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Depreciation and decrease in the value of assets according to CUS and IFRS
Brothánek, Jan ; Ašenbrenerová, Petra (advisor) ; Valášková, Mariana (referee)
This bachelor thesis deals with permanent and transient decrease in the value of assets in accounting. The theoretical part firstly describes the initial evaluation of assets at the time of their acquisition, and later deals with the decrease in the value of assets with regard to the accounting principles of Czech (CUS) and international (IFRS) accounting standards. It also covers depreciation methods and provisioning for calculating the tax base and the related issue of the deferred tax. In the applicative part of the thesis, the methods mentioned in the theoretical part are demonstrated with several variants, compared to each other, and supplemented with commentary.
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Strengthening of quality of life in patients after total hip arthroplasty
Tůmová, Jaroslava ; Karpaš, Karel (advisor) ; Vaňásková, Eva (referee) ; Filková, Zuzana (referee)
This bachelor study treats the quality of life of patients after total hip cementless arthroplasty operated at the Department of Orthopedic Surgery, University Hospital in Hradec Králové, Czech republic. The focus of the study is an empirical research directed to pain and function of hip joint before and after operation, level of improvement of mobility and quality of life after the total hip arthroplasty. 63 patients were enrolled to this study (from 100 addressed). Patients gave an answer to 2 questionnaires. The first one was modified Harris questionnair detected pain and funcion of hip joint after the operation. The second one focused to quality of life and mobile aktivity after the operation.
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Healthy lifestyle of young population
Emingerová, Zuzana ; Polišenský, Miroslav (advisor) ; Světluše, Světluše (referee)
The thesis deals with the issue of healthy lifestyle in young population and is focused on the possibilities of healthy eating habits and sporting activities at particular elementary school. The thesis is divided into two parts, theoretical and practical. The theoretical part defines basic concepts related to healthy lifestyles: health, healthy lifestyle, physical activity, dietary habits and school meals. Following chapters are devoted to prevention programs of the World Health Organization, which support health in the school environment. The last chapter focuses on profit and non-profit organizations, and institutional analysis of Bronislaw Malinowski, which is then applied to the elementary school canteen. The research part of the thesis deals with observation and personal questioning at a primary school in Litvinov Hamr. The possibilities of eating and condition of the canteen in relevance with principles of healthy lifestyle were observed together with sporting activities in the school environment. In chapter Evaluation the drawbacks identified during the research are described and several recommendations and suggestions are presented.
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Antioxidant activity of herbal diuretics
Skálová, Miluše ; Spilková, Jiřina (advisor) ; Tůmová, Lenka (referee)
Mgr. Miluše Skálová The aim of this rigorous work was to specify content of flavonoids and to learn antioxidant activity of methanolic extractions of drugs, which are used as diuretics. The drugs, which were tested: Epilobii herba, Equiseti herba, Ononidis radix and the tea mixture Nephrosal. In order to test antioxidant activity it was used free radical 2, 2-difenyl-1-pikrylhydrazyl (DPPH). To compare the antioxidant activity, it was calculated value IC50, which clarificates the amount of extract, which is required for retrenchment of 50 % free radical DPPH. The lowest antioxidant activity was registrated in methanolic extracts of drug Ononidis radix from Ononis spinosa IC50=29,1049 mg/ml and in extracts of drug Ononidis radix from Ononis arvensis IC50=13,7670 mg/ml. Comparable antioxidant activities had methanolic extract of Equiseti herba IC50=3,5856 mg/ml and the tea mixture Nephrosal IC50=2,2856 mg/ml. The drug Epilobii herba has the highest values of antioxidant activity, IC50=0,3191 mg/ml. Next purpose of this work was to determine the content of flavonoids in these drugs. The lowest content was registrated in the extract of Ononidis radix (0,1657%). The highest content was registrated in the extract of Equiseti herba (0,8147%) and in the tea mixture Nephrosal (0,9308%). Epilobii herba had...
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Effect of galanthamine on acetylcholinesterase activity in selected parts of the rat brain.
Fabiánová, Stanislava ; Herink, Josef (advisor) ; Semecký, Vladimír (referee)
The aim of this work was to determine the effect of galanthamine (GAL) in selected brain parts and hypophysis of the rat. As a marker of GAL effect was chosen a determination of activity of AChE. For determination of AChE activity was used colorimetric method according to Ellman. The activity of AChE was measured in the frontal cortex, hippocampus, septum, basal ganglia and hypophysis. GAL significantly decreased the activity of AChE in the frontal cortex, hippocampus, septum and hypophysis in the highest dose used of 10 mg/kg. The results obtained demonstrated a selective anticholinesterase effect of GAL.
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A school for healthy and physically active lifestyle in pupils of elementary school in Kaplice\\
KŘIVOVÁ, Pavla
The thesis focuses on the differences in week-long physical activity in Year 9 pupils. The monitoring took place from 5th October 2011 to 12th October 2011 at Fantova Basic School in Kaplice. 31 pupils (17 boys and 14 girls) participated in this survey. The survey was carried out using pedometers Yamax Digi Walker SW-700 and accelerometers ActiTrainer. The pupils also filled in on-line questionnaires on website INDARES.COM (questionnaire about sports preferences, questionnaire IPAQ-long and questionnaire Motivation for physical activity). All the obtained data were processed in the Center for Kinanthropological Research in Olomouc and they were provided in the form of charts. The results showed that the girls were more physically active than the boys. The level of physical activity in girls was higher during school days. On the contrary, the level of physical activity in boys was higher on weekend days. The figures also showed higher level of physical activity during breaks than during lessons (except for PE lessons).
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The Influence of Dance Training on Mood and Feeling of People With Paraplegia
Kaplanová, Kateřina ; Fričová, Marie (advisor) ; Novotná, Viléma (referee)
Title: The influence of dance training on mood and feelings of people with paraplegia Objectives: The objective of this work was to detect using POMS questionnaire, whether the dance education has a positive effect on mood of people with paraplegia. Specifically, we focused on feelings such as depression, activity, anxiety and fatigue. Methods: The survey is a quantitative type using the POMS questionnaire (Profile of Mood State). Research has become a set of 40 people with paraplegia. 20 people were the control group and 20 persons were experimental group. Results: Dance education has significantly reduce the feeling of depression, anxiety, fatigue, and increase activity in patients with paraplegia. Dance in our case, show better results than any other sporting activity. Keywords: Dance education, paraplegia, mood, feelings, emotions, sports, music, adapted physical activities
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Measurement of movement creativity of pupils aged 10 - 12 years
Nosková, Věra ; Novotná, Viléma (advisor) ; Holá, Iveta (referee)
Title: Measurement of movement creativity of pupils aged 10 - 12 years Objectives: The aim of the work was to verify the impact of extra-curricular movement activities on movement creativity of the pupils 10 - 12 old. By means of survey questionnaire we will acquire the information how many responders pursue movement activities and what kind of these activities. For the purpose of this work the basic schools in Prague and Mladá Boleslav will be addressed, research will be done with the pupils of 4th - 6th class. P.E. teachers with the pupils will fill in anonymous personal questionnaires with the chosen group and consequently a standardized Iowa-Brace test of docility and non-standardized test of movement creativity will be done with them. Method: The results will be acquired by the methods of qualitative and quantitative research. Non- standardized questionnaire, standardized Iowa-Brace test and non-standardized test of movement creativity will be used. The results will be worked out by Microsoft Excel computer program. Results: The found out results proved that the responders who go in for gymnastic sports achieved the best assessments in the tested group. In the order of popularity the dancing activities and games take the leading positions, on the contrary we found a little interest in...
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CEA in breeds used for dog-assisted activities and therapies
Tipková, Zuzana ; Sedláková, Vladimíra (advisor) ; Fiala Šebková, Naděžda (referee)
Collie Eye Anomaly (CEA) is an inherited disease that primarily affects herding dog breeds such as Smooth and Rough Collie, Border Collie, Shetland Sheepdog and Australian Shepherd, as well as Nova Scotia Duck Tolling Retriever. All these breeds can be used for dog-assisted activities, some individuals are also suitable for dog-assisted therapies. In the literature I found general information about the history, symptoms, diagnosis, mode of inheritance, genetic testing of the predisposed breeds.
CEA was first described in the 50s of the 20th century. Manifestations of CEA vary widely and therefore it has not been known that a variety of symptoms is caused by one disease for a long time.
Choroidal hypoplasia is the characteristic sign, furthermore may be present: coloboma, tortuosity of the retinal blood vessels, intraocular hemorrhage and retinal detachment leading to blindness. CEA cannot be cured. It is recommended to perform an early diagnosis, which is possible from 6 to 8 weeks of age, because the defect can be covered by later pigmentation in older pups and ocular fundus of the dog then appears normal. At first dog breeders did not pay much attention to this anomaly, because it is a small percentage of individuals who become completely blind as a consequence of that disease. Carriers of CEA have no symptoms, but their offspring may inherit a severe form of CEA. We cannot exclude affected individuals from breeding program in the breeds with high prevalence of CEA since it would reduce genetic diversity.
It is an autosomal recessive disease caused by mutation in the NHEJ1 gene. After the causative mutation was found, a two-step PCR assay, which uses two primer pairs to quickly detect the mutation in chromosomes, was developed. The latest molecular methods for the diagnosis of CEA include simplified analysis of the deletion without DNA isolation and rapid genotyping technique based on SYBR Green real-time PCR. Genetic tests are available in many countries now and so breeders can control the health of their dogs.
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