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Taxation of Corporate Income in the Czech Republic and EU Member States
HUSÁKOVÁ, Markéta
The study is concerned with similarities in corporate taxation in the Czech Republic and other Member States of the European Union. The theoretical part focuses on the harmonisation of corporate tax in the EU and on the common consolidated corporate tax base. It also explains the Action Plan on base erosion and profit shifting, direct tax directives and discusses the role of the Court of Justice of the European Union. In the practical part, a cluster analysis is used, which divides states into clusters according to the selected indicators and is processed for the years 2004 and 2019. Indicators are the share of corporate tax as percentage GDP, total taxation and annual corporate tax income per capita. Subsequently, the results are evaluated and data on corporate tax rates and the standard of living of the population are added to complement it.
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Role of toll-like receptors and stress hormone prolactin in defects of immune system
Sluková, Veronika ; Daňková, Pavlína (advisor) ; Hušáková, Markéta (referee)
Introduction: Diabetes mellitus is a polygene disease and on its manifestation have influence also enviromental factors. We have studied the role of extrapituitary prolactin (PRL) and toll-like receptors (TLR) 2 and 4 in the etiopathogenesis of autoimmune diabetes. PRL is mainly produced by hypophysis, but in small concentrations also in the periphery, where it participates in the immune reactions. Therefore, we investigated the influence of the levels of monocytic PRL mRNA on the development of diabetes, and also the influence of G allele of the -1149 G/T polymorphism in the extrapituitary promotor, which has already been associated with other autoimmune diseases. TLRs are receptors of the immune cells that recognize patogenes entering into the body. They play an important role in the iniciation of the immune response. We aimed to find out their function in the pathogenesis of the autoimmune diabetes by the detection of their mRNA levels and protein levels expressed on the cell surface of the monocytes. Material and methods: In this study we included 30 T1D and 21 LADA patients. Three control groups consisted of 23 T2D patients, 23 patients with a nondiabetic disease (neDM) and 60 healthy blood donors (TO). Blood samples have been taken from the individuals. From these blood samples we isolated...
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Epigenetické regulace u autoimunitních onemocnění se zaměřením na revmatoidní artritidu
Horková, Veronika ; Daňková, Pavlína (advisor) ; Hušáková, Markéta (referee)
Exact cause of rheumatoid arthritis, as well as other autoimmune diseases has not been identified yet. In last twenty years, epigenetics showed a new face of immune system. DNA methylation, modification of histones - proteins around which DNA is wrapped, or interference of small RNA sequences - microRNAs, these all are heritable changes outside the DNA sequence that provide another component involved in autoimmunity. Presented epigenetic mechanisms alter gene expression and thus facilitate production of pro- inflammatory factors leading to autoimmune reactions. Moreover, genes regulating apoptosis are also frequently targeted by epigenetic modifications. Not only these mechanisms provide another level of immune defense, they also explain higher female susceptibility to autoimmune diseases and the influence of environment on pathogenesis of these diseases.
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Population differences in the distribution of HLA-B27 allele in ankylosing spondylitis
Lennerová, Tereza ; Hušáková, Markéta (advisor) ; Novota, Peter (referee)
Ankylosing spondylitis (AS) is a chronic inflammatory disease affecting mainly the spine and the sacroiliac joints. This disorder has a genetic background and is strongly associated with HLA-B27 gene which occurs in about 90 % of patients. The prevalence of ankylosing spondylitis usually correlates with the frequency of HLA-B27. The strength of association HLA-B27 with AS varies between different populations and is also distinct for individual alleles of HLA-B27 gene. Some alleles can increase a risk of ankylosing spondylitis while others may have a protective effect. This work deals with the population differences in the occurrence of HLA-B27 alleles and their relation to development of ankylosing spondylitis. Key words: ankylosing spondylitis, HLA-B27, allele, subtype, population differences
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Analysis of the Economic Result and its Settlement in a Business Corporation
HUSÁKOVÁ, Markéta
The aim of the thesis is to find out the economic results in Lesní společnost Ledeč nad Sázavou, a.s., cost-benefit analysis and proposal of measures for cost savings. The theoretical part of the work is based on professional literature and legislation, which relate to costs, revenues, profit, income tax and financial analysis. The practical part analyses costs, revenues and economic results in the company in 2014-2018. A vertical cost-benefit analysis was used to evaluate the results. Profit before tax was determined, its transformation was shown with the help of the tax base and the current tax and the deferred tax were calculated. Finally, after-tax profit was obtained, and the profit or loss settlement process was explained.
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Effect of selected inflammatory agents on the osteoclastogenesis
Škubica, Patrik ; Daňková, Pavlína (advisor) ; Hušáková, Markéta (referee)
Introduction: Bone is a highly active tissue throughout life and is a subject to constant remodelling. Main cells responsible for continuous resorption and de novo synthesis of bone matrix are osteoclast, osteoblasts and osteocytes. Osteoclasts are the only known type of cells able to resorb bone. These cells are formed by fusion of precursor cells in bone marrow or peripheral blood in a process called osteoclastogenesis. Formation of osteoclasts may be of importance concerning chronic inflammatory diseases that are linked with higher risk of developing osteoporosis during lifespan. Celiac disease is one of those diseases, which is characterized by destruction of intestinal mucosa after ingestion of gluten by susceptible individuals followed by induction of chronic inflammation. In this work, we focused on the potential role of osteoclastogenesis in the development of osteoporosis in patients with celiac disease and we studied roles of selected inflammatory agents (TNF-α, IL-6, IFN-γ a cfDNA) with supposed or hypothesised effects on osteoclastogenesis. Material & Methods: We obtained plasma and serum samples from newly diagnosed patients with celiac disease, patients on gluten free diet and healthy controls and analysed concentrations of cfDNA and inflammatory cytokines TNF-α, IL-6 and IFN-γ in...
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Epigenetic regulation of HLA genes asociated with celiac disease
Hudec, Michael ; Černá, Marie (advisor) ; Hušáková, Markéta (referee)
Introduction: HLA class II system presents one of the most important mechanism in immune system, which is able to recognise pathogens and damaged cells. Some HLA class II alleles are associated with autoimmune diseases, for example celiac disease, which is typical by chronic inflammation of small intestine and other following symptoms. The risk HLA class II variants are DQ2 and DQ8. Epigenetic mechanisms that regulates gene expression, especially methylation of cytosine in promoter region of DQ2 and/or DQ8 alleles, could have influence on development of T lymphocytes in the thymus, where T-lymphocytes develop and pass a few stages in, and only the survival clones can be part of function immune system. Aim: The aim of this study is to compare methylation level of promoter regions of HLA DQ2 and DQ8 alleles between celiac patients and healthy controls. Another goal is to compare expression level of DQ2 and DQ8 variants between these two groups. Methods: DNA and RNA were isolated from full blood of two sets of donors. DNA was converted by bisulphite conversion and then amplified by Nested PCR. The PCR product was cloned to bacteria. Than positive colonies were selected. Subsequent methylation analysis was performed. RNA was converted to cDNA by Reverse transcription. Relative expression was analyzed...
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Epigenetické regulace u autoimunitních onemocnění se zaměřením na revmatoidní artritidu
Horková, Veronika ; Daňková, Pavlína (advisor) ; Hušáková, Markéta (referee)
Exact cause of rheumatoid arthritis, as well as other autoimmune diseases has not been identified yet. In last twenty years, epigenetics showed a new face of immune system. DNA methylation, modification of histones - proteins around which DNA is wrapped, or interference of small RNA sequences - microRNAs, these all are heritable changes outside the DNA sequence that provide another component involved in autoimmunity. Presented epigenetic mechanisms alter gene expression and thus facilitate production of pro- inflammatory factors leading to autoimmune reactions. Moreover, genes regulating apoptosis are also frequently targeted by epigenetic modifications. Not only these mechanisms provide another level of immune defense, they also explain higher female susceptibility to autoimmune diseases and the influence of environment on pathogenesis of these diseases.
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Population differences in the distribution of HLA-B27 allele in ankylosing spondylitis
Lennerová, Tereza ; Hušáková, Markéta (advisor) ; Novota, Peter (referee)
Ankylosing spondylitis (AS) is a chronic inflammatory disease affecting mainly the spine and the sacroiliac joints. This disorder has a genetic background and is strongly associated with HLA-B27 gene which occurs in about 90 % of patients. The prevalence of ankylosing spondylitis usually correlates with the frequency of HLA-B27. The strength of association HLA-B27 with AS varies between different populations and is also distinct for individual alleles of HLA-B27 gene. Some alleles can increase a risk of ankylosing spondylitis while others may have a protective effect. This work deals with the population differences in the occurrence of HLA-B27 alleles and their relation to development of ankylosing spondylitis. Key words: ankylosing spondylitis, HLA-B27, allele, subtype, population differences
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Role of toll-like receptors and stress hormone prolactin in defects of immune system
Sluková, Veronika ; Daňková, Pavlína (advisor) ; Hušáková, Markéta (referee)
Introduction: Diabetes mellitus is a polygene disease and on its manifestation have influence also enviromental factors. We have studied the role of extrapituitary prolactin (PRL) and toll-like receptors (TLR) 2 and 4 in the etiopathogenesis of autoimmune diabetes. PRL is mainly produced by hypophysis, but in small concentrations also in the periphery, where it participates in the immune reactions. Therefore, we investigated the influence of the levels of monocytic PRL mRNA on the development of diabetes, and also the influence of G allele of the -1149 G/T polymorphism in the extrapituitary promotor, which has already been associated with other autoimmune diseases. TLRs are receptors of the immune cells that recognize patogenes entering into the body. They play an important role in the iniciation of the immune response. We aimed to find out their function in the pathogenesis of the autoimmune diabetes by the detection of their mRNA levels and protein levels expressed on the cell surface of the monocytes. Material and methods: In this study we included 30 T1D and 21 LADA patients. Three control groups consisted of 23 T2D patients, 23 patients with a nondiabetic disease (neDM) and 60 healthy blood donors (TO). Blood samples have been taken from the individuals. From these blood samples we isolated...
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