Engliš Tax Reform and Current Adjustment of Direct Taxes

Import 04/11/2015Tato diplomová práce se zabývá problematikou reformy přímých daní provedené v roce 1927 a jejím vlivem na současnou daňovou úpravu v České republice. Cílem této práce je zhodnocení úspěšnosti daňové reformy v roce 1927, analýza současné a prvorepublikové daňové soustavy, určení pozůstatků Englišových daňových předpisů v dnešním ekonomickém a právním řádu a následné zhodnocení uvedených daňových úprav. Závěrečné kapitoly nabízejí výsledky a shrnutí komparace a následné posouzení jednotlivých systémů na základě konkrétních případů znázorňující dopady přímých daní na příjem obyvatelstva, včetně vlastního názoru autorky. K dosažení uvedených cílů poslouží metoda analýzy dostupných zdrojů a právních předpisů souvisejících se zadaným tématem a následná komparace zjištěných informací, která má vést k určení shod a rozdílů v uvedených soustavách.This thesis deals with the issue of direct tax reform carried out in 1927 and its impact on current tax regulations in Czech Republic. The aim of this work is the evaluation of effectiveness of tax reform in 1927, analysis of both the First Republic and current tax system, determining the remains Engliš tax laws in today's economic and legal order and finally the consecutive evaluation of those tax changes. The final chapters provide a summary of the results of the comparison and subsequent assessment of each individual system on the basis of specific cases illustrating the impact of direct taxes on income of population, including a personal opinion of the author. To achieve these objectives serves the method of analysis of available resources and legislation related to the given topic and following comparison of collected information, which should lead to the identification of similarities and differences in these systems.119 - Katedra právavýborn

Medusamide A, a Panamanian Cyanobacterial Depsipeptide with Multiple β‑Amino Acids

From a collection of marine cyanobacteria made in the Coiba National Park along the Pacific coast of the Republic of Panama a novel cyclic depsipeptide, given the trivial name medusamide A, has been isolated and fully characterized. Medusamide A contains four contiguous β-amino acid (2<i>R</i>,3<i>R</i>)-3-amino-2-methylhexanoic acid (Amha) residues. This is the first report of multiple Amha residues and contiguous β-amino acid residues within a single cyclic peptide-type natural product. Stereochemical assignment of the Amha residues was completed following the synthesis of reference standards for this β-amino acid and the subsequent derivatization with Marfey’s reagent and LC–MS analysis

Dudawalamides A–D, Antiparasitic Cyclic Depsipeptides from the Marine Cyanobacterium <i>Moorea producens</i>

A family of 2,2-dimethyl-3-hydroxy-7-octynoic acid (Dhoya)-containing cyclic depsipeptides, named dudawalamides A–D (<b>1</b>–<b>4</b>), was isolated from a Papua New Guinean field collection of the cyanobacterium <i>Moorea producens</i> using bioassay-guided and spectroscopic approaches. The planar structures of dudawalamides A–D were determined by a combination of 1D and 2D NMR experiments and MS analysis, whereas the absolute configurations were determined by X-ray crystallography, modified Marfey’s analysis, chiral-phase GCMS, and chiral-phase HPLC. Dudawalamides A–D possess a broad spectrum of antiparasitic activity with minimal mammalian cell cytotoxicity. Comparative analysis of the Dhoya-containing class of lipopeptides reveals intriguing structure–activity relationship features of these NRPS–PKS-derived metabolites and their derivatives

Sloth Hair as a Novel Source of Fungi with Potent Anti-Parasitic, Anti-Cancer and Anti-Bacterial Bioactivity

<div><p>The extraordinary biological diversity of tropical forests harbors a rich chemical diversity with enormous potential as a source of novel bioactive compounds. Of particular interest are new environments for microbial discovery. Sloths – arboreal mammals commonly found in the lowland forests of Panama – carry a wide variety of micro- and macro-organisms on their coarse outer hair. Here we report for the first time the isolation of diverse and bioactive strains of fungi from sloth hair, and their taxonomic placement. Eighty-four isolates of fungi were obtained in culture from the surface of hair that was collected from living three-toed sloths (<i>Bradypus variegatus</i>, Bradypodidae) in Soberanía National Park, Republic of Panama. Phylogenetic analyses revealed a diverse group of Ascomycota belonging to 28 distinct operational taxonomic units (OTUs), several of which are divergent from previously known taxa. Seventy-four isolates were cultivated in liquid broth and crude extracts were tested for bioactivity <i>in vitro</i>. We found a broad range of activities against strains of the parasites that cause malaria (<i>Plasmodium falciparum</i>) and Chagas disease (<i>Trypanosoma cruzi</i>), and against the human breast cancer cell line MCF-7. Fifty fungal extracts were tested for antibacterial activity in a new antibiotic profile screen called BioMAP; of these, 20 were active against at least one bacterial strain, and one had an unusual pattern of bioactivity against Gram-negative bacteria that suggests a potentially new mode of action. Together our results reveal the importance of exploring novel environments for bioactive fungi, and demonstrate for the first time the taxonomic composition and bioactivity of fungi from sloth hair.</p></div

Bioactivity of fungi from sloth hair isolated on potato dextrose agar (PDA) or malt extract agar (2%; MEA) against a range of Gram-positive and Gram-negative bacteria in the BioMAP assay [30].

<p>Fungi with particularly potent bioactivity were selected for further study and are marked with an asterisk (*). Fungal extracts causing full cell death are marked ‘A’ and those causing partial cell death are marked ‘WA’.</p><p>B. sub  =  Bacillus subtilis 168; E. fae  =  Enterococcus faecium ATCC 6569; L. iva  =  Listeria ivanovii BAA-139; S. epi  =  Staphylococcus epidermis ATCC 14990; S. au  =  Staphylococcus aureus ATCC 29213; MRSA  =  Methicillin Resistant Staphylococcus aureus BAA-44; Y. pse  =  Yersinia pseudotuberculosis IP2666 pIBI; P. aer  =  Pseudomonas aeruginosa ATCC 27835; S. typ  =  Salmonella typhimerium LT2; V. chol  =  Vibrio cholerae O1 (biotype El Tor A1552); E. coli  =  Escherichia coli K12 (BW 25113); A. baum  =  Acinetobacteria baumanii NCIMB 12457; E. aero  =  Enterobacter aerogenes ATCC 35029; O. ant  =  Ochrobactrum anthropi ATCC 49687; P. alc  =  Providencia alcallifaciens ATCC 9886.</p

Bioactivity of sloth hair surface associated fungi isolated on potato dextrose agar (PDA) or 2% malt extract agar (MEA) against causative agents of malaria (<i>P. falciparum</i>) and Chagas disease (<i>T. cruzi</i>), and against the MCF-7 breast cancer cell line.

<p>Bioactive fungi (A) are those causing ≥50% inhibition of growth of parasite or cancer cells in <i>in vitro</i> assays.</p><p>-  =  extract not tested in this bioassay; empty cell  =  not highly active.</p

Activity of crude extracts from fungal endophytes against <i>Trypanosoma cruzi</i> (causative agent of Chagas' disease) in <i>in vitro</i> assays, organized by fungal family.

<p>Data indicate mean percent inhibition of growth of parasite cells (mean % IG) and standard error, the number of fungal genotypes examined, the number and percent of those genotypes that are highly active (i.e., ≥50% IG), and a qualitative statement of activity level. Mean % IG varied significantly among activity levels (F_1,510 = 53.2; p = <0.0001).</p

Minimum inhibitory concentrations (MIC) of 5 sloth hair associated fungal extracts in the BioMAP antibiotic profile screen [30].

<p>To generate a concentration- independent bioactivity profile, raw assay results were normalized giving a range of values from 0 (inactive) to 1 (most bioactive). These bioactivity fingerprints were then compared to fingerprints of known antibiotics from all the major structural classes, which had previously been tested in the BioMAP assay. The bioactivity fingerprint of F4807 was of particular interest as it did not match that of any antibiotic previously tested in the BioMAP screen.</p><p>-  =  Test failed, data not available.</p

Bioactivity of Fungal Endophytes as a Function of Endophyte Taxonomy and the Taxonomy and Distribution of Their Host Plants

<div><p>Fungal endophytes – fungi that grow within plant tissues without causing immediate signs of disease – are abundant and diverse producers of bioactive secondary metabolites. Endophytes associated with leaves of tropical plants are an especially exciting and relatively untapped source of novel compounds. However, one major challenge in drug discovery lies in developing strategies to efficiently recover highly bioactive strains. As part of a 15-year drug discovery project, foliar endophytes were isolated from 3198 plant samples (51 orders, 105 families and at least 232 genera of angiosperms and ferns) collected in nine geographically distinct regions of Panama. Extracts from culture supernatants of >2700 isolates were tested for bioactivity (<i>in vitro</i> percent inhibition of growth, % IG) against a human breast cancer cell line (MCF-7) and the causative agents of malaria, leishmaniasis, and Chagas' disease. Overall, 32.7% of endophyte isolates were highly active in at least one bioassay, including representatives of diverse fungal lineages, host lineages, and collection sites. Up to 17% of isolates tested per assay were highly active. Most bioactive strains were active in only one assay. Fungal lineages differed in the incidence and degree of bioactivity, as did fungi from particular plant taxa, and greater bioactivity was observed in endophytes isolated from plants in cloud forests vs. lowland forests. Our results suggest that using host taxonomy and forest type to tailor plant collections, and selecting endophytes from specific orders or families for cultivation, will markedly increase the efficiency and efficacy of discovering bioactive metabolites for particular pharmaceutical targets.</p></div

Mean % IG by forest type.

<p>Mean % inhibition of growth of the causative agents of malaria, leishmaniasis and Chagas' disease, and against the MCF-7 breast cancer cell line, as a function of forest type. The analyses included fungi from all host plant orders with at least three isolates in each of the two forest types. Asterisks denote significant differences within a given assay.</p