Comparison of Valuation of Financial Instruments according to the International and Czech Accounting Standards in the Context of Performance Reporting

The paper is devoted to a comparison of the valuation of financial instruments according to the international and Czech accounting standards in the context of performance reporting of trade corporations. Differences in valuation and reporting of financial instruments are examined in connection with the upcoming amendments to the international accounting standards, which are currently the subject of scientific and expert discussions. The research focused on the comparison of classification methods of financial instruments according to the international and Czech standards and the resultant methods of recognition, valuation and reporting with the aim of identifying possible differences. The research arrived at the discovery of what causes the differences and the assessment of their impact on the financial statements of trade corporations. A different concept of accruals on long-term receivables and variant calculations of present value affected the amount of the reported balance sheet as well as performance. Calculations of specific values of differences in financial instruments are made in two model examples in the categories Held-to-maturity investments (HTMI) and Loans and receivables (L&R), both from the viewpoint of owners, as well as from the perspective of debtors. The development of these differences in time is described graphically. The differences in the reported values manifested themselves in overvaluation or undervaluation during the life of the financial instrument, but the values were identical at the time of their maturity. It has been proved that differences between the reported financial situation and the performance of trade corporations persist even after the amendment to the Czech accounting legislation, and it is necessary to take them into account in financial analysis

Assessment of contamination around the landfill Pozďátky

Tato bakalářská práce se zaměřuje na charakterizaci lokality a na zhodnocení znečištění vody blízko skládky nebezpečných odpadů Pozďátky. V práci je zhodnocen výskyt vybraných kontaminantů. Odběry vzorků byly prováděny na pěti různých místech, v místě odtoku znečištěných vod skládkou, na soutoku těchto vod s potokem Prašinec, v dalších místech potoku Prašinec, která jsou ovlivněna skládkovými vodami a na místě, kde se nepředpokládá znečištění potoka Prašinec.This bachelor thesis is focused on the characterization of the locality and on the evaluation of water contamination in a short distance from Pozďátky - the hazardous landfill. The occurrence of the selected contaminants is assessed. The samples were collected at five different locations: landfill leaks, the confluence of these leaks with the Prašinec creek, in other parts of the Prašinec creek affected by contaminated waters and on the very site of the creek Prašinec where no water pollution has been expected.

Determination of nonylphenol and its isomers in waters

Předložená diplomová práce je zaměřena na problematiku nonylfenolu, degradačního produktu tenzidů. Nonylfenol však nejčastěji vzniká v čistírnách odpadních vod převážně během mikrobiální degradace nonylfenol ethoxylátů používaných v průmyslu. Je to látka vysoce bioakumulativní, toxická převážně pro vodní organismy. Kromě toho patří mezi hormonální disruptory. Byla vypracována podrobná rešerše, na základě které byla řešena experimentální část diplomové práce. Nonylfenol byl zjišťován ve vzorcích odpadních vod. Pro izolaci analytu a přečištění extraktu byla použita metoda extrakce na pevnou fázi (SPE). Finální stanovení bylo provedeno na plynové chromatografii v tandemu s hmotnostním spektrometrem s průletovým analyzátorem (TOF). Všechny kroky preanalytického a analytického postupu byly optimalizovány.This diploma thesis is focused on the issue of nonylphenol, degradation product of surfactants. Nonylphenol however most often arises in wastewater treatment plants predominantly during the microbial degradation of nonylphenol ethoxylates used in industry. It is a substance highly bioaccumulative, toxic predominantly to aquatic organisms. Furthermore, it belongs among hormone disruptors. The detailed research was prepared, on the basis which experimental part of diploma thesis was solved. Nonylphenol was determined in samples of the wastewater. The solid phase extraction (SPE) was used for the isolation of the analyte and purification of the extract. The final determination was performed on the gas chromatography with tandem mass spectrometry with time of flight analyzer (TOF). All steps of the preanalytical and the analytical procedure were optimized.

Influence of glass composition on high zirconia fused cast refractory corrosion

Chemical composition and microstructure of individual phases of corroded high zirconia fused cast (HZFC) refractory have been examined in various places and distances from the interface with molten glass of different compositions. An unused HZFC block (ER 1195 RT) as well as blocks corroded by lead glass for lighting purpose, container white glass and Simax glass, respectively, have been investigated. Static crucible corrosion tests have been carried out at 1450 °C for 100 h. Samples of refractories were studied by means of scanning electron microscopy with energy dispersive X-ray spectroscopy and X-ray diffraction. The greatest changes were observed only in the glassy phase composition of individual corroded samples

Economic efficiency of mergers in the Czech Republic 2001–2010

The paper presents partial results of research focusing on accounting, taxation and legal aspects of mergers in the Czech market. The input source is a database of mergers implemented in the Czech territory, which compiles data taken from the Trade Register for the decade of 2001–2010. The structure of the data allows for an evaluation of development trends of mergers in the Czech market, analysis of economic consequences of mergers and finding possible causes of their success or failure. From economic characteristics of merger success, we have chosen the item of net assets. Statistical testing of the hypothesis proved that mergers do not affect net assets during the period of three years after the merger implementation. A significant dependence of net assets development on mergers was proved after the basic set was stratified based on the size of companies. Mergers have a positive effect on the growth of value for owners in the group of small enterprises in the third year after the merger; the value in the group of medium enterprises also grows, but not significantly. Regarding large enterprises, the net assets even decreased in consequence of a merger

Design of Lu2O3-reinforced Cf/SiC-ZrB2-ZrC ultra-high temperature ceramic matrix composites: Wetting and interfacial reactivity by ZrSi2 based alloys

Abstract The wettability and infiltration of molten ZrSi2 and ZrSi2-Lu2O3 alloys into Cf/SiC and B4C-infiltrated Cf/SiC composites were investigated to understand the interfacial interactions that occur during the development of Cf/SiC-ZrC and Cf/SiC-ZrB2-ZrC-Lu2O3 materials. A significant evaporation of Si from the liquid affected the wetting behaviour of the alloy when tested in a vacuum at 1670 °C. The better wetting and spreading of the alloy over the surface was observed for the composites with lower overall porosity (12 %). On the other hand, the formation of an outer dense layer, followed up by the uniform infiltrated region up to ∼ 1 mm was observed for the Cf/SiC with higher porosity (21 %). The infiltrated alloy reacted with SiC matrix to form ZrC or with B4C-infiltrated SiC matrix to form ZrB2-ZrC-SiC. The Lu2O3 particles were not wetted by the melt, and were pushed away of the reaction zone by the solidification front

High Spatial Resolution Time-of-Flight Secondary Ion Mass Spectrometry for the Masses: A Novel Orthogonal ToF FIB-SIMS Instrument with In Situ

We describe the design and performance of an orthogonal time-of-flight (TOF) secondary ion mass spectrometer that can be retrofitted to existing focused ion beam (FIB) instruments. In particular, a simple interface has been developed for FIB/SEM instruments from the manufacturer Tescan. Orthogonal extraction to the mass analyser obviates the need to pulse the primary ion beam and does not require the use of monoisotopic gallium to preserve mass resolution. The high-duty cycle and reasonable collection efficiency of the new instrument combined with the high spatial resolution of a gallium liquid metal ion source allow chemical observation of features smaller than 50 nm. We have also demonstrated the integration of a scanning probe microscope (SPM) operated as an atomic force microscope (AFM) within the FIB/SEM-SIMS chamber. This provides roughness information, and will also allow true three dimensional chemical images to be reconstructed from SIMS measurements

Progress and trends in pediatric hematopoietic cell transplantation in Central-East European countries

Hematopoietic cell transplantation (HCT) is widely used as a treatment for acquired and congenital disorders. In recent years, a significant increase in transplant activity around the world has been observed, especially in Eastern European countries. This article aimed to assess progress and trends in pediatric HCT in Central-Eastern European countries between 2013 and 2018. Transplant activity survey in 2013 and 2018 in nine Central-Eastern European countries (Czech Republic, Croatia, Hungary, Lithuania, Poland, Romania, Slovakia, Slovenia, and Ukraine) was performed. The highest transplant rates in total were found in the Czech Republic and Hungary. When calculated per 10 million of the pediatric population, a 25.9% increase in the number of allo-HCT was observed with the highest in Croatia, Romania, Lithuania, and Poland; and a 12.2% increase in the number of auto-HCT was observed with the highest in Slovenia, Slovakia, Romania, Poland, Ukraine, and Croatia. We have shown, over the years 2013 and 2018, in some countries of Central-Eastern Europe that there was a significant increase in transplant activity, especially in those with the lower rates. This increase was observed mainly in centers already existing in 2013, especially in the allo-HCT setting. The rise of activity was significantly less influenced by the creation of new transplant centers or the increase in the number of pediatric transplant beds. In conclusion, our analysis indicates that in the Czech Republic, Hungary, Lithuania, and Slovenia, the actual infrastructure and the number of HCTs cover the needs, whereas in other countries, especially in Romania and Ukraine, the number of HCT needs to be increased

Musica viva in schola XXVII.

Title in English: Musica viva in schola XXVII. The proceeding from the jubilee 30th international music-educational conference Musica viva in schola continues the tradition of publishing MVIS conference papers from previous years. The contributions respond to current issues in music education and the arts and culture, including modern approaches in education and research projects. In addition to the above, the current year also focuses on musical traditions in music education. Authors include academics and researchers, as well as music didactics, practitioners, and representatives of national and international music education societies

Návrh technologie pro svařování kulových nádrží o objemu 1000 m³ automatem

Prezenční345 - Katedra mechanické technologieNeuveden