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Dopady změny sazby daně z přidané hodnotyMiklíková, Radmila January 2012 (has links)
No description available.
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Účetní a daňové aspekty občanských sdruženíMrázková, Nikol January 2012 (has links)
No description available.
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Nastavení systému nákladů podnikatele na správu a obnovu vozového parkuFikarová, Lenka January 2013 (has links)
No description available.
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Možnosti financování veřejné vysoké školy s ohledem na účetní a daňové dopadyStehlíková, Ivana January 2013 (has links)
No description available.
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Dopady změny sazby daně z přidané hodnotyHašková, Monika January 2013 (has links)
No description available.
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Daňové zatížení různých forem podnikáníKunčarová, Eva January 2013 (has links)
No description available.
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Účetní a daňová specifika podnikání lékařůPokorná, Hana January 2013 (has links)
No description available.
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Information literacy skills : Hong Kong primary teachers' perceptions of the role of the teacher librarianLeung, Yuet Ha January 2018 (has links)
The thesis reviewed the changes to the role of teacher librarians and the implications of this for primary teachers. The study sought to explore the teachers’ views about information literacy skills, who should teach them and the role of the teacher librarian. This study took a mix-methods approach, i.e. quantitative and qualitative research, in which self-report data were collected through a questionnaire to classroom teachers followed by individual face to face interview with six questionnaire respondents. The findings of the study were that teachers associate information literacy skills with information technology skills. Though they said they understand information literacy skills, their understanding of information literacy skills was discrete and not systematic compared with the definition of information literacy skills in the literature. They agreed that information literacy skills were important and they have the responsibility to teach student such skills. They agreed that they have further professional development needs in terms of information literacy skills. Teachers who started teaching before 1998 reported some changes in teaching and learning made by the presence of the teacher librarian. They agreed with the provision of the teacher librarian post though they were not aware of the legislated role of the teacher librarian. They thought that awareness of the role of the teacher librarian and information literacy skills and the ability to develop students’ information literacy skills would help them utilize the skills of the teacher librarian. The findings have highlighted the implications for teacher education to train teacher information literacy skills, raise teachers’ awareness of the role of the teacher librarian especially in Cooperative Planning and Teaching with teachers to equip student information literacy skills. For serving teachers, piloting the role of the teacher librarian, Cooperative Planning and Teaching and flexible library timetable are necessary to facilitate implementation of the legislated role of the teacher librarian.
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Produção de ciclodextrina glicosiltransferase (CGTASE) por amostras de bacilus utilizando meios alternativos contendo substratos agroindustriaisPaula Patrícia Borba 10 May 2013 (has links)
As enzimas microbianas apresentam um elevado potencial biotecnológico e são utilizadas nas mais diversas áreas industrial. A ciclodextrina glicosiltransferase (CGTase, EC 2.4.1.19) é uma enzima com hablidade de converter amido em ciclodextrinas (CDs), sendo produzida por diversos microorganismos, principalmente por bactérias do gênero Bacillus, sendo principalmente aplicada nas industrias de alimentos e farmacêutica. A utilização da formulação de meios alternativos considerados econômicos, tem gerado diversos estudos no sentido de substituir componentes dos meios tradicionais de produção, por substratos de resíduos industriais e agroindustriais de baixo custo e com elevado valor agregado. Neste sentido, foi realizada inicialmente, a seleção de amostras produtoras da enzima CGTase, tendo sido selecionado Bacillus Licheniformis (UCP 1021), através da formação de halo característico em todas as condições testadas. EM seguida, estudos foram realizados para formulação de meios alternativos econômicos utilizando resíduos agroindustriais, casca da batata (Solanum tuberosum L) e soro de leite, na produção da CGTase. Na formulação dos meios em que a casca de batata substituiu o amido, foram utilizadas as concentrações de 2,5; 5 e 10 g/L, sendo denominados de A, A e A. No meio denominado B, foi substituído a peptona por casca de batata (10g/L), no meio C foi substituído extrato de levedura por soro de leite (5g/L), e no meio D foi substituído a peptona por soro de leite (5g/L). Todos os ensaios de produção da enzima, ocorreram a 37C, 150 rpm, 84 horas. Os resultados obtidos evidenciaram que o meio padrão de produção obteve uma atividade específica de 0,120 umol/mg em 24h, e verificou-se que todos os meios alternativos produziram a enzima, porém o meio denominado A apresentou a maior atividade específica para b-CD (0,823 umol/mg), em 12h, sugerindo assim que a utilização de meios econômicos contendo resíduos agroindustriais, é uma alternativa viável no processo de produção de diversos compostos bioativos utilizados na biotecnologia microbiana. / Microbial enzymes have a high biotechnological potential and are used in various industrial areas . The cyclodextrin glycosyltransferase ( CGTase , EC 2.4.1.19 ) is an enzyme with hablidade to convert starch into cyclodextrins ( CDs ) , being produced by various microorganisms , mainly bacteria of the genus Bacillus , being mainly applied in the food and pharmaceutical industries . Using the formulation of alternative means considered economical , has generated many studies to replace components of the traditional means of production , for substrates of industrial and agro-industrial residues of low cost and high value -added . In this connection , it was initially performed , selection of produce CGTase enzyme samples , Bacillus licheniformis (UCP 1021) were selected by halo formation characteristic in all conditions tested. Then , studies were conducted to formulate economic alternative means using agroindustrial waste , peel the potato ( Solanum tuberosum L ) and whey in the production of CGTase . In formulating means that the potato peel replaced starch , the concentrations used were 2.5 ; 5:10 g / L , being named A , A and The . In the middle called B was replaced by potato peel peptone ( 10g / L ) in medium C was replaced by yeast extract, whey (5 g / L) medium and peptone- D was replaced by whey ( 5g / L). All assays for enzyme production occurred at 37 C , 150 rpm , 84 hours . The results showed that the standard production medium achieved a specific activity of 0.120 umol / mg in 24 hours, and it was found that all alternative media produced the enzyme , however, the midst called A showed the highest specific activity for B- CD ( 0.823 umol / mg) at 12 hours , suggesting that the use of cheap media containing organic residues , is a viable alternative for the production of various bioactive compounds used in microbial biotechnology process.
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Srovnání molekulární divergence pohlavních chromosomů a autosomů u příbuzných druhů obalečů (Tortricidae) / Molecular divergence of sex chromosomes compared to autosomes in related species of tortricidsŠÍCHOVÁ, Jindra January 2011 (has links)
In systems with female heterogamety (e.g. WZ/ZZ; female/male), the Z chromosome has several characteristics that distinguish it from autosomes, such as different effective population size (Ne) and hemizygosity in the heterogametic sex. These characteristics may lead to an accelerated rate of adaptive changes for the Z-linked genes compared to autosomal coding sequences, often referred to as the Fast-Z effect. This work is the first attempt to test the Fast Z effect in Lepidoptera by using two methodological approaches. These included comparative fluorescence in situ hybridizations and comparisons of substitution rates in coding sequences.
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