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Semi-detached house, Lanskroun
Němec, Ondřej ; Kalábová, Tereza (referee) ; Bečkovský, David (advisor)
The bachelor thesis is based on design of semi-atteched house on the street Slovenské in Lanškroun. Bulding plot is situated in new city quarter determined for family houses outside the city center. Shape of semi-atteched house is almost rectangle and it is made of two parts where each part is designed for family of four to five members. All living rooms are oriented to south that allows residents to enter the garden and the patio in first floor. Each part of house includes garage for one car.
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Immigration and Unemployment in Spain
Recinová, Kristýna ; Tichá, Milena (advisor) ; Havlík, Radomír (referee)
The aim of the thesis is to analyze and define the relationship between immigration and unemployment in Spain and its influence upon immigration and unemployment in the European Union. Special attention is paid to the analysis of the two global phenomena in the context of Spanish environment. Using a synthetic approach, these spheres are compared at different levels, especially in terms of the free movement of persons and labor. Their economic manifestations in the migration and asylum policy of the country, the integration of immigrants, and social effects of legal and illegal immigration are examined through both its theoretical and practical aspects. Emphasis is placed either on the overall impact and factors' implications influencing migration flows in the region and on the development of unemployment in the researched area. The policy changes induced in justice and home affairs within the EU before and after the adoption of the Treaty of Lisbon are examined by the comparative method. There are also outlined both Spanish and European migration strategies. These results are discussed by using a prognostic method and through the demographic future of Europe. At the end of the thesis, main ideas and crucial points are summarized.
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Analysis of lifelong learning in the Czech Republic and selected countries of EU
Doležal, Ladislav ; Benáčanová, Helena (advisor) ; Marešová, Zdena (referee)
This bachelor deals with the analysis of lifelong learning in the Czech Republic and selected countries of EU (Finland, Denmark), whereas will be characterized in detail only the situation in the Czech Republic. The work attempts to map the field of lifelong learning, not only in adults ages 25 to 64 years, but also seniors. In the first part of the work focuses on clarifying the concept of lifelong learning and his sense. It also determines the Lifelong Learning and characterize the current situation in the European Union. The second part describes in detail the situation of lifelong learning in the Czech Republic and its progression. This section also focuses on provider education, computer literacy and lifelong learning opportunities at universities. In the last third part are selected common sections of lifelong learning in Finland and Denmark (characteristics, legislation, participation in continuing education and computer literacy), which compares with the Czech Republic in this paper.
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The comparison of legal forms of Czech accounting entities in Slovak Republic
Rozgoňová, Veronika ; Ďurianová, Gabriela (advisor)
The Bachelor thesis deals with the comparison of two legal forms of Czech accounting entities in Slovak Republic - subsidiary company with limited liability (LLC Subsidiary) and branch of a foreign entity. It is divided into nine chapters. The first parts define an enterprise of foreign entities in Slovak Republic, the establishment of both legal forms and their characteristics. The next chapters focus on accounting and the specific accounting transactions of compared legal forms. The last chapters deal with the income tax charge and with the avoidance of double taxation. The emphasis is on defining the term permanent establishment, as well as on the criteria of genesis of this institution. In the conclusion of the thesis are compared the legal, accounting and tax aspects of legal forms.
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Analysis of unemployment in the Liberec region between 2010–2014
Beránek, Hynek ; Kolman, Ondřej (advisor) ; Vebrová, Ludmila (referee)
This bachelor thesis analyses the unemployment in the Liberec Region between 2010 - 2014 and the associated effectivity of the state employment policy. The work aims to provide a complex analysis of the course of unemployment and to evaluate the most successful instruments of the active employment policy. The theoretical part defines the key concepts of the labour market, unemployment and the state employment policy. Because of a strong interconnection between the region and the manufacturing and glass industries, which were struck by the Great Recession, the unemployment rate has stayed quite high and above the average of the Czech Republic up to now. Furthermore, this fact is highlighted by the increase of the proportion of long-term unemployed individuals. Retraining and creation of socially purposeful jobs are among the most effective instruments of active employment policy according to the financial demands. The questionnaire survey shows that the employers expressed satisfaction with the cooperation with the employment office and therefore that the employment office is effectively increasing the employment rate. As a conclusion the thesis points out the importance to focus on high-risk groups, especially the long-term unemployed.
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Structural unemployment in Karlovy Vary Region
Gruberová, Veronika ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
Bachelor thesis deals with unemployment in the Karlovy Vary Region, and tries to identify the main factors that cause it. From comparison of regional values of selected macroeconomic indicators with average values for the Czech Republic came out that Karlovy Vary's region is significantly economically underdeveloped. The work compares the supply-side and demand-side of the regional labor market. The supply-side is characterized by gender, age and length of unemployment of job applicants. Special emphasis is put stress on the educational structure of persons registered at the Labour Office. The first part of the analysis of the demand side is focused on the development of employment in the sectors and branches of the national economy in order to trace and evaluate possible changes. The second section is based on analysis of vacancies accompanied by a survey carried out by regional employers . On the bases of evaluation of statistical data and received responses is confirmed that in the region there is a problem with a non-corresponding qualification and inadequate education of the population , which is one of the main factors negatively affecting the local labor market.
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Benefits of an Offshore Company Establishment
Vlčková, Kateřina ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
These days, companies and individuals often look for opportunities that will bring them lower liability of paying taxes. Every year, there is a higher number of companies interested in tax havens. By setting up an offshore company in one of the tax havens, it is possible to reach lower corporate income tax rates, as most of the tax havens provide international companies with lower or zero rates on income taxes. However, low income taxes are not the only indicator that should convince companies to establish themselves in these countries. It is important to take additional costs into account. The objective of this thesis is to provide a primary overview of tax havens, their purpose, specifics of their usage and to find out under which circumstances they can be beneficial. With the help of a fictional company established in the Czech Republic, calculations of tax liability in various havens will be presented. Measured countries are Luxembourg, Cyprus, British Virgin Islands, Seychelles and Bermuda. On the basis of final calculations, conditions suited for offshore company establishment will be suggested.
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Effective taxation of labour in the Czech republic and Slovakia
Kohoutová, Kateřina ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.
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Analysis of unemployment determinants in Ústecký region
Abu Zummarová, Adriana ; Brožová, Dagmar (advisor) ; Čermáková, Klára (referee)
The aim of this thesis is to analyze the determinants of unemployment in Ústecký region. The panel data for 7 regional districts from period 2005 -- 2013 with total of 63 observations were used to construct the econometric model estimate. The model included variables from demographic and economic characteristic of the region. Real gross average wage, share of women in population and share of foreigners in population have been found the most significant. Comparative models of male and female unemployment proved, that male unemployment is more sensitive to wage change as well as to share of foreigners in population. Education variable had to be withdrawn from the model due to high multicollinearity, therefore it was tested on a separate model, which proved the negative relationship between share of tertiary educated population and share of unemployed.
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Comparison of the tax burden on labor costs in the Czech Republic and in the European Union and its influence on the extent of employment in the years 2005-2013
Zedková, Daniela ; Vostrovská, Zdenka (advisor) ; Štípek, Vladimír (referee)
This bachelor thesis deals with the comparison and development of the tax burden on labor costs in the European Union countries, with subsequent evaluation of the tax burden on income of individuals in the Czech Republic, especially in the years 2005-2013. The thesis also evaluates the effect of the tax burden on the cost of labor unemployment rate in the European Union in the period mentioned above. Using the implicit tax rate on labor, there is an international comparison of the tax burden on the income of the individual countries of the European Union and subsequently the position of the tax burden on labor costs in the Czech Republic is evaluated, there was found out a significantly highly above average tax burden in comparison with the European Union countries. In the next section is examined the influence of the tax burden of labor costs on the unemployment range, where is a significant relationship observed among them, but with due regard to other factors affecting the unemployment rate
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