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Taxes' optimalization of selected business subject in service' industry
SVOBODOVÁ, Zdeňka
The topic of my Diploma Theses is Taxes´ optimalization of selected business subject in services´ section. The objektive of this Diploma Theses is a evaluation of taxes and a choice of right taxes´ optimalization in selected business subject. In my Thesis, you can find survey of influence of income tax, general health Insurance and social securing on the company. You can find a legal possibilities of reduction of compulsory payments to state budget. The beginnig of my theses is intented on general and methodical questions of taxes´ optimalization and it´s infuence and profit in a company. You can find here also concrete procedures of taxes´ optimalization, the topic of my work takes about taxes in specific conditions of choosen company.
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Nursery school's climate evaluation from the perspective of school canteen's staff
Svobodová, Zdeňka ; Trunda, Jiří (advisor) ; Kitzberger, Jindřich (referee)
This Bachelor's thesis aims to explore how school canteen staff evaluate the environment in kindergartens in the Central Bohemian region, whether and to what extent the perception of the environment is affected by the number of employees in school canteens. It also monitors employee satisfaction with selected internal factors of the environment, compares whether the negative effects on employee satisfaction vary depending on the number of employees of school canteens and examines the issue to what extent employee satisfaction is affected by the communication between school management and staff. The thesis is divided into two parts. The former, theoretical part, defines terms such as school environment, school canteen staff, labor relations and job satisfactions; it also deals with communication, conflicts, and staff evaluation. The latter, research part, compares the results of a questionnaire survey among kindergartens with 1 - 2 employees, 3 - 4 employees, and 5 and more school canteen employees.
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Nursery school's climate evaluation from the perspective of school canteen's staff
Svobodová, Zdeňka ; Trunda, Jiří (advisor) ; Kitzberger, Jindřich (referee)
This Bachelor's thesis aims to explore how school canteen staff evaluate the environment in kindergartens in the Central Bohemian region, whether and to what extent the perception of the environment is affected by the number of employees in school canteens. It also monitors employee satisfaction with selected internal factors of the environment, compares whether the negative effects on employee satisfaction vary depending on the number of employees of school canteens and examines the issue to what extent employee satisfaction is affected by the communication between school management and staff. The thesis is divided into two parts. The former, theoretical part, defines terms such as school environment, school canteen staff, labor relations and job satisfactions; it also deals with communication, conflicts, and staff evaluation. The latter, research part, compares the results of a questionnaire survey among kindergartens with 1 - 2 employees, 3 - 4 employees, and 5 and more school canteen employees.
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Functional diversity of staphylinid beetles (Coleoptera: Staphylinidae) in maize fields: testing the possible effect of genetically modified, insect resistant maize
SVOBODOVÁ, Zdeňka
Staphylinid beetles are recommended bioindicators for the pre-market environmental risk assessment of genetically modified (GM) insect protected maize expressing the Cry3Bb1 toxin. Bionomics, food specialization, temperature requirements and size group were assigned for 25 most common staphylinid species. These traits determine the occurrence of staphylinid beetles in the field, the food sources they could utilize and thus also their likely contact with the Cry3Bb1 toxin. The opportunity for exposure to Cry toxin from plant residues ploughed into the soil was shown by the presence of saprophagous dipteran larvae that are common prey of predatory staphylinid species and hosts of the parasitoid species. Statistical analysis of activity abundance, Rao indices and multivariate analysis of distribution of particular categories of functional traits in the field showed negligible effects of the experimental treatments, including the GM maize, upon the staphylinid community.
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Vliv GM kukuřice na entomofaunu
SVOBODOVÁ, Zdeňka
Presented thesis examines possible environmental impact of the genetically modified (GM) maize expressing insecticidal Cry proteins. The impact was assessed from differences in the communities of the ground and above-ground arthropods in plots sown with the standard and the GM maize, respectively. The results revealed that neither the abundance nor the species richness of arthropods was affected. Laboratory experiments were used to study effect of maize expressing several types of Cry proteins on the arthropod predators. Despite the proven exposure of the predators to Cry proteins in the food, no Cry proteins accumulation and deleterious effects on predators were observed. The results confirm the importance of predators in insect resistance management using the GM maize seed blends method.
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Optimalization of the ELISA method for determination the content of Cry 3Bb1 toxin in the different parts of maize plant by commercial kit
Habuštová, Oxana ; Sehnal, František ; Svobodová, Zdeňka ; Hussein, Hany
This publication provides information on Enzyme Linked Immunosorbent Assay (ELISA) that is widely used in biological research, medicine, and industry for quantification of diverse antigene compounds. The major purpose of this book guide is a detail description of the ELISA usage for the monitoring of Cry toxins in the plant tissues of genetically modified crops. The Cry toxins are products of Bacillus thuringiensis genes used in plant transformations to make them resistant against specific insect pests. In our work we use ELISA to compare Cry content in different parts of the genetically modified maize during the growing season. We hope that this guide will simplify usage of ELISA not only for the measurements of Cry toxins but also for the analysis of other compounds present in plants naturally and as a result of transgenosis.
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Impact of genetically modified maize expressing Cry3Bb1 toxin on the non-target organisms.
SVOBODOVÁ, Zdeňka
Presented study compares impacts of the GM maize MON 88017 and the non-transgenic maize on the non-target invertebrates. The Diabrotica-resistant and herbicide-tolerant GM maize may become important for most of Europe as the spred of Diabrotica virgifera virgifera LeConte continues but its implementation has been hindered by fears of undesirable environmental effects. I confirmed that MON88017 expresses the insecticidal Cry3Bb1 toxin but I found no evidence of any negative impact on the monitored species. Both the composition and the species abundances of invertebrate communities were similar to those in the stands of the conventional non-transgenic maize varieties.
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The development of \kur{Spodoptera littoralis} (Boisduval) on the geneticaly modified potatoe expressing bacterial toxin Cry3Aa
SVOBODOVÁ, Zdeňka
Spodoptera littoralis (Boisd.) larvae were fed potato leaves of the variety Newleaf Superior (NLS) that expresses Bacillus thuringiensis toxin Cry3Aa and is therefore resistant to the Colorado potato beetle, Leptinotarsa decemlineata (Say). The leaf content of Cry3Aa was determined by ELISA. Control larvae received leaves of the nearly isogenic but nontransgenic potato variety Superior. The developmental rate, mortality, weight of prepupa or pupa, female fecundity, and the egg hatchability of S. littoralis were independent of the potato type. The results suggest that Cry 3Aa toxin in the potatoe leaves has no negative effect on the development of caterpillars that consume them.
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