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,

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

Motivating PAU language testing candidates through mobile technology

This article is published under the terms of the Creative Commons Attribution-NonCommercial-No Derivatives License (CC BY NC ND). For non-commercial purposes you may distribute and copy the article and include it in a collective work (such as an anthology), provided you do not alter or modify the article, without permission from Elsevier. The original work must always be appropriately credited. Permission is not required for this non-commercial use. For commercial use please continue to request permission via RightsLink.[EN] Mobile learning permits combining the most motivating elements of online learning. When becoming a supplement to face-to-face education, it is likely to become a most motivating achievement in e-learning. Up to now, little interest and work has been posed in proposing mobile learning as a supporting element for language testing. In this paper, we introduce the concept of motivation for language testing through mobile telephone technology. The purpose of this study was to explore the acceptance of objective tasks by PAU candidates in an academic context. 24 students in a blended enrolled in the last high school year took a test through a mobile telephone simulator and responded to a questionnaire. Results indicate that students were genuinely interested and motivated towards independent autonomous training through mobile technology. The implications are both attractive for the different stakeholders and the educational software designers. © 2011 Published by Elsevier Ltd.The authors would like to express their gratitude to the Ministry of Education of Spain for supporting the development and implementation of the testing system hereby mentioned under the PAUER project (HUM2007-66479-C02-01/FILO).Giménez López, JL.; García Laborda, J.; Magal Royo, T. (2011). Motivating PAU language testing candidates through mobile technology. Procedia Social and Behavioral Sciences. 15:12-16. https://doi.org/10.1016/j.sbspro.2011.03.042S12161

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

Biologiczna różnorodność fauny motyli na obszarach pogórniczych

In this research we study butterflies diversity and abundance in North Czech Coal Basin (NCCB) and Landscape protected area Ceske stredohori (LP A). Butterflies are very sensitive species for changes in aricultural management (Denis 2004). They can be used as bioindicators and umbrella species. We study 4 localities - each of them includes 3 study plots. Two localities are situated in LPA and two are situated at dumps of (NCCB). We compare three different succesion stages (low xerotherm grassland, mezophilus grassland, areas with trees and bushes) on two different types of landscape (seminatural biotops x reclamations). In 2009 there were done four observations on each locality and two visits were done in 2010. Higher number of species was found in LPA and also more of rare and endangered species were observed there compare to dumps. Altough dumps seem to be good potential habitats for butterflies. Important for all localities is, if there is an active antropogenic management or not.W tym badaniu oceniono różnorodność i ilość motyli na terytorium Zagłębia Węglowego Czech Północnych (North Czech Coal Basin, NCCB) oraz obszaru chronionego Ceske stredohori (LPA). Motyle to rząd (owadów) uskrzydlonych bardzo wrażliwy na zmiany w sposobie zarządzania rolnego (Denis 2004). Gatunki motyli mogą być wykorzystywane jako biologiczne wskaźniki. Badamy cztery lokalizacje, z których każda składa się z trzech działek badawczych. Dwie lokalizacje znajdują się w LPA, a dwie pozostałe na zwałowiskach NCCB. Porównujemy trzy różne etapy sukcesji (niskie murawy kserotermiczne, murawy mezofilne, obszary z drzewami i krzewami) w ramach dwóch, odmiennych typów krajobrazu (seminaturalne biotopy x rekultywacja). W 2009 roku dokonano czterech obserwacji w każdej lokalizacji, a w 2010 roku przeprowadzone zostały dwie wizyty. Większa liczba gatunków została zaobserwowana w LPA. Ponadto w porównaniu ze zwałowiskami odkryto tam więcej gatunków rzadkich i zagrożonych. Niemniej zwałowiska wydają się być odpowiednim, potencjalnym siedliskiem dla motyli. Ważne dla wszystkich lokalizacji jest to, czy aktywne zarządzanie antropogeniczne ma miejsce czy nie

Socioeconomic position in childhood and depressive symptoms in later adulthood in the Czech Republic

Background: Depression risk may partly originate from socioeconomic hardship in childhood. We investigated the association of childhood socioeconomic position with depressive symptoms in later adulthood in a Central and Eastern European country. Methods: We analyzed data from the Czech arm of the Health, Alcohol and Psychosocial factors In Eastern Europe (HAPIEE) study. We estimated the associations of three indicators of childhood socioeconomic position (access to household amenities at age of 10 years, father´s education and mother´s education) with high depressive symptoms, operationalized as ≥16 points on the Center for Epidemiological Studies – Depression 20 scale, controlling for age and sex, current socioeconomic position and other social and health-related factors. Results: The analytical sample included 4,213 individuals (mean age 58 years, 54% women). All three indicators of childhood socioeconomic position were inversely associated with depressive symptoms in age-sex adjusted models (p for trends: access to household amenities p<0.001; mother´s education p<0.001; father´s education p=0.03). Adjustment for current socioeconomic position attenuated the associations of depressive symptoms with access to household amenities (p for trend 0.04) and mother´s education (p for trend 0.05) and virtually eliminated the association with father´s education (p for trend 0.82). Limitations: Individuals with higher depressive symptoms and more adverse socioeconomic position are likely to be underrepresented in the study sample. Data on childhood socioeconomic position may be reported inaccurately. Conclusions: Socioeconomic hardship in childhood may have long-lasting consequences on mental health in later adulthood