Proposal for New Internal Accounting Guidelines at Selected Entrepreneur

Hlavním cílem této bakalářské práce je vytvoření vnitropodnikových účetních směrnic pro individuálního podnikatele. Teoretická část se zabývá právní úpravou, významem a základním rozdělením směrnic. Zmiňuji zásady pro vypracování směrnic včetně podstatných náležitostí. Na začátku praktické části je popsán individuální podnikatel Antonín Trčka, poté je analyzována současná situace vnitřních směrnic podnikatele. V závěrečné fázi jsou navrženy nové interní směrnice.The main focus of my bachelor thesis is to make internal accounting guidelines for an individual entrepreneur. The theoretical part deals with the legislation directives, their meaning and their basic division. I mention the principles for the development of guidelines, including the essential requirements. In the beginning of the practical part, the individual entrepreneur Antonín Trčka is described, next the present situation of an internal directives entrepreneur is analyzed. In the final phase are being suggested new internal directives.117 - Katedra účetnictví a danívelmi dobř

SEED - a database system for software engineering environments

A data model for software engineering databases is presented. On the basis of an entity-relationship-approach, the model provides special features for complex objects, consistency, vague or incomplete information, variants, and versions. A prototype of a database system based on this model is being implemented.Das Modell einer Datenbank für Anwendungen in der Softwaretechnik wird vorgestellt. Es basiert auf einem Entity-Relationship-Ansatz, enthält aber zusätzliche Modellierungsmittel für komplexe Objekte, Konsistenzsicherung, vage bzw. unvollständige Informationen, Versionen- und Variantenverwaltung. Ein Prototyp eines Datenbanksystems, welches mit diesem Modell arbeitet, wlrd implementiert

Fluoridated elastomers: Effect on the microbiology of plaque

The objective of this study was to investigate the effect of fluoridated elastomeric ligatures on the microbiology of local dental plaque in vivo. This randomized, prospective, longitudinal, clinical trial had a split-mouth crossover design. The subjects were 30 patients at the beginning of their treatment with fixed orthodontic appliances in the orthodontic departments of the Liverpool and the Sheffield dental hospitals in the United Kingdom. The study consisted of 2 experimental periods of 6 weeks with a washout period between. Fluoridated elastomers were randomly allocated at the first visit to be placed around brackets on tooth numbers 12, 11, 33 or 22, 21, 43. Nonfluoridated elastomers were placed on the contralateral teeth. Standard nonantibacterial fluoridated toothpaste and mouthwash were supplied. After 6 weeks (visit 2), the elastomers were removed, placed in transport media, and plated on agar within 2 hours. Nonfluoridated elastomers were placed on all brackets for 1 visit to allow for a washout period. At visit 3, fluoridated elastomers were placed on the teeth contralateral to those that received them at visit 1. At visit 4, the procedures at visit 2 were repeated. Samples were collected on visits 2 and 4. A logistic regression was performed, with the presence or absence of streptococcal or anaerobic growth as the dependent variable. A mixed-effects analysis of variance was carried out with the percentage of streptococcal or anaerobic bacterial count as the dependent variable. The only significant independent variables were the subject variable (P = < .001) for the percentage of streptococcal and anaerobic bacterial count and the visit variable for the percentage of streptococcal count (P = < .001). The use of fluoridated or nonfluoridated elastomers was not significant for percentage of either streptococcal (P = .288) or anaerobic count (P = .230). Fluoridated elastomers are not effective at reducing local streptococcal or anaerobic bacterial growth after a clinically relevant time in the mouth

From ground motion simulations to landslide occurrence prediction

Ground motion simulations solve wave equations in space and time, thus producing detailed estimates of the shaking time series. This is essentially uncharted territory for geomorphologists, for we have yet to understand which ground motion (synthetic or not) parameter, or combination of parameters, is more suitable to explain the coseismic landslide distribution. To address this gap, we developed a method to select the best ground motion simulation using a combination of Synthetic Aperture Radar Interferometry (InSAR) and strong motion data. Upon selecting the best simulation, we further developed a method to extract a suite of intensity parameters, which we used to analyse coseismic landslide occurrences taking the Gorkha earthquake (M7.8, 25th April 2015) as a reference. Our results show that beyond the virtually unanimous use of peak ground acceleration, velocity, or displacement in the literature, different shaking parameters could play a more relevant role in landslide occurrences. These parameters are not necessarily the product of peak ground motion but are linked to the total displacement, frequency content, and shaking duration; elements too often neglected in geomorphological analyses. This, in turn, implies that we have yet to fully acknowledge the complexity of the interactions between full waveforms and hillslope responses.</p

Алкогольные виртуальные реальности. Девиртуализация синдрома зависимости от алкоголя

Представлен новый взгляд на синдром зависимости от алкоголя с позиций виртуалистики как на параллельную виртуальную реальность. Подробно освещена рассматриваемая проблема, описан разработанный автором метод лечения алкоголизма ФорсажТМ и показана его высокая эффективность.A new idea about syndrome of alcohol addiction as a parallel virtual reality is presented. The problem is discussed in detail, the original method of treatment of alcoholism Forsazh(tm) is described, its high efficacy is shown

Space–time landslide hazard modeling via Ensemble Neural Networks

Until now, a full numerical description of the spatio-temporal dynamics of a landslide could be achieved only via physically based models. The part of the geoscientific community in developing data-driven models has instead focused on predicting where landslides may occur via susceptibility models. Moreover, they have estimate when landslides may occur via models that belong to the early-warning system or to the rainfall-threshold classes. In this context, few published research works have explored a joint spatio-temporal model structure. Furthermore, the third element completing the hazard definition, i.e., the landslide size (i.e., areas or volumes), has hardly ever been modeled over space and time. However, technological advancements in data-driven models have reached a level of maturity that allows all three components to be modeled (Location, Frequency, and Size). This work takes this direction and proposes for the first time a solution to the assessment of landslide hazard in a given area by jointly modeling landslide occurrences and their associated areal density per mapping unit, in space and time. To achieve this, we used a spatio-temporal landslide database generated for the Nepalese region affected by the Gorkha earthquake. The model relies on a deep-learning architecture trained using an Ensemble Neural Network, where the landslide occurrences and densities are aggregated over a squared mapping unit of 1 km × 1 km and classified or regressed against a nested 30 m lattice. At the nested level, we have expressed predisposing and triggering factors. As for the temporal units, we have used an approximately 6 month resolution. The results are promising as our model performs satisfactorily both in the susceptibility (AUC = 0.93) and density prediction (Pearson r = 0.93) tasks over the entire spatio-temporal domain. This model takes a significant distance from the common landslide susceptibility modeling literature, proposing an integrated framework for hazard modeling in a data-driven context

Optical Microscopy in the Nano-World

Scanning near-field optical microscopy (SNOM) is an optical microscopy whose resolution is not bound to the diffraction limit. It provides chemical information based upon spectral, polarization and/or fluorescence contrast images. Details as small as 20 nm can be recognized. Photophysical and photochemical effects can be studied with SNOM on a similar scale. This article reviews a good deal of the experimental and theoretical work on SNOM in Switzerland