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Taxation of Slovak Permanent Establishment in the Czech Republic
Daňková, Alexandra ; MBA, Jonáš Vokřál, (referee) ; Brychta, Karel (advisor)
The diploma thesis is devoted to the issue of taxation of a Slovak permanent establishment in the Czech Republic. It describes the individual steps leading to the determination of the corporate income tax base in the Czech Republic and the application of the double taxation avoidance method. The paper contains an analysis of the differences between Czech and Slovak accounting legislation, which must be taken into account when including Slovak accounting results into the founder's accounting. A model example describes the procedure leading to the avoidance of double taxation.
Fulfilling Needs of Appalic Patient from the Point of View of Family Members and Nurse as Part of Nursing Process.
DAŇKOVÁ, Alexandra
The apallic syndrome is a group of symptoms characteristic of a condition wherein the cerebral cortex ceases to govern the organism and only the brain stem remains effective. The condition is typical of a consciousness change known as the vigilant coma in which the patients' eyes move around without being able to fix on nearby persons or objects; the patients do not make any spontaneous movements and are unaware of both themselves and their surroundings, with which they cannot establish a contact. Adopting the viewpoints of nurses and family members, this paper addresses the needs of apallic patients. The theoretical part, while describing the syndrome and human needs in general, deals in detail with what the apallic patients may require and how they should be nursed. Moreover, the theoretical part specifies the role of nurses at the apallic patients' bedside, the issues of their families, and those of the way in which the nurse is supposed to communicate with the family. The paper aims to disclose the patients' needs; the level of their satisfaction; and the roles that nurses and families play in the care of apallic patients. These objectives yielded the following research questions: What needs of apallic patients should be met in the process of nursing? To what extent does the nursing process meet the needs? What role in the care of apallic patients should be assumed by nurses as assessed from their families' point of view? and What role in the care should be adopted by the family members themselves? The set being surveyed consisted of 10 nurses deployed at the Intensive Care Units (5 nurses from the Internal Medicine Department ICU and 5 from the 2nd Aftercare Department ICU of the České Budějovice Hospital) and 5 family members of the patients. The required information was gathered using the method of qualitative research applied through semi-structured interviews held with the nurses and the family members. The investigation took place on the premises of both ICUs of the Hospital. Answers obtained from the persons in response to the partial research questions made it possible to accomplish the paper's objective. The effort revealed certain deficiencies in the care being delivered. Not all the patients' needs were found properly satisfied, first and foremost psychosocial needs and those concerning activities. Such needs could be beneficially fulfilled with reliance on the concept of basal stimulation, a method not routinely used in the care. As follows from the interviews, in visiting their relatives the family members become depressed, and their emotions have not changed during the recent years. The paper can be instrumental in improving the quality of care provided by nurses to the apallic patients and in communicating with their families.

See also: similar author names
2 DAŇKOVÁ, Alexandra
2 DAŇKOVÁ, Anna
2 Danková, Alžbeta
4 Danková, Andrea
1 Daňková, A.
4 Daňková, Alena
2 Daňková, Alžběta
4 Daňková, Andrea
2 Daňková, Aneta
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