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Somatic embryogenesis of conifers: metabolism and roles of RFOs
Skala, Ondřej
Raffinose series oligosaccharides (RFOs= α-1,6-galaktosyln-sach; 1 ≤ n < c. 7) represent a prominent part of soluble saccharide content in mature conifer seeds. RFOs are considered to act as the multifunctional components in plants, but their precise functions in specific physiological processes remain contentious. The present study focuses on the metabolism and role of RFOs in somatic embryogenesis in two conifer species- Picea abies and hybrid fir (Abies alba x numidica). Three basic approaches were set for achieving spruce somatic embryos (SE) with diverse levels of RFOs: a) culture cultivation with exogenous RFOs, b) culture cultivation with precursors of RFOs synthesis and the last 3) culture exposition to variegated postmaturation treatments inducing RFOs synthesis (desiccation/cold stress). Parallel combinations of stresses led to the highest RFOs levels in SE. These findings associate the RFOs levels in spruce SE with protective function within desiccation state. The final levels of RFOs in the spruce SE were also regulated by endogenous levels of myo-inositol. RFOs were rapidly degraded by SE within early phases of germination independently of the initial level of RFOs. No dramatic decrease in embryo germination was found in embryos with decreased RFOs degradation achieved by treatment...
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Lease according to IFRS and a comparison with czech accounting laws
Pernická, Martina ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of leases, the accounting and reporting treatment for the lessor and the lessee as well and also the convergence project of IFRS and US GAAP related to leases. The work is completed with the practical application of the introduced observation on a real lease contract under the czech regulation and under IFRS.
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Corporate Income Tax in Accounting
Šámalová, Marie ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to describe in detail the issue of accounting treatment for income tax of legal persons in accordance with current accounting and tax legislation. For a comprehensive understanding of the theory display the corporate accounting is appropriate to first deal with the two systems separately and only then proceed to define the operating results, respectively. tax base as one of the bridges connecting the two systems. Transformation operating results for the income tax base is outside the corporate accounting. Information provided by accounting systems are the most important basis for the determination of the tax at the entity. An integral part of this thesis is a detailed description of the accounting operations, which may be an entity in relation to tax corporate income to meet during the accounting, respectively. period. For clarity, the final part includes practical examples of application of the tax accounting theory.
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Water Framework Directive implementation in the Czech Republic - the purposes and impacts
Lechnerová, Galina ; Slavíková, Lenka (advisor) ; Hadrabová, Alena (referee)
This work focuses on the question of water as a public good and presents three significant approaches of environmental good treatment (considering water). Those are the environmental policy of a state, market approach and decentralized resource regimes. After that it focuses on the water policy in the Czech Republic and on the temporary Water Framework Directive implementation process. It compares the intended impacts with real effects of the implementation of directive. The comparison is made in three institutional areas -- competent authority, public participation and price policy in management of water. On behalf of the confrontation of institutional changes of these areas, it makes conclusions about real impacts of the Water Framework Directive implementation in the Czech Republic.
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Substitution programs during execution of confinement
Talířová, Michaela ; Bajcura, Lubomír (referee) ; Mottlová, Jana (advisor)
ANNOTATION: Diploma thesis focuses on the issue of substitution programs serving his sentence of imprisonment provided to drug users. Seeks to bring the situation of drug users in Imprisonment. The main aim of the thesis is to characterize the substitution programs in terms of general information, in terms of their development and law, particularly in terms of providers and users themselves. Seeks to obtain information from providers of substitution treatment in prison and trying to benefit from data that would be representative of the quality of treatment. Accomplishing its goals, the thesis attempts to contribute to the problem of substitution programs, the target group of drug users in the exercise of custodial sentences. KEY WORDS: substitution treatment - punishment of imprisonment - drug users
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Preparation of education of a (lady) client before beginning of stimulation at the assisted reproduction programme
Mlatečková, Lucie ; Vachková, Eva (advisor) ; Kutnohorská, Jana (referee) ; Plecitá, Zdeňka (referee)
The paper deals with education of women who are suffering from infertility. In the paper there is acctented first - rate and right education before beginning of stimulation at the assisted reproduction programme. In the theoretical part there is global information about infertility, its causes, diagnostics and treatment. The theory of nursing education is included. In the practical part there is research which explores the quallity of education made by nursing staff. The other goal was to explore the level of knowledges of educated patients/clients and their partners. Searched group is composed of patients/clients who attend the Centre of assisted reproduction which is included in PPCHC s.r.o., Sanus Hradec Králové. The outcome of this research is that there is a need of establishing standardisated education. This education would offer completed information about infertility treatment and it would help to improve the quallity of nursing care.
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Bisphosphonates in the Treatment of Osteoporosis
Blažková, Šárka ; Vlček, Jiří (advisor) ; Hála, Tomáš (referee)
ZÁVĚR V této práci jsme se pokusili zpracovat problematiku používání alendronátu a risedronátu při léčbě postmenopauzální osteopenie a osteoporózy u pacientek poradenských pracovišť - osteocenter a u pacientek ambulantních lékařů - revmatologů a ortopedů. Z našich výsledků jsme vyvodili následující závěry: Při používání risedronátu, v běžné praxi ve výše uvedených zařízeních, je míra výskytu gastrointestinálních subjektivně vnímaných nežádoucích jevů (GIT sNJ) nižší než u alendronátu. Výskyt sNJ snižuje compliance pacientek k užívání léčiva, ale není hlavním důvodem noncompliance. Některé z pacientek, které přeruší léčbu kvůli výskytu sNJ, tolerují terapii jiným léčivým přípravkem, který obsahuje stejnou nebo odlišnou léčivou látku ze skupiny bisfosfonátů. Je třeba motivovat pacientky k dodržování doporučení k užívání bisfosfonátů (zejména starší pacientky) a pravidelnému užívání léčiva, compliance nedosahuje optimálních hodnot.
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Rheology of the Knee Joint before and after the Surgical Treatment of the Rupture of the Anterior Cruciate Ligament
Strážnická, Lucie ; Jelen, Karel (advisor) ; Tlapáková, Eva (referee)
Název: Reologie kolenn~ho kloubu před a po chirurgickém řešení ruptury přednfuo zkříženého vazu Název v anglickém jazyce: Rheology of the Knee Joint before and after the Surgical Treatment of the Rupture of the Anterior Cruciate Ligament Cíl práce: Shrnout a analyzovat problematiku kolenního kloubu a získané poznatky využít při detekci změn reologických vlastností kolene po ruptuře předního zkříženého vazu před operací a v průběhu rekonvalescence. Srovnáill se zdravou končetinou a hodnocení změn průběhů hysterezních křivek v průběhu rekonvalescence. Navržení hodnot~cích parametrů pro popis stavu kolenního kloubu a jeho vývoje v průběhu rekonvalescence. Metoda: Bylo použito několik dostupných literárních zdrojů, ze kterých byly čerpány informace pro získání teoretického přehledu o problematice kolenního kloubu. Zároveň probíhala experimentální studie, která potvrdila či vyvrátila předem dané hypotézy. Výsledky: Výsledky poukazují na možnost detekce změn reologických vlastností kolenrubo kloubu po ruptuře předního zkříženého vazu. Bylo navrženo několik parametrů pro hodnocení vlastního experimentu, obecně lze ale říci, že bude ještě potřeba mnoha dalších studií, než bude zcela zřejmý výklad těchto parametrů a bude možné tyto parametry považovat za hodnotící standard. Dále je důležitá skutečnost...
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SENIORS´DRINKABLE REGIME CONSIDERIN the PRODUCT ASSORTMENT and PARTICULAR SEASON
SVOBODOVÁ, Michala
This diploma work is aimed at the basic information about the importance of the drinkable regime especially at elderly people and at the topic of the drinkable regime at seniors in collective facilities in general. The theoretical part contents information about the process of human organism ageing and about the importance of the drinkable regime in senior age. It solves health consequences while the drinkable regime is not being kept sufficiently and it specifies the drinkable regime in senior age during hot and colder periods of the year. In particular chapters there are specified different kinds of water, their elements, particular parts of beverages and their pertinence for the senior population. The practical part analyses the results of the research that was performed by means of anonymous questionnaires in the facilities for seniors and in hospitals for patients under long-term treatment. These questionnaires are aimed at the frequency, amount and the assortment of the consumed beverages in particular periods of the year and it should reveal if the seniors are well informed about the drinkable regime in connection with their health condition. The research has proved that seniors are sufficiently informed about the principles of the drinkable regime but they are often limited by the financial situation or by the level of their self-support.
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Case Study of physiotherapy treatment of a Patient with Total Shoulder Arthroplasty
Hanajová, Kateřina ; Neuwirthová, Svatava (advisor) ; Maroušková, Anna (referee)
Title: Case Study of Physiotherapy Treatment of a Patient with Total Shoulder Arthroplasty Aim: The aim of this work is to characterize the problem of the total shoulder arthroplasty specially reverse type and to focus the physiotherapy procedure for the patients with this diagnosis. The work contains the detailed case report of the patient with reverse total shoulder arhtroplasty. Methods: The theorical part is made into the literary research. The special part contains the case study of the patient with reverse total shoulder arthroplasty and it proceeds from the practical work with this patient during the continuous practice in the clinic of rehabilitation Malvazinky, Medditera s.r.o. The entrance and the output of kineziological examination, short-term and long-term plan of the therapy, the method of the course of each therapy are included in this dissertation. Key words: physiotherapy, case study, total shoulder arthroplasty, reverse total shoulder arthroplasty
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