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Convention for the Avoidance of Double Taxation Between the Czech Republic and the Netherlands and its Application
Blažková, Jana ; Kocman, Lubomír (referee) ; Brychta, Karel (advisor)
This bachlor's thesis deals with problems of the avoidance of double taxation between the Czech Republic and the Netherlands with focusing on physical person. The bachelor's thesis analyzes the avoidance of double taxation with the Netherlands in order to provide a proposal to taxation income trought a model example. Among other things, the thesis is briefly describes the historical development of international double taxation, harmonization of direct taxes, the definition of basic concepts relevant to this problems, eliminate double taxation and the methods of tax collection for non-residents of the Czech Republic.
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Simultaneous co-cultivation of selected strains of carotenogenic yeasts and autotrophic bacteria
Blažková, Jana ; Němcová, Andrea (referee) ; Szotkowski, Martin (advisor)
The submitted diploma thesis was focused on the study of co-cultivation of selected microorganisms, which were carotenogenic yeasts and cyanobacteria. The production of selected metabolites was compared in these co-cultivations. The main metabolites monitored were carotenoids, sterols, coenzyme Q10, chlorophylls and lipids. Furthermore, this work focused on the study and possibilities of optimizing the production of lipids and lipid substances in selected strains of carotenogenic yeasts and cyanobacterial species. The theoretical part is focused on the description of yeasts, especially carotenogenic yeasts, cyanobacteria and the chemical composition of the produced metabolites. Microorganisms such as yeast and cyanobacteria contain carotenoids, which are natural pigments and are classified as antioxidants. As antioxidants, they have significant biological effects, such as effects on human health. Coenzyme Q has a positive effect on the functioning of organs in the human body. Chlorophyll is widely used in the food industry as a green dye. Lipids produced by microorganisms contain a large amount of unsaturated fatty acids, which is currently used in cosmetics or pharmacy. The theoretical part also described the individual analytical methods by which the production of the monitored metabolites could be determined. The experimental part is focused on the production of carotenoids, sterols, coenzyme Q10 and chlorophyll, which were determined by HPLC, lipids and fatty acid profile were determined by GC. The determined metabolites are monitored in different types of co-culture partners (carotenogenic yeast and cyanobacteria) in media with different additions of macroelements (P, N and Mg). This was followed by a co-cultivation experiment using waste oils (frying and coffee oil) and a study of the effect of waste oils added to co-cultivations. Co-cultivation experiments confirmed the ability of carotenogenic yeasts and cyanobacteria to grow together. The best results were obtained with Rhodosporidium toruloides and Anabena torulosa, Rhodosporidium toruloides and Arthrospira maxima.
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Proposal of the Company's Financial Plan
Blažková, Jana ; Kocman, Lubomír (referee) ; Žižlavský, Ondřej (advisor)
Diploma's thesis deals with problems of the financial planning business. The theoretical part of the thesis focuses on the theoretical foundations of financial planning. The second part of the thesis analyses contemporary state of the company. Subsequently is drew up the financial plan for the years 2012-2014. The conclusion includes the evaluation of the compiled financial plans.
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Utilization of dairy industry waste for the production of enriched yeast biomass
Laššová, Erika ; Blažková, Jana (referee) ; Szotkowski, Martin (advisor)
This bachelor thesis deals with the production of microbial biomass of selected carotenoid yeast strains on the waste product of dairy production - whey. The aim of the work was to cultivate selected carotenoid yeast strains on whey medium with the addition of lactase and protease enzymes. The following yeast strains were studied in this work: Rhodosporidium toruloides, Rhodotorula kratochvilovae, Rhodotorula mucilaginosa, Sporidiobolus metaroseus, Cystophilobasidium macerans. The thesis is divided into two main parts. The theoretical part describes the selected yeast strains and their metabolites, the waste substrate used - whey and its use for cultivation of microorganisms. In addition, there is also briefly described the characteristics of enzymes and chromatographic methods of gas and liquid chromatography. The practical part deals with the cultivation of selected microorganisms on the used waste substrate - whey with the addition of lactase and protease enzymes. The cultured biomass was further analyzed by gas and liquid chromatography to determine the content of fatty acids, carotenoids, ergosterol and ubiquinone.
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Leisure activities as a space to meet the needs of seniors in a residential facility
BLAŽKOVÁ, Jana
The aim of the bachelor thesis is to find out and describe which needs of seniors can be met through leisure activities in a residential facility and under which conditions. The bachelor thesis deals with the process of aging and old age and the changes associated with it and adaptation to old age. It also describes the needs, of which saturation is significant in senior age, beacuse it affects the quality of life of seniors. The following chapter deals with the specifics of leisure time in old age. Furthermore, the bachelor thesis focuses on a home for the elderly and the adaptation of the senior to a new place after moving to a home for the elderly. Last but not least, the thesis talks about activating activities in a home for the elderly. The types of activating activities and the needs that can be met during these activities are described here. Another essential part of the bachelor's thesis is the content of work of the activation worker. The theoretical work will be illustrated by examples from a particular facility for the elderly.
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Simultaneous co-cultivation of selected strains of carotenogenic yeasts and autotrophic bacteria
Blažková, Jana ; Němcová, Andrea (referee) ; Szotkowski, Martin (advisor)
The submitted diploma thesis was focused on the study of co-cultivation of selected microorganisms, which were carotenogenic yeasts and cyanobacteria. The production of selected metabolites was compared in these co-cultivations. The main metabolites monitored were carotenoids, sterols, coenzyme Q10, chlorophylls and lipids. Furthermore, this work focused on the study and possibilities of optimizing the production of lipids and lipid substances in selected strains of carotenogenic yeasts and cyanobacterial species. The theoretical part is focused on the description of yeasts, especially carotenogenic yeasts, cyanobacteria and the chemical composition of the produced metabolites. Microorganisms such as yeast and cyanobacteria contain carotenoids, which are natural pigments and are classified as antioxidants. As antioxidants, they have significant biological effects, such as effects on human health. Coenzyme Q has a positive effect on the functioning of organs in the human body. Chlorophyll is widely used in the food industry as a green dye. Lipids produced by microorganisms contain a large amount of unsaturated fatty acids, which is currently used in cosmetics or pharmacy. The theoretical part also described the individual analytical methods by which the production of the monitored metabolites could be determined. The experimental part is focused on the production of carotenoids, sterols, coenzyme Q10 and chlorophyll, which were determined by HPLC, lipids and fatty acid profile were determined by GC. The determined metabolites are monitored in different types of co-culture partners (carotenogenic yeast and cyanobacteria) in media with different additions of macroelements (P, N and Mg). This was followed by a co-cultivation experiment using waste oils (frying and coffee oil) and a study of the effect of waste oils added to co-cultivations. Co-cultivation experiments confirmed the ability of carotenogenic yeasts and cyanobacteria to grow together. The best results were obtained with Rhodosporidium toruloides and Anabena torulosa, Rhodosporidium toruloides and Arthrospira maxima.
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The central bank, its legal status and scope of activities
Blažková, Jana ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The Central Bank, its Legal Status and Scope of Activities Central banks are very powerful institution and central banking is a very complex discipline. Monetary policy, the most important activity of central banking, has become the key instrument of macroeconomic stabilisation. The aim of my paper has been to analyse all the areas of central banks' operations, aiming especially at monetary policy and its instruments, and also to tackle the recently emerged doubts about what the main objective of central banks should be. I also provide a review and an analysis of the current legal status of the Czech National Bank from the independence and accountability point of view. The first chapter of my work is dedicated to the history of central banking. Second chapter examines the individual functions that central banks carry out, with third chapter analysing the most important of them, the monetary policy. The last chapter is dedicated to the Czech National Bank (CNB) and is subdivided into four parts: the first one is outlining the history of CNB, the second one gives us the detailed overview of the individual functions of CNB, its main target and instruments CNB uses to reach the target. The third one is devoted to CNB relations with European Union and the fourth part focuses on the legal status of CNB...
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Pronunciation of two distinct "i" Vowels in the East Lach dialect
Blažková, Jana ; Palková, Zdena (advisor) ; Veroňková, Jitka (referee)
The vowel inventory of standard Czech includes five short vowels /a/, /e/, /i/, /o/, /u/ and five long vowels /a:/, /e:/, /i:/, /o:/, /u:/. Nevertheless, the dialectological literature indicates two distinct /i/ vowels, /i/ and /y/, in all the groups of the Lach dialects. The contrast of these two phonemes has a historical origin and has already disappeared in most of Czech and Moravian dialects. The objective of the diploma thesis "Pronunciation of Two Distinct /i/ vowels in the East Lach Dialect" is to witness the present state of the production and perception of two /i/ vowels in the East Lach dialect. Former dialectological texts still indicate the opposition as conserved, though considering the general recession of Czech dialects, the diploma thesis aims to verify if the East Lach dialect still distinguishes the /i/ and /y/ vowel and if this should prove to be the case, to determine the acoustic features that assure its perception. The research was based on minimal pairs and syllables, where the /i/ vowels were preceded by different consonants. The minimal pairs and syllables were inserted in text which was read by the speakers and recorded. Within the framework of the diploma thesis, 30 senior speakers of the East Lach dialect were recorded. Afterwards, six speakers were chosen to feature in two...
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Polymer systems for siRNA delivery
Blažková, Jana ; Pechar, Michal (advisor) ; Šťovíček, Vratislav (referee)
The process of RNA interference (RNAi) is a natural phenomenon posttranscriptionally controlling gene expression by means of small double-stranded RNA molecules (dsRNA). Small interfering RNA (siRNA) is a small dsRNA that can be used for targeted gene silencing as an alternative therapeutic treatment of genetic diseases. For in vivo administration, siRNA must be protected against degradation to ensure its efficient delivery to target cells using sophisticated vectors. This work is focused on description of non-viral vectors based on cationic polymers, forming polyelectrolyte complexes with siRNA (polyplexes), and surface-modifying hydrophilic polymers enabling protection of the vector during its transport in the bloodstream.
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Hydrophilic polymers-based delivery systems for the transport and controlled release of siRNA
Blažková, Jana ; Laga, Richard (advisor) ; Vopálenský, Václav (referee)
Therapeutics based on siRNA represent a promising hope for the treatment of many congenital and acquired disorders. This method is based on posttranscriptional silencing of pathological gene or set of genes (RNAi process), which are responsible for the actual cause of the disease. Access is therefore based on the assumption of treatment options for the disease at the point of origin of the defect intervention at the molecular level, which is different from the conventional, so-called symptomatic therapy, which focuses only on the treatment or suppression of symptoms. Despite rapidly increasing understanding of gene function and cause a number of genetic diseases, the expansion of siRNA therapeutics limited the development of efficient and safe transport systems (vectors). In order to ensure efficient transport of siRNA in vivo conditions, the vectors must sufficiently reduce the size of the siRNA, protect it against degradation during transport, and release in the cytoplasm of the target cell. For this purpose they were developed sophisticated transport systems based on viral and non-viral origin. This diploma thesis is focused on the preparation of new transport systems, siRNA-based synthetic hydrophilic polymers, such as non-viral vectors. For in vitro testing the effectiveness during transport of siRNA...
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