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Changes in gas exchange of selected genotypes of poppies depending on the influence by low temperature
Málek, Jan ; Hnilička, František (advisor) ; Orsák, Matyáš (referee)
The Czech republic is one of the biggest Opium poppy producers. In 2015, this plant was grown in an area of approx. 32 650 ha. Since the poppy is usually sown quite soon in the spring, it can be damaged (or negatively affected) by low temperatures. The main objective of this Bachelor thesis was to determine the speed of gas exchange in several poppy species affected by low temperatures. In this research, altogether 12 various genotypes of Opium poppy (Papaver somniferum L.) were included in (development phase 35 BBCH). These were concretely following poppy species: CM 112, Sokol, Major, Opál, Florián, Albín, Postomi, Marianne, Budha, Lazur, Aplaus and Orbis. Under controlled conditions of a clima-box (Conviron), the plants were exposed (within 1 week) to daily temperatures of 10 °C and night temperatures of -5 °C. After one week, the night temperature was increased to 5 °C, while the daily temperature remained the same (i.e. 10 °C). In following two weeks, there was measured the photosynthesis- and transpiration- speed (using the infrared gas analysator LDpro+SD). Base on measurements made, there was stated, that there could be noted quite big differences in photosynthesis- and transpiration- speed in particular poppy genotypes involved. This fact proves the existency of obvious differences in gas exchange speed of particular poppy species included in this research. Between the particular measurement terms, there could be also noted differences in photosynthesis- and transpiration speed, which proves the influence of low temperatures on photosynthesis- and transpiration speed.

Water Jet 2013 - Research, Development, Applications. Proceedings of the Conference on Water Jetting Technology
Sitek, Libor ; Klichová, Dagmar
Water Jet 2013 - Research, Development, Applications is the third international meeting of researchers, manufacturers, end-users, and all those interested in the technology of high-speed water jetting organized by the Department of material disintegration of the Institute of Geonics of the ASCR Ostrava. It provides a basis not only for exchange knowledge, ideas, information and experiences in areas of research, development and applications of water jets, as well as stimulating discussions, but also opportunity to make new acquaintances and friends. Number and diversity of papers submitted to the conference indicate permanent great interest in the water jetting technology and continuous expansion of water jets to new fields of human activities

Credit risk of central bank foreign exchange operations
Vlazneva, Anna ; Brůna, Karel (advisor) ; Skoupil, Lubomír (referee)
The current thesis titled "Credit risk of central bank foreign exchange operations" aims to explain the concept of credit risk and its types from theoretical perspective and to define sources of credit risk that are specific for central banks and which arise from central bank's operations. It also aims at the analysis of possible methods of credit risk limitation. The practical part of this thesis is dedicated to the study of specific sources of credit risk as well as methods of credit risk management which are presented on the examples of the central banks of Great Britain, Japan and the European central bank. Closer attention is also paid to the response of these central banks to the 2008 financial crisis and the impact that this crisis had on the extent of their exposure to credit risk.

Bills of exchange in the recent practice with special regard to types and admissibility of causal objections and relating decision-making
Švarc, Jan ; Horáček, Vít (advisor) ; Elek, Štefan (referee)
in English The thesis aims especially on questions concerning law of exchange which are not satisfactorily answered yet neither by academical community nor by judicial decisions made by the Czech courts and those which should be, from the point of my view, answered differently. In the first chapter, I tried to critically review various doctrinal definitions of bill of exchange and to draw up my own definition which affects bill of exchange complexly in its entireness. Second chapter is divided into three subdivisions chronologically. First subdivision refers to proofs of ancient documents congenial to contemporary bills of exchange. I have come to conclusion that the existence of bills of exchange can be proven as far as the beginning of the first millenium. Institute simmilar to the one of bill of exchange may be found in the Roman civil law. The second subdivision of second chapter assays medieval bills of exchange very thoroughly more than any other thesis on the same subject. All my ideas given are supported by quotations. The third subdivision briefly explains development of law of exchange in the modern period. The third chapter is dedicated to the general purpose of law of exchange and its modern usage with extra amount of attention paid to blank bills of exchange and collateral drafts....

Supervision of IFRS compliance in the European Union
Švejdová, Michala ; Procházka, David (advisor) ; Žárová, Marcela (referee)
Due to the lack of uniform financial reporting standards, size of the capital markets in the EU corresponded at the turn of the millennium to roughly half of those in the US. As a result, EU decided to introduce a uniform financial reporting standards which would be transparent, fully understood, properly assessed and effectively enforceable. As agreed in the secondary legislation, stock exchange companies from any of the member states become to be obliged to prepare consolidated financial statements in accordance with IFRS. IFRS have been primarily designed for the needs of the capital markets, continental accounting (icluding the Czech one) has been, on the other hand, focused on the protection of creditors, and also heavily influenced by the tax area. Correct application of IFRS requires accountants, who are well aware of the differences between the two systems. If and to what extent, stock exchange companies prepare their financial statements in compliance with IFRS, is examined in this paper. The aim of this paper is to introduce administrative and legislative process leading to the adoption of standards in the EU as well as at national levels, to introduce a system of IFRS comliance supervision and to identify the extent to which stock exchange companies are able to apply IFRS in their financial statements. The paper is divided into five chapters. Theoretical part includes a historical overview of the introduction of IFRS in the EU, overview of the legislation related to IFRS and supervision of IFRS compliance in the EU and in the Czech Republic. Last chapter assesses IFRS compliance in practice.

Influence of water deficit on physiological characteristics of selected species of green leafy vegetables
Kraus, Kamil ; Hnilička, František (advisor) ; Dana, Dana (referee)
The harmful influences on plants are called stress factors. The stress itself does not slow down only vital functions of plants but influences directly the size and quality of final product as well. Worldwide, we count the so called abiotic stresses as the most significant crop production stressors. These include in recent years extremely high temperatures and unequal rainfall distribution both areal and during vegetation period. The water deficit (drought) belongs to the most important stress factors in agriculture. It influences crop production all over the world. Also vegetables are responsive to water deficit, especially the species with huge amount of water in their tissue. Therefore, the goal of this thesis is to assess the impact of water stress on gas exchange and photosynthetic activity of mangold "Beta vulgaris", salad rocket "Eruca sativa" and lettuce "Lactuca sativa", which were placed at water deficit. The plants - mangold, salad rocket and lettuce - were grown in a partly controlled greenhouse conditions under the Department of Botany and Plant Physiology FAPPZ ČZU in Prague. The plants were grown at a temperature of 25°C in daytime and 18°C at night under natural light conditions. They were grown in containers of size of 11x11 cm in a mixture of garden substrate A and silica sand in the ration 2:1. The experimental scheme included two variants - control and stressed. The control group of plants was watered, and the second half of plants was left under stress for 22 days, when the water deficit was induced by gradual drying for one month, the experiment took place from 1.6 2015 to 22.6 2015. The speed of gas exchange by plants was measured by apparatus LCpro+. From the values of photosynthesis and transpiration water use efficiency (WUE) and chlorophyll fluorescence were calculated. The gained results proved difference at reaction to water stress between observed kinds of leaf vegetables. The speed of photosynthesis and transpiration of observed plant species was measured, which decreased due to impact of water deficit. The average speed of photosynthesis of stressed plants was the lowest by lettuce (11,16 "mikro"mol CO2.m-2.s-1), contrarily the highest by mangold (13,2"mikro"mol CO2.m-2.s-1). In case of control plants was the lowest speed of photosynthesis noticed by lettuce (12,03"mikro"mol CO2.m-2.s-1) and the highest by mangold (14,00"mikro"mol CO2.m-2.s-1). In comparison with control group, the speed of photosynthesis of lettuce decreased significantly by impact of water deficit (difference make 7,23 %). On the other hand the lowest decrease of photosynthesis from stressed plants 5,93% was noticed for mangold. In case of speed of transpiration, it is possible to note, that the lowest transpiration of control group shows mangold with the average speed of transpiration 1,82 mmol H2O.m-2.s-1, by contrast the highest transpiration was measured by lettuce 3,20 mmol H2O. m-2.s-1. In the case of stressed plants moved the average speed of transpiration between 1,54 mmol H2O.m-2.s-1 for lettuce and 1,79 (mmol H2O.m-2.s-1) for mangold. Also, between control and stressed plants of the same species were found differences, and salad rocket reacted to stress of drought more sensitively and mangold less sensitively. For these two plant species was noted decrease of transpiration in the amount of 23,80% and 1,76%. From the measured value of photosynthesis and transpiration was calculated water use efficiency (WUE). The calculated values show that stressed plants have higher value of WUE in comparison to control plants. The lowest water efficiency from control plants produced salad rocket (6.51 x 10-3), while the highest mangold (10.31 x 10-3). In the case of stressed plants was the lowest value of WUE noted for salad rocket (8.96 x 10-3), while for mangold was the highest (10.71 x 10-3). Chlorophyll fluorescence of the experimental plants was also measured. This characteristic was not influenced by plant species, because in case of control plants, there were no differences found between observed plant species. The lowest difference in value of fluorescence had plants of lettuce (0,69) while the highest mangold and salad rocket (0,7). In conclusion it is possible to note, that more sensitive to water deficit are plants of lettuce. As more tolerant to water deficit seems mangold and salad rocket.

Statistical analysis of foreign trade results in the Czech Republic
Milfaitová, Miroslava ; Prášilová, Marie (advisor) ; Luděk , Luděk (referee)
The thesis is focused on the development of the export and import of foreign trade of the Czech Republic in the years 2000 - 2014. The work is divided into theoretical and practical part of the analysis. The practical part examines the total foreign trade through the statistical analysis. The development of the foreign trade is positively influenced by the accession to the European Union and negatively influenced by the global crisis, which contributed to the decline of our economy. The changes of the timeline are compared through basic and chain indexes. The work is focused on the territorial structure in terms of continents and grouping of countries, which is defined by the Czech Statistical Office. Then the commodity structure includes the most important items, which are traded by our country. The work deals also with the foreign-trade relations with the most important partners of Czech Republic, which are the European Union, Germany, Slovakia, Poland and nowadays even China. By these partners it examines mainly their participation in the total trade of the Czech Republic, changes of individual years and commodity structure. Consequently to calculate the right trend function, and then the forecasts of imports and exports for the next two years. However, the foreign trade of the Czech Republic is influenced by many factors, especially the exchange rate, oil prices and others commodities, as well as the development of the European Union. So at the conclusion of the work are given perspectives and recommendations for future positive development of foreign trade together with an overall assessment of the work.

Proceedings of the 9th Workshop on Uncertainty Processing
Kroupa, Tomáš ; Vejnarová, Jiřina
A series of Workshops on Uncertainty Processing (WUPES) has been held in the Czech Republic every third year since 1988. Like the previous meetings the forthcoming Workshop will foster creative intellectual activities and the exchange of ideas in an informal atmosphere


Stock market
Klusák, Michael ; Grosz, Jan (advisor) ; Kudlík, Michal (referee)
This bachelor work is devoted to the stock markets in the Czech Republic. The first part focuses on the definition of basic theoretical concepts of the stock market. It contains the definition of securities, such as stocks, bonds, bills and checks. Characterized by stock exchanges and stock market players. Systematise stock exchanges according to their focus. Defines the types of exchange trading systems. Practical part characterizes the basic features of the Prague Stock Exchange, a. s. and the RM-SYSTEM Czech Stock Exchange and is incorporated herein development of selected shares on these exchanges.