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Tax competition in the European Union : No need for worries?
Vitásek, Jan ; Schneider, Ondřej (advisor) ; Urban, Luděk (referee)
High capital mobility creates headache in some of the European countries who afraid of potential race to the bottom in corporate taxes. They warn the tax competition can have a negative impact on tax revenues and redistributive motives of European governments. These concerns became more pronounced in the wake of the EU enlargement in 2004, when 10 mostly low tax countries entered the EU. Tax competition theories generally conclude there is a pressure forcing corporate tax rates downwards. Nevertheless, under certain conditions the race to the bottom does not have to materialize. Downward trend in corporate taxation is not confirmed by European reality either. Despite lower corporate taxes in new member countries enlargement has not so far led to erosion of tax bases. It is unclear, however, how corporate taxation in the EU will evolve in the following years, especially in face of new European Commission's plan to introduce Common Consolidated Corporate Tax Base (CCCTB) and ongoing process of economic catching-up by new member states. Powered by TCPDF (www.tcpdf.org)
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Impact hammer calibration
Šafář, Jakub ; Havránek, Zdeněk (referee) ; Beneš, Petr (advisor)
The aim of this thesis is verification of sensitivity of an impact hammer ENDEVCO 2302-5. The tesis also discusses the possible negative influences of the experiment. Calibration of an impact hammer was performed using known mass.
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Dilema of hyperkinetic syndrome of childhood and the integration to nursery school and to common basic tribes.
RAINEROVÁ, Lucie
My bachelor thesis put mind to detection of integration of child with hyperkinetic syndrome into the peers` group in the school institution. I wanted to determine, which signs of this disorder and how interact integration of these childern. I wanted to propose equipments for theirs integration. Hyperkinetic syndrome (formely known as {\clqq}minimal brain dysfunction``) is a behaviour disorder originating in childhood in which the essential features are signs of developmentally inappropriate inattention, impulsivity and hyperactivity.It has been estimated that approximately 3-10% of the total children population are affected by the hyperkinetic syndrome. The syndrome is more common in males than females. Therefore, it is very important to support the child{\crq}s integration into the childrens` group. The burden of the integration into the peers group should lie with the school, especially the teachers who are most familiar with the child. The hypothesis is {\clqq}Children with the hyperkinetic syndrome have problems with their integration into the peers` groups in both nursery schools and basic schools (without special needs)``. Records of my working illustrate, that the integration appear to by not so difficult. The hypothesis negate. The aim was fulfilled.
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Quality control of molecular biology methods in transplantation medicine
Kotrbatý, Jiří ; Kolesár, Libor (advisor) ; Schierová, Michaela (referee)
This work is focused on the description of quality control of molecular-biological methods used in transplant medicine, ie methods of HLA typing. Quality control is part of the quality management system. It consists of several components: validation, verification, internal quality control and external quality assessment. Each medical laboratory, including laboratories engaged in HLA typing, these elements must be applied to its routine operation. Validation is done before the introduction of methods and verifies whether the method is correct for the intended use. Verification is to verify that the validated method is used correctly in laboratory conditions. Internal quality control is based on an analysis of known positive and negative samples and evaluate the accuracy and precision of the whole analytical process. The external evaluation of the quality of the different laboratories analyze the same sample and the results are compared to each other. Key words: HLA typing, validation, verification, internal quality control, external quality assessment
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The comparison of development of a capital adequacy in chosen banks during the period of crisis in years 1997 and 2008.
Brázdil, Jan ; Dvořák, Petr (advisor)
This Bachelors thesis tries to introduce one of the most important indicator in banking sector -- capital adequacy. Text is aimed for a progress of a capital adequacy in chosen banks within Czech banking system during the period of crisis in years 1997 and 2008. Also it compares the steps taken by the banks in order to minimize negative impact of the crisis. Conclusion if steps in question were right or wrong is left for the reader. Analysis results from commonly known and available data and the assessment comes from the expected knowledge of a third class student of an University of Economics.
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Preconditions of commercial use in tourism of individual´s death
TŮMOVÁ, Blanka
This bachelor thesis deals with the processing the theme Dark Tourism introducing an unusual and so far not very well-known type of tourism in the Czech Republic. The concept Dark Tourism (also known as Thanatourism) refers to visiting sites which offer a presentation of death or suffering and it is identified with visitations to places where tragedies or historically noteworthy death has occurred and that continue to impact our lives. This thesis researches preconditions of commercial use in tourism of individual{\crq}s death. Through secondary resources there was discovered an adequate individual{\crq}s death potential for Dark Tourism activities development. Through a primary marketing research there was implemented a face-to-face questioning with 994 informants. Marketing research results show Czech Republic inhabitants{\crq} attitudes towards individual{\crq}s death activities. The inhabitants expressed their feelings by looking photos of these activities a sites, participation in these activities and interest in a visitation individual{\crq}s death sites. Majority of Czech inhabitants do not visit individual{\crq}s death sites but they manifested their willingness to participation in these activities.
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Analysis of pension reform with the introduction of a link between the number of children and pension
Bělošický, Alexandr ; Klazar, Stanislav (advisor) ; Hartlová, Alena (referee)
This thesis focuses on the analysis of non-traditional approach to reforming the pay-as-you-go pension system by introducing a link between the number of children and the amount of pension, which is known as the Children PAYG. An analysis of the concept in general and of specific proposals for reform with its application is performed in the analytical part. Attention is also given to related topics. One of them is to assess the impact of the pension system on fertility. Further issue is to examine the costs of raising a child that are shared by parents and society as a whole. One of the main outputs of this thesis is a summary of positive and negative features of the Children PAYG concept. The concept is considered applicable in domestic conditions based on this analysis. Finally there are two recommended approaches to the Czech pension reform, the first one is based on the concept of Children PAYG with limiting the role of family policy, the second one is based on maintaining current pay-as-you-go system in a limited form of so-called flat-rate pension with strengthening the role of family policy in financing the costs of raising children.
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Evolution of host specifity in cuckoo bees of the genus Sphecodes (Hymenoptera)
Habermannová, Jana ; Straka, Jakub (advisor) ; Kratochvíl, Lukáš (referee)
Cuckoo bees behave similarly to the well-known birds, cuckoos - they lay eggs in the nests of other bees. Proposed thesis charts the evolution of host specialization within the strictly cuckoo genus Sphecodes. According to the classical view based on the Red Queen hypothesis, parasites should gradually specialize during evolution to keep pace in the "arms race" with their hosts. Specialization is also perceived as an evolutionary dead end - narrow adaptation prevents change of host. To test these hypotheses phylogeny of tribus Sphecodini based on the partial sequences of five genes was constructed. For each ancestor has been by two methods of mapping ancestral characters (Bayesian method, Maximum Parsimony) specified, whether it was specialist or generalist and which kind of host or hosts it had. The results show that the original strategy of genus Sphecodes is specialization and generalists originated from specialized ancestors only recently. The results also show that the jumps between the hosts are common. These findings are inconsistent with the Red Queen hypothesis as well as with the view that specialization is an evolutionary dead end. Falsity of these hypotheses within the genus Sphecodes established also likelihood ratio test, in which the likelihood of model allowing two-way transition...
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Methodical process of downhill skiing for childern with cerebral palsy
Šedivý, Pavel ; Matošková, Petra (referee) ; Hruša, Jan (advisor)
Title of the thesis: Methodical process of downhill skiing for children with cerebral palsy Objective: To present and apply in practice methodical process of downhill skiing for hemiparetic children with cerebral palsy. Method: The study was formed by the method of case essay. We used methods of observation, interview, question-forms and use of medical documentation. Issues: We realized that, during the summary of presently known information and on the basis of practical ski teaching of the handicapped, there are special differences in methodical process of health children and hemiparetic cerebral palsy handiccaped. It is always necessary to respect current health conditions of the child and to proceed according to present circumstances. Skiing of hemiparetic handicapped can be a positive activity, with a view to improvement of mobility, fitness and social integration. It is recommended to consult possible negative effects with a specialist. Keywords: handicap, methodical process, skiing, cerebral palsy
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The negative theology in the writings of Dionysius the Areopagite
Kristek, Tomáš ; Ventura, Václav (advisor) ; Mohelník, Tomáš (referee)
English annotation - The Negative theology in writings of the Denys the Areopagite In this thesis I am trying to describe the middle way of testifying about God, his presence, his being, about his activity in the soul of men and his activity in the World. This way is known as the apophatic way or the way of negations. For better understanding we need to concern with authors like Platon and his followers. From patristic Fathers I choused the Gregory of Nyssa whom I am using like a bridge to get to the Denys the Areopagite and his teaching. "Modern" influences of Arepagite's teaching I follow in the book The Mystical Theology of the Eastern Church written by Russian author Vladimir Lossky. Crucial words: negative theology, negative way, the way of apophasis, testifying about God, Denys the Areaopagite, Platon, the Eastern Church, Vladimir Lossky.
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