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Tax Havens and their Utilization
Koubek, Pavel ; Melková,, Izabela (referee) ; Kopřiva, Jan (advisor)
The master´s thesis is focused on the characteristic of tax havens and their possible utilization. On the basis of the literature in the theoretical part there are described the basic assumptions of international tax planning, agreements for the avoidance of double taxation and tax havens. Analytical part describes selected tax havens. The practical part of the thesis deals with the possibilities of tax optimalization through the utilization of tax havens.
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The study of structure and metabolism of mammalian and fish sperm in relation to the process of reproduction
Koubek, Pavel ; Pěknicová, Jana (advisor) ; Komrsková, Kateřina (referee) ; Flajšhans, Martin (referee)
4. CONCLUSION Duringthe studyof teleosteanand chondrosteanfish spermatozoa,a new complex protocol,optimizedforimmunofluorescencestainingofantigenson carpandsturgeon spermatozoa,was developed lt was derivedfrom the protocolused for the mammalianmodel;however,theprotocolrespectsthesimpleandbreakablestructure offishsperm.Inthisway,possibledamagetospermatozoaduringsamplepreparation is minimizedtogetherwithgenerationof nonspecificartefactswhichcouldinfluence the results.Therefore,it is crucialto createandfollowa suitableprotocolforsemen handlingand immunofluorescencestainingnotonlyforevaluationof semenquality butalsoforexperimentalstudreswhenthereproducibilityofthemethodis essential. In the study of energy metabolismon the model of demembranatedcarp spermatozoa,we provedtheexistenceof PCr shuttleand showedthe localizationof creatinekinaseisoenzymesalongthecarpspermflagellumbytheaidof monoclonal antibody.Moreover,withthe contributionof experimentsusinginhibitionof creatine kinase,we demonstratedthe possibilityof initiationand maintenanceof cAMP- independentflagellarmovementof demembranatedcarpspermatozoaonlyby the componentsofthePCr shuttle The studyof chondrosteanfishwas focusedon thefinestructureand morphologyof sterletspermatozoa,which was examinedby scanningand transmisionelectron...
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Methods of sperm selection for human and veterinary assisted reproduction
Pavlová, Hana ; Komrsková, Kateřina (advisor) ; Koubek, Pavel (referee)
Sperm selection is an important process influencing the progress of fertilization and the quality of resulting embryos. Competent sperm cells can be isolated from an ejaculate sample according to different criteria. Standard methods allow for sperm selection based on conventional parameters, particularly motility and density. Using advanced methods, sperm cells are selected according to molecular aspects including for instance membrane charge, presence of specific receptors, molecules indicating ongoing apoptosis, and others. The latter procedures are widely used particularly in human practice. Their use is uneconomical in veterinary practice and standard methods including the centrifugation step in the procedure are primarily used to select the sperm of livestock. Sperm cells of livestock are also often selected according to whether it carries the X or Y chromosome. Thus, the sex of the offspring can be effectively determined in order to increase the efficiency of the production of animal products. This thesis presents the most frequently used methods of sperm selection for the purpose of oocyte fertilization in human and veterinary sectors of assisted reproduction and discusses their impact on the parameters and fertilization potential of isolated cells.
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Tax Havens and their Utilization
Koubek, Pavel ; Melková,, Izabela (referee) ; Kopřiva, Jan (advisor)
The master´s thesis is focused on the characteristic of tax havens and their possible utilization. On the basis of the literature in the theoretical part there are described the basic assumptions of international tax planning, agreements for the avoidance of double taxation and tax havens. Analytical part describes selected tax havens. The practical part of the thesis deals with the possibilities of tax optimalization through the utilization of tax havens.
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