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Leasing - srovnání úpravy platné v ČR s IFRS
Křížová, Veronika ; Mejzlík, Ladislav (advisor)
Ve své práci charakterizuji a porovnávám rozdíly mezi českou úpravou finančního leasingu s leasingem podle Mezinárodních účetních standardů. Po vymezení základních pojmů týkajících se leasingu jsem se zaměřila na srovnání obou úprav z teoretického i praktického hlediska. Srovnání uvádím u každé úpravy jak z pohledu pronajímatele, tak i z pohledu nájemce.
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Comparison of specific demographic and economic indicators in the Czech Republic and Sweden
Veselý, Václav ; Langhamrová, Jitka (advisor) ; Löster, Tomáš (referee)
Bachelor thesis describes differences and similarities in the demographic development between the Czech Republic and Sweden. The first part is focused on the systems of family policy in both countries. In the Czech Republic the main tool is the financial support for families with children. In Sweden the main aim is to provide mothers opportunities for both child care and their profession. In the next part it is written down the development of demographical indicators in the last 20 years. In the Czech Republic there is obvious the aging of population, while in Sweden the aging is not so strong. In the last 20 years the value of total fertility rate dropped at first, but later it rose again. In both countries women postpone childbearing into their higher ages. After standardization it's obvious that mortality in Sweden is much lower than in the Czech Republic. Life expectancy is rising in both countries. Both countries belong to the top of the world according to infant and neonatal mortality. Due to the decline in number of marriages after the year 1990 in the Czech Republic nowadays the marriage rate is at the similar level as in Sweden. Migration increase is quite variable, but both countries show permanently positive values. Both countries are compared according to the proportion of social protection expenditures on GDP or according to the total tax rate. In both indicators Sweden belongs to the countries with the highest level in Europe. At the end of the thesis the relationship between social policy and development of demographic indicators (especially birth rate) is shown. For the Czech Republic it's recommended to increase the number of nursery schools and to support part-time job.
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Comparison of mollusc fauna from selected natural reserves on southern Moravia
Bohatá, Lucie ; Vrabec, Vladimír (advisor) ; Jan, Jan (referee)
In this thesis is compared mollusc fauna of six protected areas on the south of Moravia, with characteristic and appraisal of their condition. These protected areas belong to control of BR Lower Moravia and almost all of them belong under control of CHKO Pálava: NPR Cahnov Soutok, NPR Křivé jezero, NPP Pastvisko u Lednice, NPR Ranšpurk, NPR Slanisko u Nesytu, EVL Trkmanské louky. Tested hypothesis was, whether reserves with prevailing of forest cover evince richer faun compare to reserves with prevailing of open space.
Mollusc fauna was collected by individual picking with the aid of flush solid material through strainer and off take of forest soil. Subsequently collected material was inspected in detail, sorted out and determined.
Information about discovered species was compared with the aid of Simpson´s index of domination and Jaccard´s index of similarity and recorded to tables. The biggest index of diversity has NPR Ranšpurk and the lowest has NPR Slanisko u Nesytu according to Simpson´s index. It means that community of molluscs from NPR Ranšpurk is covered same amount of specimen determined species, while on NPR Slanisko u Nesytu was discovered dominance of vulnerable species Anius spirobis (Linné, 1758). According to Jaccard´s index of similarity is the most similar (31%) reserve NPR Křivé jezero and NPR Slanisko u Nesytu and the worst similar (8%) are reserves NPP Pastvisko u Lednice and EVL Trkmanské louky.
Hypothesis was confirmed on the grounds of number of species determined on collected stations and Simpson´s index with bigger diversity on reserves with prevailing of forest cover. According to Jaccard´s index of similarity are forest areas and open areas similar with 66%. The high similarity is consequence of abiotic factors, which influence inspected areas in reserves.
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Biotransfer of selected risk metals into plants and their accumulation and distribution in plant organs
Le Minh, Phuong ; Lachman, Jaromír (advisor)
Contamination of soils with heavy metals is one of the serious environmental problems threatening human being. Heavy metals are considered as the special hazard of soil pollutants because of the adverse effects on the plant growth, the amount, activity of useful microorganisms in soils and the quality of food. Regard to the persistent and toxicity, the heavy metals are toxic when we consider different kinds of pollutants in soils. In the soil, zinc (Zn), cadmium (Cd), lead (Pb) and mercury (Hg) toxicities frequently occur than the other metals because of their precipitation and sorption by the soil. It is a very dangerous situation because when these metals are taken up by plants, they can be transported to the food web and food chains.
In the present study, the accumulation of four heavy metals (mercury, zinc, lead and cadmium) in the whole grain of spring accessions of emmer, einkorn and common spring wheat cultivars and potato (Solanum tuberosum) is reported. Heavy and essential elements were monitored in potato cultivars in the exact field experiments and in hydroponically grown plants. The elements were determined by methods FAAS, ET AAS, and AMA (Advance Mercury Analysis). Statistical analyses were performed using SPSS 9.0 with the Tukey HSD (Honestly Significant Difference) test (alpha equal to 0.05).
In our study, the concentration of heavy metals decreased in the order zinc (Zn) > lead (Pb) > cadmium (Cd) > mercury (Hg) in the wheat grain. The comparison between three varieties of investigated wheat revealed that the emmer wheat was rich in zinc content (62.12 mg kg-1 dry matter), while the spring wheat had the lowest average concentration of zinc in the grain (40.99 mg kg-1 dry matter). Generally, the values of lead concentration in grain wheat varieties were low (ranging from 0.1268 mg kg-1 dry matter to 0.2950 mg kg-1 dry matter).
The concentrations of mercury in four typical growth stages of wheat (boot stage 10, heading stage 10.2 1/4 of head emerged, leaf-stage 10.2 and stage ripening 11 according to Feekes) were also determined. It has been shown that the concentrations of mercury in different wheat varieties were absorbed differently at different growth stages of plant. Stage 10.2 and leaf stage 10.2 showed the high mercury content (0.0152 mg kg-1 dry matter and 0.0214 mg kg-1 dry matter, respectively). Among individual varieties significant differences were determined.
Amounts of toxic and potentially toxic elements detected in investigated potato tubers are characterized by a large variability within investigated groups. Performing statistical analysis (one way ANOVA) showed that there were no significant differences between two investigated groups of samples (samples from Uhříněves and Valečov in the year 2013 and 2014) considering either one of investigated metals. Measurable levels of mercury were found in smallest amounts in all investigated potato samples comparing to other metals (Cd, Pb).
Plant cells compared to animal cells are characterized by the formation of cell walls. Plasma membrane or cell membrane is a biological active membrane separating the interior of cell from the outside environment. An adjusted method for isolation of protoplasts was developed and adapted for isolation of protoplasts from plant material (potatoes). In our experiment, the plants were grown hydroponically in the Research Institute of Plant Crops Prague-Ruzyně. If we examine the plant membrane, one option is to remove the cell wall by means of special mixture enzymes. Protoplasts were released in the dark at 25 degrees of Celsius for 18 hours. The 70 and 90 microns sieve was used to filter and then centrifugation for 5 minutes at 100 x g. All the steps were carefully carried out to prevent the damage or breakage of protoplasts.
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The effect of housing system on egg shell quality and egg internal quality
Vlčková, Jana ; Tůmová, Eva (advisor) ; Skřivanová, Eva (referee)
In the study 3 experiments were carried out. The objective of the first experiment was to evaluate performance of laying hens, quality of air in poultry house, and microbial contamination of the eggshell in laying hens kept under blue, green, red, and yellow light colour in enriched cages. The laying performance characteristics (hen-day egg production, mortality, and egg weight) were not affected by light colour. Similarly, microbial contamination of the air was not significantly different related to the light colour. There were significant interactions in eggshell contamination between cage floor and light colour in Escherichia coli and Enterococcus. The highest number of Escherichia coli was detected in eggs from hens housed in the middle floor given yellow light and the lowest values on the upper floor also under yellow light colour. Similar results were observed in Enterococcus. The results of our study indicate that the light colour has a minor effect on microbial contamination but the significant influence was in the floor position. The highest microbial egg contamination was found on eggs from the middle floor.
In the second experiment, the effect of housing system (conventional cage, litter, aviary) and feed calcium content (3,0 and 3,5%) on laying performance characteristics, technological quality of eggs, microbial contamination of the eggshell and egg content during storage was evaluated. The significant interaction between housing system and feed calcium content was found in egg weight, eggshell strength, eggshell percentage, eggshell weight, Haugh units and albumen index. The housing system affected egg production, feed intake, egg weight and some characteristics of eggshell quality. From characteristics of eggshell quality the feed calcium content affected only eggshell strength and eggshell percentage. The significant interaction between housing system and storage time was found in contamination of eggshell by total number of microorganisms. The housing system affected also contamination of the eggshell where higher number of Escherichia coli and total number of microorganisms were in eggs from litter. Higher penetration of all monitored species of microorganisms on the eggshell membranes was 2nd and 7th day of storage in the group with 3.5% of calcium in the feed mixture in eggs from the litter. This could be associated with lower quality of eggshell in this type of housing.
In the experiment 3, the effect of different housing system (enriched cage, free range) on technological quality of eggs, microbial contamination of the eggshell, egg content and concentration of protein in albumen during storage was observed. The housing system affected all characteristics of eggshell quality with higher values in cage system. Higher number of pores in eggshell was found in free range. The important relationship between housing system and storage time was indicated in Haugh unit, albumen index, pH albumen and yolk index. The values for characteristics quality of albumen and yolk were better in eggs from cages. Their quality during storage decreased faster in alternative housing systems. There was detected interaction between housing system and storage time also in Escherichia coli, Enterococcus and total number of microorganisms. The highest microbial contamination in fresh eggs was found in free range. The number of microorganisms with storage time significantly decreased faster in eggs from cage system. The penetration of Escherichia coli and total number of microorganisms in albumen was lower in eggs from cage compared to free range. The significant effect of housing system was found in concentration of lysozyme in albumen with higher values in egg from free range. It is obvious that a better quality of the eggs is in the cage housing system. The eggs from this type of housing also remain during storage for longer time in better quality compared with alternative housing systems.
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Basic comparison winter wheat and neighboring flowering strip
Suchý, Viktor ; Kazda, Jan (advisor) ; Josef, Josef (referee)
Summary
The winter wheat belongs to the staple crop not only around the whole world, but also in the Czech Republic, where it has been grown on about 38 percent of the cultivated land and, regarding the general share of cereals, on 60 percent of the cultivated land. Since the cereals do not provide nectar, nor are they the valuable source of pollen, as regards to the diversity of insects the cereals provide rather poor environment. The lack of food resources for the living species of insects in the agricultural landscape influenced by the high ratio of cereals should be compensated by flowering strips. Regardless of the potential of the flowering strips to support the biodiversity of insects in landscapes, the flowering strips could boost useful species of insects in surrounding plants and help with pest control.
In 2014 the research experiment on a flowering nectar-rich biostrip supposedly improving the presence of pollinators as well as natural enemies was done on the field of the research station in Uhrineves, Prague. In autumn 2014 the winter wheat was sowed and then in spring 2015 the flowering strips consisting of 12 plant species were sowed along one side of the winter wheat field. The observations of the insect species presence were always conducted during favourable climatic conditions from the beginning of June until the harvest of winter wheat in late July. Insect captures were conducted using Moericke traps method once or twice a week and sweep-netting method once every two weeks. The number of insects species such as predators (Coccinellidae, Cantharidae, Staphylinidae), parasitoids (Hymenoptera parasitica) and pollinators (Syrphidae) were observed. Simultaneously, the intensity of flowering including species of weeds was assessed. The open flowers were counted on four unchanged spots on the field, the area of 1 square metre. MS Excel was used for data processing.
The hypothesis of the project has been confirmed. Using the sweepnetting methods, the higher number of monitored insect species has been found in the flowering strips compared to the wheat vegetation. Significantly higher number of parasitic wasps specimens has been observed. The sweepnetting method is considered as an appropriate in comparison to Moericke traps, which have been luring the insects in the vicinity, but have not proved the real presence of insects in the cover.
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Growth performance of common-sized planting stock and saplings after plantation on forest sites
Kaiser, Josef ; Kuneš, Ivan (advisor) ; Tužinský, Marek (referee)
The clear-cut area which is afforested in the Czech Republic is around 20 th. hectares large annually. In the last decades, we have observed frequent periods of the spring and late summer drought, which significantly negatively influence survival of the reglarly used transplants (RUT) however. Thus, it is necessary to search methods, which can decrease such losses. One possiblity how to solve this problém is to used containered transplants, the second one is the use of the plant material (PM) of bigger size (semi-large-sized=SLSPS and large-sized planted stock=LSPS). These larger plants are more resistant to unsuitable influences of environment than the RUT. The advantage of SLSPS and LSPS is also shorter time of necessary care to plants and lower costs to secure plants in comparison to RUT. Above mentioned facts were taken into consideration in creation of instructions for my bachelor thesis. The goal was to estimate the parameters of mortality and growth of selected various PM, moreover on sites heavily influenced by human activities. As model trees were selected: oak (Quercus robur) and lime (Tilia cordata). PM was generally bare-rooted (RUT, SLSPS and LSPS) and planting was done by mechanize equipment (into bored holes) at study sites Truba (Kostelec nad Černými lesy) and Hůrka (Planá nad Lužnicí). The first part of experiment was established at Truba on area of former forest nursery and cosisted of lime RUT and LSPS, the second one was established at site Hůrka in area of former sand querry, where RUT, and oak and lime SLSPS and LSPS were used. No one site was moved during experiments. The measurement on Truba was repeated on spring and on autumn 2012-15 and in 2015 on Hůrka. The height of PM was evaluated by using scale lath, the thickness of stem was measured above ground by using digital scale. Subsequently, data were evaluated in Excel and statistically tested by Kruskal-Wallis test. The results indicate, that mortality of RUT at Truba is 5 times larger than that of LSPS. The similar result was obtained also at Hůrka, the mortality of lime RUT was twice larger than in case of LSPS however. The lowest mortality was observed surprisely on SLSPS. The comparison of the oak RUT and LSPS indicated no any differences in mortality. The mortality of oak PM was generally significantly lover than lime PM one. Statistical tests also indicated, that the size of study sets of PM was too low for optimal scientific evaluation of selected parameters. The obtained results also indicate, that important factor, which influences mortality must be (apart from type of the PM) also additional, non-defined factors of environment up to now.
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Comparison of teacher motivation in public and private high school
Šimůnková, Viktorie ; Lačev, Alek (advisor) ; Matej, Matej (referee)
The bachelor thesis is focused on problems of teacher motivation in education. The subject of this thesis is to analyse methods of motivation, stimulation and possibilities of the teacher's professional growth. The theoretical part of the thesis deals with the concept of motivation, motivational systems, motivational process and elements as well as specific pedagogy employee motivation, interpersonal relationships in the workplace and evaluation and appreciation of teachers. The practical part of the thesis, based on interviews and questionnaires, concentrates on motivation instruments in chosen institutions and their practical usage. Finally the thesis compares the results of a public and private high school. The aim of this thesis is to analyse motivational instruments used in chosen educational institutions, analyse their efficiency, compare and reveal the departure in the usage of motivation in a public and private high school. The major research findings are that the pedagogues think their profession is a mission and they are influenced by their intrinsic motivation. The teachers rate the workplace and communication with the principal positively. They see a big problem in insufficient financial evaluation and a few possibilities of professional growth.
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Comparison of the nutritional quality of school meals
Plisková, Gabriela ; Kouřimská, Lenka (advisor) ; Diana, Diana (referee)
School lunches are a part of a day for almost every child, therefore it is important to serve nutritionally balanced meals in canteen and to supply children with nutrients. School canteens are important educational resources, providing a model that guides student food choices and composition of their meal could be a possible mechanism for child obesity prevention, what has become a phenomenon of these days. According to the regulation of the Ministry of Education, Youth and Sports no. 107/2005 Coll. a school lunch should provide 35% of the daily income of energy.
In this work were evaluated lunches of two Czech elementary schools in period of 10 days. The nutritional value of meals was evaluated by lists of used food processing and subsequent their comparison with recommended doses in the Nutriservis program.
The results of comparing with recommended values were similar for both schools. Lunches at both schools exceeded the recommended daily dose prescribed for protein, sodium, potassium and vitamin C. Contrary calcium had not reached the recommended daily dose anytime.
We can´t conclusively say, that the school served meals were unsuitable, because the meal consumed during the rest of the day is not included.
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Evaluation of the pheromone lure efficiency to trapping of the clerid beetles of genus Thanasimus
Zachová, Zuzana ; Lukášová, Karolína (advisor) ; Holuša, Jaroslav (referee)
This work was focused on the comparison of the clerid beetles genus Thanasimus trapped in pheromone trap and poisoned trap (tripod) and comparison of spruce bark beetle (Ips typographus) flight activity with his predators genus Thanasimus during the swarming in the spring.We were using two different methods during out trapping.. The first method was the poisoned trap = tripod baited with the lure Pheroprax and the second was barrier trap baited with lure Thanasiwit. Both traps were placed in the same locality. Individual species were monitored during their spring swarming through regular withdrawals.
The research showed that the tripod clerid beetles responded significantly more - 67 individuals than to the plate trap - 4 individuals. Clerid beetles flight activity was lasting during the entire observation period and culminated on June 9, 2015. The species T. femoralis dominated in the trapping of clerid beetles, however, his flight acitvity did not correlate with the flight activity of I. typographus. The species T. formicarius flight activity correlated positively with the spruce bark beetle during the spring swarming on the other hand.
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