This diploma thesis is oriented to analysis of physiological effect of synthetic estrogen ethinylestradiol (EE), which represents the main component of steroid-based substance used in hormonal contraception. From wide range of physiologically important protein molecules, which might be effected by this steroid, thesis focuses to the study of the sodium plus potassium activated, magnesium dependent adenosinetriphosphatase (Na+, K+ - ATPase), which is selectively inhibited by cardiac glycosides such as ouabain (g strophantine). Na+, K+ - ATPase represents an important plasma membrane bound enzyme, which catalyzes the active transport of sodium and potassium across plasma membrane. In the first part of this work, Na+, K+ - ATPase was determined by binding of radioactively labeled selective inhibitor of this enzyme [3H]ouabain, used for this purpose. In the second part of this work, plasma membrane fluidity was analyzed by steady-state fluorescence anisotropy of DPH. The effect of EE on [3H]ouabain binding was studied first under in vitro conditions by using human embryonic kidney cells (HEK293) which were cultivated for 24 hours in the presence of EE in tissue culture medium. Second, the effect of EE was also studied under in vivo conditions, by subcutaneous application of EE to the female rats of Wistar...

Diploma Thesis Abstract This diploma thesis is focused on value added tax (VAT) from the perspective of Czech and European law. VAT was introduced in the 50s of last century and became the general indirect tax in the European Union (EU). This thesis is introductory analysis of VAT law that is regulated in the Czech Republic by Act No. 235/2004 Coll., on Value Added Tax, as amended and in the EU by the Council Directive 2006/112/EC of 28 November 2006 on the Common system of Value Added Tax and basic comparison with regulation in the Slovak Republic by Act No. 222/2004 Coll. of Acts, on Value Added Tax, as amended. At the end it results in possible trend towards internal market and the need for effective action to combat the tax fraud and tax evasion in the future. The first chapter describes characteristics of VAT in the frame of tax law in the Czech Republic's law system. The second chapter presents short history of VAT as the general indirect tax in the Czech Republic since 1993 and analyses the Act No. 235/2004 Coll., on Value Added Tax and its institutes and provisions with relation to judgements made by courts. It continues with impact on tax maintainance by institutions as the General Financial Directorate and on criminal law. The main chapter goes through one of the EU rules that has huge impact on...

Tato práce pojednává o automobilu v podnikání. Práce zahrnuje informace z několika oblastí, které se navzájem ovlivňují a které jsou vymezeny zákony o podmínkách provozu na pozemních komunikacích, dani silniční, dani z přidané hodnoty, účetnictví a daních z příjmů. Práce se zabývá vozidly obecně a jejich tříděním, silniční daní, situací, kdy je automobil zařazen v obchodním majetku a automobilem v obchodním majetku nezařazeným.

In the first part of this thesis is characterised VAT, is mentioned its principle, basic terms. Then is characterised reverse charge system on the level Directive 2006/112/ES principle, reasons for implementation, application in the Czech republic, etc. The second part of this thesis is described the system reverse charge in civil engineering in detail. There are mentioned principles of uses. Then are analysed problems, advantages and disadvantages related to this system of taxation. These aspects evaluated the subjects of taxation a electrician, a joiner and construction company (from viewpoint customer and supplier) and tax administrator.

My diploma thesis is focused on German taxation and the impact on Czech subjects exporting or investing in Germany. The aim of my diploma thesis is to provide Czech enterpreneurs with useful and current information about the taxation system applied in Germany and give basic tax burden calculations in order to facilitate orientation in such complicated system. In addition to this, it also provides information about exporters' obligations related with entering the German market. The thesis is split into three major parts. The opening part contains two chapters dealing with export and investment flows from the Czech Republic to Germany. The thesis also outlines the basic steps to be carried out when entering the German market, for instance when founding a company in Germany as well as other general information related to export to Germany and ways of investment access to this major market and investment activities. The other two parts of the thesis are thematically overlapping. The second part includes the third chapter focusing on the tax harmonization process within the European Union and the fourth chapter on particular German taxes which is thematically linked with the third part. The second part also gives some tax calculation methods in order to facilitate orientation in these quite complicated tax issues. The last part deals with the use of German and Czech tax systems in practice. It gives some practical taxation examples, some of them applied on maths calculations again. Due to frequent changes in the field of taxation I mainly used Czech and German internet sources and current legal regulations.

My diploma thesis is focused on German taxation and the impact on Czech subjects exporting to Germany. The main aim of this thesis is to give Czech entrepreneurs useful and current information about the German taxation system and to show basic tax calculations. My thesis is split into four chapters. The opening chapter deals with the internal market of the European Union, its history and its four freedoms. The second chapter outlines export of goods and services from the Czech Republic to Germany, the possibilities of entering the German market and the basic steps to be carried out while entering this area. Second part of the thesis presents the practical part. The third chapter includes particular German tax system and the comparison of Czech and German tax systems. The last chapter is focused on the use of German tax system in practice, especially VAT and it gives (as well as the third chapter) practical taxation examples.

This thesis is dealing with development and analysis of value added tax rates and income tax rates in developed countries. Developed countries are member states of European Union and member states of Organisation for Economic Co-operation and Development. Standard value added tax rates are analysed during period 1971 till 2011 for both formations with following comparison. The development of corporate tax rates is observed from 1981 to 2011 again for both formations with comparison afterwards. For the same period of time are analysed free marginal rates of personal income tax but only within OECD. Next can be found analysis and comparisons of rates mentioned above from seven chosen states including the Czech Republic. In the final part, the development of tax rates in chosen states with respect to the development of GDP in these states is presented. The development in chosen states is surveyed for the period 1981-2011.

The topic of this master thesis is the German tax system which is a relatively complicated entity. The aim of this thesis is to provide the updated and practical information useful for the Czech exporters and for their business activities in Germany. The thesis consists of five chapters. The first chapter describes the main export features from the Czech Republic to Germany. Next chapter analyses the different legal forms of companies that can be set up in Germany. The third chapter presents the process of the tax harmonisation and co-ordination within the EU. Next two chapters create the practial part of the master thesis. Particular types of both direct and indirect taxes are object of the fourth chapter. Finally, the last chapter applies the theoretical knowledge gained from the previous parts of the thesis in form of examples and situations from the tax practice and real business life of the entrepreneurs who export their goods and services to Germany.

The thesis is aimed at estimate of calculation of tax evasions at value-added tax (VAT) in the Czech Republic between 2005 and 2011. The estimates are executed on the basis of the concept of tax gap. Tax gap compares theoretically calculated tax amount with the real tax amount. Results of the calculations are compared to the results of calculations of cumulative studies of tax gap executed in the countries of European Union. The issue of grey economy is also topic of the thesis and different approaches to calculations of grey economy are mentioned. Topics like tax-evasions causes, tax-evasions types and ways of its solving follow. Conclusion of the thesis includes questionnaire survey among payers of VAT. Survey is especially aimed at tax evasions and possible solutions to them.

The presented diploma thesis is focused on the preparation, characterization and study of membrane properties of liposomal systems which were composed of the neutral phosphatidylcholine (DPPC), cholesterol, negatively charged phosphatidylglycerol (DPPG), polyethylenglycol bounded to phosphatidylethanolamine (PEG5000–PE) and polycation N,N,N-trimethylchitosan (TMC). The influence of individual components and their concentrations on the average particle size, zeta potential and changes in the outer and inner part of the bilayer was investigated. In this matter, methods of dynamic and electrophoretic light scattering and fluorescence spectroscopy with the application of laurdan and DPH probes were used. Based on the above-mentioned parameters, concentrations of components that most suitably influence properties of liposomes in terms of the intended application were selected for the definite complex. It was managed to prepare a liposomal complex stealth liposome–N,N,N-trimethylchitosan, which, due to the optimized composition, could have suitable attributes as a drug delivery system for inhalation administration of biologically active substances.