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Comparison of Income Taxation of Self-employed Persons and Limited Liability Companies
Přibylová, Michaela ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the issue of choosing a suitable legal form of business, from the perspective of tax burden, including health and social insurance contributions. The part focused on theory is first devoted to the comparison of the basic aspects of business on the basis of a trade license as a self-employed person with the functioning of a limited liability company. Furthermore, the basic concepts in the field of personal and corporate income taxation are presented and compared. The key part of the whole thesis is to solve the situation of a model taxpayer who decides between doing business as a self-employed person and establishing a limited liability company, with regard to the total contributions to public budgets.
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The Necessity of a Social Worker in Primary Schools.
PŘIBYLOVÁ, Michaela
This bachelor thesis focuses on school social worker and his role in primary schools. The aim of the bachelor thesis is to find out the necessity of a social worker in primary schools, and to identify what their role should be from the perspective of principals and teachers in primary schools. In the research was chosen a qualitative research strategy in which was used the semi-structured interview technique. The interviews took place with teachers in primary school. The selection of the research population was realised by deliberate selection. The interviews were recorded on a dictaphone and then transcribed into a text form of the electronic version. The results evaluation was carried out by using an open coding. The codes have been assigned to the individual statements. By writing on this bachelor thesis, I have expanded my horizons about the profession of the school social worker, its role, and competencies in primary schools, and found out what view have teachers at primary schools on this profession. The bachelor's thesis can expand the awareness of the necessity of a school social worker and consider its inclusion into the legislative sphere. The research results showed that educational staff and other professionals can imagine the functioning of a school social worker in primary schools and confirmed that there is a need for them in certain areas of their focus on primary schools. It was found that the low practice of school social workers in the Czech Republic influences people's awareness of this position, and they cannot accurately determine its role in primary schools. Communication partners were able to imagine their role in certain areas, but it was more challenging for them to distinguish the boundary of the competencies of the school social worker to avoid duplication of other professions that operate in primary schools.
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Impacts of the realization of investments in water infrastructure on the development of small municipalities
Přibylová, Michaela ; Hupková, Martina (advisor) ; Punčochář, Pavel (referee)
PŘIBYLOVÁ, M. (2015): Impacts of the realization of investments in water infrastructure on the development of small municipalities. Master thesis. Charles University in Prague, Faculty of Science, Department of Social Geography and Regional Development, Prague, pp. 120. This thesis deals with the disposal of waste water in small municipalities. The theses addresses the impacts that may be caused by investment in the construction of water infrastructure. This investment is very expensive for small municipalities and could lead them into debt. The question to be answered is whether the construction of facilities for wastewater treatment is really important for small municipalities (and their development) and if it should be done in compliance with the EU directive. The task of the study is to assess the current situation of the requirement to build a system of wastewater treatment in small municipalities in Czechia. The study is written from the perspective of a social geographer and in particular in an economic and developing point of view. The theses is also trying to suggest an alternative and cheaper solution. The impacts of these investments could be identified on the basis of the relevant review of the literature and thanks to the responses from the interviews which were conducted both with...
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Impacts of the realization of investments in water infrastructure on the development of small municipalities
Přibylová, Michaela ; Hupková, Martina (advisor) ; Punčochář, Pavel (referee)
PŘIBYLOVÁ, M. (2015): Impacts of the realization of investments in water infrastructure on the development of small municipalities. Master thesis. Charles University in Prague, Faculty of Science, Department of Social Geography and Regional Development, Prague, pp. 120. This thesis deals with the disposal of waste water in small municipalities. The theses addresses the impacts that may be caused by investment in the construction of water infrastructure. This investment is very expensive for small municipalities and could lead them into debt. The question to be answered is whether the construction of facilities for wastewater treatment is really important for small municipalities (and their development) and if it should be done in compliance with the EU directive. The task of the study is to assess the current situation of the requirement to build a system of wastewater treatment in small municipalities in Czechia. The study is written from the perspective of a social geographer and in particular in an economic and developing point of view. The theses is also trying to suggest an alternative and cheaper solution. The impacts of these investments could be identified on the basis of the relevant review of the literature and thanks to the responses from the interviews which were conducted both with...
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Reflection of social development in partner relationships - outlook on life "singles"
PŘIBYLOVÁ, Michaela
Abstract The Bachelor thesis called The reflection of the development of the society in partnerships - opinions on life ?singles? devotes the issues of partnerships and the phenomenon singles. In the theoretical part, I focused on the development of society with regard on the partnerships. Closer I dealt with a historical development of the family to its present state. I also tried to capture the differences in perception of family values among selected countries of north and south Europe. I concentrated on the key demographic data relating to the family, where I tried to capture the evolution of birth, marriage and divorce rate in the Czech Republic. In the last chapter, I occupy with the issues of singles, where I state the typology of singles and possible reasons for the emergence of singles. Based on knowledge gained from research probe, whose task was to use qualitative methods strategy using semi-structured interviews of university students attitudes to marriage, unmarried cohabitation, and the life of singles were drawn following results. The research showed that college students consider marriage as important. Otherwise they would choose marriage at a later age when they have completed education a built family background and sufficient to achieve financial security. Cohabitation means for university students a certain possibility to end an inconvenient relationship at any time without legal responsibility. They are therefore free from any social status of divorced / separated. Singles only take responsibility for their decisions, just to satisfy your needs: developing their personality, to have enough time for their interests, to build a career. They can maintain multiple parallel non-binding relationships. However, this lifestyle is beneficial only up to 30 years of age. Students reported this age as a turning point. Singles, who are 30 years old, fear the risk to be left alone. Most of their friends and acquaintances can be in a relationship at this age and have a family, which may cause negative feelings on the particular person, sometimes even depressive states. The Bachelor thesis could be used as an informational or technical material for students dealing with issues of marriage, cohabitation or the life of singles.
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Life quality observation in people with anaemia
PŘIBYLOVÁ, Michaela
The content of my bachelor thesis of the topic Life quality observation in people with anaemia, concerns the disease description and further I dedicate to the comparison of anaemia diagnosed in a laboratory with patient's problems. On the basis of a questionairre completed by patients as well as the blood picture, I focus on the question whether the range of inconvenience in people with aneamia corresponds approximately to the seriousness of anaemia, whether this disease is influenced by age and other additional dieseases. Furthermore, I deal with the issue if nowadays, in a technologically oriented period, when the analysis of the blood picture nad other cell parametres are performed on advanced modern equipment, also blood smear microscopic examination may help in anaemia diagnosis. After the statistical evaluation of patients' questionairres, I can state what is the relation between the seriousness of anaemia and patient's clinical inconvenience. Thanks to the questionairre information I can then identify the factors which significantly influence this relation.
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