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Bezpečné prístavy v oblasti prevodních cien so zameraním na rozvojové štáty
Molnárová, Lucia
The issue of transfer pricing is currently one of the most significant tax probems, which needs to be confronted by multinational enterprises and tax authorities all over the world. The determination of transfer prices that is based on the application of the arm´s length principle, together with the administration and control of transfer pricing is often complicated, time-consuming and costly process. Especially for developing countries, many of which experience difficulties with col-lection data and their analysis due to the lack of information regarding comaparable transactions. For this reason, developing countries should consider using the safe harbour concept, at least for smaller taxpayers or in a case of less complicated transactions. This thesis focuses on proposal of safe harbour for selected develo-ping countries in Asia.
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Validation of LC-MS method and monitoring of pharmaceuticals in water samples.
Molnárová, Lucia ; Bosáková, Zuzana (advisor) ; Kozlík, Petr (referee)
Occurrence, accumulation and subsequent fate of pharmaceuticals in environment currently represent a very actual topic. Worldwide, thousands of tons of pharmaceutical substances are consumed every year. A large portion of pharmaceuticals is, in unchanged or metabolized forms, disposed via sewage systems and wastewater treatment plants. Considering the fact that wastewater treatment processes are not able to completely eliminate all active substances or their metabolites, pharmaceuticals are systematically washing out into the water system and increasingly contaminate the ground and surface waters. The problematics of continuous control and progressive elimination of pharmaceutical residues from environment are still not completely solved. Thus, the development and availability of accurate and fast commercial analyses are highly desired. The aim of this diploma thesis was the optimization and validation of multi-residue UHPLC- MS/MS analytical method designated for the determination of 52 pharmaceuticals in drinking and waste waters. The work was carried out in laboratories of ALS Czech Republic. An analytical method was subsequently used for monitoring of pharmaceuticals in both drinking and waste waters, as well as for the determination of efficiency of removing these compounds within the...
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Comparison of selenium extraction efficiency from food supplements
Molnárová, Lucia ; Hraníček, Jakub (advisor) ; Červený, Václav (referee)
The aim of this bachelor thesis was comparison of selenium extraction efficiency from food supplements which contain various declared forms of selenium. The method of atomic absorption spectrometry with flame atomization was used to determine the efficiency of the extraction. The first step for the determination of selenium in four real samples was the experimental finding of optimal conditions for selenium determination by flame AAS technique. Optimized parameters included the flame composition, the fuel flow rate, the angle of burner rotation, the horizontal burner position and the spectral range. During the testing the flame composition, higher responses were measured by using air as an oxidant, and therefore acetylene-air flame was used to other optimize and measure real samples. After optimization of the conditions, the calibration dependence was determined and the basic characteristics of the measurements were calculated. The detection limit and determination repeatability, sensitivity and operating range were determined for selenium determination. The detection limit was 0.12 mg dm-3 . The real samples of the food supplement tablets were mechanically homogenized and transferred to aqueous solutions, which were subsequently analyzed by the optimal conditions. The highest extraction efficiency...
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Validation of LC-MS method and monitoring of pharmaceuticals in water samples.
Molnárová, Lucia ; Bosáková, Zuzana (advisor) ; Kozlík, Petr (referee)
Occurrence, accumulation and subsequent fate of pharmaceuticals in environment currently represent a very actual topic. Worldwide, thousands of tons of pharmaceutical substances are consumed every year. A large portion of pharmaceuticals is, in unchanged or metabolized forms, disposed via sewage systems and wastewater treatment plants. Considering the fact that wastewater treatment processes are not able to completely eliminate all active substances or their metabolites, pharmaceuticals are systematically washing out into the water system and increasingly contaminate the ground and surface waters. The problematics of continuous control and progressive elimination of pharmaceutical residues from environment are still not completely solved. Thus, the development and availability of accurate and fast commercial analyses are highly desired. The aim of this diploma thesis was the optimization and validation of multi-residue UHPLC- MS/MS analytical method designated for the determination of 52 pharmaceuticals in drinking and waste waters. The work was carried out in laboratories of ALS Czech Republic. An analytical method was subsequently used for monitoring of pharmaceuticals in both drinking and waste waters, as well as for the determination of efficiency of removing these compounds within the...
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Identifikácia významných faktorov ovplyvňujúcich spotrebné úvery v Slovenskej republike
Molnárová, Lucia
The bachelor thesis is focused on identifying factors, which significantly influence the amount of newly granted consumer credit in Slovak republic. The literary review follows up definition of consumer credit, including their characteristic, legislation and economic indicators having an influence on it. These factors are in the following part included into the multiple regression model as independent variables, where the explained variable is amount of consumer credit. The final part deals with the modeling of time series of the volume of credit and the prediction of their future development.
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Comparison of selenium extraction efficiency from food supplements
Molnárová, Lucia ; Hraníček, Jakub (advisor) ; Červený, Václav (referee)
The aim of this bachelor thesis was comparison of selenium extraction efficiency from food supplements which contain various declared forms of selenium. The method of atomic absorption spectrometry with flame atomization was used to determine the efficiency of the extraction. The first step for the determination of selenium in four real samples was the experimental finding of optimal conditions for selenium determination by flame AAS technique. Optimized parameters included the flame composition, the fuel flow rate, the angle of burner rotation, the horizontal burner position and the spectral range. During the testing the flame composition, higher responses were measured by using air as an oxidant, and therefore acetylene-air flame was used to other optimize and measure real samples. After optimization of the conditions, the calibration dependence was determined and the basic characteristics of the measurements were calculated. The detection limit and determination repeatability, sensitivity and operating range were determined for selenium determination. The detection limit was 0.12 mg dm-3 . The real samples of the food supplement tablets were mechanically homogenized and transferred to aqueous solutions, which were subsequently analyzed by the optimal conditions. The highest extraction efficiency...
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Analysis of payment systems in the Czech republic and Slovak republic
Molnárová, Lucia ; Schlossberger, Otakar (advisor) ; Le, Simona (referee)
This thesis analyses the interbank payment systems in the Czech republic and Slovak republic. First chapter includes the definitions and basic characteristics of payment system and payment services. Both analysed countries are members of the European Union, next chapter so defines its payment systems and their legislation background, with the focus on TARGET2 system. Chapter 3 and 4 concentrate on characteristics of Czech and Slovak payment systems from different points of view. In Slovakia, there are two payment systems, large-value system TARGET2-SK and retail system SIPS. In Czech Republic operates only one payment system CERTIS for both types of transactions. The last and main part of thesis is devoted to detailed analysis of statistical data for these payment systems concerning the period from 2006 to 2011.
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Medzibankový platobný styk v Českej a Slovenskej republike
Molnárová, Lucia ; Schlossberger, Otakar (advisor)
Tato bakalářská práce se zaobírá současným stavem mezibankovního zúčtování v České i Slovenské republice. Pozorný čtenář se zde může dočíst o historickém vývoji mezibankovního platebního styku od osmdesátých let 20. století v bývalém Československu až do současnosti. Vedle historického vývoje je dále pozornost věnována fungování platebních systémů v obou zemích a to systému CERTIS v ČR a systému SIPS v SR. Podrobně jsou popsány základní principy jejich činnosti, legislativní úprava, cenová politika a účast v systémech. V práci lze rovněž nalézt posledně zveřejněné statistické údaje jejich provozu.
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