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Optimization of Tax Burden of a Concern
Stratilová, Aneta ; Marková, Lucie (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with a proposal of recommendations that will lead to tax reduction in corporate income tax for a selected concern. The theoretical part is focused on the legal framework of corporate taxation and the definition of basic areas in which it is possible to perform tax optimization. Thesis also defines the concern, its forms and methods of organization and describes its connection in the international context. In the practical part, the acquired knowledge is applied to the data about the selected company and an analysis is performed in the given areas of optimization, while recommendations are formulated leading to a reduction of the company’s tax liability.
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Detached house
Marková, Lucie ; Rybaková, Anna (referee) ; Utíkalová, Ivana (advisor)
The bachelor thesis deals with the project of a new detached house in Svitavy. The house is a two-storey building with shed roofs including a garage for two cars. The floor plan is composed of three rectangles adjacent to each other. The loadbearing walls are made of ceramic blocks Porotherm with inserted mineral wool. The building stands on the foundations of concrete. The ceiling above the first floor is made of reinforced concrete, the second floor has a ceiling made of truss structure of the roof. There are panels of aluminium sheets used for roofing.
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Preparation and management of development projects
Marková, Lucie ; Bártů, Dominik (referee) ; Kocourková, Gabriela (advisor)
The aim of the thesis is to create a management plan of a specific development project and define the potential risks that may arise in the implementation phase from the perspective of the development company. The thesis also deals with the basic characteristic of project management, principles and practices that are used in practice both in the preparation and management of a construction project and it is also mapping the entire process of planning a development project.
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Study of Formation and Elimination of Acrylamide in Food Matrix during Heat Treatment.
Marková, Lucie ; Jarošová, Alžběta (referee) ; Buňka, František (referee) ; Šimko, Peter (advisor)
Acrylamide (AA) is a probable human carcinogen and undesirable contaminant which is produced by the reaction of reducing sugars with asparagine in plant foods during their thermal treatment above 120 °C. AA is most often determined by GC-MS and LC-MS/MS in isolates from the matrix in a wide range of foods. According to our observations, AA intake from food is higher among young people (from 1.8 to 3.8 µg/kg bw/day), which is consistent with the estimations of JECFA FAO/WHO from the year 2006. Considering the health risk, it is recommended to reduce AA formation in food during its processing, in particular exploiting the available experience. The aim of this thesis was to extend the knowledge of the possibility of AA elimination in selected types of thermally processed foods. The study was focused on cereal foods that contribute significantly to AA exposure, especially bread and sweet biscuits. The whole AA content in the bread is in the crust, which represents 5-15% of the bread. Crust of home-made bread contains approximately 30-75 µg/kg, however the marketed bread contains 2 to 10 times more of AA. This is due to the composition of bread mix, preparation conditions and baking. For maintaining the quality of home-made bread during the dry mixture shelf-life, optimization of bread mixtures was designed by increasing of yeast content, which proved positive effect on the reduction of AA content at sufficiently high activity of the yeast. Monitoring of AA content in assortment of sweet bakery products showed higher levels of AA in diabetic biscuits containing fructose instead of sucrose. Three of them even exceeded the reference value (500 µg/kg) more than 1.5 times for commodity "cookies". Elimination of AA by applications of the enzyme asparaginase has been designed for minimal interference in technology of their production. The concentration of the enzyme and the appropriate method of its use in industrial environment have been tested previously in model systems. In optimized conditions of the enzyme application, AA content in diabetic biscuits was reduced by more than 40% without affecting the organoleptic properties of the final product. Effect of the antioxidants on AA formation was also part of the study. AA content in gingerbread was reduced efficiently by the use of fennel, anise, cloves, vanilla and white pepper (by about 9-21%). Conversely, coriander and cinnamon significantly increased its content (by 18-54%). Since correlations between the DPPH• radical quenching activity of the spice extracts and AA content was not observed, the final content of AA was probably influenced by the chemical composition of spices and reactivity of the individual components in the matrix. Investigated methods appear to be suitable ways of elimination AA in some foods; however their specific use must be optimized with regard to the composition of the food, processing and the technology used. Estimated impact of application of the above-mentioned methods to the overall elimination of AA exposure showed that its intake in high school students from the Czech and Slovak Republic can be reduced on average by 10%. This decrease is a success to reduce the possible risk of cancer disease by eating foods with a high AA content. It is also important piece of information for food producers for further development of relevant methods for AA elimination which would help to reduce the AA intake from foods even more.
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Business Valuation
Marková, Lucie ; Sovičková, Marcela (referee) ; Režňáková, Mária (advisor)
This diploma thesis deals with estimation of objectified value of the DOMESTAV s. r. o. at 1. 1. 2016. This work has two parts. The first part describes theoretical principles. Second part includes strategic analysis, forecast of the value drivers and financial plan. The valuation of DOMESTAV s. r. o. is based on income – based valuation method, discounted CASH FLOW. Determinination of value is made for needs of splitting the company.
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Use of analytical methods and chemometry to verify the geographical authenticity of honey
Marková, Lucie ; Křikala, Jakub (referee) ; Diviš, Pavel (advisor)
The teoretical part of this bachelor thesis is focused on the process of producing the honey by bees, its composition and means of its adulteration or ways to detect substandard products. The experimental part describes methodes, which were used to observe the samples. Sacharides, organic acids, mineral content, the amount of dry matter, titration acidity and conductivity were meassured. Obtained data were used for differentiation the Czech and foreign honey. The result of the statistical analysis shows the calcium, copper and glucose content are suitable paramteres to differentiate the Czech honey from that externals. Theese parameters could be used to distinguish the two different geographical origin of honey. Nevertheless, the total evaluation seems to be insufficient for differentiation these two groups. The efficiency could be icreased by the including more samples for analysis, or meassuring more parameters. Finally, some of the parameters were used for quality control of honey.
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Effect of additives on acrylamide content in thermally treated foods
Marková, Lucie ; Ciesarová, Zuzana (referee) ; Šimko, Peter (advisor)
Acrylamide is an undesirable carcinogenic component of thermally processed foods being formed from reducing saccharides and asparagine. In this work, the effect of ammonium and sodium raising agents themselves or in their combination with L-asparaginase enzyme catalyzing the conversion of asparagine into aspartic acid resulting in the reduction of acrylamide in gingerbreads was studied. Also, the influence of selected inorganic salts on the content of acrylamide in a model matrix simulating a composition of cereal products was observed. Simultaneously, the impact of these salts on activity of L-asparaginase was examined to find optimal conditions for its application in cereal technology. Based on experiments it was found, that addition of L-asparaginase reduces acrylamide content by 40 % while inorganic salts addition decreases acrylamide content in the range of 30 - 99 % when the most effective compounds were NH4Cl and CaCl2.
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Výskyt stereotypního chování u sledovaných koní
Marková, Lucie
The aim of the work was to observe the occurrence of stereotypic behaviour in monitored horses, identify its causes and suggest possible solutions in practice. Furthermore, the aim was to determine the possible influence of stereotypic behaviour on an individual's social status in the herd. Horses were divided into four groups: horses in intensive training, very low workload, with minimal or zero workload and horses displaying stereotypic behaviour. The influence of temperament, workload and the way the horse is stabled on the incidence of stereotypic behaviour has been demonstrated. The stereotypic behaviour was divided into three phases, according to the development, for the initial phase, the advanced phase and the chronic phase. An experiment was conducted in two horses exhibiting the early stages of stereotypic behaviour, where effort was made to prevent further development of stereotypic behaviour and it was demonstrated that stereotypic behaviour could indeed be reduced or stopped altogether in the early stages. In conclusion, it was determined that stereotypic behaviour is the way the horse deal with a stressful situation for him and the best solution is to give the horse the op-portunity and space to move freely and to exhibit natural behaviour.
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