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Financování příspěvkových organizací v podmínkách Muzea v Semilech
Fejfarová, Zdeňka ; Řezáčová, Štěpánka (advisor) ; Rutová, Hana (referee)
Diplomová práce se zabývá specifiky financování a hospodaření příspěvkových organizací. Mapuje současný stav teoretického přístupu k financování a účetnictví příspěvkových organizací, odlišnosti příspěvkových organizací zřizovaných státem a územními samosprávnými celky a podrobněji se věnuje problematice tvorby a využití fondů. Úvod do praktické části tvoří exkurz do oboru muzejnictví a představení Muzea a Pojizerské galerie v Semilech. Samotná praktická část obsahuje rozbor hospodaření muzea ve třech po sobě jdoucích letech, jedná se o rozbor nákladů, výnosů, celkového výsledku hospodaření a tvorby a čerpání fondů. Hlavním výsledkem diplomové práce je důkaz potřeby financování z rozpočtu zřizovatele, obtížnosti financování veřejně prospěšné služby s omezenými prostředky a ukázka, že díky specifikům ve financování a nedostatečné kontrole tohoto financování, dochází v příspěvkových organizacích k podvodům a nedbalostem.
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Economic analysis of the selected allowance organization
Jašková, Eva ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
In theoretic Part of this Work are specified Allowance Organization within the Framework of National Economy with the emphasis on specific Function of Public Sector and Public Goods. Briefly are described both Types of Allowance Organization and how works theirAccounting. Specific Properties are showed off in Comparison with other Business Subjects.
In practical Part is firstly described particular Allowance Organization ZŠ a MŠ Dolní Břežany forward for the historical Development and forward for the inner Workings, including personal Workforce. There is also specified Key Uneconomic Activity (Education), witch depends on Institutor and Economic Aktivity. For Economy Analysis are used Budget Report Cash-Flow in particular Years, Balance Report taking into most important Items of Financing and Profit and Loss Account separately for Key Uneconomic Activity and Economic Activity.
ZŠ a MŠ Dolní Břežany belongs in last Years to rapidly developing Schools with trying to improve Quality of Education and School is succesfull in that besides because of Projects from European Unit. School is trying to improve also Internal Functioning, which relates with Improving Accounting, which is investigated. Potential Suggestions and Recommendations and Conclusions are in the End of the Work.
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Hypermedia APIs and their use for enhancing integration of IT services
Annau, Mike ; Šebesta, Michal (advisor) ; Jelínek, Ivan (referee)
This paper's aim is to design and implement a tool transforming REST Web APIs into APIs which facilitate the integration process. The improvement of integration is mainly divided into two parts: The embedding of semantic data in order to establish a common understanding of objects, properties and relations and the possibility to navigate through the API structure in an easy and automated way. The theoretical part is dealing with the fundamentals of Web APIs, today's related trends and the API's shortages and points of improvement. Another objective of this paper is to compare current data standards of output formats for so called Hypermedia APIs, whereas the most suitable components will be chosen as the output format of this paper's resulting tool. The practical part is dealing with the design and implementation of the tool being developed. Included, there is the description of test scenarios, related benefits for the tool's users as well as a final evaluation of the resulting tool and a discussion of the tool's future potential. The benefits of the tool are evaluated in a case study.
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The way to widescreen cinema
Matoušek, Philip ; SMUTNÝ, Vladimír (advisor) ; MACÁK, Jiří (referee)
This thesis looks at the development of widescreen cinema and tries to describe the main steps in its development. I lay the main emphasis on the time of the beginning of cinema at the end of the 19th century and the establishing of the norm of 35mm film, then on the late 20s, where this norm was almost transformed into a new norm of a wide format, and eventually the implementation of a new norm of widescreen cinema in the 50s.
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Investigation of acid-based properties of mono- and diaza[5]helicenes by non-aqueous capillary electrophoresis and quantum chemical calculations
Šolínová, Veronika ; Štěpánová, Sille ; Jančařík, Andrej ; Klívar, Jiří ; Šámal, Michal ; Stará, Irena G. ; Vacek Chocholoušová, Jana ; Vacek, Jaroslav ; Starý, Ivo ; Kašička, Václav
Non-aqueous capillary electrophoresis (NACE) using methanol (MeOH) as a solvent of the background electrolytes was used to determine the thermodynamic acidity (ionization) constants (pKa) of a series of monoaza[5]helicenes and diaza[5]helicenes protonated to the first degree in MeOH and water. Depending on the number and position of the nitrogen atoms in their molecules, the analyzed aza[5]helicenes were found to be weak to moderate bases with methanolic pKa,MeOH in the range 3.90-8.75 and with aqueous pKa,H2O in the range 3.53-8.28.
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Specifics of international road freight transport in specific area
Térová, Lucie ; Novák, Radek (advisor) ; Medveď, Jan (referee)
The aim of the thesis is to analyse the German Act on the Regulation of a Minimum Wage, which affects Czech hauliers operating in Germany. First of all, macroeconomic and microeconomic issues in the field of road transport and of course the specifics of German Act (MILOG) are described. Secondly, the main effects of the law on business are analysed in case of the Czech haulier ¨Dítě Spedition s.r.o.¨ In the following, an increase in operating costs of the company according to the MILOG is calculated. Moreover, there is a prediction of potential scenarios in case of confirmation of legality of MILOG applying to the international road freight transport. In conclusion, the main arguments why the act is contrary to the basic principles of the single European market are explained.
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Antioxidative effects of the analogues of nucleic acid components.
Procházková, Eliška ; Mertlíková Kaiserová, Helena (advisor) ; Zusková, Iva (referee)
Reactive oxygen species (ROS) naturally occur in the organisms where they play e.g. signaling and antimicrobial roles. The imbalance between ROS production and removal results in the oxidative stress. This condition is largely considered as unfavourable leading to the oxidative damage of the biomolecules (lipids, proteins, nucleic acids). The oxidative stress accompanies a number of civilization diseases and may also arise as a consequence of pharmacotherapy (side effects of some drugs). Modulation of the oxidative stress with the use of antioxidants remains a subject of intense research. The analogs of nucleic acid components represent a structurally diverse class of compounds with important pharmacological potential. While their antiviral and cytostatic activities have been described in detail, information on their potential antioxidant activity is missing. The aim of this study was to identify the antioxidant activity in a series of 126 analogs of nucleotides, nucleosides and nucleobases and to describe structural motives responsible for this activity. Several methodological approaches have been used to reach the goal: 1) determination of the ability of the compounds to scavenge ABTS radical in vitro (TEAC), 2) the influence of the compounds on lipid peroxidation and 3) their ability to...
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Transport mechanisms of drugs trough the blood-brain barrier and their influencing by L-carnitine.
Havelek, Radim ; Herink, Josef (advisor) ; Kudláčková, Zděnka (referee)
Many neurodegenerative diseases, cancer and infections of the brain become more prevalent as population become older. That is one of the reasons, why blood-brain barier and it's transport mechanisms are intensively investigated. The blood-brain barrier is a unique membranous barrier that tightly segregates the brain from the circulating blood. The blood- brain barrier is formed by the connection of closely adjacent tight junctions between the capillary endothelial cells, which are not fenestrated and which display minimal pinocytosis. The capilary endothelial cells form a polarized barrier, which regulates transport of molecules across the blood-brain barrier. L-carnitine is compound necessary in the peripheral tissues for a transfer of fatty acids for their oxidation within the cell, it accumulates in the brain despite low β-oxidation in this organ. In order to enter the brain, L-carnitine has to cross the blood- brain barrier via specific carnitine transporters. The aim of this work was to describe recent information about blood-brain barrier, L-carnitine, transport mechanisms across blood-brain barrier and to find whether administration of L-carnitine can affect effect of 7- methoxytacrine. As a marker of the effect of drugs tested was chosen determination of activity of AChE by Ellman method in...
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