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1
Mondek, Jakub. "Časově rozlišená fluorescence systémů polymer-tenzid." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2012. http://www.nusl.cz/ntk/nusl-216815.
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In this diploma thesis was studied time-resolved fluorescence in polymer-surfactant system. At first aggregation numbers of cationic (cetyltrimethylammonium bromide), anionic (sodium dodecylsulfate) and nonionic (Triton X-100) surfactants were studied by steady-state and time-resolved fluorescence spectroscopy. These two methods were compared. Aggregation numbers by steady-state method were always lower than aggregation numbers measured by time-resolved method. Steady-state method of determination aggregation numbers is useless for surfactants with high aggregation number and for aerated samples. Addition of hyaluronan to surfactant system was studied. There was observed change in aggregation number after addition of hyaluronan and change in percentage of dynamic quenching after addition of hyaluronan. Hyaluronan affected aggregation number of cetyltrimethylammonium bromide and Triton X-100. Hyaluronan increased percentage of dynamic quenching in cetyltrimethylammonium bromide and in Triton X-100. Pyren in sodium dodecylsulfate was quenched by sphere of action with negligible percentage of dynamic quenching and addition of hyaluronan had no effect on quenching. As next goal of this thesis, the determination of the position of fluorescence probe pyrene in cetyltrimethylammonium bromide, sodium dodecylsulfate and Triton X-100 micelles was chosen. Position of pyrene changed with charge and structure of micelles. Next was studied how percentage of dynamic quenching by iodide compounds changes with different charge of micelle. In all cases majority of dynamic quenching was calculated.
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Mondek, Jakub. "Časově rozlišená fluorescence ve výzkumu interakcí hyaluronanu a koloidních systémů." Doctoral thesis, Vysoké učení technické v Brně. Fakulta chemická, 2018. http://www.nusl.cz/ntk/nusl-371154.
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The aim of the doctoral thesis was to study advanced fluorescence techniques and its use in colloids or hyaluronan-surfactant systems and hydrogels based on hyaluronan, respectively. Steady-state and time-resolved fluorescence were used to study excited state proton transfer fluroescen probes in hyaluronan-surfactant systems to asses the influence of hyaluronan hydration to its interactions with oppositely charged surfactants. Firstly, different excited state proton transfer fluorescence probes were discussed to choose the most suitable candidate for next research. The influence of hyaluronan on inner environment of micells was determined based on the sensitivity of excited state proton transfer of chosen fluorescence probe 1-naphtol and, based on above mentioned experiments, the structure of hyaluronan hydration shell was discussed. The next part of doctoral thesis was focused on fluorescence lifetime correlation spectroscopy and on the development of method of nanorheology. Measured correlation functions were transformed to mean square displacement with developed MATLAB script. Firstly, the fluorescence method was compared with well described methods such as videomicrorheology and dynamic light scattering to asses the reliability of fluorescence correlation spectroscopy in microrheology. Secondly, nanorheology method was developed and its use in passive nanorheology of hyaluronan hydrogels was discussed. Based on mentioned experiments, the fluorescence correlation spectroscopy microrheology and nanorheology methods were optimized to use the methods in hydrogel research.
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Černá, Ladislava. "Časově rozlišená fluorescence ve výzkumu kapalných a kondenzovaných systémů na bázi biopolymer-tenzid." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2014. http://www.nusl.cz/ntk/nusl-217033.
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This thesis studies properties of hydrogel, which arises on the basis of electrostatic and hydrophobic interactions between hyaluronan chain and micelles of cationic surfactant. A native sodium hyaluronan at molecular weight 750–1 000 kDa and a cationic surfactant CTAB (cetyltrimethylammonium bromide) were used. This hydrogel was assessed as a material for drug delivery systems. The hydrogels were made by mixing 200mM CTAB with 0.5% hyaluronan, both dissolved in 0.15M aqueous solution of NaCl simulating physiological solution. Methods used in this study were steady-state and time-resolved fluorescence spectroscopy, more accurately time-resolved emission spectra (TRES) and deconvolution of steady-state emission spectra of a whole sample by means of parameters gained from fluorescence intensity decays at a set of wavelenghts. Selected systems were investigated by three fluorescent probes, prodan, laurdan and rhodamine 6G. The first two mentioned probes were in hydrogel localized only within micelles in three different microenvironments. Rhodamine 6G pointed out that in hydrogel the aqueous environment is significantly restricted in comparison to purely micellar solution. In addition, rhodamine informed about less available micelle surfaces, caused by hyaluronan chains occupation. There were no interactions between the probes and hyaluronan chains. Freshly made hydrogels showed almost the same results as after a week of maturation under its supernatant.
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Šimek, Daniel. "Automatizace optické sestavy pro časově rozlišitelnou spektroskopii." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2021. http://www.nusl.cz/ntk/nusl-443724.
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Time-resolved spectroscopy is a modern method enabling the analysis of the dynamics of quantum luminescence transitions. This method uses ultra-fast light pulses to study materials, which makes it possible to observe the time evolution of luminescence quenching and thus provides additional information for static absorption and emission spectroscopy. This diploma thesis deals with the automation of the optical setup used in the Optical and Plasmonic Laboratory at Ceitec Nano for performing time-resolved spectroscopy. As part of the work, an application was created enabling communication with 13 devices used in the laboratory. The application automates already performed measurements, and in addition enables the scanning of samples, which was not possible due to time constraints due to the manual control of the stage movement. At the end of the work, test measurements are performed, with a discussion of their effectiveness and time savings for the user.
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Holínková, Petra. "Technika anisotropie a časově rozlišené anisotropie ve výzkumu koloidních systémů." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2014. http://www.nusl.cz/ntk/nusl-217034.
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In this diploma thesis were investigated in terms of microviscosity liquid and condensed systems composed of hyaluronan (Hya) and cationic surfactant cetyltrimethylammonium bromide (CTAB). The excitation and emission spectra, lifetime, steady-state fluorescence anisotropy and time-resolved fluorescence anisotropy of the samples were measured. First, was studied the formation of hydrophobic domains in the system Hya-CTAB at concentration of CTAB lower than its critical micelle concentration in an aqueous solution and 0.15M NaCl. It was found that in an aqueous solution small hydrophobic domains linked to chains Hya are formed. Then an increasing concentration of CTAB leads to phase separation and formation of gel. Due to the addition of NaCl then leads to the reorganization of this system and probably the formation of free micelles in the solution. Were also studied condensed phase of system Hya-CTAB-NaCl at high concentrations of surfactant during fourteen days of ageing. It was found that the microviscosity of hydrophobic domains is constant, but the microviscosity of hydrophilic parts gradually decreases.
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Ouzzane, Imad. "Pokročilé materiály pro organickou fotoniku." Doctoral thesis, Vysoké učení technické v Brně. Fakulta chemická, 2015. http://www.nusl.cz/ntk/nusl-233405.
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V oblasti nových nízkomolekulárních organických materiálů patří deriváty difenyldiketopyrrolopyrrolu (DPP), používané dříve jako barviva a pigmenty, k objektům vysokého zájmu pro jejich potencionální aplikace v moderních technologiích. Studium jejich optických vlastností ve vztahu k jejich chemické struktuře umožní využití jejich vysokého potenciálu ve vývoji pokročilých inteligentních materiálů. Přehled chemických a fyzikálních vlastností DPP derivátů a zhodnocení současného stavu řešené problematiky jsou uvedeny v teoretické části této práce. Tři hlavní procesy studované v této práci jsou: klasická absorpce a emise, dvoufotonová absorpce (TPA) a zesílená spontánní emise (ASE). Výsledky budou diskutovány a shrnuty ve dvou částech: první zahrnuje první dvě výše zmíněné oblasti a druhá problematiku zesílené spontánní emise.
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Kotouček, Jan. "Charakterizace koloidních částic pomocí deprotonace v excitovaném stavu za použití pokročilých fluorescenčních technik." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2016. http://www.nusl.cz/ntk/nusl-240582.
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The deprotonation characteristics of fluorescent probes -naphthol and 8-hydroxypyrene-1,3,6-trisulphonic acid (HPTS) were studied in this diploma thesis, using steady-state and time-resolved fluorescence spectroscopy. Two cationic surfactants, Septonex and cetyltrimethylammonium bromide (CTAB), were studied. These surfactants were measured in the complex with hyaluronan (1.75 MDa, 1 MDa and 300 kDa). Steady-state fluorescence was used for determination of critical aggregation concentration of each surfactant and pKa*. Time-resolved fluorescence decays were used to calculate the average lifetimes and the deprotonation constants of naphthol and HPTS. The measurement with hyaluronan were compared with the polystyrenesulfonate (PSS) – surfactant system. The effect of hydration shell of hyaluronan on hyaluronan – surfactant complex formation results from the comparison of above mentioned systems. Large differences were found in the deprotonation characteristic between surfactants and even between individual molecular weights of hyaluronan. The measurement shows that the hydration shell is located near to the dissociated carboxyl groups of hyaluronan chain, where the interaction with the positively charged surfactants occurs. Furthermore, the aggregation number of Septonex was determined by quenching of pyrene using cetylpyridinium chloride (CPC) as a quencher. The aggregation number for 20 mM Septonex solution was determined as a value of 104 molecules. CPC was used for confirmation of the localization of -naphthol in the micelles of CTAB and polymer – CTAB, respectively.
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Michalicová, Petra. "Nativní hyaluronan jako nosič hydrofobních molekul." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2013. http://www.nusl.cz/ntk/nusl-216954.
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Hyaluronan is a chemical, which can be qualified as essential for vertebrates. It is a part of the extracellular matrix in most of tissues and also a major component of some other tissues. Besides of the mechanical functions this compound is important for many biological processes such as growth of tumor cells. The objective of this thesis was development of carrier systems containing native hyaluronan and hydrophobic drugs. For purposes of this work fluorescence probes (pyrene, prodan, perylene, DPH, mereocynine 540) instead of drugs were used. By using further mentioned sophisticated methods the properties of these systems were studied. The systems were prepared by freeze-drying. The effect of freeze-drying on support of interactions was observed by fluorescence spectrometry (steady-state and time-resolved). The stability of freeze-dried systems was determined by zeta potential, which was measured by electrophoretic light scattering. Cakes obtained by freeze-drying were analyzed by several methods. First one was effluence gas chromatography connected with FT-IR spectrometry. In this method the present of tertiary butyl alcohol in product was observed. The cakes were also analyzed by scanning electron microscopy, which can provide the information about the surface and elemental constitution of the material. The results of this work can shed light on the area of developing of drugs with targeted distribution of active compound.
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Goszová, Berenika. "Vykazování časového rozlišení, kurzových rozdílů a leasingu z pohledu české legistativy a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15790.
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Diplomová práce je rozdělena do tří tematických částí. Nejdříve analyzuje podmínky pro vykazování časového rozlišení v účetnictví a jeho vliv na účtování účetních jednotek. Druhá část přibližuje problém kurzových rozdílů z pohledu české firmy. V třetí části se práce zabývá finančním leasingem a prakticky předvádí vykazování finančního leasingu u nájemce. Tyto problematiky jsou analyzovány jak z pohledu české legislativy, tak podle pravidel IFRS.
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Valentová, Lenka. "Zhodnocení procesu účetní závěrky u zvolené obce." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259190.
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The aim of the thesis is the description and the evaluation process of the financial statements in the selected municipality under applicable law. The theoretical section describe briefly management condition of municipality. The theoretical section deal with the description of process of the financial statements under applicable law of Czech Republic. Process of the financial statements begin preparatory works, next section is close account and quantification of tax from income. Subsequently theoretical section describe composition of statements of financial statements. End of theoretical section deal with obligation of financial statements, that is authentication, authorization, publishing and archiving of financial statements. Practical section deal with the description of process of financial statements in the selected municipality and evaluation under applicable law. The thesis give suggestion and recommendation for improvement in section where was identified mistake by analysis of process of financial statements.
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Vaněk, Martin. "Studium karotenogenních kvasinek v průběhu růstu pomocí pokročilých instrumentálních technik." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2017. http://www.nusl.cz/ntk/nusl-316151.
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This work is dealing with application of advanced fluorescence techniques for gaining knowledge about culture development during fermentation of red yeasts. Flow cytometry was used for auto-fluorescence measurement a carotenoids quantitation. It was resolved that while carotenoids are stored mainly in membranes the technique was feasible. If red yeast starts to accumulate carotenoids into lipid bodies mainly throughout the course of stationary phase, then the method starts to fail. Flow cytometric method using cell size measurement and light scatter for lipid quantitation was proved as applicable, too. However, it works only if cells are not starved. Individual calibration for each species is needed for elimination inter-species variations of intracellular structures. Fluorescence lifetime imaging microscopy was also used for studying of red yeast. Inherent ability to resolve different fluorescent species of the same molecule, which arise due to different molecular environment, helps with quantitation of cellular lipidic structures changes through the course of fermentation. Increase in the levels of carotenoids and/or rigidity of membranes was found as mechanism of protection during metabolic shifts, when intracellular content is vulnerable to damage.
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Kamenská, Zuzana. "Účetní závěrka ve vybrané obchodní korporaci." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259557.
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The master thesis solvesissuesof the financial statements as a procedure where both compilation of statements and problems of preliminary and other actions, related with financial statements and final accounts are analysed. The thesis includes the theoretical basis and analytical part. The mainaim of the projectis evaluating the financial statements procedure in a chosen business corporation.
The theoretical basis characterizes basic information about the financial statements, concerning the typesof the financial statements, range of them and verification duties. Further more, the most important preliminary actions, carry in gout with in the final accounts are mentioned there. These actions are Essentials for assembling the corresponding accounts of the financial statements. The last part of the theoretical basis describes dutin concerning approval and other obligations.
The analytical part of the thesis includes a brief description of the chosen business corporation, company Pneu Stěhule s. r. o., and a detaile danalysis of the financial statements procedure in progress in the particular accounting unit. With in the analysis, there are both described individual preliminary actions and compilation of the statements it self. On the basis of the analysis, an evaluation of the entire procedure had been done and in the final part of the thesis, possible measuresare suggested for establishedim perfections, misrepresenting thereal balance of an accounting unit.
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Liška, Ondřej. "Účetní závěrka ve vybrané obchodní korporaci." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259754.
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Diploma thesis is focused on the analysis and evaluation of financial statements compilation in the company Sellier & Bellot, a.s which produces a wide range of pistol, rifle, and shotgun ammunition for hunting and sports. Theoretical part describes basic literature that compilation of financial statements focuses on and all activities which take place before closing of ledgers. Particular parts explain a process of inventory, methods of assets value reduction, reserves, exchange rate differences, calculation of due and deferred tax and closing of accounts books. The theoretical part also describes all parts of financial reports. The analytical part firstly presents the company Sellier & Bellot and secondly analyse a process of the financial statements compilation. The following part of the thesis continues with an evaluation of a process and proposes provisions for a reduction of risks from the incidental failings.
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Duchoňová, Petra. "Hodnocení účetní závěrky a uzávěrky ve vybrané účetní jednotce." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259498.
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The thesis concerns with the process of creation of the financial statement and book closing conforming to the legal code of the Czech Republic. Theoretical part deals mainly with the explanation of terms that are closely related to preparatory works which are necessary for creation of financial statement. Preparatory works are prior to closing the accounting period. In addition to that, theoretical part also includes book closing and the description of financial statements which constitute it. These financial statements are Balance sheet, Income statement and Attachments. Several sources of specialized technical literature are used and quoted in this part of the thesis. Theoretical part is followed by practical part in which the process of the book closing and financial statement of selected company is analysed. This analysis is subsequently compared with theoretical foundations. The last part of the thesis evaluates the process of the financial statement of selected company and offers certain improvements.
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Mála, Václav. "Hodnocení účetní závěrky a uzávěrky ve vybrané účetní jednotce." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259499.
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This diploma thesis evaluates the proces of closing accounts in a chosen company. In the theoretical part of the thesis are described legal regulations governing the area of the financial statements and book closing proces and the theoretical basis. In the practical part of the thesis is decribed a specific company and the progression of selected data from the balance sheet and profit and loss account since the launch of the company. In this thesis was accomplished the analysis of the financial situation of the company. Based on the financial analysis are recommended measures. In the next part of thesis is described the process of the financial statements and the stages of the preparation works preceding the closing of accounts. In the next part of thesis is described process of the closing of each account and the process of financial statements. In the conclusion is reviewed the financial statements process in chosen company and the recommendations.
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Roštášová, Nicola. "Hodnocení průběhu účetní závěrky ve vybrané účetní jednotce." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-263092.
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The diploma thesis deals with the process of book closing and financial statements applied in particular accounting entity.
The thesis is divided into three parts. The first of them defines basic information regarding financial statements and it describes in detail each single step in the process of financial statements.
The main part of thesis is dedicated to the preparation of financial statements, analysis of all the steps and following compilation of compulsory financial statements in the particular stock corporation that is famous in brewing industry.
The last part deals with evaluation of all the steps during the processing financial statements in the particular company and also with total evaluation of financial statements with suggestions and recommendations for improving the process of financial statements.
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Tacinová, Jolanta. "Zhodnocení procesu účetní závěrky v České republice a v Polsku." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259501.
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The thesis presents the evaluation and comparison of processes of the financial statements preparation in the Czech Republic and Poland. It is divided into several parts. In the first - theoretical part there are presented the current laws related to the accounting systems valid in the respective countries. There are also defined the financial statements contents according to International Financial Reporting Standards (IFRS).
In the second part, which is practical, the processes of the financial statements preparation based on the internal directives and financial statements are described. On the specific examples of the real accounting cases the difference between the accounting approaches according to either Czech law or Polish law or IFRS is pointed out. In addition there is also outlined the realized process of IFRS implementation in the Fixed Assets area.
In the following part the partial processes are evaluated and the problematic areas formulation and presentation of the proposals for improvement is made.
The final part is dedicated to the Czech and Polish accounting and reporting principles comparison.
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Němcová, Veronika. "Návrh a experimentální ověření aktivizujících metod v kontextu školní úspěšnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360363.
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The diploma thesis is devoted to proposal of activation methods in teaching of accruals at business academies. Firstly there is a theoretical part that deals with the subject of Accounting in general, and researches and articles focusing on activation methods or students' grades. Also, there is an analysis of a textbook that is used in teaching accounting at business academies and a factual analysis and didactic curriculum of accruals. Secondly there is a practical part of the thesis consists of pre-research, which was a base of experimental verification of selected methods in teaching of accruals at a business academy.
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Dřímalková, Lucie. "Diagnostika diafragmového výboje ve vodných roztocích a jeho aplikace pro povrchovou úpravu nanomateriálů." Doctoral thesis, Vysoké učení technické v Brně. Fakulta chemická, 2019. http://www.nusl.cz/ntk/nusl-402110.
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The exact mechanism of the discharge in liquids ignition is not sufficiently known up to now. Although during the last years was achieved the great progress and overloading which some of them are written in this theoretical part of thesis. This thesis is divided into two experimental parts. When the first part deals with diagnostics of diaphragm discharge in electrolyte solutions and the second part is focused on its use for uncoiling (higher homogenization) of carbon nanotubes in solutions. In experiment 1, three different sized (4 l, 100 ml, 50 ml) diaphragm discharge configurations were used to diagnose diaphragm discharge in electrolyte solutions. Diagnostics is done through current and voltage waveforms with the addition of synchronized ICCD camera images that have been connected to a four-channel oscilloscope. The V-A characteristic can be described by three events occurring in the electrolyte solution with a gradual increase in voltage. Slowly increasing of the voltage in the solution leads first to electrolysis. The next phase is the formation of microbubbles or bubbles, which is characteristic of the curve by a slight decrease in the increase of the current passing between electrodes. The sudden increase in the current flow is characteristic of the last phase, namely the discharge phase. The distance of the electrodes from the diaphragm does not significantly affect the V-A characteristic. The higher diameter of the pin hole, therefore, has a higher voltage, but this does not affect the origin of bubble generation or breakdown. The higher thickness of diaphragm, the higher voltage is needed to the beginning of the bubbles generation, and consequently the discharge breakdown. Comparison of the voltage of the start generation of the bubbles and breakdown for PET diaphragms and diaphragms from the ceramic there was no mark able difference. One of the most important parameters is the conductivity of the electrolyte solution. The lower voltage is needed for the start generation of the bubbles at the higher solution conductivity, and also the discharge generation is observed at a lower breakdown voltage. The second experimental part is focused on the study of the diaphragm discharge effect on carbon nanotubes. A specially designed U-shaped reactor is used to modify carbon nanoparticles. Tap water and aqueous solutions of organic compounds are used as the electrolytic solutions. The discharge is generated by a non-pulsed DC high source with a voltage in the range of 0-2.8 kV supplied to platinum electrodes located in the electrolyte solution. The experimental results have shown that the diaphragm discharge has positive effects on the disintegration of clusters and agglomerates of carbon nanotubes. The primary effect on disintegration is probably the shock waves generated by the discharge. It turned out that it depends on the electrode configuration, where the treatment in anode space has far greater effects than the treatment in cathode half of the reactor. Effects of carbon nanotubes disintegration in solution are long-lasting and the treatment effect is not loosed after several months. There were detected no significant changes in the structure of plasma-treated nanotubes by Infra-red spectroscopy.
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Ongaľová, Dominika. "Manipulace s vykazováním zisku." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193073.
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The thesis deals with the manipulation of earnings reporting aka earnings management. The initial focus of the thesis is on the earnings management motivations and two ways how to achieve that. Firstly, earnings can be influenced by the management decisions to carry out some transactions without any economic sense. Secondly, there are creative accounting processes to manipulate earnings in required way, what we mainly pay attention to in the thesis. The theoretical part referring to particular earnings management techniques and the quality of earnings is followed by the practical part analyzing earnings management of the most famous companies regarding accounting scandals in history using specific measures. There are model examples to demonstrate these specific quality earnings measures based on the relation between income, accruals and operating cash flow stated before analyze itself.
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Dvořáková, Eva. "Příprava obchodní společnosti na účetní závěrku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73676.
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The thesis deals with the preparation of joint stock companies on the final accounts, therefore, preparation of financial statements. There are described and listed the various operations to be performed before the closure of the books and then assembling the financial statements. Subsequently, the entire theoretical part of the thesis are applied to the company Inovační technologické centrum - VÚK, a.s..
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Němcová, Adéla. "Hospodářský výsledek v účetnictví a základ daně." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-114474.
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The topic of this thesis is issue of profit or loss in a company. First, we discuss a theoretical ways of defining and measuring profit or loss. In addition, attention will focus on the profit and loss statement and analysis of some of its items. Part of the thesis also deals with the taxation and profit distribution in the various business entities. In conclusion, the thesis analyzes profit or loss in a particular company.
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Malý, Zdeněk. "Vykazování účetních informací v různých systémech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317088.
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The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.
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Žemličková, Kateřina. "Vnitřní účetní předpisy dané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124944.
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Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.
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Marešová, Edita. "Transformace účetnictví státní správy a samosprávy v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162525.
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The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.
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Mandryková, Lucie. "Účetní závěrka akciových společností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11089.
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The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
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Kozák, Martin. "Časově rozlišená laserová spektroskopie nanomateriálů." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-275481.
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This diploma thesis is oriented to study of nonlinear properties of semiconductor nanocrystals using ultrashort femtosecond pulses. There is a detailed description of theory and experimental setup of the z-scan method, which can be used to measure the nonlinear refractive index and the two-photon absorption coefficient. In theoretical part we describe the influence the quality of laser beam, quality and thickness of the sample on measurements. There are numerical simulations of the measurements influenced by these parameters. This theory is used for processing of the measured dates by a program, which is attached to this thesis on CD. In experimental part we measured nonlinear refractive indeces of diamond nanocrystals fabricated by the PECVD method, silicon and CdS nanocrystals in glass matrices. One part of this thesis deals with the preparation and optimalization of the experimental setup and increasing the signal/noise ratio.
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Kořínek, Miroslav. "Časově rozlišená spektroskopie polovodičových nanostruktur." Doctoral thesis, 2015. http://www.nusl.cz/ntk/nusl-335648.
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Title: Time-resolved spectroscopy of semiconductor nanostructures Author: RNDr. Miroslav Kořínek Department: Department of Chemical Physics and Optics Supervisor: doc. RNDr. František Trojánek, Ph.D., Department of Chemi- cal Physics and Optics, Faculty of Mathematics and Physics, Charles University in Prague Abstract: This Ph.D. thesis is focused on the study of relaxation and re- combination processes in silicon nanocrystals embedded in dielectric (SiO2, SiC and Si3N4) matrices that were fabricated within the EU 7th Framework Pro- gramme Silicon Nanodots for Solar Cell Tandem (NASCEnT). Different host ma- terials, in which silicon nanocrystals are incorporated, not only provide different transport properties, but also differently affect the nanocrystal surfaces. A large part of the thesis is devoted to research of SiO2-embedded silicon nanocrystals having various sizes (in the order of nanometers) and various inter-nanocrystal separation, that differ also in the manner of an additional annealing. Experimen- tal techniques of optical spectroscopy are used to monitor the photoexcited charge carrier dynamics on a wide time scale from picoseconds to milliseconds. The initial (picosecond) dynamics is characterized very well using a relevant rate equation. We propose a theoretical description of how the...
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Mansfeldová, Věra. "Časově rozlišená potenciometrie na kapalném mezifází." Doctoral thesis, 2016. http://www.nusl.cz/ntk/nusl-352083.
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Věra Mansfeldová: Time-resolved potentiometry on liquid-liquid interface (Dissertation thesis) Abstract The aim of this work is to explore the method of temporal resolution in potentiometry as a new prospective electrochemical analytical technique. In connection with interface of two immiscible electrolyte solutions (ITIES) it may find utilization in analytical chemistry. This technique up to my knowledge has not been published yet. Potential response of analyte on liquid/liquid interface includes both distribution processes, their temporal resolution and redox processes, which specificity can modified by changing the composition of individual phases. Unlike "classic" potentiometric techniques, limited just to potential determination, this method, which I have given the working name "time resolved potentiometry at liquid-liquid interface" utilizes time development of potential response, which was found to be an analyte-specific function. The time resolved potentiometry presented in this work includes time course of potential response to analytical parameters specific for particular analyte. It brings series of data characterizing the analyte in given environment in a similar manner as spectra and may allow creating analyte-specific data package - fingerprint. Combination with ITIES allows, unlike...
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KUZNETSOVA, Valentyna. "Časově rozlišená spektroskopie světlem indukovaných procesů." Doctoral thesis, 2017. http://www.nusl.cz/ntk/nusl-364703.
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This Ph.D. thesis is devoted to the study of the photophysical properties of photosynthetic pigments. The brief introduction to the field is given in Chapter 1. In studies presented in the thesis, femtosecond pump-probe spectroscopy was used to determine the relation between the molecular structure of carotenoids and its spectroscopic properties. The experimental and data analysis methods are described in Chapter 2. Chapter 3 addresses the investigation of the effect of isomerization on excited-state dynamics of the carbonyl carotenoid fucoxanthin. In Chapter 4, the different response of carbonyl carotenoids to solvent proticity is used to estimate the structure of an unknown carotenoid from Chromera velia. In Chapter 5, spectroscopic properties of the S1 state of three linear carotenoids were studied after excess energy excitation in the S2 state. Chapter 6 presents a femtosecond spectroscopic comparison study of Orange and Red Carotenoid Proteins binding different carotenoids.
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Kubelík, Petr. "Časově rozlišená Fourierova spektroskopie krátce žijících částic." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-286902.
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Martínek, Miroslav. "Časově rozlišená spektroskopie polovodičů se širokým zakázaným pásem." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-355699.
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In this thesis experimental samples of multiple quantum wells in the InGaN/GaN structures will be compared using methods of laser spectroscopy. In particular, the optical properties of the samples will be investigated. The samples were prepared under different conditions; therefore one of the aims is to compare them. The knowledge of the influence of preparation enables utilization not only for fundamental research, but also for the construction of radiation sources or scintillation detectors. Measurements of absorption and photoluminescence will be carried out and their dynamic properties will be measured as well. There will be examined the effect of different excitation power and different excitation wavelength on the intensity of photoluminescence. From dynamic properties there will be examined the effect of different excitation wavelength on the lifetime of the absorption and how does temperature influence the lifetime of the photoluminescence. Individual quantities will be compared amongst samples and their suitability for further applications will be discussed.
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Kozák, Martin. "Studium optických nelinearit v polovodičích a polovodičových nanostrukturách." Doctoral thesis, 2013. http://www.nusl.cz/ntk/nusl-327446.
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This Ph.D. thesis is focused on the study of optical nonlinearities and dynamics of excited charge carriers in monocrystalline diamond, nanocrystalline diamond and silicon. The dynamics of high density carriers in bulk diamond is investigated in detail (the transition from excitons and free carriers to electron-hole liquid or plasma). We study the picosecond dynamics of electron-hole liquid condensation using several techniques of time-resolved optical spectroscopy and demonstrate its evaporation by femtosecond laser pulses. We also propose two new optical techniques for measurement of lifetime, diffusion coefficient and surface recombination velocity of excitons in diamond. The results obtained by these techniques are described theoretically using diffusion equation and compared with the results obtained by the transient grating diffraction measurement. Further we study two- and three- photon absorption and nonlinear refractive index in diamond. In nanocrystalline diamond we study the second and third harmonic generation and its physical origin. In superlattices of silicon nanocrystals in SiO2 matrix we investigate the nonlinear transient absorption dynamics and carrier diffusion.
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Chlouba, Tomáš. "Studium optických nelinearit v polovodičích a polovodičových nanostrukturách." Doctoral thesis, 2019. http://www.nusl.cz/ntk/nusl-410180.
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In the main part of this thesis I study the relaxation mechanisms of charge carriers in silicon nanocrystals in SiO2 matrix. One of the potential applications of these structures lies in photovoltaics, specifically in construction of all-silicon tandem solar cells. I studied the dynamics of carriers in these structures by methods of ultrafast spectroscopy which helped to unravel the microscopic behaviour of carriers, their transport, localization etc. Furthermore I investigated the doping of such structures as the technology of doping is crucial for manufacture of pn- junctions which are the core component of solar cells. At the end I delve into the dissipative Jaynes-Cummings model by mathematical modeling and theoretical calculations which describes among others microlasers and as such comes under a field of cavity quantum electrodynamics.
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Galář, Pavel. "Ultrarychlá laserová spektroskopie hybridních nanosystémů." Doctoral thesis, 2016. http://www.nusl.cz/ntk/nusl-347478.
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Title: Ultrafast spectroscopy of hybrid nanosystems Author: RNDr. Pavel Galář Department: Department of Chemical Physics and Optics Supervisor: prof. RNDr. Petr Malý, DrSc. Abstract: This Ph. D. thesis is focused on physical phenomena located at the interface of hybrid nanostructure composed of polycrystalline diamond and polymer polypyrrole. The main method used in our experimental study was ultrafast laser spectroscopy that allowed us to gain new findings about electron recombination processes in polycrystalline diamond layers, polypyrrole and in their hybrid structures. The research was focused on mutual influence of both components, especially through energy and charge transfer. In the first step of our research we carried out optical characterisation of different kinds of polypyrrole and complex study of recombination processes dynamics of photoexcited charge carriers in polycrystalline diamond. The measurements were realized by the methods of time-resolved photoluminescence and transmission spectroscopy in the time scale from picoseconds to milliseconds. On the basis of the obtained results the model explaining the origin of luminescence signal related to the different kinds of electron recombination processes in non- diamond phase and on surface defects of diamond grains in polycrystalline layers was...
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Ondič, Lukáš. "Časově rozlišené měření optického zisku křemíkových nanostruktur." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-275604.
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Zukerstein, Martin. "Ultrarychlé vysoce nelineární procesy v diamantu." Doctoral thesis, 2020. http://www.nusl.cz/ntk/nusl-436316.
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Intense few-cycle laser pulses can significantly affect the properties of transparent solids during the interaction. These processes take place on femtosecond time scales and they can be studied using ultrafast spectroscopic methods. This dissertation deals with highly nonlinear processes in diamond. In the interaction with a crystalline diamond, we observed a strong nonlinear broadening of the spectrum due to self-phase modulation effect, which allowed us to create a simple technique for compression of pulses from laser oscillator. At the same time, strongly nonlinear five-photon absorption was observed, in which we found a significant anisotropy and dependence on the polarization state. With two-beam pump and probe experiments we present a study of anharmonic phenomena in the dynamics of coherent phonons in diamond, additionally we created a new detection technique of lattice vibrations using multiphoton absorption. Finally, the high time resolution of the experiments revealed that the sub-picosecond electron dynamics strongly depends on the composition and morphology of the polycrystalline diamond thin films. The experimental results of this work provide comprehensive research into the interaction of diamond with few-cycle laser pulses and the development of new spectroscopic methods.
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Mics, Zoltán. "Studium fotoionizace atmosférických plynů pomocí časově rozlišené terahertzové spektroskopie." Master's thesis, 2006. http://www.nusl.cz/ntk/nusl-266459.
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Štefl, Martin. "Možnosti využití časově rozlišené FCS ke studiu interakcí proteinů." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-292033.
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Krejčíková, Martina. "Časová kalibrace a rozlišení hadronového kalorimetru Tilecal." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-352776.
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The thesis deals with Tilecal hadron calorimeter, which is part of the ATLAS detector at the LHC at CERN. Main area of interest is a time calibration of the detector, which is necessary to accurately determine the energy especially of jets produced as a result of precipitation collisions of protons. Based on obtained experimental data from 2011 thoroughly explored the relationships between the time of arrival of the particles into the cells of the detector and their energies, or the distance from the given objects. By describing the time calibration, one can correct originally obtained time constants. Description and resolution of time jumps in timing of channels are part of the thesis, corrections of identified examples are included. Powered by TCPDF (www.tcpdf.org)
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Pagáčová, Martina. "Časové rozlišení TileCalu a hledání těžkých dlouhožijících částic." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-304116.
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Title: Time resolution of TileCal and searches for heavy metastable parti- cles Author: Martina Pagáčová Department: Institute of Particle and Nuclear Physics Supervisor: Doc. RNDr. Rupert Leitner, DrSc. Supervisor's e-mail address: Rupert.Leitner@cern.ch Abstract: In the present work, the timing of the ATLAS TileCal is stud- ied using the single hadron collision data. The time resolution and also the mean time response depend on the energy deposited in a given cell. The results are compared to the previous analysis with jets and muons. Precise time-of-flight measurement using TileCal can be used to identify the heavy long-lived particles predicted by the models of physics beyond the standard model. Their mass can be reconstructed by combining with the momentum measurement in the ATLAS inner detector. Finally, the mass resolution of an exotic particle with mass M = 600 GeV is estimated. Keywords: ATLAS experiment, TileCal, time resolution, stable massive particles
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Dzurňák, Branislav. "Studium polovodičů metodami časově rozlišené laserové spektroskopie: Luminiscenční spektroskopie nanokrystalického diamantu." Doctoral thesis, 2012. http://www.nusl.cz/ntk/nusl-307932.
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Title: Study of semiconductors by methods of time resolved laser spectroscopy: Luminescence spectroscopy of nanocrystalline diamond Author: Branislav Dzurňák Department: Department of Chemical Physics and Optics Supervisor: doc. RNDr. František Trojánek, Ph.D. Abstract: The PhD thesis is focused on optical properties of nanocrystalline diamond prepared by chemical vapour deposition method. Photoluminescence of nanocrystalline diamond samples and effects of ambient temperature, pressure, pH and UV irradiation on it are studied by laser spectroscopy. Results suggest the keyrole of water and air adsorbates which affect the energy states in the sub-bandgap region of diamond. Photoluminescence decay of samples of different surface termination and structure and its dependency on ambient pressure and temperature is studied by methods of ultrafast (picosecond and nanosecond scale) laser spectroscopy. Results are analysed by power-law decay function which fits well the luminescence decay curves and also describes the dynamics of charge carriers in states localised within the bandgap. The model of interaction of nanocrystalline diamond with air adsorbates is proposed. Non-linear optical properties of nanocrystalline diamond are also studied, namely the generation of second and third harmonic frequency. The thesis...
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Fekete, Ladislav. "Studium ultrarychlé dynamiky nosičů v polovodičích pomocí časově rozlišené terahertzové spektroskopie." Doctoral thesis, 2009. http://www.nusl.cz/ntk/nusl-275771.
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Kuchařík, Jiří. "Studium transportu náboje v polovodičových nanostrukturách pomocí časově rozlišené multi-terahertzové spektroskopie." Doctoral thesis, 2019. http://www.nusl.cz/ntk/nusl-404545.
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Terahertz conductivity spectra contain information on charge transport mechanisms and charge confinement on nanometer distances. In this thesis, we make a substantial progress in understanding of terahertz conductivity in several regimes. First, we theoretically investigate linear terahertz conductivity of confined electron gas: while the spectra of degenerate electron gas exhibit geometrical resonances, the response in non-degenerate case smears into a single broad resonance due to the wide distribution of charge velocities. Then, we theoretically and experimentally analyze various TiO2 nanotube layers: their linear charge transport properties strongly depend on the fabrication process, which influences the internal structure of the nanotube walls. In the main part of the thesis, we develop a framework for evaluation of the nonlinear terahertz response of semiconductor nanostructures based on microscopic Monte-Carlo calculations. The nonlinear regime is highly non-perturbative even in moderate fields as illustrated by efficient high harmonics generation. We investigate measurable nonlinear signals for various semiconductor nanostructures; metallic nanoslits filled with nanoelements are the most promising for the experimental observation of terahertz nonlinearities. These nonlinearities per unit charge are...
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Mics, Zoltán. "Studium dynamiky delokalizovaných stavů v molekulových systémech pomocí časově rozlišené THz spektroskopie." Doctoral thesis, 2012. http://www.nusl.cz/ntk/nusl-311791.
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This thesis is devoted to a study of the conductivity of confined charge carriers in various nanocrystalline materials. The experimental method -- THz spectroscopy -- involves measurements of the conductivity of carriers generated by doping or by optical excitation. In the theoretical interpretation of measured data we address important aspects of carrier transport, connected to the microscopic inhomogeneity of samples and the nanoscale confinement of carriers. We focus on the study of nanocrystalline ZnO and CdS using simulations and experiments in a wide range of carrier densities and for several temperatures. In ZnO, the interplay of highly mobile electron-hole gas, dense electron-hole plasma and population of excitons was observed. In CdS the investigation reveals the importance of clusters of nanocrystals in the electron confinement. The dynamics of the electron mobility at different carrier densities show the role of the kinetic energy of electrons and its relaxation in the carrier transport in nanostructured systems. At temperatures 20 K and at low carrier densities a crossover between localized transport and Drude-like free electron behaviour was observed for the first time.
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Ferus, Martin. "Studium nestabilních částic a prekurzorů biomolekul pomocí spektroskopických technik." Doctoral thesis, 2012. http://www.nusl.cz/ntk/nusl-309464.
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The presented thesis is focused on a spectroscopic study of unstable radicals, ions and molecules in a positive column glow discharge and laser plasma. The research of these fragments is supplemented by a study of biomolecules formation from these species and influence of catalysts. Molecular dynamics of radicals, ions and unstable molecules has been studied using a time resolved Fourier transform infrared spectroscopy. Time resolved spectra of CH4, HCONH2, BrCN, CH3CN, CF3Br, (CF3)2CHBr positive column glow discharges have been measured and simulated using a kinetic model including molecular dynamics, collisions and chemical and radiation transfer processes. The model has been compared with our experimental results and time resolved spectra were described in details. Fit to a complex reaction mechanism has been used to estimate a rate constant of a HCN conversion to HNC by a collision with H radical. The study of precursors of biomolecules was focused on chemical consequences of a laser induced dielectric breakdown in formamide vapor and gaseous carbon monooxide with 18 O labeled water. Dissociation products have been detected using the Fourier transform absorption spectroscopy. The experimental results have been explained by a help of a chemical laser spark dynamics model. Additionally, our the...
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Ferus, Martin. "Charakterizace výboje v atmosféře methanu a helia pomocí časově rozlišené spektrometrie s Fourierovou transformací." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-290863.
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Kubelová, Lucie. "Studium vlastností aerosolů s vysokým časovým rozlišením." Doctoral thesis, 2018. http://www.nusl.cz/ntk/nusl-372646.
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This thesis focuses on physical and chemical characteristics of atmospheric aerosol measured with high time resolution. Size distribution, chemical composition, and volatility of submicron particles were studied in relation to meteorological conditions and other factors. To reach higher variability in ambient conditions, we considered atmospheric aerosol during two seasons of the year (summer and winter) and at two different locations (suburban site Prague Suchdol and rural site Košetice). Measurement during two different seasons enabled us to better distinguish the influence of seasonal sources such as domestic heating in winter and increased biogenic emissions in summer. Also, seasonal differences in meteorological conditions mainly in case of temperature, humidity, and solar radiation were shown to play a role in aerosol characteristics. A comparison of aerosol properties at two different measurement sites, namely a rural and suburban, enabled us to better characterize the role of background aerosol and the influence of the city. Furthermore, a transformation of aerosol particles entering indoors from outdoors was also studied within this thesis. The influence of indoor/outdoor temperature and humidity gradient as well as presence of new particle formation events on the indoor/outdoor ratio was...
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Zajac, Vít. "Studium ultrarychlé odezvy elektronů v nanostrukturovaných a neuspořádaných polovodičových systémech pomocí časově rozlišené terahertzové spektroskopie." Doctoral thesis, 2017. http://www.nusl.cz/ntk/nusl-379663.
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of Doctoral Thesis Title: Ultrafast response of electrons in nanostructured and disordered semiconductor systems studied by time-resolved terahertz spectroscopy Author: Vít Zajac Department / Institute: Institute of Physics of the Czech Academy of Sciences Supervisor of the doctoral thesis: doc. RNDr. Petr Kužel, Ph.D., Institute of Physics of the Czech Academy of Sciences Abstract: This thesis deals with charge transport in semiconducting nanomaterials on the picosecond time scale studied by time-resolved terahertz spectroscopy. The problematics of the effective response of composite materials is reviewed and the VBD effective medium model is formulated. The wave equation for the THz probing pulse propagating through inhomogeneously excited percolated and non-percolated semiconducting nanomaterials is solved. This theory is used to investigate charge transport in samples of nanoporous-Si-derived nanocrystals and in epitaxial Si nanocrystal superlattices. The experimental spectra are successfully modeled with the use of Monte Carlo calculations of charge carrier mobility in nanocrystals of corresponding sizes and degrees of percolation within the VBD approximation. It is found that nanocrystals from different regions of the nanocrystal size distribution of the sample dominate the signal in THz and...
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Nádvorník, Lukáš. "Relativistické spintronické efekty v polovodičových strukturách." Doctoral thesis, 2016. http://www.nusl.cz/ntk/nusl-352058.
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The spin transport and dynamics of optically injected spin polarized carri- ers are studied with a high spatial and/or time resolution in semiconductor GaAs-based heterostructures in multiple transport regimes. An unexpectedly long-scale and high-speed spin diffusion transport is observed in a long-lived electron sub-system induced optically at an undoped single GaAs/AlGaAs heterointerface. A diffusion and drift-dominated spin transport is investi- gated using an electrical spin-detection via the inverse spin Hall effect in doped GaAs-based systems at room and low temperatures. It is shown that the inverse spin Hall signal and the spin transport parameters can be con- trolled by a direct application of an electric field or by expanding a depleted zone of a planar pn-junction.