| |
|
Accounting and taxes of public benefit organisations in specific conditions of the private university CEVRO Institut
Šafrová, Jitka ; Takáčová, Hana (advisor)
The aim of the thesis is to show how the private university act as a public benefit organisation, particularly in terms of accounting and taxation. Theoretical part is devoted to the basic characteristics and general legal obligations of public benefit organisations and private universities with a specific conditions of the practice of private university CEVRO Institut. Practical part is concerned with coherence and link accounting with taxes as general public benefit organisations as well as public benefit organisation - private university. The emphasis is placed on typical accounting events, management of the analytical evidence, problems of tax - effective expenditure and revenue, separations of costs, financial statements and tax returns.
|
|
Three phase bone scintigraphy in diagnostics of neuropathic osteoarthropathy in diabetic patients
Krabcová, Ivana ; Lang, Otto (advisor)
As required by the Centre for Preventive Medicine, 3rd Faculty of Medicine at graduation work is necessary to choose a theme and Prevention. The topic of his thesis Three-phase bone scintigraphy in the diagnosis of diabetic neurogenic arthropathy I chose this as a basic condition very well suited. Diabetes mellitus is a disease with high incidence of serious and complications whose research, particularly in the etiology, prevention and therapy, the emphasis in all developed countries. A common complication of diabetes is called diabetic foot. The main etiologic factors leading to the development of diabetic foot, diabetic neuropathy, and ischemia. Serious consequences Diabetic foot ulcers are, gangrene and amputation. Charcot arthropathy (Choate) is one of the complications of patients with diabetic neuropathy. Diagnosis Choate is problematic primarily because that this diagnosis often thinks of a confused with other diseases, especially with osteomyelitis, phlegmon, arthritis or osteoporosis. Determination correct diagnosis depends mainly on the expression of suspicion for this disease medical history and clinical presentation and exclusion of other possible causes by laboratory and imaging methods. In our work we focus on the method of three-phase bone scintigraphy and the possibility of its use in the...
|
| |
| |
|
Socio-economic situation of the self-employed persons
Neubertová, Kamila ; Krebs, Vojtěch (advisor) ; Kotýnková, Magdalena (referee)
The diploma thesis attends to socio-economic situation of the self-employed in the Czech Republic. It focuses on the diversity of their social security, which differs from employees, defines problems and offers possible solutions. Besides, it concentrates on income taxation of the self-employed and on the model examples it analyzes total tax burden of their income. Then it compares it to the two possible alternatives of this gainful activity - being employed or set up Limited Liability Company. On the base of analysis and comparing positives and negatives each possibility brings, decides which one is in the specific cases more convenient. It takes into account also non-economical factors like leisure time, working hours or possibility of vacation that can affect the decision of starting own business.
|
|
New Housing Production after 1989
Prokopec, Jan ; Patočka, Jiří (advisor) ; Kadeřábková, Jaroslava (referee)
The aim of this Diploma thesis is a survey and analysis of housing productin in broader context of transformation period after 1989. The basis of this paper are the expert opinions published in a domestic and a foreign literature. Fundamental method of my research is secundary data analysis published mainly by the ČSÚ and the Eurostat. Although the dominant theme of this paper is housing production, sufficient space is dedicated to the factors, that are influencing it, like historical development, regional, housing, social and economic policies, economic process, society structure, other economical faktors and many more. Extra focus is dedicated to the present problems of housing, particularly to the condition of concrete blocks of flats, on the first sight the most intensive legacy of the past.
|
|
The comparison of the accounting and tax field of the Czech Republic and Finland
Tomšů, Hana ; Molín, Jan (advisor) ; Janhuba, Miloslav (referee)
The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
|
|
Effect of cancer-associated fibroblasts on the survival, proliferation and invasiveness of cancer cells.
Nováková, Gita ; Anděra, Ladislav (advisor) ; Brábek, Jan (referee)
Tumour microenvironment, in addition to cancer cells themselves, represents important structural and functional part of the tumour. Similarly to the normal organs tumour microenvironment comprises several cell types (fibroblasts, immune cells, endothelial cells etc.) and non-cellular components, particularly extracellular matrix. All of them form favourable conditions for the growth, proliferation, protection from the immune system- mediated destruction and nutrition of cancer cells. Cancer associated fibroblasts (CAFs) represent the most abundant cell type of tumour microenvironment. Their origin can be traced to local normal fibroblasts, endothelial cells or epithelial cells and the transition into the CAFs phenotype is influenced with several factors secreted by cancer cells (particularly TGF-β). In contrast to fibroblasts activated during wound healing newly formed cancer associated fibroblasts expressing α-SMA are not subsequently eliminated from the respektive tissue. They persist and produce a number of pro-tumorigenic factors - SDF-1, HGF, IGF-1, IL-6, VEGF, PDGF-C, TGF-β, MMPs etc. CAFs and their secreted factors target several signalling pathways enhancing basic characteristics of the tumour, so called Hallmarks of Cancer. Cancer associated fibroblasts promote proliferation and invasiveness of...
|
|
Economic evaluation of selected agricultural company with a focus on vegetable production
Krejzová, Jiřina ; Škubna, Ondřej (advisor) ; Petra, Petra (referee)
This thesis deals with the evaluation of the economic situation and performance data of selected agricultural company, economic evaluation of the level of its operations in the area of crop production with a focus on vegetable production for the period 2011 - 2015. The work includes a theoretical part, in which the definition of an agriculture, its functions and properties, as well as factors affecting results of operations, basic accounting documents, indicators and methods of financial analysis is described.
The practical part contains an analysis of management and economic evaluation of selected agricultural society Agrokomplex Ohře Inc. in the period 2011 - 2015. Based on the results of the analysis of the company and the assortment of vegetables the recommendations for improving of the efficiency of management in the chosen company are given.
|
guest ::
