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Návrh na změnu sazby spotřební daně z tabákových výrobků s ohledem na financování zdravotnictví
Trubačová, Michaela
This diploma thesis focuses on the excise taxes of tobacco products. It examines the price elasticity of demand of tobacco products. In what cases and why its sellers shift the tax burden on consumers. Respectively, what effect has the increase of price of to-bacco products and consequently the effect on consumption and the revenues of nation-al budget. The aim of the thesis is to compare health care expenditures concerning the treatment of diseases which were caused by smoking, with the amount of financial means which are contributed to the treatment by the country. The amount of the special taxes which is used to treat smoking-related to diseases are based on the values which were determined and calculated with regard to a possible tax evasion due to the non-legal trade.
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Mapping of behavior and attitudes toward the use of tobacco products among students from 3rd to 5th grades of primary schools in Aš: questionnaire survey
Syrovátková, Kateřina ; Kulhánek, Adam (advisor) ; Vanek, Marián (referee)
Background: Tobacco products are a global phenomenon, among the social and economic classes of the world population. Smoking is also one of the most common forms of risk behaviour among children and adolescents. According to world research, this is also a major problem among children and adolescents. In the ESPAD research, the Czech Republic belongs among the countries with the highest lifetime prevalence of tobacco products among children and adolescents. Objective: The aim of the work was to map the attitudes and use of tobacco products among pupils of the 3rd - 5th classes of selected primary schools in city Aš. Methods: This bachelor thesis research is based on a quantitative method. The research was carried out by a questionnaire survey. Data were analyzed in MS Excel using descriptive statistics methods. Respondents are represented in one third, fourth and fifth class from each primary school in Aš. Data were collected using pencil-paper questionnaire. Overall, 151 students participated in the survey, with an average age of 10.8 years. Results: The results show that 32.5% (n = 151) have at least one life experience with a tobacco product. Cigarettes (22) were placed first in use, followed by e-cigarettes (13). E-cigarettes are not considered by most respondents (82, 6 %) to be an attractive...
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Tobacco products smoking prevention at selcted primary schools in the Czech Republic
Filipovská, Marie ; Váchová, Alena (advisor) ; Kučírek, Jiří (referee)
This diploma thesis deals with smoking school-based preventive programmes. The main aim of the thesis is to find out whether selected primary schools in the Czech Republic use and implement addictological preventive programmes and specific smoking preventive programmes. The work is based on theoretical background dealing with the phenomenon of smoking, its aetiology, its consequences, prevention, school prevention of risk behaviour and its importance in school education plans or school prevention methodologist as a one of the key actors in school prevention. Another aim is to clarify the use of smoking school-based preventive programmes, its provider, and how school prevention methodologist subjectively evaluates these programmes. A questionnaire was created for data collection, which was provided to all primary schools (or school prevention methodologist) in Prague, which are listed in the register of the Ministry of Education. The results of the research have shown that most of schools had an addictological prevention programme in their current or lasting school plan, nearly half of respondents confirmed realization of a smoking school-based preventive programme. It has been found that a large part of schools has smoking school-based preventive programmes implemented by themselves or with a help...
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Incidence of cigarette taxes
Zikeš, Tomáš ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
This thesis is focused on the impact of the chage of the consumer tax rate from the ci-garettes on the producers and the buyers of these commodities in the Czech Republic. The thesis consists of two parts. First part: teoretical aimed on definition of terms consumption taxes and theire advantages and disadvantages. Second part: practical aimed on comments of the calculations of the particular tax impacts on produers and buyers in between 2013-2017.
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Tracking and tracing technology on the tobacco market
Rosová, Lýdia ; Rathouský, Bedřich (advisor) ; Procházka, Jan (referee)
This master thesis focuses on application of tracking and tracing technologies in the tobacco industry. As per Directive 2014/40/EU, overall trackability and traceability will be an obligation for all unit packs of tobacco products. The reason for this is the fight against the black market. The thesis analyses the current track and trace technologies, evaluates the important points of the Directive and describes tobacco market specifications. The core is to propose a specific technology for this objective and to summarise essential features of the system. In addition, a technology called Codentify is described in detail, as it has the potential to fulfil the legislative demands.
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School children and their contact with marihuana and tobacc
Janatová, Hana ; Večerka, Kazimír (advisor) ; Trávníčková, Ivana (referee)
in english The goal of this bachelor thesis was to research the contact and relationship of older age students with smoking tobacco and marijuana products. The thesis is divided into two parts, theoretical and empirical. In the theoretical part of the thesis I identified and characterized the goal group of the study, primary school students. Other terms that are defined and discussed in the thesis are at risk groups, addictive substances, addiction and the prevention of risky behavior. The empirical part of the thesis contains my own research. The data that was collected was obtained through a questionnaire completed by 7th, 8th and 9th grade students at 4 primary schools in the Ústecký region of Czech Republic. Through the questionnnaire I was able to identity the availability of addictive substances to primary school students; the comparison of children living in the city versus village and their different experiences using addictive substances, and the comparison of experiences between students that have regularly scheduled hobbies and those that have none. The data collected was able to show that tobacco and cigarettes are easily available to primary school students; that the average age of first experiences with addictive substances is the same in the city as it is in villages; and that there...
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Regulation of tobacco advertising and its impact on the selected media in the Czech republic
Martinová, Irena ; Dolanský, Pavel (advisor) ; Benda, Josef (referee)
The thesis deals with regulation of tobacco products advertising and its impact on selected media houses in the Czech Republic. First part of the thesis is dedicated to the history of smoking, to tobacco advertising in general and to description of negative effects on human health. Major tobacco companies present in the Czech market since 1993 are introduced. Moreover legislative development in the area of tobacco advertising which took place in three phases between years 1995 - 2004 is described. Part of the thesis focuses also on the context of the ban on tobacco advertising on the EU level, which became effective as of July 2005. Second part of the thesis deals with impact analysis of increasing tobacco regulation on selected Czech media. As for the television broadcasters, the Czech Television and TV NOVA are analyzed. For printed media, the impact is depicted on the case of newspapers Mladá fronta Dnes and Lidové noviny. Significant part of the thesis is dedicated to analysis of advertising data and to the description of changes in the marketing and communication strategies of four biggest tobacco holdings, including the analysis of how they have addressed the issue of limited communication opportunities and how they have overcome the ban of tobacco products advertising. Separate chapter is...
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International trade of tobacco products and tobacco
PICKA, Ondřej
International trade in tobacco products, and tobacco is one of the largest markets employing countless people around the world. Beginning tobacco trade kolumbovské date back to the time in which it was in Europe excluding potatoes and tomatoes and imported tobacco, which began to be used as a panacea. Extension of tobacco around the world helped not only the nicotine addiction that has become a hallmark of social status, but especially its medicinal properties. Since tobacco consumption grew rapidly, people began to suffer from illnesses caused by his smoking. For this reason the tobacco classified as harmful to health and began to develop the first restriction and regulation. An example might be restrictions on tobacco promotion, or their total ban. Regarding the appearance of tobacco products, subject to certain rules that determine what can and can not appear on the packaging. Among the mandatory items include the composition of a tobacco product and text or picture health warnings. Tobacco products have a significant impact on the fiscal policy of the state, which indirectly affects their final price. Tobacco products is imposed many taxes and customs duties. The biggest influence on the retail price of tobacco products has a special consumption tax, the consequences of which are given in the literature search. The last chapter of the literary work is concerned with the volume of export and import of tobacco products to / from the EU and the countries with the highest consumption of cigarettes.
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