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Odlišnosti daňové evidence a vedení účetnictví
Bečičková, Dita
Bachelor thesis deals with tax records and double-entry bookkeeping. In the theoretical part we are familiar with the legislation, it defines the difference between them, who is obliged to keep tax records and who can choose whether to keep double-entry bookkeeping or to capture income and expenses, assets and liabilities using tax records. The practical part is the example of an individual entrepreneur, who keeps tax records, shown in comparison with the method of double-entry bookkeeping and detects the transition from tax records to double-entry bookkeeping. In conclusion, the recommendation is given that in this case is advantageous to choose the transition.
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název v anglickém jazyce není uveden
Klusáčková, Pavlína ; Pelclová, Daniela (advisor) ; Hajduková, Zdeňka (referee) ; Vízek, Martin (referee)
Early diagnosis of occupational asthma is important especially for the prognosis of this disease. The confirmation of the diagnosis of occupational asthma is sometimes difficult using diagnostic methods available nowadays. That is why searching new methods is very important. Analysis of exhaled breath condensate (EBC) by liquid chromatography combined with mass spectrometry enables the separate detection of cysteinyl leukotrienes (LT) - LTC4, LTD4, LTE4; LTB4 and 8-isoprostane. If patients with occupational asthma and controls were compared, only LTC4 was significantly higher among all EBC parameters studied in asthmatics (despite corticosteroid treatment). This marker could be used in the future diagnostics. Monitoring of 24-hours variability of EBC parameters in patients, in whom occupational asthma is suspected, showed relatively high intraindividual and interindividual variation. It is evident therefore, that if only one daily measurement in asthmatics would be possible (which is common in articles of several authors), it should be collected in the same period of day in all persons. In negative bronchoprovocation tests significant changes of EBC parameters were not found. The evaluation of positive bronchoprovocation tests was limited by small number of patients, however in five persons from six, the...
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The role of acetylation in the RNA recognition motif of SRSF5 protein
Icha, Jaroslav ; Staněk, David (advisor) ; Šenigl, Filip (referee)
Acetylation is emerging as an important posttranslational modification, which is found in thousands of proteins in eukaryotes, as well as prokaryotes. Global proteomic studies implicated acetylation in regulation of various processes like metabolism, gene expression, cell cycle or aging to name a few. In this work I set out to investigate the role of acetylation of a splicing regulatory protein SRSF5 by creating mutations in its acetylation site. I tested the hypothesis that acetylation influences SRSF5 interaction with RNA. I expressed acetylation-mimicking (Q) or non-acetylable (R) mutant of SRSF5 in HeLa cells and measured their interaction with RNA by RNA immunoprecipitation or in vitro by fluorescence anisotropy. Both approaches agreed that mutants interact with RNA less than the wild type protein and Q mutant bound RNA weaker than R mutant. I did not detect further difference in localization or dynamics among the proteins in vivo, which suggests that difference caused by weakened interaction of mutants with RNA was outweighed by other factors influencing SRSF5 behaviour, probably protein-protein interactions. I also found out that mutant SRSF5 proteins do not have a dominant effect on splicing of fibronectin alternative EDB exon. The data obtained give an indirect evidence for the hypothesis that...
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Extraction of Carotenoids from Selected Plants
Rousková, Milena ; Maléterová, Ywetta ; Hanika, Jiří ; Šolcová, Olga
The great interest which lutein and all carotenoids have aroused during the last decades is conditioned not only by their interesting structure but by their biological and physiological importance. It is evident that their application in agriculture, food and pharmaceutical industry has a great potential for the future. Thus study of their isolation from natural resources is very important nowadays.
Fulltext: content.csg -  PDF
Plný tet: SKMBT_C22015083114530 - PDF
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Human and social capital in primary education
KOKŠTEIN, Jiří
The thesis contains a theoretical insight into the studies that the issue of human and social capital involved from different perspectives, engage their evolution over time, their measurability, examine them, and complemented with other evidence. This part contains relation of human and social capital in relation to the aging of the human population and focuses on the human capital of older workers. Theoretical study ends with an insight into the basic education, the role of teacher and seeks to provide information on surveys already conducted in the area of education, which in the application of serve for me compared to the data obtained from the survey. The application part is focused on the teaching staff of primary schools. Education in currently globalized world, changing not only its content but also methods and forms of work. Irreplaceable role in this process is played by educators. To meet all the demands placed on them, it is essential that they pay close attention to their continuing education and sharing of acquired education, which is essential to the growth of human and social capital, because they are interacting. The work examines selected sample of teachers and approaches to this issue by detecting what is education motivates them whether they are satisfied with the benefits of educational events, what type of education they prefer etc. Working findings further analyzes looking for relationships between age and sex educators according to the hypotheses . Educator is someone who is in constant contact with other people. This of course also formalizes its attitudes and experiences. As a human being perceives the views of society and shapes on her own views, which it subsequently may influence the exercise of his profession. Therefore, in this part of the thesis is dedicated to exploring and bridging social capital, which determines the size of the circle of people with whom the teachers generally meet and interact. The last research that is possible to find thesis, it is perceptions of social status of teachers by themselves.
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Nové postupy biomonitoringu cizorodých látek ve vodním prostředí
ČERVENÝ, Daniel
Within the presented work, several approaches of biomonitoring were studied. A well-established method for human health risk assessment was applied to evaluate the quality of fish from open waters in the Czech Republic. As this work is targeted on sport fishermen, who frequently consume their own catches, besides the publication in scientific journal, a brochure with results of this study was distributed via the Czech Fishing Union. Health risks for consumers related to the consumption of wild fish were found strongly species and locality dependent. As there is no risks related with the consumption of carp (Cyprinus carpio) at all investigated sites, frequent consumption of predatory fish should be avoided at some fishing grounds. The use of passive samplers has become more and more attractive in the last two decades. As these devices are able to mimic the biological uptake of chemicals, their potential for replacing fish as bioindicators in routine biomonitoring programmes is evident. In our study, the comparison between analysis of fish tissues and POCIS extracts from selected sampling sites confirms this idea about interchangeability of these indicators in the case of PFASs as target pollutants. Moreover, no metabolic transformation of contaminants present in water take place in passive samplers contrary to living organisms, thus these reflect the actual contamination at the locality more precisely. The use of passive samplers completely fulfils the internationally accepted principles of Replacement, Reduction, Refinement (the three R´s). Another promising approach using YOY fish as bioindicators was evaluated within the present study. Multispecies samples of YOY fish homogenate was found as a better indicator for wide range of pollutants than muscle tissue of adult fish within one species from the same locality. As all inner organs and tissues are presented in analysed samples, more target pollutants in higher concentrations are detected compared to the muscle of adults. Besides the higher sensitivity in pollutants detection and quantification, practical and economic benefits are of concern in the case of the YOY fish approach. The YOY fish approach also particularly fulfil the three R´s strategy, as sampling of this age group of fish has a smaller impact on the environment than the sampling of adults. In case of mercury, that was found as a limiting contaminant for the consumption of fish from open waters in the Czech Republic, a nonlethal method of finclips sampling can be used for the monitoring of this compound in aquatic environments. Besides the monitoring, our optimised method for the estimation of muscle tissue concentrations could be used for human health risk assessment as well. The difference between real muscle concentrations and concentrations estimated using our method differs less than 10% in most of the investigated localities. Benthic organisms are an important part of the food web in aquatic environments, but insufficient information about its contamination is available. In another study included in this thesis, first evidence about bioaccumulation of certain pharmaceuticals in benthic organisms was described. Although, pharmaceuticals are generally considered to be not accumulative in organisms, our study proved that certain pharmaceuticals have bioaccumulation potential. From this finding, it is evident that not only the concentrations of pharmaceutical dissolved in water but also the diet represents an important exposure pathway of contamination by these compounds for organisms (fish) inhabiting aquatic environments.
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