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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Use of molecular markers for pedigree reconstruction of wild cherry half-sib progenies
 Jirková, Michaela ; Korecký, Jiří (advisor) ; Sedlák, Petr (referee)
The aim of my master thesis was to reconstruct the pedigree of wild cherry (Prunus avium L.) half sib progeny using microsatellite markers. The cherries (Prunus avium L.) are grown for the purpose of establishing plantations half-sib progeny, to verify the registration of mother and traced his father between the clones represented in the seed orchards, or reveal paternal gamete contamination. Technically there is a transfer of individuals half-sib offspring to full-sib offspring. Literary analysis was performed focusing on the issue of pedigree reconstruction using molecular markers and the theory of the breeding cycle focusing on offspring testing was incorporated. The study was conducted on material from the seed orchard Obrovice, owner VLS s. p. (Parental population) and seedlings grown from these individuals for the purpose of establishing half-sib offspring testing in the forest nursery Lhota. As part of their research were collected samples, all clones of parental populations and 268 individuals from the offspring recording evenly respective parent clones. Subsequently DNA was isolated. Microsatellite analysis was performed on 16 polymorphic loci and realized the pedigree reconstruction using software GeneMarker and software Cervus. Results are recorded at the end and progeny structure was described in detail. Pedigree knowledge will continue to be used in the future in genetic evaluation of individuals based offspring and enables significant acceleration of the whole of the breeding cycle.
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Managerial Decisions in the Changeover from Tax Records to Accounting
 Jirková, Michaela ; Hajdíková, Taťána (advisor) ; Pevná, Jana (referee)
The aim is to compare the accounting system and the tax burden on commercial business forms and business individuals. Through interviews with the entrepreneur of the company is analyzed and selected the appropriate form of legal person entrepreneurs. And it is also compared to business individuals . This work deals with income taxes for individuals and legal entities , the benefits and risks of the business as a corporation versus trade business . All calculations are based on real data entrepreneurs who are consider a commercial company . This work help to entrepreneurs obtain similar information about the possibility of transformations and differences between these types of businesses .
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2 Jirková, Markéta
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