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Liability for defective goods and its application
Balcar, Martin ; Plíva, Stanislav (advisor) ; Eichlerová, Kateřina (referee)
Liability for defective goods and its application The purpose of my thesis is to analyse the legal institute "Liability for defective goods" and its application regulated by (Czech) Commercial Code. The text focuses on the questions of liability for defective goods according to the provisions regulating the contract of purchase. The reason for my research is the frequency of concluding such contracts and the frequency of litigation arising from these contracts based on the issues of liability for defective goods. The thesis was processed with regard to relevant literature and legislation. The obtained conclusions are supplemented by relevant case law. The thesis is composed of six chapters, each of them dealing with different aspects of regulation of liability for defective goods. Chapter one presents a view of the legal theory on liability for defective goods and informs about elementary aspects of historical development of legislation. Chapter two defines the concept of defects according to relevant Czech legislation. The chapter consists of three parts. Part one describes quantity defect, quality defect, cover defect, documents defect and delivery of different goods. Part two describes legal defects. Part three describes apparent defects and hidden defects. Chapter three focuses on legal...
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Influence of cultivar and hot water treatment on development of choosen pathogens of onion
Skoumalová, Tereza ; Koudela, Martin (advisor) ; Čeněk, Čeněk (referee)
The target of the work was verificated the varietal differences in varietal resistance onion Allium cepa L. to pathogens onion neck rot Botrytis aclada and pathogens mildew onion Peronospora destructor and verificated the effect of the seed treatment with hot water to reduce choosen pathogens of onion neck rot Botrytis aclada and mildew onion Peronospora destructor.
Seed were sown to bowls with sand and destilled water. Bowls were place in growth chambers. For experiments with varietal resistance were used cultivar onion: Alice, Amfora F1, Avalon, Bolero F1, Grenada, Karmen, Tosca, Triumf F1 and Všetana. For experiments with hot watre treatment were used cultivar onion: Alice, Amfora F1, Unico F1 and Tandem. Growth chambre had ideal climate by method firm Moravoseed s. r. o. and seed germination was evaluented by method ISTA International Seed Testing Association. Experiments were evalueter by modified method by Pawelec et al. (2006).
The results demonstrated the exists between coultivar differences the resistence onion to selected pathogens. The most resistence cultivar onion were Bolero F1, Karmen, Všetana and Triumf F1 againts the pathogens onion neck rot Botrytis aclada and cultivar onion Alice, Avalon, Bolero F1 and Tosca againts the pathogens mildew onion Peronospora destructor.
The result demonstrated the effect of seed treatment with hot water to select pathogens hadn´t signification efect. Hot water treatment about 50 °C for 20 minuts for seeds onion can´t reduce infect onion neck rot Botrytis aclada and infect mildew onion Peronospora destructor.
For cultivar onion Amfora F1 was observed treatment effect, but results were inconclusive.
Growing varieties with better resistence to the phytopathogenic fungy, could be after verifying higher resistence in multi-experiment, important preventive tool for regulating presence of such diseases when growing onions.
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Analysis of the volume differences on primary registration of raw timber by production sites and measurement principle
Syrovátková, Hana ; Natov, Pavel (advisor) ; Dvořák, Jiří (referee)
The main aim of this thesis was to analyze the differences in the volume of first intake of raw timber, according to production sites and measurement principle. There were compared the volumes of primary documents of income and evidence produced timber called summary for growth - assortments and volumes of prin-ted output, based on a production-registration software harvester. In the data pro-cessing was discovered major factor in emergence of differences, for which had to be
revised methodology for data evaluation. Due to production indiscipline of the forwarders operator was not possible to assess the volume differences according to the Forest stand groups, but had to be chosen method of data assessment ac-cording to production units. Another factor contributing to the emergence of vo-lume
differences was harvester operator. The operator didn´t carry out regular kalibrati-on of harvester measuring system and during entering into production-registration
software showed substantial insubordination. In operation, authorities also failed production control of all participants of comprehensive contract. It was especially control of technological procedures. All measured values showed significant
differences in the volume. Condition of LCR, claiming differences +- 2% and it
meets only 11% of them. There was evaluated the total differences, followed by trees and various assortments. The resulting differences could influence conversi-on coefficient, which was same for all of the assortments of coniferous trees, which certainly doesn´t reflect their quality.
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e-Education
Plzák, Michal ; Jarolímek, Jan (advisor) ; Šmejkalová, Martina (referee)
Bachelor thesis is to describe a modern way of education and trends, which improve student's learning process. This modern way is called e-learning. In the first part of this thesis are described actual trends of this learning modern way, their advantages, disadvantages and if they are able to effectively hand new informations over to student. The following are described participants of these e-learning methods and what function do they have. In the second part this thesis describes Moodle system and information system of Masaryk's university (IS MU) and they are compared between each other. Results are based on those two systems' criterions. At the end of this thesis we can see comparisment between system Moodle and Cloud computing and on the basis of this comparisment can student choose advantages of those systems and then use them for his studying.
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Effect of Exchange Rate Hedging on the Performance of Collective Investment Fund
Pfeiferová, Daniela ; Valder, Antonín (advisor) ; Jiří, Jiří (referee)
Collective investment is among the fastest growing areas of investment in financial markets. Its importance within each economy is influenced by the level of development of the capital market. The beginnings of collective investment in the Czech Republic are associated with the coupon privatization in the 90s of the last century. The basic advantages of this method of investing can include risk diversification, professional portfolio management, liquidity of the investment, regulation and tax benefits. The theoretical part describes the historical development of this business in the financial market. The systematization of collective investment was proposed according to the subject of investing, the method of returns distribution to investors, the terms of investment strategy, the investor's investment profile and according to the existing legislation. Transparent classification schemes were created for particular perspectives. The analytical part of the thesis analyzes the processes used to measure the performance of mutual funds, characterization of the risks associated with collective investment and the possible ways to hedge the foreign currency exchange rate risk. The outputs of the thesis respond to two hypotheses: H1: The monthly cost to hedge the foreign exchange risk affects the monthly performance of the mutual fund on the basis of the correlation in time series. H2: Is the information on the costs of exchange rate hedging required for quality decisionmaking for a small investor (consumer).
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Factors affecting the properties of glued joints for glues used in the wood industry
Boška, Pavel ; Böhm, Martin (advisor)
Dissertation focuses on the influence of selected factors on the properties of the bond glued by acetate polyvinyl adhesives. Factors such temperature and moisture content of the environment, the pressing pressure and cyclic stress. Despite the same type of adhesive, the properties may vary for different producers of adhesives and according to which the product is not intended. Influence will be compared to the test samples of dried beech timber with regard to shear bond strength. They will be compared properties of adhesives from different manufacturers and different destination. Test samples and test progress carried out in accordance with current standards, or largely based on. This research should help users streamline the process of adhesive bonding and reduce the production costs of the bond.
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Plasmodiophora brassicae on winter rape
Řičařová, Veronika ; Ryšánek, Pavel (advisor) ; Jaroslav, Jaroslav (referee)
Winter oilseed rape (Brassica napus) is an important crop in the Czech Republic. Clubroot disease caused by the pathogen Plasmodiophora brassicae Wor. is a serious and still-growing problem for oilseed rape growers. Research on P. brassicae in the Czech Republic is therefore important for the development of effective strategies to manage clubroot under Czech environmental conditions.
One of the aims of this study was monitoring of this pathogen. The disease was previously widespread in commercial vegetable production and in hobby gardens. Since 2010, oilseed rape clubroot started to spread across the whole country, whereas it had previously only been observed in the northeast. Clubroot occurrence was monitored for five years by the Union of Oilseed Growers and Processors on the basis of disease symptoms present on oilseed rape fields. The presence of P. brassicae and clubroot symptoms were reported in all regions of the Czech Republic, except the Ústecký Region, and in 31 out of 76 districts. At present, at least 130 fields are known to be infested by the pathogen, but this number is very likely underestimated. Some soil samples were also tested by conventional PCR (polymerase chain reaction) to evaluate the possibility of their usage. All 14 suspected samples tested positive by PCR.
The next aim was to evaluate the pathotype composition of P. brassicae populations from the Czech Republic, according to the three evaluation systems, and to determine soil inoculum loads for representative fields via traditional end-point PCR as well as quantitative PCR analysis. There were considerable differences between the populations of P. brassicae, and the number of pathotypes varied depending on the evaluation system and the threshold used to distinguish susceptible vs. resistant plant reactions. This is the first study comparing the effect of different thresholds. Using an index of disease (ID) of 25 % to distinguish susceptible vs. resistants reactions, there was a total of five pathotypes identified based on the differentials of Williams, five with the system of Somé et al., and 10 with the European Clubroot Differential (ECD) set. However, based on a threshold of 50%, there were five pathotypes according to the evaluation system by Williams, four based on the differentials of Somé et al. and 8 with the ECD set. Changing of the thresholds led to the reclassification of some pathotypes. Pathotypes 7 by Williams was the most frequent in both thresholds. High amounts of pathogen DNA were found in many of the field soils analysed by quantitative PCR.
Experiments with P. brassicae-resistant cultivars of winter oilseed rape were conducted in an infested field and greenhouse. In the greenhouse, six resistant cultivars were grown in infested soil collected from various fields in the Czech Republic and assessed for index of disease (ID %). The best results bring cultivar Mentor (2+- 0.7 %) closely followed by cultivar SY Alister (5+-1.1 %), the highest ID had cultivar CHW 241 (30+-3.8%). In the field experiment, seven resistant cultivars were grown, and disease development was monitored monthly. The lowest index of disease brought cultivar Andromeda (3+- 0.8 %) and PT 235 (4+-1.5 %), the highest ID has cultivar CWH 241(46 +- 6.5 %) in the first season and in the second season any cultivar achieved 25 % ID. Yields were measured at the end of the cropping season. The highest yield was achieved by cultivar SY Alister (6.1 t/ha) in the first season and cultivar PT 242 (5.03 t/ha) in the second season. The inoculum level was measured across the field by (qPCR), and a map of the infestation was created. The highest spore concentration was found on the field entrance. Collectively, the information obtained on the effectiveness of host resistance and pathogenic diversity of P. brassicae populations from the Czech Republic may help to more effectively manage clubroot in this country.
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Proposal of Procedures for the Transformation of Accounting Data to the Tax Base in Accordance with the CCCTB
Kuchařová, Ivana ; Valder, Antonín (advisor) ; Jan, Jan (referee)
Globalisation as well as on-going integration make the authorities accelerate their harmonisation and approximation efforts not only in the field of accounting and book-keeping -- to secure harmonised interpreting of books -- but also in respect of international business entities' corporate tax. My dissertation describes the efforts of the European Commission towards full harmonisation of the process of determining the corporate tax base in respect of business entities formed as supranational groups of businesses registered in various EU member states or in combination of members from the EU and the third countries. The pending harmonisation should prevent the said entities from aggressive tax "optimisation" in the course of which they transfer their tax base to countries with the lowest income tax and abuse gaps and incomprehensiveness of tax regulation in individual EU member states. Such practice may, in some cases, result in double non-taxation thus further reducing the income of EU member states' already suffering public budgets. The EU has recognized the need to implement measures to stop this practice and will take action. One of the measures that should lead to an improvement in tax collection is the fastest introduction of a common consolidated tax base for corporate income (Common Consolidated Corporate Tax Base). The genesis, structure and characterization of CCCTB has become a crucial part of the theoretical background research. Other issues that arise in connection with the introduction of the common consolidated tax base and which are addressed in this work are as follows - what similarities and differences are there between the European and national rules on accounting and taxes, which procedures will be used for a transformation of the initial accounting data presented in accordance with the national legislation to the European tax base and what impact will have these transformation processes on the final amount of the tax base.
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Consolidated financial statements
Špínová, Kateřina ; Seidl, Ladislav (advisor) ; Zdena, Zdena (referee)
This Bachelor Thesis deals with the topic of consolidated financial statement. In the introduction to the theoretical part I explain the terminology concerning accounting in general. It covers what accounting actually is, which laws and standards regulate it, who is obliged to keep the accounts, and it explains terms like financial statement and its components, inventory taking, and other topics.
The second section of the theoretical part presents the notion of the consolidated financial statement, and also introduces the concept of the consolidated accounting entity. I describe the rules for compiling consolidated financial statements according to the Czech legal norms as well as International Financial Reporting Standards. Some of the International Financial Reporting Standards which relate to the consolidated financial statements are described in more detail and compared in some respects with Czech legal norms. Subsequently, I characterize the methods of consolidation, consolidation rules,
and the content definition of consolidated financial statement items.
The practical part performs the calculation of consolidated financial statements on a model example, using the full method of consolidation.
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