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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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Small Size Municipality Revenues in Czech Republic
JIREKOVÁ, Kateřina
The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small villages, defined as municipalities up to 499 inhabitants. In the second group there are other municipalities of the Czech Republic except small villages, statutory cities and the Capital City of Prague. The real data were recalculated per head for this analysis and minimum, maximum, median and arithmetic mean were found. Variability of incomes is evaluated from these results. Regression and correlation analysis is made in some groups of revenues because of finding dependence among variables. Disparity in incomes of small towns and other communities is assessed by comparing the arithmetic means and medians between groups of municipalities using a Two-Sample t-test and Mann-Whitney test. Revenue growth is evaluated determination of the trends of the time series using linear regression. Some specifics in financing small villages were found from these analyzes. There was also confirmation of the hypothesis that small municipalities have lower incomes per an inhabitant.
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The Development of budget responsibility in EU Member States
KLOUDOVÁ, Veronika
In my thesis I have dealt with the issue of Fiscal Responsibility in the EU, especially the position the EU Member States have on this issue. The first part defines the Budget responsibility and Fiscal policy at the level of the Czech Republic and level of European Union. There has been mainly described and analyzed the Stability and Growth Pact, and the Fiscal compact. The second part has been devoted to evaluation of individual member states and described how the legislative acts are used for effort to reach sustainable finances contributing to the overall generally maintain Responsible and Fiscal policy. At the end its summarized and compared the evolution of public debt and budget deficits and also characterized their independent Financial institution.
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The development of the crime on credits in the South Bohemia before 2014
BUŠKOVÁ, Tereza
The aim of this study is to analyze the development of committing a credit fraud offence under § 211 of the Act. no. 40/2009 Coll., the Penal Code (particularly the development of this crime and the development of the amount of the damage) and consequent comparing the selected macroeconomic indicators development in the period 2005-2014 in the region of South Bohemia. In this work secondary data analysis methods were used. Statistical data obtained from the South Bohemian branch of the Czech Statistical Office and statistical data from Crime Police of the Czech Republic was used as the source. The data evaluating the amount of detected cases of this crime committed by the offenders in the Region South Bohemia, according to the region where the fraud was commited, was analyzed. The analyzed file was 5,713 offenses and 4,219 offenders. The defined set was divided into seven parts (districts), according to the local jurisdiction of the territorial departments of the Czech Police. The observed data was compared with selected macroeconomic indicators. From the results it can be concluded that the highest rate of loan fraud offence (calculated per 1,000 inhabitants) is in the district Stra-konice. Conversely, the lowest crime in the same period is in the district Jindřichův Hradec. This work also re-vealed that the development of macroeconomic indicators has no effect on the development of this crime. In conclusion, it is recommended to promote economic education at primary and secondary schools, thus improving the financial literacy of the population. Furthermore, we can recommend the consistent use of, the Central Credit Register, which is already available, as well as supporting of changes in the legislation, so that the providers have an obligation to investigate the credit applicants more and make the offenders of this crime discouraged by higher penalties imposed for credit fraud.
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Remote sensing as support tool for agricultural drought assessment
Hlavinka, Petr ; Semerádová, Daniela ; Balek, Jan ; Žalud, Z. ; Tadesse, T. ; Hayes, M. ; Wardlow, B. ; Trnka, Miroslav
Very important information about vegetation condition within wide areas (through continents and states) or for local areas in resolution from hundreds to tens of meters could be obtained from satellites within remote sensing. The temporal and spatial continuity is big advantage of this method. Namely so-called vegetation indices are often used for vegetation cover condition assessment. The aim of submitted study is to present possibility of using EVI2 (Enhanced Vegetation Index) for assessment of drought impact within vegetation. The results for selected years of the period 2000-2015 achieved using MODIS (Moderate Resolution Imaging Spectroradiometer) aboard Terra satellite are included. The data in weekly time step and for the whole Czech Republic are presented.
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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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Supervision in psychiatric nursing
RŮŽIČKOVÁ NEUŽILOVÁ, Michaela
Basic theoretical background The theoretical part of the thesis explores the issue of supervision and focuses on psychiatric nursing. It is divided into several parts. The first part is focused on supervision, briefly characterizes supervision as such, then it describes its divisions, functions and methods. It also explores the participants of supervision, the agreement on supervision, transcultural supervision and Balint groups. The following part describes historical development of psychiatric nursing, briefly presents the personality of Joyce E. Travelbee. In the conclusion of the theoretical part of the thesis the problems of education and competence of nurses in psychiatric care are introduced, marginally mentioning the Turku declaration. The aim of the work The main aim of the thesis is to investigate the awareness of nurses working in psychiatric care of the clinical supervision options. The task of the second objective is to find out the opinion on supervision of nurses working in psychiatric care. The third objective is focused on means to assist nurses working in psychiatric care in their personal development and growth within their practices. The purpose of the fourth objective is to find experience with supervision of nurses working in psychiatric care. The methods used Qualitative investigation was chosen for the empirical part of the thesis. The method used for data collection was in the form of semi-structured interview. The interviews with the respondents were taken down using a voice recorder and transcribed, qualitative data was then analyzed by pencil and paper encoding technique and semantically organized into 27. groups of categorization. The selection of a research sample was intentional, consisting of twelve nurses working in psychiatric care in the Czech Republic. Results The research focused on nurses who do not have personal experience with supervision revealed that they have certain awareness of the supervisory process, however not quite sufficient to be able to describe the nature and function of supervision in its entirety. Their knowledge is rather theoretical. They understood supervision as help to solve disharmonious relationships in the workplace, as well as it could improve communication skills of the nurses, it would also assist in dealing with crisis intervention and prevent burnout syndrome. The results regarding nurses who do not participate in the supervisory process clearly indicated that they have insufficient support and the opportunity for both their professional and personal growth in their workplace, while this important could be solved by supervision. The research, which covered only nurses who have had personal experience with supervision and regularly participate in it, showed that their knowledge and skills related to the supervision process are quite sufficient to be able to understand and use supervision practically in the whole range. These nurses sees supervision as a benefit that would allow them not only to understood themselves, but also to learn how to manage challenging situations that are a part of their profession. Supervision gives them confidence, provides support and teaches them to deal with people who are part of their work process. Supervision has become a tool for preventing burnout and showed them how to use their own potential effectively. Conclusion This thesis is focused on the use of supervision in psychiatric nursing. Working with mentally challenged patients is very demanding, therefore supervision plays its justified role there. If you do not know yourself and you are not able to solve your own problems, you can never effectively and comprehensively address the problems of others, who are often desperately waiting for your help. The results will be presented at professional seminars designed not only to nurses working in psychiatric care.
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Role of the nurse in screening for depression in the elderly.
VRZALOVÁ, Monika
The diploma thesis deals with problems of depression in older people. Mainly the work is focused on identifying and analyzing the role of nurses in screening for depression in older people in primary care, acute care, long-term care and home care. This thesis was focused on theoretical direction and was used the method of design and demonstration. In this thesis was set one main goals with five research questions. The main goal was to identify and analyze the role of nurses in screening for depression in the elderly. RQ 1: What is the role of the nurse in screening for depression in the elderly? RQ 2: What is the role of the nurse in the primary care in screening for depression in the elderly? RQ 3: What is the role of the nurse in screening for depression in hospitalized patients in acute care? RQ 4: What is the role of the nurse in screening for depression in seniors in long-term and home care? RQ 5: What rating scales and methods are used in screening for depression in the elderly? The thesis introduce the concept of depression. The following are specified the causes of and the important factors that affect depression in the elderly. It also deals the differences in the clinical symptomatology of depression in old age. It explains possibilities and various barriers in the diagnosis of depression. Another chapter introduces complete geriatric examination, diagnostic classification systems, possible screening methods and scales for detection of depression in the elderly population. It also deals methods of pharmacological and non-pharmacological treatment and its possible complications associated with older age. By reason of increased suicide rate caused by depressive disorder the issue of suicidal behavior in the elderly is introduced. The next chapter deals with the nursing process, which is used by nurses in practice. It consists of the evaluation of the patient's health condition, making nursing diagnosis, creating nursing plan and subsequent implementation and evaluation. The nursing process is also needy for providing quality care. The nursing process in the stage of nursing diagnosis, introduces possible nursing diagnosis for a patient suffering from depression, which are based on the latest classification. Finally is described the role of nurses in screening for depression in the elderly in different health facilities and their contribution to the timely evaluation of depression in the elderly. This chapter introduces the role of nurses, nursing screening and collaboration with a physician. The role of nurses in screening for depression in different medical facilities is based on the first phase of the nursing process of assessment. On the basis of objective and subjective information, the nurse will assess the overall health and mental condition of the patient. Primarily, it was investigated what is the role of the nurse in screening for depression. On the basis of content analysis and synthesis it was necessary to used and processed domestic and foreign literature. A number of relevant sources are the results of various studies and Meta-analyzes, mostly from abroad, but also from the Czech Republic. The thesis can serve as a basis for nurses. The result of this thesis is to create e-learning material available for students in the Faculty of Health and Social Sciences of South Bohemia in Ceske Budejovice in the tutorial called Moodle.
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Consumption of fiber in old age
ŠÁLEK, Jan
The theme of this bachelor thesis is the Consumption of fiber in the old age (seniors). Formerly, the dietary fiber was considered unnecessarily burdensome for human organism. Later, it was found that it has a relatively large impact on human health, especially by serving as a prebiotic for symbiotic bacteria inhabiting the gastrointestinal tract. There is still prevailing opinion that roughage divides into a soluble and insoluble, despite that some types of fiber cannot be definitely classified and placed into any of these groups because they have characteristics of both of them. The daily recommended dose is 30 g. The qualitative research was used for elaboration of the practical part. The first goal was to find out how much fiber seniors consume. The second aim was to compare the consumption of fiber among elderly people living alone and the elderly living in retirement homes built for them. The research group, at the first research question, consists of 20 seniors from the Southern Region aged over 65 years. The research group, at the second research question, consists of five retirement homes from the whole Czech Republic. All respondents were given a record sheet for one week, and instructions on how to fill it. Acquired menus were subsequently re-calculated through the program "Nutriservis Professional". The results show higher consumption of fiber than the average in the Czech Republic, but there is still almost a half missing to get the recommended daily dose. There was observed BMI and its impact on the consumption of fiber. No significant effect was found, because overweight had all interviewees except one respondent. The financial limit is visible for evaluated diet of homes for the elderly, therefore, there are no whole grain products, vegetables and almost no fruit. Despite these limitations, the average consumption of fiber is almost equal to elderly people living alone. In conclusion, there is a proposition how to, despite the low funds, increase the intake of roughage, and avoid or, at least, reduce the problems associated with its low consumption. Recommendations for respondents are individual and given under each evaluation.
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Role of physical activity in the prevention of childhood obesity
VRTALOVÁ, Jana
The thesis deals with physical activity in the prevention of childhood obesity. It is focused on children, namely pupils of the eighth and ninith grades of elementary school. Obesity is responsible for more human lives than both of the world wars and if we want this epidemic of obesity and problems associated with inactivity minimized, we have to start where it is most efficient and that is with children. The main objective is to explore physical activity in a selected group of pupils. Partial aim is to determine the prevalence of overweight and obesity in the investigated group of students using somatometric measurements in the selected location. Another objective is to determine how many of childrens parents did sports in the past or actualy do sports. The final goal is to prepare educational material for students about the importance of physical activity. The work is divided into two parts theoretical and practical. The theoretical part was compiled as a secondary data analysis. Sources of data and information originated from the Czech Republic and abroad in the form of scholarly books, journals and electronic resources. The contents of the theoretical part is focused on explenation of terms such as obesity, its consequences, complications, ways to prevent obesity, physical activity, appropriate kinds of physical activity and its effects on the human body. Distinctive part is the chapter dealing with the myths of obesity some of them are really surprising. The second part is practical part and includes its own research. The investigation was conducted in a primary school Komenského alej in Žatec for pupils of the eighth and ninth grades. File featured 107 pupils. The research was conducted as a quantitative survey complemented by measurements of somatometric indicators. The data were collected using a custom non-standardized questionnaire. The questionnaire contained 14 questions and two columns separated by line for recording the exact weight and height. We checked these data at pre-agreed periods.
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