I want to present a prospective evaluation of one-year results in patients undergoing total hip arthroplasty from a minimally invasive antero-lateral approach (THA MIS-AL). And I want also to compare, by means of biochemical markers, the operative invasiveness of standard total hip replacement with that of the minimally invasive anterolateral (MIS-AL) approach.At one year after surgery we evaluated the quality of life by 60 patients using SF-36 questionaire and we compared the results with standard anterolateral approach and regional standard.

Cílem této diplomové práce je provést analýzu vybraných ukazatelů kvality pitné vody a posouzení faktorů, které ji ovlivňují. V první části jsou zachyceny vybrané mikrobiologické ukazatele, tak jak je popisuje literatura, včetně platných norem a vyhlášek. Druhá část popisuje průběh provádění vlastní analýzy, z poskytnutých materiálů akreditovanou laboratoří společnosti AGRO-LA, spol. s r. o., až po vyhodnocení získaných výsledků.

INTRODUÇÃO: Diversos ensaios clínicos randomizados (ECR) foram realizados nos últimos anos sobre a eficácia dos agentes biológicos no tratamento da artrite reumatóide (AR). Porém, as revisões sistemáticas sobre o tema ainda geram dúvidas sobre a real eficácia relacionada à capacidade funcional e qualidade de vida. MÉTODOS: O presente estudo sintetizou as evidências geradas pelas revisões sistemáticas que compararam o tratamento realizado com a utilização dos agentes biológicos e o tratamento convencional com a utilização das drogas anti-reumáticas modificadoras da doença de síntese química (DARMDq), considerando a capacidade funcional e qualidade de vida dos pacientes com AR, além de avaliar a qualidade metodológica das revisões sistemáticas recuperadas. Utilizamos as bases de dados PubMed (Medline), EMBASE e Cochrane para realizar o levantamento de revisões sistemáticas com ou sem meta-análises de ECR. Dois pesquisadores de maneira independente realizaram a seleção das revisões sistemáticas, avaliaram a qualidade metodológica utilizando a ferramenta AMSTAR e classificaram a qualidade das evidências pelo GRADE. RESULTADOS: Esta overview incluiu 10 revisões sistemáticas e meta-análises de ECR que avaliaram a capacidade funcional mensurada pelo HAQ e a qualidade de vida mensurada pelo SF-36 (PCF e PCM) em pacientes com AR que utilizaram a terapia com os agentes biológicos comparada a terapia convencional com a utilização das DARMDq. A maioria da revisões sistemáticas apresentaram alta qualidade metodológica avaliada pela ferramenta AMSTAR e a qualidade da evidência variou entre baixa a alta qualidade pelo GRADE. A melhora da capacidade funcional e qualidade de vida observada no período inicial do tratamento (24 semanas) com a terapia biológica, foi de pequena relevância clínica. Esta diferença entre os tratamentos não foi observada no longo prazo (52 semanas), principalmente com os agentes biológicos na forma de monoterapia. CONCLUSÃO: Evidências que variam entre baixa a alta qualidade mostraram que os agentes biológicos apresentaram melhora de baixa relevância clínica na capacidade funcional e qualidade de vida no período inicial do tratamento em comparação à terapia convencional com as DARMDq. Entretanto, não há diferenças entre a utilização da terapia biológica e da terapia convencional a longo prazo / INTRODUCTION: Several randomized clinical trials (RCTs) have been conducted in recent years on the efficacy of biological agents in the treatment of rheumatoid arthritis (RA). However, systematic reviews on this topic still raise doubts about the real efficacy related to functional capacity and quality of life. METHODS: This study synthesized the evidence generated by systematic reviews comparing the treatment with biological agents and the conventional treatment with disease-modifying antirheumatic drugs (DMARD), considering the functional capacity and quality of life of patients with RA, also evaluating the methodological quality of the systematic reviews retrieved. PubMed (Medline), EMBASE and Cochrane databases were searched for systematic reviews with or without RCT meta-analyzes. Two researchers independently carried out the selection of systematic reviews, assessed the methodological quality using the AMSTAR tool and classified the quality of the evidence by GRADE. RESULTS: This overview included 10 systematic reviews and meta-analyzes of RCTs that assessed functional capacity measured by HAQ and quality of life measured by SF-36 (PCS and MCS) in RA patients who used therapy with biological agents compared to conventional therapy with DMARDq. Most of the systematic reviews presented high methodological quality evaluated by the AMSTAR tool and the quality of the evidence ranged from low to high quality by GRADE. The improvement in functional capacity and quality of life observed in the initial period of treatment (24 weeks) with biological therapy presented low clinical relevance. This difference between the treatments was not observed in the long term (52 weeks), mainly with the biological agents in the form of monotherapy. CONCLUSION: Evidence that varied between low to high quality demonstrated that biological agents presented improvement with low clinical relevance of the functional capacity and quality of life during the initial period of treatment compared to conventional therapy with DMARDq. However, there are no differences in the long term between the use of biological therapy and conventional therapy

År 2005 blev det obligatoriskt för noterade bolag inom EU att upprätta sin koncernredovisning enligt IFRS. Dessa internationella redovisningsstandarder har som mål att skapa jämförbara, transparenta, relevanta, tillförlitliga och begripliga finansiella rapporter vilka behövs för att fatta ekonomiska beslut. Användandet av IFRS ökar inte bara inom EU utan också länder utanför EU, så som Kanada, Ryssland och Japan. Vid införandet av IFRS gick många bolag från att redovisa avskrivning av goodwill, till att göra nedskrivningstest enligt IAS 36 p. 134 och skriva ned goodwill vid behov. Användningen av nedskrivning av goodwill istället för avskrivning kan ge en klarare bild av företagen för intressenter. Det existerar dock kritik mot hur IAS 36 p. 134 och dess föreskrivningar för nedskrivningar tillämpas i redovisningspraxis. Tidigare studier i ämnet harmonisering, har visat att arbetet med att skapa jämförbarhet i praxis inte alltid lyckas. Samtidigt är differentieringen mellan anglosaxiska och kontinentala redovisningssystem inte lika tydliga idag som de varit i det förflutna. Detta gör det intressant att undersöka harmoniseringen och jämförbarheten i redovisningspraxis i företag, med länder som inte är medlemmar i EU. Genom en komparativ studie mellan länderna Kanada, Ryssland och Japan undersöks till vilken grad de tillämpar IFRS och vilken skillnad som existerar mellan de olika länderna.Studien använder sig av ett abduktivt förhållningssätt och syftar till att göra en komparativ studie över hur 85 företag redovisar nedskrivning av goodwill i länderna Kanada, Japan och Ryssland. En kvalitativ ansats, med en komparativ design används i första hand eftersom denna studie syftar till att undersöka harmoniseringsprocessen och dess kontinuerliga utveckling.Resultatet i studien visar att företagen i de tre länderna skiljer sig åt i vilken utsträckning som de redovisar enligt IAS 36 p. 134, som behandlar nedskrivning av goodwill. De kanadensiska företagen följer i genomsnitt paragraferna under IAS 36 p. 134 bättre än de andra länderna, medan resultatet för de företag som tillämpar nedskrivning av goodwill visar att de japanska företagen följer underparagraferna bäst.Slutsatsen som kan dras är att beroende på ett lands redovisningstradition samt vilka redovisningsprocesser som länderna använder, så kommer företagen följa internationella redovisningsprinciper i olika utsträckning. / In 2005, it became mandatory for listed companies within the EU to prepare their consolidated financial statements in accordance with IFRS. These international accounting standards aim at creating comparable, transparent, relevant, reliable and comprehensible financial statements that are needed to make financial decisions. The use of IFRS increases not only within the EU but also in countries outside the EU, such as Canada, Russia and Japan. When introducing IFRS, many companies failed to write impairment tests under IAS 36, p. 134, and write down goodwill if necessary. The use of goodwill write-downs instead of depreciation can provide a clearer picture of the companies for stakeholders. However, there is criticism of how IAS 36, p. 134, and its provisions for impairment are applied in accounting practice.Earlier studies in the subject of harmonization have shown that the work of creating comparability in practice does not always succeed. At the same time, the differentiation between Anglo-Saxon and Continental accounting systems is not as clear today as they have been in the past. This makes it interesting to investigate the harmonization and comparability of accounting practices in companies, with non-EU countries. A comparative study between Canada, Russia and Japan examines the extent to which they apply IFRS and the difference that exists between the different countries.The study uses an abductive approach and aims to make a comparative study of how 85 companies report goodwill impairment in the countries of Canada, Japan and Russia. A qualitative approach, with a comparative design, is used primarily because this study aims at examining the harmonization process and its continuous development.The result of the study shows that companies in the three countries differ to what extent they report in accordance with IAS 36, p. 134, which deals with write-downs of goodwill. Canadian companies, on average, follow the paragraphs of IAS 36, paragraph 134, better than the other countries, while the results of the goodwill impairment show that the Japanese companies comply best with the under-paragraphs.The conclusion that can be drawn is that depending on the country's accounting tradition and the accounting processes used by the countries, companies will comply with international accounting principles to a varying degree.

Doctor of Philosophy / Department of Horticulture, Forestry, and Recreation Resources / Candice A. Shoemaker / The objectives of this study were to determine exercise intensity of common gardening tasks in older adults and to investigate if older gardeners meet the physical activity (PA) recommendations (intensity and time) through their daily gardening. Kinds of gardening tasks, body postures, and bodily pain while gardening of older gardeners were investigated and the possibility of gardening as a predictor for a physically active lifestyle and life satisfaction in older adults was determined. Older participants were randomly recruited from the community of Manhattan, KS. To determine the exercise intensity of gardening, the heart rates of older adults were measured by radiotelemetry during gardening or garden tasks, and then oxygen uptake and energy expenditure were measured via indirect calorimetry using a submaximal graded exercise test. Overall health conditions by the Short Form 36 Health Survey (SF-36), hand functions by hydraulic hand dynamometer and pinch gauge, and bone mineral density (BMD) by dual-energy x-ray absorptiometry were measured. An observational study and weekly logs were conducted to study kinds of gardening, postures, and bodily pain of older gardeners. The Community Healthy Activities Model Program for Senior (CHAMPS) questionnaire was used to measure leisure-time PAs (frequency per week of all PAs and calories expended per week in all PAs). In conclusion, the nine gardening tasks were found to be low to moderate intensity PA in healthy older adults (1.6 ± 3.6 METs). Gardening observed was moderate intensity (3.8 ± 1.4 METs) PA in older adults and the subjects met the PA recommendation, which is at least 30 minutes of moderate intensity PA on most days of the week through their daily gardening (moderate intensity; average 33 hrs/wk in May and 15 hrs/wk in June and July). The older gardeners showed higher values for hand function and some SF-36 domains (physical function, bodily pain, and physical summary) than older non-gardeners. Gripping, stooping, lifting, stretching, walking, standing, kneeling, sitting, and squatting were observed while older adults gardened and lower back pain was the main bodily pain reported. Furthermore, gardening was found to be a predictor for leading a physically active lifestyle and high life satisfaction in older adults.

The diploma thesis entitled the Interpreting Act focuses on the legislation on court translation and interpreting in the Czech Republic. The paper aims to compare the new statutes under the Court Translators and Interpreters Act (No 354/2019 Coll.) with the current Experts and Interpreters Act (No 36/1967 Coll.). The first part of the thesis acquaints readers with the profession of court interpreters and translators. It renders the description of both professions by defining basic terms of the areas of translating and interpreting, explaining the types of translation and interpreting, and providing a list of professional organisations for court translators and interpreters in the Czech Republic. The second part of the paper deals with international and Czech legislation regarding the right for interpreting and translation, briefly outlining the progress of the legislation on court interpreting and translation and giving reasons for the adoption of the rules on the activity of court translators and interpreters. The third, key part of the paper presents the analysis of some parts of the Act No 354/2019 Coll. and their comparison to the Act No 36/1967 Coll. The areas of focus are: the subject of the legislation and definition of basic terms, work conditions and requirements that must be met to become...

The aim of this study is to investigate the relevance of goodwill impairment when predicting future cash flow regarding Swedish publicly listed companies on Nasdaq Stockholm. To investigate this, we serve to conclude the relationship between goodwill impairment and future cash flow and its incremental effect when predicting future cash flow.  To fulfill the purpose of the study we use an existing model developed by Bostwick, Krieger and Lambert (2016). The model is an expansion from an earlier model used for cash flow prediction, which was used before it was mandatory to do the annual goodwill impairment test. The model is used conducting a hierarchical regression and the data is mainly collected as secondary data from databases but also includes primary data from manually reviewing annual reports from the observed companies.  Due to the lack of significance we cannot conclude whether there is a positive or negative conjunction between Swedish publicly listed companies' goodwill impairments and future cash flow. Further there is no indication that goodwill impairment significantly aids in predicting future cash flow. We cannot conclude that goodwill impairment has neither a predictive value or confirmatory value, which implies that there is no relevance concerning Swedish publicly listed companies' goodwill impairments. / Syftet med studien är att undersöka relevansen hos nedskrivningar av goodwill vid prognostisering av framtida kassaflöde. Detta eftersom det övergripande syftet med finansiell rapportering ska vara att förse befintliga och potentiella investerare samt långivare och andra kreditgivare med användbar finansiell information vilket ska tjäna som beslutsunderlag.  Det empiriska underlaget består dels av sekundärdata hämtad från databaserna Retriever Business och Thomson Reuters Eikon, samt av primärdata från manuellt granskade årsredovisningar. För att studera relevansen hos nedskrivningar av goodwill vid prognostisering av framtida kassaflöden använder vi en regressionsmodell från en tidigare utförd studie på den amerikanska marknaden. Bostwick, Krieger och Lambert (2016) har utvecklat denna modell utifrån en studie gjord av Barth, Cram och Nelson (2001) där de expanderat den genom att inkludera goodwillnedskrivningar som en ytterligare variabel. Utifrån en multipel regressionsanalys ska det utläsas vilket prediktivt och bekräftande värde nedskrivningar av goodwill, tillsammans med övriga variabler, har vid prognostisering av framtida kassaflöde.  Genomförd regressionsanalys visar att nedskrivningar av goodwill inte har en stärkande effekt på förmågan att prognostisera framtida kassaflöde vid tillämpning av modellen framtagen av Bostwick et al. (2016). Studien kan inte visa att nedskrivningar av goodwill har ett prediktivt eller bekräftande värde vid prognostisering av framtida kassaflöde, således kan ingen relevans mellan dessa påvisas.

Die vorliegende Dissertationsschrift umfasst die bilanzielle Behandlung des Goodwills nach internationalen Rechnungslegungsstandards. Dabei werden akademische und praxisnahe Fragestellungen berücksichtigt. Der Grundlagenteil illustriert vorhandene Ermessensspielräume für die Bilanzierenden im Rahmen der Ermittlung beizulegender Zeitwerte und Werthaltigkeitsprüfungen. Weiterführend werden zur Goodwill-Bilanzierung bestehende Lücken in den Rechnungslegungsstandards bzw. im einschlägigen Schrifttum identifiziert und diskutiert. Im Ergebnis soll die Dissertation einen Beitrag zur kritischen Würdigung ausgewählter Aspekte der Goodwill-Bilanzierung auf Basis der internationalen Rechnungslegungsstandards leisten und gezielt Lösungsvorschläge und Verbesserungsmöglichkeiten aufzeigen.:I Goodwill-Bilanzierung nach internationalen Rechnungslegungsstandards – Gesamtdarstellung der kumulativen Dissertation 1. Übergeordneter Forschungszusammenhang 2. Übersicht der Manuskripte und Ergebnisse der Dissertation II Fair Value Accounting – The Case of Europe Communication AG 1. Manuskript – the case 2. Case learning objectives and implementation guidance 3. Teaching notes III Bleak Weather for Sun-Shine AG – A Case Study of Impairment of Assets 1. Manuskript – the case 2. Case learning objectives and implementation guidance 3. Teaching notes IV Plausibilisierungsmöglichkeiten einer Kaufpreisallokation nach IFRS § - Theoretische Grundlagen und Fallbeispiel 1. Problemstellung 2. Methoden zur Plausibilisierung der Bilanzierung von Unternehmenserwerben nach IFRS 3 3. Fallbeispiel 4. Zusammenfassung und kritische Würdigung V 10 Years Impairment-only Approach – Stakeholders‘ Perceptions and Research Findings 1. Introduction 2. Institutional background 3. Stakeholders’ perceptions of the impairment-only approach 4. Researchers’ findings regarding goodwill impairment 5. Discussion and avenues for future development 6. Conclusion VI Impairment of Goodwill and Deferred Taxes under IFRS 1. Introduction 2. Goodwill impairment as a consequence of DTL 3. Conceptual discussion and presentation 4. Proposals to alleviate the effects of DTL 5. Conclusions

Title: Comparison of the quality of life of persons diagnosed with intervertebral disc herniation in relation to surgical and conservative treatment. Objectives: The aim of the diploma thesis was the research and evaluation of the quality of life in patients with intervertebral disc lesion with and without surgery, assuming that both monitored groups will be treated with individual rehabilitation treatment. Methods: This research was conducted using a standardized Short Form 36 (SF - 36) questionnaire on quality of life that is conditional to health. The study was conducted at Na Homolce Hospital in a rehabilitation clinic, where appropriate respondents (n = 117) were selected for this research. The group included 59 respondents who underwent surgery and 58 treated conservatively. The survey was attended by respondents aged 27-86. The final results were divided into both health, physical and psychological dimensions in both groups. Two-choice tests were used to compare. For all domains, the assumption of the normal distribution of the two compared selections was rejected, which precluded the use of the two-t-test. For domains where there was no assumption of homogeneity of scattering, the Mann-Whitney test was used to compare. For domains where the assumption of homogeneity was rejected, a Median...

Denna studie undersöker företagsspecifika ekonomiska faktorer och opportunistiska incitamentrelaterade faktorer hos företagsledare som är bestämmande för aktualisering av goodwillnedskrivning i den svenska kontexten. År 2005 implementerade International Accounting Standard Board principbaserade riktlinjer avseende redovisning av goodwill enligt IAS 36 mot tidigare systematiska avskrivningar av goodwill. Implementeringen avsåg att förbättra redovisning av goodwill genom att förse användarna av finansiella rapporter med mer värderelevant information avseende tillgångens underliggande prestation. Dock har det nya principbaserade reglementet kritiserats av forskare mot bakgrund av diskretionen som medföljer av IAS 36 vid nedskrivningsprövningar som kan ge upphov till opportunistiska incitament hos företagsledare. Undersökningen avgränsas till Nasdaq Stockholm i betraktande av att tidigare forskning visat inkonsekventa forskningsresultat avseende vilka faktorer som är bestämmande för goodwill nedskrivning samt att det föreligger få empiriska belägg och olika argument inom redovisningslitteraturen. Undersökningen utgörs av totalt 285 företag på Nasdaq Stockholm över fem undersökningsår, vilket efter täckningsfel och bortfall resulterar i 1090 företagsobservationer. Det empiriska resultatet tyder att företagsledare i den svenska kontexten under diskretionen som medföljer av IAS 36 agerar opportunistiskt för att uppnå eftertraktade resultat vid nedskrivningsprövningar, specifikt vid positionsbyte av den verkställande direktören och resultatutjämning vid abnormt höga resultat, och inte fullständigt följer företagsspecifika ekonomiska kriterier som följer av IAS 36 vid bedömning av kassagenererande enheters återvinningsvärde. Det subjektiva utrymmet vid nedskrivningsprövningar medför praktiska och teoretiska implikationer för användare av finansiella rapporter, utövare och normgivare. / This study examines factors associated to business specific characteristics and factors associated to opportunistic incentives by executives that are determining for actualization of goodwill impairment losses in the Swedish context. In 2005, the International Accounting Standard Board implemented principle-based guidelines regarding the recognition of goodwill in accordance with IAS 36 against previously systematic amortization of goodwill. The implementation was issued to improve the recognition of goodwill by providing users of financial reports with more value-relevant information regarding the asset's underlying performance. However, the new principle-based regulations have been criticized by researchers considering the discretion that follows with IAS 36 in impairment tests that may give rise to opportunistic incentives on the part of executives. The study is limited to Nasdaq Stockholm, owing to previous research showing inconsistent results regarding the factors that determine goodwill impairment losses and that there are few empirical evidence and different arguments in the accounting literature. The survey consists of a total of 285 companies on Nasdaq Stockholm over five examination years, which after coverage errors and omissions results in 1090 observations. The empirical result indicates that executives in Sweden under the discretion that are incorporated with IAS 36 act opportunistically to achieve coveted results in impairment tests, specifically in the change of position of the CEO and in managing of earnings by equalizing results in periods of abnormally high results, and do not fully follow business specific financials criteria that follows from IAS 36 when assessing the recoverable amount of cash generating units. The subjective scope of impairment tests entails practical and theoretical implications for users of financial reports, practitioners and normsetters.