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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Forensic investigation and economic crime
Švajnochová, Gabriela ; Müllerová, Libuše (advisor) ; Hótová, Renáta (referee)
Topic of this master thesis is forensic investigation and forms of economic crime which can be detected during the investigation. First chapter focuses on forensic investigation and its comparison with statutory audit. In the second chapter is performed analysis of forms of economic crime in the Czech Republic, Southern and Eastern Europe and globally. Knowledge from the previous chapters is applied to the real forensic investigation performed in the Czech Republic, forensic investigation of project OpenCard.
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Motivation and evaluation of empolyees
Sinkulová, Anna ; Legnerová, Kateřina (advisor) ; Šmíd, David (referee)
My bachelor thesis is focused on motivation and assessment of employees in the company. The aim of this thesis is to investigate the influence of team building and benefits on employees' motivation. Literature based theoretical part of my thesis describes and investigates the real meaning and purpose of motivation and basic motivational concepts. Furthermore, I outlined the basics behind employee benefits, team building and also stated the current given trends in these areas. The practical part is focused on benefit and workplace research and their impact on the general motivation to work and the relations between the employees of the Czechoslovak Commercial Bank (ČSOB). In order to collect the best results, I used the method of questionnaires. Respondents were asked to answer questions considering their satisfaction with the system of employee benefits and the importance of teamwork. Based on the survey results I propose certain changes that should lead to motivation improvement and better job performance.
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The role of acetylation in the RNA recognition motif of SRSF5 protein
Icha, Jaroslav ; Staněk, David (advisor) ; Šenigl, Filip (referee)
Acetylation is emerging as an important posttranslational modification, which is found in thousands of proteins in eukaryotes, as well as prokaryotes. Global proteomic studies implicated acetylation in regulation of various processes like metabolism, gene expression, cell cycle or aging to name a few. In this work I set out to investigate the role of acetylation of a splicing regulatory protein SRSF5 by creating mutations in its acetylation site. I tested the hypothesis that acetylation influences SRSF5 interaction with RNA. I expressed acetylation-mimicking (Q) or non-acetylable (R) mutant of SRSF5 in HeLa cells and measured their interaction with RNA by RNA immunoprecipitation or in vitro by fluorescence anisotropy. Both approaches agreed that mutants interact with RNA less than the wild type protein and Q mutant bound RNA weaker than R mutant. I did not detect further difference in localization or dynamics among the proteins in vivo, which suggests that difference caused by weakened interaction of mutants with RNA was outweighed by other factors influencing SRSF5 behaviour, probably protein-protein interactions. I also found out that mutant SRSF5 proteins do not have a dominant effect on splicing of fibronectin alternative EDB exon. The data obtained give an indirect evidence for the hypothesis that...
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HYDROGENATION PROPERTIES OF BALL-MILLED Mg-Ti-C-Zr COMPOSITE
Král, Lubomír ; Čermák, Jiří ; Roupcová, Pavla
The hydrogen storage properties of ball-milled Mg-Ti-Zr-C composite (1.8 wt.% Ti, 1.9 wt.% Zr and 0.2 wt.% C) were investigated. It has been previously shown, that the addition of Ti, Zr and C improved its storage properties. This beneficial effect of additives upon hydrogen storage properties can be explained by catalysis by the particles rich in Ti or Zr located on the surface of Mg grains. They provide effective pathways for the hydrogen diffusion into the MgH2. The morphological and microstructural characteristics were investigated by scanning electron microscopy and by X-ray diffraction. The hydrogen sorption was measured by Sieverts method using Setaram PCT-Pro device. In this paper, sorption behaviour of the composite after ball-milling and after aging on the air was compared. The ball-milled composite adsorbed 3.5 wt.% H2 within 10 min at 623 K. However, hydrogen storage capacity of the composite aged on the air for 7 months remarkably decreased: The aged composite adsorbed within 10 min only 2 wt.% H2 at 623 K and the sorption capacity decreased from 4.7 wt.% H2 to 2.1 wt.% H2.
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Cooperation of a stoma nurse with multidisciplinary team
VOTRUBOVÁ, Veronika
A stoma is an opening of a hollow organ on the surface of the body. The care for a stoma aims at returning a patient to ordinary life and it is exactly in this process that a stoma nurse should help the patient. The stoma nurse guides the patient through the pre-operative preparation, the post-operative preparation and also through the outpatient preparation in which the patient visits the stoma nurse in a stoma clinic. Cooperation of the stoma nurse with other members of the multidisciplinary team is important because it makes it possible for the stoma nurse to meet all the needs of the patient. The theoretical part deals with the anatomy and physiology, definitions stoma stoma and also the history of its development in nursing. The next chapter deals with the indications, types of stoma and possible complications. The chapters on preoperative and postoperative care, nutritional advice and clubs for stoma patients. Other chapters are devoted to stoma nurses. The primary intention of the thesis is to meet one objective which is to find out how a stoma nurse cooperates within the framework of a multidisciplinary team in various departments of a healthcare facility. The following hypothesis was set for this objective: "The integration of a stoma nurse in a multidisciplinary team is different in every department." The research question was: "How is a stoma nurse integrated in a multidisciplinary team?" The research was carried out by means of a quantitatively qualitative investigation. A method of questioning using the technique of questionnaires was used for collecting data in the quantitative research of the bachelor's thesis. The questionnaires were addressed to nurses in the internal medicine and surgical wards. The collected data were evaluated by means of processed graphs. The qualitative research was carried out with stoma nurses in the surgical ward by means of interviews. The quantitative survey implies that the shift nurses in a surgical ward cooperate much better with the stoma nurse than nurses in an internal medicine ward. In the surgical ward the cooperation is better in terms of communication with shift nurses because they exchange information about patients with stomas, the occurrence of complications and the nursing procedure. On the other hand, in the internal medicine ward this communication in many cases does not work. In most cases the nurses at the internal medicine ward do not feel a need to communicate and discuss the care for a patient with the stoma nurse. The stated objective was achieved using the research question and the confirmation of the hypothesis. From a qualitative investigation implies that stoma nurses are integrated in the education of patients before and after operations. The pre-operative preparation includes also the drawing of a suitable place for a stoma on the body of a future stoma patient. In most cases they discuss a suitable procedure of caring for a stoma patient with shift nurses and inform each other about the occurrence of complications. If they are interested, the stoma nurse informs the nurses of new appliances and findings from seminars. She has got also her own specific documentation where she writes down details about patients. Two stoma nurses also point to the option of cooperating with a nutritional therapist as a part of the nutritional consultation of a patient with a stoma. When cooperating with a physical therapist the stoma nurse informs him of the patient's overall condition and the physical therapist provides total rehabilitation. The results of the findings established by this bachelor's thesis will be provided to the management of hospitals where this research took place.
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NUMERICAL ESTIMATION OF MICRO-CRACK PATHS IN POLYMER PARTICULATE COMPOSITE
Majer, Z. ; Náhlík, Luboš
Determination of composite mechanical behavior is one of important part during the composite tailoring. The aim of the present work was to estimate a micro-crack behavior in a polymer particulate composite. The composite was investigated by means of the finite element method -using ANSYS software. A two-dimensional three-phase finite element model was developed to analyze the crack growth behavior. The assumptions of the linear elastic fracture mechanics were considered and the Maximum Tangential Stress (MTS) criterion was used to predict the direction of the crack propagation. The effect of the elastic modulus of the interphase on the micro-crack propagation was investigated. The properties of matrix and particles were taken from experiment. It was shown that the interphase properties influence the stress intensity factor KI as well as the micro-crack paths. The results of this paper can contribute to a better understanding of the micro-crack propagation in particulate composites with respect to the interphase.
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