Proposed changes to the Accounting Act and its harmonization with International Financial Reporting Standards (IFRS)

Tato bakalářská práce představuje očekávané změny v účetních právních předpisech v České republice, které má přinést nový zákon o účetnictví. Představení je doplněno o komparaci navrhovaných změn se stávající legislativou. Hlavním cílem bakalářské práce je seznámit čtenáře s nejvýznamnějšími předpokládanými změnami v zákoně, předvést aspekty, které budou přebírané z Mezinárodních standardu účetního výkaznictví IFRS a provést komparaci s těmito standardy.This bachelor's thesis presents the anticipated changes in accounting regulations in the Czech Republic, which are expected to be introduced through a new Accounting Act. The presentation is supplemented by a comparison of the proposed changes with the current legislation. The main aim of the bachelor's thesis is to familiarize readers with the most significant anticipated changes in the law, highlight aspects that will be adopted from the International Financial Reporting Standards (IFRS), and compare them with these standards

Child drowning on farms in Canada and associated demographic and risk factors

Objectives: This study aimed to examine the occurrence and characteristics of child drowning deaths on farms compared with other child injury deaths on farms. Methods: This study uses cross-sectional data from the Canadian Agricultural Injury Reporting Program for the years 1990 through 2012. Using χ2 tests and regression, it compares the occurrence of demographics and potential risk factors between drowning deaths and all other injury deaths among children (< 19 years of age) on farms. Results: There were 44 drowning deaths and 306 non-drowning deaths identified. Drowning deaths were at younger age (mean age of 5.4 versus 8.8 years old), non-work-related (25% versus 79%), and less likely to occur during adult supervision (36.4% versus 53.5%). Conclusions: Drowning disproportionately affects the very young. Improving supervision of young children may prevent some farm drowning deaths, but installing effective barriers to water hazards is likely more effective

Fate of Ergot Alkaloids during Laboratory Scale Durum Processing and Pasta Production

The fate of ergot alkaloids during the milling of durum and subsequent production and cooking of pasta was examined. Durum samples containing varying amounts of ergot sclerotia (0.01&#8211;0.1% by mass) were milled, and all milling product was analyzed for 10 ergot alkaloids using liquid chromatography with tandem mass spectrometry. Spaghetti was prepared from the semolina obtained during milling. Ergocristine, ergocristinine, and ergotamine were the predominant ergot alkaloids observed in the milling fractions and spaghetti. Approximately 84% of the total ergot alkaloid mass of the whole grain durum resided in the milling product fractions associated with the outer kernel layers (bran, shorts, feeds). No consistent loss of ergot alkaloids was observed during the production or cooking of spaghetti. However, changes in the ratio of R- to S-enantiomers occurred during the milling and cooking of spaghetti. Products containing bran, shorts, and feeds, as well as cooked spaghetti, contained a higher proportion of the less biologically active S-enantiomers. The results of this study emphasize the need to monitor R- and S-enantiomers, and to consider food and feed products, as opposed to whole grain, when assessing any exposure of consumers to ergot alkaloids

Occurrence of Ergot and Ergot Alkaloids in Western Canadian Wheat and Other Cereals

A new method was developed to analyze 10 ergot alkaloids in cereal grains. Analytes included both “ine” and “inine” type ergot alkaloids. Validation of the method showed it performed with good accuracy and precision and that minor enhancement due to matrix effects was present during LC-MS/MS analysis, but was mitigated by use of an internal standard. The method was used to survey durum and wheat harvested in 2011, a year in which ergot infection was particularly widespread in western Canada. A strong linear relationship between the concentration of ergot alkaloids and the presence of ergot sclerotia was observed. In addition, shipments of cereals from 2010–2012 were also monitored for ergot alkaloids. Concentrations of total ergot alkaloids in shipments were lower than observed in harvest samples, and averaged from 0.065 mg/kg in barley to 1.14 mg/kg in rye. In shipments, the concentration of ergot alkaloids was significantly lower in wheat of higher grades