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Plant defence against arsenic toxicity: a key role of arsenate reductase?
Jurčíková, Martina ; Mašková, Petra (advisor) ; Hála, Michal (referee)
Arsenic in its various forms is one of the most toxic environmental contaminants, which is also taken up by plants and can affect their vitality. The risk category is crops where As contamination reduces the overall yield and through which As enters the food chain. Its inorganic (arsenite and arsenate) and organic (methylated) forms are taken up by roots and rhizomes, where they can either accumulate or be translocated and subsequently stored in shoots. Arsenate reductase is an enzyme that catalyses the reduction of arsenate to arsenite, thereby affecting not only the overall toxicity of As in the plant, but also its transport between underground and aboveground organs. However, the interplay of the different mechanisms of As uptake, translocation and detoxification has not been investigated in detail. The aim of this bachelor thesis was to analyze and compare the importance of arsenate reductase in these processes in the model organism Arabidopsis thaliana, in a rice crop and in the arsenic hyperaccumulator Pteris vittata. The different tolerance of these organisms to As and their differences in the preferential site of As deposition in leaves or seeds could be used for different purposes, such as in the phytoremediation of As-contaminated soils, or in limiting the uptake or translocation of As to...
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Legal Issues of Taxation of Income from Crypto-Assets
Sobol, Michal ; Kotáb, Petr (advisor) ; Martiník, Pavel (referee)
Legal Issues of Taxation of Income from Crypto-Assets Abstract This thesis dissects the taxation of income from crypto-assets from the legal perspective. The author aims to apply an effective tax treatment of a wide range of diverse and differently taxable activities related to crypto-assets, in which a taxable event may occur, to critically analyze the shortcomings in the tax system in relation to crypto-assets, to propose a solution and to compare the taxation of crypto-assets in the Czech Republic with foreign legal systems. To this end, the thesis is divided into five chapters. The first chapter is devoted to a brief general discussion of taxes, outlining the structure of income and value added taxes in the Czech Republic and serving to link theory and practice in the subsequent chapters. The second chapter deals with the legal classification of crypto-assets from the perspective of domestic legislation, European Union legislation, but also from the perspective of state authorities and state administration. The core part of the thesis is the third chapter. There, the author applies relevant tax treatment to individual activities related to crypto-assets, performs a legal analysis to determine the tax liability, defines the shortcomings in the tax system and controversial issues in the application of the...
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Signal processing and receiving in UMTS system
Hron, Michal ; Hanus, Stanislav (referee) ; Kejík, Petr (advisor)
This semestral thesis be concerned with datailed analysis of receiving and processing signals in UMTS network system. Insistence of this work is setting to principals of RAKE receiver and processing signals in CDMA networks downlink channel. Through development system MATLAB simulates real function of RAKE receiver. This project is giving fundamental knowledges about receiving and processing of multipath signals to readers.
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Investment Environment in the Virtual Real Cash Economy
Lehnert, Filip ; Hlavinka, Roman (referee) ; Budík, Jan (advisor)
The subject of this thesis is to introduce the reader to the issue of possible financial investment in the virtual economy with real funds and design strategies to maximize the initial capital appreciation. The introduction describes the analysis of virtual PED currency, the economy and the system of publicly traded shares. The main part is focused on presenting the results of practical traded investment based on fundamental analysis, speculation about the intrinsic value of the shares and evaluating applied strategies, including the benefits of work.
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Comparison of Personal Income tax in the Czech Republic and Austria
Michenka, Filip ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis "Comparison of personal taxation in the Czech Republic and Austria" will focus on personal income taxation in these countries. The basis will be a description of the tax systems in both countries with a focus on personal taxation. A comparison of taxation will be made on model examples of taxpayers from Czech republic and Austria. Finally, the thesis will also deal with possibilities of tax optimization in Czech republic and Austria.
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Employee’s Benefits
Lohniská, Aneta ; Balihar, Daniel (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis is focused on the theoretical field of employee benefits and practical use in a specific company. The aim of thesis is to evaluate company tax burden and employee satisfaction with the offer of employee benefits. Then to propose some changes that will lead to optimization of the tax system in the company.
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