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Tax havens and their uses in international tax planning
Martínek, Ondřej ; Hraba, Zdeněk (advisor) ; Borkovec, Aleš (referee)
Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, nonetheless they emerged originally on europian soil and on the ruins of british empire. Classical accusation argues, the tax havens are supposed to earn on luring foreign capital that is enabled to evade taxation and by that they breach the balance of national budgets and tax justice in developed countries, enwiden social imbalance and speed up global tax competition. There are many forms of tax avoidance via tax havens: transfer pricing, holding structures, trusts, foundations or offshore business. Although many of these forms remain illegal, for certain other ones the states are the ones responsible for - e.g. generous web of double tax treaties. Global shortage to national budgets is estimated at around 3% of total revenues. Tax competition exists and global tax rates are in fact decreasing, however national tax revenues are, in absolute terms, rising. Because of this ambiguous effect on global economy and near impossibility to distinguish "real" tax havens, the developed countries are choosing rather careful policy to the tax havens and concentrate on negotiations and concluding TIEA's.
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Physical activity and its quality in children with ADHD
Martínek, Ondřej ; Nováková, Tereza (advisor) ; Stupková, Michaela (referee)
Author: Bc. Ondřej Martínek Title: Physical activity and its quality in children with ADHD Objectives: The aim of the theoretical part of the work was to process the issue of ADHD, especially in children of younger school age. The work also aimed to present the possibilities of testing and therapy in physiotherapeutic practice. The aim of the practical part was to obtain information about the subjective evaluation of children's motor skills by the DCDQ questionnaire from the point of view of their parents, to get an idea of leisure activities and physiotherapy care and to compare test results (One Leg Stance Test and The Ladder Agility Test) of experimental group with control group. Methods: The research group consisting of 22 probands and the control group of 25 probands completed 2 standardized tests (The Ladder Agility Test, One Leg Stance Test). Their parents completed The Developmental Coordination Disorder Questionnaire and answered 2 open questions. The obtained data were evaluated in Microsoft Excel. A two-sample t-test (Welch version) was used for statistical processing. Results: Statistically significant differences were found in the evaluation of probands by their parents with the ADHD questionnaire, but in practical motor tests no significant differences were found between the...
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Case Study of Physiotherapy Threatment of a Patient with the Diagnosis of Unilateral Below Knee Amputation
Martínek, Ondřej ; Vláčilová, Ivana (advisor) ; Reckziegelová, Petra (referee)
Title: Case Study of Physiotherapy Threatment of a Patient with the Diagnosis of Unilateral Below Knee Amputation Aim: Summary of theoretical knowledge and processing of case report of a patient with the diagnosis of unilateral below knee amputation. Summary: This thesis consists of two parts. The general part includes the knowledge related with topic amputations, prosthesis and rehabilitation. The special part, case study of physiotherapy treatment of a patient with the unilateral below knee amputation, contains entrance kinesiological examination, the course of therapy and final evaluation of its effect. Keywords: amputation, atherosclerosis, case report, physiotherapy, rehabilitation
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Tax havens and their uses in international tax planning
Martínek, Ondřej ; Hraba, Zdeněk (advisor) ; Borkovec, Aleš (referee)
Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, nonetheless they emerged originally on europian soil and on the ruins of british empire. Classical accusation argues, the tax havens are supposed to earn on luring foreign capital that is enabled to evade taxation and by that they breach the balance of national budgets and tax justice in developed countries, enwiden social imbalance and speed up global tax competition. There are many forms of tax avoidance via tax havens: transfer pricing, holding structures, trusts, foundations or offshore business. Although many of these forms remain illegal, for certain other ones the states are the ones responsible for - e.g. generous web of double tax treaties. Global shortage to national budgets is estimated at around 3% of total revenues. Tax competition exists and global tax rates are in fact decreasing, however national tax revenues are, in absolute terms, rising. Because of this ambiguous effect on global economy and near impossibility to distinguish "real" tax havens, the developed countries are choosing rather careful policy to the tax havens and concentrate on negotiations and concluding TIEA's.
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