The first chapter describes the relationship of Great Britain and the European Union. It deals with the circumstances of joining into the EEC, discusses the exceptions of the membership and finally presents a detailed approach of the UK representatives of the ruling political parties. The second chapter focuses on the deeper issues of leaving the EU, while examining the possibility of this legislative step. The third chapter deals with the position of the Great Britain within the EU as compared to other member states. The fourth chapter assesses the economic impact of Brexit on UK and EU countries.

The submitted diploma thesis deals with the tax authority of municipalities in the area of the real estate tax. The aim of the thesis is to find out the measure of using real estate tax coefficients by the individual size of municipalities and then analyse reasons for their using or wasting. The analysis of using real estate tax coefficients and reasons of their using or wasting was performed in two regions, Jihočeský and Ústecký. The data was collected by questionnaires on the chosen sample of municipalities in the individual size of municipalities. The secondary data was collected from statistic published by the General financial headquarters. The gained data shows that some of real estate tax coefficients are used by 52 % of municipalities. However, more municipalities using the possibility of putting coefficients in place are located in Ústecký region. The least coefficients are used by municipalities in the size of ones up to 2 000 inhabitants, which are from all the groups the most influenced by the opinions of inhabitants.

The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. In situations where the letter of law itself is ambiguous and predicaments arise, possible resolutions are presented.

This thesis deals with employee benefits. The first part is focused generally on employee compensation, division of benefits and their legal regulations. The main part of thesis describes employee benefits from the point of view of accounting and taxes -- contribution for meals, non-alcoholic beverages, private use of company cars, contributions to the pension and life insurance, extra holidays, education of employees and gifts for employees. In conclusion, benefits are analysed in a selected company.

The submitted diploma thesis deals with the taxation of financial institutions, focusing on current trends in this field. Its aim is to analyze and compare implemented forms of taxation of financial institutions in selected countries. The first chapter provides the analysis of taxation of financial institutions in the Czech Republic and focuses on the specifics related to corporate income tax and value added tax. The second chapter discusses the approach to the taxation of financial institutions in selected countries where the focus is on the financial stability contribution, financial activities tax and financial transaction tax. The third chapter deals with the development of the implementation of the financial transaction tax in the European Union. Moreover, briefly describes the process of these discussions and examines the current proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax. The thesis also contains an approximate prediction of tax revenues in case that the Czech Republic implemented the European financial transaction tax.

This thesis deals with the issue of real estates in business. It defines the real estate in accordance with the laws and mentions related taxes. Emphasis is placed on accounting and tax impact of various options for acquisition a property, obligations of entrepreneurs arising from operations of real estates and property disposal methods. The text is supplemented by practical examples. The thesis highlights changes in force since 2014, resulting from the new version of the legislation. The last part of the thesis involves an analysis of real estates which are reported by selected companies of the food sector in the Czech Republic.

Especificações formais são úteis para descrever o que um sistema deve fazer sem definir como, e, em virtude da sua natureza formal e da possibilidade de abstração, é possível analisá-las sistematicamente. No entanto, o uso de especificações formais como parte do desenvolvimento de software não constitui prática comum. Isso se dá, em parte, pelo fato de existirem apenas um pequeno número de metodologias e ferramentas adequadas que dêem suporte a esse desenvolvimento. O primeiro objetivo deste trabalho é propor uma metodologia de desenvolvimento que possibilite, a partir de uma especificação formal em notação Z, produzir uma implementação dessa especificação em Java. Essa metodologia centra-se na geração do esqueleto da aplicação Java e na instrumentação desse esqueleto com mecanismos de verificação de condições (invariantes, pré e pós-condições) e rastreamento de violações dessas condições. Através desses mecanismos, possibilita-se intercalar desenvolvimento formal e informal no processo global de desenvolvimento de software. O segundo objetivo é desenvolver uma ferramenta que implemente parte dessa metodologia, produzindo uma implementação parcial que deverá ser complementada pelo usuário. / Formal specifications are useful for describing what a system should do, without defining how, and, owing to its formal nature, it is possible to analyse them systematically. However useful formal specifications are, their usage as part of the software development process is rather rare. This is, in part, due to the scarcity of both methodologies and tools that support this development. The first goal of this work is to define a software development methodology that enables the developer to produce a Java application from a formal specification written in Z. This methodology will rely strongly on the generation of Java application skeletons and instrumentation of the generated code with means of verifying conditions (invariants, pre and post-conditions) e tracing violations of these conditions. Through this mechanisms, it is possible to mix formal and informal development in the global software development process. The second goal of this work is to develop a tool that will implement part of this methodology, producing a partial implementation that must be complemented by the developer.

A citocinese bacteriana é controlada por diversas proteínas que se agrupam em um complexo chamado divisomo. O cerne do divisomo é constituído por FtsZ, uma proteína homóloga à tubulina eucariótica, que se auto-associa formando uma estrutura chamada anel Z. O anel Z serve como arcabouço e recruta diversas outras proteínas componentes do divisomo para o sítio onde o septo será sintetizado na célula. A formação do anel Z é modulada por proteínas que se ligam diretamente a FtsZ e regulam a sua auto-associação, tanto induzindo como inibindo a sua polimerização. Apesar de muitos destes moduladores de FtsZ já serem conhecidos, muito pouco se sabe sobre o mecanismo pelo qual eles controlam a estruturação do anel Z in vivo. O objetivo do presente trabalho foi estudar a interação entre FtsZ e um modulador de divisão, a proteína ZapA, da bactéria gram-positiva Bacillus subtilis. Para isso construímos uma biblioteca de mutantes de ftsZ por \"Error Prone PCR\", com aproximadamente 1 substituição por cópia de ftsZ e contendo um total de 1x105 clones. A partir dessa biblioteca, utilizamos duas triagens genéticas para identificar mutantes incapazes de interagir com ZapA. Na primeira estratégia, selecionamos 12 mutantes de FtsZ resistentes à superexpressão de uma forma tóxica de ZapA, que bloqueia a divisão, causando filamentação e morte das células. Surpreendentemente, apesar destes mutantes serem insensíveis ao efeito de ZapA, ensaios citológicos mostraram que nenhum deles perdeu a interação com ZapA. Como as mutações foram mapeadas nas vizinhanças do sítio catalítico e de polimerização de FtsZ, e como a maioria delas confere resistência cruzada aos efeitos de outros moduladores de FtsZ, suspeitamos que elas afetassem a estabilidade do polímero de FtsZ e, consequentemente, o comportamento do anel Z. Essas suspeitas foram confirmadas em ensaios de FRAP e cálculos de proporção de FtsZ no anel Z, indicando que os mutantes formam um anel Z mais estável que o normal. Como não obtivemos mutantes que perderam a interação com ZapA na primeira triagem, aplicamos a biblioteca em uma segunda estratégia de triagem genética, procurando um mutante de FtsZ que voltasse a interagir com um mutante de ZapA que não se liga mais a FtsZ (ZapAN62A). Esta estratégia de ganho de função identificou um candidato, FtsZE91V , que, tanto por critérios genéticos como citológicos, voltou a interagir com ZapAN62A. Apesar do mutante FtsZE91V mostrar-se capaz de restaurar a interação com ZapAN62A, ele não afetou a interação com ZapA selvagem, segundo nossos ensaios de microscopia de fluorescência e viabilidade. O mutante FtsZE91V, mapeia na hélice H3 de FtsZ. Esta hélice está exposta na superfície de FtsZ (compõe um dos lados da molécula de FtsZ) de uma maneira compatível com a idéia de que ela seria importante para interações laterais entre polímeros de FtsZ. Nossos resultados apontam, portanto, que a hélice H3 deve ser o sítio de interação para ZapA em FtsZ. / The bacterial cytokinesis is ruled by a number of proteins that constitute the divisome complex. FtsZ, a homologue of eukaryotic tubulin, is the main component of the divisome and self-associates in a structure named Z ring. The Z ring works as a scaffold and recruits the other components of divisome, establishing itself where the septum will be synthesized in the cell. Some of these proteins interact directly with FtsZ and control self-association, promoting polymerization or preventing it. Although there have been discovered many of FtsZ modulators, little is known about the mechanisms that control the formation of the Z ring in vivo. The aim of this work was study de interaction between FtsZ e one of its division modulators, ZapA protein, on Bacillus subtilis grampositive bacteria. We created a mutagenized ftsZ plasmid library by error prone PCR, which contained 1,0x105 transformants and exhibited a mutation rate of one substitution per ftsZ copy. The library was transformed into a modified Bacillus subtilis strain and we performed two genetic screenings to select cells with FtsZ mutants incapable of interacting with ZapA. In first strategy, we selected 12 resistant ftsZ mutants for a toxic ZapA overexpression, that blocked division and caused filamentation and cell death. Surprisingly, although these mutants were insensitive to ZapA effect, cytological assays showed that none of them lost interaction with ZapA. As the substitutions were mapped around the catalytic and interaction site of FtsZ structure and showed resistance to other modulators, we suspected that the mutations were affecting the polymer stability of FtsZ and, consequently, the behavior of Z ring. This hypothesis was confirmed by FRAP experiments and by calculations of FtsZ proportions in Z ring, pointing out that the mutants form more stable Z rings. As we didnt\' find mutants that lost their ZapA´s interaction, we applied our library in a second genetic screen, looking for mutants that return to interact with a ZapA mutant (ZapAN62A) that doesn´t bind to FtsZ anymore. This gain of function strategy identified one candidate, FtsZE91V, which returns to interact with ZapAN62A in our genetic and cytological assays. Although the mutant FtsZE91V showed itself capable to interact with ZapAN62A, that didn´t affect the interaction with wild type ZapA by our fluorescent microscopy and viability assays. The substitution E91V was mapped on H3 helix of FtsZ structure. This helix is exposed on FtsZ surfaces (on FtsZ´s lateral side), being compatible with the idea that lateral interaction is important in FtsZ polymers. So, we concluded that helix H3 is the binding site of ZapA in FtsZ.

Problemformulering Det visar sig att marknadsföring kan påverka individers attityder både positivt och negativt, men frågan vi ställer oss är, skiljer sig olika generationers attityder kring annonsering via SMS och annonser på sociala medier och påverkar dessa attityder i sin tur intentionen till köp.  Syfte Syftet med studien är att undersöka och utvärdera om det existerar skillnader mellan olika generationers attityder till annonsering via SMS och annonsering på sociala medier som individer får på mobiltelefonen. Syftet är även att undersöka och  utvärdera om generationernas attityder påverkar deras köpintention. Forskningsfrågor I vilken utsträckning skiljer det sig mellan olika generationers attityder till annonsering via SMS och sociala medier?  I vilken grad påverkar attityderna köpintentionen?  Metod Metoden som använts i studien är kvantitativ med en deduktiv ansats. Kvantitativ data har samlats in via en utformat webbenkät där 211 respondenter deltog. För att analysera insamlad data har SPSS använts.  Slutsats Det existerar inga markanta skillnader mellan generationernas attityder, men attityderna till annonser via SMS påverkar köpintentionen med en förklaringsgrad på 65,8% och för sociala medier förklaras påverkan med förklaringsgraden 58,9%. / Problem definition It is shown that marketing can affect the attitudes of individuals both positive and negative, but the question is, does it differ between different generations attitudes towards advertising through SMS ads and social media ads, and does these attitudes affect the purchase intention.  Purpose The purpose of the study is to examine and evaluate if differences exists between different generations attitudes towards advertising they recieve to their mobile phones, through SMS and social media. The purpose is also to examine and evaluate if generations attitudes affect their purchase intention.  Research question To what extent does it differ between the different generations attitudes towards advertising through SMS and social media? In what degree does the attitudes affect purchase intention? Method The method used in this study is a quantitative method with a deductive approach. The quantitative data was collected using an online survey where 211 respondents participated. To analyse the collected data we used SPSS. Conclusion No apparent differences between the generations attitudes was found, but the attitudes towards advertising through SMS affect purchase intention with an coefficient of determination of 65,8% and for social media the coefficient of determination was 58,9%.

Les trachycladindoles sont des composés naturels extraits de l’éponge marine Trachycladus laevispirulifer, récoltée au large de la grande baie sur de l’Australie.Cette famille composée de 7 membres, du trachycladindole A au trachycladindole G, présente des activités cytotoxiques intéressantes contre diverses souches de cellules cancéreuses comme le colon, le sein ou les poumons. C’est le trachycladindole E qui présentes les activités les plus intéressantes et donc sur lequel nous nous concentrerons.D’un point de vue chimique, tous les membres de cette famille présentent un squelette indolique substitué en position C2 par une fonction acide carboxylique et en position C3 par une guanidine cycle à 5 chaînons. La position C5 peut présenter un atome de brome alors que la position C6 peut porter un hydroxyle. Une méthode récemment développée au laboratoire permet l’introduction d’un groupemenet alkoxy et d’un atome d’azote sur un motif de type énamide. Cette méthode a été appliquée à la formation de la guanidine portée par la position C3.La synthèse d’un modèle simplifié des trachycladindoles, assurant la faisabilité de la formation de la guanidine au moyen de l’alkoxyamination, est décrite tout comme les efforts pour son application à la synthèse totale du trachycladindole E. Alors que nous essayions d’obtenir le motif énamide nécessaire à l’application de l’alkixyamination, nous avons observé un résultat surprenant qui nous a donné l’opportunité de développer une nouvelle réaction entre les indoles et les ynamides.Les ynamides sont des outils synthétiques puissants connus pour présenter à la fois un centre nucléophile et un centre électrophile. En effet, grâce à la délocalisation du doublet non liant de l’azote, la position α est électrophile alors que la position β est nucléophile.Nous avons observé que le traitement d’un indole par une base en présence d’un N-sulfonylynamide menait à une réactivité inhabituelle, formant exclusivement un Z-indoloéthènamide N-substitué. Etonnemment, la formation de ce composé serait le fruit d’une addition de l’atome d’azote de l’indole sur la position β, ce qui constitue formellement une réaction entre deux centres nucléophiles.Cette réactivité peut être inversée en modifiant les substituants sur l’atome d’azote de l’ynamide d’un sulfonamide pour un carbamate ou un acétamide. Dans ces cas, la réaction a lieu sur la position α de l’ynamide, accompagnée par la perde du groupement électro-attracteur, aboutissant à l’amidine correspondante. La post-fonctionnalisation des composés issus de ces transformations a été effectuée, permettant l’accès à des squelettes macrocycliques inédits. / The trachycladindoles are natural compounds extracted from the marine sponge Trachycladus laevispirulifer, harvested in the great south bay of Australia. This family presents 7 members, from trachycladindole A to trachycladindole G, which show interesting cytotoxic activities against diverse cancer cells e. g. colon, breast or lung. It is trachycladindole E which presents the most interesting activity and on which we will focus.From a chemical point of view, all the members of this family present an indolic scaffold substituted in C2 position by a carboxylic acid function and in C3 position by a five membered cyclic guanidine moiety. The C5 position may present a bromine atom while the C6 position may bear a hydroxyl.A method recently developed in our laboratory allows the introduction of an alkoxy and an amine moiety on an enamide scaffold. This method was applied to the formation of the guanidine borne by the C3 position. The synthesis of a simplified model of trachycladindole, insuring the formation of the guanidine using alkoxyamination, is described as well as the efforts toward its application to the natural product trachycladindole E.While trying to obtain the enamide moiety necessary for the application of the alkoxyamination, we observed a surprising result which gave us the opportunity to develop a new reaction between indoles and ynamides.Ynamides are powerful synthetic tools known to present both an electrophilic and a nucleophilic center. Thus, due to the delocalization of the nitrogen atom lone-pair, the α-position is electrophilic while the β-position is nucleophilic.We observed that the treatment of an indole by a base in presence of an N-sulfonyl-ynamide led to an unusual reactivity, giving birth exclusively to an N-substituted Z-indoloethenamide. Quite surprisingly, the formation of this compound arises from the addition of the indole nitrogen on the ynamide β-position, which formally constitutes a reaction between two nucleophilic centers. This reactivity can be reversed by varying the substituent on the ynamide nitrogen from sulfonamide to carbamate or acetamide. In these cases, the reaction takes place at the α-position of the ynamide, along with the loss of the EWG, leading to the corresponding amidine. The post-functionalization of the compounds arising from these transformations has been performed, allowing the access to unprecedented macrocyclic scaffolds.Mechanistic investigations using DFT calculations were carried out to understand how the reaction proceeds.