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Liability of the state for damage caused in relation to the administration of taxes with focus on security orders
Bareš, Martin ; Vybíral, Roman (advisor) ; Kotáb, Petr (referee)
This rigorous thesis consists of three chapters, an introduction and a conclusion. In the introduction of this thesis, the author explains the reasons for the choice of the given topic, defines the objectives of the thesis and its systematics. The author also describes the methodology of the thesis and the sources. In the first chapter, the author defines the concept of tax administration. In the second chapter author focus on security orders, conditions for its issuance and consequences of their issuance, as well as termination of their effectiveness are discussed in detail. In the third chapter, the author introduces the reader to the legal regulation of the state liability for damage caused in the exercise of public authority, where attention is paid to individual issues of this institute. In particular, the prerequisites for state liability for damage, the issues of limitation, obliged and entitled persons and the specifics of the claim for compensation against the state. The focus of the thesis is in its fourth chapter, which deals with the liability of the state for damages caused by tax administration. In this chapter, the author applies the general conclusions adopted in the previous chapters to the issue of the tax administrator's misconduct in tax administration. In the first subchapter,...
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Psychopathology of early-onset schizophrenia and its therapy with focus on atypical neuroleptics
Koblic Zedková, Iveta ; Hrdlička, Michal (advisor) ; Bareš, Martin (referee) ; Stárková, Libuše (referee)
OBJECTIVES: The aim of our study was to assess clinical presentation of early-onset schizophrenia spectrum disoders (EO-SSD), the time to first improvement and efficacy associated with selected atypical (AAPs) and typical (TAPs) antipsychotics, as well as two main side effects - weight gain and treatment-emergent extrapyramidal symptoms (EPSs) during the treatment in patients with EO-SSD. METHODS: This was a systematic chart review of all patients receiving routine clinical care in our department, with selected AAPs (risperidone, olanzapine, ziprasidone, quetiapine and clozapine) and TAPs (haloperidol, perphenazine and sulpiride), for schizophrenic psychoses, between 1997 and 2007. During this period, our review identified 173 patients (85 males, 88 females; mean age 15.8±1.6 years); their treatment included 297 treatment trials. Data on premorbid adjustment, prodromal symptoms and psychopathology at admission, as well as comorbidity were evaluated based on the patients' medical records. The time to first improvement could be estimated in 258 treatment trials; of these, 195 (76%) comprised AAPs and 63 (24%) TAPs. The time to first improvement was assessed in agreement with the methodology established for retrospective studies as the number of treatment days prior to the first record of improvement...
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Cortical and Subcortical Mechanisms of Time Perception
Dušek, Petr ; Jech, Robert (advisor) ; Mareš, Jaroslav (referee) ; Bareš, Martin (referee)
Deficits in interval timing have been described in focal brain lesions and in various neuropsychiatric disorders including Parkinson's disease (PD). The aim of this study was to explore brain areas responsible for human time perception and for the timing deficit in PD. We used a time reproduction task (TRT) which consisted of an encoding phase (during which visual stimuli of durations from 5 to 16.6 sec were presented) and a reproduction phase (during which interval durations were reproduced by a button pressing). In our first fMRI study, we used a parametric modulated analysis searching for brain areas with activity, expressed as Blood Oxygenation Level Dependent (BOLD) signal, correlated with the duration of time interval. During the encoding phase, there was a gradual deactivation of the left prefrontal cortex (PFC) and cingulate gyrus. During the reproduction phase, there was a gradual deactivation in precuneus and an accumulation of activity in the left PFC, primary motor area, right caudate and supplementary motor area (SMA). The second study aimed at supporting the role of two of these areas, SMA and precuneus in interval timing by repetitive transcranial magnetic stimulation (rTMS). Accuracy and variability of time estimates were compared before and after rTMS. Accuracy of estimates was not...
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Tax Law Related Aspects of Sharing Economy
Bareš, Martin ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
This thesis consists of four chapters, introduction and conclusion. In the introduction to this thesis, the author clarifies the reasons for choice of the subject of the thesis, defines the aims of the thesis and its systematic as well as describes the methodology of the thesis and the default sources. In the first chapter, the author deals with definition of the concept of shared economy and connected critical reflections. The second subchapter of the first chapter deals with description of selected shared economy representatives, with whom the application part of the thesis shall deal with. The second chapter generally defines the relevant institutes of tax law such as tax evasion and tax optimization, whereas the author deals with the difference between them. Further, attention is paid to circumvention of law, obscured legal action, abuse of law and the fight against tax evasion. The centerpiece of this thesis is included in the third chapter, which is focused on application of tax legal regulations to selection of representatives of shared economy. The relevant chapter is divided into four subchapters, each dealing with individual taxes. Each of the subchapters includes brief description of examined tax as well it deals with the application of tax law rules to shared economics cases in the...
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Prospective, randomized comparison of efficacy of antidepressant monotherapy and combinations of antidepressants in the treatment of patients with resistant depression
Bareš, Martin ; Libiger, Jan (advisor) ; Přikryl, Radovan (referee) ; Hrdlička, Michal (referee)
Martin Bareš, M.D. Faculty of Medicine in Hradec Kralové, Charles University Prague Title: Prospective, randomized comparison of efficacy of antidepressant monotherapy and combinations of antidepressants in the treatment of patients with resistant depression. Background: Approximately 60% of patients respond to first antidepressant treatment trial. Combination of antidepressants (CAD) is the strategy that is often used to overcome resistance to treatment in depressive patients. The aim of the study: This randomized, 6-week, open label study compared efficacy of CAD and antidepressant monotherapies (ADM) that had been chosen according to clinical judgment of the attending psychiatrist in the treatment of patients suffering from resistant depression. Methods: A total of 60 inpatients (intent-to-treat analysis) with major depressive disorder diagnosed according to Diagnostic and Statistical Manual of American Psychiatric Asociation, 4th revision (≥ 1 unsuccessful antidepressant treatment) were randomly assigned to the interventions. The responders who completed the acute phase of study, were evaluated for relapse within two months of follow-up treatment. The primary outcome measure was score change in the Montgomery-Åsberg Depression Rating Scale (MADRS), response was defined as a ≥50% reduction of MADRS score...
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Cortical and Subcortical Mechanisms of Time Perception
Dušek, Petr ; Jech, Robert (advisor) ; Mareš, Jaroslav (referee) ; Bareš, Martin (referee)
Deficits in interval timing have been described in focal brain lesions and in various neuropsychiatric disorders including Parkinson's disease (PD). The aim of this study was to explore brain areas responsible for human time perception and for the timing deficit in PD. We used a time reproduction task (TRT) which consisted of an encoding phase (during which visual stimuli of durations from 5 to 16.6 sec were presented) and a reproduction phase (during which interval durations were reproduced by a button pressing). In our first fMRI study, we used a parametric modulated analysis searching for brain areas with activity, expressed as Blood Oxygenation Level Dependent (BOLD) signal, correlated with the duration of time interval. During the encoding phase, there was a gradual deactivation of the left prefrontal cortex (PFC) and cingulate gyrus. During the reproduction phase, there was a gradual deactivation in precuneus and an accumulation of activity in the left PFC, primary motor area, right caudate and supplementary motor area (SMA). The second study aimed at supporting the role of two of these areas, SMA and precuneus in interval timing by repetitive transcranial magnetic stimulation (rTMS). Accuracy and variability of time estimates were compared before and after rTMS. Accuracy of estimates was not...
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Psychopathology of early-onset schizophrenia and its therapy with focus on atypical neuroleptics
Koblic Zedková, Iveta ; Hrdlička, Michal (advisor) ; Bareš, Martin (referee) ; Stárková, Libuše (referee)
OBJECTIVES: The aim of our study was to assess clinical presentation of early-onset schizophrenia spectrum disoders (EO-SSD), the time to first improvement and efficacy associated with selected atypical (AAPs) and typical (TAPs) antipsychotics, as well as two main side effects - weight gain and treatment-emergent extrapyramidal symptoms (EPSs) during the treatment in patients with EO-SSD. METHODS: This was a systematic chart review of all patients receiving routine clinical care in our department, with selected AAPs (risperidone, olanzapine, ziprasidone, quetiapine and clozapine) and TAPs (haloperidol, perphenazine and sulpiride), for schizophrenic psychoses, between 1997 and 2007. During this period, our review identified 173 patients (85 males, 88 females; mean age 15.8±1.6 years); their treatment included 297 treatment trials. Data on premorbid adjustment, prodromal symptoms and psychopathology at admission, as well as comorbidity were evaluated based on the patients' medical records. The time to first improvement could be estimated in 258 treatment trials; of these, 195 (76%) comprised AAPs and 63 (24%) TAPs. The time to first improvement was assessed in agreement with the methodology established for retrospective studies as the number of treatment days prior to the first record of improvement...
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