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Lease agreement in Czech, Slovak and Austrian Law
Limburská, Martina ; Švarc, Zbyněk (advisor) ; Čihák, Jiří (referee)
The aim of this thesis is to provide complex information on the characteristics of leasing, its cathegorisation and accounting issues including the comparison of leasing relationships outside of the Czech Republic, namely in Austria and in Slovakia. The work is divided into nine chapters, first three of them deal with general concept of leasing -- its history, various types and particularly with the legal framework of leasing in the applicable Czech legislation. The subsequent chapters focus on the lease agreement itself from the moment it comes to existence including the principal requirements of the agreement through changes that may occur during the existence of the agreement to its termination. The eighth chapter is intended to acquaint the reader with accounting of the lease transaction under the international financial reporting standards IFRS and to compare these accounting transactions with processes contained in the Czech accounting legislation. The last part of the work is based mainly on materials provided by IKB Leasing ČR s.r.o. and focuses on differences in the regulation of leasing relationship in Slovakia and Austria.
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Influence of health care expenditures volume on public health
Dvořák, Michal ; Lešetický, Ondřej (advisor) ; Střítecký, Rudolf (referee)
Abstrakt: Zdravotní stav populace a výdaje na něj vynaložené v současnosti jsou, a v budoucnosti bezesporu budou, jedněmi z nejostřeji sledovaných ukazatelů v lidském společenství. Těžištěm výzkumu této práce je porovnat výši výdajů plynoucích do zdravotní péče a zdravotní stav populace vybraného vzorku zemí. Analýza statistických dat odkryje, zda objem výdajů vede k lepšímu zdravotnímu stavu či nikoliv. Výzkum se opírá o veřejně přístupná, retrospektivní, statistická data referenčních států, jejichž porovnáním získám informace nutné k vyvození závěrů. Výsledek práce může dokázat, zda vyšší výdaje vedou k lepšímu zdravotnímu stavu populace či nikoliv a zda existuje výdajové optimum, nad které jsou výdaje čím dál méně efektivní. Analytická část obsahuje ekonomická a medicínská data vybraného vzorku dvanácti států, rozděleného na tři skupiny dle stupně rozvinutosti. V syntetické kapitole porovnám získaná data a vyvodím závěry položených hypotéz. Dále nastíním důvody akcelerující úrovně výdajů na zdravotní péči v USA a porovnám řadu ekonomických i medicínských ukazatelů s průměry zemí OECD. V závěru práce shrnu zjištěné výsledky a pokusím se nastínit optimální výši výdajů vzhledem k úrovni zdravotního stavu populace.
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Finite volume method development for solution of 2D viscous fluid flow
Zúňiga, G. ; Maršík, František ; Kozel, Karel
A two-dimensional Finite Volume Method for solving the stationary incompressible non-dimensionalized Navier-Stokes equations is developed and employed to investigate the velocity and pressure fields in a non-orthogonal grid configuration. The method is tested on NACA0012 and Double Arc Airfoils. Numerical results are compared with the experiments of IT CAS for velocity and law Reynolds number (Re = 400) to the agreement rather good.
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Funding and accounting of citizen association - ARPIDA, Center for Rehabilitation of Persons with Disabilities
Drdáková, Kristýna ; Takáčová, Hana (advisor)
Bachelor thesis is focused on funding and accounting of citizen associations in the specific conditions of the citizen association ARPIDA, Center for Rehabilitation of Persons with Disabilities. The first chapter describes the specifics of non-profit organizations, their funding and accounting according to laws of the Czech Republic. Another part of the thesis describes citizen associations in detail. As their characteristics, how they can obtain funding for their activities and possibilities how they use accounting. The final section contains an analysis of the funding and accounting of existing citizen association ARPIDA since 2006 till 2008.
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Hemo elimination method in the treatment of sepsis and early multi-organ dysfunction
Sýkora, Roman ; Matějovič, Martin (advisor) ; Chytra, Ivan (referee) ; Maňák, Jan (referee) ; Šrámek, Vladimír (referee)
The most common cause of death in patients with sepsis/septic shock is deterioration of the function of multiple organs, termed multiple organ dysfunction syndrome. Although our understanding of mechanisms involved in the pathophysiology of sepsis-induced tissue damage has improved substantially, therapy of these syndromes still remains largely supportive. The hallmark of sepsis is an overwhelming systemic production of both pro- and anti-inflammatory mediators leading to generalized endothelial and epithelial damage, microcirculatory-mitochondrial distress, altered endocrine and coagulation homeostasis and cellular immune hyporesponsiveness. Therefore, the hypothesis that modulation of this excessive immunological and biological response to infection might improve patient outcome appears reasonable. Hemoelimination techniques represent biologically plausible way to provide non-specific removal of soluble pro- and anti-inflammatory mediators, although the concept of blood purification in sepsis remains a matter of considerable debate. The aim of this thesis was to elucidate effects of 1) high volume hemofiltration (HVHF) and 2) coupled plasma filtration adsorption (CPFA) in a long-term, hyperdynamic porcine septic shock model, which fulfils the criteria for human sepsis. We hypothesized that both HVHF and...
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Radio in the Netherlands
Mračková, Jana ; Maršík, Josef (advisor) ; Moravec, Václav (referee)
The purpose of this thesis (Radio in the Netherlands) was to compare the radio broadcasting systems in the Czech Republic and in the Netherlands, specifically in the relation to broadcasting for specific groups of population. Radio in the Netherlands is divided into four chapters. Chapter I presents the history of broadcasting in the Netherlands. The Dutch and the Czech radio broadcasting have a different history and structure, which reflects in the public broadcasting for specific groups as well as for the majority. The Dutch publicservice radio started with broadcasting for several divided groups of the society due to the splitting of the Dutch society into separate groups in the zo" century. Publieke Omroep of the 21SI century attempts to integrate the society better through integration of all groups of the Dutch society within its broadcasting (programs forMoslems as well as Hindus and Catholics, news in Arabic and Turkish) as well as trough universal programs of the organization NOS. Publieke Omroep states as its main goal to represent all parts of the society. This issue is also thoroughly described in the media laws. Targeting specific groups of population - however with varying success with the listeners - is possible thanks to the system of funding of the Public Broadcaster, the strong position of...
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Komparace úvěru a leasingu v ČR
Vašíčková, Pavla ; Mejzlík, Ladislav (advisor)
Tato bakalářská práce se zabývá srovnáním financování koupě zejména hmotného majetku pomocí úvěru a leasingu. V první řadě je zaměřena na zachycení obou forem financování v účetnictví podniku. Zahrnuje úvěr i leasing z hlediska daní zavedených v České republice. Vzhledem ke změnám v daňovém systému, které jsou platné od 1.1.2008 se dívá na situaci před přijetím daňové reformy a po jejím zavedení. Upozorňuje na rizika spojená s úvěrem a leasingem. Celá práce je provázena konkrétním příkladem osobního automobilu.
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The introduction of digital morphology in laboratory hematology
STRUSKOVÁ, Martina
The aim of my bachelor´s work is to compare the results of the diferential divide of leukocyte achieved in a trial run by a classical microscope and by a digital morphological system from the company CellaVision AB (Lund, Švédsko) Cella Vision DM96?. I concentrated on checking the correctness and accuracy of the measurement and I compared the work, time and financial demands. The methodical part of my work was done in the hematological laboratory in the hospital České Budějovice plc., where I work. The data file was formed of 50 samples, whose blood picture including the diferential divide of leukocyte was analysed at hematological analyzer Coulter LH 755. The samples were evaluated according to the rules stated in SOP of the laboratory and according to as it is called warning reports of the analyzer informing about the suspicion of occurrence of immature or atypical forms of cellular populations, which were marked as necessary for microscopic checking. After making and colouring the blood smear these samples were microscopic evaluated by a classical microscope and at the same time they were, in a trial run, analyzed by a digital microscope Cella Vision DM96. The results of the measurement are placed in corresponding diagrams showing the relations of correctness and correlation of cellular populations. The source of original data is to be found in the enclosure. The correlation of single population of leukocyte preclassified by a digital microscope in relation to conventional microscopy are for neutrofils 0,91, for lymphocytes 0,96, monocytes 0,89, bands 0,78. I don´t mention the figures for eosinofiles and basofiles, because they are of low informative value due to low cellular representation in the smears. The theory about results achieved by the digital system Cella Vision DM96? being unsatisfactory was proved, mainly because of neutrofiles. The leukocyte correlation after manual correction is for neutrofiles 0,97, lymfocyte 0,98, monocytes 0,94, bands 0,96. In this case the theory about results after manual preclassification being comparable to classical microscopy is true. The total average time of evaluation by the digital morphology is 9´55´´ where the time of stating by analyzer took on average 2´30´´ and the operation time of manual correction was on average 6´55´´. The measured average time of classical microscopy was 5´10´´.The time demands of the diferential divide of leukocyte analysis done by a microscope Cella Vision DM96? is bigger than by classical microscopy, which emerges from the resulting values. A very important aspect which influences the results of preclassification is the quality of smears and colouring. The observed samples were done manually. After finishing the study I had the oportunity to work with samples done mecanically. With samples prepared this way is the time demands much lower. For the group ofleukopenic samples (0,1 ? 3,9 x 109G/l) the manual preclassification of the diferential divide of leukocyte done mechanically by a digital machine from the point of view of time more favourable than the reclassification done by classical microscope. Time savings of these samples is nearly 50%. The financial demands are based on the time or rather the cost of operation time for people doing the manual reclassification of the digitally evaluated sample. The operating costs are higher at the time difference between classical and digital microscopy. If we take account of the machine price, the finantial demands increase multiply. Although there are some significant aspects the digital morphology is implemented for. For example results archiving and their reverse control including all cell exposures, possibility for so called teleconsultation, saving the exposures in electronic medical records. The digital system is also a significant help for emploees and trainees education.
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The Difference Between Motor Stereotype of Gait and Motor Stereotype of Lower Limbs in Cycling
Dušková, Jitka ; Kračmar, Bronislav (advisor) ; Hadraba, Ivan (referee)
2 Název práce: Rozdíl pohybového stereotypu chůze a pohybového stereotypu dolních končetin při jízdě na kole The difference between motor stereotype of gait and motor stereotype of lower limbs during pedaling Cíle práce : porovnat kineziologické obsahy pohybových stereotypů chůze a různých režimů cyklistického kroku Metoda : EMG měření, sledování a popis změn svalové aktivity v závislosti na výchozí poloze posedu na kole, intraindividuální sledování svalové aktivity při běžné chůzi a chůzi do schodů Výsledky : byla nalezena míra příbuznosti jednotlivých forem cyklistického kroku s pohybovým programem lidské bipedální chůze a byly formulovány možné vlivy na pohybovou soustavu. Lidské chůzi se blíží tzv.pístové neboli axiální šlapání. Klíčová slova : technika šlapání, kineziologie, sportovní pohyb, elektromyografie, atituda, bipedální lokomoce
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