Bootstrapping multivariate UU-quantiles and related statistics

AbstractThe asymptotic consistency of the bootstrap approximation of the vector of the marginal generalized quantiles of U-statistic structure (multivariate U-quantiles for short) is established. The asymptotic accuracy of the bootstrap approximation is also obtained. Extensions to smooth functions of marginal generalized quantiles are given and some specific examples, such as the vector of marginal sample quantiles and the vector of marginal Hodges-Lehmann location estimators, are discussed

Use of Selected Price Comparator Sites as a Marketing Tool

Tato bakalářská práce zkoumá preferované způsoby nakupování spotřebitelů a využití vybraných zbožových srovnávačů jako nástroj marketingu. S rozvojem internetu a rostoucí digitalizací nakupování se srovnávače zboží stávají významným nástrojem pro spotřebitele při rozhodování o nákupu. Cílem této práce je analyzovat využití srovnávačů zboží z perspektivy spotřebitelů a zkoumat jejich potenciál pro zvyšování prodejů a budování značky. Pro dosažení cílů této práce bylo provedeno dotazníkové šetření, které se zaměřovalo na zkušenosti respondentů s online nákupy a jejich povědomí o zbožových srovnávačích. Tyto poznatky budou sloužit jako základ pro doporučení pro obchodníky, jak a proč využívat zbožové srovnávače jako součást své marketingové strategie.This bachelor thesis examines consumers' preferred shopping methods and the utilization of selected product comparison platforms as marketing tools. Considering the development of the internet and the increasing digitalisation of shopping, product comparison platforms have become significant tools for consumers in making purchasing decisions. The aim of this thesis is to analyze the utilization of price comparison sites from the perspective of consumers and to explore their potential for increasing sales and building brand awareness. To achieve the objectives of this thesis, a questionnaire survey was conducted, focusing on respondents' experiences with online shopping and their awareness of price comparison sites. These findings serve as the basis for recommendations for retailers on how and why to use price comparison sites as part of their marketing strategy.116 - Katedra marketingu a obchoduvelmi dobř

On a crossroad of resampling plans : bootstrapping elementary symmetric polynomials

We investigate the validity of the bootstrap method for the elementary symmetric polynomials S_n^{(k)={nchoose k^{-1sumsb {1leq i_1 < ...< i_k leq n X_{i_1...X_{i_k of i.i.d. random variables $X_1,dots,X_n$. For both fixed and increasing order $k$, as $ntoinfty$ the cases where mu= {rm E X_1 neq0, the nondegenerate case, and where mu= {rm E X_1=0, the degenerate case, are considered

Combined Inhibition of Soluble Epoxide Hydrolase and Renin-Angiotensin System Exhibits Superior Renoprotection to Renin-Angiotensin System Blockade in 5/6 Nephrectomized Ren-2 Transgenic Hypertensive Rats with Established Chronic Kidney Disease

Background/Aims: We found recently that increasing renal epoxyeicosatrienoic acids (EETs) levels by blocking soluble epoxide hydrolase (sEH), an enzyme responsible for EETs degradation, shows renoprotective actions and retards the progression of chronic kidney disease (CKD) in Ren-2 transgenic hypertensive rats (TGR) after 5/6 renal ablation (5/6 NX). This prompted us to examine if additional protection is provided when sEH inhibitor is added to the standard renin-angiotensin system (RAS) blockade, specifically in rats with established CKD. Methods: For RAS blockade, an angiotensin-converting enzyme inhibitor along with an angiotensin II type receptor blocker was used. RAS blockade was compared to sEH inhibition added to the RAS blockade. Treatments were initiated 6 weeks after 5/6 NX in TGR and the follow-up period was 60 weeks. Results: Combined RAS and sEH blockade exhibited additional positive impact on the rat survival rate, further reduced albuminuria, further reduced glomerular and tubulointerstitial injury, and attenuated the decline in creatinine clearance when compared to 5/6 NX TGR subjected to RAS blockade alone. These additional beneficial actions were associated with normalization of the intrarenal EETs deficient and a further reduction of urinary angiotensinogen excretion. Conclusion: This study provides evidence that addition of pharmacological inhibition of sEH to RAS blockade in 5/6 NX TGR enhances renoprotection and retards progression of CKD, notably, when applied at an advanced stage

Pharmacological Blockade of Soluble Epoxide Hydrolase Attenuates the Progression of Congestive Heart Failure Combined With Chronic Kidney Disease: Insights From Studies With Fawn-Hooded Hypertensive Rats

An association between congestive heart failure (CHF) and chronic kidney disease (CKD) results in extremely poor patient survival rates. Previous studies have shown that increasing kidney epoxyeicosatrienoic acids (EETs) by blocking soluble epoxide hydrolase (sEH), an enzyme responsible for EETs degradation, improves the survival rate in CHF induced by aorto-caval fistula (ACF) and attenuates CKD progression. This prompted us to examine if sEH inhibitor treatment would improve the outcome if both experimental conditions are combined. Fawn-hooded hypertensive (FHH) rats, a genetic model showing early CKD development was employed, and CHF was induced by ACF. Treatment with an sEH inhibitor was initiated 4 weeks after ACF creation, in FHH and in fawn-hooded low-pressure (FHL) rats, a control strain without renal damage. The follow-up period was 20 weeks. We found that ACF FHH rats exhibited substantially lower survival rates (all the animals died by week 14) as compared with the 64% survival rate observed in ACF FHL rats. The former group showed pronounced albuminuria (almost 30-fold higher than in FHL) and reduced intrarenal EET concentrations. The sEH inhibitor treatment improved survival rate and distinctly reduced increases in albuminuria in ACF FHH and in ACF FHL rats, however, all the beneficial actions were more pronounced in the hypertensive strain. These data indicate that pharmacological blockade of sEH could be a novel therapeutic approach for the treatment of CHF, particularly under conditions when it is associated with CKD

Epoxyeicosatrienoic Acid-Based Therapy Attenuates the Progression of Postischemic Heart Failure in Normotensive Sprague-Dawley but Not in Hypertensive Ren-2 Transgenic Rats

Epoxyeicosatrienoic acids (EETs) and their analogs have been identified as potent antihypertensive compounds with cardio- and renoprotective actions. Here, we examined the effect of EET-A, an orally active EET analog, and c-AUCB, an inhibitor of the EETs degrading enzyme soluble epoxide hydrolase, on the progression of post-myocardial infarction (MI) heart failure (HF) in normotensive Hannover Sprague-Dawley (HanSD) and in heterozygous Ren-2 transgenic rats (TGR) with angiotensin II-dependent hypertension. Adult male rats (12 weeks old) were subjected to 60-min left anterior descending (LAD) coronary artery occlusion or sham (non-MI) operation. Animals were treated with EET-A and c-AUCB (10 and 1 mg/kg/day, respectively) in drinking water, given alone or combined for 5 weeks starting 24 h after MI induction. Left ventricle (LV) function and geometry were assessed by echocardiography before MI and during the progression of HF. At the end of the study, LV function was determined by catheterization and tissue samples were collected. Ischemic mortality due to the incidence of sustained ventricular fibrillation was significantly higher in TGR than in HanSD rats (35.4 and 17.7%, respectively). MI-induced HF markedly increased LV end-diastolic pressure (Ped) and reduced fractional shortening (FS) and the peak rate of pressure development [+(dP/dt)max] in untreated HanSD compared to sham (non-MI) group [Ped: 30.5 ± 3.3 vs. 9.7 ± 1.3 mmHg; FS: 11.1 ± 1.0 vs. 40.8 ± 0.5%; +(dP/dt)max: 3890 ± 291 vs. 5947 ± 309 mmHg/s]. EET-A and c-AUCB, given alone, tended to improve LV function parameters in HanSD rats. Their combination amplified the cardioprotective effect of single therapy and reached significant differences compared to untreated HanSD controls [Ped: 19.4 ± 2.2 mmHg; FS: 14.9 ± 1.0%; +(dP/dt)max: 5278 ± 255 mmHg/s]. In TGR, MI resulted in the impairment of LV function like HanSD rats. All treatments reduced the increased level of albuminuria in TGR compared to untreated MI group, but neither single nor combined EET-based therapy improved LV function. Our results indicate that EET-based therapy attenuates the progression of post-MI HF in HanSD, but not in TGR, even though they exhibited renoprotective action in TGR hypertensive rats

Ensuring of the Internal Control System in the Company Baťa, a.s.

Import 26/06/2013Obsahem této diplomové práce je charakterizování vnitřního kontrolního systému a jeho analyzování ve vybrané společnosti. První část práce je věnována teoretickému vymezení vnitřního kontrolního systému, kde jsou představeny základní prvky kontrolního systému, používané postupy, metody a techniky. Zahrnuty jsou i kontrolní přístupy, zejména interní audit. Pozornost je zaměřěna především na účetnictví jako na základní objekt vnitřního kontrolního systému. Na základě tohoto zaměření je pojednáváno o organizaci účtáren a účetních prací, oběhu účetních dokladů i roční účetní závěrce. Problematika je doplněna vysvětlením externího auditu. K analyzování vnitřního kontrolního systému byla zvolena společnost Baťa, a.s. Analyzována byla především oblast účetnictví se zaměřením na oběh účetních dokladů a přípravu roční účetní závěrky, prověřována byla ale také ochrana firemního majetku. Výstupem jsou konkrétní návrhy zlepšujících opatření a doporučení zakládající zrychlení a zkvalitnění podnikových procesů, která jsou realizovatelná v rámci možností a rozhodovacích pravomocí společnosti.The content of this thesis is to characterize the internal control system and its analysis in the selected company. The first part is devoted to the theoretical definition of the internal control systém. There are presented the basic elements of the control system, the procedures, methods and techniques. Control approaches are also included, especially the internal audit. Attention is focused primarily on accounting as the main object of the internal control system. On the basis of this focus there is made the analysis of the organization of accounting departments and accounting work, the document flow and annual financial statements. The issue is completed by an explanation of the external audit. The analysis of the internal control system was made in the company Baťa, a.s. An analysis was focused mainly on accounting area, particularly on circulation of accounting documents and preparation of annual financial statements. The protection of corporate assets was also reviewed. The outputs are concrete proposals of measures and recommendations which accelerate and improve business processes and which are realizable in possibilities and decision-making powers of the company.117 - Katedra účetnictvívýborn

Reserves and Income Tax in the Czech Republic

Import 04/07/2011Tato bakalářská práce podává ucelený pohled na tvorbu rezerv v České republice, představuje jednotlivé typy účetních i daňových rezerv, zásady pro jejich tvorbu, právní úpravu včetně mezinárodní úpravy podle IFRS a US GAAP. Teoretická část práce je doplněna o ukázky účtování a také praktické příklady jejich tvorby. Druhá část práce zahrnuje analýzu tvorby rezerv v ČR, v níž jsou na názorných příkladech u vybraných společností popsány účetní a daňové aspekty tvorby rezerv. Pomocí této analýzy byly zjišťovány důvody, výhody a nevýhody tvorby rezerv. Součástí práce je i vnitropodniková směrnice pro vybranou společnost, na které jsou ukázány postupy stanovení výše daných typů rezerv.This bachelor labour gives the integrated view for creation of reserves in the Czech republic, presents types of accruals and tax reserves, principles for creating, legal regulation including international regulation with IFRS and US GAAP. The theoretical part is completed of shows of accounting and creating of reserves in practice. The second part of labour includes the analysis of creation reserves in the Czech republic where the accountant and fiscal aspects are described on examples of selected companies. There were found out reasons, advantages and disadvantages of creation reserves. In the labour there is also bye-laws for making reserves in one company which shows the process on determination of amount of particular reserves.117 - Katedra účetnictvívýborn