VAT in the National and International Trade from the Company Point of View

katedra: KOB; rozsah: 93 s.(126 580 znaků bez mezer)This thesis is dealing with explaining the term ?value added tax? and decription of transactions related to this tax in connection with business operations in the Czech Republic, in countries of the European Union and with third countries. First there is a description of the principle, development, implementation and specifics of VAT in the Czech Republic and other selected countries. The major part of the thesis consists of description of the VAT taxation of basic transactions from the supllier and buyer perspective and it is followed by other selected operations that often happen in the business practice of a real company. At the end the specific aspects of the VAT are mentioned which are based on real business practise and which affect the business activities of this real company. The aim of the thesis is to introduce VAT completelly and systematically organize information of the mechanism of VAT taxation from the company point of view so that the thesis can be potentionally used as a metodical support for e.g. businesess newly registered for VAT or companies starting to trade goods beyond the Czech Republic. The result is a comprehensive overview of all relevant information and procedures related to VAT which is beneficial for all enterprises operating with value addend tax.Diplomová práce se zabývá vysvětlením pojmu ?daň z přidané hodnoty? a popisu obchodních kroků týkajících se této daně v souvislosti s obchodem v tuzemsku, ve státech Evropské unie a se třetími zeměmi. Nejprve je popsán princip, vývoj, zavedení a specifika DPH v ČR a jiných vybraných zemích. Hlavní část práce tvoří popis postupu zdanění DPH u základních obchodních operací z pohledu prodejce i kupujícího. Na to navazují další vybrané operace, které mají v obchodní praxi reálného podniku vysokou četnost výskytu, a na závěr jsou uvedeny konkrétní aspekty DPH vycházející z praxe, které mají vliv na obchodní aktivity tohoto podniku. Cílem práce je komplexně představit daň z přidané hodnoty a systematicky utřídit informace o mechanismu zdanění DPH z pohledu podniku tak, aby tato práce mohla být potenciálně využita jako metodická podpora např. pro firmy nově registrované k DPH či podniky začínající obchodovat se zbožím i za hranicemi ČR. Výsledkem je tak ucelený přehled všech důležitých informací a postupů v souvislosti s DPH, který je přínosný pro všechny ekonomické subjekty operující s daní z přidané hodnoty

Evaluation of yield and alpha acid content in selected hop varieties

The stability of the agricultural and technological properties of hop varieties over the course of time and under changing climate is essential for both growers and brewers. This study is a typical case of monitoring 12 hop varieties selected from a collection of hop genetic resources, that were evaluated in the years 2009 to 2021. The assessed parameters were the hop yield and content of alpha acids with a focus on the variability/stability of this characteristics. Only the Pilgrim and Target hop varieties from England showed exceptional hop yield above 3 kg/plant. On the other hand, the lowest hop yield was obtained from the Saaz and Bramling Cross hop varieties, i.e. below 1.5 kg/plant. The lowest variability of hop yield - below 30% - was found in the Savinjski Golding, Bramling Cross and Saaz hop varieties. In contrast, the Bobek, Aurora, Pioneer and Phoenix hop varieties demonstrated the highest variability of hop yield, i.e. above 50%. Further, also Target and Phoenix have the highest content of alpha acids, namely 9.68% w/w and 9.56% w/w, respectively. The lowest content of alpha acids was determined in Saaz, which was the only hop variety with an alpha acid content below 3.0% w/w. The Premiant, Target and Aurora hop varieties exhibited a variability of alpha acid content below 20%. On the contrary, the Bobek and Pilgrim hop varieties had the highest variability of alpha acid content, namely above 30%.O

Impartment of spicy, fruity and herbal aromas from the Czech hop varieties of Ceres, Pluto and Saturn to beer

The aim of the study is to evaluate the intensity and character of the beer aroma in selected hop varieties. In 2022 and 2023, new Czech Flavour hop varieties of Ceres, Pluto, and Saturn were registered. Ceres exhibits a mild citrusy and fruity hop aroma. Pluto has an intense fruity and herbal aroma, while Saturn has an intense fruity aroma with a milder citrus note. Differences in the intensity and character of the beer aroma were identified based on the hop variety used and the cold hopping dose. These varieties and their combinations were tested under cold hopping at 3 g/l and 6 g/l to assess the impartment of the aromas to beer. The combination of Pluto + Saturn shows the highest intensity of a spicy aroma, while Ceres exhibits the highest intensity of both the fruity and herbal aromas – all this at 6 g/l. The best character of the spicy aroma is observed with Ceres at 3 g/l. Ceres also demonstrates the best character of the fruity aroma, and Ceres + Pluto combination excels in the herbal aroma, both at the dose of 6 g/l. The popularity of beer is crucial, with the combination of Ceres + Pluto at 3 g/l proving to be the most popular. The results have practical applications in breweries producing bottom-fermented beers that utilize dry hopping. It is obvious which hop varieties or their combinations can be used to accentuate individual aroma profiles

Essential oils in Czech hop varieties

Czech hop varieties were evaluated as part of maintenance breeding. The evaluation was performed in a single location between 2011 and 2020. The average weight of hop essential oils (HEOs) is 0.43 to 2.28% w/w. The Saaz, Saaz Brilliant, Mimosa, Saaz Shine and Saaz Comfort hop varieties have a low amount of HEOs. Their maximum content of these compounds amounts to 1.1% w/w. The average proportion of myrcene is between 23.42 and 45.14% rel. Only the Agnus, Vital and Boomerang hop varieties have the maximum myrcene proportion above 50% rel. The average share of caryophyllene ranges between 6.19 and 13.15% rel. Saaz Late has a broad range of caryophyllene percentage – from 5.39% rel. to 15.53% rel. The average percenatge of farnesene is between 0.14 and 16.91% rel. Only the Saaz Comfort and Saaz Shine hop varieties have the maximum farnesene share above 20% rel. The average humulene content has a very broad range between 2.23 and 35.79% rel. The Vital, Mimosa, Gaia and Saaz Comfort hop varieties are in a group with a low humulene percentage, which is clearly different from other hop varieties. The average share of selinenes ranges broadly from 0.97 to 33.56% rel. Mimosa differs from the before mentioned varieties with its proportion of selinenes between 23.08 and 43.75% rel. The aim was to characterize and compare Czech hop varieties in terms of content and composition of HEOs

Evaluation of variability of the content of alpha and beta acids in Czech bittering hop varieties (Humulus lupulus L.)

Czech bitter varieties were evaluated between 2010 and 2022. Hop varieties displayed an average content of alpha acids between 10.24% w/w (Agnus) and 13.73% w/w (Gaia). Variability below 15%, proved good stability of alpha acids content in all tested bittering hops. All varieties showed a decrease in the content of alpha acids over a period of 13 years of hop cultivation. The highest content of beta acids was determined in Gaia (7.30% w/w). In contrast, the lowest content of beta acids was found in Rubín (3.73% w/w). The new bitter genotypes Uran and 5304 had an average alpha acid content of 11.56% w/w and 10.82% w/w, respectively. Uran showed an average beta acid content of 5.47% w/w and for the genotype 5304 it was 3.61% w/w. In terms of the alpha/beta acids ratio, the hop varieties can be divided into three groups. The first group included the varieties with an alpha/beta acids ratio below 2, i.e. Vital, Boomerang and Gaia. While Agnus and Uran displayed an alpha/beta ratio slightly above 2. The highest alpha/beta ratio above 3 was found in Rubín and the 5303 genotype

West Nile virus in overwintering mosquitoes, central Europe

Background: West Nile virus (WNV) is currently the most important mosquito-borne pathogen spreading in Europe. Data on overwintering of WNV in mosquitoes are crucial for understanding WNV circulation in Europe; nonetheless, such data were not available so far.Results: A total of 28,287 hibernating mosquitoes [27,872 Culex pipiens, 73 Anopheles maculipennis (sensu lato), and 342 Culiseta annulata], caught in February or March between 2011 and 2017 in a WNV-endemic region of South Moravia, Czech Republic, were screened for the presence of WNV RNA. No WNV positive pools were found from 2011 to 2016, while lineage 2 WNV RNA was detected in three pools of Culex pipens mosquitoes collected in 2017 at two study sites.Conclusions: To the best of our knowledge, this is the first record of WNV RNA in overwintering mosquitoes in Europe. The data support the hypothesis of WNV persistence in mosquitoes throughout the winter season in Europe

14. mezinárodní vědecká konference Didaktická konference 2021

Title in English: 14th International Scientific Conference Didactic Conference 2021: Proceedings Didactics of mathematics, natural sciences and vocational education represent developing areas and are a breeding ground for new ideas and approaches. In mathematics and physics, the proceedings provide an overview of the historical development of education process and the possibilities of activating students. From a practical point of view, physics and chemistry are interconnected by using simulations in teaching. Vocational education is represented from various perspectives, whether in technical education, by solving logistical problems, or educational activities in the teaching of economic subjects. Due to the current situation, there are abundant contributions on the effects of the ongoing pandemic on the educational process and distance learning

System of VAT taxation at import of the product GDP 02 from third countries to the territory of the European Community

katedra: KPE