|
Mortgage (of real property) and its tax aspects
Tomíček, Zdeněk ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
Mortgage Credit and its Tax Aspects Summary The mortgage credit is quite popular and many people use it to make their dreams of a new condo or villa come true. The occurrences in the mortgage market of the United States of America or the member states of the European Union had no influence on the Czech mortgage market, which means that people in the Czech Republic use mortgage credits very often. (ČSOB, one of the largest banks in the Czech market, completed its 2008 annual plan for selling mortgage credits in the end of June this year.) The dissertation is divided into two parts. The first part provides general information about the historical evolution, the related legal act and the main requirements for the mortgage credit. The second part deals with tax issues related to mortgages. The basic characteristics of the main Czech taxes are described first. Second, I consider the interest payments relating to the mortgage credit that can be deducted in some circumstances from the individual income tax payments. The last chapter of the second part of the dissertation is the practical one. I try to compare the burden of taxation in the different situations using four examples, in all of which the following general points are identical: I calculate the individual income tax of a single childless man71 with the...
|
|
Pragmatism and humanism in nursing
HAUSEROVÁ, Ester
?Pragmatism and Humanism in Nursing?; it is the key subject of this thesis. It is trying to analyse both philosophical trends reflecting current situation of nursing. The academic part deals with philosophy such as humanism and pragmatism, followed by phenomenology and ethics. The following part refers to assisting careers, nursing, its history and philosophy, and the nursing rights. The final issue of this academic part is dedicated to the nurse chores, difficult tasks, burnout syndrome and hygiene of mind. The empiric part is aimed at receiving and processing of information through quality and quantity research. All respondents were general nurses and nursing students. The main focus of this thesis was to find the balance scale between nursing pragmatism and humanism and view the opinion of nurse while bringing those philosophical opinions into practice. Regarding to the results of this thesis it is obvious that there is a space for both of these philosophical trends though it is not particularly easy to mark which of these trends may currently prevail. At the same time there is not a clear opinion of participating nurses about bringing these trends into use. It proves that the exploitation of humanism and pragmatism elements is quite individual regarding the time and circumstances. Hypothesis and questions of research are evaluated within the final chapters. The results of this thesis reflect the constant problems which are generally recognised by both the nurses and the students of the nursing. Among the main problems of nurses are too much work and the lack of time. The last part of this thesis contains the attachments, which are related to the empiric part (such as questionnaires and question topics) and they present an idea of thematic supervisory plan, which would be aimed at solving the current problematic situation of a nursing practice.
|
|
Assessment of safety culture in selected hospitals in the Ústí nad Labem and Liberec regions
VOLENÍKOVÁ, Kateřina
Current status: The issue of medical errors has recently gotten considerable attention among organizations at the global and national levels. In its report the Institute of Medicine recommended the development of a safety culture where employees want to provide the safest health care. Assessing the current culture of safety is the first stage in the development of patient safety. Subject: The main purpose of the research was "to evaluate the safety culture in select hospitals." Method: A standardized method was chosen for the research: The AHRQ Hospital Survey on Patient Safety Culture. A quantitative method was implemented using polling. Obtained data were tested in SPSS version 16.0. For statistical testing Person's chi-square and sign scheme was elected. Research group: The research survey addressed 301 non-medical staff of Krajské zdravotní a.s. Masarykova nemocnice, o. z. (Regional Health a.s. Masaryk Hospital) in Ústí nad Labem and Krajské nemocnici Liberec, a.s. (Liberec Regional Hospital) Results: The survey results showed that the surveyed health care professionals assess the organizational culture as friendly. The respondents indicated that they are praised by the manager for conducting their work safely and that they can suggest changes in management practices. The results showed that addressed health care professionals support each other (58.1%) and cooperate better (72.4%). According to the respondents, better teamwork leads to better patient safety. An analysis of the results shows that health professionals have an active approach to safe care (82.7%) and in their opinion, errors and mistakes lead to improved patient safety (40.9%). Paramedics have confirmed that they receive feedback on reported incidents (37.9%). Based on team discussion about errors the respondents' evaluation of patient safety has significantly improved. An analysis of respondents' answers revealed a lack of reporting of adverse events. Most respondents consider the number of staff in the workplace deficient (42.5%). Conclusion: Hospital management should be involved in changing the detection of individual errors from individual to systemic. In order to improve the safety culture there should be regular supervision or teambuilding activities that support the development of teamwork. Feedback on the results of reporting errors must be given in an appropriate way to motivate staff to continue to report future errors. The results require a change in how medical staff report errors and greater consistency among management when checking reports. Complaints of work overload by medical personnel must be taken seriously. Improvements can be brought about by changes to work organization or the use of temporary workers.
|
|
Magazines dedicated to golf questions
Kunzlová, Zuzana ; Köpplová, Barbara (advisor) ; Halada, Jan (referee)
Diploma thesis "Magazines dedicated to golf issues" is devoted to questions of publishing golf magazines in former Czechoslovakia and in the Czech Republic. The key aim of this work is based on detailed mapping of all journals devoted to this issue in the period since the establishment of Czechoslovakia until year 2011. This work records the detailed historical development of golf in the Czech Republic, points out all problems that hit the golf during 20th century. Single chapters are devoted to all golf journals which had been published in former Czechoslovakia and ones which have been published in the Czech Republic. Significant space is devoted to magazines Slovanský golf and Sportovní Revue which were published during the First republic era. Further chapters mention post-war periodicals, and the last part of this work includes all golf magazines, which have been published after the Velvet revolution.
|
|
The position of judicial guards in the integrated rescue systém.
ČULÍK, Jan
The priority is to protect human life and health at present. For this reason it's necessary that cooperation of IRS components tooks place at the highest level. The IRS is cooperation of all its components, including judicial officers as part of the Prison Service of the Czech Republic, ie armed security force and basic IRS. I am interested in the issue, how can and if a judicial guard somehow work with the basic components of the IRS. The main task of the judicial guard is guarding and protection of the courts and the judiciary in the Czech Republic. During the writing the thesis when I quoted from the emergency preparedness plans of all possible emergencies that may appear on the district courts I had various ideas and scenarios in my head. What exactly to do, how to react,how all the other members or employees of the court would react. And, of course, how we would cooperate with the Fire Brigade, Ambulance Service and Police of the Czech Republic (CR). For the above reasons, I have set the main aim, ie to determine the scope of cooperation between the judicial guards and the components of IRS. To define the different types of emergencies, to characterize individual procedures and IRS measures aimed at preventing the emergence and spread of harmful forces and phenomena. I want to achieve the goal by studying the legislation related to the topic, studying coordination agreements and by my personal analysis. To determine the main objectives of the work which is the scope of cooperation, I use short questionnaires dealt among nine commanders of local judicial security units in South Bohemia. They have all been in office relatively long time so there is a presumption that the questions are answered according to their previous experience. I put approximately ten to twelve questions into the questionnaire. I ask the commanders a few supplementary oral questions to find out what emergency mostly occur, what was the most extraordinary event and how their electronic alarm systems and fire alarm systems function. Then the questions are processed according to given answers. By other study of co-ordination agreements, if any, I will learn their content. After a complete analysis of the collected data I compare the results with set hypothesis. The only cooperation on the basis of cooperation agreement is signed between JG and Police. If they request assistance of patrol police patrol, and it occurs on average four times to twelve times in a year, which is not common. As shown by the results of the investigation, cooperation with the police is the most common. It is followed by cooperation with the medical rescue service. Two-thirds of the commanders said they use the support once to three times a year, in one case was ever used. At least with working with the fire brigade. Again, two thirds commanders said they support using once to three times a year, but three commanders did not use it in any case. Fortunately, information from the interviews revealed that in most cases there occur incidents such as guard minor assault, petty theft, and assistance in disorder and the identification of persons, notices imposing explosives, failure of safety systems, fall of the snow from roofs or health problems requiring medical treatment. Large-scale emergencies are rare. That does not mean that they can not occur. We must be ready for them as well. The contents of crisis documentation are good, although some of the procedureand measures would be appropriate to update and modify with the detailed instructions. Judicial guard is required to follow them in case of emergency, content is sufficient and therefore I did not find any serious reason for them to be adopted for other legal standards. The cooperation between IRS and judicial officers is at a level that is sufficient to deal with small-scale emergencies.
|
|
History of the congregation of the Moravian Church in Jablonec nad Nisou till the year 1945
Oupická, Dagmar ; Moree, Pieter (advisor) ; Halama, Jindřich (referee)
This diplom issue has a name "History of the congregation of the Moravian Church in Jablonec nad Nisou till the year 1945". The issue surveys the german part of history of this congregation. Mainly sources comes from the archiv of the congregation of Moravian Church in Jablonec nad Nisou. It contains common chapters about progress of Renewed Moravian Church in Bohemia and Moravia till the year 1945 and also about religious situation in Jablonec nad Nisou in first half of 20th century. The history of the congregation is divided into three periods according to time of working of individual ministers and includes their biography and theological background. This diplom work follows above all concrete forms of congregational life, economy of the congregation and relationships to another churches. It surveys also factors of separation of the congregation from the Moravian Church in the year 1939. Special chapter follows christian associations belong to the congregation and its worship stations in Hrádek nad Nisou, Chrastava and Liberec. One chapter talks about the work of Oxford Group of Frank Buchman in Sudetenland. Powered by TCPDF (www.tcpdf.org)
|
|
Progress, outcome, future scenarios and threats of multilateral trading system (WTO)
Kozáková, Michaela ; Štěrbová, Ludmila (advisor) ; Trojanová, Kamila (referee)
This diploma thesis aims to set a complex view on the current process of multilateral trade agreements under the World Trade Organization and point out the direction of DOHA negotiations. The emphasis is put on the Tenth Ministerial Conference, which took place in Nairobi in December 2015. Stances and demands of the WTO member are analysed step by step. The thesis considers threats that possibly come from plurilateral, bilateral and regional agreements and evaluate a potential risk for the multilateral trading system. For this purpose, the thesis is divided into four chapters. First chapter examine theoretical introduction to WTO and particularly to Development Doha Agenda, which is important for subsequent understanding of actual issues. Second part analyses in detail the negotiations in main negotiating parts of DDA before and after a summer break. Following chapter fluently continues with analyse of the progress after summer break and points out some current questions about preparations for MC10 and expectations. Space is also given to the MC10 and its outcomes. Finally, the last chapter gives a thought to future scenarios concerning function of the WTO.
|
|
Use of software of third parties in commercial applications
Panáček, Jan ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Užití software třetích stran v komerčních aplikacích 99 English summary and keywords. Usage of third party software in commercial applications. This thesis deals with the legal implications of using software written by other parties (hereafter referred to as "third party software" in conformance with industrial practice) in the process of developing a commercial application. Software developers worldwide have always been looking for a way to minimalize their costs and efforts by reusing already available software components in their own new programs and thus not investing into reinventing the wheel. This process is mainly done by incorporating open source or public domain software. It is readily available through the Internet download under seemingly non-restrictive licenses. Other options are also possible, like adopting industrial standards or settling for commercial licensing of relevant technology from other developers. The goal of this thesis is to analyze this usage of third party software. From the legal point of view, main focus is on open source licensing, international copyright law and conformance of the Czech legal system with US, European and international licensing requirements. It also deals with other issues which arise from internet distribution of works, software development and patent...
|
|
The Suggestion of Changes in Employee’s Remuneration in the Selected Company
Melicharová, Monika ; Matějková, Kamila (referee) ; Martinovičová, Dana (advisor)
This thesis “The proposal of change the combination compensation for employees of selected company” analysis issues related with combination compensation in the company Alfa a. s. and suggestion for improvement. Firstly, the theoretical part focuses on the explanation of remuneration expressions. Secondly, in the practical part there is a characterization of personal politics and combination compensation of company Alfa a. s. The proper research deals with questionnaire survey and its evaluation. At the end, there are some improvements suggested, for the current combination compensation improvement.
|
| |
guest ::
