Comparison of Financial Leasing and Bank Loan

Import 22/07/2015Cílem této bakalářské práce je porovnání financování prostřednictvím finančního leasingu a bankovního úvěru. V úvodní části se popisuje úvěr z teoretického a právního hlediska. Najdeme zde také historii obou forem financování. Třetí část práce se věnuje analýze a komparaci finančního leasingu a bankovního úvěru. Analýza se soustřeďuje na zhodnocení stavu leasingu a úvěru v Českém prostředí. Dále jsou pak v této části srovnány oba typy financování z hlediska: administrativy, daní a finanční náročnosti. V poslední části se pak vyhodnocují jednotlivé výhody a nevýhody finančního leasingu a bankovního úvěru.The aim of this work is a comparison financing through financial leasing and bank loan. The introductory section describes loan from a theoretical and legal perspective. We also find here the history of both forms of financing. The third part is devoted to analysis and comparison of financial leasing and bank loan. The analysis focuses on the assessment of the condition of the lease and the loan in Czech environment. Furthermore, at this part compared both types of financing in terms of: administrative, tax and financial demands. The last part is then evaluated individual advantages and disadvantages of financial leasing and bank loan.117 - Katedra účetnictvívelmi dobř

Život a dílo… a kontexty

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Two kinds of procedural semantics for privative modification

In this paper we present two kinds of procedural semantics for privative modification. We do this for three reasons. The first reason is to launch a tough test case to gauge the degree of substantial agreement between a constructivist and a realist interpretation of procedural semantics; the second is to extend Martin-L ̈f’s Constructive Type Theory to privative modification, which is characteristic of natural language; the third reason is to sketch a positive characterization of privation

The Czech Contribution to Future Large X-Ray Astronomy Telescopes: Recent Progress

We briefly review the recent status of the Czech contribution to future space X-ray astronomy missions with emphasis on the development of new technologies and test samples of X-ray mirrors with precise surfaces based on new materials and alternative designs. We report on further investigations and tests of X-ray optical arrangements, such as Kirkpatrick-Baez systems and Multi-Foil Optics

Global Pandemic as an Innovative Impulse for the Labour Market

Research background: The global history of mankind in an international context is permeated by the painful events include epidemics, wars, natural disasters and crises, including economic ones. Purpose of the article: According to research, it will be the generation of hatcheries from digital talents. In the work environment, however, centennials behave differently than all previous generations. Millenials is a fully technological generation with great self-confidence, but at the same time an autonomous willingness to work hard, assertive and much more demanding operating with completely different and international communication tools. Methods: The article will analyses the surveys of international research about the international crisis caused by the pandemic by methods of mathematical statistics. It has paradoxically accelerated digitization in fields where it has been difficult to assert itself so far. Findings & Value added:.Along with the changing behavior of the next generation and the advancing digitization and automation of work, many professions are at risk. The article deals with the possible development of the labor market in connection with the complete disappearance of some professions, but also the emergence of new professions, which now cannot even be imagined. Several weeks of quarantine, caused by a pandemic of a new type of coronavirus, has changed the lives of many companies and employees. For some companies, it meant their definitive end. For others, however, it foreshadowed the acceleration of innovation in the company itself

Mutations suppressing the lack of prepilin peptidase provide insights into the maturation of the major Pilin Protein in Cyanobacteria

Type IV pili are bacterial surface-exposed filaments that are built up by small monomers called pilin proteins. Pilins are synthesized as longer precursors (prepilins), the N-terminal signal peptide of which must be removed by the processing protease PilD. A mutant of the cyanobacterium Synechocystis sp. PCC 6803 lacking the PilD protease is not capable of photoautotrophic growth because of the impaired function of Sec translocons. Here, we isolated phototrophic suppressor strains of the original ΔpilD mutant and, by sequencing their genomes, identified secondary mutations in the SigF sigma factor, the γ subunit of RNA polymerase, the signal peptide of major pilin PilA1, and in the pilA1-pilA2 intergenic region. Characterization of suppressor strains suggests that, rather than the total prepilin level in the cell, the presence of non-glycosylated PilA1 prepilin is specifically harmful. We propose that the restricted lateral mobility of the non-glycosylated PilA1 prepilin causes its accumulation in the translocon-rich membrane domains, which attenuates the synthesis of membrane proteins.This work was supported by the Czech Science Foundation (project 19-29225X) and the Institutional Research Concept (RVO: 61388971). TT was supported by the Academy of Finland (265807).Peer ReviewedPostprint (published version

Mutations Suppressing the Lack of Prepilin Peptidase Provide Insights Into the Maturation of the Major Pilin Protein in Cyanobacteria

Type IV pili are bacterial surface-exposed filaments that are built up by small monomers called pilin proteins. Pilins are synthesized as longer precursors (prepilins), the N-terminal signal peptide of which must be removed by the processing protease PilD. A mutant of the cyanobacterium Synechocystis sp. PCC 6803 lacking the PilD protease is not capable of photoautotrophic growth because of the impaired function of Sec translocons. Here, we isolated phototrophic suppressor strains of the original Delta pilD mutant and, by sequencing their genomes, identified secondary mutations in the SigF sigma factor, the gamma subunit of RNA polymerase, the signal peptide of major pilin PilA1, and in the pilA1-pilA2 intergenic region. Characterization of suppressor strains suggests that, rather than the total prepilin level in the cell, the presence of non-glycosylated PilA1 prepilin is specifically harmful. We propose that the restricted lateral mobility of the non-glycosylated PilA1 prepilin causes its accumulation in the translocon-rich membrane domains, which attenuates the synthesis of membrane proteins.</p

Vladislav Vančura v literárním kontextu 20. století

Title in English: Vladislav Vančura in the Literary Context of the 20th Century On June 23, 2021, it was the 130th anniversary of Vladislav Vančura’s birth, and June 1, 2022, was the 80th anniversary of his death. These anniversaries became the impetus for a collective volume entitled Vladislav Vančura in the Literary Context of the 20th Century. The editor Jiří Poláček approached researchers from various disciplines from literary studies to linguistics and to theatre studies with an appeal to think and rethink the literary and general cultural legacy of this important figure. The book volume by the team of researchers from six Czech universities is an attempt to reflect on the oeuvre by Vančura from the perspective of the current state of knowledge in literary studies and the broader context of the 20th century. The image of Vladislav Vančura within the context of the previous century arises from 15 texts by 15 authors, organized into four thematic blocks

Plant Diversity Changes during the Postglacial in East Asia: Insights from Forest Refugia on Halla Volcano, Jeju Island

Understanding how past climate changes affected biodiversity is a key issue in contemporary ecology and conservation biology. These diversity changes are, however, difficult to reconstruct from paleoecological sources alone, because macrofossil and pollen records do not provide complete information about species assemblages. Ecologists therefore use information from modern analogues of past communities in order to get a better understanding of past diversity changes. Here we compare plant diversity, species traits and environment between late-glacial Abies, early-Holocene Quercus, and mid-Holocene warm-temperate Carpinus forest refugia on Jeju Island, Korea in order to provide insights into postglacial changes associated with their replacement. Based on detailed study of relict communities, we propose that the late-glacial open-canopy conifer forests in southern part of Korean Peninsula were rich in vascular plants, in particular of heliophilous herbs, whose dramatic decline was caused by the early Holocene invasion of dwarf bamboo into the understory of Quercus forests, followed by mid-Holocene expansion of strongly shading trees such as maple and hornbeam. This diversity loss was partly compensated in the Carpinus forests by an increase in shade-tolerant evergreen trees, shrubs and lianas. However, the pool of these species is much smaller than that of light-demanding herbs, and hence the total species richness is lower, both locally and in the whole area of the Carpinus and Quercus forests. The strongly shading tree species dominating in the hornbeam forests have higher leaf tissue N and P concentrations and smaller leaf dry matter content, which enhances litter decomposition and nutrient cycling and in turn favored the selection of highly competitive species in the shrub layer. This further reduced available light and caused almost complete disappearance of understory herbs, including dwarf bamboo