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Taxation of income from employment: Real Impact of Legislative Changes - case study
Marková, Diana ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This paper discusses the development of income tax of employees. The aim of this work is to model the real impact of legislative changes in the Czech Republic on the actual tax burden of employees with different incomes and propose optimal solution of tax calculation. The modelling is based on data containing gross salary, applicable tax allowances and tax reliefs for each employee of concrete production company in 2012. For the other years, the data are modelled from the given set using inflation. For comparison of the actual tax burden I use the effective tax rate, implicit tax rate and net implicit tax rate. The results of the calculations show that the tax deductions and the minimum and maximum base for social and health security contributions have the biggest effect on the tax rate. In the absence of tax deductions, the real tax burden for most employees according to the effective tax rate would have been almost constant over time. In fact, in terms of the effective tax rate the tax burden has declined slightly thanks to an increase in tax deductions. The results also show that the biggest differences in tax burden among employees are due to the (non) application of tax deductions.
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Panels of steroid receptor reporter cell lines for compound profiling and development of selective ligands for estrogen receptor alpha and beta
Sedlák, David ; Bartůněk, Petr (advisor) ; Anzenbacher, Pavel (referee) ; Kasal, Alexander (referee)
of the Ph.D. thesis Steroid hormone receptors represent a major target in the drug discovery. As ligand inducible transcription factors, their activity can be modulated by small lipophilic molecules. The first part of this work describes a preparation of two panels of potent, selective and robust luciferase reporter cell lines on the unified cellular background in U2OS osteosarcoma cell line. This system consists of two panels of stable luciferase reporter cell lines for estrogen receptor α (ERα), estrogen receptor β (ERβ), androgen receptor (AR), glucocorticoid receptor (GR), mineralocorticoid receptor (MR) and progesterone receptor (PR). The first panel of reporter cell lines relies on the expression of the chimeric steroid receptors created by the replacement of the N-terminal part of the steroid receptor molecule by Gal4 DNA binding domain (Gal4 DBD) binding to 9 copies of Gal4 upstream activation sequences (Gal4 UAS) in the promoter of the pGL4 luciferase reporter vector. In the second panel of reporter cell lines the activation of either synthetic promoter containing multiple hormone response elements or viral promoter derived from MMTV LTR is mediated by full- length exogenously expressed steroid receptors. We have extensively validated both panels using 28 well established ligands, carefully...
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Lagomorpha (Mammalia) of the Pliocene and Pleistocene of Europe: a revision of selected taxa
Čermák, Stanislav ; Horáček, Ivan (advisor) ; Sabol, Martin (referee) ; Benda, Petr (referee)
1 Lagomorpha (Mammalia) pliocénu a pleistocénu Evropy: revize vybraných taxonů Stanislav Čermák Předkládaná dizertační (uznaná jako rigorózní) práce se zabývá vybranými taxony fosilních zajícovců (starobylá konzervativní skupina býložravých savců) úseku spodního pliocénu až spodního pleistocénu (ruscin - bihar) Evropy. Technikami podrobné morfometrické analýzy (42 metrických, 14 nemetrických znaků) byl zpracován fosilní materiál (většinou nový nepublikovaný) dentálních a kraniálních pozůstatků rodů Psedobellatona, Ochotonoma, Ochotona a Hypolagus (N = 639) celkem z 38 lokalit území Česka, Slovenska, Maďarska a Ukrajiny reprezentující stratigrafický úsek spodní ruscin až svrchní bihar (MN 14 - Q2). Daná práce podává: (1) Ochotonidae - detailní revizi dosud komplexně nestudovaných taxonů pišťuch "skupiny Ochotona" spodního pliocénu (ruscin) východní a jihovýchodní Evropy (tj. taxonů Ochotona antiqua, Pseudobellatona, a Ochotonoma); v kontextu Česka a Slovenska revizi nálezů rodu Ochotona z pleistocénních (MN 17 - Q1) lokalit daného území, která podstatnou měrou rozšiřuje znalosti o těchto pišťuchách založené dosud na relativně nepočetných nálezech z lokalit Francie, Německa, Polska a Maďarska; (2) Leporidae - komplexní revizi rodu Hypolagus - stěžejního a dominantního rodu čeledi Leporidae pliocénu a...
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Cello Concertos by Josef Antonín Gurecky
Hamouz, Petr ; Maňourová, Lucie (advisor) ; Kapsa, Václav (referee)
The subject of concerts for cello composed by Josef Antonín Gurecký represents much unknown - for instance, circumstances under which the seven cello concerts were created (order, dedication), reasons to file and keep them in the archive of Wiesentheid, or dates of their creation; reasons for Gurecký's trips to Germany, and namely Dresden (where the Sonata for violin and a violin concert with a difficult violin part, probably dedicated to Johann Georg Pisendel, have been retained), and Wisentheid (cello concerts). I concentrate on all these issues in different chapters of my thesis in the extent which is proportional to the material found about Josef Antonín Gurecký. The material, however, do not seem to be numerous at this moment. The main focus (or focuses) of my thesis lies in the work with concert manuscripts, their processing and transcription into the contemporary notation, potential corrections of mistakes in manuscripts, and all issues that may contribute to using of this reprocessed music for the present concert performance.
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Work of architect Jakob Gartner in the territory of Austria-Hungary
Halusková, Tereza ; Biegel, Richard (advisor) ; Prahl, Roman (referee)
(in English): The subject of this thesis is the work of a Jewish architect Jakob Gartner (1860 - 1921) in the fields of sacral and mundane architecture. The paper is limited to structures build on the territory of Austria-Hungary. The beginning of the thesis is dedicated to the emerging emancipation of Jews and their influence on the whole society. Right after is the introduction to the theoretical discussion about the style and form, which were preceding the newly created architecture. After this introduction, the paper is pursuing the person of the architect Jakob Gartner himself. The key part of the thesis presents constructed and only planned synagogues across the countries. In the end the focus dedicated to constructed, mostly Viennese, mundane buildings and constructions like a maternity hospital, villa and a larger number of apartment buildings. The final part of the paper is a complete list of the work of Jakob Gartner, which includes as well the buildings built in the regions of Moravia and Silesia.
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From Brief to Solution - Commercial Communication in Sociological Perspective
Novák, Michal ; Tuček, Milan (advisor) ; Hendl, Jan (referee)
The aim of the diploma thesis is to describe the issue of transfer of information in commercial communication and advertising. Using the essential sociological theories it tries to describe the process of designing meaningful and successful commercial communication and points out all the complications which can appear. The increased emphasis is put on the importance of understanding the participant's (sender, receiver) behavior and motivations - in commercial communication represented by the knowledge of target group and the brand itself. Based on the theoretical approaches to the communication process - mainly Stuart's Hall reception theory, Cacioppo's Elaboration Likelihood model and Petty's Laswell formula - the thesis describes how to design the advertising campaign properly. It is always helpful to analyze the current situation you are in, analyze your customer's interests and when you finally decide which message you want to use in communication, the keystone of the successful transmission is to code it correctly. You also have to take into consideration the definition of target group, market analysis, media-mix etc., as condition of proper encoding/decoding, minimizing external interferences, therefore maximize effectiveness of message transferring - achieve preferable reading. Practical...
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Czechoslovak-Cuban Cinematic Cooperation in the 1960s
Matušková, Magdaléna ; Opatrný, Josef (advisor) ; Štěpánek, Pavel (referee) ; Skřivan, Aleš (referee)
The study analyzes the largely understudied cinematic cooperation between Czechoslovakia and Cuba in the first decade following the Cuban Revolution. It is based mostly on archival documents from the former Central Directorship of Czechoslovak State Film, the ministry of education and culture and the ministry of foreign affairs. Several chapters also draw from oral history, data collected from series of interviews with Cuban technicians and artists who have worked in Cuban cinema since the 1960s as well as Czechoslovak experts who worked at the Cuban Institute of Cinematographic Arts and Industries in the 1960s. The Cuban Institute of Cinematographic Art and Industry (CICAI), founded in March 1959 shortly after the triumph of the Revolution, faced a shortage of human and material resources since its inception. The film industry, which had been mostly in the hands of the Americans before 1959, lost much personnel due to mass emigration. Later on, due to the American blockade and embargo, it also lost its most important provider of films, material and equipment. The majority of CICAI's technician and artists were just starting and were lacking in technical knowledge required to make films. Czechoslovak State Film (CSF) offered extensive help to Cuban cinema, especially in the area of developing the...
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New Electrolytes for Modern Electrochemical Applications
Reiter, Jakub ; Mička, Zdeněk (advisor) ; Opekar, František (referee) ; Vlček, Antonín (referee)
1. Introduction Electrochemical and mechanical properties of polymer gel electrolýes have been intensively investigated since the introduction ofthe 1" generation of solid polyrrner electrolýes by M.Armand [1]. Their electrochemical application includes secondary lithium batteries, supercapacitors, chemical sensors and electrochromic devices. Wide application of the gel polyrner electrolytes is allowed due to the hrgher ionic conductivity compared with solid polyrner electrolýes and due to the higher safety properties in comparison with common liquid electrolytes. Organic methacrylate-based polymers are perspective materials for their low toxicity both of monomer and polymer forrn, when methyl methacrylate (MMA) is widely used in the dental praxis. Poly(methyl methacrylate) PMMA was used in electrochemistry for the frst time by Iijíma [2] and than either pure or in different polymer modifications including varlous copolymers [3, 4]. Aprotic solvents like sulpholane, organic carbonates, N,N- dimethylformamide, and formamide are usually incorporated in the polymer structure to form ternary electrolýe polymer-solvent-salt. PMMA polymer gel electrolytes with embedded particles of nanosized TiO2 [5], carbon [6] or proton-conductive membranes with different organic acids t7l oÍ orthophosphoric acid [8] were...
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Development and applications of affinity carrier for isolation of human carbonyl-reducing enzymes
Andrýs, Rudolf ; Wsól, Vladimír (advisor) ; Šebela, Marek (referee) ; Šatínský, Dalibor (referee)
Charles University in Prague Faculty of Pharmacy in Hradec Králové Department of Biochemical Sciences Candidate: Mgr. Rudolf Andrýs Supervisor: Prof. Ing. Vladimír Wsól, Ph.D Title of dissertation thesis: DEVELOPMENT AND APPLICATION OF AFFINITY CARRIER FOR ISOLATION OF HUMAN CARBONYL-REDUCING ENZYMES For several millennia the human medicine is based on application of small bioactive molecules that are administered in the form of plant extracts or synthetic compounds. However, their use in modern medicine is not possible without a detailed understanding of their biochemical effects and identification of their molecular targets. Chemical proteomics based on the specific recognition between the bioactive molecule and the target molecule is currently the most widely used techniques for identification of molecular targets of small molecules. Compared to conventional biochemical methods (e.g. 2D electrophoresis), chemical proteomics represents particularly sensitive and very selective technique that enable successful identification of biomolecules from complex biological samples that are naturally presented in very small concentrations. Carbonyl- reducing enzymes, which play an important role in physiology due to their involvement in metabolism of various endogenous (e.g. prostaglandins, steroid...
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Substrátem kontrolované fyzikální vlastnosti tenkých vrstev magnetických oxidů pro spintronické aplikace
Maleček, Tomáš ; Veis, Martin (advisor)
As conventional electronics approaches its fundamental limits, new paradigms are re- quired. Integration of new spintronic materials with current silicon technology shows great promise. This thesis demonstrates the possibility of growing textured stress-free La2/3Sr1/3MnO3 (LSMO) thin films on silicon with properties comparable to epitaxi- ally grown layers on SrTiO3 (STO). Growth of LSMO is achieved by a two-dimensional nanosheet (NS) seed layer of Ca2Nb3O10 inducing epitaxial stabilization of LSMO films. Samples of LSMO on NS/Si, prepared by pulsed laser deposition, have been shown to have lower magnetization than samples of LSMO on STO yet also possess a higher Curie temperature by more than 10 K. Spectral dependence of the full permittivity tensor was calculated from optical and magneto-optical measurements. Spectra of the off-diagonal element have been fitted with three diamagnetic transitions located around 1.9, 2.9 and 3.5 eV for samples on NS/Si as well as for samples on STO. Similarities between the samples open the possibility of integration of LSMO into silicon technology using NS. Temperature-dependent optical and magneto-optical properties of a sample of LSMO on STO have been evaluated.
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