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Determination of the Stoichiometric Ratio of Iron Chelators by Job's Method
Staňová, Zuzana ; Mladěnka, Přemysl (advisor) ; Hašková, Pavlína (referee)
in English Charles University in Prague Faculty of Pharmacy in Hradec Králové Department of Pharmacology & Toxicology Candidate: Zuzana Staňová, MSc. Consultanat: Přemysl Mladěnka, Ph.D. Title of Thesis: : Determination of the stoichiometric ratio of iron chelators by Job's method Iron is an important biogenic element affecting many biochemical reactions in the body. Its deficiency and excess cause pathophysiological changes in the organism. Excess of iron is very often the result of frequent blood transfusions in the treatment of hematologic diseases. It may also occur in iron metabolism disorders (chronic intoxication). Acute intoxication after ingestion of excessive amounts of iron is life threatening especially in children. Chelators are used to remove excess iron from the body. It is a heterogeneous group of substances capable of binding iron. Standard drug of this group is parenterally administered deferoxamine. Oral chelators (deferiprone, deferasirox) are also currently used. Other indications of these substances are now the subject of research, which investigates their potential benefits in cancer therapy and acute myocardial infarction. The pH changes play an important role in the pathogenesis of both mentioned conditions. In this work, the stoichiometric ratios of complexes of selected...
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Risk management in an insurance company in relation to applying the concept of Solvency II
Němcová, Denisa ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
The content of this diploma paper is a view of the process of risk management in an insurance company in relation to applying the new concept of Solvency II. This paper is divided into three main parts. The opening part focuses on a risk profile of an insurance company, giving an overview and clasification of risks threatening an insurance company. The aim of this paper is to focus on method of Solvency II and especially on the consequences for insurance companies applying this method, which is contained in the second part of this paper. This paper also provides a complex view on the risk management process in an insurance company, its distinguishing phases with emphasis on the area of measuring risks and calculation of capital requirements. The risk management process is contained in the last part of this paper.
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Models of interest rate and interest rate options valuation
Lendacký, Peter ; Málek, Jiří (advisor) ; Křížek, Tomáš (referee)
The interest rate dynamics is an important fundamental for valuation more complex structures of interest rate derivatives. The goal of this diploma thesis is to describe the use of models of interest rate for interest rate option pricing. The paper could be logically divided into two parts, the theoretical one and practical one. In the first part the essentials for pricing theory are introduced as risk neutrality, martingales, stochastic differential calculus, and theory of arbitrage. On their basis four basic yield curve models are derived, Vasicek model, model Cox-Ingersoll-Ross , Black-Derman-Toy and two factor Heath-Jarrow-Morton model. Second part provides the analysis of yields of U.S. Treasury bonds with different maturity. At the end CIR model and BDT binomial tree are used for valuation of option on 10 years yield.
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Study of Interspecies Differences in Plasma Protein Binding of New Radiopharmaceuticals
Smolová, Lenka ; Trejtnar, František (referee) ; Lázníček, Milan (advisor)
Study of interspecies differences in plasma protein binding of new radiopharmaceuticals Abstract This paper engages in a study on the plasma protein binding of chosen radiopharmaceuticals from the perspective of interspecies comparison. An equlibrium dialysis at 37řC was employed for the plasma protein binding determination and experiments were implemented on human, bovine, rabbit and rat plasma. Studies on the plasma protein binding were carried out with three new radiolabelled chelates and clinically routinely used bifunctional chelate DTPA radiolabelled with 99mTc (99mTc-DTPA). Binding was determined for the newly bifunctional chelate 90Y-DTPA-oxn and for the two potencional peptide based radiopharmaceuticals: 177Lu-DOTA-TATE a 177Lu-DOTA-MG-1. The results received were evaluated in light of interspecies comparison and compared with the results of the plasma protein binding of a clinically routinely used 99mTc-DTPA. Measuring data were analyzed using statistic data processing. The results of this analysis showed that statistically significant difference is for the complex 99mTc-DTPA between human and bovine and also between human and rabit plasma at the level of significance alfa 0,05. The results of all experiments carried out showed that the plasma protein binding is very low and therefore it is not a...
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Business Management and Environment
Hynková, Alice ; Dvořák, Jiří (advisor) ; Petráček, Martin (referee)
This diploma thesis is focused on the environmental management system (EMS). The company can benefit from this system, eg. competition advantage and image increase. The aim of my work is to describe and evaluate two systems of environmental management in Logica CEE company - one is already set up in the Czech Republic and the second one is being established in Slovakia recently. I would like to determine the benefits and impacts of these systems. In practical part of the diploma thesis I describe the complex system implementation and its certification and re-certification.
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Determination of fluoride in toothpaste using SIA system
Barvínková, Zuzana ; Sklenářová, Hana (advisor) ; Šatínský, Dalibor (referee)
Charles University Faculty of Pharmacy in Hradec Králové Department of Analytical Chemistry Candidate: Mgr. Zuzana Barvínková Consultant: Doc. PharmDr. Hana Sklenářová, Ph.D. Title of Thesis: Determination of fluoride in toothpaste using SIA system Determination of fluorides was tested in the toothpastes using the SIA system. For determination of fluorides reaction of aluminium ions with aluminon that forms a red complex was used. After addition of a fluoride solution, aluminium ions were released from this complex. Spectrophotometry was used for the detection. The calibration range for sodium fluoride was linear over the range of 3x10-3 to 1x10-2 mol.l-1 . The repeatabitily of the measurement was tested for blank solution (water) and for the solutions of sodium fluoride 5x10-3 mol.l-1 and 6.25x10-3 mol.l-1 . The repeatability was in the range of 1.19 - 3.70 %, that was found acceptable. Then, potencially interfering ions were identified, which may effect determination of fluorides. Following the composition of usual toothpastes interferents could be: Cl- , Br- , I- , Ca2+ , PO4 3- , Zn2+ , CO3 2- , Al3+ , CH3COO- , Sn2+ , tartrate anion, citrate anion, lauryl sulphate anion, sorbitol and methylparaben. Among interfering ions, which influence the determination in low concentration, belong: Ca2+ ,...
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De-merger of companies
Grohoľová, Alžběta ; Vomáčková, Hana (advisor) ; Pospíšil, Jiří (referee)
The main aim of this thesis is to describe the complex transaction that is de-merger. It outlines the legal process of divisions, accounting and tax procedures. From the legal point of view, the main emphasis is put on the decisive date and draft terms of division. The accounting part concentrates on valuation and deferred tax. There is also a brief characterization of corporate income tax regarding divisions. The last part of this thesis describes some examples from accounting practice and their analysis and comparison.
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Analysis of specific instruments applied in the financial management of TNC with a focus on transfer pricing
Baluchová, Daniela ; Taušer, Josef (advisor) ; Sato, Alexej (referee) ; Baláž, Peter (referee)
Transfer pricing plays a crucial role in the financial management of TNC as it significantly influences revenues and costs allocation among affiliates of TNC that are located in countries with different tax regimes, interest rates, political situation and economic environment. Recently, transfer pricing is scrutinized in respect of tax minimisation strategies adopted by TNC which raises various conflicts of interest with tax authorities in some countries of their presence. The main objective of the dissertation thesis is to provide a comprehensive empirical study on international transfer pricing in the Czech Republic from the perspectives of both taxpayer and the tax authority. With regard to the complexity of transfer pricing, manufacturing afiliates of TNC located in the Czech Republic were selected to be examined in more detail. The thesis is structured into five chapters. The first chapter defines theoretical framework based on which the analytical part of the thesis is elaborated. The strategies applied by TNC in setting transfer prices are strongly affected by the transfer pricing regulation and interpretative experience of the particular countries in which they operate. In this context, the Czech transfer pricing legislation as well as selected case law is analyzed in the second chapter. Given the complexity of the issue of transfer pricing, the third chapter deals with selected aspects that are considered critical when setting transfer prices. The fourth chapter presents key findings regarding transfer pricing strategies applied by TNC located in the Czech Republic to transfer pricing issues. The fifth chapter summarizes the approach of the Czech tax authorities to the transfer pricing audits and at the same time evaluates related risks borne for taxpayers in this respect. The thesis reveals that manufacturing afiliates of TNC located in the Czech Republic generally prefer non market (cost based) transfer pricing methods when setting transfer prices, whereby there are several factors influencing their decision making, out of which internal economic conditions and foreign exchange risk management are deemed the most important factors, while tax optimisation as well as restrictions on profit repatriation are considered relatively less important factors. The study further indicates certain inconsistency between declared functional and risk profiles and decision making competences. In this connection, it was found out that the Czech afiliates in which the foreign parent company is involved in transfer pricing set-up incur tax losses. In response to the increasing importance of transfer pricing and international initiative Action Plan BEPS (Base Erosion and Profit Shifting) it can be stated that the approach of the Czech tax authorities has become more intensified and sophisticated. The Czech tax authorities challenge declared and actual functional and risk profile of taxpayers as well as economic substance of realized intercompany transactions. Furthermore, number of transfer pricing audits has increased and become targeted on risky taxpayers such as companies granting investment incentives or incurring tax losses etc. As a result, additional tax assessment due to incorrect transfer pricing significantly increases over recent years.
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