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Optimization of Tax Liability of a Self-employed Person
Zvěřinová, Pavlína ; Krátká, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the taxation of the income of an individual who, on the basis of a trade license, is self-employed. At the same time, he has entered into an employment relationship, so the performance of an independent activity is ancillary and not the main activity. The aim of the thesis is to optimize the tax liability of this self-employed person and to determinate the appropriate form of business.
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Optimization of Tax Liability of a Self-employed Person
Zvěřinová, Pavlína ; Krátká, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the taxation of the income of an individual who, on the basis of a trade license, is self-employed. At the same time, he has entered into an employment relationship, so the performance of an independent activity is ancillary and not the main activity. The aim of the thesis is to optimize the tax liability of this self-employed person and to determinate the appropriate form of business.
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Kindergarten Teacher on the Philosophical Way to Children´s World.
KRÁTKÁ, Hana
This bachelor thesis deals with the philosophizing with children in the preschool age, the conditions in which it can be realized and last but not least with its benefit for children and a teacher. The general characteristic of the child of the preschool age and its way to philosophizing with the kindergarten teacher is presented in the theoretical part. The transcription of particular philosophical interviews with children and the findings which follows them are put in the practical part. The main attention is given to the development of children's minds and general benefit of philosophizing with children of this age.
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Profesional injuries of the graduate medical staff in the Ústecký region hospitals
KRÁTKÁ, Hana
The reason for choosing "Occupational Injuries of Medium-Level Medical Personnel in Hospitals in the Region of Ústí nad Labem" as the topic of my master's degree stems from the fact that I have already inquired into this topic in my bachelor's thesis. Work-related injuries of hospital nurses are an interesting and important issue. Therefore, my aim was to explore this currently very up-to-date and crucial topic in greater detail, to map the level of legislative knowledge among nurses working at hospitals in the Region of Ústí nad Labem, as well as to become familiar with the opinions of hospital head nurses in the region on this issue. Health care personnel face the daily risk of injury from used syringes and other sharp objects, which, in turn, pose a hazard for their exposure to infectious agents. More than 800,000 syringe injuries occur to over 800,000 health care personnel in the United States and to 100,000 in the United Kingdom every year. Of all health professionals, nurses are exposed to the highest risk of injury from used syringes and other sharp objects. The most frequent diseases associated with occupational injuries include hepatitis B, hepatitis C, and HIV/AIDS. Work-related and non-work related injuries from used syringes or other sharp objects contaminated with biological material are recorded and evaluated separately by regional hygiene stations. The first, theoretical part of the thesis describes the individual diseases associated with injuries from used syringes or other sharp objects, precautionary and repressive measures related to sharp object injuries, as well as valid legal regulations on occupational injuries. The second part of the thesis is dedicated to research and it provides an evaluation of questionnaires completed by nurses from hospitals in the Region of Ústí nad Labem. Furthermore, it presents an overview of secondary data on medical personnel injuries collected from annual reports of the Regional Hygiene Station in Ústí nad Labem, as well as an evaluation of interviews conducted with the hospital head nurses in the region. The results of the thesis will be communicated to the hospital head nurses in the region and/or to the head nurses of individual wards and departments, and they shall serve as the basis for further education of health professionals in the area of occupational injuries.
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Professional injuries of health workers
KRÁTKÁ, Hana
I chose the topic of my thesis, professional injuries of health workers, because I wished to know how such problems are evaluated, as each of us has been or will be in a health facility some day and will see health workers performing their work. From my experience regarding health facilities, I knew that not all acts of health workers are appropriate, but I did not know whether they violate legislation or rules of operation, or whether their procedures are correct. Therefore I chose the topic in order to learn the facts about professional injuries and procedures followed by health workers when executing their jobs. Health workers are exposed to the risk of injury by a sharp object and to the associated risk of infection every day. In the Czech Republic, both non-professional and professional injuries are monitored. Health workers are also exposed to the risk of infections in consequence of professional injuries, such as hepatitis viruses A, B, C, D, E, HIV/AIDS, cytomegalovirus infection, infectious mononucleosis and syphilis. The aim of my thesis is to evaluate the monitored numbers of injuries of health workers in Ústí nad Labem according to determined criteria, and to focus on the observance of valid legal regulations when handling medical materials, medical means and dangerous waste. Further, the aim was to make health workers familiar with the research results and to participate in training on work safety in health facilities. The hypothesis of my thesis is that valid legislation is observed when handling medical materials, medical means and dangerous waste. As the research method, I used questionnaires, which were distributed in five hospital wards, and secondary data collection from health records of the years 2003, 2004, 2005, 2006 and 2007, which were available at the anti-epidemic department of the Regional Hygienic Station in Ústí nad Labem. I think that the hypothesis as provided in my thesis was not confirmed as health workers do not observe the valid legislation in the Czech Republic. The aim of my work was fulfilled, because I processed the questionnaires in tables and graphs, and the secondary data collection was evaluated in tables and the obtained results were compared with other available resources regarding the problems. The findings of the thesis will be interpreted to the head nurse of Krajská zdravotní a.s. {--} Masarykova nemocnice (Masaryk Hospital) in Ústí nad Labem who will subsequently organize training of head nurses. Further, the findings will be used for the preparation of an educational program for health workers and will be interpreted to concerned persons.
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