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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Interactions of fire with humus forms and edaphon
 Martinovská, Aneta ; Frouz, Jan (advisor) ; Vindušková, Olga (referee)
The aim of this bachelor thesis is to examine the question if there is any connection between the rate of decomposition of litter, removal of litter from the soil surface by bioturbation and the frequency and intensity of wildfires. The work describes in detail the mechanism of fire, factors influencing the frequency and intensity of wildfires and their ecological impacts. It pays particular attention to the role of fuel availability for the fire. It describes the relationship between the quality of fuel, its quantity and the rate of its accumulation on soil surface and the frequency and intensity of wildfires. In particular, study brings forvard an idea that the accumulation of fuel on the soil surface in the form of more or less decomposed litter. The work points out that the amount of this fuel depends on the quality of the litter, but its production is based on the rate at which the litter (fuel) decomposes on the soil surface and how fast it is possibly incorporated into the soil by bioturbation of soil organisms. The work also pays attention to factors influencing the intensity of bioturbation and the rate of decomposition, presents the factors influencing the formation of overlying forms of humus. The work points out the possible dependence between these forms of humus and the frequency of...
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Tangible fixed assets according to Czech accounting regulations and IFRS
 Martinovská, Aneta ; Ďurianová, Gabriela (advisor) ; Randáková, Monika (referee)
Purpose of this work is to compare tangible fixed assets according Czech accounting regulations and International Financial Reporting Standards (IFRS). This bachelor's thesis is concentrated on determination, valuation, depreciation and elimination of tangible fixed assets. The first chapter contains view of Czech accounting regulations and practical examples. The second part define theoretical interpretation in term of the International Financial Reporting Standards. In the next part are explained differences between accounting systems by way of examples. In conclusion are summarized basic differences.
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