Esponjas do gênero Aplysina (Ordem: VERONGIDA) são conhecidas por apresentarem em seu metabolismo secundário compostos derivados da dibromotirosina, os quais são um importante aliado para o processo de identificação dessas esponjas. Este trabalho descreve o estudo do perfil químico de 14 espécimens de esponjas do gênero Aplysina, coletadas na Bahia de Todos os Santos-BA, no ano de 2007. Também foi desenvolvida uma metodologia de desreplicação, utilizando-se da técnica hifenada HPLC-PDA-MS(ESI), busca na literatura (MarinLit) e comparação com padrões. Os resultados obtidos demonstram claramente que essas esponjas apresentam os derivados da dibromotirosina e que a metodologia de desreplicação permitiu confirmar e/ou prever possíveis estruturas desses compostos com eficiência e sem a necessidade do seu isolamento. Entretanto, não foi possível distinguir as espécies dos organismos estudados através do seu perfil químico, uma vez que eles apresentaram praticamente os mesmos metabólitos em todas as frações analisadas. Isto demonstra que a classificação taxonômica em nível de espécie requer, necessariamente, a análise do esqueleto (espículas) das esponjas e possivelmente análises genômicas. A análise das frações aquosas permitiu apenas confirmar a presença desses derivados através da análise das absorções típicas no espectro de UV. Também, este é o primeiro trabalho sobre o estudo do perfil químico dessas esponjas com a utilização de um sistema de desreplicação que inclui a técnica hifenada HPLC-PDA-MS(ESI). / Sponges of the genus Aplysina (Order: VERONGIDA) are commonly recognized by the presence of dibromotyrisine derivates at their secondary metabolites, compounds which are an important tool for their taxonomic identification. The present study describes the chemical profile of 14 sponges of Aplysina sp., collected in Bahia de Todos os Santos-BA. We developed a dereplication methodology using the hyphenated technique HPLC-PDA-MS(ESI), a database research (MarinLit) and comparison with chemical standards. The results showed that the 14 sponges analysed present dibromotyrisine derivates and that the dereplication methodology enabled the prediction and/or confirmation of such structures without their previous isolation. However, the taxonomic identification of the 14 individual sponges at the species level was impossible due to the fact that chemical profile was of the sponges too similar. This result demonstrates that the taxonomic identification Aplysina sponges at the species level also requires the skeleton analysis and possibly genomic studies. Analyses of aqueous fraction confirmed the presence of dibromotyrisine derivates. Furthermore, this is the first study of the chemical profile of Aplysina sponges that utilizes a dereplication methodology which includes the hyphenated technique HPLC-PDA-MS(ESI).

The thesis deals with the motives and instruments that can be used by corporate management to adjust the accounting within the law resulting in creative accounting. There are given possible examples of accounting in practice for the various options according to Czech accounting legislation and IFRS and in some cases indicated view of the problem within U.S.GAAP. The thesis describes reasons which lead corporate management to creative accounting, there are further analyzed groups that should oversee the accounting or have an impact on the creation of laws that restrict creative accounting or vice versa support. The thesis also describes the importance and influence of information, methods of their extraction and their use not only for creative accounting. It also discusses consolidation, which can be used by management to adjust corporate statements in order to enhance the image of the company. The work concludes with a chapter focusing on banking sector where is shown that a large number of banks there are not doing so well as their annual reports show.

The aim of the master’s thesis is study of polymer composite system with the addition of graphite, production of test specimen and determination of their mechanical and thermal properties. The theoretical part deals with graphene, its structure, preparation and properties. Subsequently, it deals with functionalization and derivates and nanocomposites polymers with the addition of graphene are generally analyzed. The experimental deals with the preparation of selected specimens. Tensile and laternal tests and DMA were used for study.

O mecanismo da substituição tributária tem ganhado, sobretudo nos últimos anos, grande importância como instrumento para reduzir a sonegação fiscal e incrementar a arrecadação do ICMS pelos Estados. Nesse contexto, o Estado de São Paulo tem sido aquele que mais tem lançado mão de tal prerrogativa, acreditando que a fiscalização tem se tornado menos dispendiosa, com a redução do esforço fiscal. Em virtude desse comportamento, observa-se um descontentamento por parte do meio empresarial, com a colocação de diversos argumentos contrários ao sistema. Dentre os argumentos, cita-se a possibilidade de que a introdução de tal mecanismo esteja gerando um impacto no preço final dos produtos para o consumidor, em virtude da substituição tributária poder aumentar o ônus fiscal para os produtores. Nesse sentido, este trabalho buscou verificar se a inserção da substituição tributária no Estado de São Paulo em um segmento específico é capaz de interferir nos preços de seus produtos. O setor escolhido para realização da analise foi o de lacticínios, representado por três produtos: leite UHT (longa vida), leite em pó e manteiga, que passaram a responder pelo novo regime tributário em maio de 2008. A análise baseou-se na construção de um modelo de séries temporais para os preços dos produtos, tendo sido efetuado testes de presença de quebras estruturais nas séries e, adicionalmente, realizado um comparativo entre os preços efetivamente realizados nesse mercado e os previstos, caso não houvesse alteração da legislação. Os resultados mostraram que para os três produtos analisados não houve impacto do novo regime tributário sobre os preços ao consumidor final. / The tax substitution mechanism has gained, especially in recent years, a great importance as instrument to reduce tax evasion and increase ICMS collection to states. In this context, the State of São Paulo has been the one that has most made use of this prerogative, believing that the tax inspection has become less expensive, including decreasing of the tax collection effort. As a result of this behavior, dissatisfaction among the business owners has been created and several arguments against the system have been raised. Within these arguments, the possibility of generating an impact on the final price of goods to consumers, after the introduction of this mechanism, is based on the fact that tax substitution is able to increase producer tax burden. In this sense, this work attempts to verify if the adoption of tax substitution in São Paulo in a specific market can interfere in the pricing system of the products. The sector chosen was the dairy market, represented by three products: UHT milk (long life), powder milk and butter. These goods got the new tax mechanism in May of 2008. A time series model to prices of the goods was constructed. A structural break test in the series, as well as comparative of effective realized and forecasted market prices, in case of non existence of rule modifications, was done. Based on the adopted hypothesis and model, the results showed for three analyzed goods there was no impact over consumer prices because of the new tax substitution rules.

O mecanismo da substituição tributária tem ganhado, sobretudo nos últimos anos, grande importância como instrumento para reduzir a sonegação fiscal e incrementar a arrecadação do ICMS pelos Estados. Nesse contexto, o Estado de São Paulo tem sido aquele que mais tem lançado mão de tal prerrogativa, acreditando que a fiscalização tem se tornado menos dispendiosa, com a redução do esforço fiscal. Em virtude desse comportamento, observa-se um descontentamento por parte do meio empresarial, com a colocação de diversos argumentos contrários ao sistema. Dentre os argumentos, cita-se a possibilidade de que a introdução de tal mecanismo esteja gerando um impacto no preço final dos produtos para o consumidor, em virtude da substituição tributária poder aumentar o ônus fiscal para os produtores. Nesse sentido, este trabalho buscou verificar se a inserção da substituição tributária no Estado de São Paulo em um segmento específico é capaz de interferir nos preços de seus produtos. O setor escolhido para realização da analise foi o de lacticínios, representado por três produtos: leite UHT (longa vida), leite em pó e manteiga, que passaram a responder pelo novo regime tributário em maio de 2008. A análise baseou-se na construção de um modelo de séries temporais para os preços dos produtos, tendo sido efetuado testes de presença de quebras estruturais nas séries e, adicionalmente, realizado um comparativo entre os preços efetivamente realizados nesse mercado e os previstos, caso não houvesse alteração da legislação. Os resultados mostraram que para os três produtos analisados não houve impacto do novo regime tributário sobre os preços ao consumidor final. / The tax substitution mechanism has gained, especially in recent years, a great importance as instrument to reduce tax evasion and increase ICMS collection to states. In this context, the State of São Paulo has been the one that has most made use of this prerogative, believing that the tax inspection has become less expensive, including decreasing of the tax collection effort. As a result of this behavior, dissatisfaction among the business owners has been created and several arguments against the system have been raised. Within these arguments, the possibility of generating an impact on the final price of goods to consumers, after the introduction of this mechanism, is based on the fact that tax substitution is able to increase producer tax burden. In this sense, this work attempts to verify if the adoption of tax substitution in São Paulo in a specific market can interfere in the pricing system of the products. The sector chosen was the dairy market, represented by three products: UHT milk (long life), powder milk and butter. These goods got the new tax mechanism in May of 2008. A time series model to prices of the goods was constructed. A structural break test in the series, as well as comparative of effective realized and forecasted market prices, in case of non existence of rule modifications, was done. Based on the adopted hypothesis and model, the results showed for three analyzed goods there was no impact over consumer prices because of the new tax substitution rules.

This diploma work with the title "The influence of the frequency of flood damages on the insurance policy" has the aim to describe the impact of this kind of natural disasters on financial and insurance products. The introductory part deforms floods, their history and carries out their dividing into particular types. The second chapter shows products of insurance against floods. The following third chapter describes measures, which home insurance companies, banks and government have already accepted against floods. On the contrary the forth part is interested in proposals, which these particular subjects present within the framework of solving of the flood problems and which ones have not been accepted so far. The last fifth chapter realizes in short flood problems in Europe, especially in Germany and Slovakia.

In the first part thesis describes theoretical basis about international business and exchange rate risk. The practical part focuses on analysis of the company through analysis of competition, financial analysis and SWOT analysis. Integrated overview is supplemented by exchange rate risk analysis. In the last part of thesis there are specific options of elimination exchange rate risk.

Heterocyclen mit einer a-Hydroxycarbonyl-Einheit wie 3-Hydroxy-[1,5]-benzothiazepin-4-one oder 3-Hydroxychroman-4-one sind von Interesse, da sie Bestandteil von Pharmazeutika (z. B. Diltiazem®) oder Naturstoffen (z.B. die Flavonoide) sind. Ringtransformationen von optisch aktiven Glycidaten mit Binucleophilen stellen eine nützliche Synthesemethode zur Darstellung solcher Produkte dar. In Abhängigkeit von der Position des Angriffes des Nucleophiles am Oxiranring (a- oder b-Angriff) werden zwei Produkttypen mit verschiedenen Ringgrößen gebildet. Der Ablauf der Reaktion hängt vom Binucleophil, von den Substituenten am Oxiran und von den Reaktionsbedingungen ab. 4-Hydroxypyrazolidin-3-one werden bei der Reaktion von Glycidaten mit Hydrazinen gebildet. Reaktionen mit 1-Amino-2-mercapto-Verbindungen geben ausschließlich [1,4]-Thiazin-3-one. Gelenkt durch die Substituenten am Oxiran reagieren Glycidate mit o-Phenylendiaminen entweder zu Tetrahydro-chinoxalin-2-onen oder zu 3-Hydroxy-[1,5]-benzodiazepin-2-onen. Bei der Bildung der Tetrahydro-chinoxalin-2-one aus unsymmetrisch substituierten o-Phenylendiaminen wird eine hohe Regioselektivität beobachtet. Epoxyamide, gebildet aus Glycidsäuren und o-Aminophenol, cyclisieren unter basischen Bedingungen zu 1,4-Benzoxazin-3-onen, während in Gegenwart einer Lewis-Säure 3-Hydroxy-[1,5]-oxazepin-4-one gebildet werden. Reaktionen von Oxiran-carbonsäureamiden mit o-lithiierten Phenolderivaten führen zu Epoxyketonen, die zu 2-Alkyliden-cumaranonen oder 3-Hydroxychroman-4-onen transformiert werden können. Ohne Inanspruchnahme der Carbonylgruppe sind [1,4]-Benzoxazine durch die Reaktion von Glycidaten mit o-Aminophenolen erhältlich. Alle Ringtransformationen verlaufen stereoselektiv, so daß enantiomerenreine Produkte erhalten werden. / Heterocycles with an a-hydroxycarbonyl moiety such as 3-hydroxy-[1,5]-benzothiazepin-4-ones or 3-hydroxychroman-4-ones are of interest because they are frequently encountered in pharmaceuticals (e.g. Diltiazem®) or natural products (e.g. flavonoids). Ring transformation of optically active oxirane carboxylic acid derivatives with ambident nucleophiles provide a useful synthetic method for such type of products. Depending on the position of attack on the oxirane ring by the nucleophile (a- or b-attack) two types of products with different ring sizes are formed. The mode of reaction depends on the type of binucleophile, the substituents at the oxirane, and the reaction conditions. 4-Hydroxypyrazolidin-3-ones are formed in the reaction of glycidates with hydrazines. Reaction of 1-amino-2-mercapto nucleophiles exclusively afforded [1,4]-thiazin-3-ones. Governed by the substituents at the oxirane on the reaction of glycidates with o-phenylendiamines result either in tetrahydroquinoxalin-2-ones or 3-hydroxy-[1,5]-benzodiazepin-2-ones. In the formation of tetrahydroquinoxalin-2-ones from asymmetrically substituted o-phenylendiamines, high stereoselectivity was observed. Epoxyamides, formed from glycidic acids and o-aminophenols, cyclize to [1,4]-benzoxazin-3-ones under basic conditions while 3-hydroxy-[1,5]-oxazepin-4-ones are formed in the presence of a Lewis acid. Reaction of oxirane carboxylic acid amides with o-lithiated phenol derivatives afforded epoxyketones that could be transformed to 2-alkyliden-coumaranones and 3-hydroxychroman-4-ones. Without the use of the carbonyl group [1,4]-benzoxazines are available in the reaction of glycidates with o-aminophenols. All ring transformations were highly stereoselective giving enantiomerically pure products.

Subject of my thesis is a credit risk in the czech banking environment. It consists of five chapters. First one contains description of basic risks banks are exposed to. The next one addresses the credit risk itself and its management, including determination of credit policy and the process of credit granting. Related to this topic is hedging, in broader sense also including provisioning and reserves creation. Third chapter is about credit derivatives, via which the credit risk can be reduced. Closely related to this topic is a securitisation process and it's products. Fourth chapter deals with regulation, which is an essential part of the banking sector nowadays. I focus primarily on Basel II and its credit risk part. In the final chapter I describe credit risk management of one of the biggest czech banks, Ceska sporitelna, which granted most credits in 2010.

Thesis "Foreign exchange exposure and currency risk" deals with managing foreign currency exposure and foreign exchange risks when doing business in The Czech Republic. It defines foreign exchange risk, different types of foreign exchange exposures and the possibility of its ensuring, as well as internal and external methods of reducing foreign exchange exposure and foreign exchange risk. The practical part is devoted to a particular solution, respectively to the management of foreign exchange exposure and foreign currency risk in ABC, s.r.o. company.