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Thermal inactivation of Enterococcus faeciumVladimiír Špelina, Ljuba Schlemmerová, Aleš Landfeld, Karel Kýhos, Pavel Měřička, Milan HouškaCzech J. Food Sci., 2007, 25(5):283-290 | DOI: 10.17221/682-CJFS Data for thermal inactivation of working suspension of Enterococcus faecium in model solutions were acquired and used to develop a mathematical model for thermal inactivation of the bacterium. The model is valid within the water activity range 0.97 to 0.99; pH range 6.0 to 7.6; temperature range 60°C to 65°C, and was determined for the microorganism concentration ranges of 102 per ml to 108 per ml of the model inactivation solution. An Excel procedure was developed in Visual Basic language which enables the calculation of the final concentration of the microorganism from the input data for pH, aw, logN0, temperature, and holding time of the treatment. The proposed model was verified in experiments using cow and human milks. With cow milk, the correspondence between the experimental and the predicted data is highly satisfactory. With human milk, the model predicts a smaller effect of heating than is that manifested experimentally. |
A trend of proliferation of proleptic shoots in partial populations of Scots pineJ. Nárovcová, V. NárovecJ. For. Sci., 2010, 56(12):571-579 | DOI: 10.17221/79/2009-JFS The incidence of the summer (late-seasonal) growth of shoots was monitored following the planting of Scots pine from different provenances of the Czech Republic and different planting regimes in an experimental plot in Týniště nad Orlicí. In the third year after reforestation the local populations had the highest proportion of summer growth of the shoots (18%) compared to other populations. From the second to the fourth year after planting the percentage proportion of summer shoots was determined for the species Scots pine in conditions of the Polabí region, it was 13.5% of the individuals in each year. The analysis of stem sections demonstrated double rings as a result of the cambium activation through the growth of summer shoots. |
Risk analysis in drinking water accumulationJana Říhová Ambrožová, Jaroslav Říha, Jana Hubáčková, Iva ČihákováCzech J. Food Sci., 2010, 28(6):557-563 | DOI: 10.17221/98/2010-CJFS Drinking water is safe water, from the perspective of long-term use is does not cause any disease, pathogenic and hygienically unsafe microorganisms do not spread in it and customers enjoy its consumption. Drinking water is regarded as a foodstuff, therefore the known HACCP system can be used in the control system which can be applied not only directly to the final product, but also to the whole system of drinking water production, distribution, and accumulation. Even if there is no problem concerning the water processing and the technological line is well adjusted, the quality of drinking water is subsequently deteriorated by its transportation and accumulation. The condition and character of the operated distribution network and reservoirs are significantly and substantially related to the maintenance of the biological stability and quality of drinking water. This is well confirmed by biological audits of the distribution networks and water reservoirs. A significant fact is the negative influence of the secondary contamination by air in the reservoir facilities and the occurrence of microorganisms (fungi, bacteria) in free water and in biofilms. The findings obtained in the framework of biological audits were so alarming that the outputs of biological audits contributed to the reconsideration of the efficiency of the standard for the construction and design of water reservoirs and pointed out the necessity of its review. |
Evaluation of crop yield under different nitrogen doses of mineral fertilizationŠ. Matějková, J. Kumhálová, J. LipavskýPlant Soil Environ., 2010, 56(4):163-167 | DOI: 10.17221/196/2009-PSE Yields of winter wheat, winter rape and oats were evaluated in the field; the field was divided into the site-specific zones and treated with variable doses of nitrogen fertilizer in years 2004-2006. Measurements of the yields were carried out with a yield monitor placed in a combine harvester. The measured data were processed into the yield maps by means of ArcGIS 9.2 software. Variable application of fertilizer should balance yield potential of the field. Generally, total yield variability on the field after the application of various doses of experimental fertilizer was similar in the years 2004 (11.3%), 2005 (14.7%) and 2006 (11.7%) in comparison with the year 2003 (25.02%). Variable application of nitrogen in the site-specific zones, created on the basis of the yield levels, decreased the yield variability in comparison with the uniform dose. Different doses of nitrogen fertilizer also enabled to increase utilization of production potential of the experimental field. |
Assessment of the soil quality as a complex of productive and environmental soil function potentialsOriginal PaperPavel NOVÁK, Jan VOPRAVIL, Jitka LAGOVÁSoil & Water Res., 2010, 5(3):113-119 | DOI: 10.17221/39/2009-SWR Soil quality is a measure of the ability of soil to carry out particular ecological and plant productive functions. It reflects the combination of chemical, physical, and biological properties. Some of the soil properties are relatively more important than the others and unchangeable. Others can be significantly changed by human activity. Nowadays, three groups of soil functions are usually defined: soil utility function (productive function, infrastructure area, source of materials); functions of soil in the environment (non-productive functions such as: water infiltration and water retention, transport of matter, buffering and sanitary functions); soil cultural function (history of nature and humans). The cultural function is, from our point of view, different from the others. The complex assessment of the soil quality is the topic of this paper and includes both the productive and environmental functions. The productive function (productive potential) of Czech soils has been long studied and is ± known. It is expressed by means of a one-hundred-point scale in the Czech Land Evaluation System. Its point values depend on different soil and local characteristics together with the natural conditions and their influence on the plant production. A similar principle was used for the assessment of the non-productive soil functions. The importance of the individual soil characteristics is defined. The values of the environmental soil function potentials are determined from the common soil characteristics and are compared with the values of the soil productive potential. Total soil quality can be then expressed as the average or as the sum of the points for all individual functions. Some selected function can be preferred by increasing its value coefficient for a specific land use area (for example, an area for obtaining underground water). Three texturally different forms of Chernozem (middle textured, clayic, arenic) which correspond to the Main Soil Units of the Czech Land Evaluation System are given as an example of the assessment. The evaluation of the total soil quality would then involve not only the agricultural and locality determined financial values but also an assessment of all environmental functions of the soil. |
Economic values for traits of pigs in HungaryL. Houška, M. Wolfová, I. Nagy, Z. Csörnyei, I. KomlósiCzech J. Anim. Sci., 2010, 55(4):139-148 | DOI: 10.17221/100/2009-CJAS Marginal economic values for production and reproduction traits of pigs were estimated applying a bio-economic model to Hungarian commercial sow herds with integrated fattening of piglets. Data collected between 2002 and 2008 were used for the calculation. Marginal economic values (in € per unit of the trait per sow per year) estimated for fattening days in the station test, age at the end of the field test, lean meat percentage in the carcass, percentage of valuable cuts in the carcass and the number of piglets born alive were 2.84 €/day, 2.71 €/day, 22.45 €/%, 28.81 €/% and 54.22 €/piglet in the first litter, respectively. |
A large urolith in an eight year-old mare: a case reportR. Kozdrowski, R. Henklewski, M. Dzieciol, M. BednarskiVet Med - Czech, 2010, 55(6):285-288 | DOI: 10.17221/2990-VETMED A micturition problem appeared in an eight year-old mare at the third month of pregnancy. Symptoms intensified during the course of pregnancy and, at the end of the tenth month, the foetus was aborted. Labour was ordinary with normal presentation, position and posture, yet there was a formation about the size of an ostrich egg. The structure was spontaneously pushed out of the genital tract during expulsion of the foetus. Examination of the structure showed that it was a urolith which measured 13 × 10 × 7 cm (circumference measured along the long axis amounted to 31.5 cm, and along the transverse axis to 26 cm) and weighed 803 g. |
Visible foliar injury as a tool for the assessment of surface ozone impact on native vegetation: a case study from the Jizerské hory MtsL. Matoušková, R. Novotný, I. Hůnová, V. BuriánekJ. For. Sci., 2010, 56(4):177-182 | DOI: 10.17221/61/2009-JFS Surface ozone is considered to be a very phytotoxic gaseous air pollutant. Its negative impacts at both the cell and the organ level have been shown, mainly as a result of experiments. However, the demonstration of ozone negative impacts on native plants is not explicit. An assessment of ozone impact on vegetation and ecosystems using indicators based on ambient ozone concentrations is insufficient and assessment techniques based on internal ozone dose and on real plant damage are more appropriate. Such a possible technique is the mapping of ozone visible symptoms due to ozone influence. The ICP-Forest method concerning ozone visible symptoms and the assessment of ozone influence were applied for the purposes of this case study. The visible symptoms are characterized by a few typical signs. Nevertheless, the identification of visible symptoms in native conditions can be problematic and misleading conclusions could be drawn. Therefore it is necessary to complete the identification of visible symptoms with a validation in order to confirm ozone as the cause of plant injury. |
Types of agricultural enterprises in the high production region in Slovakia (sample area of the Nitra district)Jana NÉMETHOVÁAgric. Econ. - Czech, 2010, 56(1):25-31 | DOI: 10.17221/61/2009-AGRICECON : First part of the paper assesses the physical-geographical locality factors of the agricultural production in the district of Nitra. Agricultural production in a typical high production region has been analysed (structure of the enterprises legal forms, focus of production, number of employees). The second part examines the types of the most important agricultural enterprises according to the selected economic indicators such as economic efficiency, labour productivity and relative employment. These indicators are the best ones to express the economic power of agricultural entities and farming efficiency. |
Can Festulolium, Dactylis glomerata and Arrhenatherum elatius be used for extension of the autumn grazing season in Central Europe?J. Skládanka, V. Adam, P. Ryant, P. Doležal, Z. HavlíčekPlant Soil Environ., 2010, 56(10):488-498 | DOI: 10.17221/91/2010-PSE The paper compares the quality of Festulolium, Dactylis glomerata and Arrhenatherum elatius at the end of the growing season over three years with the contrasting weather in the Czech Republic. The effect of pre-utilisation dates in June or July on the quality of grass forage in October, November and December (harvest dates) was investigated. In the first two years, Arrhenatherum elatius exhibited higher yields (P < 0.05) than Festulolium and Dactylis glomerata. In all treatments, differences between the species and between the years were inconsistent for organic matter digestibility (OMD) and neutral detergent fibre (NDF) but Festulolium showed the lowest crude protein (CP) in all years and crude fibre (CF) in the first 2 years. The longer re-growth time due to earlier final cut in summer increased the yield and decreased the nutritive value in winter. Yields of DM, OMD and CP content generally declined and the CF content increased with the delay of winter harvest. Significant species harvest date interactions in some years were due to the steep increase of CF and NDF in Festulolium. Based on DM yields and nutritive value, all species have some merits as forage for use in possibly extended grazing season. Festulolium and Dactylis glomerata could be used to extend the grazing period in continental conditions. Arrhenatherum elatius had sufficient quality at both dry and warm end of the growing season due to the fact that Arrhenatherum elatius was a representative of drought-resistant species; however, intense grazing could suppress it. |
Causes and Consequences of a Flood Wave on the Lower Reach of the Dyje River Near BřeclavOriginal PaperMilan Palát, Alois Prax, Milan Palát jr., Jaroslav RožnovskýSoil & Water Res., 2010, 5(4):121-127 | DOI: 10.17221/32/2010-SWR The settlements situated on broad flat floodplains of rivers are threatened by floods during increased water flows in the rivers. The floodplain of the Dyje river situated in the area between the Nové Mlýny water reservoir and Břeclav has been protected from former annual floods since the 70s of the last century due to the water-management measures. The realised measures including the construction of the new floodway protect the town of Břeclav as well. A long-term research into the soil water regime of the floodplain forest is underway in the region. The results obtained document its historical evolution and current status. Only in the early April of 2006 (i.e. after 34 years), an unexpected "flash flood" occurred again due to a specific climatic situation. The combination of the high snow cover in higher parts of the basin and a rapid warming up caused an intensive runoff. The so-called dry polder (floodplain forests, meadows and fields) above Břeclav protected the town and its infrastructure from potential catastrophic consequences. |
Uterine leiomyosarcoma in a dog: a case reportG. Serin, A. Aydogan, R. Yaygingul, R. TuncaVet Med - Czech, 2010, 55(8):405-408 | DOI: 10.17221/2959-VETMED A 14-year-old, mixed breed bitch was presented for investigation of progressive abdominal distension, dyspnea and general dullness. A large abdominal mass including numerous cystic areas was visualized in abdominal radiologic examinations. Moreover, some abdominal organs were displaced from their abdominal anatomical locations. Exploratory laparotomy revealed a uterine mass, which was removed by ovariohysterectomy. Histopathology confirmed uterine leiomyosarcoma. Clinical and radiographic examination did not reveal any evidence of metastasis two months after surgery. Canine uterine leiomyosarcomas are rare tumours, grow slowly and are not regarded as highly metastatic. In this case, removal of this huge tumor by ovariohysterectomy following laparotomy was successful as metastasis did not subsequently occur. |
Effects of drainage treatment and stand growth on changes in runoff components from a forested watershedV. Černohous, F. Šach, D. KacálekJ. For. Sci., 2010, 56(7):307-313 | DOI: 10.17221/103/2009-JFS Runoff generation under various natural conditions has often been studied in forested watersheds for a long time. In 1967, Hewlett designed a variable source area model. The model is based on the expansion and shrinkage of variable source areas and consequent changes in a drainage network during a discharge event. The runoff investigation was carried out in a forested watershed situated in the summit area of the Orlické hory Mts. The watershed has a drainage area of 32.6 ha with the land-surface elevation ranging from 880 to 940 m a.s.l. Runoff components, their amounts and ratios were calculated using a simple graphical-mathematical method of the hydrograph recession limb analysis according to a reservoir model representing the particular components (base flow, subsurface flow and overland flow, in other words slow, accelerated and rapid flows). Comparing the amount of slow and rapid runoff constituents (89.5-99.4% and 0.6-10.5%, respectively), the greater amount of slowly moving water confirmed that overland flow was absent under conditions of forest environment. Not even the drainage treatment altered this positive ratio of the runoff constituents. During the third period, under stabilized hydrology and stand conditions, the accelerated and rapid runoff increased again, however maximally by 10% and 4%, respectively, not reaching the initial size of the calibration period. |
Estimation of economic demandingness of the technologies used for cultivation of legume-cereal intercrops under conditions of organic fadingJaroslav JÁNSKÝ, Jiří POSPÍŠILAgric. Econ. - Czech, 2010, 56(7):325-333 | DOI: 10.17221/73/2010-AGRICECON The paper analyses the machinery costs associated with the performance of the individual operations when growing and harvesting the legume-cereal intercrops (LCI). For this purpose, a database of costs associated with the individual operations concerning the LCI growing has been created. This database is continuously updated in such a way that it enables to estimate variable costs associated with the individual LCI growing and harvesting operations. The authors followed up and analysed the process of growing and harvesting the LCI as a fodder crop and preserving the harvested material in the form of haylage and silage or for grain (both wet and dry). The analysed data were obtained in the course of the individual operations of machinery used in the individual technologies of establishing and growing of the LCI under the conditions of organic farming. |
Determination of organic acids in olive fruit by HPLCPelin Günç Ergönül, Cevdet NergizCzech J. Food Sci., 2010, 28(3):202-205 | DOI: 10.17221/1379-CJFS Organic acids (oxalic, citric, malic, and succinic) contents of Domat, Memecik and Uslu varieties of olives grown in Turkey were investigated using HPLC method. Organic acids were extracted from olives with water-methanol mixture solution 75:25 (v/v) and were analysed through KC-118 ion-exchange column using UV absorbance detector at 214 nm. The mobile phase was phosphoric acid (0.1%, w/v). The recovery values of the organic acids added into olive fruit samples were 92.8%, 98.75%, 110%, and 86% for oxalic, citric, malic, and succinic acids, respectively. |
Costs of basic methods of forest landmaintenance in protective zones of high-voltage power lines in the Czech RepublicL. ŠišákJ. For. Sci., 2010, 56(1):35-41 | DOI: 10.17221/75/2009-JFS : The paper describes the basic potential methods and their costs of maintenance of forest lands in protective zones under high-voltage power lines (HVPL) 400 kV and 220 kV. In the present situation and with available information and data, it was possible to accomplish the average cost calculations for the whole area of the Czech Republic. The paper analyses the following mechanical and chemical methods of maintenance of forest lands: full-area scrub clearing with power saw (PS), selective individual scattered clearing of trees with PS, full-area scrub clearing by milling, full-area scrub clearing by the application of herbicides and arboricides, selective individual scrub clearing of individual trees by cutting followed by spray treatment with arboricides. The maintenance of forest lands in zones of HVPL (scrub clearing) by milling belongs to the economically most convenient mechanical methods, for example when removing 3,000 trees.ha-1, the cost of this option is 20,000-23,000 CZK.ha-1ha in a period of 3-year periodic frequency, while the most expensive method is selective individual scrub clearing of scattered individual plants with PS at costs of around 84,000 CZK.ha-1. |
Multiplex PCR assay to detect rust resistance genes Lr26 and Lr37 in wheatShort CommunicationTaťána SUMÍKOVÁ, Alena HANZALOVÁCzech J. Genet. Plant Breed., 2010, 46(2):85-89 | DOI: 10.17221/32/2010-CJGPB Multiplex PCR was developed and optimized for simultaneous detection of wheat leaf rust resistance genes Lr26 and Lr37. The presence of the genes was analyzed in 21 winter wheat cultivars registered in the Czech Republic. Gene Lr37 was detected in four tested cultivars (Bakfis, Biscay, Nicol, Mulan), gene Lr26 occurred only in one cultivar (Etela) and three cultivars (Clarus, Orlando and Rapsodia) were found to carry both these genes. Data obtained by PCR markers were compared with results of greenhouse and field tests. Seedling reactions of cultivars possessing Lr26 to seven different leaf rust isolates conformed to the results obtained by the marker analysis, however, there were found some discrepancies in the detections of Lr37, which could be detected in greenhouse seedling tests only with difficulties. |
Walnut (Juglans regia L.) selection in SerbiaS. Cerović, B. Gološin, J. Ninić Todorović, S. Bijelić, V. OgnjanovHort. Sci. (Prague), 2010, 37(1):1-5 | DOI: 10.17221/25/2009-HORTSCI The domestic population of walnut (Juglans regia L.) in Serbia is highly heterogeneous as a result of many centuries of propagation from seed. This paper describes variation observed in this population over the past four decades. The date of budbreak showed a 50-day range, and the date of leaf drop a 32-day range. Average nut weight ranged from 3.3 g to 29.0 g and the kernel percentage from 26.2% to 64.3%. The number of female flowers per inflorescence ranged from 1 to 32 and the number of nuts per cluster from 1 to 15. The majority of Serbian walnut seedlings had inferior traits, although a few genotypes with excellent traits were also found. Five superior selections have been released as cultivars, and additional selections await official release. To date, over 1,000 ha of orchards have been planted in Serbia using these walnut cultivars and selections. |
A new method of cleaning solid surfaces contaminated with oilsV. Řezníček, V. Dvořák, K. Kykalová, J. Severa, J. Mareček, J. FryčRes. Agr. Eng., 2009, 55(4):141-148 | DOI: 10.17221/4/2009-RAE The aim of the work was to find an alternative way of cleaning roads and other kinds of solid surfaces contaminated as a result of accidents. The method is designed to dissolve oil leaks coming from motor vehicles, but it is also suitable for removing other liquids with similar physical and chemical characteristics, for example plant and paraffinic oils. The principle of this method is to emulsify the contaminant with the reagent foam. The foam is applied on the contaminated surface and it reacts with the contaminant, given rise to an emulsion. The process is supported by the mechanical movement of brushes, which mix the foam with the contaminant. The movement increases the sorption capacity of the foam and its stability. After the surface decontamination, the residual emulsion is removed, together with the foam, with a combined wet suction cleaner equipped with an emulsion defoamer. The aggregate emulsion is disposed of in special establishments, especially in dangerous waste incinerators. |
Characterization of drug metabolizing enzymes and assessment of aging in the gilthead seabream (Sparus aurata) liverH. Ardag Akdogan, A. SenVet Med - Czech, 2010, 55(9):463-471 | DOI: 10.17221/2982-VETMED Organic anthropogenic compounds such as polycyclic aromatic hydrocarbons, polychlorinated biphenyls, nitroaromatics, dioxins, various pesticides and natural compounds can enter the aquatic environment. These lipophilic compounds are readily taken up into the tissues of aquatic organisms where biotransformation via Phase I and Phase II metabolism can in part, determine the fate and toxicity of the xenobiotics. In this study on gilthead seabream (Sparus aurata), liver microsomal ethoxyresorufin O-deethylase (EROD), methoxyresorufin O-demethylase (MROD), penthyloxyresorufin O-depenthylase (PROD), benzyloxyresorufin O-debenzylase (BROD), aniline 4-hydroxylase (A4H), N-nitrosodimethylamine N-demethylase (NDMA-DE), aminopyrine N-demethylase (APND), caffeine N-demethylase (CN3D) and erythromycin N-demethylase (ERND) were determined. A4H, ERND, NDMA-ND, EROD and PROD activities increased in gilthead seabream (Sparus aurata) liver microsomes of different ages, while CN3D and APND activities decreased. MROD activities were barely detectable in mature fish whereas BROD activities were not detectable at all ages studied. Results were also recorded at the protein level by Western blotting using anti-CYP1A, CYP2E and CYP3A antibodies. In conclusion, elevated levels of gilthead seabream liver microsomal CYP450 enzyme activities might reveal possible exposure to various exogenous compounds, which might affect the desired responses to drugs, hormones and dietary supplements used during breeding. |
Business rules specification and business processes modelingI. RábováAgric. Econ. - Czech, 2009, 55(1):20-24 | DOI: 10.17221/2503-AGRICECON Up to date business is managed by large-scale different rules that regulate how the business acts and how it is structured. We find the rules in law, regulation, business policy document, procedures manual, system documentation, memoranda etc. These reference resources may provide the specific basis for a rule or offer a background, context or explanation of the business rule. In the recent years, it has been discovered that business rules constitute an entire body of knowledge that has not been adequately addressed in either the analysis or design phases of the information system development. Typically, business rules have been buried in the program code or in the database structures. The article deals with the business rules approach and rule technology and helps to identify the business and technical opportunities they afford to the company. It offers the business process model and its integration with business rules. This approach could provide business analysts with an essential approach to understanding, redesigning and communicating what really happens in the business processes (in agricultural area). It serves to understand the business impact of any change in small and medium-sized organizations. We use the UML notation and its business model extension. |
Development of forest soils in the Krkonoše Mts. in the period 1980-2009K. Matějka, S. Vacek, V. PodrázskýJ. For. Sci., 2010, 56(11):485-504 | DOI: 10.17221/79/2010-JFS This paper documents the development of soil conditions in the set of 32 permanent research plots in the Krkonoše (Giant) Mts. These plots represent an altitudinal gradient covering the ecosystems of beech, mixed beech-spruce and spruce stands. In all plots, representing the site conditions of the highest areas of the mountain range, standard soil pits were prepared and the soil sampling was performed in autumn of years 1980, 1993, 1998, 2003 and 2009. The results reflect extreme site conditions, soil acidification, large scale surface liming and in minor extent also different tree species composition of the stands. The general type of the soil-genesis is represented by the podzolisation, overlapping the other soil-genetic factors, including the tree species composition. Nevertheless, this development is mostly expressed in the spruce stands. The beech dominance and/or co-dominance are reflected especially by more efficient N-cycling, higher pH, S and V values and fluctuation and lower extractable Al3+ content. More efficient cycling in beech ecosystems is insignificantly documented for plant available phosphorus, calcium and magnesium contents; on the contrary higher dynamics for iron ions was registered in the spruce stands. The long-term soil dynamics with a hysteresis (evident on the base of ordination analysis) can be divided into some periods - processes of acidification (typical in the 1980's samples), liming (main effect in 1993 and 1998) and regeneration (2003, 2009). Other features, important for the soil development, are probably related to the vegetation change, but this relation is not statistically significant. |
The cisterna chyli and thoracic duct in pigs (Sus scrofa domestica)M. Duras Gomercic, T. Trbojevic Vukicevic, T. Gomercic, A. Galov, T. Fruk, H. GomercicVet Med - Czech, 2010, 55(1):30-34 | DOI: 10.17221/21/2010-VETMED Anatomical variations of the thoracic duct course are common in humans and domestic animals. They are important in thoracic surgery and in application of surgical techniques in experimental animals. The pig is a frequently used animal model due to numerous similarities between human and porcine anatomy and physiology. We revealed the position of the cisterna chyli, and the origin, course and termination of the thoracic duct by fine dissection on fifteen Yorkshire pig carcasses. The pigs were 2.5 months old with a body mass range from 10 to 15 kg. In this study we present our macroscopic observations. The cisterna chyli and thoracic duct had a common position, form and course in ten (67%) specimens. Anatomical variations of the precardiac course of the thoracic duct were observed in five animals (33%). Knowledge of these anatomical features should enhance the use of swine as an experimental model. |
New approaches to the operative leasing accountingPatrik SVOBODAAgric. Econ. - Czech, 2010, 56(7):341-348 | DOI: 10.17221/43/2010-AGRICECON : In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Standards for reporting. Contrary to most national regulations, the current solution of the IAS and US GAAP require a completely different recording of operative and financial leasing in financial statements, and consider the transfer of risks and leasing rewards as the main criteria for their division. Such an approach, however, has been repeatedly criticized by many users of financial statements, because transactions that are very similar or even identical economically are caught up in a completely different manner depending on whether the recording entity evaluates the leasing subjectively. It may even lead to the manipulation of recording according to the requirements and intents of the recording entity. This contribution analyzes the advantages and disadvantages of some discussed procedures, in particular of those which could replace the current standards in the future (recording based on the use of the concept of right to use), and various effects on the report on the financial situation and profit or loss development when using the current methods or the newly suggested methods during the existence of leasing. The impact is demonstrated on a specific example of business premises leased by an entity conducting business in agriculture. We also focus on different approaches of the IASB and FASB to some related issues, for example concerning the update of the applied incremental interest rates, the conditioned parts of rent and the guarantees for the residual value. |
The influence of Picea abies on herb vegetation in forest plant communities of the Veporské vrchy Mts.F. Máliš, J. Vladovič, V. Čaboun, A. VodálováJ. For. Sci., 2010, 56(2):58-67 | DOI: 10.17221/39/2009-JFS Natural mixed beech-fir forests were quite widely replaced by spruce dominated stands in Slovakia. Given the demands on the assessment of the forest status as well as on stopping the biodiversity loss it is required to evaluate the influence of Picea abies (L.) Karst. on the species composition. In a case study from the Veporské vrchy Mts. natural beech dominated forests were compared to stands with different spruce proportion. Within three groups of relevés with no, less and more than a half proportion of Picea abies the species diversity and Ellenberg indicator values were compared. The response of particular species to the proportion of Picea abies was evaluated by partial relation in direct gradient analysis. The increasing spruce proportion causes particularly higher occurrence of acidophytes and a decrease in nitrophytes. Species with the highest positive response to spruce are mostly shallow-rooted or characteristic of natural spruce forests. Greater richness along with the highest diversity was found in mixed stands with less than a half proportion of Picea abies. The most significant difference in species composition was between natural and spruce dominated stands. However the proportion of Picea abies does not reduce the species diversity in general, it causes significant changes in the species composition. As the results show, to avoid the negative effect and loss of phytodiversity it is required not to grow spruce dominated stands out of the natural occurrence of Picea abies. |
Monitoring of endangered Astragalus species in the protected landscape area Dunajské luhy at the Danube floodplainsJ. DrobnáCzech J. Genet. Plant Breed., 2010, 46(10):S14-S18 | DOI: 10.17221/986-CJGPB Astragalus excapus L. and Astragalus austriacus Jacq. are regarded as critically endangered species in Slovakia. They are threatened by environmental impact, natural succession, as well as by human activities. Monitoring them is an important tool in determining their status and in making management decisions for their protection. In this contribution, a summary of the basic terrain endeavours, current status, locality and species description, habitat preferences, possible threats, current protection, and management activities are presented. |
Laying performance and eggshell quality in laying hens fed diets supplemented with prebiotics and organic acidsS. Świątkiewicz, J. Koreleski, A. ArczewskaCzech J. Anim. Sci., 2010, 55(7):294-306 | DOI: 10.17221/207/2009-CJAS The aim of the study was to evaluate the effect of organic acids and the prebiotic fructans on egg production and eggshell quality when added to the layer diet with different levels of calcium and phosphorus. The experiment was carried out on 168 Bovans Brown hens, allocated to 14 groups of 12 replications. Each hen (replication) was kept in an individual cage 40 cm × 40 cm in size. A 2 × 7 factorial arrangement, with two dietary levels of calcium and phosphorus (normal - 3.70% Ca, 0.65% P, and reduced - 3.25% Ca, 0.60% P) and with diets supplemented by selected additives (none, 0.75% inulin, 0.75% oligofructose, 0.50% volatile fatty acids (VFA), 0.25% medium chain fatty acid (MCFA), 0.30% VFA + 0.20% MCFA, 0.75% inulin + 0.50% VFA) was used. The experiment was carried out over 34 weeks, from the age of 26 to 70 weeks. There were no statistically confirmed effects of the factors studied in this experiment on egg performance, i.e. laying rate, egg mass, feed intake and feed conversion. Reducing the dietary levels of Ca and P significantly decreased eggshell percent, thickness, density and breaking strength. The additives used had a considerable effect on eggshell quality at 46, 58 and 70 weeks of age, and these positive effects were most pronounced in the case of inulin and MCFA. There was no significant interaction between Ca and P dietary levels and the additives used. It was thus concluded that selected feed additives which lower the pH of the diet and intestinal content can beneficially influence eggshell quality in older high-producing laying hens. |
Interannual dynamics of available potassium in a long-term fertilization experimentM. Madaras, J. LipavskýPlant Soil Environ., 2009, 55(8):334-343 | DOI: 10.17221/34/2009-PSE Dynamics of the plant-available potassium (K) has been studied in polyfactorial long-term fertilization experiments since 1980. The fertilization scheme includes 10 combinations of K muriate and farmyard manure application rates (annually 0-230 kg K/ha). At medium treatment (annually 153 kg K/ha), the K balance within an 8-year crop rotation reflected crop specific K application rates with positive annual balances in years of growing silage maize and sugar beet (high K input), and negative in two years of growing alfalfa. Available K clearly corresponded to the dynamics of the K balance, with statistically significant fluctuations from 88 to 149 mg K/kg within one crop rotation cycle. Periodic fluctuations of available K induced by crop rotation were observed also in non-fertilized treatments. The variability of available K contents was influenced primarily by crop plants and experimental unexplained factors; interannual weather fluctuations and field differences were of low significance. In the paper, the importance of interannual K dynamics for the construction of correct long-term time trends is shown and discussed. |
Exploitation of anaerobic fermentation of bio-degradable wastesJ. Kára, E. Janča, D. HerákRes. Agr. Eng., 2010, 56(1):8-17 | DOI: 10.17221/20/2009-RAE The paper deals with assessment of biogas yield from mixtures of Reynoutria substrates and livestock manure. The aim was to perform laboratory experiments and suggest suitable fermenter operating conditions (dry matter content, pH, share of substrate components, thermic regime) for metanogenic digestion, then to determine its quality and assess the usability of such produced biogas. |
Selected aspects of taxation of cigarettes in the EU member statesP. DavidAgric. Econ. - Czech, 2009, 55(1):40-50 | DOI: 10.17221/2506-AGRICECON The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect of preference trends of taxation of consumption at the expense of direct taxation, stressing the health risks of consumers of tobacco products, externalities caused by this consumption and by the effect of existence of distortions in the market with the tobacco products in the EU states. It is possible to achieve various aims in the field of fiscal and agricultural policies of state, consumption of cigarettes, protection of national market and in the other field by the regulation of excise duty imposed on cigarettes in the EU states. The question is, in frame of excise duty imposed on cigarettes in the EU member state, whether this tax should be imposed through specific rate, ad valorem rate, or by their combination. The choice between these options depends on the laid down aims of tax policy in each EU member states. |
