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Joint Tax Return
Vránová, Monika ; Bajarová, Marta (referee) ; Svirák, Pavel (advisor)
In this master's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Joint Tax Return
Vránová, Monika ; Bajarová, Marta (referee) ; Svirák, Pavel (advisor)
In this master's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Vliv stromů v městském prostředí na kvalitu ovzduší a teplotu okolí
Bajarová, Marta
Urban areas are beside other factors specific by its climate. The character of surfaces, which are in cities, contribute to formation of so called "urban heat island" -- especially in summer months cities are warmer than surrounding areas. Long lasting high temperatures have negative impact on human health. That is why the aim of this work was to find out what effects trees can have on the temperature of urban air and consequently on human health. The temperature was measured at four different locations: in the open area in a forest, in a small park, in a small alley and at a parking lot. The measurements have shown that the trees reduce air temperature and by that they contribute to the thermal comfort of the population. The positive impacts, which trees can bring to human health is the ability to reduce amount of solar radiation, to reduce air pollution and noise level. Trees also produce so called "biotically active substances". On the other hand, negative influence of the trees which should be considered, is pollen production, which may cause allergies for pollen sensitive individuals. In general, for human health the presence of trees in the urban areas is mostly positive.
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