|
Structural-Functional Correlations of Hydroxymethylbilane synthase
Douděrová, Dana
Acute intermittent porphyria (AIP) is an autosomal dominantly inherited disorder, classified as acute hepatic porphyria. It is characterized by a deficiency of hydroxymethylbilane synthase (HMBS, EC 4.3.1.8), the third enzyme in heme biosynthesis. Clinical features include gastrointestinal, neurologic and cardiovascular symptoms, but the most common clinical presentation is abdominal pain caused by neurovisceral crises. The purpose of this study was first to perform molecular analysis of the AIP patients. Once a mutation is detected in a patient, molecular testing is offered to family members. In each affected family, this becomes an important tool for individualised medicine, allowing for careful drug prescription; in addition, it is very important for the asymptomatic carriers to be warned of precipitating factors, thus avoiding an acute attack. The proper DNA diagnostics can be achieved by a combination of a robust and effective pre-screening method and a confirmatory DNA sequencing step. We decided to establish a new generation pre-screening method, which will be highly sensitive and relatively time- and cost-effective. Our method of choice was high-resolution melting (HRM) analysis using the LightScanner instrument. Another important aspect of this project was to study the molecular...
|
|
Analysis of clusters in Czechia
Hejnová, Tereza ; Blažek, Jiří (advisor) ; Meislová, Kristýna (referee)
Clusters are new phenomenon in Czechia that became well-known recently as clusters have started to be supported by the EU Structural funds. The aim of this thesis are two- fold. First, to provide an up-to-date list of active clusters in Czechia and their members. An indicative typology of cluster members have been prepared (e.g. firm, research institution, intermediary organization etc.) and their location has been analyzed. Second, the location of members of individual clusters has been confronted with data on employment structure on the level of districts of municipalities with extended competences. This comparison allowed for answering the research question to what extend is the location of cluster members in line with employment structure of particular districts. The analysis proved, that there is statistical representative relationship between employment in the relevant industry sector and the spatial distribution of cluster members especially in those industry sectors, which are concentrated in large cities. This relationship becomes weaker with growing spatial dispersion of employment in the industry sector. Altogether, 40 active clusters have been analysed comprising more than thousand members. Keywords: clusters, competitiveness, enterprises, cooperation, innovation, Czechia
|
|
Effective tax rates of the personal income tax in the EU countries
Černá, Kateřina ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.
|
|
Children's commercial sexual Abuse as a Topic for Theological Ethics
Milfait, René ; Rethmann, Albert-Peter (referee) ; Ovečka, Libor (referee)
RESUME Not every child can enjoy a happy childhood in an environment that provides for delivering of his/her essentials of life, and thus allows for complex development of his/her personality. Not only in the Czech Republic, but in the whole world, there are still children that suffer from physical and psychic neglect and abuse, as well as sexual exploitation; very often, the abuser is a family member or someone known to the child. The most serious form of maltreatment caused to the child in today's world is the sexual abuse for financial or other economic reasons, i.e. the Commercial Sexual Exploitation of Children (CSEC). This involves trafficking, prostitution, sex tourism, pornography, incest, rape and sexual harassment. The submitted thesis discusses commercial sexual exploitation of children within the framework of theological ethics. The phenomenon is described and examined here and related challenges and suggestions are defined with respect to the individual as well as social ethics. The problem is partly discussed also in context of the legal ethics, because the manifestations of CSEC are considered vice crimes or sexual assaults. The first, more general, chapter of the thesis is focused on the definition of the Child Abuse and Neglect Syndrome (CAN) and the process of recognizing the phenomenon in...
|
|
Unconditional sentence of imprisonment
Šmerglová, Veronika ; Herczeg, Jiří (advisor) ; Tlapák Navrátilová, Jana (referee)
68 36)Vysoká zaměstnanost vězňů je prioritou. VS ČR, 27. 3. 2009, dostupné na http://www.vscr.cz/clanky/?cl_id=1073 37)Mezník, J., Kalvodová, V., Kuchta, J. Základy penologie. Masarykova univerzita v Brně, 1995. 38)http://www.equal.spj.cz 39)http://www.helcom.cz/show.php?rstema=186 SUMMARY Unconditional prison sentences If we consider freedom of the person as the most valuable estate then the sentence to serve a prison represents the most strictest punitive sanction since it is the most sensitive interference into basic and freedom rights which are allowed by the law. The imposition of the sentence pursue the protection of the society from the offenders and to prevent the convicted from continuation in criminal activity as well as to bring him up to live impeccably. It performs repressive and preventive function, and operates educationally on other members of society. For the general preventive action of the sentence, it is important if the society sees the sentence as fair, reasonable and most inevitable. 69 Short-term prison senteces are often topics for discussion. According to some views on sentence performance it does not adequately deterrent effects on the society and in terms of action on the perpetrators it does not give enough time for social rehabilitation which would be able to reeducate them but...
|
|
Abuse of majority or minority votes in a capital company
Novotná, Jana ; Patěk, Daniel (referee) ; Černá, Stanislava (advisor)
Title: The Abuse of the Majority and the Minority of Voting Rights in the Corporation. Prague 2008. Diploma thesis. Charles University in Prague. Faculty of Law. Department of Commercial Law. Supervisor Prof. JUDr. Stanislava Černa, CSc. The duty of loyalty principle applied to all members of a business company is the subject of my thesis. Legal rules regulating this principle are included especially in the Act No. 513/1991 Coll., The Commercial Code as amended as a part of laws regulating business companies. However it is also based on general principles of Act No. 40/1964 Coll., The Civil Code as amended. This principle is applicable to all business companies. However in case of personal corporations, i.e. unlimited liability companies and limited partnership companies, the principle is not violated to a significant extent thanks to close relations between the company itself and the company members. The most significant violation of this principle is apparent in corporations, especially in joint stock companies, because the nature of such companies allows existence of minor shares. The rules included in Sec. 56a of the Commercial Code apply to all companies. According to this regulation, it is forbidden to abuse majority and minority of votes in the company. Clause 2 prohibits any activities aimed to...
|
|
Family upbringing in system interactions
KŘUPALOVÁ, Kateřina
ABSTRACT Title work: Family upbringing in system interaction Pivotal words: family, upbringing, interaction, modern allowance style, institution for family with children This baccalaureate work deal with upbringing puppy fat en famille and mutual by the instrumentality of her members upon yourself manifestative in their behaviour, interactions. In theoretic parts is short described development families, like basic social insider and upbringing in her from primeval ages after as much as modern periodthat the tie together on problems rising in families today, thanks contemporary life style. Is here schematic, what modern manners and practics upbringing would these difficulty could avoid, and where in case of emergency is able to family with children search special help. Practical part deal with family from two standpoints, then by two researchs. Evidences, research sighting and processing casuistries concrete case, how important are also ever so little changes in those social group and how often they may alter allowance interaction. Second research in form questionnaire method to us outlines contemporary situation know - how parents in modern educational styles and their practise behaviour to babies.
|
|
Russia's membership in World Trade Organisation: impact on Russian economy
Lukáčová, Mária ; Stuchlíková, Zuzana (advisor) ; Žamberský, Pavel (referee)
In August 2012, after eighteen years, Russia was officially accepted as a member of WTO, which allows it to capitalize on many advantages that arise from international trade but also brings a lot of commitments. The aim of this paper is to investigate the obligations that Russia undertook during WTO access procedures and to determine, based on the structure of its foreign trade, the effects of Russia's WTO accession on its economy, as well as the level of its influence on trade relations with the USA, EU and China.
|
|
Tax allowances in personal income tax in selected EU Member States
Veselá, Veronika ; Vančurová, Alena (advisor) ; Láchová, Lenka (referee)
The content of this thesis is a detailed analysis of individual types of tax allowances provided to individuals - residents, focusing on selected states of the European Union. Tax allowances are considered deductions, allowances, credits and tax band with a zero tax rate. The author explains the differences between these types of tax allowances, analyzes the types of tax allowances granted in selected states of the European Union and examines the tax yield of the basic types of tax allowances of the taxpayer with an average gross wage.
|
|
Tax and social security systems in selected EU countries
Vágnerová, Pavlína ; Tepperová, Jana (advisor) ; Čejková, Eliška (referee)
The aim of this master thesis is the comparison of selected elements of the tax and social security systems in the Czech Republic, Slovakia, Austria and Germany, which are related to employees and employers and it is counted with them in model examples, then evaluation of advantages and disadvantages of employees´ migration under the structure of posting between the Czech Republic and other countries and finally the comparison of employees´ incomes after receiving benefits from social security system of each country (especially old age pension and parental allowance). In the first part of the thesis there is explained problematics of double tax treaties and EU coordination of social security. Then there is the comparison of above mentioned elements of the tax and social security systems in each country. In the last part I apply findings on model employees and I make a conclusion from amount of their net incomes. Migration to another EU member country is the most profitable for employee who is subjected to taxation in other EU countries but he remains under the Czech social security system. In terms of social benefits, retired people are supported the most in Austria and families with children in Germany.
|
guest ::
