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katedra: KCL

International Tax Planning and Optimization

Diplomová práce se zaměřuje na mezinárodní daňové plánování a daňovou optimalizaci. Diplomová práce specifikuje, co je mezinárodní daňové plánování a poukazuje na jeho důležitost v dnešní době. Na základě získaných teoretických poznatků sumarizuje diplomová práce klíčové faktory, které by měly podnikatelské subjekty v rámci mezinárodního daňového plánování a optimalizace brát v potaz. Závěrem diplomová práce uvádí návrh postupu realizace procesu mezinárodního daňového plánování a to i na konkrétním případě.The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.

Solution Proposal of the Legal Entity income Tax Issue in the Non-profit Organization

Bakalářská práce se zaměřuje na nestátní neziskové organizace a problematiku jejich zdaňování z pohledu daně z příjmu právnických osob. Specifikuje jednotlivé příjmy, zda jsou či nejsou předmětem daně nebo zda jsou od daně osvobozené. Vymezuje hlavní a vedlejší činnost neziskové organizace. Pojednává o využití daňových zvýhodnění pro neziskové organizace. Obsahuje návrh daňové optimalizace konkrétních neziskových organizací a pro ně zpracovaná daňová přiznání.This thesis focuses on the non-profit organizations and issues of taxation in terms of taxes on corporate income. It specifies the each income, whether or not they are matter of taxing. The thesis identifies the main and secondary activities of the non-profit organization. It discusses the use of tax preferences for non-profit organizations. Bachelor thesis includes tax optimization design of specific non-profit organizations and processes tax returns for them.

Assigned forces and assets of the Armed Forces within Integrated Rescue System of the Czech Republic

Název práce: Vyčleněné prostředky ozbrojených sil ČR v rámci Integrovaného záchranného systému ČR. Cíle práce: popsat vývoj ozbrojených sil a současný stav Armády České republiky v jednotlivých obdobích od vzniku Československého státu až do roku 2005. Stručně charakterizovat činnost a vývoj Civilní ochrany od roku 1918 až do roku 2008. V krátkosti popsat významné mezníky ve vývoji Integrovaného záchranného systému ČR. Představit právní rámec, úkoly a hlavní složky IZS ČR. Vyjádřit součinnost mezi integrovaným záchranným systémem a Armádou České republiky se zaměřením na právní opory. Popsat principy a možnosti vyžadování a nasazování sil a prostředků AČR k záchranným nebo likvidačním pracím. Stručně charakterizovat jednotlivé záchranné útvary AČR, respektive jejich odřady, které jsou zahrnuty do plánované pomoci IZS ČR. Metoda: sběr dat z dostupné literatury a informačních zdrojů z dané oblasti a následně jejich utřídění. Klíčová slova: ozbrojené síly, Civilní ochrana, záchranné a výcvikové základny, síly a prostředky, Generální štáb.Title: Assigned forces and assets of the Armed Forces within Integrated Rescue System of the Czech Republic. Objectives of work: - to describe the past development and current status of the Armed Forces of the Czech Republic over specific periods since establishment of independent Czechoslovakia until the year 2005; - to briefly specify the development and role of Civilian Protection Force (equivalent of National Guard) within the period of 1918 until 2008; - to point out the most significant milestones of Integrated Rescue System (IRS) development and to introduce a legal framework, core tasks and main bodies of Czech Republic IRS; - to explain mutual relationship and cooperation between IRS and the Armed Forces of the Czech Republic in relation to legal aspects; - to describe principles and procedures for requesting and deployment of Armed Forces assets assigned to rescue assistance and disaster relief operations; - to briefly summerize Armed Forces rescue battalions, respectively their specific units allocated to overall Integrated Rescue System; Method: collection of data using subject literature and IRS database with follow up analysis and selection. Keywords: Armed Forces, rescue and training bases, assigned forces and assets, General StaffTechnické a úpolové sportyFaculty of Physical Education and SportFakulta tělesné výchovy a sport

Factors Influencing the Production of Sensory Active Substances in Brewer’s and Wine Yeast

The publication focuses on brewer’s and wine yeast and their role in the production of alcoholic beverages. Individual strains and yeast species differ in the structure of the genome. Numerous hybridizations led to the formation of new yeast lines, for example groups of bottom-fermenting yeasts Saaz and Frohberg. The structure of the genome is linked with the synthesis of proteins. Proteins affect the cell’s metabolic processes and their products. Therefore, yeast have a signifi cant effect on the fl avor and taste of fermented beverages. Alcohols, esters, acetaldehydes, monoterpenoids, organic acids, glycerol, vicinal diketones, or sulfur compounds produced by yeast give rise to the characteristic fl avor and aroma profi les used in the production of various types of beers and wines. The aroma and the taste are also affected by stress factors that act on yeast cells during fermentation processes. The publication also includes a brief overview of yeast metabolism, with emphasis on glucose catabolism and ethanol fermentation

Storage of Pitching Yeast in Brewery

This article deals with the issue of pitching yeast storage in brewery. The storage conditions before its repitching are a key factor for the quality of the fi nal product. A short overview of factors affecting viability and vitality of yeast during its storage is given, as well as the effect of the way and temperature of its storage on the following fermentation. The stirring of yeast during the storage and acid washing treatment are also discussed

Characterization of Technologically Utilized Saccharomyces Yeast

Saccharomyces yeasts have been used for several thousand years in production of various fermented beverages and foods. Many of the technological strains have a hybrid origin and their identification is often complicated. This article is based on a diploma thesis that focused on the characterization of 40 selected commercially available technological (brewer’s, wine, baker’s, distillery) and type yeast strains using molecular biological and phenotypic methods. The aim of this study was to select a method for species-specific identification of yeast and discrimination of yeast strains according to their technological classification. Two of the methods enabled the identification of yeast on the species-level. One sample of dried yeast intended for lager beer production was identified as top-fermenting yeast. All strains were further tested for the ability of grow at various temperatures and utilization of selected saccharides under aerobic and anaerobic conditions. The ability to grow on selected sugars confirmed the considerable variability among species of the genus Saccharomyces. None of the methods under study enabled us to discriminate the yeast strains on the basis of their technological group

Determination of cystathionine beta-synthase activity in human plasma by LC-MS/MS: potential use in diagnosis of CBS deficiency

Cystathionine β-synthase (CBS) deficiency is usually confirmed by assaying the enzyme activity in cultured skin fibroblasts. We investigated whether CBS is present in human plasma and whether determination of its activity in plasma could be used for diagnostic purposes. We developed an assay to measure CBS activity in 20 μL of plasma using a stable isotope substrate - 2,3,3-2H serine. The activity was determined by measurement of the product of enzyme reaction, 3,3-2H-cystathionine, using LC-MS/MS. The median enzyme activity in control plasma samples was 404 nmol/h/L (range 66–1,066; n = 57). In pyridoxine nonresponsive CBS deficient patients, the median plasma activity was 0 nmol/ho/L (range 0–9; n = 26), while in pyridoxine responsive patients the median activity was 16 nmol/hour/L (range 0–358; n = 28); this overlapped with the enzyme activity from control subject. The presence of CBS in human plasma was confirmed by an in silico search of the proteome database, and was further evidenced by the activation of CBS by S-adenosyl-L-methionine and pyridoxal 5′-phosphate, and by configuration of the detected reaction product, 3,3-2H-cystathionine, which was in agreement with the previously observed CBS reaction mechanism. We hypothesize that the CBS enzyme in plasma originates from liver cells, as the plasma CBS activities in patients with elevated liver aminotransferase activities were more than 30-fold increased. In this study, we have demonstrated that CBS is present in human plasma and that its catalytic activity is detectable by LC-MS/MS. CBS assay in human plasma brings new possibilities in the diagnosis of pyridoxine nonresponsive CBS deficiency