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Optimization of cultivation conditions for plant tissue culture of Catalpa bignonioides grown in bioreactor
Kubešová, Zuzana ; Martin, Jan (advisor) ; Tůmová, Lenka (referee)
Zuzana Kubešová Optimization of cultivation conditions for plant tissue culture of Catalpa bignonioides grown in bioreactor Abstract This advanced master thesis is focused on cultivation of plant cultures in vitro. In addition impact of sampled phytohormones (naphthylacetic acid - NAA, benzylaminopurine - BAP, 2,4 - dichlorphenoxyacetic acid - 2,4 - D) and impact of sampled precursors (sodium mevalonate, oxaloacetic acid, phenylalanine) on production of secondary metabolites is duly evaluated. Volume of iridoids and phenylpropanoic acids is measured using HPLC method. Use of phytohormones increases the volume only when applying NAA of caffeic acid. Neither grow ratio nor total volume of biomass are impacted by application of phytohormones. Sodium mevalonate is most affecting the grow ratio when used in concentration c2. Volume of catalpol has increased by 700% in 168 hours; volume of caffeic acid has increased in 260% in the same timeframe. On the contrary, oxaloacetic acid decreases the volume of caffeic acid in comparison to control sample. Phenylalanine has the higest impact on volume of caffeic acid (633% in 168 hours) when used in concentration c2.
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Optimization of cultivation conditions for plant tissue culture of Catalpa bignonioides grown in bioreactor
Kubešová, Zuzana ; Martin, Jan (advisor) ; Tůmová, Lenka (referee)
Zuzana Kubešová Optimization of cultivation conditions for plant tissue culture of Catalpa bignonioides grown in bioreactor Abstract This advanced master thesis is focused on cultivation of plant cultures in vitro. In addition impact of sampled phytohormones (naphthylacetic acid - NAA, benzylaminopurine - BAP, 2,4 - dichlorphenoxyacetic acid - 2,4 - D) and impact of sampled precursors (sodium mevalonate, oxaloacetic acid, phenylalanine) on production of secondary metabolites is duly evaluated. Volume of iridoids and phenylpropanoic acids is measured using HPLC method. Use of phytohormones increases the volume only when applying NAA of caffeic acid. Neither grow ratio nor total volume of biomass are impacted by application of phytohormones. Sodium mevalonate is most affecting the grow ratio when used in concentration c2. Volume of catalpol has increased by 700% in 168 hours; volume of caffeic acid has increased in 260% in the same timeframe. On the contrary, oxaloacetic acid decreases the volume of caffeic acid in comparison to control sample. Phenylalanine has the higest impact on volume of caffeic acid (633% in 168 hours) when used in concentration c2.
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The possibilities of determination the tax base of corporate income tax using IFRS
Kubešová, Zuzana ; Molín, Jan (advisor) ; Mejzlík, Ladislav (referee)
Diploma thesis builds on discussion about harmonization of corporate income tax. It deals with the possibility of determining the tax base of corporate tax in the Czech Republic from the profit recognized in according with IFRS. The thesis describes general differences affecting the amount of profit by using IFRS and by using Czech accounting rules. Then an analysis of several items is made, the differential impact on profit or loss when comparing the two systems is most pronounced. The purpose of this thesis is to suggest a specific adjustment of the Income Tax Law so that the tax burden when using the profit according to the IFRS is the same as in case of using the profit according to the national rules.
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Revitalization project of cultural monument in tourism
KUBEŠOVÁ, Zuzana
The first part of the thesis was focused on the theoretical background. The process was a literature review that focuses on project management, clarifies the position of cultural tourism and regional development programs.The second part consists of the analysis of the surrounding monuments, potential competition and a field survey. Field survey consisted of structured interviews and questionnaires of visitors. Results of the field survey have been a source of information that were used for suggestion of the possibilities of the use of this monument and for preparation of the revitalization project. The main aim of the project is to use the castle Bezděkov for the operation of cultural activities to promote tourism and business in the region. The project aim is to restore the viability and sustainability of the use of the building. The project was prepared in the organizational and financial level.
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Convergence of Accounting and Tax System
Kubešová, Zuzana ; Müllerová, Libuše (advisor) ; Nedvídek, Václav (referee)
This thesis deals with the relationship between accounting and corporate income tax, it explains their different purposes and the way of control from the national and international point of view. The analysis of several countries shows the possible levels of cohesion of the accounting and tax system. Then the advantages and disadvantages of their close connection are discussed. The following part of the thesis describes the problems of calculation of the tax base from the trading income taken from accounting. Great attention is given to the tax deductible expenses and their minimisation (tax optimization). The final section is occupied with the principle of tax payable and deferred tax.
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The impact of the accounting reform in the specific conditions of the municipality of Kamenný Most
Kubešová, Zuzana ; Nováková, Štěpánka (advisor)
This thesis deals with the accounting reform from 2010 with a focus on municipalities. The goal is to describe the changes and compare and evaluate the situation in 2010 to the original state of accounting in 2009. For the completion this task, the thesis uses the data of the specific municipality of Kamenný Most. Much attention is dedicated to the description of the new accounting methods in the accounting of municipalities, including their practical use and their influence on the final statements of the municipality.
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Possibilities of tourism development in area Klatovsko
KUBEŠOVÁ, Zuzana
This thesis is focused on expectations of tourism in the area of Klatovy. This region is an area with a natural potential and cultural wealth. The main aim of this thesis is to analyze tourism and reveal the hidden potential of the tourist area. A sub-aim is the implementation of marketing research focused on the state of tourism in the area. As shown in the analyses, the Klatovy region is frequented mainly because of its ideal conditions for active holidays. On the basis of this result was drawn up tourism product: ?Cycling trips throughout the area of Klatovy?. The main task of this product is extending the time which spend a visitor in the studied area. This also includes a higher consumption of services of tourism and as well revenue for entrepreneurs and local government.
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Work and family life interplay
Kubešová, Zuzana ; Pauknerová, Daniela (advisor) ; Králová, Tereza (referee)
The thesis is focused on work-life harmonisation in the view of state, employers and parents. It is divided from chronological and thematic aspect: past focused on analysis of historical needs for reconciliation of work and family life, present role of the state, employers and employees and future visions of today's university students, prospective parents. Three surveys were realized to support the theses. The first one applies to occupancy of kindergartens. The second one in form of interviews with representatives of prominent companies is aimed at flexible work and company kindergarten. The third research takes interest in university student's views of parental leave and role division inside the family. In the end of the thesis, improvement of conditions for work and family interplay are suggested.
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Equity - legal and accounting aspects
Kubešová, Zuzana ; Janhubová, Jaroslava (advisor)
This thesis deals with the equity and the impact of the accounting standards and legal regulations on its amount and its structure. At first there is mentioned explanation of the equity, this is followed by the brief characteristics of the legal forms of the business organizations and the description of individual components of the equity. The thesis focuses also on the possible ways of reducing and raising authorized capital. The last chapter, which represents the practical part, shows the structure of the equity in the factual joint - stock company.
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Stess in working environment
Kubešová, Zuzana ; Hrčková, Eva (advisor) ; Hubinková, Zuzana (referee)
Práce se zabývá stresem na konkrétní pracovní pozici v oboru účetnictví a asistenčních služeb. V teoretické části práce přibližuje pojmy týkající se stresu obecně. K rozpoznání stresových faktorů dané pozice využívá dotazníku a rozhovorů se zaměstnanci. V závěru přináší doporučení, jak zjistěné stresory eliminovat.
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