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Interregional redistribution in the Czech Republic
KOLÁŘÍKOVÁ, Veronika
The diploma thesis deals with the interregional redistribution in the Czech Republic. The aim is to describe and evaluate the tools and the extent of the interregional redistribution in the Czech Republic. The data from the websites of the Czech Statistical Office and Monitor of the Ministry of Finance of the Czech Republic are used for this purpose, which are evaluated at the NUTS 3 level, and include data for the relevant regional authority and municipality within the region in the period 2003-2019. Mainly the development of the fiscal capacity of the regions over time is evaluated. Subsequently, the shared taxes are given in millions of CZK for individual regions, including municipalities, and are compared with the fiscal capacity of the region. Furthermore, the shared taxes are recalculated per capita and expressed as the percentage of the average and, together with the regional GDP per capita as the percentage of the average, displayed in a graph. Similarly, the transfer revenues are examined. Finally, the shared taxes and the transfer revenues for individual regions, including municipalities, are added up together and presented in millions of CZK and per capita, and compared with the fiscal capacity of the region. The work does not deal with the fiscal needs of individual territorial self-governing units. It was confirmed that the shared taxes and the transfer revenues are tools for fiscal redistribution in the Czech Republic. The extent of the interregional fiscal redistribution has changed over time.
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Plant adaptation to climate change
Koláříková, Veronika ; Münzbergová, Zuzana (advisor) ; Sklenář, Petr (referee)
Climate change represents important selective force for plants. They have to deal with this change otherwise they are facing the risk of extinction. Understanding the mechanism which plants use to avoid the risk is essential for effective conservation of biodiversity. The climate change can exceed the tolerance of plants to abiotic factors. The plants can react to the changes by migration, phenotypic plasticity, evolutionary adaption or by a combination of these strategies. Phenotypic plasticity and evolutionary adaption are manifested by a change of physiology, morphology and/or phenology of plants. This work summarizes the findings of these ecological and evolutionary strategies and also presents methods used for studying species response to climate change. Powered by TCPDF (www.tcpdf.org)
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Processing of Final Accounts in a Business Corporation
KOLÁŘÍKOVÁ, Veronika
The bachelor thesis focuses on the analysis of accounting information at the end of the accounting period and on the composition of financial statements of an enterprise that did not wish to be named. The aim is to evaluate the financial position of the entity based on the financial statements. The first part describes the individual parts of closing entries and the financial statements. In the second part, the closing accounting operations from the company data are recorded, the accounting period is closed and the financial statements are processed. Financial statements consist of a balance sheet and a profit and loss account. The work does not deal with the notes to the financial statements. Information from financial statements is used to evaluate the entity's financial position. Evaluation is done by horizontal and vertical analysis and ratios. The analysis shows that the debt of the company is higher and is still slowly growing, therefore its reduction was recommended.
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Role of phenotypic plasticity, genetic and epigenetic differentiation in ecophysiological traits of Festuca rubra L. in response to climate change
Koláříková, Veronika ; Münzbergová, Zuzana (advisor) ; Schnablová, Renata (referee)
Understanding the ability of species to respond to climate change is essential for prediction of their future distribution. When migration is not adequate, reaction via phenotypic plasticity and/or genetic/epigenetic adaptation is necessary. The main aim of this study is to determine mechanisms of response to climate change in dominant grass species Festuca rubra. The study used reciprocal transplant experiment with growth chambers simulating different climatic conditions. Original localities in western Norway represent factorially crossed gradients of temperatures and precipitations, thus it was possible to study the effect of temperature and moisture separately as well as combined. In first part of the experiment, plastic responses were separated from genetic differentiation. To do this, plants with different genotypes from original localities were transplanted to growth chambers set to simulating temperature and moisture course in the four extreme localities (wettest and driest combined with warmest and coldest). After five months, ecophysiological photosynthetic-related traits were measured. These traits are important for species ability to adapt and maintain high fitness and thus they are essential for plants function. Specifically, it was net photosynthetic rate (PN), fluorescence of...
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Plant adaptation to climate change
Koláříková, Veronika ; Münzbergová, Zuzana (advisor) ; Sklenář, Petr (referee)
Climate change represents important selective force for plants. They have to deal with this change otherwise they are facing the risk of extinction. Understanding the mechanism which plants use to avoid the risk is essential for effective conservation of biodiversity. The climate change can exceed the tolerance of plants to abiotic factors. The plants can react to the changes by migration, phenotypic plasticity, evolutionary adaption or by a combination of these strategies. Phenotypic plasticity and evolutionary adaption are manifested by a change of physiology, morphology and/or phenology of plants. This work summarizes the findings of these ecological and evolutionary strategies and also presents methods used for studying species response to climate change. Powered by TCPDF (www.tcpdf.org)
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