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Effects of changes in the calculation of pensions to the number of early retirements in the district Jindřichův Hradec
UHLÍKOVÁ, Jana
The aim of this thesis was to find out which impacts of the parametric changes, linked to the change of law no. 155/1995 Sb. about pension insurance, as amended, affected the number of applications for early retirement in the Jindřichův Hradec district. The need to solve this problem arose from the questioning of Section 15 of act no. 155/1995 Sb., as amended, regarding social insurance, which governs the assignment of the calculation basis used to work out the percentual pension allowance. The Constitutional Court concluded that the defined rules generate significant differences between the amount paid into the insurance system and the amount of the old-age benefit received. On this basis the MPSV (Ministry of Labour and Social Affairs) compiled the rule changes for calculation of old-age benefit and together with the other parametric changes prepared, this was proposed as the so-called ?minor pension reform?. The proposal passed through the legislative process and with effect from 30th September 2011 the rules for the calculation of the old-age benefit changed according to the new Act (no. 220/2011 Sb.) that amends Act no. 155/1995 Sb. on social insurance, as amended by subsequent rules, and several other Acts. The new regulations favour citizens with higher incomes. For persons with a lower income the change resulted in lower pensions received, as a result of which some have chosen to apply for early retirement. The aim of this thesis was to survey applications for all types of retirement in the years 2010 and 2011 with emphasis on the number of applications for early retirement in the district of J. Hradec and to analyse the length of prematurity at the time the application for early retirement was submitted. The comparison periods were the months from March to September of the respective years. Based on the given aims, quantitative research was chosen as the method of standardised research and two hypotheses were tested: 1. As a consequence of the changes in the regulations for the benefit calculation the number of early retirement applications has risen. 2. The highest interest in allowance of early retirement was shown by citizens with a maximum of 1 year left before reaching the age limit at which they were entitled to old-age pension benefits. The research was carried out by content and secondary analysis of data contained in the official statistics of ČSSZ (Czech Social Security Administration) and OSSZ (District Social Security Administration) and other available materials for the years 2010 and 2011. After analysis and evaluation of the required information the first defined hypothesis was confirmed; citizens were choosing early retirement regardless of the fact that the percentual assessment of the calculation basis would be reduced for every 90 days before retirement age, but were able to retain their original pension calculation basis. They were making this decision despite the fact that by reduction of the received old-age benefit their pension was lowered by approximately 12%. In this case, providing they satisfied the legal condition of insurance duration, they used the opportunity to retire before reaching the age limit for old-age pension, which meant 3 years early. In the final phase it was confirmed that in the tracked period applications from citizens with up to 1 year left to reach the retirement age did not predominate. The number of applicants retiring 3 years earlier was approximately the same as those with one year left. There were slightly fewer citizens with two years left to satisfy the legal condition of the insurance duration. In the conclusion of the results section, data are also mentioned which evidence the number of state pensions being paid and the expenses used for these benefits from the national budget. This is quite a considerable amount and it continues to rise with the number of pensions being paid.
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Spa care in the system of public health insurance
HNÁTEK, Martin
The theoretical part of the work defines spa as a treatment method, which is aims at improving physical and mental health with the help of natural healing sources. The study further describes the history of spa industry in our country as far as its origins in the final stages of the Middle Ages, continuing with its gradual development crowned in the 18th and 19th century. The chapter concludes with a short insight into the development of spa industry after the year 1989 and gives some hints on its future direction. The next chapter delineates the position of Czech spa industry in the central European region. Here the reader can also find description of the spa network in the Czech Republic with all 35 spa sites. Further on, the characteristics of natural healing sources and their use is described. The effective legislation and the Regulation No. 267/2012 Coll. is discussed as well, in particular, with regard to the indication list for spa therapy and rehabilitation procedures for adults, children, and adolescents. The chapter contains a general description of the indication list, an overview of the indication groups, and legislative changes which the new legislation brings into the existing practice. Legislation relevant to the delivery of spa treatment gets described further on. In relation to this, the study also deals with the process of treatment recommendation and the approval of the recommendation. The chapter also contains the description of basic types of spa care. The last chapter of the theoretical part is dedicated to the statistics of spa care and the health care system. In the practical part of the report, the aims of the work are set and the research questions are formulated: 1) Does spa treatment reduce the cost of medication in patients suffering from chronic diseases of the musculoskeletal system during the year following the treatment? 2) Did the delivery of spa care lead to a decrease of expenses related to outpatient rehabilitation in patients suffering from chronic diseases of the musculoskeletal system during the year following the treatment? The research questions were addressed by a mixed type of research. Secondary data analysis was used as a research technique. Data about patients, who were subject to spa treatment first in 2011 and who are members of the indication group VII ? chronic diseases of the musculoskeletal system ? more precisely with the diagnoses of degenerative disease of hip and knee joints. The frequency and the extent of medication, related to the treatment of the disease and the frequency of the outpatient rehabilitation care were monitored in these patients. The deciding period, in which the above mentioned parameters were monitored, was twelve months before the spa treatment and twelve months after the spa treatment was conducted. The results were determined based on statistical evaluation of data obtained by secondary data analysis. The results state that there was a significant decrease in expenses for outpatient rehabilitation care and medication in both of the monitored groups (degenerative disease of hip joints and degenerative disease of knee joints). The only exception is that the cost of subsequent medication for gonarthrosis patients dropped by only 1.3 %. The answer to the first research question remains ambiguous. The cost of treatment in coxarthrosis patients dropped dramatically, whereas the treatment expenditure in gonarthrosis patients remained virtually similar. The answer to the second research question is definitively positive. In both of the monitored groups the costs for outpatient rehabilitation care was reduced significantly. As a result, it can be postulated that the research proved the positive impact of spa care on patients? state of health. This impact is demonstrated by the decrease in health care services provided after the spa treatment period, which results in the overall decrease of costs.
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Comparing the conceptions of CSR in ABB Group and ABB CR company
Musilová, Lenka ; Lhotáková, Markéta (advisor) ; Boušková, Magdaléna (referee)
This thesis deals with CSR conceptions of ABB Group and ABB ČR, compraing both conceptions. Its aim is to prove these two hypotheses: "ABB ČR applies glocal attitude to CSR" and "In ABB ČR, creating CSV is not an element of its CSR conception, whereas within ABB Group, CSV is already being implemented." In order to prove these hypotheses, this thesis presents the theory of CSR and CSV to its reader. As for the CSV, this thesis offers a relatively broad theoretical framework, supplemented by up to date critique of the conception and my personal evaluation of the relation of CSR with CSV. In the practical part of the thesis, particular instruments of both (ABB Group and ABB ČR) CSR conceptions are analysed with the aim to prove both aforementioned hypotheses. After a comparison of both instruments, the first hypothesis is confirmed. In order to verify the second hypothesis the method of synthesis is employed to establish a strcture of CSV and to enable a final comparison, which, however, disproves the second hypothesis.
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Synthesis of Pyridazines by Ring Transformation Reaction
Budilová, Hana ; Pour, Milan (referee) ; Klimešová, Věra (advisor)
Charles University in Prague The Faculty of Pharmacy in Hradec Králové The Department of Inorganic and Organic Chemistry Candidate: Hana Budilová Supervisors: Doc. RNDr. Věra Klimešová, CSc. Prof. Dr. Rainer Beckert Title of Diploma Thesis: Synthesis of Pyridazines by Ring Transformation Reaction Pyridazines are heterocyclic compounds with two adjacent nitrogen atoms. There are a lot of synthetic approaches to get pyridazine. A number of specific transformations from other heterocyclic systems have been reported. This thesis deals with the synthesis of pyridazines by transformation of a four-membered heterocycle. Some new derivatives of 1-methyl-3-(4-tolylamino)-4-(4-tolylimino)-6-(4'- substituted-phenyl)-1,4-dihydropyridazines were synthesized by a ring transformation of four- membered 2 -1,2-diazetine. This compound was obtained by a cycloacylation reaction of methylhydrazine and bis-oxalimidoyl chloride. NMR and mass spectrometry confirmed structures of prepared compounds. 1-Methyl-3-(4-tolylamino)-4-(4-tolylimino)-6-phenyl-1,4-dihydropyridazine had been previously proven to possess antimycobacterial activity. The new derivatives were tested against Mycobacterium tuberculosis My 331/88, M. avium My 330/88, M. kansasii My 235/80 and M. kansasii 6 509/96. MIC values of these compounds range...
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Influence of education on life style in woman after hysterectomy.
BASTLOVÁ, Stanislava
The Bachelor thesis was aimed at pre-operational education and its impact on the lifestyle of the women after hysterectomy together with these women´s awareness of appropriate lifestyle after hysterectomy in some hospitals of the Plzeň region. The thesis also led to completing an effective educational handbook for women after hysterectomy.Hysterectomy is one of the most common types of major surgery performed on women. It is often understood very negatively, some women can even see it as an attack to their gender identity. On the other side, it reduces or eliminates long-term health problems. Therefore the clients should be entirely and properly informed and so be confident about their lifestyle after coming home from the hospital.Women in chosen hospitals suffer from lack of information on the sexual life after hysterectomy. The non-educated women felt the lack of information on the lifestyle after hysterectomy and would appreciate an educational handbook. They had no information on sexual life after hysterectomy, the ways of getting a complex spa care and the impact of the operation on menopause.The research findings have proved the need to educate women in the lifestyle after hysterectomy. The information on the life after coming home from the hospital are often omitted. Based on this thesis, the educational handbook could be prepared for women after hysterectomy. This way all women can get sufficient information which will positively impact their mental condition after surgery.The thesis can also be used as a complete source of information on hysterectomy.
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Inverse values of EEG signal power in joint EEG-fMRI analysis
Sanetrníková, Dominika ; Kolář, Radim (referee) ; Labounek, René (advisor)
The first part of this thesis summarizes the basic theory of brain activity measurement using the BOLD signal and scalp EEG, the effect of noise phenomena in the data and its suppression, the merger of the fusion of the measured data using the general linear model and the current implementation of computational algorithms in the software library EEG Regressor Builder 1.0. Within the own solution of this thesis, the changes of the software library to version 1.1 were realized according to the requirements of the bachelor thesis. The hypothesis that temporal changes of the EEG relative band power (20 - 40Hz) has the same spatial correlates with the BOLD signal as the inverse power in the frequency range 0-12Hz. The hypothesis was rejected based on the calculation of similarity criterions between 3D activation maps for different parameter settings of the joint analysis calculations. As an appropriate criterions were chosen the correlation coefficient and the cosine criterion. The Euclidean distance was proved to be unfit. Also it was proved the inverse power value of EEG signal in the given frequency band brings to the common EEG-fMRI analysis an anti-correlated signal to the normal absolute power in the same frequency band. Furthermore the influence of regressors describing motion artifacts reduces the number of supra-thresholded voxels.
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Effect of parasitosis on anthelmintics biotransformation in sheep
Rudol, Martin ; Skálová, Lenka (advisor) ; Szotáková, Barbora (referee)
Haemonchosis is common parasitic infection of small ruminants caused by Haemonchus contortus. Parasitosis, as well as the other pathological states, can affect the activity of biotransformation enzymes, which can result in changes of drugs and other xenobiotics metabolism. The aim of this project was to study and compare in vitro flubendazole biotransformation in liver and small intestine of healthy sheep and sheep with haemonchosis . The objective of this work was also to investigate the influence of infection length and animals gender on the flubendazole biotransformation . Experimental animals were divided into five groups (healthy males, healthy females, males diseased for seven weeks, females diseased for seven weeks and males diseased for eleven weeks). Subcellular fractions (cytosol and microsomes) were prepared from liver and mucosa of small intestine. These fractions were incubated with flubendazole. After incubation and extraction, flubendazole and its metabolites were analyzed using High Performance Liquid Chromatography (HPLC). Parasitosis of the sheep caused by Haemonchus contortus influenced in vitro biotransformation of flubendazole. In livers and small intestines of animals with haemonchosis, activities of flubendazole reducing enzymes were lower than in healthy animals. In vitro...
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EU's Measures Against Income Tax Optimalisation
Hortíková, Kateřina ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
This diploma thesis provides an analysis of the Anti-Tax Avoidance Package (ATAP) proposed by European Union. This package was adopted in relation to OECD's Base Erosion and Profit Shifting (BEPS) project. It consists of measures that aim to reduce the level of tax avoidance caused mainly by base erosion and profit shifting within multinational corporations. The theoretical part of the thesis consists of brief introduction of the BEPS project, followed by detailed analysis of the EU package. The practical part tends to analyse the possible impact of the package implementation in Czech Republic on selected measure, tax limitation of paid interests deductibility. Real data of three Czech companies were used for the analysis. The author used the method of a case study to compare tax impacts of current thin capitalisation rule application against the proposed rule limiting the interest deductibility up to 30 % of EBITDA.
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Forecast of revenue for municipal budget
Špelda, Miroslav ; Sedmihradská, Lucie (advisor) ; Hovorka, Petr (referee)
The main objective of this thesis is to analyze the quality of forecasts of tax revenues. Detail focuses on the town of Nachod, wherein by means of selected quantitative Methods I am trying to suggest potential estimate for tax revenues. Furthermore, based on publicly available data, analyze ten other similarly sized towns. Comparing prediction cities with the estimate of the Ministry of Finance and the reality. Based on these data, I am trying to prove or disprove the hypothesis that the city predicted earnings consistently underestimate, while the Ministry of Finance is overestimates. The results of the analysis of Nachod based on the possibility of more accurate predictions for income taxes using the method of exponential smoothing. For value added tax and land value tax, then using the method of average growth. The hypothesis can be confirmed only partially. Municipalities actually understate their income often. The Finance Ministry, however, in its prediction does not commit more frequent overstatement.
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Comparison of the use of neo liberal concepts of economic policies of Margaret Thatcher and Ronald Reagan
Rážková, Michaela ; Johnson, Zdenka (advisor) ; Tajovský, Ladislav (referee)
The aim of this work is to answer questions of effectiveness in controlling inflation, changes in unemployment rate, reduce government spendings, deregulation and decentralization in both countries, confirm or refute theoretical assumptions of Laffer´s curve on the example of consequence of tax cuts in United States of America, privatization and the implications of the fight with the unions in Great Britain and the overall effect of the implementation of neoliberal concepts in both countries. This work compares the implementation and impact of neoliberal concepts of economic policy in the UK and in the United States and it provides insight into the effectiveness of the chosen means.
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