38 research outputs found

    Soil Matrix Determines the Outcome of Interaction Between Mycorrhizal Symbiosis and Biochar for Andropogon gerardii Growth and Nutrition

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    Biochar has been heralded as a multipurpose soil amendment to sustainably increase soil fertility and crop yields, affect soil hydraulic properties, reduce nutrient losses, and sequester carbon. Some of the most spectacular results of biochar (and organic nutrient) inputs are the terra preta soils in the Amazon, dark anthropogenic soils with extremely high fertility sustained over centuries. Such soil improvements have been particularly difficult to achieve on a short run, leading to speculations that biochar may need to age (weather) in soil to show its best. Further, interaction of biochar with arbuscular mycorrhizal fungi (AMF), important root symbionts of a great majority of terrestrial plants including most agricultural crops, remains little explored. To study the effect of aged biochar on highly mycotrophic Andropogon gerardii plants and their associated AMF, we made use of softwood biochar, collected from a historic charcoal burning site. This biochar (either untreated or chemically activated, the latter serving as a proxy for freshly prepared biochar) was added into two agricultural soils (acid or alkaline), and compared to soils without biochar. These treatments were further crossed with inoculation with a synthetic AMF community to address possible interactions between biochar and the AMF. Biochar application was generally detrimental for growth and mineral nutrition of our experimental plants, but had no effect on the extent of their root colonized by the AMF, nor did it affect composition of their root-borne AMF communities. In contrast, biochar affected development of two out of five AMF (Claroideoglomus and Funneliformis) in the soil. Establishment of symbiosis with AMF largely mitigated biochar-induced suppression of plant growth and mineral nutrition, mainly by improving plant acquisition of phosphorus. Both mycorrhizal and non-mycorrhizal plants grew well in the acid soil without biochar application, whereas non-mycorrhizal plants remained stunted in the alkaline soils under all situations (with or without biochar). These different and strong effects indicate that response of plants to biochar application are largely dependent on soil matrix and also on microbes such as AMF, and call for further research to enable qualified predictions of the effects of different biochar applications on field-grown crops and soil processes

    Shock Dyno for Rotational Damper Testing

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    This bachelor thesis deals with the construction of a rotary damper. It describes its pros and cons. All applications of the rotary damper are described and in each application are described the construction and specific properties. Based on these applications was created dynamometer for rotary vane dampers

    Geochemical and Ecological Aspects of Trace Elements Content in Macrofungi

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    l.INTRODUCTION Fungi have important biogeochemical roles in the biosphere and are intimately involved in the cycling of elements and transformations of both organic and inorganic substrates (Gadd 2007, Fig. r). The research area of geomycology is focused on the interactions of fungi with geological environment. T^-:-. -'r | ě|ola I I K. <..'---tt-\ \ Organic acid anion Figure l. Proton- and organic acid ligand-mediated dissolution of metals of soils componets and minerals (Gadd 2004). proton release resurts in cation exchange with sorbed metal ions on clay particles, colloids etc. and metal displacement from mineral suďaces. Released metals can interact with biomass and also be taken up by other biota, and react with other environmental components. organic acids anions, e.g. citrate, may cause mineral dissolution or removal by complex formation. Metal complexes can interact with biota as well as environmental constituents. In some circumstances, complex formation may be followed by crystalization, e.g. metal oxalate formation. Many macrofungal species (macromycetes, mushrooms) are capable of accumulating high concentrations of certain trace elements (includini hear,y tr \ \ -=-r Hm Mgt- metals, noble metals and metalloids) in fruit-bodies and thereby affect elemental geochemical cycling. Many studies..

    Trace elements in mushrooms from extreme habitats

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    Ústav geochemie, mineralogie a nerostných zdrojůInstitute of Geochemistry, Mineralogy and Mineral ResourcesFaculty of SciencePřírodovědecká fakult

    Geochemical and Ecological Aspects of Trace Elements Content in Macrofungi

    No full text
    l.INTRODUCTION Fungi have important biogeochemical roles in the biosphere and are intimately involved in the cycling of elements and transformations of both organic and inorganic substrates (Gadd 2007, Fig. r). The research area of geomycology is focused on the interactions of fungi with geological environment. T^-:-. -'r | ě|ola I I K. <..'---tt-\ \ Organic acid anion Figure l. Proton- and organic acid ligand-mediated dissolution of metals of soils componets and minerals (Gadd 2004). proton release resurts in cation exchange with sorbed metal ions on clay particles, colloids etc. and metal displacement from mineral suďaces. Released metals can interact with biomass and also be taken up by other biota, and react with other environmental components. organic acids anions, e.g. citrate, may cause mineral dissolution or removal by complex formation. Metal complexes can interact with biota as well as environmental constituents. In some circumstances, complex formation may be followed by crystalization, e.g. metal oxalate formation. Many macrofungal species (macromycetes, mushrooms) are capable of accumulating high concentrations of certain trace elements (includini hear,y tr \ \ -=-r Hm Mgt- metals, noble metals and metalloids) in fruit-bodies and thereby affect elemental geochemical cycling. Many studies..

    Impact of Corporate Income Tax on Selected Accounting Cases

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    The bachelor thesis deals with the impact of corporate income tax on the accounting of a business-type legal entity. The issue is current in the connection with the interest of legal entities to optimize their tax liability in the period of economic crisis and the preparation of a new law covering accounting, which will replace more than thirty years old legislation, the last major amendment of which took effect on 1 January 2016. The main objectives of the thesis are to identify the extent to which tax legislation affects a company's and to illustrate specific cases with practical examples that can also serve to deepen the reader's knowledge of the subject. The aim is also to analyze and evaluate the complexity of the legislation and standards related to the topic of the thesis and its evolution between 1993 and 2023. The objectives are met by analysing the legislation and preparing examples with solutions and diagrams illustrating the accounting procedure. For the analysis of complexity, the method of masuring the number of characters in the period is chosen and its evaluation is performed using a data visualization tool. The most significant conclusions of the thesis are the identification of a significant increase in the complexity of legislation and standards and the increasing number of exceptions and special provisions that often significantly affect the accounting and subsequent tax burden on the legal entity. The thesis also provides a comprehensive overview of common practical situations in which the reader of the thesis can gain a better insight through illustrative examples and their analysis and solutions. An area of possible deeper investigation may be the adjustments of the accounting profit (or loss) to the tax base and the calculation of tax payable.Bakalářská práce se zabývá vlivem daně z příjmů právnických osob na účetnictví právnické osoby podnikatelského typu. Problematika je aktuální v souvislosti se zájmem právnických osob optimalizovat svou daňovou povinnost v období ekonomické krize a přípravou nového zákona o účetnictví, který nahradí více než třicet let starý právní předpis, jehož poslední velká novelizace proběhla s účinností k 1. lednu 2016. Hlavními cíli práce jsou zjištění rozsahu, v jakém daňové přepisy ovlivňují účetnictví společnosti a účtování konkrétních transakcí a jejich znázornění na praktických příkladech, které mohou sloužit také k prohlubování znalostí zájemců o danou problematiku. Cílem je také analyzovat a zhodnotit složitost právních předpisů a standardů souvisejících s tématem práce a její vývoj v letech 1993 až 2023. Cíle jsou naplňovány analýzou a rozborem právních předpisů a tvorbou příkladů včetně řešení a schémat znázorňujících účtování. Pro analýzu složitosti je zvolena metoda vývoje počtu znaků v daném období a její zhodnocení s využitím nástroje pro vizualizaci dat. Nejvýznamnějšími závěry práce jsou zjištění výrazného zvýšení složitosti právních předpisů a standardů a také zvyšujícího se množství výjimek a speciálních ustanovení, která často významně ovlivňují účtování a následnou daňovou zátěž na účetní jednotku. Práce také přináší ucelený přehled častých situací z praxe, v nichž je možné nabýt lepšího přehledu díky ilustrativním příkladům a jejich rozboru včetně řešení. Další oblastí eventuálního prohloubení zkoumání mohou být úpravy účetního výsledku hospodaření na základ daně a výpočet splatné daně

    Shock Dyno for Rotational Damper Testing

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    Tato bakalářská práce se zabývá konstrukcí rotačního tlumiče. Popisuje jeho kladné a záporné stránky. Jsou popsány všechny aplikace rotačního tlumiče a u každé aplikace je popsána konstrukce a specifické vlastnosti. Na základě popisu aplikací byl vytvořen návrh měřícího stavu pro rotační tlumiče.This bachelor thesis deals with the construction of a rotary damper. It describes its pros and cons. All applications of the rotary damper are described and in each application are described the construction and specific properties. Based on these applications was created dynamometer for rotary vane dampers.

    Geochemical and Ecological Aspects of Trace Elements Content in Macrofungi

    No full text
    l.INTRODUCTION Fungi have important biogeochemical roles in the biosphere and are intimately involved in the cycling of elements and transformations of both organic and inorganic substrates (Gadd 2007, Fig. r). The research area of geomycology is focused on the interactions of fungi with geological environment. T^-:-. -'r | ě|ola I I K. &lt;..'---tt-\ \ Organic acid anion Figure l. Proton- and organic acid ligand-mediated dissolution of metals of soils componets and minerals (Gadd 2004). proton release resurts in cation exchange with sorbed metal ions on clay particles, colloids etc. and metal displacement from mineral suďaces. Released metals can interact with biomass and also be taken up by other biota, and react with other environmental components. organic acids anions, e.g. citrate, may cause mineral dissolution or removal by complex formation. Metal complexes can interact with biota as well as environmental constituents. In some circumstances, complex formation may be followed by crystalization, e.g. metal oxalate formation. Many macrofungal species (macromycetes, mushrooms) are capable of accumulating high concentrations of certain trace elements (includini hear,y tr \ \ -=-r Hm Mgt- metals, noble metals and metalloids) in fruit-bodies and thereby affect elemental geochemical cycling. Many studies...t. uvoD Houby jsou nezastupitelnou součástíbiosfery a aktivně se zučastňují transformací organiclgich i anorganických substriítů(Gadd 2007, obr. 1,,. Předmětem oboru geomyko|ogie je sfudium interakcí hub s geologickým prostředím. obrázek l. Rozpouštěníkovů a půdnich komponent organiclcými kyselinami (Gadd -2o04). Interakce protonů s kationty adsorbovanými na povrchu jílových minerálů, koloidů a dalšíchpůdníchkomponent zapříčiňujíjejich uvohóváni do půdníhoroztoku, odkud mohou bý absorbovány biotou' organické kyseliny, např. kyselina citrónová, se účastnírozpouštěni minerálů. Komplexace organick'jmi kyselinami můŽe v někteých případech vést ažk fuorbě někteých minerálů, např. šťavelanů. Mnohé tzv. velkéhouby (makromyceý) jsou schopné akumulovat v plodnicích některé stopové prvky (včetně těŽkých kovu, drahých kovůa polokovů), a tak vsfupovat do jejich biogeochemicloých cyk|ů. v čisých oblastech vyššíobsahy stříbra neŽ houby ektomykorhizní (median 0,65 mg kg-' Ag). U dvou druhů muchomůrek ze sekce Lepidella, muchomůrky šiškovité_ Amanita strobilformis a muchomůrky jeŽatohlavé _ Amanita solitaria by|a na|ezena hyperakumulace stříbra- Přestože plodnice pochazely z oblastí s'normálními obsahy střibra v půdách (0'07-1,0 mg kg.l Agl. u ptoanicích byly obsahy běžně 800-2500x vyššía pohybovaly se obvykle viozmézi...Institute of Geochemistry, Mineralogy and Mineral ResourcesÚstav geochemie, mineralogie a nerostných zdrojůFaculty of SciencePřírodovědecká fakult

    Transatlantic disjunction in fleshy fungi. II. The Sparassis spathulata – S. brevipes complex

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    Taxo-nomenclaturally, transatlantic disjunctions among fleshy fungi take two forms: 1) the same name is used on both continents, but the phylotaxonomic congruity of the organisms is questionable; and 2) different names are used, but whether they refer to the same or different organisms is questionable. This paper takes up an example of the latter case, where the European representative is known as Sparassis brevipes (or S. nemecii) and the American as S. spathulata (or S. herbstii). Phylogenetic placement shows that European and North American entities differ and that different names are appropriate. The study further shows that S. nemecii is a morphological variant of S. brevipes and that S. herbstii likewise appears to be a morphological variant of S. spathulata. In order to bring taxonomic stability to this taxonomic complex, S. brevipes is typified, epitypes are designated for S. nemecii and S. spathulata and all taxa are redescribed. Two new combinations are proposed: S. brevipes f. nemecii and S. spathulata f. herbstii
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