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Aluminium (Al) mobilisation in the forest soils is a serious problem due to the soil acidification. The rate and magnitude of leaching of Al and other elements and compounds from soils can be examined by means of percolation experiments. Aluminium elutriation was studied under laboratory conditions using undisturbed samples of forest topsoil from the Paličník area in the Jizera Mountains (Czech Republic), which originated under two different vegetation covers: European beech (Fagus sylvatica L.) and Norway spruce (Picea abies (L.) Karst). Ponding infiltration was performed using three subsequently applied solutions. KCl solution was used to simulate the soil solution. Solutions with sulphates and nitrates addition (of two different pH values) were used to simulate acid rainfall. Passing liquid phase was analysed with respect to Al content and aluminium speciation. Differences were found in Al content and transport between different soils under spruce and beech covers. The soil sample under the spruce forest (SF sample) had a higher initial Al content than the soil sample under the beech forest (BF sample). As a result, the aluminium leaching from the spruce soil sample and the final content of water-extractable Al in the soil (Al content after the leaching experiment) were higher compared to the beech soil sample. This suggests that Al mobility and potential toxicity in the beech forest are grater than those in the spruce monoculture when studied in the acidification endangered areas.

3-amino-2-oxazolidinone (AOZ) is a tissue bound toxic metabolite derived from the nitrofuran antibiotic, furazolidone. AOZ is detected in the derivatised form of 3-{[(2-nitrophenyl) methylene] amino}-2-oxa-zolidinone (NP AOZ). 3-{[(3-carboxyphenyl)-methylene] amino-2-oxazolidinone (CP AOZ) was used as the immunising hapten for the production of monoclonal antibodies against NP AOZ. Monoclonal antibodies were produced using hybridomas from the fusion of murine myeloma cells and spleen cells isolated from BALB/c mice immunised with CP AOZ-ethylenediamine-human serum albumin (CP AOZ-ed-HSA). The antibody production in ascitic fluids from clones 3B8/2B9 and 2D11/A4 was monitored during a 16 month period. Repeated cultures of these hybridomas, followed by injection into mice and cloning did not change the assay parameters. Clone 2D11/A4 exhibited long term stability in antibody production throughout the experiment whereas clone 3B8/2B9 demonstrated variability in particular antibody yields whilst retaining assay sensitivity. Reasons for this production variability in clones are discussed. In an optimised direct ELISA format, the antibodies exhibited a 50% binding inhibition in the range of 0.52-1.15 ng/ml with NP AOZ (0.22 -0.50 ng/ml, respective AOZ equivalents) and showed high specificity towards this analyte. The sensitivity of monoclonal antibodies incorporated into the ELISA is compatible with the European Union MRLP and is currently in use for routine analysis.

Nasopharyngeal polyps are non-neoplastic masses, originating from the mucosa of the nasopharynx, the tympanic bulla or the Eustachian tube. Inflammatory polyps extending into the tympanic bulla cavity are a common cause of otitis media in cats. In dogs, however, occurrence of middle ear polyps has rarely been reported. The present report describes the findings of the clinical examination, diagnostic imaging and histopathological appraisal of a ten year old male dog with an inflammatory middle ear polyp arising from the mucosa of the Eustachian tube. Clinically, the dog displayed a peripheral vestibular syndrome. Magnetic resonance imaging revealed a hyperintense soft tissue mass filling the right middle ear cavity. Following ventral bulla osteotomy, a polypoid growth with a stalk arising from the auditory tube was surgically excised from the tympanic bulla. Histologically, the polyp was composed of a fibrous connective tissue stroma with discreet infiltration of inflammatory cells and an overlying surface layer of partially ulcerated respiratory epithelium. Similarities and differences between the histological appearance of the present case and the few previously reported records of canine middle ear polyps are discussed, along with a comparative review of etiological, pathogenetic and therapeutic aspects of middle ear polyps in cats and dogs

Papers on mycobacteria in food, feed and water, published between 1945 and 2010 and indexed in the database Web of Science^® (Thomson Reuters) were ranked according to authors, institutions, countries and source titles. The total number of papers on mycobacteria and food and mycobacteria and water were 1486 and 1419, respectively. More than 40% of papers have been published in the last five years. In addition to publications in peer reviewed journals the archives of ProMED-mail and the Rapid Alert System for Food and Feed of the European Union were also searched. It is evident that much attention is being paid to mycobacteria in food, feed and water as they likely pose a public health risk.

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.

The basic feature of an economic reform of the forestry in the Czech Republic after 1990 was separation of supervision in the state forests from operating performance. The Forests of the Czech Republic, state enterprise, was charged with management and supervision, hence economic activities of the subject are provided on the basis of contracts by entrepreneurial units called contractors in the forestry. The purpose of the paper is economic analysis of the Forests of the Czech Republic, state enterprise, in the period 1998-2002. The objective is the construction and testing of an elementary method of financial analysis as well as outline of financial situation and development of the chosen subject generally. The paper contributes to branch economy analysis, common in agriculture and wood-processing industry.

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.

The bark beetle Hylastes cunicularius was studied in the Tatra Mountains, West Carpathians, to clarify its role in transferring phoretic uropodine mites during dispersal in a mountain spruce forest. Emphasis was placed on the proportion of beetles vectoring deutonymphs of uropodine mites, and on assemblage structure, frequency distribution and placement of uropodids on the bark beetle vector. A total of 3,302 adults of H. cunicularius were caught into flight interception traps, of which 529 (16%) vectored a total of 1,020 individuals and four species of uropodine mites: Trichouropoda pecinai Hirschmann & Wisniewski, Trichouropoda obscura (C.L.Koch), Uroobovella vinicolora (Vitzthum), Uroobovella ipidis (Vitzthum). The uropodine mite assemblage was dominated by T. pecinai, which represented 94.6% of the collected mite individuals. T. pecinai and U. vinicolora were documented as new associates of H. cunicularius. Frequency distribution of uropodids on the beetle was L-shaped. The number of vectored mites and the number of dispersing individuals of H. cunicularius were positively correlated.

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.

The composition of high molecular weight (HMW-GS) and low molecular weight (LMW-GS) glutenin subunits was examined in a collection of 86 Czech registered winter wheat varieties. These proteins were analyzed by sodium dodecyl sulphate polyacrylamide gel electrophoresis. An inter-varietal polymorphism of the HMW and LMW glutenin subunits was detected. Twenty-one different patterns for HMW were identified, and eighteen for the LMW-glutenins. The different alleles encoded at the six glutenin loci were determined. Three, six, and four alleles were observed, respectively at the Glu-A1, Glu-B1, and Glu-D1 loci (encoding high HMW-GS). Three, eight, and three alleles of LMW-GS were found, respectively, at the Glu-A3, Glu- B3, and Glu-D3 loci. The evaluated varieties were split into four categories of baking quality, and these variety groups were analyzed for the presence of different HMW-GS and LMW-GS alleles. While the alleles Glu-B1c (7+9), and Glu-D1d (5+10) were detected exclusively in bread wheat varieties, the alleles Glu-B1d (6+8), Glu-D1a (2+12), and Glu-A3e/f only occurred in those varieties that are not suitable for bread-making.

Eleven microsatellite loci (TGLA227, BM2113, TGLA53, ETH10, SPS115, TGLA126, TGLA122, INRA023, ETH3, ETH225, BM1824) were evaluated for their use in paternity testing in the Yugoslav Pied cattle (YU Simmental cattle) population in Serbia. A total of 40 animals were tested. At the 11 tested loci, a total of 91 alleles were detected. The mean number of alleles per locus was 8.273. Polymorphism information content (PIC) values ranged from 0.58 to 0.88 with the mean value of 0.72. The most informative loci were: TGLA53 (14 alleles, PIC = 0.88), TGLA227 (11 alleles, PIC = 0.82), INRA023 (11 alleles, PIC = 0.86), BM2113 (9 alleles, PIC = 0.80). Combined power of discrimination (CPD) for the 11 microsatellite loci was 0.999. The results of the present study confirm that the analysed set of 11 microsatellite markers recommended by ISAG is suitable for paternity testing in Yugoslav Pied cattle in Serbia.

The main obstacle in assessing the financial impact of foot-and-mouth disease inTurkeyis unavailability of reliable data. Considering this issue, this study aimed at using a Delphi Expert Opinion Survey (DEOS) method to obtain data required for economic analysis of FMD inTurkey. This study concluded that although there were problems in obtaining some information from the experts, in general theDelphitechnique is a promising way of obtaining animal health data, which is otherwise missing and/or not regularly recorded in developing countries.

Fresh and frozen seafood products (fish, shellfish, crustaceans, molluscs) in wide use in Croatia and typical of the Mediterranean diet, were examined for the presence of microbiological contamination through the winter and summer seasons. Total bacterial counts of aerobic mesophilic bacteria (AB), aerobic psychrophilic bacteria (AP), Salmonella spp., Enterobacteriaceae, Escherichia coli, Staphylococcus aureus, sulphite-reducing clostridia (SRC), Listeria monocytogenes, Vibrio cholerae and V. parahaemolyticus were measured. The microbiological quality of individual samples varied widely between animal species and also between winter/summer seasons regarding total counts of aerobic mesophilic and psychrophilic bacteria. The poorest quality was for (both summer and winter) fish samples, where 66.6 % of fresh and frozen fish were found unacceptable by Croatian standards. The overall prevalence of V. parahaemolyticus was 5%. Its recovery rate was higher in fresh/frozen shellfish in both seasons than in other specimens or other storage/season conditions. Fresh crustaceans sampled in winter demonstrated significantly higher aerobic mesophilic counts than frozen ones. Unacceptable Enterobacteriaceae levels were obtained in 40% of the fresh fish summer samples. The results of this survey constitute an indicator of bacteriological contamination of a variety of seafood. The findings could serve as a basis for future testing of seafood, and possibly as a template for developing a regional/Mediterranean testing scheme on the microbial contamination of seafood in order to establish data with comparative epidemiological and statistical values.

Spring wheat var. Vánek was cultivated in pots in a soil naturally contaminated with heavy metals. Experimental plants were treated with three different types of brassinosteroids (BRs; 24-epibrassinolide, 24-epicastasterone and 4154) during two different growth stages 29-31 DC (off shooting) and 59-60 DC (beginning of anthesis). Content of heavy metals (Cu, Cd, Pb and Zn) was determined using AAS method in the plant growth stages 47-49 DC (visible awns), 73-75 DC (30-50% of final grain size) and 90-92 DC (full ripeness). At the stages 47-49 DC and 73-75 DC, the content of the heavy metals was determined in the biomass of whole plants, while at the stage 90-92 DC it was determined separately in straw and grains. After the treatment of plants with BRs a decrease in heavy metals content was observed in the growth stage 73-75 DC (i.e. during the period when the plants are harvested for ensilage purposes. Likewise, a decrease of lead content in the grains by 70-74% in the plants treated at both stages 29-31 DC and 59-60 DC and by 48-70% in the plants of the third group (plants treated at stage 59-60 DC) was determined as compared with the untreated plants.

Dioszeghyana schmidtii (Diószeghy 1935), is forest species protected by European Union. Its distribution has been studied essentially by the use of light traps. However, its biology and habitat preferences are not sufficiently known and thus its habitats may be damaged by forest management. We suggest the beating method in order to collect larvae as an useful way to record and to survey D. schmidtii. Larvae of the species can be collected by beating branches of its host plants (Quercus and Acer species) in the lower canopy (below 3 m). Optimal survey time would be the second half of May and the first half of June. Differences between the larvae of D. schmidtii and 16 similar moth larvae, as well as, Tenthredinidae (Hymenoptera) species living at the same time on the same trees are described and figured in a key to identification. The method described in the paper allows one to identify larvae in the field. Results are discussed.

Major and minor compounds in a traditional Mexican spirit, young mezcal from Agave angustifolia Haw. and Agave potatorum Zucc., were characterised using gas chromatography and solid phase microextraction-gas chromatography-mass spectrometry. A large variability in both mezcal samples was detected in the content of methanol, higher alcohols, acetic acid, and ethyl acetate. However, their values were below the maximum concentration permitted by the Mexican Standards. The minor compounds identified by mass spectrometry included alcohols, esters, ketones, acids, and furanes. The similarities found between mezcal from Agave angustifolia and Agave potatorum may be due to their processing methods. In addition, mezcals contain unique compounds that can be used as markers to identify the products of different origins.

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.

Conservation of crops is based on ex situ collection into gene banks. Additionally, crop's wild relatives can be conserved in situ, and landraces and obsolete cultivars also can be conserved using the on-farm method. The definition and methodology of on-farm conservation is discussed. On-farm conservation has been set up in the Czech Republic as model examples in several institutions dealing with nature protection, education, cultural conservation, as well as by some private farmers. Problems, plus positive and negative experiences are presented. On-farm conservation in open-air-museums in the natur (skansens) as well as in the national parks, seem to be suitable ways forward for the Czech Republic.

A model of postmenopausal osteoporosis was used in the study. 107 days after ovariectomy the animals were subcutaneously applied 1.0 IU PRL/kg BM or 1.0 IU calcitonin/kg BM for 7 days in single doses. The application of the preparations started again 80 days after the first application. After 194 days the animals were narcotized, blood was collected, and lumbar (L2-L4) and femoral bones were prepared. The material obtained was subjected to densitometric analysis of bone mineral density (BMD). In ovariectomized rats the loss of osseous tissue was observed only in the lumbar bone. The application of prolactin to ovariectomized rats caused an increase in the mineral density of the lumbar bone up to a BMD value equal to that of the control group which had not been subjected to ovariectomy (control healthy group - SHAM). Similar results were obtained in the case of calcitonin. An increase in osteocalcin concentration and activity of isoenzyme alkaline phosphatase (BAL), with a decrease in the activity of isoenzyme acid phosphatase (TRAP) was observed in experimental groups compared to control ones.

We report three pigeons euthanized in a small household breeding facility, where there was suspicion of an avian tuberculosis outbreak. For rapid identification of Mycobacterium avium subsp. avium direct conventional multiplex PCR was used. Nodular lesions were found on the livers of all three birds, the intestine of one bird and the kidney and ovaries of another. The liver samples and a further 18 tissue samples were examined. Acid-fast rods were detected in all the tissue samples after Ziehl-Neelsen staining. Isolation and diagnosis of M. a. avium (serotype 1 containing IS901) from 17 tissue samples was confirmed using conventional multiplex PCR.

An 8-hour-old Andalusian colt was referred to the Veterinary Teaching Hospital of the University of Cordoba due to weakness, lateral recumbence, diarrhoea and absent sucking reflex. At admission the foal was obnubilated, with cold limbs, pale mucous membranes, tachycardia and diarrhoea. Laboratory results revealed increased hematocrit and total protein concentration, hyperfibrinogenemia, leukopenia, azoetemia, hypertrygliceridemia and a decreased IgG level. A diagnose of failure of passive transfer of immunoglobulins and hyperlipaemia was made. On the third day of hospitalization the foal presented painful and swollen joints, abdominal distension and fever. The ultrasonographic study at this point showed abundant hypoechogenic free fluid content in the peritoneal cavity. Abdominocentesis demonstrated a high peritoneal creatinine:serum creatinine ratio. Culture of the peritoneal fluid was Clostridium spp. positive. Necropsy revealed a tear in the internal umbilical remnant. The final diagnosis was uroperitoneum secondary to rupture of the urachus associated with a Clostridium spp. infection. New emerging aetiologies responsible for uroperitoneum, either by septic urachitis or omphalophlebitis, are emerging. Nonetheless, cases of uroperitoneum induced by Clostridium spp. infection are rare and constitute a new and important finding for equine neonatal medicine. In addition, the hyperlipaemic status in this animal could be a plausible cause leading to septicemia and subsequent uroperitoneum.

Soybean cultivation in many zones of India shows occurrence of native rhizobia besides other exotically adapted strains. In the current study, 22 rhizobial isolates (recovered from 12 different soybean growing sites) and 8 reference strains were selected for biochemical and metabolic characterization. Of 22 isolates, 18 were recovered as fast growing isolates while the rest were slow growing based on bromothymol blue (BTB) test. Unlike earlier belief that rhizobia have no ability to grow on glucose peptone agar medium, in this study, some isolates and some reference strains grew well on this medium. Similarly, when all the isolates were subjected to ketolactose test, some of the isolates were found to show growth on the medium. In contrast, based on C-utilization pattern (15 carbohydrates) a remarkable metabolic diversity was observed among the rhizobial isolates recovered in the study. The clustering and matching analysis showed that most of isolates were matching with slow growing reference strains, a few were with fast growing reference strains and some were found to be unique and hence not matching with any of reference strains. Such analysis suggests the occurrence of metabolically distinct types of rhizobia besides commonly known types (B. japonicum, B. elkanii and S. fredii) of soybean rhizobia and further validation is suggested through 16SrRNA gene sequencing technique.

Coarse woody debris (CWD) is an important structural and functional component in forests in Northern Iran. In this study we determine the temporal patterns of CWD in Kheyroud Forests by examining the CWD volume in different decay classes and size classes along a chronosequence of secondary forest succession. The volume of CWD followed the general "U-shaped" temporal trend: the highest in the late successional forest (51.25 m³.ha^-1), lowest in the middle successional forest (25.95 m³.ha^-1) and intermediate in the early successional forest (37.05 m³.ha^-1). The late successional forest had a larger amount of logs, snags and stumps than the other two forests. In contrast, the snag volume did not differ between the late and middle successional forest. CWD in decay classes III and V was greater in the late successional forest than that in the other two forests, while CWD in decay classes II and I did not differ among the three successional forests. CWD in class II and I was significantly higher in the early successional forest than that in the middle successional forest. In the early and middle successional forests, CWD in early decay class was dominated by Carpinus betulus L. followed by Fagus orientalis Lipsky. In the late successional forest, CWD in early decay class was dominated by Fagus orientalis while CWD in the late decay class was dominated by Carpinus betulus. While forest succession had a large influence on the amount of CWD in different decay classes, it had no effect on CWD distribution among the different size classes. Our results suggest that both anthropogenic and natural disturbances have had a long-term effect on the distribution of CWD among three forests.

Changes in the law have allowed Czech vintners to produce land wines from some ancient varieties. There is the chance now for the reintroduction of such varieties, when we can clearly explain the pros and cons of these varieties in comparison with the common varieties; plus be able to indicate the possible benefits for those vintners who start to plant these ancient varieties. The successful reintroduction of these ancient varieties could enlarge the selection of wines for sale, and represents an alternative way of storing genetics resources, similar to on-farm conservation.

There is a constant increase in demand for large numbers of high-quality oocytes of domestic mammals for various reproductive biotechnologies. Prolonged in vitro culture represents one of the many possible ways of meeting this demand. However, oocytes further cultured in vitro after reaching the stage of metaphase II undergo the complex process called "ageing", which decreases the quality of oocytes. The aim of the present study was to improve the culture conditions for in vitro matured porcine oocytes by supplement of the epidermal growth factor (EGF) or the insulin-like growth factor 1 (IGF-1) in order to reduce the adverse effects of ageing. Supplement of either EGF or IGF-1 had no significant effect on the ageing of porcine oocytes. Significant effects were demonstrated when the oocytes were cultured with both EGF and IGF-1. A combination of 10 µg EGF/ml with 25 ng IGF-1/ml was the most effective. Oocytes aged under these conditions retained very good developmental competence. We observed development to the morula (21%) or blastocyst (25%) stage in oocytes aged for 1 day with EGF and IGF-1. Porcine oocytes matured in vitro are more resistant to the ageing when cultured in the presence of both EGF and IGF-1 and these conditions retain an elevated developmental competence for a certain time.

The assessment study of the global ecological impact tries to highlight the main factors and negative ecological determinants, due to a lack or excess, and it also focuses on highlighting the main negative ecological effects with the aim to rehabilitate and restore the ecological balance within degraded ecosystems. The methodology used in the assessment process was based on graphs, tables in the shape of Leopold matrix, considerably improved by authors. In order to assess qualitatively the negative ecological effects, a reliability scale with 3 indicators and 3 graduations was used, designed to underline the importance of the impact (minor, medium, and major), the quality of the impact (neutral, negative, and positive) and the certainty of the appearance of a negative impact (improbable, probable, and certain). Our research was accomplished in the pasture ecosystem degraded by pluvial erosion from the Tutova Hills, located in the Eastern part of Romania. This ecosystem is characterized through active geo-morphological processes in the depth and on the surface and it drew attention to the presence of 8 negative ecological factors grouped in 3 main categories: geo-climatic, pedological, and anthropogenic. 8 main negative effects were identified and quantified by means of 3 qualitative indicators with 3 graduation scales. The analysis of the current state of the effects of the complex ecological impact upon the degraded ecosystem ask for a series of urgent measures elaborated by scientists, researchers, and representatives of the local administration system. The aim of these measures is to improve the ecological balance and to eliminate the negative anthropogenic impact that augments and aggravates the action of the negative geo-climatic and pedological factors, in of with the protection of soil quality.

A young adult labrador was presented for evaluation of hind leg weakness, depression, vomiting and severe icterus of skin and mucosa. Physical examination and laboratory findings suggested cerebral babesiosis. Unresponsiveness to treatment and unknown vaccinal status aroused suspicion of rabies which was confirmed post mortem.

ThearticledescribesthelayoutofplantproductionandlivestockdensityintheCzechRepublicin2003 according to a sample survey of the Czech Statistical Office.Theproductionorientationof agriculturalenterprisesis definedas a small amount of market products that represent the predominant part of revenues. Grain crops, pork meat, milk and non-food crops represent the production orientation of Czech agriculture. Thesecommoditiesrepresentmorethan70%oftotal agricultural production in the Czech Republic. In this article, the authors have attempted to definearegionalclassification according to production orientation of agricultural enterprises and intensity of agricultural production.

: 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.