Diploma thesis deals with the institute insolvency proceedings and especially solutions in insolvency process of self-employed people. The first part is orientated on solution form in insolvency process and the difference between insolvency, bankruptcy or reorganization. According to the wording of the Act no. 182/2006 Coll., which speaks about insolvency and the way of solving. The first part also explains reasons between the ways of solving. The second part contains analysis and comparate about the difference of conditions in different county courts in the Czech republic and there is focused on the result of insolvency process.

The main objective of this thesis is to verify the efficiency of waste material from olive oil production to immobilize risk elements Pb, Cd and Zn in extremely contaminated soil and to verify following hypothesis: application of waste material from olive oil production will limit the availability of risk elements in the soil and also improves a supply of soil available nutrients and biological properties of the soil. The work is divided into two parts, theoretical part (literature review) and experimental part. The theoretical part contains a general description of the risk elements and their possible harmful effects on living organisms, indicating their possible sources of entry into the environment, describes the behavior of these elements in the soil, especially events that contributes to the retention of soil. Furthermore, there are some possible methods for remediation of soil contaminated with hazardous elements and is described in more detail immobilization technique using soil improvers. In this chapter is devoted to the waste material from olive oil production, whose properties are tested in the experimental part of this work. The experimental part is focused on verification sorption capability of waste material from olive oil production for selected risk elements. As a waste material has been used dry olive residue (known as DOR), and DOR after remediation of these types of fungi: Penicillium chrysogenum, Coriolopsis floccosa, Bjerkandela adusta and Chondrostereum purpureum. Analytical methods were used to determine the concentrations of the elements, the pH, the point of zero charge (pHpzc), and cation exchange capacity (CEC) for the individual samples representing material DOR and DOR after remediation of certain species of fungi. The preliminary sorption experiment determined sorption efficiency for the elements Cd, Pb and Zn for all the material tested. Stability of the risk element bonds was verified via model desorption experiment. Model laboratory incubation experiment was carried out to assess the potential changes of hazardous elements mobility in the contaminated soil, depending on dose and type of DOR material. At the same time there were determined contents of available proportions of essential elements in the soil. The contents of elements were determined by atomic spectrometry (ICP-OES) and the results analyzed by adequate statistical methods. Results showed good sorption capacity of the waste material DOR, especially after transformation with different species of fungi, for hazardous elements and particularly Pb, less then Cd and Zn. The desorption experiment, however, showed unstable linkages elements in samples DOR, particularly in the case of Zn, which is also reflected in the incubation experiment. This instability is probably due to the low pH material DOR, therefore it would be useful for further research take into account the increase of pH levels of these samples. In terms of elemental composition appears to be biotransformed DOR as a good source of nutrients. The treatment of thesoil increased accessibility of nutrients such as Cu, Fe and Mn for plants.

Deammonification is biological process, where ammonia is removed out of the wastewater. Advantages, compared to traditional nitrification/denitrification, consist in saving energy used to aeration and lower requirements to organic substrate. Anammox bacteria, which are realizing the process are very sensitive. Their optimal temperature is about 35 °C to 45 °C. In real life, the treatment of wastewater runs in lower temperature. This thesis is focused on the influence of temperature fluctuation on efficiency of deammonification. For the experiment was used model with CSTR reactor, which deals with adjusted sludge water from anaerobic sludge stabilization. Sludge water from ÚČOV Praha was diluted by tap water and nitrite nitrogen was added. Anammox bacteria were cultivated in form of suspension (activated sludge), which was obtained in anammox reactor from estonian university in Tartu. The experiment lasted 280 days. It was divided into three phases, depending on changing temperature. In the first part, the average temperature was 23,3 °C, in the second part 27,5 °C, and in the third part was setted up the temperature decrease from 27 °C to 16,2 °C. The volume load of Ntotal was between 0,024 and 0,174 kg/(m3.d). With increasing temperature was noticed increasing efficiency of N-amon and N- NO2- removal. The hypothesis, that anammox rector can be succesfully operated in low temperature (18,3 °C), was confirmed. Inhibition caused by temperature was noticed under 16,2 °C. At this point, efficiency of removal N-amon, N-NO2-, N-NO3- and Ntotal decreased. Anammox bacteria approved ability to deal with short-term (1 week) temperature drop. After increase of temperature from 16,2 °C back to 23,9 °C, it was detected high ability to remove nitrogen forms. Average effectivity of Ntotal removal was 45,1 %. Higher efficiency was reached of N-amon, it was 72,0 %. During the experiment was removed 88,9 % N-NO2-. Because of the collected results, we can say, the annamox reactor can be sucessfully run in lower temperatures around 16,2 °C, if inhibition caused by temperature is short-term.

The thesis deals with assessment of the effect of pH value, temperature, concentration of toxic forms of nitrogen, concentration of dissolved oxygen and other factors on the process of start-up of the nitrification reactor serving for biological pre-treatment of fugate. Another objective of this thesis is to assess the effect of the conditions prevailing in the reactor on the efficiency of transformation of N-ammon to oxidized forms of nitrogen. During the system start-up, nitrifying activated sludge sampled from the regeneration zone of the activation process at the Central Waste Water Treatment Plant in Prague was used as inoculum. The laboratory model with suspended biomass consisted of a nitrification reactor, the working volume of which was 1.5 l in the first part of the experiment and 5 l in the second part of the experiment. The system start-up lasted from 17 April 2015 to approximately 12 May 2015 (days 0 to 32). N-ammon concentration in the inflow ranged from 1660 mg/l to 3000 mg/l. Volume loading of ammonia-nitrogen in the reactor ranged from 0.1 to 0.4 kg/(m3.d). During the experiment, the dissolved oxygen concentration ranged 3.6 to 6.8 mg/l, and the temperature range was 23 C°. The performed experiment confirmed that it is possible to start up and maintain longterm the nitrification process also in fugate from a biogas station. It has been proved that despite the extreme characteristics of fugate, the nitrification process can be incorporated from the first days of the reactor operation. From the beginning of the experiment, N-NO3 was abundantly generated. N-ammon oxidizing efficiency ranged between 90 and 99 % and influenced particular by pH values.

Physical exercise increases tissue demand for oxygen and cell respiration, resulting in the generation of free radicals and reactive oxygen species. Overproduction of oxidants exceeding the cellular antioxidant capacity results in oxidative stress. Oxidative stress leads to tissue damage of a wide range of biomolecules and causes metabolic changes that consequently influence performance. To protect against oxidative stress, the body has an effective antioxidant defence system, including non-enzymatic and enzymatic components. The antioxidative effect of evening primrose oil (EPO) administration on the oxidative stress of race horses during their regular training period was determined. The eight-week experiment was performed on ten clinically healthy thoroughbred horses. All the horses were enrolled in a regular training program. Eight weeks before the experiment, the horses were fed a diet which remained the same for the following eight weeks, only supplemented with 150 ml EPO (blood samplings 3 times). Total antioxidant reactivity, thiobarbituric acid reacting substances, uric acid, levels, activities of muscle enzymes, eg. aspartate aminotransferase, creatine kinase, and parameters of fatty acid metabolism such as triacylglycerols and nonesterified fatty acids were determined. Average values of TAS after supplementation with EPO rose gradually and were detected at significantly higher levels in the sixth week in comparison with the control. The concentration of malondialdehyde, measured as TBARS, decreased significantly compared with the untreated control. The activities of AST and CK fluctuated, but no disturbance was demonstrated in muscle homeostasis. The present results indicate that the total antioxidant activity of the thoroughbred horses fed a diet supplemented with EPO was higher, and it helped stabilize the permeability of the muscle cell membranes in the horses at full workload.

The Financial Administration of the Czech Republic uses different instruments and procedures in struggle against VAT evasions. The most important instrument used today is the so-called Institute of Unreliable Tax Payer. The dissertation is focused on basic principles of the Institute of Unreliable Tax Payer, discovering its deficiencies and making suggestions for improvements. The main emphasis is placed on critical view of each standard of the Institute of Unreliable Tax Payer. Finally the dissertation evaluates the Unreliable Tax Payer implementation in VAT evasion.

This dissertation is about problems of tax evasion on VAT. The aim is to confirm hypothesis that subjects which are committing fraud on VAT have many of the identical characteristics. Another goal is to determine this identical characteristics. The theoretical part of this dissertation contains introduction into VAT problematic with emphasis on carousel fraud, where are presented individual parts of carousel chain and approaches which administrators of tax are using. In Analytical part of dissertation, which form a basis of this work, are analysed data from 50 real tax control. This data are analysed and searched for identical characteristics of VAT fraud. By using regression analysis is searched bond strength of this characteristics to amount of assessed tax. In conclusion are evaluated results from analytical part of this dissertation.

The value-added tax has significant fiscal and monetary effect. This tax has the largest portion of revenues from all taxes in the tax system to the state budget all European Union members. From this perspective, it is a key element for the national economy. The specific characteristic of the value-added tax affects the price of almost every goods and services in the European Single market. The initial implementation and tax rate change have effect on the inflation rate, which reflect and indicate about economic situation. The tax rate changes lead not only to different tax incomes, but also to different consumer prices. This thesis is researching strength of impact of tax rates changes on the inflation. All types of rates and their changes have different impact on the inflation and their effects are different in time. The most significant influence has a standard rate in the short term and first reduced rate in the long period. In general, the increasing of rates has stronger impact on the inflation than reducing. From these reasons is necessary thorough preparation and analysis before every tax rate change, because every tax rate change has influence on the economic stability, competitiveness of business and household consumption expenditure.

The goal of this thesis is to to describe and analyze the composition of gastronomic and biodegradable waste in South Moravian Region and possible biogas plants utilization. The legislation for gastronomic waste management is described in the theoretical part. Furthermore, it is briefly described the process of collection and disposal of waste and the basic characteristics of biogas and the operation of biogas plants. The practical part analyzes the composition of biodegradable waste in households identified using the questionnaire method and the composition of the gastronomic waste in the catering faci-lities identified by detailed quarterly weighing of waste in the preparation and consu-ming food. Based on established facts, the calculations are done and conclusions of uti-lization of waste as input material in a biogas plants are given.

ANDRADE, Aline Batista de. Diagnóstico socioambiental e gestão participativa de unidades de conservação marinhas: o caso do Parque Estadual Marinho da Pedra da Risca do Meio (Fortaleza, Nordeste do Brasil). 2015. 84 f. Dissertação (Mestrado em Ciências Marinhas Tropicais) Instituto de Ciências do Mar, Universidade Federal do Ceará, Fortaleza, 2015. / Submitted by Nadsa Cid (nadsa@ufc.br) on 2015-11-11T20:07:56Z No. of bitstreams: 1 2015_dis_abdeandrade.pdf: 1294480 bytes, checksum: 8810ac08b6b1220dbbfbefe6c5d43aa7 (MD5) / Approved for entry into archive by Nadsa Cid(nadsa@ufc.br) on 2015-11-11T20:08:11Z (GMT) No. of bitstreams: 1 2015_dis_abdeandrade.pdf: 1294480 bytes, checksum: 8810ac08b6b1220dbbfbefe6c5d43aa7 (MD5) / Made available in DSpace on 2015-11-11T20:08:11Z (GMT). No. of bitstreams: 1 2015_dis_abdeandrade.pdf: 1294480 bytes, checksum: 8810ac08b6b1220dbbfbefe6c5d43aa7 (MD5) Previous issue date: 2015 / The scientific literature on marine protected areas has gaps as social environmental diagnostics and participatory management, in which approach the characterization of stakeholders and their relation to protected areas. In this sense, the overall aim of this research is to provide the social environmental diagnosis and the perception of stakeholders of Marine State Park Pedra da Risca do Meio (PEMPRM). The social environmental diagnosis and the research of perception resulted from: archival work; questionnaires and interviews; and meetings of participation, which occurred in 2013 and 2014. The survey was conducted through questionnaires and interviews. The sample size was 60 stakeholders, which are 30 recreational divers and 30 artisanal fishermen. Data were statistically analyzed using the Chi-Square test (χ²), with 5% significance level. The justifications of the answers were categorized by setting up frequencies for each category. The meetings of participation counted with the direct involvement of 13 artisanal fishermen, and also there was the presence of listener participants. The socioeconomic profile of the recreational divers of PEMPRM is mostly male, with well distributed age group and complete higher education. The profile of artisanal fishers is all male, most of which has aged over 40 years, incomplete elementary school education and dependence on fishing as the sole source of income. Recreational divers said they use mainly compressed air and artificial light. As for fishing tackle, there is the use of hook and line by 100% of fishermen; however, other instruments are also mentioned: “manzuá”, “marambaia”, “caçoeira” and trawl. Divers and fishermen consider PEMPRM as very important protected area and deem also important your cooperation in participatory management of this area. For these actors, PEMPRM promotes the preservation of the marine environment and the benefit to the continued implementation of the recreational diving and artisanal fishing activities in the region. While act in PEMPRM, divers and fishermen compete for space and environmental resources, hereby it has led to conflicts between these two groups of local stakeholders. Regarding the revision of the management category, prevailed ideas that signal to a proposal to adapt PEMPRM for Extractive Reserve (RESEX). / A literatura científica sobre unidades de conservação marinhas apresenta lacunas quanto aos diagnósticos socioambientais e à gestão participativa, em que se aborde a caracterização dos atores locais e sua relação com as áreas protegidas. Nesse sentido, o objetivo geral do presente trabalho é fornecer o diagnóstico socioambiental e a percepção dos atores locais do Parque Estadual Marinho da Pedra da Risca do Meio (PEMPRM). O diagnóstico socioambiental e a pesquisa de opinião resultaram de: levantamento documental; aplicação de questionários e entrevistas; e encontros de participação, ocorridos em 2013 e 2014. A pesquisa de opinião ocorreu por meio de questionários e entrevistas. O tamanho amostral foi de 60 atores locais, sendo 30 mergulhadores recreativos e 30 pescadores artesanais. Os dados foram analisados estatisticamente, utilizando-se o teste Qui-Quadrado (χ²), com nível de significância de 5%. As justificativas das respostas foram categorizadas, definindo-se frequências para cada categoria. Os encontros de participação contaram com a atuação direta de 13 pescadores artesanais, havendo também a presença de participantes ouvintes. O perfil socioeconômico do mergulhador recreativo do PEMPRM é de maioria masculina, com faixa etária adulta bem distribuída e escolaridade de Ensino Superior completo. O perfil dos pescadores artesanais é de totalidade masculina, cuja maioria apresenta faixa etária acima de 40 anos, escolaridade de Ensino Fundamental incompleto e dependência da pesca como única fonte de renda. Os mergulhadores recreativos afirmaram que utilizam, principalmente, ar comprimido e luz artificial. Quanto aos apetrechos de pesca, destacou-se o uso de linha e anzol por 100% dos pescadores; porém, outros instrumentos também foram mencionados: manzuá, marambaia, caçoeira e rede de arrasto. Mergulhadores e pescadores consideram o PEMPRM como uma área protegida muito importante e julgam também importante a sua colaboração na gestão participativa dessa unidade de conservação (UC). Para esses atores, o PEMPRM propicia a preservação do ambiente marinho e o benefício para a execução continuada das atividades de mergulho recreativo e pesca artesanal na região. Atuando simultaneamente no PEMPRM, mergulhadores e pescadores competem por espaço e recursos do meio, o que tem gerado conflitos entre esses dois grupos de interessados locais. Quanto à revisão da categoria de manejo da UC, prevaleceram as ideias que sinalizam para uma proposta de adequação do PEMPRM para Reserva Extrativista (RESEX).