Search

This paper aims at comparing the management perspectives with the audit conditions in the Visegrad Group (V4) countries (the Czech Republic, the Slovak Republic, Poland, and Hungary) in the following areas: legislation governing the auditing, statutory duty of auditing, mandatory rotation of auditors in public interest entities, requirements on auditors and professional activities, and audit supervision organizations. The paper also tests the hypothesis whether there is a relationship between the size of the accounting entity and the auditor’s opinion.The methodology is based on the statistical analysis of the data using the Chi-square test of independence applied to a sample of 800 randomly selected accounting entities from all V4 countries (200 per each country in question).The results demonstrated significant differences in the management approaches to financial reporting, especially in the area of the statutory duty of auditing. In addition, quantitative research was conducted to determine whether there is a relationship between the size of the accounting entity and the auditor’s opinion. At the 5% significance level, no such dependence has been found for any of the V4 countries, but at the 10% significance level, the dependence has already been proved in case of the Republic of Poland and Hungary. The practical value of the obtained results is the knowledge of how to manage accounting standards for business entities in the V4 countries, as well as to determine the statutory duty to audit financial statements. These results might be of a special practical importance for business managers, tax authorities, and auditors operating in the EU countries.

Bu çalışmada Fredholm integral denkleminin yaklaşık çözümü için Bubnov-Galerkin, dejenere çekirdek ve ardışık yaklaşımlar yöntemleri incelendi. K(x,t) çekirdeğinin karakteristik sayısının yaklaşık değerinin bulunması için Ritz, İzler ve Kellogg yöntemleri kullanıldı. Son olarak, ele alınan her bir yöntem için nümerik çözümlerin teorik sonuçları doğruladığı gözlemlenmiştir. In this study, for the approximate solution of the Fredholm integral equation, Bubnov-Galerkin method, Degenerate Kernel method and successive approximation method were examined. Ritz, Traces and Kellogg methods were used to find the approximate value of the eigenvalue of K (x,t) kernel. Finally, it has been observed that numerical solutions confirm the theoretical results for each method.

Cílem této práce je porovnat perspektivy řízení s podmínkami auditu v zemích Visegrádské skupiny (V4) (Česká republika, Slovenská republika, Polsko a Maďarsko) v následujících oblastech: legislativa upravující audit, zákonná povinnost auditu, povinná rotace auditorů v subjektech veřejného zájmu, požadavky na auditory a profesionální činnosti a organizace provádějící dohled nad auditem. Příspěvek také testuje hypotézu, zda existuje vztah mezi velikostí účetní jednotky a výrokem auditora. Metodika je založena na statistické analýze dat pomocí Chí-kvadrát testu nezávislosti aplikovaného na vzorku 800 náhodně vybraných účetních jednotek ze všech zemí V4 (200 za každou dotyčnou zemi). Výsledky prokázaly významné rozdíly v přístupech managementu k finančnímu výkaznictví, zejména v oblasti zákonné povinnosti auditu. Kromě toho byl proveden kvantitativní výzkum s cílem zjistit, zda existuje vztah mezi velikostí účetní jednotky a výrokem auditora. Při 5% hladině významnosti nebyla žádná taková závislost zjištěna pro žádnou ze zemí V4, ale na 10% hladině významnosti byla již prokázána v případě Polské republiky a Maďarska. Praktickou hodnotou získaných výsledků je znalost způsobu řízení účetních standardů pro podnikatelské subjekty v zemích V4 a stanovení zákonné povinnosti k ověření účetní závěrky. Tyto výsledky mohou mít zvláštní praktický význam pro obchodní manažery, daňové úřady a auditory působící v zemích EU. This paper aims at comparing the management perspectives with the audit conditions in the Visegrad Group (V4) countries (the Czech Republic, the Slovak Republic, Poland, and Hungary) in the following areas: legislation governing the auditing, statutory duty of auditing, mandatory rotation of auditors in public interest entities, requirements on auditors and professional activities, and audit supervision organizations. The paper also tests the hypothesis whether there is a relationship between the size of the accounting entity and the auditor’s opinion. The methodology is based on the statistical analysis of the data using the Chi-square test of independence applied to a sample of 800 randomly selected accounting entities from all V4 countries (200 per each country in question). The results demonstrated significant differences in the management approaches to financial reporting, especially in the area of the statutory duty of auditing. In addition, quantitative research was conducted to determine whether there is a relationship between the size of the accounting entity and the auditor’s opinion. At the 5% significance level, no such dependence has been found for any of the V4 countries, but at the 10% significance level, the dependence has already been proved in case of the Republic of Poland and Hungary. The practical value of the obtained results is the knowledge of how to manage accounting standards for business entities in the V4 countries, as well as to determine the statutory duty to audit financial statements. These results might be of a special practical importance for business managers, tax authorities, and auditors operating in the EU countries.

Giriş ve Amaç: Bu çalışmanın amacı, 2008-2016 tarihleri arasında Diyarbakır ve çevre illerden Dicle Üniversitesi Çocuk Acil Polikliniğine başvuran ve Yoğun Bakım Ünitesinde yatırılarak izlenen suda boğulma olguları ve bunlara ait demografik özelliklerin değerlendirilmesidir. Bu çalışma suda boğulma riskine karşı çocuklara karada su güvenliği eğitimi verilmesinin ve ebeveynlere suda boğulmayı önleme ve bireylerin olay ile karşılaşma anında ne yapmaları gerektiği yönünde verilecek eğitimin çocuklarda suda boğulmayı önlemedeki önemini vurgulamak amacıyla yapılmıştır.Materyal Metod: Dicle Üniversitesi Çocuk Hastalıkları Acil Servis Bölümüne suda boğulma tanısıyla başvuran ve yoğun bakımda yatırılarak izlenen 0-18 yaş arası 69 hasta retrospektif olarak değerlendirildi. Çalışmaya Diyarbakır il ve ilçeleri ile çevre illerden 42'si erkek, 27'si kız, toplam 69 çocuk hasta dâhil edilmiştir. Hastalar yaş, cinsiyet, kent-kırsal ikameti, mevsim, ay, nörolojik hastalık öyküsü, hastaneye kabulündeki vital bulguları, glaskow koma skalası, beyaz küre sayısı, hemoglobin, platelet , üre, kreatin, ALT,AST sodyum, potasyum, laktat dehidrogenaz düzeyleri, boğulma yeri, suda kalım süresi, hastaneye başvuru süresi, ilkyardım uygulanma durumu, hastanede yatış ve hastanede mekanik ventilatör destek alma durumu ile olgunun tedavi izlem sonucu incelendi.Bulgular: Çalışmamızda, başvuran hastaların %39.1'u kız, %60.9'u erkek idi. Hastaların geldikleri yer incelendiğinde; %60.1'inin kırsal, %39.1'inin kent merkezi olduğu saptandı. Hastaların yaş ortalaması 4,1± 0,72 yıl idi. Hastaneye başvuru süre ortalaması 1,2±0,3 saat idi. Yoğun bakım yatış sürelerinin toplamda 687 gün olup, ortalaması 9.95±0,6 gün olduğu saptandı. Hastaların %71'i 0-4 yaş , %18,8'i 5-10 yaş arası, %10,1'ü > 10 yaş üzeri olduğu görüldü. Başvuru anındaki boğulma şekli incelendiğinde % 33,3 'ünün havuzda boğulma, % 27,5 kova, % 17,4 kuyu , %11,6 nehir, dere ve en az sıklıkta %8,7 ile göl, gölet olduğu görüldü. Suda boğulma nedenlerinde kaza dışı neden saptanmadı. İntihar amaçlı suda boğulma vakası yok idi. Suda boğulma olguları mevsimlere göre incelendiğinde en sık yaz mevsiminde (% 62,3) olduğu görüldü. Bunu takiben boğulma olgularının % 17.4'ü ilkbahar, % 14,5'i sonbahar, % 5,8'in ise kış mevsiminde olduğu saptandı. Boğulmaların aylar incelendiğinde mevsim sonuçlarıyla paralel olarak % 18,8 Temmuz, %14,5 Ağustos, %13 ile Haziran ve Eylül aylarında olduğu saptandı.Hastaneye başvuru anındaki genel durum, solunum sıkıntısının düzeyi yönünden değerlendirme yapıldı. Olguların % 59,4'nin başvuru anında genel durumu kötü, spontan solunumu olmayan, entübeli iken, % 36,2'si genel durumu orta-iyi, spontan solunumu mevcut ancak akciğer dinleme bulguları olan, %4,3'nin ise genel durumu iyi, akciğer dinleme bulgusu olmayan olgular olarak değerlendirildi. Hastanemize başvuru anındaki glaskow koma skoru (GKS) değerleri değerlendirdi. Koma skoru 10 gün üzerinde hastanede yatan olgu %23,2 olarak belirlendi. Olgularımızın %53,6 sı yoğun bakımda mekanik ventilatör desteği almıştır.Olgularımızın %27,5'u olay anında ilkyardım desteği almıştır. TYD hastalar lehine anlamlı farlılık saptanmıştır (p 10 years. Drowning sites were 33,3% pool drowning, 27,5% bucket drowning, 17,4% well drowning, 11,6% river and creek drowning, and 8,7% lake and pond drowning. Drowning site data of one of the case was not detected.Non-accidental causes of drowning were not identified. There were no suicidal drowning cases. An analysis of drowning cases by seasons revealed that the most common (62,3%) occurrences were during the summer season. This was followed by 17.4% drowning in the spring, 14,5% autumn, and 5,8% drowning in the winter season. An analysis of drownings by months showed that 18,8% of the incidents occurred in July, 14,5% in August, 13% in June and September, which was in conformity with seasonal findings.An analysis was made for overall condition at hospital admission and the level of shortness of breath. While 59,4% of the cases were in poor overall condition at admission, with no spontaneous respiration, and intubated, 36,2% were in fair-good overall condition, with spontaneous respiration but pulmonary auscultation findings, and 4,3% were in good overall condition, with no pulmonary auscultation findings. The Glasgow Coma Scale (GCS) scores at hospital admission were analyzed. 36.2%f of the cases had a coma score of 10 and over.The mean peak heart rate (PHR) was found to be 125,6±28,99 at hospital admission. The mean breath-per-minute (BPM) of patients with spontaneous respiration was found to 25,02±12,88. The BPM and PHR levels of drowning cases by age were found to be within normal limits.An analysis of hospitalization times revealed a mean hospitalization time of 9.95 days, while 60,9% of the patients were hospitalized for 10 days. 53,6% of the patients received mechanical ventilator support at the intensive care unit.27,5% of the cases received emergency response at the time of the incident. The mortality correlation of patients who received basic life support was analyzed and the difference (p

The purpose of this report is to demonstrate the utility of an information-theoretic approach to next generation chemical detection. Recent research at the Naval Research Laboratory (NRL) has yielded probabilistic models for spectral data that enable the computation of information measures such as entropy and divergence, with the goal of developing feature sets to increase the sensitivity and selectivity of multivariate chemical sensors of several modalities. Results are presented for several types of spectral data in multisensor systems, as well as strategies for using information measures with other data sources. Binary, univariate, and multivariate sensors can all be modeled from an information-theoretic perspective, making it well-suited for the challenges of next generation chemical detection.

Since 1983, multiresistant pneumococcal strains, mostly 14, 23F, 19A serotypes have been reported in Slovakia. A 15-year cooperation of specialists from various fields and the representatives of different institutions revealed that the pneumococcal infection problem in the Slovak Republic remains an important healthcare task. In the prospective multicentric microbiological and clinical analysis of otitis media acuta in children under 5 years, pneumococci were isolated in 45.9%, where 50.8% of strains were intermediate and fully resistant to penicillin and 47.5% resistant to macrolid antibiotics. Invasive pneumococcal infections, mostly meningitis and bacteremias, were observed in two studies. Penicillin resistance was higher in children under 5 years (52.8%), in comparison with other age groups. The dominant serotypes of childhood were 14, 19A and 6A, while in the age group above 65 there was a broad spectrum of serotypes confirmed. Serotype 14 is the most frequent serotype in physiologically sterile liquids and otitis media liquor in the Slovak Republic (Tab. 3, Fig. 5, Ref. 34).

This thesis deals with the level of information literacy IS/IT in Czech republic based on comparison with surrounding states of European territory. Countries were chosen by number of inhabitants and their membership or long term cooperation with European Union. 16 countries meet given conditions - Belgium, Bulgaria, Denmark, Estonia, Ireland, Greece, Lithuania, Latvia, Hungary, Austria, Portugal, Slovakia, Slovenia, Finland, Sweden and Norway. Countries were divided into 2 categories according the date of admission to European Union. First group were formed by so called "old" countries with Norway and in the second group were countries accepted to European Union in 2004 and 2007. The goal of this work is compare the level of information literacy IS/IT of Czech Republic with 16 chosen countries in 5 areas acting in information society -- i2010 benchmarking indicators and e2005 Policy indicators, computers and the Internet in households and enterprises, e-commerce by individuals and enterprises, structural indicators of information society and research and development. Final thesis analyses/subscribe years 2005 -- 2007 and presumable future development not only in the area of information literacy, but also information society.

Infrared spectral properties of silicate grains in interplanetary dust particles (IDPs) were compared with those of astronomical silicates. The ∼10-micrometer silicon-oxygen stretch bands of IDPs containing enstatite (MgSiO3), forsterite (Mg2SiO4), and glass with embedded metal and sulfides (GEMS) exhibit fine structure and bandwidths similar to those of solar system comets and some pre–main sequence Herbig Ae/Be stars. Some GEMS exhibit a broad, featureless silicon-oxygen stretch band similar to those observed in interstellar molecular clouds and young stellar objects. These GEMS provide a spectral match to astronomical “amorphous” silicates, one of the fundamental building blocks from which the solar system is presumed to have formed.

Bakalářská práce se týká vztahu mezi ekonomikou a gramotností v oblasti IS/IT. Je zaměřena nejen na státní informační politiku ve vzdělávání, ale i na soukromý sektor a individuální studium. Součástí bakalářské práce jsou také výsledky výzkumu společnosti STEM/MARK týkající se informační gramotnosti. Vzájemný vztah ekonomiky a informační gramotnosti je hodnocen také na základě hodnocení OKEČ(Odvětvová klasifikace ekonomických činností).

The formation of carbon nanotubes in a pure carbon arc in a helium atmosphere is found to involve liquid carbon. Electron microscopy shows a viscous liquid-like amorphous carbon layer covering the surfaces of nanotube-containing millimeter-sized columnar structures from which the cathode deposit is composed. Regularly spaced, submicrometer-sized spherical beads of amorphous carbon are often found on the nanotubes at the surfaces of these columns. Apparently, at the anode, liquid-carbon drops form, which acquire a carbon-glass surface due to rapid evaporative cooling. Nanotubes crystallize inside the supercooled, glass-coated liquid-carbon drops. The carbon-glass layer ultimately coats and beads on the nanotubes near the surface.

Phenomenon of spontaneous regression of cancer indicates that recovery from malignant disease can happen without the application of any so far known therapeutic treatment. The most of the self-cured patients have undergone surgical operation which did not eliminate entire tumor or did not affect malignant tissue at all. Furthermore, regression or reversion of tumors (transformation of tumor cells into normal, nonmalignant cells) can be achieved in plants or amphibia after exposure of tumor cells to the influence of normal, regenerating tissue. Thus, it seems that during tissue regeneration certain local changes in tissue happen (synthesis of some regulatory growth factors) which induce dying of tumor cells or modify main features of malignant cells. Previously we have studied growth of murine malignant tumors in regenerating tissue of liver and skin. Obtained results indicated that under the influence of regenerating tissue anaplasia of fibrosarcoma decreases, as well as do pigmentation and the incidence of live cells in melanoma B16 tissue. Thus, it is obvious that mechanism of regenerating tissue growth control, which can also change characteristics of tumor cells, exists in mammalia, too. In order to analyse whether the same homeostatic mechanism is responsible for the phenomenon of spontaneous regression of human cancer, we have analysed the growth of melanoma B16 in back limb of nonoperated and sham or partially hepatectomized mice. Regeneration of skin and abdominal wall tissue in sham hepatectomized animals slowed down tumor growth, while liver regeneration completely inhibited tumor progression. Tumor growth inhibition was result of tumor tissue necrosis which developed around blood vessels. However, the structure and integrity of blood vessels themselves was normal.(ABSTRACT TRUNCATED AT 250 WORDS)

Pristine arc-produced multi-walled carbon nanotubes are contacted to liquid mercury in situ in a transmission electron microscope. The conductance G(V) for all tubes increases with increasing bias voltage V. This is related to the electronic density of the nanotubes. Similar G(V) behaviour is observed for HOPG-graphite contacted in air with Hg, with dG(V)/dV~0.3G0. Variations observed in the conductance are related to nanotube–Hg contact effects. For tubes barely touching the Hg surface, the conductance is low (typically G(V=0)~0.1–0.5G0); G(V) may maximize around V=1.5–2 V or continue to increase linearly depending on the MWNT–Hg contact. For good contacts the maximum low-bias conductance is 1G0. Non-conducting tubes are observed having a low-bias conductance smaller than 10−3G0. High-voltage tube failure usually occurs at the contact with Hg for clean tubes, or at tube defects. An important phenomenon is the formation of a Hg bubble near the contact nanotube–Hg surface when the nanotube is negatively biased, under high bias current conditions, indicating the heating effect of hot electrons injected into the mercury.