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Czech taxation development in the years 1993 - 2009
Vyoral, Tomáš ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
My Bachelor thesis analyses the Czech taxation development in the years 1993 -- 2009. Regarding the theme extent, the focus of my thesis is mainly on three Czech tax reforms that took place within the span of the analyzed years. The work is divided into three inseparable parts. In the first one I outlined the essential tax terms such as tax, tax quota, taxation system and chiefly tax reform, out of which I proceeded from thereafter in the following chapters. In the second part in every single sub-chapter I deal with the tax reforms that were passed in the years 1993, 2004 and 2008. Therefore I examine their causes, courses and the most important modifications and impacts on the taxpayers. In the third part I summarize the entire preceding progress using both Czech compound tax quota development graph analyses and tax mix progress. In the very end afterwards, I try to propose my own measures suggestion, which could be helpful for the Czech taxation system. These ideas are based on the data of the previous development, actual trends and personal considering.
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Analysis of unemployment development in Slovakia and impact of labour market policies
Tesárová, Viktória ; Rippel, Milan (advisor) ; Půlpán, Karel (referee)
This bachelor thesis concerns unemployment in Slovak Republic and impact of welfare reform approved by second Mikuláš Dzurinda government on its development, with focus on active and passive labour market policies. It explores character and structure of slovak unemployment and impact of adopted reforms on changes in development of rate of unployment registered and rate of unemployment from Labour Force Survey. Via theoretical data analysis of labour market and state expenditures acquired from statistical institutions and its comparison before and after reforms is this thesis trying to define this impact and determine its extent. Functioning of new welfare system is also based on international data comparision.
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Sence of family history as part of self-identity
Neubauerová, Kateřina ; Koťa, Jaroslav (advisor) ; Pelikán, Jiří (referee)
The aim ofresearch work Sence ofFamily History as Part ofSelf- identity is mapping depth and extent of informatíon that have respondents about their ancestors. At the same time I pursue how transmission rate of fami1y history acts upon family system and upon individuals. The theoretical part concems with the transmission forms of family heritage. In this research I'm writing about effect of traditional rituals on the family system as a whole but also on individuals. There are traditions of wedding, christening, funerals, the transmission of names, stories of family legends, myths and family taboos. The objectives of this research work are: mapping of transmission conditions and knowledge depth of fami1y history and looking for possible starting points for strengthening the sence of family history in the conditions of postmodem society in stories of respondents. To fulfil1 these objectives, I chose a qualitative method of data collection - a case study. The information were extracted with the help of interview method and analyzed by using open coding method.
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Process and rate of disability among seniors
Malá, Marcela ; Tomeš, Igor (advisor) ; Šťastná, Jaroslava (referee)
The most characteristic feature of the demographic development in the Czech Republic and other developed countries is population ageing. The aim of the thesis "The process and rate of disability among seniors" was to determine the extent to which disability interferes with the lives of the seniors and to map the development, progress and conditions of the pension system. After an introductory overview of basic concepts, a part of the thesis deals with a theoretical analysis of the European framework of social security of seniors and another part is concerned with the reform of disability pensions in the Czech Republic. The focus is also on the forms of care for disabled pensioners. The last chapter of a theoretical part deals with deinstitutionalization. The empirical part analyzes the areas related to the development of population structure, administrative agenda, overview of pensions according to the WHO diagnosis groups, total overview of disability pensions, the development of the structure of pensions, financing of pension administration, and the average age of retired people. The economic side is also included, where pensions are compared with average salary and also the economic activity of seniors, housing, health and social services. The research is quantitative and confirms the current global...
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Analysis of Banking Products for Entrepreneurs and Firms - differences of the offer provided by Czech banks in comparison with banks abroad
Štěchová, Petra ; Votava, Libor (advisor)
The use of banking products is an integral part of business. For this reason, the theoretical part of the work focuses on the general description. It also highlights the benefits of optimization in this sphere. It also indicates the differences between Czech and European banks, which are most obvious in the bank charges. They discussed the impact of financial crisis, affecting in particular the availability of credit. Practical part of the work focuses on the comparison of products, namely the current accounts of domestic and foreign bank -- ČSOB and Deutsche Bank. The result of this analysis is greater partiality for the establishment of current account at a bank in the Czech Republic. In addition, bank products are analyzed, leading joint-stock company CZ LOKO, which are mentioned experience with their use. Subsequently, the company CZ LOKO recommended a new current account, which is based on the comparison of bids for five lesser-known banks. From this analysis came to establish a new account at a branch of Austrian Oberbank AG, based in the Czech Republic. Finally, carry out a survey on the use of banking products, which demonstrated that all of today's entrepreneurs, to a lesser or greater extent, using bank's services.
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Importance of Supervision for Health care professionals in Inpatient Hospitals.
CIKLEROVÁ, Monika
Abstract The theoretical part of this thesis focuses on health care issues related to the work of health care professionals in the context of a current legislation. In this part the work of health care professionals is linked to the ethical principles and pressures on the emotional, mental, physical and social levels. The work focuses on the possible symptoms of exhaustion and fatigue on these levels. The emphasis is put on a personal development and coping with emotions so the health care professional is able to provide his or her clients and patients with relevant support. Supervision also develops its potential as a system of control and improving the quality of the provided care. It also helps to achieve the necessary health care quality standards in all respects. This system of a complex support and care for an individual worker as well as team of professionals is rooted predominantly in the development of psychotherapy. In its empirical part this thesis deals with the reasons which prevent supervision to be fully accepted and generally adopted as a system of support for health care professionals. The research in the Regional Hospital in Příbram tries to find and identify possible barriers to the development of supervision and thus contribute to greater interest in its implementation. According to the research findings the main barriers involve inadequate experience and awareness of senior professionals about possibilities and purpose of supervision, their concerns about high financial expenses, the need to devote extra time to this method and last but not least the necessity to study and apply a large amount of professional methods and information to work. The last two mentioned criterions also reduce space which could health care professionals otherwise use for meeting their own needs and self -care. In terms of conditions supervision in health care institution would have to meet, the thesis comes to a conclusion that the possible supervisor should be well-informed about health care sector or experienced in own medical practice. In this respect he or she would be authentic and trustworthy for the supervised health care staff. This thesis also finds out that hospital management strongly supports supervision but so far has not recorded any interest in its implementation among the employees. However, findings of the survey aimed at health care professionals from the selected hospital departments show that more than 50% of respondents regard supervision in health care as needed. The specific need of support for health care professionals is found predominantly in inadequate recognition and appreciation of their work and in the feeling that their work does not bring them joy. In this respect the respondents to a large extent described somatic problems such as frequent headaches, difficulties in digestion and breathing and sleep disorders. According to the research there are good conditions for implementation supervision in a health care institution. However, first it is necessary to ensure that both hospital management and health care professionals are provided with good and sufficient information. The goal of this thesis is to support implementation of supervision among health care professionals in inpatient wards. It is intended for the health care professionals as well as for hospital management. Its aim is to promote the idea that only a person who is healthy, self confident and meets his/her own needs is able to cure well and help others.
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Financial analysis PKS MONT, joint stock company
Strnad, Jakub ; Kopkáně, Heřman (advisor) ; Neubauer, Edmund (referee)
The financial analysis of a company is a substantial instrument in the uncovering study of a financial health, credibility and ability to create the added value for the owners of the company and further partial indicators which are helpful for understanding of the present stage of the company. It may also concern the individual fluctuations and consequent results with their causes. The information capacity of the financial analysis depends to the certain extent on the used input data which we are going to use for the composition analysis. From the knowledge of this finding follows who is the beneficiary of the financial analysis or who will be the final user making decisions on the basis of this evidence. The financial analysis of PKS MONT, joint stock company was made through freely accessible data to the public, as they are published together with their update on the internet. Bearing in mind the importance of this project, which must meet the high standards in introducing it into the real situation together with providing the feedback to the already made decisions for executive directors of the particular company. Meanwhile, it was necessary to make more accurate these findings through the public data. The data correction itself could not take place without internal basic documents. The method of partial corrections has been determined on the basis of these documents. These partial corrections have led to volume eliminations which were a burden in the informational channel of the company. As the primary goal of this project was to work out the financial analysis for the need of the company management itself, it was the most suitable to choose such indicators, whose aptitudes would provide a comprehensible picture of the real situation. To meet this requirement four areas are going to be used: assessment of the property structure of the company including source coverage, the comparison of partial indicators with trends of market development and the declaration of following hypotheses, application of the modern indicators with the objective to find out the investor company potential together with meeting the owners` demands last but not least the determination of methodological procedures for the improvement of accounting records. Thanks to the methods mentioned above and with the help of the financial analysis, comprehensive insight has been reach on the company itself from the point of view of the individual within dynamic competitive environment having large potential in the coming future.
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Transferred competency of municipalities in the Czech Republic and its financing
Bartoň, Pavel ; Jetmar, Marek (advisor) ; Peková, Jitka (referee)
Thesis is concerned with transferred competency of municipalities and its financing. There has come through a reform of public administration in the Czech Republic not long ago, which transferred a part of execution of state administration to municipalities. Thesis summarizes legal basis on which this process is realized. It also describes typology of municipalities and the extent of its transferred competence. Main part of this thesis is focused on analysis of transferred competency financing. Object of the thesis is to prove or to disprove an idea that the municipalities have to use their own funds to finance the execution of the state administration.
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Economic Research Bulletin (2012, No.2). No. 2, Vol. 10, November 2012, Financial Stability and Monetary Policy
Česká národní banka
The importance of analysing the interactions between financial stability and monetary policy and its effects on macroeconomic fluctuations has risen substantially during the current financial crisis. This edition of the Research Bulletin is focused on five articles which analyse these interactions from various angles. The first article examines the effect of tighter macroprudential and monetary policies on output. According to this research, in comparison to monetary policy, macroprudential policy may be less costly, as it has less adverse effects on bank earnings. The second article examines to what extent financial frictions matter for macroeconomic fluctuations. The results suggest that the effect of financial frictions on macroeconomic fluctuations is sizeable only when financial stress is sufficiently high. The third article focuses on the relation between central bank finances and inflation. The article concludes that central bank losses are unlikely to represent a threat to price stability. The fourth article examines whether low monetary policy rates may increase commercial banks’ risk-taking. It finds that too low an interest rate may lead to a build-up of long-term risks to financial stability, but a lower interest rate during the life of a loan reduces its riskiness. The fifth article examines the interactions between bank capital and bank liquidity creation. The results indicate that greater capital requirements are beneficial for financial stability but may have an adverse effect on bank liquidity creation.
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Criminal Legal Regulation of Fraudulent Conducts against Property
Heranová, Simona ; Jelínek, Jiří (advisor) ; Polák, Peter (referee) ; Sváček, Jan (referee)
Dissertation: Criminal Legal Regulation of Fraudulent Conducts against Property Author: Simona Heranová Department: Department of Criminal Law Supervisor: Prof. JUDr. Jiří Jelínek, CSc. Keywords: Criminal offence, principle of subsidiarity of criminal repression, fraud, insurance fraud, credit fraud, grant fraud, damaging the EU's financial interests, Protection of property has been settled as one of the interests protected by criminal law, but the formulation of facts of criminal acts sanctioning fraudulent conduct has always interfered with some specific aspects of this type of crime, chiefly consisting in the diversity of methods of how to conduct the fraud. Taking a comprehensive view of criminal legislation sanctioning the fraud against property in the Czech criminal law in terms of the most basic facts of the crime the author of this dissertation depicts to what extent this legislation is unsettled and ambiguous even - while dealing with partial problems, which however have the same principles - inconsistent. By creating a common ground, putting accepted conclusions and assumptions from the literature and judicial practice in context, so far unsolved problems are drawn. These come especially with newly formulated and fundamentally altered facts of crime within the analyzed area, where the...
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