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The Problem of Nicotinism at Primary Schools in České Budějovice Region
TVAROHOVÁ, Zdeňka
Abstract More and more young people, also children, are using tobacco products. It is serious patological phenomenon which can effect not only person using the tobacco products, but also the whole society. Using tobacco products causes serious health hazard and diseases, which are usually irreversible. Smoking tobacco is very spread in Czech republic as much as drinking alcohol. Both these phenomenons are tolerated by the society. Society has a big influence on everyone of us and it is very important to prepare healthy environment for curious and inexperienced children. The target of my work is to map the age and motivation factors of the first use of tobacco products, frequency and range of using and attitude towards the smoking. I also target on prevention in schools. Based on the studied materials I stated hypothesis concerning the age of using, realised prevention in schools and ratio between male and female smokers. I used technique of anonymous inquiries. Inquiry was checked by pre-research on which I examined functionality and fullness of the inquiry. Hypothesis {\clqq}I assume that more than half of under age (younger than 15 years) used tobacco products`` was confirmed by the answers in my inquiry. Hypothesis ``I assume that male smokers are more often{\crqq} wasn{\crq}t confirmed. There is 3% more smoking females than males. Hypothesis {\clqq}I assume that realised prevention in school was after the first experience with tobacco and is there for useless`` was also confirmed. It can be presumed of the fact that 17% of the informants didn{\crq}t answer the question, 3% answered ``I don{\crq}t know{\crqq} and 8% answered that they never received any warnings of health riscs in the school. Informants were chosen from two primary schools. Inquiried were total of 203 informants from 6th to 9th grades from ZŠ Kubatova in České Budějovice (91 pupils) and ZŠ Trhové Sviny (112 pupils). Age of the first experience with tobacco products is getting lower, because this inquiry confirmed that average age of the first experience was at 10,9 year of children{\crq}s age. That is why I maintain how important is to prepare complex view of nikotinism problem on primary schools.
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The harmonization of excise duties on tobacco products
Milostná, Martina ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The aim of this bachelor thesis is to determine the minimum tax rate, which is going to be imposed on cigarettes in the Czech Republic from 2014 onwards in accordance with the EU directive. The first four chapters are theoretical, describing consumption taxes on tobacco products, tax coordination, harmonization and competition, legislative developments of harmonization of consumption taxes on tobacco, also tax rates and revenues corresponding to such taxes in the Czech Republic. The practical part consists of three analyses of changes in the tax rate. The first two are based on theoretical assumptions and the last one takes into account the development of the exchange rate according to the prediction of the Ministry of Finance of the Czech Republic.
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Excise duty on tobacco products
Sádovský, Martin ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The bachelor thesis is focused on the excise duty on tobacco products. The main aim of it is to explain the method of taxation of tobacco products according to the legislative documents which are valid in the Czech Republic. The first part of thesis contains the method of taxation of tobacco products, where is defined in general the taxation of commodities which are liable to the excise duty. Then there is analyzed overall minimum excise duty on cigarettes and determined the result by comparison, if the Czech Republic meets the requirements of the European Community. The influence on the amount of tax is determined by the analysis of the tax rates until year 2014. The last part of the thesis deals with the importance of tax revenue from excise duty on tobacco products.
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Innovative Marketing Communications in the tobacco industry
Laky, Jan ; Vávra, Oldřich (advisor) ; Palečková, Kristýna (referee)
The tobacco industry is one of the most monitored and regulated industries at all. One of the most monitored aspects is marketing. Promotion of tobacco products is very strictly regulated by state and any violation of the law is followed by a very harsh penalty. Traditional marketing channels such as TV, radio, Internet are excluded from the communication mix and therefore marketers must turn to alternative ways of promotion. In this bachelor thesis I will focus on unusual and innovative marketing campaigns that require a good dose of creativity. I will watch brand B&H Slide and its direct competitors of value segment and indirect competitors focused on the same target group.
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The perception of tobacco and alcohol advertisement
Vondráková, Radka ; Koudelka, Jan (advisor) ; Vávra, Oldřich (referee)
The aim of my thesis is to find out what is the position of the Czech society to advertising, tobacco and alcoholic products and advertising of these products, if this position differs for men and for women and for university students. In order to achieve my goals, I used the analysis of secondary data from Market & Media & Lifestyle -- TGI, the analysis of primary data obtained from the internet questionnaire and comparison of results of both analyses. On this basis, I came to conclusion that despite university students have more negative relationship to smoking than respondents of MML-TGI and, conversely, more positive relationship to alcohol than respondents of the second research, more students than respondents MML-TGI think that tobacco and alcohol advertising should not be prohibited.
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Financial analysis of Spanish companies with an emphasis on their evaluation according to selected sectors and autonomous regions
Exlerová, Lenka ; Marek, Petr (advisor) ; Dufková, Eva (referee)
This thesis involves the financial analysis of spanish companies with an emphasis on their evaluation according to selected sectors and autonomous regions. For the purpose of the evaluation the indicators of profitability, turnover, liquidity and indebtedness are used. The autonomous regions are firstly evaluated from the point of view of the revenues of the individual sectors as part of the total turnover for the region. These practical parts are supplemented by the general but also economic characteristics of Spain. The conclusion reached following the evaluation of the individual indicators is that the most sucessful sectors are "DC -- Manufacture of leather and leather products", "DK -- Manufacture of machinery and equipment n.e.c." and "DL -- Manufacture of electrical and optical equipment". In contrast the sectors "A -- Agricultural, hunting and forestry" and "B -- Fishing" were the least sucessful. In addition it was found, that in general, the greatest share of the revenues of the autonomous regions were in the sectors "F -- Construction", "DA -- Manufacture of food products, beverages and tobacco" and "DJ -- Manufacture of basic metals and fabricated metal products". In contrast the sectors of "B --fishing" and "CA -- Mining and quarrying of energy producing materials" contribute the least in terms of revenues. The greatest absolute revenue values are achieved in the autonomous region of Madrid, followed by the regions of Cataluňa and País Vasco. In contrast the Extremadura region had the lowest revenues.
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Consumer protection
Zelená, Kamila ; Drozen, František (advisor) ; Filipová, Vladimíra (referee)
This bachelor's thesis deals with the consumer protection of tobacco products. It clarifies important terms and the need for consumer protection. It focuses on the World Health Organization, the situation in the Czech Republic and especially the EU and its attempts to improve tobacco epidemic. It also outlines the trade of tobacco products, which means it is tobacco control and shows that smoking is financially unprofitable for state.
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Consumer Protection and Smoking
Oberfalzer, Jan ; Chylíková, Hana (advisor) ; Kučerová, Zuzana (referee)
The first section describes the theoretical background and the legal definition of consumer protection. The second part is devoted to tobacco products. Here are given their types and tobacco companies operating in the Czech market. The third part examines the specific laws that relate to the production and sale of tobacco products. It is mainly focused on regulating the tobacco industry. The last part deals with smoking. It outlines the problem of youth smoking, and describes some anti-smoking organizations and campaigns against smoking.
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