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Mixed lipids and their interaction with biopolymers
Cigánková, Hana ; Smilek, Jiří (referee) ; Mravec, Filip (advisor)
This thesis focuses on the study of interactions between hyaluronan and lipid DOTAP and its mixtures with DPPC in water. First, the aggregation behavior of the lipid itself and its mixtures was measured, afterwards the influence of hyaluronan in different concentration was studied. Further the fluorescence anisotropy of fluorescence probe DPH in these mixtures and influence of cholesterol was measured. These properties were investigated by fluorescence spectoscopy using pyrene and DPH as fluorescence probes. The measurements revealed that the addition of hyaluronan has observable influence on the aggregation behavior of the lipid DOTAP and its mixtures with DPPC and that cholesterol influences liposomes fluidity.
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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
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Accounting and tax aspects of VAT regime change
Dang, Minh Thanh ; Litavská, Lubica (referee) ; Svirák, Pavel (advisor)
The purpose of this bachelor thesis is to analyze the issue of changing the VAT regime in a model business subject and to identify all changes in accounting and tax aspects, along with the advantages and disadvantages of VAT. The theoretical part focuses on the explanation of VAT and the principles of its application. The practical part focuses on the specific subject to which the issue relates. At the end will be shown suitable proposals for the solution and the correct application of the VAT deduction according to Czech legislation.
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Tax Evasion with Focus on Value-Added Tax
Vonková, Anna ; Slámová, Eva (referee) ; Kopřiva, Jan (advisor)
The aim of this thesis is about the problematics of tax evasions, especially in the field of the value added tax. In theoretical part it introduces the tax institute, its origin and purpose. In the latter analytical part it introduces most common forms of tax evasions, their detection and legislative and other ways, how state defeats them. The aim of this thesis is introduction of my own suggestions for elimination of those problems, which presents suggestions for improvement of the current situation, and also entirely new suggestions, which as a set of precautions can help the state in fight with long term problematics of tax evasions.
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Microviscosity probes in study of aggregation in a biopolymer-surfactant system.
Vašíčková, Kamila ; Vala, Martin (referee) ; Mravec, Filip (advisor)
The effect of cationic surfactant concentration and ionic strength on anisotropy of fluorescence of probes diphenylhexatrien and fluorescein has been investigated in the system of cationic surfactant and in the system of cationic surfactant and hyaluronan. The investigation has been done by fluorescence emission spectroscopy. Obtained anisotropy gives information about microviscosity of investigated systems. Subsequently the system of cationic surfactant and hyaluronan has been investigated by 9-(2-carboxy-2cyanovinyl)julolidine, 4-(dicyanovinyl)julolidine and 1,3-bispyrenylpropane probes. The information about the microviscosity of the system gives the integral under the emission curve of 9-(2-carboxy2-cyanovinyl)julolidine and 4-(dicyanovinyl)julolidine and the ratio between excimer and monomer of 1,3-bispyrenylpropane. It has been discovered that the ionic strength influences the anisotropy of diphenylhexatrien and fluorescein only in the fist addition of salt (concentration 0,025 mol dm-3) and that addition of hyaluronan influences the anisotropy of diphenylhexatrien and fluorescein only in samples without addition of salt. Results of measurment with 9-(2-carboxy2-cyanovinyl)julolidine and 4(dicyanovinyl)julolidine describe the formation of aggregates of catinoc surfactant with hyaluronan and characterize these aggregates from the point of microviscosity.
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VAT Refund from EU Countries
Doskočilová, Veronika ; Beneš, Václav (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the issue of processing the application for VAT refund for fuel in the selected company. Another pillar of the work is to address the decision-making process of purchasing fuel in selected EU countries, taking into account VAT Refund Institute. All outputs of the thesis are applied to real problems in the selected firm and serves for its use.
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Means of Transport in Enterprise - Accounting and Tax Aspects
Zámková, Jana ; Vacková, Silvie (referee) ; Polák, Michal (advisor)
This bachelor's thesis deals with difficulties of financing of company fleet which is specialized on rendition of services in commercial security, fire signalization and remote information transfers from these and other systems on boards of centralized security. It contains analyse of fleet financing, comparation of appropriate instruments for personal vehicles financing and proposals for optimal ways of fleet financing.
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Application of VAT in the EU
Janíčková, Petra ; Brychta, Karel (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis deals with the application of value added tax in the European union and VAT refund between states of European Community. At the same time this thesis pays attention to Council Directive, which was written for VAT refund, goods and services which the VAT refund does not apply for. It includes suggestion to improve value added tax refund system.
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