Method of Component Depreciation of Fixed Assetsts and Its Comparision with Traditional Methods

This contribution analyzes, based on specific examples, accounting procedures and tax implications of depreciation of tangible fixed assets. It compares the component method, which has recently appeared in the Czech legal regulations, with the traditional methods. To compare the effects that the traditional methods have on profit or loss, or rather on the tax base, also the generation of provisions is used. The use of component depreciation is governed solely by the accounting regulations while the Income Tax Act has not been changed in this respect. Profit of loss has to be adjusted by a difference amount between accounting depreciation and tax depreciation in tax return.Component depreciation, tax depreciation, accounting depreciation, profit or loss, costs, expenses, provisions., Political Economy, GA, IN,

Gender Differences among Economically Active University Graduates

Data from a project titled 'Men and Women University Graduates' & other available statistical data are drawn on to explore areas of difference in the positions of men & women with university degrees in Czech society, focusing on their position in the labor market in terms of salary differences & attitudes to performance & career. It is hypothesized that the continuing gender differences between graduates cannot be attributed to the nature of the female workforce. The secondary position of these women on the labor market is due to noneconomic factors. Topics include the existing guarantees for equality of men & women in Czech society, the double standard of university qualifications, the link between the university-educated female labor force & the female sectors of the labor market, the 'unclear identity' of women graduates, & the low level of emotional support from these women's social surroundings. Also considered are the individualized, personalized ways of creating a social position that are used by women graduates on the market or in their career, highlighting the fact that these approaches are both risky & ineffective in the search for equal status or the implementation of equal opportunities policies

Using linguistic ethnography as a tool to analyse dialogic teaching in upper primary classrooms

The features of dialogic classrooms are well researched and theorised, yet the nuanced actions of dialogic teachers as they enable such a context are less well defined. This study takes a linguistic ethnographic approach to unpack the subtle differences in approach that three teachers take in their primary classrooms. The study is uniquely positioned in that all teachers were part of a larger project where they engaged in a series of lessons promoting dialogic interactions and discussions that aimed to foster tolerance empathy and inclusion. As such they followed the same lesson plan – though each took the discussion in a different direction. Results find that analysis at macro and micro level, drawing on linguistic ethnographic methodology, in addition to well-established modes of dialogic analysis, highlighted the importance of seemingly minor discourse features that had significant impact on the resulting responses from children. Additionally, in all classes a common ethos of community and shared commitment to learning goals, norms for classroom discussion, and an affective convergence of social cohesion was apparent

Using linguistic ethnography as a tool to analyse dialogic teaching in upper primary classrooms

The features of dialogic classrooms are well researched and theorised, yet the nuanced actions of dialogic teachers as they enable such a context are less well defined. This study takes a linguistic ethnographic approach to unpack the subtle differences in approach that three teachers take in their primary classrooms. The study is uniquely positioned in that all teachers were part of a larger project where they engaged in a series of lessons promoting dialogic interactions and discussions that aimed to foster tolerance empathy and inclusion. As such they followed the same lesson plan – though each took the discussion in a different direction. Results find that analysis at macro and micro level, drawing on linguistic ethnographic methodology, in addition to well-established modes of dialogic analysis, highlighted the importance of seemingly minor discourse features that had significant impact on the resulting responses from children. Additionally, in all classes a common ethos of community and shared commitment to learning goals, norms for classroom discussion, and an affective convergence of social cohesion was apparent

Cardiovascular disease in dementia

The objective of this thesis was to characterize the burden of cardiovascular diseases in patients with dementia, their treatment and association with survival. Further, we aimed to explore whether cardiac structure in young adults can affect the aging brain. We performed 5 observational cohort studies, based on patients registered in the Swedish Dementia Registry (Papers I-IV) and participants in a population-based study Coronary Artery Risk Development in Young Adults (Paper V). The results can be summarized as follows: (I) Seventy per cent of patients with dementia are prescribed cardiovascular drugs. Their use is highest in patients with vascular dementia and lowest in patients with Parkinson´s disease dementia. (II) Patients with heart failure and dementia constitute an old and under-diagnosed population. Heart failure with preserved ejection fraction is the most common type of heart failure and vascular dementia the most frequent dementia disorder. (III) The most common chronic cardiovascular disease in patients with dementia is ischemic heart disease (23% of patients are affected), followed by cerebrovascular diseases (20% of patients) and atrial fibrillation (19% of patients). The occurrence and prognostic significant of chronic cardiovascular diseases differs in specific dementia disorders. (IV) Twenty one per cent of patients with dementia are managed invasively for acute myocardial infarction. The use of invasive procedures is associated with lower age and higher cognitive status. This study suggests that the invasive management of myocardial infarction has a benefit for survival of patients with dementia. (V) Higher left atrial volume in young adulthood is associated with lower white matter integrity in mid-life. This study suggests that improvement of cardiac function in young adults may benefit the aging brain

A seven-year follow-up of discharged patients after out-of-hospital cardiac arrest with respect to ST-segment elevation myocardial infarction

Introduction. The aim of this multicentre prospective study was to describe the seven-year survival of patients, from the region of East Bohemia, after out-of-hospital cardiac arrest (OHCA), occurring between 2002 and 2004. The main focus of this study was on the survival of patients with ST-segment elevated myocardial infarction (STEMI). Patients and Methods. A total 718 patients with OHCA were included in the study. Of these patients, 149 were admitted to hospital. The main cohort of our study consisted of 53 patients (41 men; median 59; average 58±13), who survived acute hospitalization. In these patients, STEMI was the main cause of OHCA in 15 cases (28%), whereas without STEMI was found in 38 cases (72%). Patients who survived hospitalization were periodically followed-up at six-monthly intervals. Results. In the first follow-up year, 42 patients survived (79% of 53 patients), in the third year 38 patients (72%), in the fifth year 33 patients (62%) and in the seventh year 31 patients (59%). Ninety-four percent of patients were in good neurological condition after the seventh follow-up year. The whole period of seven years was survived by 12 (80%) out of 15 patients with STEMI, and by 19 (50%) out of 38 patients without STEMI. In patients who survived the seventh year after STEMI, direct percutaneous coronary intervention was performed in 11 cases. Conclusions. Fifty-nine percent of patients discharged from hospital after OHCA survived until the seventh year. The highest rate of survival during this period was seen in patients with STEMI, i.e. in 80%

Education as inefficient resource against depressive symptoms in the Czech Republic: Cross-sectional analysis of the HAPIEE study

Background: Increasing educational level of the population could be a strategy to prevent depression. We investigated whether education may offer a greater benefit for mental health to women and to individuals living in socioeconomically disadvantaged areas. Methods: We performed a cross-sectional study using data on 6964 Czech participants of the Health, Alcohol and Psychosocial factors in Eastern Europe study (on average 58 years old; 53% women). Binary logistic regression was used to examine the association of education with depressive symptoms, adjusting for several groups of covariates. Interactions were tested between education and sex as well as between education and socioeconomic advantage of the area of residence. Results: Higher education was strongly associated with lower odds of depressive symptoms, independently of sociodemographic characteristics, health behavior and somatic diseases. This association was attenuated after adjusting for other markers of individual socioeconomic position (work activity, material deprivation and household items). There were no interactions between education and either sex or socioeconomic advantage of the area of residence. Conclusions: We did not find an independent association between education and depressive symptoms after controlling for other socioeconomic markers in a sample with a formative history of communistic ideologies. Women or individuals from socioeconomically disadvantaged areas do not seem to gain a larger mental health benefit from education

Mass Transport Study of Combined Gas Phase and Surface Diffusion in Porous Glass Membrane

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The activation level of the TNF family receptor, Edar, determines cusp number and tooth number during tooth development

AbstractMutations in members of the ectodysplasin (TNF-related) signalling pathway, EDA, EDAR, and EDARADD in mice and humans produce an ectodermal dysplasia phenotype that includes missing teeth and smaller teeth with reduced cusps. Using the keratin 14 promoter to target expression of an activated form of Edar in transgenic mice, we show that expression of this transgene is able to rescue the tooth phenotype in Tabby (Eda) and Sleek (Edar) mutant mice. High levels of expression of the transgene in wild-type mice result in molar teeth with extra cusps, and in some cases supernumerary teeth, the opposite of the mutant phenotype. The level of activation of Edar thus determines cusp number and tooth number during tooth development