the short-term financial plan outline.
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The potential use of brownfields along the railway tracks in Prague
Čermák, Martin ; Kouba, Vojtěch (advisor) ; Tyslová, Irena (referee)
The bachelor thesis deals with a definition of the phenomenon of brownfields and its dividing according to various criterions. The thesis also interprets possibilities of funding brownfields either from public financial sources of the Czech Republic or from European Union's funds. A great part of the thesis is aimed on a development area of a railway brownfield on a boundary of Prague city parts Strasnice and Vrsovice. It focuses on history, legislative relations to real estates, building's condition and future development of the area.
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Site conditions influence on natural regeneration of Norway spruce forests in the Šumava Mts.
ČERMÁK, Martin
The main aim of my thesis was to evaluate natural regeneration status of Norway spruce forest stands on three research plots with different forest managment after windstorm disturbance in January 2007. In addition, an evaluation of micro-site conditions influence on germination and surviving of spruce seedlings and shade effects.Research work was carried out on the Černá hora Mt. in the Šumava Mts. from August to October 2008.
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Site conditions effect on Norway spruce natural regeneration after windthrow on the Černá hora Mts. (National Park Šumava)
ČERMÁK, Martin
The main aim of my thesis was to evaluate natural regeneration status of Norway spruce on three research plots with different forest managment after windstorm disturbance in January 2007. In addition, evaluation of micro-site conditions and shade effects on germination and surviving of spruce seedlings and assessment of crown conditions in forest research plot was performed. Research work was carried out on the Černá hora Mt. in the Šumava Mts. in 2009 - 2010. Obtained results could provide information to help to decide the choice of management of forest stands after disturbance in protected areas.
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Řízení kvality v organizaci
Čermák, Martin ; Plášková, Alena (advisor)
Práce se zabývá řízením kvality v organizaci. Poukazuje na běžně užívané metody a přístupy k řízení kvality. Pro vlastní práci byla zvolena analýza reklamací Koncernu Pegas, který je 2. největším výrobcem netkaných textilií v Evropě. Pro analýzu byly použity zejména metody jako 7 nástrojů řízení kvality a řada statistických metod.
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