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Windfall tax: issues of its construction in the Czech Republic
Nový, Ondřej ; Martiník, Pavel (advisor) ; Večeř, Miroslava (referee)
1 Windfall tax: issues of its construction in the Czech Republic Abstract The thesis deals with a critical analysis of the legal regulation of windfall profits tax in the Czech Republic. Its aim is to analyse whether the windfall profits tax legislation is in line with the constitutional order of the Czech Republic. To this end, it also examines the case law of the highest courts of the Czech Republic and the European Court of Human Rights. The research method used is doctrinal research, based on the analysis of the legal regulation of windfall profits tax, its comparison with other tax legislation, for the purpose of induction and deduction, including possible solutions and de lege ferenda proposals. The internal structure of the thesis is formed systematically into six chapters. The first chapter examines the basic concepts and history of windfall taxes, including the reasons for their existence. Furthermore, the first chapter introduces the classification of windfall profits tax in the tax system of the Czech Republic and presents the theoretical background for the review of the constitutionality of the tax. The second chapter focuses on the legislative process and "wild riders". The following chapters deal with the design elements of the windfall profits tax. The third chapter therefore analyses the...
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Ageism in the context of social work
FÁBEROVÁ, Sára
The bachelor thesis focuses on ageism in the context of social work. The theoretical part defines issues related to ageism, social work, and social services for the elderly. The practical part is dedicated to the implementation of the research. The aim of the bachelor thesis is to analyze if and how social workers encounter ageism in the context of social work. The second aim is to determine whether there are any ageist stereotypes in the provision of social services. A qualitative research strategy was chosen for the research. Survey method and semi- structured interview techniques were used to collect data for the research. The collected data were processed using open coding method and carried out using a "pen-and-paper" technique. Individual categories were created and graphically represented through diagrams. The research sample consisted of eight social workers in retirement homes, selected through a purposive sampling method. Based on the research results, interviewed social workers have extensive experience with ageism in society. Within the provision of social services, no ageist attitudes were observed among the social workers. Stereotypical prejudices were not noted either, social workers stand by the fact that a person's character is not defined by age. The research results apply only to the research sample and cannot be generalized. However, they can serve as feedback for the institutions where the research was done. The results can also be used for the development of social work and the prevention of ageism in the provision of social services for various age groups.
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Violence against women as one of the risk factors of female homelessness
VOHLÍDALOVÁ, Petra
This thesis focuses on homeless women and violence against them as one of the risk factors. The aim is to define the motivational factors preventing homeless women from leaving a violent relationship. The thesis is divided into three main areas. The first part focuses on homelessness and the specificities of homeless women. The second part focuses on the pro-issues of violence and the third part focuses on the motivations and disentangling the very factors that lead homeless women to remain in violent relationships. The work also includes case studies in the form of interviews with the clients of the low-threshold day centre of the St. Paul's House in České Budějovice, which help us to look at some of the issues from the perspective of the clients themselves, and are thus a practical contribution to the complexity of the whole work.
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Equal Opportunities in Construction Engineering
Řeháková, Adéla ; Antl, Pavel (referee) ; Linkeschová, Dana (advisor)
Bachelor’s thesis "Equal Opportunities in Construction Engineering" deals with gender equality of employment opportunities, work-life balance, alternative employment and employment of graduates. Basic terms are introduced in the theoretical part. Based on the hypotheses carried out questionnaire survey is evaluated in the practical part. According to the evaluation of the investigation, steps are proposed to improve equal opportunities in construction companies.
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Diagnosis of high voltage capacitors for cascade voltage multiplier
Baev, Dmitriy ; Špinka, Jiří (referee) ; Krbal, Michal (advisor)
The main subject of the final thesis is to find a suitable method for measuring the partial discharge (PD) in the dielectric of high-voltage capacitor. In the theoretical part of my thesis contains from the mechanisms of origin and the harmful effects of partial discharge at high voltage insulation of capacitor. It describes the global galvanic method of partial discharge measurement, the principle of cascade voltage multiplier, its main components are high-voltage capacitor and diode, facilities quality measurement of capacitors for voltage multipliers, advantages and disadvantages and principles of HIPOTRONICS DDX-8003 with the pulse discrimination system. In the experimental part of the diploma thesis is familiar with the diagnostics of high – voltage capacitors by means of laboratory measurements on the electronic bridge and with the help of partial discharge measurement system. Design of suitable electrode arrangement is described which eliminates the influence of corona which makes it impossible to measure partial discharges and the dissipation factor (tg ). Analysis data from measurement and determination of quality level, eventual degradation of measured capacitors. The result of this project should be designed the methodology for finding of poor – quality capacitors in order to increase the reliability of the voltage multiplier.
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Teamwork and application of equal opportunities in construction engineering
Machálková, Martina ; Vacková, Jana (referee) ; Linkeschová, Dana (advisor)
In the Bachelor thesis is concerned with the team collaboration and exercise the equality of opportunities in the construction industry. In the theoretical part I defined the terms in the field of construction industry, strangeness and importance of managerial work, team collaboration and exercise the equality of opportunities. In the practical part I based on four hypotheses, which I investigate using a questionnaire. At the end of the work I draw the conclusions of my hypotheses, whether they were confirmed or refuted.
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Legal and Taxations Aspects of the Job Creation in the Enterprise - Comparison of the Czech Republic and England
Valentová, Petra ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The key purpose of this Bachelor’s thesis is to analyze current situation which is connected with legal and some taxations aspects of job creation in the enterprise in the context of Czech and English legal environment. A notion of „job creation“ is limited only to recruitment, selection and taking up of employees with contract of employment. Moreover there are some partial aims that are followed. The first partial aim is an identification of some problems that are connected with following the legal rules, which can be met by the management during job creation in both countries. The second partial aim is, according to author’s opinion, to present suggestions, how the problems should be solved by the management of the enterprise. The part of this aim is an evaluation of advantages and disadvantages of suggestions presented. The third partial aim is to compare taxation charge of the employment income in the Czech Republic and in England. The result of that should be a determination of the taxation environment that is more optimal for tax deduction from employment income. The aims and purpose of this thesis is worked out on the background of theoretic foundations, that are important for understanding of the wider context of the thesis issue. The theoretic foundations are a conception and a signification of human resources; basic theoretic connections of employment law in the context of Czech and English legal code; and remuneration as a factor of tax costs for human resources in the enterprise. The core points of this thesis, by which the aims were fulfilled whether fully or partly, are summarized in the conclusion. There are mentioned also some problems, that arose during the work on this thesis, and their impact on the fulfillment of the aims.
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Teamwork and the application of equal opportunities in construction engineering
Beránek, Jan ; Jun, Josef (referee) ; Linkeschová, Dana (advisor)
The Bachelor thesis is concerned with the team collaboration and with the equality of the jobs in the construction industry. In the first part of the theory is described the limitation of the basic concepts. In the second part of the Bachelor thesis I am working with the help of hypotheses that I have reviewed the construction companies with the help of questionnaires. In the questionnaires I have dealt with the problems, such as team work functions and the equality of the jobs in construction companies. Finally, I perform an assessment of the theoretical and practical elements and the derivation of the conclusion of the Bachelor thesis.
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Discrimination in the Interviewing Process
Marková, Nikola ; Pirkl, Ladislav (referee) ; Konečný, Štěpán (advisor)
This diploma thesis evaluates those methods of hiring an employee and those forms of the discrimination on the job market. This diploma thesis formulates measures for improvement. The theoretical part of the thesis outlines individual methods and forms of job interviewing process, their impacts, and possible solutions. The practical part of the thesis characterizes a company, its job interviewing process methods and other discrimination problems.
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Diagnosis of high voltage capacitors for cascade voltage multiplier
Baev, Dmitriy ; Zatloukal, Miroslav (referee) ; Krbal, Michal (advisor)
The main subject of the final thesis is to find a suitable method for measuring the partial discharge (PD) in the dielectric of high-voltage capacitor. In the theoretical part of thesis contains from the mechanisms of origin and the harmful effects of partial discharge at high voltage insulation of capacitor. It describes the global galvanic method of partial discharge measurement, the principle of cascade voltage multiplier, its main components (high-voltage capacitor and diode). Nowadays are presented the possibilities of measuring the quality of capacitors for voltage multipliers. In the experimental part of the diploma thesis is familiar with the diagnostics of high – voltage capacitors by means of laboratory measurements on the electronic bridge and with the help of partial discharge measurement system. It describes the design of a suitable electrode arrangement that eliminates the influence of the corona, which makes it impossible to measure partial discharges and the dissipation factor tg . The thesis analyzes the obtained data from measurements and determines the quality level or the degradation of the measured capacitors. The result of the project should be designed the methodology for finding poor quality capacitors in order to increase the reliability of the voltage multiplier.
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