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	Variabilní sedací prvek do veřejného prostoru Vašut, Jan A description of this thesis can be presented as the design of variable seating elements in two dimensional versions. Each element is intended for short-term seating in public interiors. The first section of the thesis is focused on the research and theory related to the design of seating furniture, while the second section examines the practical elements which make up the creation of a design from initial idea, sketches, and visualization, on to material selection and the final design. Detailed record
	Variabilní sedací nábytek pro obývací pokoje Pospíšilová, Lenka The first part of this dissertation assesses the current state of upholstered seating furniture in the living rooms and points out its alternatives in the form of variable seating systems. It also considers ergonomic, safety and hygienic requirements for upholstered seating and introduces materials used in production. The conclusion of the first part is devoted to finding an inspiration in the creative process and conducting research. The second part analyses findings gained from both the theory and practical research. Based on these findings, first sketches are made. Then is selected the best option, that is in progress. Subsequently there are created the final visualizations and construction solution. Detailed record
	The cost division into variable and fixed costs and application of this division in control of income Popelka, Martin ; Wagner, Jaroslav (advisor) ; Šimeček, Ladislav (referee) The Bachelor `s Work depicts the cost division into variable and fixed costs and application of this division in control of income. The first part of the Work is theoretical and characterizes variable and fixed costs and it shows the reason, why this division is so important. The theoretical part describes the application of the division in setting break-even point and possible problems with its determining in practise. The last part of the theoretical part is given to the structure of costs in income statement. The practical part depicts the division od fixed and variable costs and their use in the concrete enterprise namely glass factory. First of all productional process is presented, then the structure of management income statement follows and after that setting of break-even point in the appropriate enterprise is shown. Concrete recommendations are said to the above mentioned enterprise at the end of the practical part. Detailed record

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