The aim of this study was to identify and evaluate the opinion of South Bohemian region inhabitants on activities of the Integrated Rescue System (IRS) other emergency services in rescue and relief work in emergency situations and find out the resulting level of inhabitants safety. The whole study was designed to analyze the data collected by questionnaire survey and to obtain relevant information about the opinion of the South Bohemian region inhabitants on the work of the Army of the Czech Republic, the Czech Red Cross and the municipal police within IRS. A questionnaire survey seemed to be the best way how to get relevant information. The pilot study helped to identify the three other emergency services of IRS in the opinion of the inhabitants. At a subsequent questionnaire survey the research sample was 50 respondents from each of seven South Bohemian districts, a total of 350 respondents from districts České Budějovice, Český Krumlov, Jindřichův Hradec, Písek, Prachatice, Strakonice and Tábor. The results of this research show that three quarters of respondents do not exactly know the term "other emergency services of IRS", despite the fact that some of the respondents have personal experience with the intervention of some other emergency services of IRS during an emergency situation. So it can be concluded that the South Bohemian region inhabitants have more awareness of the IRS as a whole, but they are no longer sufficiently familiar with its structure. To increase the level of knowledge about the structure of the IRS?s components I recommend to include more detailed information about this topic in the primary school curriculum. It also proposes to increase public awareness about IRS structure through media campaigns. Activities of the Army of the Czech Republic within IRS were judged as very helpful and on quite sufficient level. Individuals who have had personal experience with - 5 - the intervention of soldiers such as rescue, relief work and evacuation, evaluate their help as efficient and very professional. The personal experience with the help of the Czech Red Cross in emergency situations (especially floods) has one quarter of respondents. Red Cross Humanitarian units helped in these cases mainly with the provision of emergency accommodation and catering. Czech Red Cross was also focused on the collecting and distributing of humanitarian aid. Almost 86% of respondents judged these activities as very professional and efficient. Respondents are not convinced about sufficiently help of municipal police in the case of emergency situation. Some of them rate it as rather weak. Likewise, they considered that each municipal police in South Bohemian region have some reserves in facilities such as car park. However, 41% of respondents agree that the quality of the activities of this emergency service is increasing in the last few years. My recommendation in this case refers to an increase in the number of service cars. Based on the obtained data, the ranking of other emergency services of IRS was compiled according to their significance in respondents? opinion. On the first three positions are these emergency service - Army of the Czech Republic, municipal police, Czech Red Cross. Summary of the obtained information indicates a positive finding that the three analyzed other emergency services of IRS are very helpful in protection of health, life and property of the inhabitants of South Bohemian region within the IRS activities. However, I believe that my recommendations presented in this study may contribute to further improving the performance of the three analyzed emergency services so that their perception of the South Bohemian region inhabitants can achieve an even higher level in the future.

The work focuses on the use of online reservation systems for the hotel industry. The first part is dedicated to the development of the Internet and describes the online sales. The second part describes the electronic distribution systems, global distribution systems and Internet reservation systems. The third section demonstrates the practical use of these systems in practice applied to a concrete hotel. At the end is described the current situation of on-line sales and the assumption of its development in the future. The goal is to unify the information about the online reservation systems currently used in the hotel industry.

Financial accountability is a pressing issue in United States NPOs because there is a demand, by donors and the public they serve, to implement clear accountability practices. The purpose of this study was to explore and document the financial oversight and accountability policies and procedures that successful NPOs employ to maintain clear financial accountability practices. The theoretical framework underlining this qualitative phenomenological study was a combination of social construction theory and institutional rational choice theory. The research question was focused on understanding essential financial oversight and accountability policies and procedures that should be designed for NPOs to create and maintain financial accountability. Interview data were collected from 6 participants from 4 successful emerging organizations, less than 5 years in business, and 8 participants from organizations that have a longer history, more than 5 years in business. Data were coded using the basic NVivo software package and analyzed thematically. Findings regarding the tools needed to create and maintain vital accountability policies and procedures in NPOs were as follows; need for accountability, importance of appropriate disclosure, impact of dashboard tool, expense projection, financial manager, financial misappropriation reporting, oversight policies, revenue forecasts, board members and supportive culture. The potential impact of this qualitative study for social change is that the policies, practices, and procedures of successful NPOs were identified and documented for those old, new and emerging NPOs not using them. The critical finding of this study shows the need for continued research to bring positive social change through nonprofit financial accountability policy improvement.

Le Gallid Herpesvirus 2 (GaHV-2) est un herpesvirus responsable de lymphomes T chez le poulet. Son génome code pour 25 miARN matures regroupés en 2 clusters localisés au sein des régions répétées TRL/IRL etIRS/TRS. Mon travail a tout d’abord consisté en l’étude de la fonctionnalité des deux brins de mdv1-pré-miRM4sur deux cibles virales UL-28 et UL32. Le brin mdv1-miR-M4-5P ayant été identifié comme orthologue dumiARN cellulaire miR-155, leurs impacts ont été comparés sur six cibles cellulaires et la cible virale UL-28.Les différents miARN de GaHV-2 présentant des taux d’expression variables, nous avons identifié, dans larégion TRL/IRL, des ARNm responsables de leur transcription à partir d’exon ou d’intron. De plus, nous avonsidentifié un promoteur plutôt spécifique de la latence et responsable de la transcription de l’ensemble desmiARN de l’IRL/TRL, de l’oncogène meq et du transcrit Meq/vIL-8. / Gallid Herpesvirus 2 (GaHV-2) is a herpesvirus inducing T-lymphoma in chickens. Its genome encodes 25mature miRNAs splitted in two clusters localized in IRL/TRL and IRS/TRS repeated regions. In this work, wefirst analyzed the functionality of the two strands of mdv1-pre-miR-M4 on two viral targets named UL-28 andUL-32. As one strand of this miRNA was identified as an ortholog of cellular miRNA-155, their effects wereassessed on six cellular targets and on the UL-28 viral target. As a differential expression of miRNAs wasobserved during GaHV-2 infection, we found numerous IRL/TRL transcripts responsible for the intronic orexonic transcription of viral miRNAs. Moreover, we identified a latency promoter controlling at the same timetranscription of all IRL/TRL miRNAs, the oncogenic meq gene and the Meq/v-IL8 transcript.

In this study we examined the effect of the tick saliva from I. ricinus and the effect of recombinant protein IRS-2 from the saliva of I. ricinus on dendritic cells derived from the mice bone marrow. We studied their effect on the production of cytokines by dendritic cells after the stimulation by B. burgdorferi, their effect on the expression of genes, that participate in phagocytosis, and the impact of the tick saliva on phagocytosis of B. burgdorferi by dendritic cells.

This thesis deals with the possibility of support of the integrated rescue system with assigned Army detachments. The theoretical part summarizes the transformation of the Ministry of Defence which had a major impact on the extent of the assistance provided. All rescue battalions were canceled and three engineer battalions and two separate rescue companies were created. Two rescue battalions were transformed into light motorized battalions and forwarded to the subordination of the Fourth and Seventh Mechanized Brigade. Organizational components of the ACR allocate a number of specialized teams for support intervening IRS. These include teams for ground and aerial radiation survey and decontamination detachments of people and technology, as well as some others, such as rescue detachment, detachment of transport humanitarian aid, a subunit of the earthwork, a subunit of the blasting and demolition, and more. Conditions requiring deployment of detachment vary according to the type of the assistance requested. They are primarily intended deployment Permanent Standby Force as planned assistance on request. This is the detachments in the central alarm plan and in accordance with the Act on the IRS ACR is required to provide such assistance. In providing assistance in dealing with radiological emergencies, ACR is equipped with a large number of devices, equipment and technologies. These are mainly radiometers, personal and group dosimeters. In the decontamination means is a habitat for decontamination of people and habitat for decontamination techniques LINE-82nd. The purpose of this thesis was to analyze whether the equipment ACR is still up-to-date with the times and that will be sufficient in comparison with similar Fire Rescue equipment. In the event of a radiation emergency is important to minimize the harmful effects of ionizing radiation on the population and the affected people. The lower limit of measurement was elected as the main comparing of the parameters measuring devices. In the case of decontamination of the equipment, attention was focused on the capacity of decontaminated people and technology. Carried out research revealed that earmarked detachments are equipped with measuring devices of varying ages and abilities. Some devices have been created at the time of the risk of nuclear war. This corresponds to their durable construction and a relatively high threshold, which is insufficient for the conditions solving a radiation accident in peaceful state. In addition, some of these instruments provide information and the measured value in the old, disused units, which can cause transmission of misleading information. Other devices are, however, modern, ergonomic, highly sensitive at low dose rate values, providing real-time information on the clear LCD display. Unique capabilities of the ACR give the possibility of performing aerial radiation survey, which greatly helps to keep the overview and assessment of future developments spread of radioactivity in the environment. The equipment ACR is quite outdated in the area of decontamination technology. Again, it originated at the time of the risk of nuclear war. The priority was a simple construction and operation, the ability of decontamination of large numbers of affected persons and equipment. However, there was practically no environmental solutions, separate showers for men and women and water consumption. On the other hand, the number of decontamination equipment of ACR virtually doubles the capacity of the firefighters equipment, which in terms of large accidental release of radioactive substances and decontaminated large number of people and technology is a distinct advantage. Overall, the Army units are able to qualitatively and quantitatively support the affecting IRS components and thus contribute significantly to dealing with radiological emergencies of any kind.

This thesis was focused on the identification and characterization of the salivary proteins from Ixodes ricinus, the European vector of Lyme disease and tick-borne encephalitis causative agents. In the first part of this work, the the transcriptomic approach was used in order to identify and describe I. ricinus salivary proteins. The second part is dealing with functional and structural characterization of the salivary protein named IRS-2 (I. ricinus serpin-2).

abstract: This study examines determinants of the length of conflict between firms and the Internal Revenue Service (IRS). I hand collect firm disclosures of the number of years open for federal tax purposes to create a proxy for IRS conflict length. Using this proxy, I find evidence that larger firms, firms with more book-tax differences, and firms facing higher IRS attention and audit probabilities are associated with lengthier IRS conflicts. In contrast, firms with higher deferred tax assets, intangibles, return on assets, and firms disclosing participation in the Compliance Assurance Process program are associated with shorter IRS conflicts. Additional analyses show IRS conflict length is positively associated with manager risk preferences and poor tax accounting quality. I also find lengthier IRS conflicts are associated with higher future tax risk and higher audit fees. Tax controversy is becoming increasingly important for firms but remains relatively understudied. I provide empirical evidence on cross-sectional variation in IRS conflict length. / Dissertation/Thesis / Doctoral Dissertation Accountancy 2020

Purpose In any organization, the Board of Directors acts as the last line of defense against fraud and abuse. Since 2008, the Internal Revenue Service (IRS) has required nonprofit organizations to publicly disclose any significant asset diversion, defined as theft or unauthorized use of assets, that occurred during the filing year. This research study uses this new disclosure of asset diversion to investigate whether proper board policy oversight and/or governance reduces the likelihood of asset diversion. Understanding how policy and governance impacts a nonprofit organization is critical for managers and practitioners to understand. Organizational management, board members and regulatory agencies (auditors, IRS) all have a responsibility to prevent asset diversion and would benefit from a deeper understanding of where the individual failure points exist from within the organization that create an increased chance of asset diversion. Research Methodology This research study spanned the period between 2014 through 2018 and was comprised of 254 nonprofit organizations. The total sample of organizations that were represented in the IRS data sets consisted of 113,899 separate nonprofit organizations. Organizational data collected from IRS 990 filings across each of the 5 years was first isolated by organizations that experienced asset diversion (n=127) and then matched with an equal number of nonprofit organizations that did not experience asset diversion through random sampling. From the IRS filing data, 18 different variables were then tested against the dependent variable, asset diversion, using logistic binary regression analysis. Findings The findings of this study both reaffirmed certain key aspects of asset diversion in nonprofit organizations as well as introduced new key variables that showed significant correlation with an increase in asset diversion. The findings suggest that there are variables from both board policy oversight and board governance regression analysis that show a significant relationship with asset diversion. More specifically, there were three common variables that showed significance throughout each test: organizational required audit, independent auditors, and improper party transaction with family members of current or former directors and/or officers of the organization. One additional variable, improper party transaction with an entity owned or operated by a current or former officer and/or director, showed significance in four of the five models tested, indicating that there is a strong correlation with increasing asset diversion. Keywords: fraud, asset diversion, nonprofit, binary regression, Board of Directors, IRS 990 filing / Business Administration/Strategic Management

We report on neon abundances derived from Spitzer high resolution spectral data of eight Wolf-Rayet (WR) stars using the forbidden line of [Ne III] 15.56 μm. Our targets include four WN stars of subtypes 4–7, and four WC stars of subtypes 4–7. We derive ion fraction abundances γ of Ne2+ for the winds of each star. The ion fraction abundance is a product of the ionization fraction Qi in stage i and the abundance by number AE of element E relative to all nuclei. Values generally consistent with solar are obtained for the WN stars, and values in excess of solar are obtained for the WC stars.