Use of 3D Printing in the Czech Republic

Bakalářské práce je rešerší současného stavu 3D tisku a jeho využití v České republice. Úvod práce je zaměřen na přehled technologií 3D tisku dle kategorizace ISO. Následující kapitola popisuje zastoupení 3D tisku v univerzitním prostředí, hlavní webové stránky zabývající se 3D tiskem a další hlavní podporovatelé rozvoje 3D tisku v České republice. Hlavní část bakalářské práce se zabývá využitím 3D tisku v jednotlivých průmyslových odvětvích v České republice – automobilový průmysl, energetika, letectví, strojírenství, stavebnictví a zdravotnictví. Závěr práce se věnuje porovnání stavu 3D tisku v zahraničí a České republice.The bachelor thesis focus on the use of 3D printing in the Czech Republic. At the beginning of the thesis the overview of the additive manufacturing technologies was made based on ISO categorization. The following chapter describes the presence of 3D printing in the universities, the main 3D printing web sites and other major participants on the 3D market in the Czech Republic. The main part of the bachelor thesis describes the use of 3D printing in individual industries in the Czech Republic - automotive, energy, aviation, engineering, construction and health. At the end of thesis there was performed the comparison of the current situation in 3D printing in Czech Republic and abroad.346 - Katedra obrábění, montáže a strojírenské metrologievýborn

A 200 km suspected impact crater Kotuykanskaya near Popigai, Siberia, in the light of new gravity aspects from EIGEN 6C4, and other data

We provide arguments in favour of impact origin of a 200 km suspected impact crater Kotuykanskaya near Popigai, Siberia, Russia. We use the gravity aspects (gravity disturbances, the Marussi tensor of the second derivatives of the disturbing geopotential, the gravity invariants and their specific ratio, the strike angles and the virtual deformations), all derived from the combined static gravity field model EIGEN 6C4, with the ground resolution of about 10 km and a precision of about 10 milliGals. We also use the magnetic anomalies from the model EMAG2 and emphasize the evidence of much deeper sources in the suspected area, constraining the impact origin of this structure.Web of Science101art. no. 609

First observation of the beetle Sericoderus lateralis consuming Cladosporium fulvum in a greenhouse tomato: potential for biological protection or risk to the crop?

For the first time, the mycophagous beetle Sericoderus lateralis (Gyllenhal, 1827) was documented feeding on tomato leaf mold (Cladosporium fulvum Cooke, 1878) tissues. The phenomenon was observed during the years 2022 and 2023 in a hydroponic tomato green-house situated near the Czech-Polish border within the cadastre of Dolni Lutyne munici-pality in Czechia. Greenhouse and laboratory observations confirmed that adult and larvae feeding activity led to a reduction in tomato leaf mold lesions. In addition, there was a posi-tive correlation between tomato leaf mold disease progression and increased populations of S. lateralis in the tomato crop. Petri dish observations confirmed egg laying occurred on a diet of tomato leaf mold. Further research is warranted to discern whether S. lateralis is a potential biological control agent for tomato leaf mold or if it acts to facilitate the spread of the disease by acting as a spore vector.O

Global and regional seasonal variations of the geoid detected by grace

Since 2002, the US-German GRACE (Gravity Recovery and Climate Experiment) mission has been providing a precise survey of the Earth's time-variable gravity field, with unprecedented temporal and spatial sampling. GRACE time-variable gravity fields provide a means of measuring the temporal and spatial variations of mass redistribution within the Earth system. The GRACE mission has started a new era in studying a series of geophysical problems ranging from deep Earth structure to tracking mass redistribution on and near the surface of the Earth. Time variability of the gravity field presented here is based on the transformation of “monthly gravity field models” to the geoid. We show the changes caused by the global water cycle and land hydrology.Web of Science10329128

First record of adventive species Monoxia obesula Blake, 1939 in Greece

Monoxia obesula, a species native to the U.S.A. and adventive in western Mediterranean, is recorded in Greece for the first time. In 2022, one female specimen was collected on Théra Island (Santorini Archipelago, Aegean Sea), becoming the easternmost Mediterranean record. Host plants are Amaranthaceae species, particularly Atriplex halimus occurring in saline habitats. The presence of Monoxia obesula in Greece is alarming because it spreads its occurrence towards the eastern Mediterranean and may therefore pose a significant danger for Atriplex halimus stands.O

New species and subspecies of Nymphius (Coleoptera: Chrysomelidae: Galerucinae) from Iran and Turkey

Bezděk, Jan (2008): New species and subspecies of Nymphius (Coleoptera: Chrysomelidae: Galerucinae) from Iran and Turkey. Acta Entomologica Musei Nationalis Pragae 48 (1): 79-93, DOI: http://doi.org/10.5281/zenodo.450362

Taumacera apicalis

<i>Taumacera apicalis</i> (Baly, 1864) <p> <i>Platyxantha apicalis</i> Baly 1864: 234 (original description)</p> <p> <b>Type material examined.</b> SYNTYPE: 1 ♂, ‘Type [white round label with red collar, p] // Platyxantha / apicalis / Baly / Sumatra [grey, h] // [blank white label]’ (BMNH).</p> <p> <b>Additional material examined. SINGAPORE:</b> ‘Singap’, 1♂ (BMNH). <b>INDONESIA: SUMATRA:</b> ‘Sum’, 2 ♂♂ 1 ♀ (BMNH). <b>CENTRAL KALIMANTAN:</b> Sungei Mohot, Marung Raya, 200 m, i.2011, 1 ♀, M. Geiser leg. (BMNH). <b>MALAYSIA: PAHANG:</b> Taman Negara N. P., Kuala Tahan, 14.iii.2007, 1 ♀, J. Foit leg. (JBCB). <b>PERAK:</b> Temengor, 29.–30.i.1994, 1 ♀, Salleh & Ismail leg. (JBCB). <b>SARAWAK:</b> foot of Mt. Dulit, junction of Tinjar and Lejok Rivers, 4.viii.1932, 1 ♀, B. M. Hobby & A. W. Moore leg. (BMNH); same data, 14.viii.1932, 1 ♀ (BMNH); same data, 26.viii.1932, 1 ♀ (BMNH); same data, 16.ix.1932, 2 ♂♂ 1 ♀ (BMNH); same data, 12.xi.1932, 1 ♂ (BMNH); Kapah River tributary of Tinjar River, 2.x.1932, 2 ♂♂ 1 ♀, B. M. Hobby & A. W. Moore leg. (BMNH); same data, 3.x.1932, 2♀♀ (BMNH); same data, 4.x.1932, 1♀ (BMNH); same data, 24.ix.1932, 1 ♀ (BMNH); ‘SAR’, 1 ♂ (BMNH). <b>SABAH:</b> Bettotan near Sandakan, 19.viii.1927, 2 ♂♂ (BMNH).</p>Published as part of <i>Bezděk, Jan, 2019, Taumacera revisited, with new synonyms, new combinations and a revised catalogue of the species (Coleoptera: Chrysomelidae: Galerucinae), pp. 23-52 in Acta Entomologica Musei Nationalis Pragae (Acta. Ent. Mus. Natl. Pragae) (Acta. Ent. Mus. Natl. Pragae) 59 (1)</i> on page 30, DOI: 10.2478/aemnp-2019-0003, <a href="http://zenodo.org/record/4505520">http://zenodo.org/record/4505520</a&gt

Plecomera thunbergii subsp. thunbergii thunbergii (Lacordaire 1848

<i>Plecomera thunbergii thunbergii</i> (Lacordaire, 1848) <p>Fig. 9</p> <p> <i>Clythra</i> (<i>Plecomera</i>) <i>thunbergii</i> Lacordaire, 1848: 104 (replacement name for <i>Clythra macropus</i> Thunberg, 1821, not <i>Clytra macropus</i> Illiger, 1800).</p> <p> <i>Clythra macropus</i> Thunberg, 1821: 184 (original description).</p> <p> <i>Clythra</i> (<i>Plecomera</i>) <i>quadraticollis</i> Lacordaire, 1848: 105 (original description).</p> <p> <i>Clythra macropus</i> – Forsberg 1821: 282 (redescription).</p> <p> <i>Miopristis macropus</i> – Gemminger & Harold 1874: 3280 (catalogue).</p> <p> <i>Miopristis</i> (<i>Plecomera</i>) <i>macropus</i> – Jacoby & Clavareau 1906: 14 (catalogue).</p> <p> <i>Miopristis</i> (<i>Plecomera</i>) <i>thunbergi</i> – Clavareau 1913: 31 (catalogue).</p> Type localities <p> <i>Clythra macropus</i>: “Cap” [= from the publication title]. <i>Clythra quadraticollis</i>: “Cap de Bonne Espèrance”.</p> Material examined <p> SOUTH AFRICA • 1 ♂, syntype of <i>Clythra macropus</i>; “Uppsala Univ. Zool. Mus. / Thunbergsaml. nr. 8245 / <i>Clythra macropus</i> / Cap. TYP [r, p] // <i>macropus</i>. / Cap. 24 [box label, w, h]”; UUZM • 1 ♂, syntype of <i>Clythra macropus</i>; “Uppsala Univ. Zool. Mus. / Thunbergsaml. nr. 15375 / <i>Clythra macropus</i> / TYP [r, p] // <i>macropus</i>. / III [box label, w, h]”; UUZM • 1 ♂, syntype of <i>Clythra quadraticollis</i>; “ E. Coll. / Chevt. [w, p] // cbs [w, h] // 240 [b, p] // SYN- / TYPE [round white label with blue collar] // <i>Plecomera</i> / <i>quadraticollis</i> / Lac. type [w, h] // <i>brachialis</i> / Ch. cbs [w, h] // 67-56 [w, p]”; BMNH • 1 ♂, syntype of <i>Clythra quadraticollis</i>; “23098 [w, p] // Promont. / b. sp. / Lichtst. [b, h] // <i>Plecomera</i> / <i>quadraticollis</i> / Lacord * [w, h] // Captans / N. / Pr. b. Sp. Lichtenst. [b, h]”; ZMHB.</p> Distribution <p>RSA.</p> Comments <p> Given that <i>Clythra macropus</i> Thunberg, 1821 was a homonym of <i>Clytra macropus</i> Illiger, 1800 (now in <i>Tituboea</i>), Lacordaire (1848) proposed the replacement name <i>Clythra</i> (<i>Plecomera</i>) <i>thunbergii</i> for Thunberg’s species.</p> <p> Lacordaire (1848) proposed the subgenus <i>Plecomera</i> for two species from the Cape: <i>Clythra thunbergii</i> Lacordaire, 1848 and <i>Clythra quadraticollis</i> Lacordaire, 1848. Recently, <i>Plecomera</i> was treated at genus level by Medvedev (1989b, 1992a, 1993b, 2008) and Medvedev & Regalin (1997) without any other comment. The type species <i>Clythra quadraticollis</i> was designated by Medvedev & Regalin (1997). Currently, <i>Plecomera</i> includes six species and one subspecies. However, the position of some species in <i>Plecomera</i> needs verification and the whole genus is in need of comprehensive revision.</p> <p> Medvedev (2008) synonymized <i>Plecomera thunbergii</i> and <i>P. quadraticollis</i> arguing that the two taxa represent two extreme color variations of a single species, and he also described transitional forms.</p>Published as part of <i>Bezděk, Jan, 2019, Annotated review of Cryptocephalinae (Clytrini), Synetinae and part of Galerucinae (Coleoptera, Chrysomelidae) described by Carl Peter Thunberg, pp. 1-42 in European Journal of Taxonomy 499</i> on pages 18-20, DOI: 10.5852/ejt.2019.499, <a href="http://zenodo.org/record/2651404">http://zenodo.org/record/2651404</a&gt

Coeligetoides trifurcatus Bezděk 2016

Coeligetoides trifurcatus BezdĚK, SP. nov. (Figs 43–51) Type locality. Indonesia, East Kalimantan, 15 km N of Balikpapan, Sungai Wain Protection Forest, 01°08.1′S 116°49.9′E. Type material. Holotype: ♂ (NMPC), “INDONESIA, E Kalimantan / ca. 15 km N of Balikpapan / Sungai Wain Protection Forest / 01°08.1 ' S, 116°49.9 ' E, 35 m / J. Hájek, J. Schneider & / P. Votruba leg. 8–11.xii.2011 [w, p] // primary rainforest; individual / collecting in stream, puddles and / swamp, on vegetation and dead / wood; light trap at border of forest [w, p]”. Paratypes: 1 ♂ (NMPC), same label data as in holotype; 1 ♀ (NMPC), “MALAYSIA, Perak / Cameron Highlands / Batu (= Mile) 19 vill. env. / 04°22.2 ' N, 101°20.0 ' E, 590 m / Jiří Hájek leg. 5.–15.v.2009 [w, p]”; 1 ♀ (JBCB), “MALAYSIA W, 2013 / KELANTAN, Kg. Tunku / Mt. Noring Timur, 1200 m / 150 km S of JELI, 21.ii. – / 14.iii., P. Čechovský leg. [w, p]”; 2 ♀ (JBCB), “MALAYSIA, prov. Johor / Tioman Isl. / jungle track 10–600 m a.s.l. / 15.– 29.3.2009, V. Hula [w, p]”; 1 ♂ (JBCB), “MALAYSIA, Pahang distr., / 30 km NE Raub, Lata Lembik / 3°56 ' N 101°38 ' E, 200–400 m, / 22.iv.–15.v.2002, / E. Jendek & O. Šauša leg. [w, p]”; 1 ♂ (NHMB), “MALAYSIA; Tioman; 400m; / Kampong Tekek—K. Juara / 9.iii.1998; 2,48N 104,11E / Dembický & Pacholátko leg. [w, p]”; 3 ♀ (NHMB), “W SUMATRA prov.; Kerinci / Seblat N. P.; 24km NE Tapan; / MUARA SAKO→E env.; / 2°05 ' S 101°15 ' E; 400–550m; / Dembický leg.; 4.–18.iii.2003 [w, p] // Collection / Naturhistorisches / Museum Basel [w, p]”; 2 ♀ (HNHM), “THAILAND, pr. Trang, / Kao Chong Nature / Wildlife Reserve / Center, rainforest, [w, p] // river Khao Chong, / swept & beaten, / 22.XI.2003, No. 14, / A. Orosz & Gy. Sziráki [w, p]”; 1 ♂ (BMNH), “59470 [w, h] // Doherty [w, p] // Borneo / Pengaron [w, p]”; 1 ♀ (ZMHB), “Dohrn / Sumatra / Liangagas [w, p] // 71514 [w, p] // Cotype [sic!] [o, p] // Coeligethes / unicolor / Jac [w, h]”; 1 ♂ 1 ♀ (BMNH), “Dohrn / Sumatra / Liangagas [w, p] // Jacoby Coll. / 1909-28 a. [w, p]”; 1 ♂ (MSNG), “Dohrn / Sumatra / Liangagas [w, p] // Coeligethes / unicolor Jacoby / det. M. Jacoby, 1899 [w, p] // MUSEO GENOVA / dedit Dr. Heinrich / Dohrn (Stettin), 1900 [w, p]”; 1 ♂ (MSNG), “Soekaranda / Januar 1894 / Dohrn [w, p] // Coeligethes / unicolor / Jac [w, h] // Coeligethes / unicolor Jacoby / det. M. Jacoby, 1899 [w, p] // MUSEO GENOVA / dedit Dr. Heinrich / Dohrn (Stettin), 1900 [w, p]”; 1 ♀ (BMNH), “Mt. Matang, / W. Sarawak. / G. E. Bryant. [p] / 20.XII.13 [w, h] // MSI [w, h] // G. Bryant Coll. / 1919-147 [w, p]”; 1 ♀ (BMNH), “PENINSULAR SIAM, / NAKON SRI TAMARAT / KHAO LUANG [p] / 1500–9000 [h] FT. [p] / March 20th [h] 1922. / H. M. PENDLEBURY [w, p] // Coeligetes / sp. [h] / Det. G. E. Bryant [w, p] // Ex F. M. S. / Museum. / B. M. 1955-354. [w, p]”; 1 ♀ (BMNH), “PENINSULAR SIAM, / NAKON SRI TAMARAT / KHAO LUANG [p] / 2000 [h] FT. [p] / March 25th [h] 1922. / H. M. PENDLEBURY [w, p] // Ex F. M. S. / Museum. / B. M. 1955-354. [w, p]”; 1 ♂ (BMNH), “PAHANG, F. M. S. / Lubok Tamang [p] / 3500 [h] ft. [p] / 10th [h] June, 1923 / H. M. Pendlebury. [w, p] // Ex F. M. S. / Museum. / B. M. 1955-354. [w, p]”; 1 ♂ 3 ♀ (UKM), “PERAK: Taiping / Bukit Larut / 20 Jun 1994 / Ismail, Ruslan, Yusof [w, p]”; 1 ♀ (UKM), “PERAK: Bukit / Larut / 21 Juiai 1994 / Salleh, Ismail & Ruslan [w, p]”; 1 ♂ (UKM), “PERAK: Taiping, / Bukit Larut / 13–15 Jun 91 / Ismail & Yusof [w, p] // GALERUCINAE [p] / Liroetis [h] / det. Mohamedsaid 199 [p] 3 [w, h]”; 1 ♀ (UKM), “PERAK: Taiping, / Bukit Larut / 13–15 Jun 91 / Ismail & Yusof [w, p]”; 1 ♀ (UKM), “PERAK: Bukit / Larut / 5 Ogos 1991 / Mohd Salleh [w, p]”; 1 ♀ (UKM), “PERAK: Bukit / Larut / 8–9 Mac 1990 / Ismail, Ruslan [w, p]”; 1 ♂ (UKM), “PERAK: Bukit / Larut [h] / 27 Mei 90 / Mohd Salleh [w, p]”; 1 ♀ (UKM), “TERENGGANU: / H. Lipur Sekayu / 24 Ogos 1994 / Ismail & Zabidi [w, p]”; 1 ♀ (UKM), “SELANGOR: Hutan / Rekrasi Sg. Sendat / 12 Okt. 91 / Ismail & Ruslan [w, p]”; 1 ♀ (UKM), “PAHANG: Pulau Tioman / 27–31 Ogos 91 / Yusof, J´din & Mahbob [w, p]”; 1 ♀ (UKM), “PAHANG: Cameron / Highlands / 4 April 1990 / Zaidi, Ismail, Ruslan [w, p]”; 1 ♂ (PRCS), “MALAYSIA, NW N Penang Island, / near Teluk Bahang vill., National Park / h~ 160m,N 05°27 ' 29'', E 100°11 ' 36'' / 18. II.2014 P. Romantsov leg. [w, p]”; 1 ♂ (PRCS), “MALAYSIA, N Borneo, Sabah, / Keningau dist., Trus Madi Mt., / h~ 1250m, N 05°26 ' 35'', E 116°27 ' 5'' / 28.II.2014 P. Romantsov leg. [w, p]”; 1 ♀ (BMNH), “BRUNEI: x-1992 / Temburong District / Ridge NE of Kuala / Belagong, 300m. [w, p] // 125W MV Light Trap / J H Martin coll. / BMNH(E) 1992-172 [w, p]”. The specimens are provided with one additional printed red label: “HOLOTYPUS, [or PARATYPUS, respectively], / Coeligetoides g. nov. / trifurcatus sp. nov., / J. Bezděk det., 2015”. Description. Measurements. Males: 7.7–9.5 mm (holotype 8.4 mm), females: 8.0– 11.7 mm. Body almost completely yellowish brown, except black apices of mandibles and slightly infuscate tibiae and tarsi. Male (holotype, Fig. 43). Labrum transverse, with widely rounded anterior angles and shallowly concave anterior margin, surface with 8 setae in transverse row. Anterior part of head lustrous, flat, slightly uneven, posterior tip relatively wide, surface covered with several large punctures, and with several long pale setae along anterior margin and laterally along antennal insertions. Interantennal space wide, 1.70 times as wide as transverse diameter of antennal socket. Eyes large, interocular space 1.30 times as wide as transverse diameter of eye. Frontal tubercles subpentagonal, transverse, with anterior tips divergent, surface covered with several larger punctures, lustrous. Vertex distinctly impressed behind frontal tubercles, surface covered with distinct punctures and short pale setae, medially with narrow impressed line. Antennae filiform, 0.91 times as long as body, length ratio of antennomeres equals 13-5-12-17-17 -17-18-17-17-16-19. Pronotum lustrous, transverse, 1.85 times as broad as long, widest in middle, covered with double fine punctation: very dense fine micropunctures and moderately dense larger punctures. Anterior margin slightly concave, lateral margins moderately rounded (in posterior half nearly parallel, in anterior half convergently rounded), posterior margin widely rounded. Anterior margin with indistinct border, posterior margin moderately bordered. Lateral margins with wider channel-like margins. All angles obtusangulate, anterior ones distinctly swollen, all angles with setigerous pore bearing long pale seta, additional four to five setae placed on lateral margins. Scutellum with very widely rounded tip. Elytra long 1.85 times as long as wide and 0.75 times as long as body, almost glabrous, with several short setae visible on lateral and apical slopes, covered with dense confused punctures. Humeral calli well developed. Epipleura wide basally, gradually narrowing posteriorly and disappearing before apex. Posterior margin of anterior coxal cavities open. Last ventrite short, with two short, wide, V-shaped incisions, median lobe wide with elongate oval impression, penultimate ventrite with small semicircular incision in middle of posterior margin (Fig. 47). Protarsomeres I and II narrow, protarsomere I elongate subtriangular, twice as long as wide, length ratio of protarsomeres I–IV equals 8-6-6-9. Metatarsomere I long and narrow, length ratio of metatarsomeres I–IV equals 14-7-6-10. Claws bifid, inner teeth shorter than outer ones (Fig. 46). Aedeagus small, flat, apex with short sharp incision, in lateral view apical part bent downwards. Dorsal process with two branches: ventral, slightly wider, directed obliquely upwards, and dorsal, slightly narrower, widely bent, with apical third bifurcate (Fig. 45). Female (Fig. 44). Interantennal space wider, 2.20 times as wide as transverse diameter of antennal socket. Eyes smaller, interocular space wider, 1.85 times as wide as transverse diameter of eye. Antennae shorter than in male, 0.65 times as long as body. Last ventrite with entire regularly rounded posterior margin (Fig. 48). Pygidium with posterior margin widely concave, tergite VIII with posterior margin widely shallowly concave (Fig. 49). Sternite VIII transversely rhomboid, with V-shaped incision in middle of posterior margin, with short pale setae cummulated along posterior margin except middle part, tignum twice longer than sternite VIII (Fig. 51). Vaginal sclerite missing. Spermatheca with poorly delimited nodulus (Fig. 50). Variability. Outer margin of tibiae usually darkened, tarsi rarely infuscate, rarely legs completely yellow or tibiae completely infuscate. Differential diagnosis. Coeligetoides trifurcatus sp. nov. is habitually similar to dorsally pale Coeligetes species (C. unicolor and C. howardi sp. nov.). Most of specimens of Coeligetoides trifurcatus sp. nov. can be distinguished by the darkened tibiae which are always pale in both similar Coeligetes species. Additional differencies duplicate the generic characters: Coeligetoides trifurcatus sp. nov. has posterior margin of anterior coxal cavities open (closed in Coeligetes), aedeagus is wide and flat with dorsal process thin and trifurcate, anterior part of head is flat with wide posterior tip (elevated and convex with posterior tip narrower in Coeligetes), claws bifid (claws appendiculate in Coeligetes), labrum with shallowly concave anterior margin (rounded or nearly straight in Coeligetes), female last ventrite with entire and regularly rounded posterior margin (incised in Coeligetes), vaginal sclerite absent (present in Coeligetes), spermatheca with poorly delimited nodulus (nodulus well developed in Coeligetes). Distribution. Malaysia (Peninsular Malaysia, Sabah, Sarawak), Brunei, Indonesia (Sumatra, Kalimantan), Thailand. Etymology. Trifurcatus (= trident) refers to the unusual shape of the dorsal process of the aedeagus, bearing three branches.Published as part of Bezděk, Jan, 2016, Revision of the genus Coeligetes from Malaysia and Indonesia, and description of Coeligetoides gen. nov. (Coleoptera: Chrysomelidae: Galerucinae) in Zootaxa 4085 (4), DOI: 10.11646/zootaxa.4085.4.3, http://zenodo.org/record/105274

Analysis of Revenue Recognition in accordance with the Czech Accounting Legislation vs. IFRS

The master thesis is focused on revenue recognition according to both the Czech accounting legislation and the International Financial Reporting Standards. The introduction is devoted to the general description of the Czech legislation regarding accounting provisions and also brief description of IFRS is provided. An analysis of the Czech accounting regulation of revenue recognition follows and it is continuously confronted with the IFRS. Based on this comparison, appropriate improvement proposals to the Czech accounting legislation are made. This analytical part is divided into several parts such as measurement of revenue, recognition of revenue, presentation and disclosure, revenue from contracts with customers and revenue from leases. Final part devotes to the harmonization process in the EU and world (convergence between IFRS and US GAAP)