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Methods of transfer pricing by multinational enterprises in terms of tax administration
BÖHMOVÁ, Dana
The aim of the thesis is the analysis and evaluation of the application of transfer (transfer) the prices used in transactions of multinational enterprises in terms of tax administration. Generally describe the basic principles of the United people, the principle of the arm, the methods of the determination of the transfer pricing and documentation for transfer prices in accordance with the international rules and standards laid down by the Organization for economic cooperation and development, in accordance with the laws and guidelines of the Czech Republic. Furthermore, this thesis seeks to clarify the specific case studies, which are based on the practice of financial management, and the case-law, the effects of the determination of the transfer pricing methods, comparison of their advantages and disadvantages in establishing transfer prices in the Czech Republic. At the conclusion of the thesis summed up the results and recommend the adoption of more appropriate legislation in each of the areas of transfer pricing in the Czech Republic.
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The Changes of agricultural Landscape of Microregion Sedlčany in the years 1850-1943
Mašková Janotová, Šárka ; Jakubec, Ivan (advisor) ; Štemberk, Jan (referee)
The thesis is focused on the economic situation development in the Sedlčany region from the first half of the 19th century till second half of the 20th century. The period observes changes from the agrarian landscape. At the end of period of the Second Czechoslovak Republic the landscape could be described as agrarian-industrial landscape. Traditionally, the Sedlčany region is considered industrially influenced. The presented thesis deals with confirmation or disproof of this idea. The research tries to find the potential focuses of dynamic economic development. If the focuses existed in the past, the research deals with comparison economic development of the Sedlčany region with other parts of Bohemia and finds the circumstances of the development. The economic situation of this area is located into wider context of the industrialization in the Czech countries during given period. Of course, the phenomenon of industrialization process relates to many factors, such as demographic development, transportation, trade, banking, agriculture and administrative activities. The federation actions are followed up in the region. The main aim of the associations is economic development of this region. They emphasize mainly upward movement of the peasant status. Keywords Sedlčany, economic history,...
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Analysis of business and entrepreneurship sector policy in the town Písek
KOSTOHRYZOVÁ, Andrea
The aim of my thesis is to analyse business and entrepreneurship sector of the town Písek and positive attitude of the local municipality towards private business sector operating on the largest industrial zone in South Bohemia. Theoretical part concentrates on description and explanation of the basic terms and relations dealing with the topic of regional development. Afterwards, I focus on description of public and private sectors and possibilities of providing financial subsidies from both national and EU funds. The first section of practical part concentrates on detailed description of the region Písek from various viewpoints social, demographic, economic, industry sectors and competitiveness. Furthermore, I describe and analyse business and entrepreneurship conditions within the industrial zone lying on the edge of the northern part of the town Písek focusing on the past, present and future. I also describe clusters and evaluate success rate and effectiveness of the town Písek in obtaining financial subsidies from both national and EU funds. The last part uses the findings to compare the industrial zone in Písek with a similar industrial zone in Vodňany. Finally, I summarise and evaluate all findings. I outline the possibilities of further development of the industrial zone Písek and ways to obtain financial subsidies for development of business and entrepreneurship sector in the town Písek from accessible European funds.
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Use of grants and their influence on the urban development of Domažlice
JANSOVÁ, Nicole
The aim of the thesis "Use of grants and their influence on the urban development of Domažlice" is to evaluate the use of EU funds for the urban development. The theoretical part reviews scientific literature focused on sources and methods of using European funds. In the practical part the selected projects realized by the town Domažlice illustrate how the town uses the opportunity to draw funding from the EU funds for the urban development and for improving the quality of life.
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History of critical and intensive care - past and present
HOVORKOVÁ, Nicole
The title of the bachelor thesis is "History of critical and intensive care - past and present". Its main aim is to describe its origins in order to explore the history of providing critical and intensive care, both in the Czech Republic and in a global context, and also in comparison to the current state of the medical field. This work is focused on the period of development of intensive care, from the 50s to the 80s. It is a theoretical work done by detailed research of secondary and primary sources. It is divided into two parts. The first is dedicated to intensive care and its global development and in the Czech Republic. The second part contains data about intensive care within the hospitals of South Bohemia, which I have gathered during the study of materials provided by the local archives. The first chapter and the second chapter is dedicated to the history of nursing, both worldwide and in the Czech Republic. It serves for better orientation in the next chapter. The third chapter deals with intensive care itself. It is described in many of its aspects and in its historical and global context. The fourth chapter brings us to the second part of the thesis, which is supplemented with information from archival materials found during the research in regional archives. The thesis includes some photos that were captured either during a visit to the Museum of the National Medical Library, or during visits to the archives.
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Work in social integration process of adults with intellectual disability.
SVITÁKOVÁ, Iveta
In my bachelor thesis, I dealt with the use of work activities in the process of social integration of adults with mental disabilities, the aim was to create, implement and evaluate regular work activities intended to a specific group of adults with mental disability and focused primarily on the development of social integration. The thesis is structured into six chapters. The first of them is focused on the definition of mental disability, characteristic of adulthood as an important developmental period in human life, and on adulthood of individuals with mental disabilities with a goal to find and identify the specifics that were needed to be taken into account when working with this target group of people. The following section is devoted to the social integration, its determinants and the environment in which it operates. I continued with the outputs in the third chapter, where I focused on key competencies, which them are the necessary basis for social integration, especially social and personal skills and communication skills, necessary basis. Targeted professional development can be realized through educational activities, but has to respect the specificities of the participants and voluntary participation. Both of these assumptions can be fulfilled within the leisure education using adequate pedagogical methods. For this reason, I decided to focus my attention on these areas at the end of the chapter. The fourth chapter is devoted to work and work activities, namely the definition of concepts, their characteristics and importance and role of work activities in human life, or a person with mental disability. Based on all acquired theoretical knowledge and using previous experience with the target group in the fifth chapter, I designed a specific training program based on the work and activities focused on the development of selected key competences. The educational program volunteered four participants, but I have decided to follow the development of competencies of three participants because one participant attended the program very irregularly. The program has been implemented three times a week, two and a half hours for seven months (from October 2015 to May 2016) in the premises of the training centre Mo-zai-ka. At the beginning of the realisation of the created educational program, the participants agreed that we will adhere and develop good habits necessary for good relations within the group and the results of the work. On a basis of the individual characteristics of the participants, I prepared the work, which should also contribute to the development of social and personal and interpersonal skills. I have continuously monitored and recorded them. During the implementation of the program, I put emphasis on repetition, patient negotiations with participants and creating a friendly atmosphere. After completing the training program, I evaluated the development of competencies in three selected participants. On that basis, I concluded that the biggest change was in the communicative competence. I also experienced a change in social and personal competencies, however, results varied widely among individual participants. Yet, I believe that the goal of the thesis was achieved. These results show that education in leisure time, based on work activities may lead to the development of social and personal and interpersonal skills that are for adults with mental disabilities necessary in the process of social integration. This thesis can be an interesting source of inspiration for the realisation of similar programs aimed at social integration of persons with mental disabilities.
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Dance as a means of integration adults with intellectual disability
KRAUMANNOVÁ, Eva
The goal of the bachelor thesis called Dance as a means of integration adults with intellectual disability was to create, implement and evaluate a dance course focused on the development of social competences in adults with intellectual disability. The thesis deals with adults with intellectual disability and with a leisure activity focused on dancing. There is some space for the development of social competences in adults´ leisure time. In response to the current situation of leisure activities proposition for adults with intellectual disability. I found it beneficial to found a dance group of adults with intellectual disability, and at the same time a group of individuals intact in places unfamiliar to them. Based on an activity which may be implemented amusingly it is possible to develop an individual´s personality as well as his or her social competences, which become a presumption of a successful integration, universally. The bachelor thesis consists of four chapters.The first chapter defines the term ´intellectual disability´. Further on the attention is paid to the characteristics of the target group, i.e. adults suffering from a slight and medium mental retardation. Further on, the disability´s impact onto the human psyche as well as social area is described. In the second chapter the term ´dance´is defined and then the description of its usefulness within the leisure, artistic and therapeutic areas is given. In the third chapter the presumptions for a successful integration are described. In the conclusion of the theoretical part there is an interconnection made between the target group and the activity for developing social competences. The theoretical part of the bachelor thesis is continued with a practical part, the fourth chapter. It is a programme of a six-month course which I have set together based on the analysis of expert literature and my experience gained during the leadership of dance lessons and working with adults with intellectual disability. The programme will include work methods and an evaluation of partial activities. The six-month course was held in the school year of 2015/2016 and 6 intellectually disabled adults took part in it. Students of the University of South Bohemia joined the course. Partial goals were set for individual dance lessons and the activities were set so that they would develop social competences in participants non-violently and in the greatest extent possible. The course was implemented in the IN Civic Association facilities. To evaluate the activity and find out the progress within the area of the participants´ social competences, several development fields have been set. Several chosen social competences were divided into evaluation scales. The participants were evaluated at the beginning of the course and then again, six months later. The evaluation method chosen was my own observation. I focused on the evaluation of my own working, on group evaluation and the evaluation of each individual. Evaluation was also done on the part of each course participant, too. Dance lessons and activities connected have proven to be a suitable means for developing social competences in intellectually disabled adults. In five participants the values have risen in 5 10 out of 17 competences observed. A recourse occured in a participant who was going through a difficult life situation during the last two months of the course. Values have risen dramatically and in all participants in the area of group cooperation. Five participants made a progress in establishing and keeping eye contact and in starting a conversation. One participant has made a progress in the area of group performance, another one has made a progress in the area of independence and another one started to call the other participants by their names, as opposed to the beginning of the course. In general, the members of the group became more self-confident.
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Comparison of intercultural competences of nursing staff in the Czech Republic and German-speaking areas
TÝLEOVÁ, Tereza
The increasing migration of population in the 21 century causes development of multicultural societies. With the increasing number of foreigners in individual countries it is possible to also presume an increasing number of patients/clients from different cultures in medical facilities. These facts require modern attitude to nursing, developing of transcultural nursing, implementing multi- and transcultural education in the health care education and propagation of multicultural conception of nursing between the nursing personnel. The result of these necessary changes should be the ability to provide effective nursing care which is culturally adjusted to the patient/client that would also take their specifics, customs and traditions of their culture into account and that would saturate all their biological, psychological, social and spiritual needs according to their race, nationality or belief. This thesis deals with multicultural nursing and confronts cultural competence of the nursing staff in Czech Republic with that in German-speaking countries. This thesis aim is to state the level of multicultural competence of the nursing staff and explore conditions provided to the nursing personnel of the hospital for giving culturally adapted care to patients-foreigners. The results of the research give an overview of the state of culturally competent care in comparable medical facilities in Czech Republic, Germany, Austria and Switzerland. They will also give a feedback to the questioned hospitals. Such information may alert their management to possible lack of knowledge of their nursing personnel and help them direct its further education. The theoretical part of the theses defines the basic concepts regarding culture, ethnic groups, race or nation, formulates the difference between the terms "multicultural" and "transcultural" nursing, multicultural education and culturally competent care, compile the most common sections of specific cultural needs of the individuals. In short it also processes J. Campinha-Bacote's model of cultural competence in health care delivery, the Papadopoulos, Tilki and Taylor Model for developing cultural competence and the Purnell Model for cultural competence. It also shortly deals with nursing frameworks for acquiring cultural data, such as the Sunrise model from M. Leininger, the Giger and Davidhizar Transcultural assessment model and Bloch's ethnic/cultural assessment guide. The empirical part processes and evaluates data obtained during the quantitative research. The accumulation of the data was conducted through anonymous questionnaires that were distributed between the nursing personnel of internal and surgical wards of the hospitals in Czech Republic and in German-speaking countries. In Czech Republic these were hospitals in Prague and in Tábor, in Germany a hospital in Dortmund and one in Cottbus, in Austria the hospitals in Salzburg and in Weiz and in Switzerland a hospital in Aarau and one in St. Gallen. The collection of the data was conducted either on-line or by way of printed questionnaire forms. The acquired data were valorized and sorted into diagrams and tables for further clarity. From the respondent´s answers follows that the queried medical facilities in Czech Republic do not provide sufficient conditions for their workers to give culturally competent nursing care on such a level, as it is at the facilities questioned in the German-speaking areas. The results also show that language skills of the nursing personnel in these hospitals in Czech Republic are worse than those in the German-speaking countries. With the level of multicultural competence the situation is similar; in this field Czech nursing personnel does not match their foreign counterpart. It is necessary to remark that this research sample of two hospitals from each of the countries is insufficient for the results to be applied on the whole Czech Republic or German speaking countries.
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A historical view of the army nurse profession.
PAVLÍKOVÁ, Andrea
The thesis deals with the profession of a military nurse. We can assert that the official study of military, non-medical health-care related qualifications and its use in practice not only for military purposes dates back to the fifties of the last century. However, women as health care professionals, consequently in uniforms, have always been an actual issue. The development of health care activities always existed, however, we must not neglect influence of scientific and medical findings. The historical timeline of development of medical care in the battle field was recorded and ranges from pre-historical healing. The way of Christian medicine was negatively influenced by the Catholic Church. The dark period of the Middle Ages had actually wrested medical performance from the hands of specialists and the suffering were left to the "tender" mercies of the priests. The following part of the thesis concerns modern medicine where enlightenment reforms were exercised. Some of the original six-month courses for military surgeons were organised in this period of time; they weretransformed into Military Surgical Academy, out of which the famous Josefinum originated. A expression of humanity which supported a form of health care of war veterans was demonstrated by constructing buildings for invalid people. The second half of the nineteenth century is characterized by the phenomenon of the presence of nuns in military hospitals. This study goes further in depth of professionally organized healthcare right in the battle field, which dates back from the era of wars in the Crimea.This stage describes the transformation of caring into nursing which requires the necessity of specialized preparation of persons providing nursing practice. In addition, Henry Dunant engraved himself into the history of the profession of a nurse, as the founder of the Red Cross, who first trained health care professionals for working within armed intentions of the state. The continuation of this action sketches out the process of providing first aid in principal armed conflicts of the twentieth century. It describes the functioning of commander operated military health service of that time. WWI drove Czech medical staff to both sides of the front where they provided medical help to the injured. Nurses of the WWII already performed their duties in uniforms as the rightful members of the army. The thesis also mentions post-war usage of military health care professionals in secret foreign missions and their specialized erudition.Last but not least, it marginally discusses contemporary possibilities of modern health care service of the Army of the Czech Republic. The goal of the endeavours of writing this thesis was to chart out clearly the development of the profession of a military nurse within the historical context, focusing mainly on women coming from Czech regions. In order to make the history background concerning specific female participants of the world war conflicts understandable to the reader, this paper reports, in broader extension, peculiar medical and nursing findings, already from the era of prehistoric civilisations. The history study method were applied for the purpose of the theoretical thesis. The methodology is based on searching, studying, sorting and the consecutive systematic objective describing of the events from the past times with the intention to propose comprehensive report on the subject given. It was necessary to study inexhaustible amount of sources to obtain awareness of historical connections. Factual information was derived by analysing of primary and mainly secondary documents. The thesis sketches out histories of military health care and the profession of a military health care professional stemmed from the exploration of appropriate written sources and conclusion of the basic findings. The intentions of the work are not only to clarify the past but also to contribute to solutions of every-day issues.
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