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VLIV ŠŤOVÍKU TUPOLISTÉHO (RUMEX OBTUSIFOLIUS L.) NA KVALITU TRAVNÍCH SILÁŽÍStanislav Hejduk, Petr DoležalActa Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(5), 75-80 | DOI: 10.11118/actaun200856050075 The effect of broad-leaved dock (BLD) on nutritive value and fermentation process of grassland forages was studied together with the effect of formic acid addition (4.0 vs. 2.0 l.t-1) and inoculation by lactic acid bacteria (LAB). Herbage of dock exhibits low DM content, crude protein and fibre contents, yet its NEL concentration is low. |
Kvantifikace konkurenčních hodnot dokumentůPavel Šimek, Jiří Vaněk, Jan JarolímekActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(5), 285-290 | DOI: 10.11118/actaun200957050285 The majority of Internet users use the global network to search for different information using fulltext search engines such as Google, Yahoo!, or Seznam. The web presentation operators are trying, with the help of different optimization techniques, to get to the top places in the results of fulltext search engines. Right there is a great importance of Search Engine Optimization and Search Engine Marketing, because normal users usually try links only on the first few pages of the fulltext search engines results on certain keywords and in catalogs they use primarily hierarchically higher placed links in each category. Key to success is the application of optimization methods which deal with the issue of keywords, structure and quality of content, domain names, individual sites and quantity and reliability of backward links. The process is demanding, long-lasting and without a guaranteed outcome. A website operator without advanced analytical tools do not identify the contribution of individual documents from which the entire web site consists. If the web presentation operators want to have an overview of their documents and web site in global, it is appropriate to quantify these positions in a specific way, depending on specific key words. For this purpose serves the quantification of competitive value of documents, which consequently sets global competitive value of a web site. Quantification of competitive values is performed on a specific full-text search engine. For each full-text search engine can be and often are, different results. According to published reports of ClickZ agency or Market Share is according to the number of searches by English-speaking users most widely used Google search engine, which has a market share of more than 80%. The whole procedure of quantification of competitive values is common, however, the initial step which is the analysis of keywords depends on a choice of the fulltext search engine. |
ZMĚNY TUKU V PRŮBĚHU FRITOVÁNÍ A VÝSLEDNÁ KVALITA JEMNÉHO PEČIVAViera Šottníková, Klára BorutováActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(1), 147-152 | DOI: 10.11118/actaun200957010147 The purpose of this attemt was to evaluate the influence of deep-frying fat on the quality of frying pastry and observe chemical changes of frying fat during frying. |
Vliv způsobu kulinární úpravy na in vitro stravitelnost u vybraných luštěninRanjani Amarakoon, Stanislav Kráčmar, Ignác Hoza, Pavel BudinskýActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(5), 13-18 | DOI: 10.11118/actaun200957050013 The aim of this study was to investigate the effect of various cooking methods on nutritional quality by evaluating in vitro digestibility of some selected legumes (two cultivars Pisum sativum and Glycine max). Samples were soaked in 0.2% NaHCO3 for 6 hours and then cooked by normal (20, 25, 30 and 35 min) pressure (8, 10, 12 and 14 min) and microwave (8, 10, 12 and 14 min) cooking. In vitro protein and dry matter digestibility were investigated. Pressure cooking and microwave cooking are recommended after soaking with the cooking time between 8-14 mins for P. sativum (Xantos and Svit) and G. max. Based on in vitro protein digestibility of all the cooking treatments, pressure cooking is the most effective. |
E-LEARNINGOVÉ OBCHODNÍ MODELYRoman MaloActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(6), 153-162 | DOI: 10.11118/actaun200957060153 E-learning is the word which is used especially for discussion of education activities, trends and problems. However, principles of electronic education are fitness for use also within business activities in the area of a support for reaching business goals and as a part of marketing activities. These ones are examples that e-learning is not understood only in its primary form - as a tool of increasing quality of human resources. As well, applying it within supply or demand business relationships is also possible in the form of a tool increasing these processes' efficiency. The necessity of suitable framework model existence is clear. |
Parazitocenózy v produkčních chovech hlodavců v České republiceMarie BorkovcováActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(1), 27-34 | DOI: 10.11118/actaun200957010027 Aim of this work was to monitor the occurrence of most common parasites of rodents in 13 commercial and hobby breeds. Most often detected protozoans belonged to genera Giardia, Eimeria and Cryptosporidium, tapeworms Hymenolepis nana and H. diminuta, nematods Syphacia obvelata and Aspiculuris tetraptera and mites Ornithonyssus bacoti, Laelaps hilaris and Notoedres muris. Diseases broke out mainly during summer months. In animals with clinical signs of illnesses there was an expectation of parasite presence, and most of them were nematods - 80%, tapeworms - 45.2%, protozoans - 41.1% and ectoparasites - 22%. Samples of animals without clinical signs of illnesses contained nematods - 16%, tapeworms - 11%, coccidians - 6% and ectoparasites - 0%. Besides evaluation of all samples, breeding conditions were evaluated as well. Consequently plan was made to remove the causes of parasitoses for each monitored breed. Most dangerous parasites were coccidians of the genus Cryptosporidium, which caused high mortality of the young animals. In Czech Republic high percent of breeds are contaminated with parasites, however, there is little experience in how to deal with these illnesses. Results are weak and low-quality breeds, especially of mice and common rats. Important protection is buying animals from well-known and verified breed with no signs of illness and also regular control of excrement samples. |
PRODEJNÍ ÚSPĚŠNOST BALENÉHO ČERSTVÉHO OVOCE A ZELENINYRadmila Presová, Oldřich Tvrdoň, Lucie HrdáActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(6), 215-224 | DOI: 10.11118/actaun200957060215 The paper deals with the marketability of packaged fruit and vegetables, as a new trend of satisfying consumer needs, in connection with selling-culture of stall selling and self-stores sales. It emphasize fact that food have to be wrapped into the quality, health packages, under the conditions of the Act. 477/2001 Coll. |
Označovanie ovocia a rozdiel medzi domácim a dovezeným ovocím mierneho pásma z pohľadu slovenského spotrebiteľa: prípadová štúdia z nitrianskeho regiónuZuzana Šajbidorová, Jozef LušňákActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 165-172 | DOI: 10.11118/actaun200957030165 Fruit consumption and production in Slovakia was very low for many years and it is still decreasing. Paradoxically, population consume less fruit today as it was in 1990 although the supply of home made and imported fresh fruit has got better. |
Vliv termínu využití na kvalitu polopřirozeného travního porostu na podzim a v ziměJiří SkládankaActa Univ. Agric. Silvic. Mendelianae Brun. 2004, 52(1), 127-136 | DOI: 10.11118/actaun200452010127 Quality of green fodder from a semi-natural sward consisting of Festuca rubra, Taraxacum officinale, Dactylis glomerata, Trisetum flavescens, Poa ssp., Agrostis stolonifera and Phleum pratense as dominant species, situated in the Bohemian-Moravian Highlands (Czech Republic) was studied in the months of the main forage utilization (November, December and January). Main usage in the winter months was preceded by usage in June, July and August (preparatory cut). The sward was fertilized in the first half of August with 50 kg N.ha-1. Qualitative characteristics studied in 2000/2001, 2001/2002 and 2002/2003 were N-substances and NEL. Sward quality was decreasing from November to January with the date of utilization exhibiting a highly significant effect (α < 0.01) on the NEL content in all three years of monitoring and on the content of N-substances in the first two years of monitoring. Effect of the preparatory cut on the contents of N-substances and NEL was significant (α < 0.05) in all three years of monitoring and in the first two years of monitoring, respectively. In November, the contents of N-substances and NEL were higher in variants with the preparatory cut made in August than in variants with the preparatory cut made in June or July. The effect of the date of preparatory cut on the contents of N-substances and NEL in December and January was depending on climatic conditions in the given year. |
Analýza vztahů mezi bodem mrznutí a vybranými ukazateli zdravotního stavu vemene mezi kravským, kozím a ovčím mlékemOto Hanuš, Václava Genčurová, Josef Kučera, Marcela Vyletělová, Jiří TřináctýActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(5), 103-110 | DOI: 10.11118/actaun200957050103 Milk freezing point (MFP) is important quality indicator. Aim was to analyse the relationships of MFP to selected udder health milk indicators (MIs) by comparison between cows (reference), goats and sheep. Bulk milk samples came from 3 herds of Czech Fleckvieh (B, n 93) and 1 goat herd and sheep flock (White short-haired, W, n 60; Tsigai, C, n 60). Animal nutrition was performed under the typical country conditions. MIs which were investigated: DM, dry matter; SNF, solid non fat; L, lactose (all in %); SCC, somatic cell count (103 ml-1); EC, electrical conductivity (mS cm-1); MFP (°C); Na and K (in mg kg-1). W MFP was -0.5544 ± 0.0293, B -0.5221 ± 0.0043 and C -0.6048 ± 0.0691 °C. The B MFP was related to L (-0.36; P < 0.01), W was not related to L (-0.07; P > 0.05) and C was related to L (0.40; P < 0.01). These facts could be explainable by worse SCC geometric averages for used W (3,646 103 ml-1) and C (560 103 ml-1) milk as compared to B (159 103 ml-1). Only 0.5 and 10.5% of variations in MFP were explainable by variations in DM and SNF in B, 32.7 and 12.8% in W but already 49.4 and 45.0% in C. Higher C values were caused by high MFP variability, 11.8% (C) versus 0.8% (B). There is possible to derive the more reliable MFP qualitative limits for more efficient monitoring rules of milk quality problems in B, W and C. |
RECIPROČNÍ DEFORMACE SOUBORŮ POLYURETANOVÝCH PĚN V KONSTRUKCI ČALOUNĚNÉHO NÁBYTKUVěra JančováActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(1), 61-70 | DOI: 10.11118/actaun200957010061 The quality of upholstered furniture is currently evaluated through a set of attributes that reflect the "comfort" of the product. Measurable features are evaluated using the test methods, which include an assessment of the product as a whole or only of the individual materials. Methodology to assess materials in the construction of material compositions has not yet been processed before. This work deals with the issue of a evaluation of the material sets of polyurethane foams and their mutual influence. New methodology has been proposed for evaluating mutual deformation of foams sets that has been named "reciprocal deformation of foam sets" in this work. Using this newly proposed method, selected types of polyurethane foams were assessed, in combination with recycled bonding polyurethane foam-type RE 80. The results of the measurements were evaluated and assembled into the graph in order to create a simple tool for the construction of material composition in the mold layer of upholstered furniture. The graph can easily be deducted; it answers the question of what value of deformation is to be considered in drawing up a set of foam materials and recycled PU foam in the construction of material composition. |
Zoobentos malých toků SvitavskaIvo SukopActa Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(5), 199-202 | DOI: 10.11118/actaun200856050199 The qualitative and quantitative composition of macrozoobenthos of two brooks of the Svitavy region was studied. Both brooks rise in the region with formerly mines. Altogether, 61 taxa of macrozoobenthos were determined. Saprobical indices of both brooks correspond to beta-mesosaprobity class at all sampling sites. |
PŮSOBENÍ STRESU U VRCHOLOVÉHO MANAGEMENTU A JEHO DOPADY DO ZDRAVOTNÍ A PRACOVNÍ OBLASTIDana Maria Staňková, Miloš DrdlaActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(6), 235-240 | DOI: 10.11118/actaun200957060235 Within the frame of this paper the key theoretical knowledge to the selected topic is described, the presentation of partial results and discussion on the issue of the psychological aspects of managerial work, focusing on stress and its manifestations are submitted. The aim of this research was to identify the most frequent stress symptoms in the physiological, emotional and behavioral field and to define the main factors which cause them in work and private life terms. For the purpose of this research of stress effects on health area a questionnaire technology of our own design was chosen. For a deeper understanding of sources of an increased psychological stress in managerial activities a technique of interviews with the top managers was used. Research investigation has showed the action of stress on the senior managers, particularly increased during the current economic recession. The most significant signs of stress are manifested in physiological area, especially by fatigue, headache, digestion problems and sleep disturbances, as in the emotional area by anxiety, excessive concern and overall irritability. At the same time stress impacts also the behavioral area, where it has a negative impact to the work and family life. In the course of processing this subject, an absolutely obvious need occurred for a deeper processing of this large area of work stress, which will be subsequently dealing with, and whose output will be, the methodology of anti-stress strategy for HR (Human Resources) managers and Senior Executives of companies to prevent stress, promote health and quality of living conditions in the workplace. |
Změny chování spotřebitelů na trhu s potravinamiJana Turčínková, Jana StávkováActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 173-178 | DOI: 10.11118/actaun200957030173 Czech Republic has experienced significant changes on the market with food in last two decades. The paper presents summary of results of conducted analyses focusing on changes in levels of most important food categories, changes in consumer preferences, and suggests what trends we can expect in the near future. The analyses were based on date from Czech Statistical Office Yearbooks, EUROSTAT, INCOMA and GfK, and data from primary researches conducted on sample of total 2522 households in the Czech Republic through questionnaire researches in 2005, 2006 and 2007. The results show that in the Czech Republic, the ratio of expenditures for food out of total consumer expenditures is slowly decreasing and advances to (still lower) level typical for traditional EU countries. We have experienced growth of demand for products with higher added value; customers put more emphasis on perceived quality, longer durability and special product characteristics. Czech consumers increase their consumption of vegetables and fruit, bottled beverages, wine and alcoholic beverages, cheese, they decreased their consumption of meat (in total), milk and potatoes, stagnation was typical for bakery products, sugar and fats and oils. Development in all social classes was very similar. For the future, we can expect growing interest for food products in smaller packages and targeted at specific needs, growing demand for food products with higher added value, consumption of food formerly unusual for the Czech, more frequent out-of-home eating, and growing differences between individual segments of social groups, mainly due to uneven income distribution. |
HODNOCENÍ PŘIPRAVENOSTI EGOVERNMENTU ČESKÉ REPUBLIKYJana AndrýskováActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(6), 13-18 | DOI: 10.11118/actaun200957060013 Modern information technologies has entered all spheres of human activities, public administration authorities are not exceptions. There has been significantly increasing tendency in using information and communication technologies since beginning of the century in public administration. Despite of some indicators, progress of public administration information systems is too slow. Several organizations are engaged of eGovernment assessment at the international level. We can find some variations in the methodologies that cause different ranking of some countries in international comparison. The main goal of this paper is to analyze and assess the present state of Czech Republic eGovernment with using both external indicators and internal indicators. eGovernment index, developed by United Nations, will be the main external indicator of eGovernment quality of the Czech Republic. It includes both potential for eGovernment development and its implementation, and it's the most complete international ranking at present. It is defined as average of the telecommunication infrastructure index, the human capital index and the web measure index. It represents overall country ability to engage and implement eGovernment. Internal ranking of the Czech Republic eGovernment will be based upon eGovernment level coefficient, that is defined as multi-dimensional model based on technology and communication facility index, Internet using index, using of public administration services by persons and companies, poviding obligatory information, existence of electronic registry on web pages, web pages accessability and language mutations. Selected statistic data are related to information society and using information technologies in public administration and were published on Czech Statistical Office or evaluated on the bases of previous years' development. |
3D vizualizace a tvorba konečně prvkové sítě z anatomických vzorků dřeva, Část I - Teoretický přístupPetr Koňas, Vladimír Gryc, Hanuš VavrčíkActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(1), 71-78 | DOI: 10.11118/actaun200957010071 The work summarizes created algorithms for formation of finite element (FE) mesh which is derived from bitmap pattern. Process of registration, segmentation and meshing is described in detail. C++ library of STL from Insight Toolkit (ITK) Project together with Visualization Toolkit (VTK) were used for base processing of images. Several methods for appropriate mesh output are discussed. Multiplatform application WOOD3D for the task under GNU GPL license was assembled. Several methods of segmentation and mainly different ways of contouring were included. Tetrahedral and rectilinear types of mesh were programmed. Improving of mesh quality in some simple ways is mentioned. Testing and verification of final program on wood anatomy samples of spruce and walnut was realized. Methods of microscopic anatomy samples preparation are depicted. Final utilization of formed mesh in the simple structural analysis was performed. |
INOVAČNÍ POLITIKA MALÝCH A STŘEDNÍCH PODNIKŮ V JIHOMORAVSKÉM A MORAVSKOSLEZSKÉM KRAJI: VÝSLEDKY VÝZKUMNÉHO ŠETŘENÍTomáš Heralecký, Tomáš MeluzínActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(6), 89-98 | DOI: 10.11118/actaun200957060089 The aim of the paper was to identify the present situation in innovation policies of small and medium-sized enterprises in the South Moravian and Moravian Silesian regions. In order to achieve the specified objective, quantitative research was carried out in the small and medium-sized enterprises by way of questionnaires. The achieved results imply that the enterprises under investigation apply competitive strategy focusing on top quality of goods on offer. The research manifested that the companies focused markedly on innovations in supplying products on offer with additional functions or features. The research results show that the companies do not conduct changes in production organization frequently, not even following their earlier innovative activities. The results of the research into the innovative activity "change in product design" imply that this activity is not applied frequently in comparison with the above-mentioned activities. Based on the interviewed companies' weak points in human resources, the elementary drawbacks include lack of management's command of foreign languages as well as production staff's expert skills. The results of the research imply that the interviewed companies perceive the sphere of products (improved product quality, extension of a product range), the sphere of new technologies and the sphere of an increase in market potential as the most significant. The questionnaire inquiry shows that innovative and development activities are most frequently financed from companies' own funds, subsidies/grants, bank credits and leases. Mortgages and venture capital are only made used of occasionally. |
Vliv sinic jako krmiva na rybyAndrea Ziková, Miroslava Palíková, Jan Mareš, Stanislav Navrátil, Radovan KoppActa Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(4), 277-284 | DOI: 10.11118/actaun201058040277 Development of cyanobacterial water bloom became a common issue all over the world. Cyanobacteria are the most important primary producers in aquatic ecosystems but in some abundant species their secondary metabolites called cyanotoxins seem to be harmful for many animal groups especially mammals but also fish. In fishes, adverse effects have been demonstrated in several studies applying cyanotoxins by unnatural injection. However, cyanobacteria and fish coevolved during ages and therefore the question arises whether cyanobacteria might be even used for fish via oral application (fish diet). The use of cyanobacteria for fish diets is varying including applications of pure cyanobacteria biomass as well as incorporation of cyanotoxin containing cyanobacteria biomass into commercial fish diet. The impacts of cyanobacteria in fish diets administered via the oral route revealed contradictory findings ranging from moderate negative to growth promoting impacts and it seems that any bioaccumulation of microcystins can become depurated by rearing fish in clean water for a short period. According to the results obtained from various experiments, cyanobacteria as primary producers might be used as a component of fish diets especially concerning partial replacement of fish meal. However, the determination of nutrition value and the bioavailibility of nutrients present in cyanobacteria for different fish species needs to be determined. Furthermore thorough research is needed to exclude any harmful problem for the final consumers - humans. |
MIKROBIOLOGICKÉ A SENZORICKÉ VLASTNOSTI JOGURTŮ A JEJICH ZMĚNY PO UPLYNUTÍ DOBY MINIMÁLNÍ TRVANLIVOSTILibor Kalhotka, Květoslava Šustová, Tomasz Göbel, Blanka KvasničkováActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(5), 167-176 | DOI: 10.11118/actaun200957050167 The aim of the work was determined of microbial and sensory quality of selected white yoghurts in the course of their shelf-life. The samples of yoghurts were produced in dairy Olma, joint-stock company Olomouc. The selected white yoghurts Revital Active (in addition of probiotic culture composed of Bifidobacterium sp., Lactobacillus acidophilus and Lactobacillus rhamnosus), Klasik, Bio yoghurt Via Natur, Silueta light (0.1% fat, sugarless) and Florian were assessed in fresh condition and after an expiration date. Total counts of microorganisms, lactic acid bacteria, yeasts, moulds and coliform bacteria have been checked in the samples of yoghurt. Texture, aroma, taste, acidity and total sensation were assessed by sensory analyse. Titrating acidity was carried out in accordance with CSN ISO 57 0530. The counts of lactic acid bacteria ranged from 105 CFU/g to 107 CFU/g and total counts microorganisms ranged from 108 CFU/g to 109 CFU/g at the beginning of best before date. The lowest counts of lactic acid bacteria were detected in Bio yoghurt (4.62 × 105 CFU/g). The counts of microorganisms in the samples of yoghurt were similar or with certain difference all the time of best before date. The counts of undesirable microorganisms (i.e. coliform bacteria, yeasts and moulds) weren't detected. Sensory assessment confirmed that white yoghurts are satisfactory and fulfil qualitative expectation also over all negative changes along storage. |
SPORTOVNÍ VÝKONNOST ČESKÉHO TEPLOKREVNÍKA NA ZÁKLADĚ VÝSLEDKŮ V CHOVATELSKÝCH SOUTĚŽÍCHLenka Šarovská, Lucie Walterová, Sylvie Krčová, Iva JiskrováActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(1), 129-136 | DOI: 10.11118/actaun200957010129 The objective of the present study was to evaluate the sporting efficiency of the Czech warm-blooded horse on the basis of their results in breeding competitions. These competitions, so-called Criteria of Young Horses, are part of the testing of young horses. In this work we focused only on the Criteria of Young Horses in jumping competitions. These competitions are advertised only for 4 to 6-year-old stallions and mares. The competitions are state-subsidised and are based on the valid programme of subsidies for the Czech Republic. The horses get three marks: for the jump, dexterity and readiness of the horse. The authorised examiner gives the marks. All horses of sports breeds bred in the Czech Republic may take part in the competitions, i.e. the Czech warm-blooded, Slovakian warm-blooded, the Kinský horse and the Moravian warm-blooded. The organiser of these competitions is the Czech Equestrian Federation. |
ZACHYCENÍ NEURČITOSTÍ V MODELOVÁNÍ VÝSKYTU ROSTLIN S VYUŽITÍM MAPOVÉ ALGEBRYJitka MachalováActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(6), 143-152 | DOI: 10.11118/actaun200957060143 Information plays an important role in process of decision-making. Information and communication technologies give to the decision-makers not only relevant information, but they help in their interpretation. The basic advantage of fuzzy logic is the capability mathematic catch up the information, which is phrased. If we have set of elements, in that every element is characterised by grade of pertinence (member ship function), we call it fuzzy set. Map algebra is instrument that allows working up the raster representation of reality with using language of the map algebra. The using fuzzy sets for solving spatial problems is qualified by process in 3 steps: a) the correct definition of the type of member ship function, 2) the reserve of quality of input data, and 3) to modelling defined fuzzy sets by expert and the implementation of spatial analysis above them. The article has the goal, exemplify of modelling of occurrence of Epipogium aphyllum in the Czech Republic, to propose the way of spatial analysis above fuzzygeoelements with using map algebra. Only 4 restrictive conditions input to model, and the size of pixel in layer is 10 m. Fuzzy sets are realised above selected raster layers, that were defined in the step 1) by instruments of the map algebra. The resulting model specifies the places with documented occurrence with the high degree of member ship function. |
KONVERGENCE IFRS A US GAAP V OBLASTI VÝPŮJČNÍCH NÁKLADŮHana BohušováActa Univ. Agric. Silvic. Mendelianae Brun. 2009, 57(3), 21-32 | DOI: 10.11118/actaun200957030021 An agreement from Norwalk was issued in September 2002 on the basis of negotiations of Financial Accounting Standards Board (FASB) a International Accounting Standards Board (IASB) for the elimination of restrictions in the form of two different systems of financial reporting. The aim is to ensure absolute compatibility of existing U.S. GAAP and IFRS and the coordination of work programs in the future. Document Memorandum of Understanding was issued in 2006 in the frame of ongoing process of convergence, in which the FASB and IASB confirm their intention to create high-quality and global financial reporting standards. In this document there are specified areas, which would lead to convergence of procedures. |
VÝNOS A KVALITA LNU SETÉHO OLEJNÉHO (LINUM USITATISSIMUM L.) V RŮZNÝCH PĚSTITELSKÝCH PODMÍNKÁCHTomáš Středa, Marie BjelkováActa Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(1), 153-164 | DOI: 10.11118/actaun200755010153 The aim of this study was on the basis of the field experiment in two different agroclimatic localities, two planting options (low and high input) and during three years find out the seed yield, seed oil content and composition of fatty acid in linseed oil (Linum usitatissimum L.), variety Lola (LinolaTM). By the help of standard laboratory analyses for paint parameter evaluation judge suitability of using the oil for painting industry. Linseed yield varied from 0.29 t.ha-1 to 2.35 t.ha-1. Statistical significant differences (P = 0.01) were found out for localities, years and planting options. Average seed oil content varied from 36.6% to 44.0%. Influence of locality was not significant, influence of year and planting option to seed oil content was highly significant (P = 0.01). Content of linoleic acid in oil was influenced mainly by locality and planting option and varied from 75.86% to 76.78%. Laboratory painting-technological evaluation of oils and alkyd resin experimental sample made for suitability of using low linolenic oil of linseed, variety Lola for production of non-yellowing alkyds and enamels. |
Vliv podílu svaloviny na obsah intramuskulárního tuku v MLLT u testovaných hybridních prasatLibor Sládek, Marie Čechová, Vladimír MikuleActa Univ. Agric. Silvic. Mendelianae Brun. 2004, 52(5), 41-46 | DOI: 10.11118/actaun200452050041 The aim of the study was to evaluate a content of intramuscular fat in musculus longissimus lumborum et thoracis (MLLT) of tested carcass pig hybrids (two combinations of multi-breed commercial hybridization) - (CLW x L) x (D x H) (n = 50) and (BU x L) x D (n = 43). |
Vliv uhelných popelů na kvalitu kukuřice. Část 2. Mikroelementy.Jacek Antonkiewicz, Tomáš LošákActa Univ. Agric. Silvic. Mendelianae Brun. 2007, 55(5), 9-16 | DOI: 10.11118/actaun200755050009 Studies on the effect of ashes on maize were conducted as a pot experiment on mineral soil, to which between 13.33 and 800.0 g ash∙pot-1 was added, corresponding to the doses of between 10 and 600 t∙ha-1. The research aimed to learn the effect of diversified ash doses on the content, uptake and proportions between Fe, Co, Mn, Al and Si in maize. It was found that with increasing ash dose in soil were significantly increasing the concentration of Fe and Si in plants (Fe: 110.15-209.96 mg.kg-1 d.m.; Si: 40.60-76.10 mg.kg-1), whereas concentrations of Co, Mn and Al in maize were decreasing (Co: 0.30-0.11 mg.kg-1 d.m.; Mn: 207.83-44.65 mg.kg-1; Al: 300.09-179.80 mg.kg-1 d.m). Higher contents of the studied elements were detected in maize roots than in its aboveground parts. Obtained yield of maize aboveground parts from the objects where solely ash was used as the substratum was characterized by the optimal content of Fe (104.61 mg.kg-1 d.m.), but deficient concentration of Mn (29.69 mg.kg-1 d.m.) and Co (0.01 mg.kg-1 d.m.). In effect of growing ash doses in soil Fe:Co, Fe:Mn, Fe:Al and Mn:Co ratios were widening, whereas Fe:Si, Mn:Al, Mn:Si and Al:Si ratios were narrowing. Growing ash doses in soil influenced a decreased uptake of Co, Mn and Al and increased Si absorption by maize. |
Porovnání masné užitkovosti býků montbéliardského a českého strakatého plemene vykrmovaných do živé hmotnosti 680 kgGustav Chládek, Jiří ŽižlavskýActa Univ. Agric. Silvic. Mendelianae Brun. 2004, 52(5), 107-114 | DOI: 10.11118/actaun200452050107 Czech Pied bulls (C, n=18) and Montbeliarde bulls (M, n=18) were fattened up to the live weight of 680 kg in identical conditions with the aim to compare their meat performance. Mean values of the observed meat performance characteristics were as follows: slaughter weight 682.1 kg, age at slaughter 593.8 days, daily weight gain 1.088 kg, carcass weight 378.2 kg, net weight gain 0.640 kg, dressing percentage 55.4%, weight of hide 59.3 kg, weight of head and tongue 20.6 kg, weight and proportion of kidney fat 14.9 kg and 2.18%, carcass conformation score 3.06, carcass fatness score 2.20 and weight of the right side of carcass 185.9 kg. The weight and proportion of some parts of the right side of carcass were as follows: forequarter 84.1 kg and 45.2%, hindquarter 101.8 kg and 54.8%, total weight of meat 145.5 kg and 78.2%, bones 35.0 kg and 18.9%, separable fat 3.87 kg and 2.08% and hindquarter to forequarter ratio 1.21. Montbeliarde bulls showed a significantly greater (P |
VLIV ZPŮSOBU A DÉLKY SKLADOVÁNÍ NA VLHKOST A SENZORICKOU JAKOST TRVANLIVÝCH SALÁMŮHana Šulcerová, Jiří Štencl, A. ŠulcováActa Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(4), 183-196 | DOI: 10.11118/actaun200856040183 Heat-treated salamis "Vysočina" were produced with standard way in a meat factory; their diameter was 55 mm. Samples were stored under laboratory conditions at different temperatures: 5, 10, 15, 20, and 25 °C and sensory analysed every week during one month storage. The dry matter (d.m.) was measured, too. Descriptors of general appearance, sausage casing, texture, cut surface, dry edge, smell, taste, and salty were monitored. Biggest changes were in descriptors general appearance and sausage casing (P < 0.001) and also in dry edge (P < 0.010) during the month period. Germs of moulds were found only at 5 and 10 °C. Rapid increase of d.m. in samples was noticeable in the first week of the storage time. It was 3 % d.m. at 5 °C and 11 % d.m. at 25 °C. Increase of d.m. of salamis continues slowly in the next three weeks period; the total difference was about 10 % d.m. in the temperature range measured. Decrease of d.m. at 5 °C was noticed in the last week of the measurement. The difference was 3.5 % d.m. This change means that the equilibrium moisture content of the samples of salamis has been reached at the temperature 5 °C. The best sensorial quality of salamis "Vysočina" was in the storage temperature ranged from 15 to 20 °C. |
KONVERGENCE IFRS A US GAAP V OBLASTI PODNIKOVÝCH KOMBINACÍHana Bohušová, Patrik SvobodaActa Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(6), 13-24 | DOI: 10.11118/actaun200856060013 The IASB project "Business Combinations" started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS 3 (2004) Business Combinations" which replaced former IAS 22 was the result of the first phase. Partial harmonization of recording and financial reporting of business combination in Europe and in the USA was the main objective of IFRS 3 (2004). IFRS 3 (2004) is based on SFAS 141 (2001). SFAS 141 (2001) was developed in 2001 and replaced APB (Accounting Principles Board) Opinion No. 16 Business Combinations and SFAS 38. There is the pooling interest method forbidden and only the purchase method is allowed for all kinds of business combinations. Based on the comparison of both methodical approaches to business combinations are demonstrated reasons for refusing of pooling interest method. The second phase is aimed at purchase method application and new methodical approaches to business combination recording and it is the objective of the conclusion of this paper. |
Vliv microcystinu, toxinu sinic, na laboratorní hlodavce in vivoAndrea Ziková, Radovan KoppActa Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(5), 263-274 | DOI: 10.11118/actaun200856050263 Cyanobacterial water blooms became a global problem/issue because beside a dramatic deterioration of water quality parameters they also produce cyanobacterial toxins being harmful for animals and humans. Cyanotoxins especially the most prominent one, microcystin-LR (MC-LR), are of major concern and they have been reported to cause even death of mammals following ingestion or ingurgitation due to hepatotoxic modes of action. The aim of the recent study is to summarize briefly the impacts of microcystin on laboratory rodents, mice and rats, being used as models for other mammals including human beings. Most experimental approaches used intraperitoneal rather than oral and intratracheal application of microcystins, especially MC-LR, being the most efficient way to induce adverse impacts on different target organs. However, no matter how the exposure of rodents was performed, microcystins induced severe harmful impacts on the different target organs, preferentially the liver, for instances hemorrhages and apoptosis in liver, liver tumours, adverse effects on gut, kidney, testis and epididymis including spermatogenesis, on lung, on serum parameters and on progeny. In addition to these histological findings, microcystin was found to affect specifically biochemical parameters of target organs such as enzymes e.g. GST, CAT, GR, GPX, SOD, AST, ALT, γ-GT, protein phosphatases, SDH, SoDH and LDH or stress proteins such as HSP-70 and further parameters such as hepatic sulfhydryl content, GSH depletion, total bilirubin, urea nitrogen, and creatinine. Gene array analyses revealed that microcystin affects genes related to actin organization, cell cycle, apoptosis, cellular redox potential, cell signalling, albumin metabolism, glucose homeostasis pathway and organic anion transport polypeptide system. In combination with a further proteomics approach the proteomic analyses indicate that liver apoptosis induced by microcystin can be induced by two pathways: the BID-BAX-BCL2 and the reactive oxygen species pathway. The reviewed data clearly show that microcystin, especially MC-LR is able to cause severe adverse impacts on laboratory rodents and therefore there is an emerging need for further research to cover the major concern about cyanobacterial water blooms affecting mammals including human beings. |
SLOŽENÍ A TECHNOLOGICKÉ VLASTNOSTI MLÉKA ZÍSKANÉHO Z RANNÍHO A VEČERNÍHO DOJENÍMartin Skýpala, Gustav ChládekActa Univ. Agric. Silvic. Mendelianae Brun. 2008, 56(5), 187-198 | DOI: 10.11118/actaun200856050187 Milk yield varies during lactation, following what is termed a lactation curve. ŽIŽLAVSKÝ and MIKŠÍK (1988) recorded changes in milk yield within a day, too. TEPLÝ et al. (1979) a KOUŘIMSKÁ et al. (2007) published variation within a day ± 1.10 kg in milk yield, ± 0.75 % in milk fat content and ± 0.20 % in milk protein content. Milk yield of cows can be expressed in many different ways, for instance, in kilograms per lactation or in kilograms per day. A practical parameter describing milk production is milk yield (kg) per milking. |


