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Setting the tax base for determining the tax on the acquisition of real estate
Borůvka, Jaroslav ; Vlasák, Josef (advisor) ; Dana, Dana (referee)
The calculation and determination of the tax base of the tax on acquisition of realty is based on the comparative tax value. In the scope of this Bachelor thesis, different ways of the calculation and determination of the tax base are compared, namely using the quideline value and price coming from an expert evidence. Both methods are used to calculate the tax base and to assess the tax, while differences between both methods are being analyzed and suitable cases for their usage are outlined. The final chapters of the thesis closely specify issues of the determination of the tax base.
The main contribution of the thesis lies in the analysis of calculations and the following drawing of findings of determination of the tax base, The thesis also evaluates usage of price maps for the determination of the tax base. The contribution of the practical part can be seen in the practicability analysis of different ways of calculation of the comparative tax value.
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Service Quality
Nováková, Andrea ; Kala, Štěpán (advisor) ; Dana, Dana (referee)
This thesis deals with the evaluation of the quality of service in a selected subject, which is travel agency Čedok, Inc.
In the first part of the thesis the theoretical starting-points and characterized terms related to the issue of service quality are defined. To obtain information regarding the literature search was used literature and other resources freely available in electronic and printed character.
The second part includes a description of the company and analysis of the current state of the services provided by travel agencies using the methods of observation and survey. The method of Mystery Shopping uncovers weaknesses and is used as a feedback for further development. In the end of the thesis, there are some recommendations suggested for the company to improve service quality and increase customer satisfaction.
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Use of anti-stress agents to minimize the consequences of stressors on the production of Horticultural Crops
Nosálková, Monika ; Hnilička, František (advisor) ; Dana, Dana (referee)
The objective of the thesis is to research the physiological differences between picked genotypes of Capsicum annuum and the effect of lower temperatures in the beginning of ontogeny. Another objective is to find out how Capsicum annuum plants react to application of anti-stress agent Atonic and to determine the most appropriate physiological indicators of resistence to low temperatures.
Capsicum annuum ranks among thermophilic crops for which the temperature optimum is of 22 - 25 °C during the day and 18 - 20 °C overnight. They are planted at the field station at the time when ground frost may occur. These can cause physiological changes in the plant or even cause her death.
Three varieties were chosen for the experiment: Amy, Eva a Lydia. Plants were divided into a control group and treatment group. Both groups were further divided into two additional groups - with and without the application of Atonic in the beginning of vegetative growth (6th day of exposure to stress). Control group plants were grown at 20 °C and stressed plants were moved into a klimabox with temperature of 5 °C throughout the entire day. Such temperature may occur after planting the plants into an outdoor habitat.
Proline content in leaves of Capsicum annuum and relative discharge of electrolyte was studied in two - day intervals. From the obtained results it can be concluded that the accumulation of proline was the highest for Lydia variety in a stressed scenario with the application of Atonic and the lowest proline content was found in in the Amy variety in a control group. Furthermore, it was discovered that the ontogeny of plants has an effect on the accumulation of proline and relative discharge of electrolyte from the beginning of the measurement. The absolute highest electrolyte discharge was measured in the Lydia variety in a stressed scenario and the lowest one was present in the Amy variety in a control group. These results confirm the hypothesis.
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Healthy lifestyle of young population
Rožánková, Vladimíra ; Polišenský, Miroslav (advisor) ; Dana, Dana (referee)
This thesis deals with Healthy lifestyle of young population at Střední škola zemědělská a potravinářská (Secondary Agriculture and Foodprocessing School) in Klatovy, the Czech Republic. The work is divided in two parts. In the first theoretical part, the basic terms connected to healthy lifestyle are explained. There is a group of young population briefly characterized from physical, social and psychological aspects. The most extended part is dedicated to projects supporting the healthy lifestyle and potentialities of schools to support the healthy lifestyle in an active way.
The other part of this thesis is a research. The institutional analysis of Střední škola zemědělská a potravinářská, Klatovy according to Malinowsky will be carried out. This analysis will be realised on studying the school documents, observing students, interviews with pedagogues and management of the school. In P.E. lessons measuring of chosen students´ body weight and hight will be provided to elicit wheather the institution subserves the function in the area of supporting the healthy lifestyle, which was the aim of this work. In the last part of the work there will be suggested a reccomendation to the institution to support the healthy lifestyle in an active way.
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Financial statement in designated company
Krausová, Martina ; Šišková, Jitka (advisor) ; Dana, Dana (referee)
Thesis focuses on financial statement in given organization. The work consist of two parts. There are described theoretical outcomes coming from accountancy law, paragraph no 500/2002 and Czech national accountant standards, in the first part. Focus is given to preparatory work and inventory. Integral part is description of account statement - statements of earns and loss, balance, review of financial flows and account statement attachments. The second part contains description of process of account statement and deadline in given organization. The account unit gave all data and paperwork for their bookkeeping and processed accountand statement. In the final part consists of complete overview and recommendations on specific improvements.
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Monitoring and protection of habitats nature trail Pustý rybník (Dymokury district)
Nouzovský, Petr ; Česká, Jana (advisor) ; Dana, Dana (referee)
The aim of the thesis was to perform mycological survey of the site with a focus on the incidence and inventory of rare and endangered species of macromycetes. They were also assessed anthropogenic influences that affect the value of the territory and selected habitats. It was the first comprehensive mycological site survey, which was conducted from 2011 to 2015. The Trail Pustý pond near Dymokury is a relic of medieval basic hornbeam with almost unscrupulous management. From the natural communities Carpinion the area include Quercus petraea, Quercus Robur, Carpinus betulus, Tilia cordata and Acer Campestre. Natural forest communities Carpinion provides a very strong and long-lasting mycorrhiza. Minority There exists also a natural Crataegus monogyna, Quercus petraea, Fraxinus excelsior and Alnus glutinosa. Unoriginal there is only a pioneer Betula pendula and before about 60-years ago planted vegetation Pseudotsuga menziessii. The result of mycological research, which began in spring 2011 and it was completed 31. 12. 2015 has been detected and reported the occurrence of 294 kinds of macromycetes. Of this total were found and documented 39 rare and endangered fungi. Of macromycetes, which are not protected, found and determined 27 Ascomycetes and 267 Basidiomycetes. Of law protected species in the study area has been detected in the following species: Boletus fechtneri (§1), Xerocomus moravicus (§1), Tuber aestivum (§1), Volvariella caesiotincta (§2), Otidea concinna (§2) and Russula alnetorum (§ 3), of the species were categorized into the Red list of Czech Republic fungi is one of the most important findings species: Boletus fuscoroseus (CR), Boletus rhodopurpureus (CR), Boletus satanas (NT) Rubinoboletus rubinus (NT), Hygrophorus persoonii (CR), Lactarius lacunarum (NT), Lactarius pterosporus (NT), Lactarius zonarius (VU), Amanita echinocephala (EN). In the second part the focus is on the evaluation of anthropogenic pressures and the overall management at the site, as well as to natural succession. Majority is focused on the aftercare of land depending on the occurrence of rare and protected species of fungi and plants, and to assess the monitored habitat at the site. Given the interesting transition boundaries in an otherwise coherent natural habitat, where they were found other rare species of fungi have been to several locations are measured and recorded pH of the soil. Photographic documentation, which is incorporated by reference and inventory taxa, which is listed in the results, it can be used as an opportunity to re-create the old and dark educational boards on the surveyed area, as well as may be used to create small-scale protected area. Exsiccata have so far been kept as a resource in the private herbaria author. This thesis summarizes five years mycological study of the site in question strictly and justifies the use of the most appropriate management with regard to the occurrence of rare and protected species of fungi.
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Influence of water deficit on physiological characteristics of selected species of green leafy vegetables
Kraus, Kamil ; Hnilička, František (advisor) ; Dana, Dana (referee)
The harmful influences on plants are called stress factors. The stress itself does not slow down only vital functions of plants but influences directly the size and quality of final product as well.
Worldwide, we count the so called abiotic stresses as the most significant crop production stressors. These include in recent years extremely high temperatures and unequal rainfall distribution both areal and during vegetation period.
The water deficit (drought) belongs to the most important stress factors in agriculture. It influences crop production all over the world. Also vegetables are responsive to water deficit, especially the species with huge amount of water in their tissue. Therefore, the goal of this thesis is to assess the impact of water stress on gas exchange and photosynthetic activity of mangold "Beta vulgaris", salad rocket "Eruca sativa" and lettuce "Lactuca sativa", which were placed at water deficit.
The plants - mangold, salad rocket and lettuce - were grown in a partly controlled greenhouse conditions under the Department of Botany and Plant Physiology FAPPZ ČZU in Prague. The plants were grown at a temperature of 25°C in daytime and 18°C at night under natural light conditions. They were grown in containers of size of 11x11 cm in a mixture of garden substrate A and silica sand in the ration 2:1. The experimental scheme included two variants - control and stressed. The control group of plants was watered, and the second half of plants was left under stress for 22 days, when the water deficit was induced by gradual drying for one month, the experiment took place from 1.6 2015 to 22.6 2015. The speed of gas exchange by plants was measured by apparatus LCpro+. From the values of photosynthesis and transpiration water use efficiency (WUE) and chlorophyll fluorescence were calculated.
The gained results proved difference at reaction to water stress between observed kinds of leaf vegetables.
The speed of photosynthesis and transpiration of observed plant species was measured, which decreased due to impact of water deficit. The average speed of photosynthesis of stressed plants was the lowest by lettuce (11,16 "mikro"mol CO2.m-2.s-1), contrarily the highest by mangold (13,2"mikro"mol CO2.m-2.s-1). In case of control plants was the lowest speed of photosynthesis noticed by lettuce (12,03"mikro"mol CO2.m-2.s-1) and the highest by mangold (14,00"mikro"mol CO2.m-2.s-1). In comparison with control group, the speed of photosynthesis of lettuce decreased significantly by impact of water deficit (difference make 7,23 %). On the other hand the lowest decrease of photosynthesis from stressed plants 5,93% was noticed for mangold.
In case of speed of transpiration, it is possible to note, that the lowest transpiration of control group shows mangold with the average speed of transpiration 1,82 mmol H2O.m-2.s-1, by contrast the highest transpiration was measured by lettuce 3,20 mmol H2O. m-2.s-1. In the case of stressed plants moved the average speed of transpiration between 1,54 mmol H2O.m-2.s-1 for lettuce and 1,79 (mmol H2O.m-2.s-1) for mangold. Also, between control and stressed plants of the same species were found differences, and salad rocket reacted to stress of drought more sensitively and mangold less sensitively. For these two plant species was noted decrease of transpiration in the amount of 23,80% and 1,76%.
From the measured value of photosynthesis and transpiration was calculated water use efficiency (WUE). The calculated values show that stressed plants have higher value of WUE in comparison to control plants. The lowest water efficiency from control plants produced salad rocket
(6.51 x 10-3), while the highest mangold (10.31 x 10-3). In the case of stressed plants was the lowest value of WUE noted for salad rocket (8.96 x 10-3), while for mangold was the highest (10.71 x 10-3).
Chlorophyll fluorescence of the experimental plants was also measured. This characteristic was not influenced by plant species, because in case of control plants, there were no differences found between observed plant species. The lowest difference in value of fluorescence had plants of lettuce (0,69) while the highest mangold and salad rocket (0,7). In conclusion it is possible to note, that more sensitive to water deficit are plants of lettuce. As more tolerant to water deficit seems mangold and salad rocket.
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Sources of food allergens and their health significance
Novotná, Tereza ; Faměra, Oldřich (advisor) ; Dana, Dana (referee)
In the whole world, 2-8% of the adult population suffers from a food allergy. The number of children is even much higher in this respect, but their allergies very often disappear with age. Differences in the prevalence of allergies lie in age, geographical conditions and lifestyle.
By food allergy, we understand a reaction catalysed by the immunity system. Pathological symptoms will appear in an individual after they have been exposed to allergy inducing food which starts an immunity reaction. Allergy is a pathological state based on a hypersensitive reaction caused by an allergen of a foreign character.
Food allergens are able to cause atopic or non-atopic reactions among which belong the allergic rhinitis, allergic asthma, atopic dermatitis, allergic gastroenteropathy, anaphylactic shock or angioedema. The symptoms may range from light to very sever and in cases of severe reactions, it is necessary for the individual to avoid the allergy inducing food completely.
Among allergy inducing food may belong all food which contains protein. Reactions manifest themselves to a different degree and by a different symptom in every individual.
The diagnostic methods are demanding and not always accurate. Therefore, it is necessary for the patient to keep careful records of the food they consume. Almost all food allergens are proteins, but it is the protein parts contained in food, that induce allergy. However, there are some groups of food which cause allergic reaction more frequently than others. Among these belong the cow milk proteins, fresh fruit, eggs, fish, crustaceans and peanuts.
It is also necessary to take cross allergies between both related and unrelated food into account, since they cause considerable health issues, for example, the oral allergy syndrome.
Prevention of a food allergy is possible only by complete omission of allergy inducing food from the diet of the individual.
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Evaluation of rearing intensity in calves during period of milk feeding
Svoboda, Václav ; Stádník, Luděk (advisor) ; Dana, Dana (referee)
This bachelor thesis is focused on breeding calves during the milk nutrition. In the first chapters of the work is through literature review processed growth, development, nutrition and technology that is stabling calves. Next there are investigated factors influencing the development of the calf, birth and the most common diseases of calves.
In the last part of bachelor thesis was observations made during the rearing period in dairy nutrition. For the practical assessment was used 2 farms Zemědělské společnosti Dobříš s.r.o., okres Příbram. The particular farm was Dražetice, which uses the rearing of calves in individual outdoor boxes and farm Mokrovraty using individual boxes under a shelter. In other aspects of breeding farms were similar.
For monitoring was selected a total of 20 calves of which 5 bullocks and 5 heifers from each of these farms of agricultural companies. In December 2015 there were monitored weight of calves within 24 hours of birth weight at weaning (60 days of age) and the state of health of the calves. From gathered data was calculated average daily weight gain and the total weight gain for the period.
Better observation of the farm came from Dražetice, where average daily weight gain amounted to 1,053 kg, calves at weaning were reaching an average weight of 98,7 kg and there were no observed disease.
Farm Mokrovraty fell slightly worse, where average daily weight gain amounted to 0,943 kg. Calves at weaning were reaching the average weight of 92.4 kg and there has been observed one case of diarrhea on one of the calves, which caused its individual average daily weight gain to 0,82 kg and weaning weight at 85 kg.
One of the most important things when you rearing calves is quality and conscientious work. At farm Mokrovraty would be better to retrain and motivate staff to improve the work done. At last both farms could invest into technology for supply buckets with sucker, for better food salivation, instead of classic buckets, to improve rearing calves.
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