The thesis is focused on the evaluation of investments in assosiations using the equity method. The main objective was to analyze the different approaches to reporting in the Czech regulations and IFRS. The conclusion focuses on the deferred tax evaluation of the equity in the financial statement. It briefly deals with the historical development of the equity method.The procedures in this thesis are based primarily on the current IFRS and Czech regulations.

In shaping Hong Kong into an international education hub and in offering hope to youth and the promise of social mobility, talent development is a major priority of the Hong Kong Government. Since the 2000s, associate degrees (ADs) have been mandated to fulfill this promise through increasing higher education access - that is, to raise the post-secondary education participation rate to 60% or above. Given the mandate and insufficient genuine governmental support, this thesis argues that AD students of the self-financed sector experience precarity beyond education, underpinned by higher education marketization and chronopolitics. Drawing upon geography of precarity and life course studies, and using a mixed method of data collection including interviews, group discussions, diary studies, social media and participant observation, and grounded theory, the research explores the AD youth cohort's multidimensional everyday life precarity. This thesis builds a 'precarity over the life course' conceptual framework that can contribute to the geographies of higher education and wider research fields such as eldercare.

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Life history of Phoxinus tennesseensis (Tennessee dace), a species deemed "in need of management" in Tennessee and endangered in Virginia, was investigated from August 1999 to May 2001 on 2 populations in Trinkle Creek and Timbertree Branch, Sullivan County, Tennessee. Samples were taken monthly to provide information on growth, reproductive biology, preferred habitat, and demography. Observations were made during the breeding season to determine spawning strategy. Breeding season lasted from April to June. Spawning occurred over the nest of Semotilus atromaculatus (creek chub) and Campostoma anomalum (central stoneroller). With 1 to 10 females, 20 to 45 male dace gathered over the nest. Phoxinus tennesseensis populations have 4 age classes. The normal life span of the dace was about 2 years with 1st year fish constituting a majority of the total population. Historic populations and potentially new populations were sampled to determine the current distribution in Northeast Tennessee.

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Diencephalic amnesia is thought to be the result of damage to a single thalamic structure that is responsible for the memory impairment. However, an alternative view is that different thalamic structures contribute to the memory impairment in subtly different ways. Paired-associate learning is one important measure of learning and memory that is highly sensitive to disruption in people with amnesia or dementia. The current study will investigate the influence of lesions to two thalamic subregions, the anterior thalamic nuclei (AT) and the lateral thalamic nuclei (LT) in an object-odour paired associate learning task. Each of these subregions has been suggested by the literature as critical for amnesia after thalamus injury. The current study does not involve a place/ space component. Both AT and LT lesions caused impairments in the object-odour paired associate task, but not in the simple discrimination tasks. The results of this study provide new evidence to suggest that the anterior thalamic region may be responsible for more than spatial memory processing. This result is inconsistent with those of Aggleton & Brown (1999) that consider the AT to be part of an 'extended hippocampal system'. The deficits observed from LT lesions in this study provide new insight into the lateral thalamic region's role in pattern processing.

The present study sought to investigate the combined influences of degree of first-list learning, stimulus order, emphasis, and meaningfulness on the selection strategies of college subjects.

The problem of this study was an analysis of the differences between associate degree and baccalaureate degree nursing school graduates in relation to the functions they were currently performing, their perceptions of the adequacy of their educational preparation for these functions, and their apparent readiness for these nursing functions as reported by employers of nurses. A questionnaire was devised and mailed to a random sample of employers of nurses and to recent graduates of two associate degree and two baccalaureate degree nursing programs in Texas. Graduates were asked to report on the extent of their performance of each of eighty nursing activities as well as their perception of their preparation for each activity. Employers were requested to report the readiness of recent graduates to perform each nursing activity, The eighty activities were categorized into the following five functions: (1) physical care and technical skills, (2) interpersonal relationships, (3) leadership, (4) decision making, and (5) community health care.