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The Harmonization of Valve Added Tax in EU, State in 2006
NAGYOVÁ, Nela
In this thesis I deal with homogenous domestic market, harmonization of indirect tax related with him, concrete value-added tax and VAT in other states of EU. Main part of thesis is given to changes VAT in the Czech Republic, which start hold good after entry into European Union. It goes about setting changes concrete, advancement at delivery and purchase good and service and new responsibilitie of businessmen. And at the conclusion of thesis I allude to VAT like fiscal tool in frame of EU.
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Effect of piracetam on advanced dementia with predominated cardiovascular symptoms
Kovtun, Vladimír ; Ďoubal, Stanislav (advisor) ; Zadák, Zdeněk (referee) ; Mrňa, Boris (referee)
From 2001 to 2004 a retrospective non-invasive clinical trial on the effects off Piracetam was carried out in the nursing home in Česká Kamenice. The effect of Piracetam was observed on 150 patients aged 84,29 ( +- 3,5 years ) who suffered from an advanced form of vascular dementia. The patients were diagnosed in accordance with all currently valid criteria. At the time of the clinical trial the patients had been suffering from the disease for more than 6 months. A placebo was administered to the reference group composed of patients suffering from the same disease. The clinical trial lasted for a period of 12 months . The treatment with Piracetam did not demonstrate any positive effects which would be statistically substantial. This is probably due to an increased number of advanced forms of dementia syndrome with an irreversible loss of the brain's ability to compensate. For the above mentioned reasons an early diagnosis of demetia is of high importance because of a possibility to positively influence the disease. We assume that it is a task of an immense significance which goes beyond the boarders of the Czech Republic. Also, it raises the importance of geriatrics and gerontopharmacy on the societal ladder. Obviously, it is necessary to conduct further and much more extensive studies, which would...
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Probiotics and prebiotics in the
Šrámková, Kateřina ; Rambousková, Jolana (advisor)
Words probiotics and prebiotics ( derived from the Greek " Bios " meaning life ) was recently tem of unknown. Today, however, regards the concepts increasingly often as professionals and the general public. Probiotics and prebiotics They have a wide scope and their use in medicine grows . Their great advantage is that the so-called " substances in the body own " , so they are a natural part of a healthy human organism. Recently, more and more attention is paid to physiological intestinal microflora. The effort is primarily the influence of the optimal composition. The first attempts to date back to the early 20th century, when the 1908 Nobel Nobel Russian scientist Ilya Mechnikov published a theory that consumption of fermented dairy foods containing lactobacilli , contributes to longevity . The term " probiotic " was first used in 1965 , as the opposite of the term " antibiotic " . What is the effect of the probiotic bacteria ? Benefits can be found in large numbers. Generally, the Probiotics promote the growth of physiological intestinal microflora * flora and prevent the growth of pathogenic organisms . In so učasné underway a number of clinical studies , investigating the possibility of therapeutic use of probiotics in clinical practice. Along with prebiotics can be successfully used them in the...
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Steam boiler for biomass
Knichal, Jaroslav ; Obrovský, Jan (referee) ; Skála, Zdeněk (advisor)
At present, people already fully aware of how expensive it is energy dependence on fossil fuels. Trying to reduce this dependence goes hand in hand with environmental limits, which restrict the production of dangerous compounds. Biomass is a fuel that does not create large amounts of sulfur and carbon dioxide generated during combustion is in a closed cycle. Different types of biomass have different calorific value, and therefore different demands on the quantity needed to produce MWh. It is therefore necessary to choose the fuel with regard to the availability of in the site.
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The Sound Design Of Theatre Performances
Greiner, Ladislav ; John, Zdeněk (advisor) ; Novák, Martin (referee)
This theoretical thesis discusses the sound design of dramatic theatre performances in comparison with the dramaturgy of sound in film. Compared
to film, the theatrical form has the specific essence that it is a presentation that a direct, vivid and immediate.
The work is split into several parts. It begins with the characteristics
of theatrical sound design and its history. It goes on to compare the sound design of theatrical performances with film, exactly define the sound profession in theatre, describe the technical and technological possibilities of sound design and of course, the work of the sound designer.
The text does not intend to be a guide to create a universally usable sound design. The author presents practical experiences to the readers, which he tries to generalize and justify the approaches which were realized.
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Optimization of Conversion Process of Financial Statements Compiled in accordance with Czech law regulation to Financial Statements by IFRS
Novotná, Dagmar ; Stárová, Marta (advisor) ; Marta, Marta (referee)
As the name of the thesis suggests, its main objective is based on the optimalization of financial statements prepared pursuant to Czech precepts of law to financial statements pursuant to IFRS (Internation Financial Reporting Statements). The main objective was achieved by partial fulfilment of the objectives, which include analysis of the key differences between the financial statements of the two mentioned accounting systems.
Withdrawals were mainly from the accounts and financial statements of the enterprise of SXX s.r.o., the accounting and consolidation of the company´s internal standards and guidelines consolidated whole. The company is a part and an entity of consolidated whole who is one of the world´s leading system suppliers of carton packaging and filling machines for beverages and food. The company transforms dates from its accounting system in the consolidation package, which also operates the parent company. In the light of the analysis were finally processed separate financial statements of the company under both laws.
The contribution of the thesis is as outlined in the foundations of theory and practical examples of recognition of selected operations on the actual company, their transformation and the final recognition by the two accounting system.
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Growing of rapeseed for energy purposes - impacts and context.
Charvát, Michal ; Kuchtová, Perla (advisor) ; Josef, Josef (referee)
Biofuels are generally based on biomass. It may be a waste biomass or biomass grown specifically. It is used as fixed or lump fuel, and also to as liquid and gas. Liquid biofuels are used both for energy purposes, ie to produce heat, electricity generation, but also as a motor fuels. In this thesis goes on biofuel purposefully grown, about oilseed rape and from it made liquid fuel, in this case of RME rapeseed methyl ester, which is a fuel of the first generation.
The European Union expected that the use of biofuel will reduce CO2 emissions by up to 35% further premised that the development of biofuels will be a positive impact on local employment and it the both on direct and indirect. Further help diversify Europe's dependence on oil imports. They were introduced direct support for growers in order to exlarged the area where grew plants intended for biofuel. These direct resistances were abolished in 2010. Similar support was also intended for producers.
Regarding rapeseed, peak in the sown area across the EU was in 2010, when it was sown almost 7 mil. ha, which is almost 3,5 times more than the original plan for the EU. Last year, it was only 6,45 mil. ha, but with higher-yielding rapeseed seeds. Similarly, increasing the sowing areas you can watch in the Czech Republic. Moreover Czech Republic is the fifth producer of rapeseed in the EU. In 2013/14 have been sown most ha rape, total 418,8 th. ha, but production was the highest in the following year due hectare yields, although with reduced the area sown. Yet is rape sown on 14% of cultivated land.
We can not talk about drastically restricting cultivation of rape, even after termination direct aid. First, the price of rape is very decent and steady and almost half designated for industrial processing it is processed on RME. However, the system of cultivation is not good for the soil. Rape in plans crop rotation is ranked every two years mostly, but the best would be once for five years.
The only assumption was confirmed by the EU, CO2 emissions are lower, but is also needed to count with the amount of N2O emissions, which this benefit is reduced. However on employment it had no effect, or rather negative. More jobs in agriculture provides livestock production and the like can be evaluated also process industry. Another problem is the destruction of ecosystems so that could be grown plants suitable for biofuels. It is a matter of developing countries, in our lands is it about the depletion of fertile land to cultivation fuel instead of food. First, it needed more to fertilize and use pesticides. But also in case of crop failure it is revenue designetid for biofuels producers is delivere even at the cost of food price increases.
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Mophological and molecular diversity of a tropical tree species Guazuma crinita in the Peruvian Amazon
Tuisima Coral, Lady Laura ; Lojka, Bohdan (advisor) ; Helena, Helena (referee)
Fast growing tree species Guazuma crinita (Malvaceae) was selected as a priority species for domestication in the Peruvian Amazon due its important contribution to the livelihood of local farmers. Its domestication process is still in an early age as for many tropical tree species little is known about its genetic variability and we dont know anything about the impact of domestication on its genetic resources. The main objective of this research was to assess the genetic variability of G. crinita within and among populations in the Peruvian Amazon by the use of morphological (wood physical traits) and molecular (ISSR and AFLP) markers.
Wood physical properties among six G. crinita provenances were evaluated. Wood samples were drilled from the base middle and top of the stem of 12 randomly selected eight-years-old trees for determination of wood measurement. Pearson correlations between physical properties were also determined. All wood physical properties except green density differed significantly among provenances. We also found statistically significant variation due to stem level position. The moderately dense wood and the coefficient of anisotropy (1.6) suggested that G. crinita has stable wood; they represent important advantages in terms of costs for transport and transformation process. The results suggested potential to select provenances with desirable wood properties for further breeding and domestication. Due to the variation found even in limited tree samples it is recommended further analysis with more extensive number of samples from different provenances and planting zones.
This research presents the first assessment of genetic variability based on inter-simple sequence repeat (ISSR) markers for 44 G. crinita genotypes from a clonal garden multiplication established in the Peruvian Amazon Research Institute (IIAP) in Ucayali region. Ten ISSR primers amplified a total of 65 bands of which 61 were polymorphic (93.8%). The range of DNA amplification varied from 260 to 2200 bp. Among the provenances overall genetic differentiation (Gst) was 0.03 indicating 97% of genetic diversity within provenances. Gene flow (Nm) was 12.9 alleles per generation. Cluster analysis was not related with geographic origin suggesting a common gene pool which was supported by calculation of weak positive correlation was found between genetic and geographic distance.
With the use of AFLP markers an insight on how domestication process does impact G. crinita genetic resources is also reported on this research work. I was able to generate fingerprint for 58 leaf samples representing eight provenances and three population types, 19 from a natural regenerated population 15 cultivated in home garden nursery and 24 from a collection of genotypes considered as semi-domesticated population. Seven selective AFLP primer combinations were used. A total of 171 fragments were amplified with 99.42% of polymorphism at species level. Each type of population generated fragments with 72.51% 49.12% and 54.39% of polymorphic fragments respectively. Neis genetic diversity and Shannon index information were found to be higher in the population of natural regeneration compared to overall semi-domesticated population (He = 0.10 and 0.9; I = 0.19 and 0.16 respectively). The analysis of molecular variation (AMOVA) showed higher variation within provenances rather than among (84% and 4% respectively). UPGMA clusters analysis and PCoA did not showed correspondence between genetic and geographic distance in addition their correlation was not significant. There was a significant genetic differentiation among types of population suggesting slight genetic bottleneck in semi-domesticated populations yet with relatively high levels of genetic variation.
In situ conservation for populations with high levels of genetic diversity was recommended. In addition proper management of natural regeneration and ex situ genotype collections might be a good conservation strategy to maintain G. crinita genetic resources.
The use of morphological (wood physical traits) and molecular markers were successful to reveal genetic variability of G. crinita and they could be used for other tropical tree species. For further researches it is emphasis to extent the number of samples and geographic scale.
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Acrylamide in potato products
Jiruška, Jan ; Sedláková, Vladimíra (advisor) ; Dvořák, Petr (referee)
This thesis provides a review describing acrylamide (AA), its detection and reduction. Botanical description and list of registered varieties of Solanum tuberosum in the Czech Republic is provided. Attention is payed to chemical composition of tubers. Next step is about AA. AA can cause carcinogenic and neurotoxic effects, particularly because it can be converted to a more reactive compound glycidamide in a human body. Thanks to animal experiments, we can reveal negative effects on the human body.
AA is formed by heat treatment over 120 °C in potatoes. Therefore, it is in potato chips and crisps. It is reaction of the free amino acids (especially asparagine) and reducing sugars (mostly glucose or fructose). It is all about several consecutive reactions that are included in the Maillard reaction. This reaction causes typical taste and aroma in products. Unfortunately, AA is one of the byproducts.
Today, formation of acrylamide has growing attention, because scientists want to reduce it as much as possible. Growing, industrial processing of potatoes and addition of additives during heat treatment is included. Antioxidants can significantly prevent formation of AA in food. There are also gathered informations on advanced analytical methods to detect AA in food. Rapid methods of detection are becoming more popular by scientits, that is why they are also included.
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Comparative Analysis of the Influence of Multifunctional and Conventional Farming on the Development of Rural Areas
Kólová, Anna ; Kuchtová, Perla (advisor) ; Martina, Martina (referee)
Conventional agriculture is known for industry approaches to agriculture production.
This has led not only to a positive increase in productivity per unit area and ensured greater
food security (and recently self sufficiency), but on the other hand it also increased farmers
dependence on industrial inputs. Among the major drawbacks of the prevailing method
belongs simplified management technology, which is reflected in the increasing problems
with resistance of diseases and pests as well as the increasing environmental pollution and
disruption of the food chain. These approaches also alternate the country, which loses its
character of a place friendly to life.
Multifunctional agriculture can be seen on the other hand as an alternative agriculture.
It has many forms and often has much in common with organic farming. It is focused on other
areas than the maximum of market and food production. It is engaged in various activities,
which include tourism, leisure activities, crafts and other services, protection of cultural
heritage as well as the environment. It has a positive effect on the entire rural development
and often tries to produce safe regional food and protection of nature-friendly sustainable
management. Even this system, however, has its drawbacks.
The aim of the study was to assess and evaluate the impact of different approaches to
market farm production, environmental issues, sustainability of agricultural systems and
multifunction applications with regard to their effects on rural areas. Additional terms of the
coexistence of agricultural enterprises in the Czech Republic were defined.
By comparing two different businesses operating on the background of historical facts,
it was found that companies with different approaches can in the region and in the Czech
Republic not only coexist, but complement each other and at the same time be beneficial not
only for the agriculture. However, there were outlined possible changes which should
agricultural sector and the enterprises themselves go through in order to achieve sustainability
of all functions of the landscape. This is mainly to support alternative farming systems as a
suitable complement to conventional agriculture.
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