National Repository of Grey Literature 280 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Killer plants in Prague and its surroundings: A guide to their diversity and hidden dangers
Kováříková, Kateřina ; Slovák, Marek (advisor) ; Novotný, Petr (referee)
The immobility of plants and their inability to escape from danger is compensated by the creation of various defence strategies, which are used mainly by toxic plants. The main goal of the bachelor's thesis is a literature review on the topic of poisonous (toxic) plants, both in the context of defence mechanisms and their importance for human society. The thesis deals with the description of the main groups of toxic plant compounds, summarizes their chemical composition, properties, distribution, and effects on the human body. The second half of the work is focused on the diversity of wild-growing but also of some cultivated toxic plants of our landscape with a specific focus on the flora of Prague and its immediate surroundings. It analyzes plant representatives from two families, important for the production of toxic secondary metabolites, in more detail. Specifically, they are the aubergine (Solanaceae) and buttercup (Ranunculaceae) families. Along with the description of partial representatives, their distribution, ecology, my work also describes the documented poisonings and use of poisonous plants in folk and modern medicine. The impetus for the creation of this work is the low awareness not only of the child population but also of adults, about the dangers, risks, and impact of these toxic...
Enzymatic detoxification of cyanide using cyanide hydratases
Sedova, Anastasia ; Rucká, Lenka ; Glozlová, Michaela ; Novotný, Petr ; Martínková, Ludmila ; Bojarová, Pavla
Cyanide, a strong chelator of metals in vital enzymes and proteins, is very toxic for most living organisms. Wastewaters from the mining, metallurgical and chemical industries contain significant concentrations of free cyanide. Though it can be largely eliminated by physicochemical methods, these processes may in turn lead to the formation of other waste. In addition, no effective methods have been found to neutralize cyanide spills coming from industrial accidents. The use of enzymes to remove cyanide is an attractive alternative, which is environmentally friendly and applicable to high cyanide concentrations. Cyanide hydratases (CynHs) are of considerable interest for the decomposition of hazardous cyanide wastes. Here we investigate the biochemical properties of new CynHs from Stereum hirsutum and Exidia glandulosa, it is of fundamental importance to preserve the enzyme activity at alkaline pH as cyanide waste is stored under these conditions.
New methods of combating VAT evasion
Pelikán, Tomáš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
and keywords New methods of combating VAT evasion The topic of this work is the rating of the current situation regarding value added tax evasions, which rates the situation de lege lata, identifies its shortcomings and proposes de lege ferenda solutions that could prevent or at least reduce such evasions. The theses also shows practical examples and tries to present situations that can actually occur in the environment of taxes. The first chapter is focused at general description and introduction to the topic of value added tax, while it is very briefly explaining its basic design elements. It also outlines the nature of tax evasion. The second chapter focuses on the limits of financial administration, which lie mainly in its limited staffing capabilities. The chapter emphasizes the need for automation and explains its practical benefits, outlining the basic framework of most tools to fight against tax evasion. The third chapter describes specifically the issue of the so-called control report, points out its predominant strengths and presents it as one of the successful tools in the fight against tax evasion. At the same time, however, the shortcomings of the current legislation are rated and de lege ferenda solutions are proposed. The fourth is focused at the issue of the so-called electronic...
Builiding Savings - legal and economic issues
Stříbrná, Nataša ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Builiding Savings - legal and economic issues Supervision enforcement in the area of building savings Abstract The aim of the thesis was to summarize supervisory procedures in building savings with a special focus on the scope of the Ministry of Finance of the Czech Republic. The first part of the thesis defines basic concepts, the relevant basic theoretical issues of supervisory procedures in the field of financial law and the purpose of general terms and conditions are also mentioned. The third and fourth parts of the work are crucial. The third part focuses on the competence of the Ministry of Finance in the field of building savings. Separate chapters are devoted to the approval of the general terms and conditions of building savings banks, the implementation of the agenda related to the payment and return of the state support of building savings, as well as the actual exercise of state supervision of compliance with the state support conditions laid down by the Building Savings Act. Special attention is paid to the information system, the operation and administration of which is essential for the performance of the Ministry of Finance's competence in building savings. The fourth part consists of considerations on selected supervisory issues in the field of building savings. It contains reflection on...
Safety assessment of NHX5500 DMG MORI machining center
Novotný, Petr ; Blecha, Radim (referee) ; Blecha, Petr (advisor)
The diploma thesis deals with legislative purposes for the operation of machinery in the Czech Republic and the European Union. It deals with the analysis of technical standards of machinery, specific machining centers. The analysis of the risky machining center NHX 5500 DMG Mori is based on this. The result of the work is the minimization of ongoing risks and meeting the legal requirements of the state of the operated machining center.
Trust fund in context of tax law
Navrátil, Martin ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Trust fund in context of tax law Abstract Trust fund is a relatively new legal structure in Czech legal system, embodied in the Civil Code with recodification of Civil law in 2014. Trust fund is constituted by appropriation of property from trustor for trustee's administration either for personal purpose or for purpose of general interest. The property does not turn into the property of trustee, beneficiary, nor does it stay the property of trustor. On the contrary it becomes separate and independent property without any owner. Trust fund is lackíng legal personality and is fully under the administration of trustee. The thesis focuses on trust fund under the Civil Code in the light of tax law. The objective of this thesis is to expound on and analyse current private law and tax law legal framework of trust fund, to assess the rate of embodiment of trust fund into Czech legal society and also to assess the success rate of proclaimed tax neutrality with tax regime of legal entities. Beyond above mentioned the thesis also offers the interpretation and solution of both known and by the author's point of view relevant though yet unknown problematic issues. The thesis consists of three parts. The first part of thesis focuses on the history of modern angloamerican trust and its ancestor known as "use," it also...
The Czech National Bank, its legal status and scope of activities
Hudcovic, Timoteus Jan ; Bakeš, Milan (advisor) ; Novotný, Petr (referee)
The Czech National Bank, its legal status and scope of activities Abstract The theme of this thesis is the Czech National Bank, its legal status and scope of activities. The aim of the thesis is to describe and analyse the development of central banking and to evaluate current legal status of the Czech National Bank. Due to the volume of the Czech National Bank's activities, the work is focused only on the supervisory activities of the Czech National Bank and on the examination of the functioning of the unified supervision system. The thesis is divided into five parts. The first part deals with theoretical issues of the emergence of central banking and with the functions of central banks. The following part deals with the development of central banking in the Czech lands from the time of the Austrian Empire until the establishment of the independent Czech Republic. The third part of the thesis describes legal status of the Czech National Bank, its establishment in the Constitution of the Czech Republic, its tasks, objectives and its independence. Furthermore, the thesis describes bank's relationship with other constitutional institutions, its organizational structure, management and regulatory activities. The fourth part of the thesis deals with the supervisory activities of the Czech National Bank. At the...
Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits
Růžička, Josef ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits - Abstract This diploma thesis describes the basic tax context in the case of deposits in the company and withdrawals from the company always in connection with equity. The diploma thesis focuses on domestic legal entities. It does not describe the connection with deposits in foreign companies. The diploma thesis is based on the domestic tax system. This system includes the following resources. Domestic regulations (laws that are affected by the so-called transcription of EU directives), international contracts (contracts of prevention of double taxation), domestic case law, and legitimate expectations outside the aforementioned sources. Legitimate expectations consist mainly of conveys from General Financial Directorate and minutes from the Coordinating Committees. The result of the performed analysis of documents is a summary of the basic tax context. The tax context includes the registration obligation (especially Value-added tax on the plant deposit), the notification obligation for payments abroad and the settlement of withheld tax. The key tax for non-monetary deposits is Value added tax. Non-monetary deposits by type are considered to be a service or goods according to ZDPH. The key...
Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Jandová, Gabriela ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
In my dissertation I examine the taxation of income of companies and their partners. In using the method of comparison, I evaluate the crucial aspects of tax and business law of the Czech Republic and the Kingdom of Belgium (hereinafter referred to as Belgium). My goal is to compare the mutual complexity and comprehensibility of these legal regulations, which could influence the decisions of potential investors, mainly using the method of description and analysis. In my work I find out the degree of competitiveness and the attractiveness of individual forms of business affected by the legal requirements for these companies. In the first part, I analyze the tax system of the Czech Republic. In this chapter, I outline the reasons for the declining trend in the share of direct taxes in the tax mixes of developed countries, and also views on the real effect of tax competition. I consider the resolution of the residency conflict and the issue of double taxation treaties to be a key issue, the clarification of which is important for the correct use of the methods of double taxation measures, when assessing their advantages and disadvantages that I see in the methods used. The next chapter is devoted to the analysis of companies established under Czech law. I compare these companies using their main...
Comparison of the relationship of Czech and Finnish pupils to biology and its teaching
Poneszová, Viktorie ; Rajsiglová, Ina (advisor) ; Novotný, Petr (referee)
This diploma thesis concentrates on comparing the relationship of examined Czech and Finnish pupils to biology and its teaching. The study was written with a focus on the ninth graders (n = 373) of primary schools of Prague and Oulu. The aim of this work was to compare the relationship of Czech and Finnish pupils to biology and its teaching, respectively to find out how Czech and Finnish pupils approach biology, what contributed to pupils' interest in biology and which teaching activities contribute to more enjoyable biology lessons. The research tool was a questionnaire. The data were statistically evaluated and discussed in the context of Czech literature and English literature from Finland. The results show that Finnish pupils have more positive attitude to biology than Czech pupils. The most favourite biology topic of Czech and Finnish pupils is human body. Time spent in nature contributes the most to pupils' interest in biology. Czech pupils would appreciate more excursions in biology lessons. Finnish pupils would like teachers to teach topics that pupils suggested.

National Repository of Grey Literature : 280 records found   1 - 10nextend  jump to record:
See also: similar author names
6 NOVOTNÝ, Patrik
48 NOVOTNÝ, Petr
1 NOVOTNÝ, Přemysl
3 Novotný, P.
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14 Novotný, Pavel
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6 Novotný, Petr,
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