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Older workers in the labour market
Pazderníková, Michaela ; Pavelka, Tomáš (advisor) ; Sirůček, Pavel (referee)
The thesis is dealing with the older workers in the labour market. The aim of this thesis is to analyse and evaluate the situation of the older workers in the labour market in the Czech Republic, especially in the years 2000 and 2005-2015, or even in 2015, with the focus on the indicators of the labour market, on the position of the older workers in this market according to selected aspects, and on the instruments affecting and encouraging these workers in the labour market. The thesis consists of the theoretical and the practical part. The theoretical part defines the problem of the demographic aging population, because this process is one of the reasons, why it is necessary to pay attention to the older workers in the labour market. This theoretical part is also dealing with the employment, unemployment, employment policy and strategic documents in relation to the older workers. The practical part begins with the demographic development in the Czech Republic, the following chapters are dealing with the analysis of the labour market indicators, instruments to support the older workers in the labour market and the comparison of the Czech Republic and EU states.
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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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The position of older people in the labour market in selected EU countries
Oríšková, Adéla ; Šimková, Martina (advisor) ; Miskolczi, Martina (referee)
The aim of this thesis is to analyse the development of economic activity of persons aged 55 or older in the period from 2005 to 2014 and their position in the labour market in the Czech Republic, Greece and Sweden. In addition to the definitions of terms related to demography, economics and social policy, the thesis examines the factors influencing the employment of older people and the EU's approach towards the increasing proportion of the older population in the workforce. Further, it provides an analysis of the position of older people in the labour market. The analysis based on the employment rate and unemployment rate indicators shows that the situation of older workers in the labour market differs in the selected countries.
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Application of value added tax by public bodies - municipalities
Slámová, Ivana ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
This diploma thesis deals with questions on value added tax of municipalities. In the first chapter is defined the term public body. The second chapter describes the most important provisions of the VAT Code, focusing on specificities of municipalities. This chapter also describes the main characteristics of the proposed solutions which are analysed in the Copenhagen Economics study. The practical part is focused on concrete examples of application of the VAT Code and analyses impact of the selected change on the tax liability of municipality.
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Multistate Analysis of Unemployment and Additional Statistical Methods for Modelling of Unemployment
Miskolczi, Martina ; Langhamrová, Jitka (advisor) ; Fiala, Tomáš (referee) ; Kotýnková, Magdalena (referee)
Unemployment modelling covers both view of the labour market such as is, economy and knowledge of mathematics, statistics and, thus, econometrics. The importance of unemployment seems to be even more significant after the period of crisis; high unemployment is not only economic burden bud serious social risk and psychological problem as well. In the dissertation thesis, selected models used for unemployment modelling and -- in some cases for its prediction -- are introduced. To be able to predict the future trend of labour market reliably means to be able to plan tools of active and passive employment policies effectively. Alternatively, it means to search programs and supports that help in reduction of unemployment. Specific applications of models for the Czech labour market involve model of multistate life tables, simultaneous econometric models and Phillips curve. Phillips curve of mutual "trade-off" of unemployment and inflation is confirmed in short periods, in longer and long period of time rather fails, it is not reliable. It is not possible to use it for prediction at all; it would be needed to predict inflation. Analogous characteristics has the Beveridge curve. Simultaneous econometric models for number of economically active persons and for unemployment and inflation de facto fail, even though they demonstrate the range of opportunities including point and interval forecasts. Period of economic crisis when changes in labour market principles occur means usually problem for such the models, which work well in periods of stable growth or decline. More, it is difficult to specify these models correctly with regard to threat of multikolinearity. Multistate models aiming at calculation of multistate life tables, or even multistate projection are extremely demanding for input data. But they enable to understand relations or transitions among states, respectively. It is very beneficial tool for comprehension and policy planning in the area of labour market and social affairs in the process of lowering unemployment. Forecasts in such a type of model are possible but difficult because it is necessary to predict probability of transition among states.
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Labour market, economic activity and inactivity in Czech Republic from the perspective of gender
Brotánková, Petra ; Fučíková, Simona (advisor) ; Cséfalvaiová, Kornélia (referee)
The aim of this thesis is to analyse the labour market in the Czech Republic between the years 1993 and 2012 from the perspective of gender and to propose possible solutions for balancing family and work life. The thesis consists of two main parts. The theoretical part focuses on the definition of the basic terms associated with the labour market and gender issues, such as balancing family and work life or discrimination. The analytical part draws on the data from the Czech Statistical Office, and is divided into several chapters. The basis is either economic activity or inactivity, and it is further divided into employment and unemployment. These and other indicators are demonstrated on time series showing the development in the last twenty years.
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Demographic window and regional analysis of economic activity in the Czech Republic
Štech, Zbyněk ; Langhamrová, Jitka (advisor) ; Fiala, Tomáš (referee)
Subject of this degree work is economic activity. This degree work shows progress of demographic characteristic and demographic behaviour, which affects economic activity citizens. In another part of degree work, issue of demographic behaviour is extended by new phenomenon demographic window. This degree work tries to prove or disprove existence of this phenomenno on region of Czech Republic. Existence of demographic window is proves or disproved by historical development of individual economic generations in region of Czech Republic and in her individual areas.Existence of demographic window is proved during historical development of Czech Republic. Demographic window is expressively opened since 1990. Its existence is proved in individual areas of Czech Republic too. Duration of its existence is affected by development of first and third economic generations in individual areas. In season of demographic window is performed analyze of rate of economic activity in Czech Republic and individual areas which is depended on demographic charakteristics. This charakteristics are age, gender and education. In the Czech Republic, we can find areas, where is distinctively higher or less rate of economic activity than in whole Czech Republic and remaining areas.
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The harmonization of family and work life in the Czech Republic compared with Sweden and Greece
Sládková, Zuzana ; Fučíková, Simona (advisor) ; Antovová, Michaela (referee)
The aim of this thesis is to analyse conditions for the harmonization of family and work life in the Czech Republic compared with Sweden and Greece. These countries were chosen due to their different attitudes regarding the distribution of roles within the household and in the labour market. The thesis is divided into two main parts, the theoretical part, which focuses on the definition of terms, the labour market and the family in the context of the European Union, but especially in the Czech Republic. The analytical part concentrates on concrete indicators and their development over time according to the Eurostat database since the Czech Republic joined the EU and up to the present time in all countries studied. This part focuses on indicators of fertility, economic activity, employment and unemployment and the use of formal childcare. The thesis follows up part- time jobs, which are very important from the point of view of this thesis.
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VAT issue of non-profit organisations
Matějka, Pavel ; Hajdíková, Taťána (advisor) ; Alexa, Karel (referee)
Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations very difficult area, because of its frequent amendment. Also its meaning and content is for many of these organizations difficult to understand. This thesis wants to provide non-profit organizations comprehensive overview of the issue of value added tax. In addition to the application of special provisions of the VAT Act this thesis also focuses on provisions which relate generally to all taxpayers. The aim is the elimination of errors, in which non-profit organizations make mistakes. The most problematic provisions in practice are those which bind to the registration or vice versa deregistration. Problematic provisions are also those which relate to the right to deduct VAT on received taxable supplies. The practical part of this thesis is dedicated to these provisions.
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