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Zhodnocení škod mrazem na zakládaných lesních kulturách v podmínkách ŠLP ML Křtiny
Patáková, Aneta
On the forest property managed by ŠLP ML Křtiny, an assessment of the damage caused by late frosts on the plantations of forest trees was carried out. Data collection took place at the beginning of the growing season (from May to June), when woody plants begin to sprout and are exposed to the greatest risk of damage from late frosts. Frost events were measured using TMS data loggers, which record the ground air temperature using temperature sensors. The assessment was carried out on young cultures of beech, oak, spruce and fir with a maximum age of 3 years. A total of 28 leguminous areas of different sizes (categories up to 0.1; 0.11 – 0.5 and over 0.51 ha) were evaluated, on which the average damage of the assimilation apparatus was determined on a representative sample of 100 seedlings. The results showed that the most sensitive tree species to late frosts are beech (damaged 56.9 ±30.7% of seedlings) and fir (52.4 ±46.6%).
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Vliv návštěvnosti na aktivitu prasete divokého v příměstských lesích
Patáková, Aneta
This study looked at the effect of attendance on the activity of wild boars in suburban forests. The method of photo traps placed in two localities with different levels of human attendance was used to monitor wild boars. Analyzes of the obtained data showed that the locality situated closer to the city was much more used by wild boars than the locality farther from the city. In general, boars were most active in October. Daily activity in both areas was found exclusively at night with a peak before midnight in the case of a locality closer to the city and with a peak in the early morning in a more distant locality.
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Accounting and tax aspects of capital transactions with company in comparison with CZ GAAP and IFRS
PATÁKOVÁ, Aneta
The topic of this thesis titled " Accounting and tax aspects of capital transactions with company in comparison with CZ GAAP and IFRS" was the definition of ownership transactions with the company and description of some differences between both legislation. The accounting and taxation aspects were first analyzed in terms of theory (regu-lations, definition, history of the business combination and their development from the past to the present, present situation of volume of M&A transactions and method of accounting solutions of these transaction) and subsequently in the form of practical application to particular accounting data of two companies named XYZ a KLM. The practical part mostly deals with merger of companies KLM and XYZ. Both of them were limited liability compa-nies with financial problems. The first part of practical part of this thesis was to analyse the transformation project and progress chart. Then the closing balance sheets and income statements (Czech legislations) of XYZ and KLM were compared with balance sheets and statements according to IFRS. The opening balance sheet of the successor of this transaction (XYZ) was compiled by the purchase method with quantifying valuation difference on acquired assets. Mergers and acquisitions are the most frequent business combinations. Sectors of the economy with the highest number of these transactions are the sectors of industrials & chemicals in the world and the sector of Real estate in Czech Republic. The last chapter is focused on the differences and form IFRS and Czech legislation.
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Ethics of Financial Reporting in Relation to Accounting Regulations in the Czech Republic
PATÁKOVÁ, Aneta
The aim of my thesis was to analyse the current ethics of financial reporting in the Czech Republic and to propose a motion how to improve it. The theoretical part describes the historical development of business ethics, accounting ethics and the codes of ethics. It also includes the theory of accounting frauds and financial reporting of accounting in the Czech Republic. The practical part of this thesis includes an analysis of the current ethical situation of financial reporting in the Czech Republic.
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