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Changes in the composition and localization of gangliosides in cholestasis associated with other markers of pathological processes in hepatocytes.
Petr, Tomáš ; Muchová, Lucie (advisor) ; Mičuda, Stanislav (referee) ; Befekadu, Asfaw (referee)
This thesis is focused on the study of glycosphingolipids in the rat liver in different types of cholestasis and the effect of oxidative stress on changes in the composition and localization of gangliosides. First, it was necessary to optimize the immunochemical detection of glycosphingolipids. GM1 ganglioside was selected as a representative of a large glycolipid family. We found that minimum water content in the fixing solution was a key condition for fixation of histological sections. Optimized method of GM1 detection was subsequently used in in vivo experiments. We have demonstrated that estrogen-induced cholestasis characterized by high concentrations of bile acids and increased oxidative stress caused changes in the synthesis and distribution of liver gangliosides. HMOX induction is associated with a reduction in oxidative stress level and accompanied by normalization in GSL content. In experiments with obstructive cholestasis, we found that changes in the distribution and synthesis of gangliosides were not strictly specific to a particular type of cholestasis. We assume that it represents a general mechanism of hepatoprotection. We also confirmed the important role of bilirubin, product of HMOX reaction, in protection of hepatocytes against oxidative damage caused by high concentrations of...
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Tax policy of municipalities
Blažková, Tereza ; Sedmihradská, Lucie (advisor) ; Kouba, Tomáš (referee)
This thesis deals with tax on immovable property and local taxes in Cesky Krumlov, Jindrichuv Hradec, Prachatice a Strakonice. The main objective is to evaluate the development of tax income from real estate tax and selected local taxes. Work identifies the reasons for significant changes between these revenues in the years 2002-2015. The greatest differences in revenues of tax on immovable assets in the years 2002-2015 were caused by two major changes in this tax. Specifically, the Law no. 261/2007 Coll., which introduced the possibility to provide the local coefficient of 2, 3, 4 or 5, and thus significantly increase its revenues and the city budget. The most local municipalities have begun to apply the coefficients since 2009. Another significant intervention in the real estate tax was Law no. 362/2009, which doubled tax rates, with effect from January 1st, 2010. The most noticeable growth in the revenues from local tax on dogs appeared between 2003 and 2004, when the city increased local tax rate of dogs because the Law no. 229/2003 Coll., changed maximum tax rate from CZK 1,000 to CZK 1,500. The most significant change in local taxes on waste brought Law no. 174/2012 Coll., which doubled the maximum rate, with effect from January 1st, 2013. But the municipalities were not affected by this change because the cities kept the level of rates to the level of previous years.
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European Union and the Israeli-Palestinian Conflict
Srnka, Vojtěch ; Dubský, Zbyněk (advisor) ; Veselý, Zdeněk (referee)
Next year will the Israeli occupation of Palestinian territories celebrate the 50th Anniversary. European Union, the most significant trade partner of Israel as well as the biggest donor of Palestine, was for a long time a mere observer of a situation of deepening of the occupation and postponing of its end because of building of Israeli settlements on the one side and of gradual division of Palestinian territories between radical Hamas and Fatah. Just in the autumn of 2015 the European Union decided to take a restrictive step towards Israel by setting clear rules of labelling of Israeli goods produced in those Israeli settlements. However, a harsh response has come both from the Israeli government and from some of EU member states. Therefore this work focuses on evaluation of the legitimacy of this move and on trying to assess the reason of its partial failure.
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Taxation of financial institutions and analysis of potential bank taxes
Kulmová, Markéta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This diploma thesis deals with taxation of financial institutions with focus on banking sector in the Czech Republic. The aim is to analyze effective tax rate of the Czech banks, define issues that might have influenced the evolution of the effective tax rate and make comparison with effective tax rate of other Czech corporations and European banks. The first chapter characterizes financial institutions, development of taxation of the financial sector and briefly describes the global financial crises. In the next chapter specifics of the value added tax and corporate income tax are described from the point of view of the financial institutions according to the Czech law followed by description of the financial transactions tax and financial activities tax. In the third chapter is analyzed effective tax rate of the Czech banks for period from 2007 to 2014 based on data gained from annual reports of the analyzed banks. Data for comparison of the effective rates of Czech and European banks were gained from the database S&P Capital IQ. In the conclusion of the thesis are analyzed reasons that might have caused changes in the effective tax rate in the banking sector.
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The effect of σ-phase formation on long-term durability of SUPER 304H steel
Horváth, J. ; Král, Petr ; Janovec, J. ; Sklenička, Václav
This work presents results of the analysis of phases formed in a SUPER 304H steel during a medium-term static isothermal ageing (675 degrees C/15000 h). The investigations of the precipitates were especially focused on the occurrence of sigma-phase because its formation leads to the serious embrittlement. \nThe evaluation and distribution of brittle sigma-phase were determined on macroscopic level by using light microscopy/colour etching. The microstructure was also investigated on microscopic level by scanning electron microscopes Tescan Lyra 3 and JEOL JSM 5410 equipped by electron backscatter diffraction unit and by transmission electron microscope Jeol 2100F. This work also investigates the effect of sigma-phase formation on the impact strength of an aged state of SUPER 304H steel. For comparison reasons the microstructure and the mechanical properties of the initial as-received) state were also investigated. It was found that the formation of brittle sigma-phase in the aged and therefore degraded microstructure led to the significant decrease of the impact strength. The influence of brittle sigma-phase on long-term durability of the degraded steel regarding its insufficient impact strength is discussed.
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Model for a Fluid-Particle Breakup in a Turbulent Flow.
Zedníková, Mária ; Vejražka, Jiří ; Stanovský, Petr
A model is developed for predicting the outcome of breakup of a fluid particle (bubble or drop), which is initially deformed (e.g. due to turbulence) and breaks into two daughter particles. An initially dumbbell-shaped deformation of the particle is assumed. The evolution of sizes of particle sub-parts is calculated using Rayleigh-Plesset equations, which consider the inertia of surrounding fluid, capillary action and viscous effects. The redistribution of internal fluid in the particle is calculated using Bernoulli equation. The model computes the sizes of daughter particles after the breakup. By assuming various initial conditions (various initial shapes and initial velocities of deformation), the size distribution of daughter particles is obtained. These size distributions are qualitatively compared with available experimental data and reasonable agreement is observed. Because of strong assumptions, this model cannot be used directly for accurate prediction of size distribution after a breakup. However, it provides an insight in the physics of the breakup, especially on the effect of inner phase properties.
Fulltext: content.csg -  PDF
Plný tet: SKMBT_C22017030713510 - PDF
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Rozdíly mezi pohlavími jako reakce na prodejní pobídky
Solilyak, Maryna ; Král, Petr (advisor) ; Zlatić, Marija (referee)
Today, more and more similar products in one product line appear on store shelves, and buying decisions have become more complicated for the consumer. Despite this, producers have a clear vision that one of the most effective tools that can be used to distinguish their products is sales promotion. Nevertheless, every customer is unique, and the responses to sales promotion tools differ as well. The reason for sales promotion campaigns success depends on the depth of understanding of consumer behaviour. In order to create a successful communication campaign, marketers should be aware in the best ways of reaching the desired consumers. In this work we will take a look at the gender differences in consumer behaviour. In particular, we would like to see different responses toward men and women toward sales promotion campaigns.
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Valuation of PEBAL s.r.o.
Turza, Vladimír ; Brabenec, Tomáš (advisor) ; Keselý, Ladislav (referee)
The thesis aims to determine the equity value of the company PEBAL s. r. o. as of January 1st 2016. It is not separated into theoretical and practical part, because it is considered as fake appraisal of an expert. That is the reason why the whole thesis is practical with occasional theoretical background explanations. In the first part there is basic information provided about the appraised company along with its characteristics. Then financial analysis is carried out which will provide an overall picture of financial health of the company along with determination of competitors. Followed by strategical analysis which deals with the market as whole and predicts its future development as well as development of sales of the valued company. The next part consists of analysing and predicting value drivers and the overall financial plan. Result of the last part is the valuation itself applying discounted cash flow (DCF) method using discounts rate calculated earlier in the chapter. The final chapter also contains market valuation using method of comparable companies along with Monte Carlo simulation, that provides probability distribution of the value of the company.
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Adapting the methodology MMSP for development web applications in ASP.NET MVC and its usage on a real project
Velemínský, Filip ; Buchalcevová, Alena (advisor) ; Vít, Jan (referee)
The subject of this thesis was agile development on ASP.NET web development platform. The main goal was to create new methodology MMSP - ASP.NET MVC by adjusting methodology MMSP for development in ASP.NET MVC framework, which was mainly achieved through the definition of new objects in the methodology. Text describes four newly created roles (eg. Database specialist) which are responsible for application development. Text also defines or modifies several tasks (eg. Database design) and work products (eg. Data model). All added objects were integrated into the methodology by adjusting its life cycle. At first, thesis was generally focused on the development of web applications, defined their characteristics and analyzed the possibilities of using agile development. Then the MMSP methodology was presented and verified its suitability for the planned extension. Furthermore, there was described the ASP.NET MVC framework, its architecture and basic characteristics. In the last chapter of this thesis methodology MMSP-ASP.NET MVC was verified on the example of development database management web application for the Anthropological Department of the National Museum in Prague.
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