Fixed Assets Analysis in Terms of Differences of the Czech and International Regulation

Import 06/11/2014Cílem této práce bylo charakterizovat a porovnat odlišné přístupy v oblasti oceňování a odpisování a v neposlední řadě samotné chápání dlouhodobého hmotného majetku a aplikovat tyto odlišnosti na konkrétních případech. A to proto, že problematika hmotných aktiv, především jejich oceňování patří mezi stěžejní oblastí finančního výkaznictví a skoro žádný podnik se bez hmotných aktiv neobejde, ať už se jedná o budovy, výrobní zařízení, dopravní prostředky, ale i kancelářské vybavení a mnoho dalších.The goal of this study was to describe and compare different approaches of evaluation and depreciation of long term tangible assets as well as the understanding of these assets as such and apply these different approaches on real examples. The main reason why this is important and often an issue is that the tangible assets especially their valuation belongs to the core area of financial reporting and there is almost no company which can live without these assets, be it the buildings, production facilities, transportation vehicles, office equipment or any other type.117 - Katedra účetnictvídobř

Mergers of Business Companies

Import 02/11/2016Diplomová práce „Fúze obchodních společností“ se zaměřuje na problematiku spojování obchodních korporací z pohledu české účetní legislativy a Mezinárodních standardů účetního výkaznictví a poukazuje na vybrané rozdíly mezi těmito účetními přístupy v oblasti fúzí. Cílem diplomové práce je zjistit, rozdíly v procesu fúze dle české legislativy a IFRS a zda mají zjištěné rozdíly dopad na účetní výkazy, které sestavuje nástupnická společnost.Thesis "The merger of companies' focuses on issues of joining business corporations from the perspective of Czech accounting legislation and International Financial Reporting Standards and highlights the differences between the selected accounting approaches in the field of mergers. The thesis aims to determine differences in the merger process in Czech legislation and IFRS, and whether they have detected differences of impact on the financial statements, which compiled the successor company.117 - Katedra účetnictví a danídobř

Comparison and assessment of leptin receptor expression by the following Origami aetheroleum study at broiler chickens COBB 500

The recently discovered protein, leptin, is a 16 kD protein consisting of 146 amino acids which is synthesized primarily by adipose tissue and is secreted into the bloodstream after cleavage of the 21 amino acids signal peptide. Leptin impacts feed intake, the neuroendocrine-axis, metabolism and immunological processes. Leptin was first identified as the gene product found deficient in the obese ob/ob mouse. The hypothalamus appears to be the primary site of action, since leptin receptors are located within hypothalamic areas associated with control of appetite, reproduction and growth. Using herbs and essential oils depends on their antimicrobial activity. Most plants have favorable multifunctional properties, which are the specific content of bioactive components. Some authors characterize phytogenic substance such as natural substances plant origin, which leave no residues in animal products and is not necessary to keep the trade period before slaughter animals. Analyzes suggest that the structural function of the receptor exists as a dimer constructively in the plasma membrane. Each receptor dimer pair is reversibly bound to one molecule of leptin. When bound, signaling pathways are responsible for beginning the activation receptor associated Janus kinase 2 (JAK2) and tyrosine phosphorylation of two key residues in the intracellular part of receptor. The aim of our experiment was to optimize the methodology for monitoring the expression of the leptin receptor extracellular avian model. We used samples of internal organs and abdominal fat chickens that were fed spirit and also fat and organ samples from broiler chickens from the control group. In heard tissue, spleen, liver at a relatively high concentration of total cDNA in the sample length leptin receptor extracellular fragment located in the expected quantities

Nutrigenomics analyze of expression of extracellular leptin receptor by the following essential oil monitoring at the avian models

Leptin gene was identified in 1994 by positional cloning. His mutation is considered extreme obesity surface phenotype and infertility in ob/ob mice. Most of the research, which followed the discovery of this hormone, focused on the role of leptin in regulating body weight,  in order to clarify the pathophysiology of obesity. Many research results show that leptin is not only important in regulating food intake and energy balance, but also performs functions such as metabolic and neuroendocrine hormone. Using herbs and essential oils depends on their antimicrobial activity. Most plants have favorable multifunctional properties, which are the specific content of bioactive components. Some authors characterize fytogénne substance such as natural substancese plant origin, which leave no residues in animal products and is not necessary to keep the trade period before slaughter animals. Analyses suggest that the structural function of the receptor exists as a dimer constructively in the plasma membrane. Each receptor dimer pair is reversibly bound to one molecule of leptin. When bound, signaling pathways are responsible for beginning the activation receptor associated Janus kinase 2 (JAK2) and tyrosine phosphorylation of two key residues in the intracellular part of receptor

Influence of different curing methods on the fatty acid composition in sausages prepared from red deer meat

These curing agents play a decisive role in obtaining the specific sensory properties, stability and hygienic safety of products such as fermented sausages, ham and, more recently, emulsion type of sausages. The effect of using two different curing agents (sodium chloride and nitrate) on fatty acid compounds in dry-cured deer meat was investigated in our study. The concentration of free fatty acids in the fat depends on the hydrolytic activity of the lipases, the microbial metabolic processes, and the oxidative reactions that work on the free fatty acids released in the lipolysis. The main identified fatty acids in all different types of curing were palmitic acid (16 : 0), oleic acid (c18 : 1 cis-9), stearic acid (C18 : 0). The resulting n-6/n-3 PUFA ratio in the muscle samples of red deer showed no variation in different types of curing and was beneficially low within the range of 3.9 : 1 and 4.49 : 1. Total free fatty acids, whether saturated, monounsaturated or polyunsaturated fatty acids, did not increased (p >0.05) greatly through the processing of dry-cured deer meat. Also there was no effect of curing method on fatty acids composition in two different muscles Semitendinosus muscle (ANOVA, p >0.05, F - 0.003, F crit. - 3.041) and Triceps brachii muscle (ANOVA, p >0.05, F - 0.05, F crit. - 3.01). There were found no significant (p >0.05) differences between fatty acids content in sausages prepared by brining in NaCl and Nitrate salt. The present study revealed that game meat can function as a good source of bioactive compounds that are essential for human nutrition

Stanovení polohy těžiště zemědělského stroje

This bachelor's thesis solve the issue of center of gravity of agricultural machinery, specifically agricultural tractor. The purpose of thesis is: describe methods of research center of gravity, design new method and describe the reasons why is important to know the position of the center of gravity. In the experimental part, I measured the tractor model and then by using calculations I found the center of gravity. During the measurement of the center of gravity, I followed the Articles of Association resulting from the CSN 30 0415. All the calculations was interleaved by the method of least squares. I analyzed the results of the measurements at the end of this thesis

Analýza výstupních parametrů traktorových souprav na zpracování půdy

The diploma thesis on the theme Analysis of the Output Parameters of Tractors Kit for Soil Preparation contains in theoretical part actual survey of most important parts of the tractors. The diploma thesis further includes description of tractors CLAAS ARION 640 with mechanical speed gearbox HEXASHIFT and continuous hydrostatic gearbox CMATIC and description of plow PÖTTINGER servo 45S NP, which were all together elements of the practical part. The field measurement took place in Jiřice at Miroslav on Znojemsko in august 2016. This measurement is processed in the practical part, which focuses on comparing tensile characteristics of both gearboxes and determining their influence on the tensile properties of the tractor. Results were tabular and graphically elaborated and the analysis of measured values was performed

Automated System for Data Exchanging between Two Heterogeneous Systems

Import 01/09/2009Cílem diplomové práce je realizace plně automatizovaného systému výměny dat mezi dvěma heterogenními systémy: ABRA G3 (ERP systém) a NetDirect ShopCentrik (systém pro obchodování na internetu v segmentech B2B a B2C). Z ERP systému se budou na e-shop přenášeny údaje klientů, zboží, ceníky a kategorie. Opačný tok informací z e-shopu do ERP systému bude zajišťovat zápis nově registrovaných zákazníků do ERP systému a zápis hlaviček a položek objednávek. Diplomová práce zahrnuje rovněž on-line služby na e-shopu získávané Ad-Hoc dotazy nad vzdáleným ERP systémem Abra G3.The objective of my thesis is an implementation of fully automatic application of data exchange between two heterogenous systems: ABRA G3 (ERP system) and ShopCentrik (e-commerce application for B2B and B2C segments created by NetDirect s.r.o.). All details related to customers, products, price lists and categories will be transferred from ERP system to the e-shop provided. The opposite information flow from e-shop to ERP system will ensure a transmition of newly registered clients and will record the order details and ordered items. The thesis also addresses on-line services in the e-shop acquired by ad hoc queries over the remote ERP system ABRA G3.Prezenční456 - Katedra informatikyvýborn