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Sperm cell penetration and membrane fusion with oocyte during fertilization in mammals
Klimková, Veronika ; Krylov, Vladimír (advisor) ; Frolíková, Michaela (referee)
Fertilization is a process involving multiple steps, which are in continuity and complement each other. Spermatozoa become competent to fertilize after capacitation, hyperactivation and acrosome reaction. Oocytes are surrounded by a layer of cumulus cells and give a signals for spermatozoa to activation and orientation. This study focuses on the latest knowledges about a roles of cumulus cells, production of chemoattractants and the possibility that cumulus cells induce the acrosome reaction after binding a novel sperm protein NYD-SP8 to the cumulus. It seems that progesterone induce the acrosome reaction and also is the best chemoattractant secreted by cumulus cells. Next I am focus on gamete fusion including the role of surface proteins such as Juno and IZUMO1. Key words: membrane fusion, cumulus cells, acrosome reaction, chemotaxis sperm, oocyte, fertilization
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Investment environment of Bavaria
Klimková, Veronika ; Jiránková, Martina (advisor) ; Famfule, Jan (referee)
Bavaria, one of the wealthiest states in Germany, represents a globally active market, where not only many international companies operate but there is also a strong base of small and medium-sized enterprises in the area of trade, industry and service sector. The local government supports the further economic growth of the state through the implementation of investment policy which annually attracts many investors here. The aim of this work is to evaluate the potential and attractiveness of Bavaria from the perspective of investors as well as to analyse investment flows flowing into the state in comparison with the entire Federal Republic of Germany.
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Lease versus credit
Klímková, Veronika ; Roubíčková, Jaroslava (advisor) ; Cardová, Zdena (referee)
The theme of my diploma thesis is "Lease versus credit." The first part deals with relatively independent terms of the lease and credit of their definition and methods of accounting. It also deals with the tax and legislative changes which in the area of leases and credits in recent years occurred. Main section is devoted to comparing the differences between themselves, leasing and credits. There are advantages and disadvantages of both forms of financing, while the main attention is focused on business deciding between leasing and credit for making investments. Two methods will be introduced: net advantage of leasing and discounted costs of leasing and credit. The use of these methods is demonstrated on a practical example.
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Leasing
Klímková, Veronika ; Cardová, Zdenka (advisor)
The bachelor thesis is in the first part about general leasing characteristics and bailment lease. Then it deals with leasing accounting and everything is illustrated with specific examples. There are the main changes of the leasing which were set in 2008 and 2009. Afterwards it shows disparities between leasing and credit, too. At the end is described the leasing according to IFRS and US GAAP.
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