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Resolving of insolvency of business corporations trough bankruptcy
Marková, Martina ; Civínová, Denisa (advisor) ; Klára, Klára (referee)
The presented thesis tries to introduce the reader to the course of the insolvency proceedings, especially in bankruptcy proceedings. The theoretical part mainly discussed about the meaning and history of this institute, further aspects necessary for the commencement of insolvency proceedings and then there is described in more concise form the additional course up to the decision on the debtors bankruptcy. Subsequently, the author deals with the consequent procedure in cases where the debtors bankruptcy is solved by bankruptcy. Describes the course, focusing primarily on the sale of the debtors property and its subsequent allocation among the creditors until its conclusion, which is the submission of the final report by the insolvency administrator of the court, its subsequent approval and distribution schedule. In the practical part of the thesis the theoretical knowledge mentioned above is applied to the selected insolvency case of business corporation. In this part there are also pointed some potential problems and complexities that arose in this case. There is also described and analyzed the entire insolvency proceedings from filing an insolvency petition to the preparation of the final report by the insolvency administrator, that is the stage where the proceedings took place on the date of submission of this work. Furthermore, the author discusses the development and the number of insolvency proceedings in our country since 2008 when the new legislation of this institute came into force. On the same principle, the author also deals with the analysis of the most common types of obligations of business corporations.
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Creation of methodical process of inventory of property and commitments in a selected non-profit organization
Lorencová, Dana ; Štáfek, Pavel (advisor) ; Pavlína, Pavlína (referee)
The diploma thesis follows up a process of inventary in a chosen accountant unit, its found insufficiencies and its consecutive solution. The process of inventary belongs to activities that lead to completion of a closing financial statement of an organization and that is why all the actions and processes must be done with carefulness and accuracy according to law number 563/1991 of law collection about accountancy, which states, according to law of the European union, extent and way of managing the accountancy and all requirements for its conclusivness and conditions for handing it over to a state.
The theoretical part of the thesis is related to defining basic terms of inventory process. The valid law regulations, which are dealing with those issues, are stated there. Individual phases of the whole process, important intern regulations and documents, which are obligatory for every single accountant unit, are also stated in the theoretical part of the thesis. A continuity of the inventory of property and commitments in financial statements and statements is being described there.
The practical part of the thesis involves the process of inventory in a chosen non-profitable accountant unit of the district court in Jičín. In the individual phases of the inventory, when the physical and documentary stock-takings are being done, are found insufficiencies and proposals of their solutions. A complete process of inventory belongs to activities of the chosen accountant unit, on which state´s controlling institutions are focusing in recent years, because the activities involve economy of the state´s essets. A methodic instruction for the processing of inventory of property and commitments for an accountant unit is worked out in the last chapter of the practical part.
By the compilization of the diploma thesis a complete view on an inventory as a whole was given, which is a starting point for completion of a financial statement. While working out the thesis, rocess or system insufficiencies were analysed. These insufficiencies might cause that the accountant unit will not fullfill the § 6 paragraph 3 of law of accountancy, from which the compulsatory duty of inventory of property and commitments according to provision § 29 and § 30 of law of accountancy flows. The audit office can, on the basis of those insufficiences, proclaim that the inventory of property and commitments was not done correctly and can apply a sanction on the accountant unit. After the inventory process the accountant unit is compulsory to make an inventory report that is a substantial document together with financial statements, balance-sheet, profit and loss sheet and attachments to the authorization of the financial statements.
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The economic consequences of organized crime
Vosyka, Jaroslav ; Polišenský, Miroslav (advisor) ; Gabriela, Gabriela (referee)
This diploma thesis deals with organized crime and its economic consequences, where the theoretical part is first tangentially history of organized crime, discusses the definition of basic concepts, definitions of organized crime with links to economic organized crime group structures and their typical criminal activity, crime. In conclusion, the theoretical part is dedicated to the fight against organized crime, its resources and authorities.
In the empirical part of the dissertation deals with the analysis of official documents and statistical reports, using qualitative research study of primary data, method of studying documents. In the first part for a better understanding of the issue will analyze selected cases - casuistry. Following the case studies of work followed by an analysis of statistical reports focusing on damages, proceeds of crime and the possible provision of such proceeds according to law.
The overall concept of the work refers to the typical attributes, methods of committing crimes, modus operandi, the consequences of organized crime, with a possible proposal to tackle the issue.
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Supervision in banking industry
Šmída, David ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Supervision in banking industry The purpose of my thesis is to analyse a role and competences of the new architecture of european financial supervision in the context of achieving effective banking supervision. The thesis is composed of five parts - introduction, three main chapters and conclusion . Chapter one deals with banking as a type of business and its importance for society. Then it defines the term bank from economic and legal view, and finally it describes the position of banking in EU and the present trends in banking business. Chapter two deals with banking supervision in general view. It is divided into two parts. Part one defines terms regulation and supervision and the difference between. Then part one deals with specification of basic reasons of banking supervision, basic areas of supervision and the main goals of supervision. Part two is defining the criteria of effective banking supervision in the context of basic goals of supervision as defined in part one of chapter two. Chapter in its beginning describes relevant parts of Larosiere report. Rest of the chapter analyses European system of financial supervision in the context of effective banking criteria and is divided into four main parts. Part one analyses parts of European system of financial supervision and relations between...
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Dog Lyme Disease
Grittnerová, Erika ; Kubík, Štěpán (advisor) ; Vynikalová, Lucie (referee)
Lyme borreliosis is a multi-organ disease caused by spirochetes of the Borrelia burgdorferi sensu lato group. These bacterias are transmitted by ticks of genus Ixodes, in the Czech Republic by Ixodes ricinus. The main reservoirs including the ticks are rodents, insectivores and deers. Lyme disease is the most diagnosed infection transmitted by ticks in the temperate zone of the northern hemisphere. It is supposed that due to climate change in recent years it will appear more often. In the Czech Republic it is reported 3500 to 4000 cases per year in recent years. The greatest risk of infection is in deciduous and mixed forests, dense and tall vegetation and at locations along watercourses. Borrelia gets into the host body with a saliva of the tick and spreads through blood or lymph to target organs such as the nervous system, joints, myocardium, skeletal muscles, eyes and skin. In dogs the lyme disease manifests usually asymptomatically or by non-specific symptoms that can simulate a variety of other diseases. The most common clinical signs are lameness, fever, joint and muscle pains, lethargy, loss of appetite and swollen lymph nodes. Diagnosis of the lyme borreliosis is relatively complicated and it is based on an assessment of clinical signs, epidemiological history and laboratory tests. For detection of borrelia in the organism it is used direct or indirect methods. The most commonly used direct method is a polymerase chain reaction (PCR) that examines the presence of borrelia DNA in a sample. Indirect methods examine the presence of specific antibodies in a blood serum. Combination of ELISA test and Western blot seems to be the most reliable of them. Treatment consist in antibiotic therapy for several weeks. The basis of prevention is early removal of tick and measures to prevent its bite. These measures consist in using various acaricidal preparations. Currently for dogs it is available vaccine that however is not included in the basic vaccination schema.
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Development of traffic offenses
Matoušek, Tomáš ; Hřebík, František (advisor) ; Šrédl, Karel (referee)
Driving offences are an actual topic, because there are more and more vehicles on the roads of all the time higher power and all the time more "perfect", while personality of the driver remains the same and the consequences of these driving offences are all the time more fatal. However it is strange that adhering to the traffic rules from the side of drivers is very limited and the whole society subconsciously sees resolution of these offences so that the driver obtains a fine on the spot or the offence is reported to the respective administrative body for further hearing. The reality though is much more complicated, as resolving of traffic offences is dealt with in the Act on offences, Traffic act as well as in the Administrative procedure code. Further facts have to be for instance deducted from the Criminal code. The legislators make every effort to adapt traffic regulations not only to the currently growing occurrence of road rage, but also to set more accented rules, which would be not only respected, but also adhered to, by drivers. Probably the greatest progress in the area of driving offences brought the introduction of so called point system, which has not only repressive but also informative and preventive effect. The essence of this system lies in the fact that the most serious offences and criminal offences are rated by points and when committing these the points add up in the register of the driver up to an exactly defined level, beyond which the driving licence is taken away from the driver. Further breakthrough represents the amendment of the Act No. 361/2000Sb., which, among others, incorporates into its content a part of administrative transgressions such as § 125c - offences, which means that the Misdemeanours act should contain only the general part on offences and a procedure provision regarding offence proceedings.
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The role of selected cell populations and molekules in inflammatory reaction and rejection of skin allograft
Pavlíková, Michaela ; Krulová, Magdaléna (advisor) ; Čečrdlová, Eva (referee)
Mesenchymal stem cells (MSC) represent a heterogenous population of multipotent stem cells that can be isolated from various tissues of adult organism. Due to their immunomodulatory, antiapoptotic, cytoprotective and differentiation capabilities, MSC hold a great promise for treatment of many inflammatory diseases and for use in regenerative medicine. We aimed to analyze the therapeutic effect of MSC in a model of skin transplantation. In our research, nanofiber scaffolds were used for application of MSC. Allogeneic skin grafts were transplanted from C57BL/6 mice to BALB/c mice and they were subsequently covered with nanofiber scaffolds prepared from poly-L-lactic acid (PLA) by the original needleless electrospun Nanospider technology. Some animals remained untreated, others were treated by specific therapies that combined usage of nanofiber scaffolds with cultivated MSC and nanofiber scaffolds with or without incorporated cyclosporin A (CsA). We used various methods, including FACS analysis, ELISA, PCR, immunohistochemistry and Griess reaction to determine effect of MSC on immune response. It has been reported that MSC home preferentially to sites of inflammation within damaged tissues and can be localised also in lymphatic organs. Six days after transplantation and local MSC application we...
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Plant-derived products as effective inhibitors of diarrhea causing microorganisms
Šmíd, František ; Kokoška, Ladislav (advisor)
Since certain species are used in form of dietary supplements in developed world as antidiarrheal agents and because of presence of reports describing antidiarrheal properties of
medicinal plants used in traditional African medicine, we can expect, that systematic microbiological and phytochemical research of plant derived products (extracts, essential oils and their constituents) can lead to the discovery of effective antidiarrheal low-cost agents applicable for elimination of diarrhea in certain African regains.
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Mophological and molecular diversity of a tropical tree species Guazuma crinita in the Peruvian Amazon
Tuisima Coral, Lady Laura ; Lojka, Bohdan (advisor) ; Helena, Helena (referee)
Fast growing tree species Guazuma crinita (Malvaceae) was selected as a priority species for domestication in the Peruvian Amazon due its important contribution to the livelihood of local farmers. Its domestication process is still in an early age as for many tropical tree species little is known about its genetic variability and we dont know anything about the impact of domestication on its genetic resources. The main objective of this research was to assess the genetic variability of G. crinita within and among populations in the Peruvian Amazon by the use of morphological (wood physical traits) and molecular (ISSR and AFLP) markers.
Wood physical properties among six G. crinita provenances were evaluated. Wood samples were drilled from the base middle and top of the stem of 12 randomly selected eight-years-old trees for determination of wood measurement. Pearson correlations between physical properties were also determined. All wood physical properties except green density differed significantly among provenances. We also found statistically significant variation due to stem level position. The moderately dense wood and the coefficient of anisotropy (1.6) suggested that G. crinita has stable wood; they represent important advantages in terms of costs for transport and transformation process. The results suggested potential to select provenances with desirable wood properties for further breeding and domestication. Due to the variation found even in limited tree samples it is recommended further analysis with more extensive number of samples from different provenances and planting zones.
This research presents the first assessment of genetic variability based on inter-simple sequence repeat (ISSR) markers for 44 G. crinita genotypes from a clonal garden multiplication established in the Peruvian Amazon Research Institute (IIAP) in Ucayali region. Ten ISSR primers amplified a total of 65 bands of which 61 were polymorphic (93.8%). The range of DNA amplification varied from 260 to 2200 bp. Among the provenances overall genetic differentiation (Gst) was 0.03 indicating 97% of genetic diversity within provenances. Gene flow (Nm) was 12.9 alleles per generation. Cluster analysis was not related with geographic origin suggesting a common gene pool which was supported by calculation of weak positive correlation was found between genetic and geographic distance.
With the use of AFLP markers an insight on how domestication process does impact G. crinita genetic resources is also reported on this research work. I was able to generate fingerprint for 58 leaf samples representing eight provenances and three population types, 19 from a natural regenerated population 15 cultivated in home garden nursery and 24 from a collection of genotypes considered as semi-domesticated population. Seven selective AFLP primer combinations were used. A total of 171 fragments were amplified with 99.42% of polymorphism at species level. Each type of population generated fragments with 72.51% 49.12% and 54.39% of polymorphic fragments respectively. Neis genetic diversity and Shannon index information were found to be higher in the population of natural regeneration compared to overall semi-domesticated population (He = 0.10 and 0.9; I = 0.19 and 0.16 respectively). The analysis of molecular variation (AMOVA) showed higher variation within provenances rather than among (84% and 4% respectively). UPGMA clusters analysis and PCoA did not showed correspondence between genetic and geographic distance in addition their correlation was not significant. There was a significant genetic differentiation among types of population suggesting slight genetic bottleneck in semi-domesticated populations yet with relatively high levels of genetic variation.
In situ conservation for populations with high levels of genetic diversity was recommended. In addition proper management of natural regeneration and ex situ genotype collections might be a good conservation strategy to maintain G. crinita genetic resources.
The use of morphological (wood physical traits) and molecular markers were successful to reveal genetic variability of G. crinita and they could be used for other tropical tree species. For further researches it is emphasis to extent the number of samples and geographic scale.
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Plasmodiophora brassicae on winter rape
Řičařová, Veronika ; Ryšánek, Pavel (advisor) ; Jaroslav, Jaroslav (referee)
Winter oilseed rape (Brassica napus) is an important crop in the Czech Republic. Clubroot disease caused by the pathogen Plasmodiophora brassicae Wor. is a serious and still-growing problem for oilseed rape growers. Research on P. brassicae in the Czech Republic is therefore important for the development of effective strategies to manage clubroot under Czech environmental conditions.
One of the aims of this study was monitoring of this pathogen. The disease was previously widespread in commercial vegetable production and in hobby gardens. Since 2010, oilseed rape clubroot started to spread across the whole country, whereas it had previously only been observed in the northeast. Clubroot occurrence was monitored for five years by the Union of Oilseed Growers and Processors on the basis of disease symptoms present on oilseed rape fields. The presence of P. brassicae and clubroot symptoms were reported in all regions of the Czech Republic, except the Ústecký Region, and in 31 out of 76 districts. At present, at least 130 fields are known to be infested by the pathogen, but this number is very likely underestimated. Some soil samples were also tested by conventional PCR (polymerase chain reaction) to evaluate the possibility of their usage. All 14 suspected samples tested positive by PCR.
The next aim was to evaluate the pathotype composition of P. brassicae populations from the Czech Republic, according to the three evaluation systems, and to determine soil inoculum loads for representative fields via traditional end-point PCR as well as quantitative PCR analysis. There were considerable differences between the populations of P. brassicae, and the number of pathotypes varied depending on the evaluation system and the threshold used to distinguish susceptible vs. resistant plant reactions. This is the first study comparing the effect of different thresholds. Using an index of disease (ID) of 25 % to distinguish susceptible vs. resistants reactions, there was a total of five pathotypes identified based on the differentials of Williams, five with the system of Somé et al., and 10 with the European Clubroot Differential (ECD) set. However, based on a threshold of 50%, there were five pathotypes according to the evaluation system by Williams, four based on the differentials of Somé et al. and 8 with the ECD set. Changing of the thresholds led to the reclassification of some pathotypes. Pathotypes 7 by Williams was the most frequent in both thresholds. High amounts of pathogen DNA were found in many of the field soils analysed by quantitative PCR.
Experiments with P. brassicae-resistant cultivars of winter oilseed rape were conducted in an infested field and greenhouse. In the greenhouse, six resistant cultivars were grown in infested soil collected from various fields in the Czech Republic and assessed for index of disease (ID %). The best results bring cultivar Mentor (2+- 0.7 %) closely followed by cultivar SY Alister (5+-1.1 %), the highest ID had cultivar CHW 241 (30+-3.8%). In the field experiment, seven resistant cultivars were grown, and disease development was monitored monthly. The lowest index of disease brought cultivar Andromeda (3+- 0.8 %) and PT 235 (4+-1.5 %), the highest ID has cultivar CWH 241(46 +- 6.5 %) in the first season and in the second season any cultivar achieved 25 % ID. Yields were measured at the end of the cropping season. The highest yield was achieved by cultivar SY Alister (6.1 t/ha) in the first season and cultivar PT 242 (5.03 t/ha) in the second season. The inoculum level was measured across the field by (qPCR), and a map of the infestation was created. The highest spore concentration was found on the field entrance. Collectively, the information obtained on the effectiveness of host resistance and pathogenic diversity of P. brassicae populations from the Czech Republic may help to more effectively manage clubroot in this country.
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