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Tax and social security systems in selected EU countries
Vágnerová, Pavlína ; Tepperová, Jana (advisor) ; Čejková, Eliška (referee)
The aim of this master thesis is the comparison of selected elements of the tax and social security systems in the Czech Republic, Slovakia, Austria and Germany, which are related to employees and employers and it is counted with them in model examples, then evaluation of advantages and disadvantages of employees´ migration under the structure of posting between the Czech Republic and other countries and finally the comparison of employees´ incomes after receiving benefits from social security system of each country (especially old age pension and parental allowance). In the first part of the thesis there is explained problematics of double tax treaties and EU coordination of social security. Then there is the comparison of above mentioned elements of the tax and social security systems in each country. In the last part I apply findings on model employees and I make a conclusion from amount of their net incomes. Migration to another EU member country is the most profitable for employee who is subjected to taxation in other EU countries but he remains under the Czech social security system. In terms of social benefits, retired people are supported the most in Austria and families with children in Germany.
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Risk of medical waste management
Veselá, Michaela ; Zimová, Magdalena (advisor) ; Zdenka, Zdenka (referee)
The diploma thesis deals with the medical waste management in the Czech Republic. The research part describes the medical waste management from production to disposal. At the same time, there are risks characterizes in the waste management.
The thesis analyzes waste production of catalog number 18 01 in the Czech Republic and in the individual regions. At the conclusion of the thesis results are presented.
The practical part describes the waste management at the Institute for the Care of Mother and Child and in the Bulovka hospital. The thesis describes healthcare facilities and process of waste management through the directive, which employees have to direct. Then is made analysis of data which is compared to the waste production of catalog number 18 01. The thesis is based on field surveys, where specific waste management are determined.
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The Eurozone and small open economies from the perspective of the Optimum Currency Area Theory
Bodnár, Juraj ; Šíma, Ondřej (advisor) ; Pour, Jiří (referee)
The aim of this thesis is to evaluate the existing knowledge about the theory of optimum currency areas and assess the euro area and selected small open economies in terms of this theory. In addition to traditional forms of OCA theory has profiled endogeneity theory, which allows fulfillment of OCA criteria ex post. The opposite approach is formulated in the hypothesis of specialization by P. Krugman. In the thesis I found out that the Eurozone is not an optimal currency area according the fulfillment of criteria of the OCA theory. Another observation is that a small open economy has limited opportunities to conduct independent monetary policy, what makes its membership in the monetary union in the long term necessary. However, its membership has some drawbacks especially that the exchange rate fluctuates according the fundamentals of the big economies (members of monetary union). Furthermore, I have found out by comparing the macroeconomic indicators of individual countries, that the membership of small open economies in the euro area is appropriate, but it has some risks. In the thesis, I also found out that small countries (especially microstates) should specialized in export of services - tourism, financial and administrative services.
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Selection and recruitment of employees in chosen company
ČABRÁDEK, Ondřej
This bachelor thesis deals with selection and recruitment of employees in selected company. In theoretical part of this thesis I define fundamental terms of human resources management. I particularly focus on acquisition, selection and recruitment of employees, which are one of the most important things that every single company has to deal with. I gained theoretical knowledge from a professional literature. In practical part of this thesis I analyze and describe system of selection and recruitment of employees in s. n. o. p. cz a. s. Further, I did an interview and present its findings. The conclusion of this part contains an evaluation of the hiring process and suggestions to improve that process in this company.
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Proposal of a Strategy Based on an Analysis of the Company Project Education
Nárožná, Monika ; Neumaierová, Inka (advisor) ; Hanuš, Radek (referee)
Market conditions are constantly changing. Enterprises try to furnish the best products and services, to be competitive and sustainable. Constantly new businesses are coming to the market which compete the existing ones. Customers demand quality products and services and want to fulfil their wishes. And it is a big challenge for a company's strategic management which must respond efficiently to stimuli from the external environment and shape a strategy to achieve corporate goals. This thesis offers a theoretical perspective on strategy, strategic management and strategic analysis. Theoretical knowledge is applied in a practical part and the company's draft strategy has been formulated using the strategic analysis results in the form Business model Canvas.
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Effectiveness of Intermunicipal Cooperation in the Provision of Environmental Services in the Waste Management
Křížková, Markéta ; Slavík, Jan (advisor) ; Osersová, Marta (referee)
Municipalities within their jurisdiction must provide their citizens with a range of services which are often very financial demanding for many of them and are a heavy burden on their local budgets. In addition, in this area municipalities are also imposed to a number of conditions and objectives defined by the basic documents for waste management in the Czech Republic. One possible solution to these problems is to provide services through intermunicipal-cooperation. In this thesis there are analyzed the possibilities of using this form of service provision in the area of waste management in the Czech Republic. The first part is an introduction to this topic, defining the fundamental objectives specified in the Waste Management Plan and other official documents, legal conditions for cooperation between municipalities and a summary of foreign experience with the cooperation of municipalities. In the practical part these findings are tested through a questionnaire survey on the real experiences of existing unions in the Czech Republic, which shows that inter-municipal cooperation is not in our circumstances sufficiently and comprehensively utilized; the municipalities leave most of the competencies on themselves. To improve this situation could help more effective state support and change of certain legal conditions.
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Cultural Business environment: the case of the Czech Republic. Current situation, advantages and perspectives
Bonato, Eric ; Štěrbová, Ludmila (advisor) ; Collin, Paul Marc (referee)
Today, doing business in a foreign country is difficult, mainly due to cultural differences. Companies and business people must face multiple issues when operating abroad and even in their own nations. Crossing cultural boundaries is a real challenge for businesses today. In order to succeed, they must fully understand the cultural backgrounds of people to be more efficient when managing and cooperating with them and other businesses. The Czech Republic is one of the most developed countries in Central and Eastern Europe. However, it keeps its old roots and traditions that make people and companies behaving in a much more different way than in Western countries. The current situation in the Czech Republic is stable and the country has many advantages that attract FDI. But the economical and financial "crisis" within the European Union, and the pressure from new emerging nations might have an impact on the country in the future. The purpose of this thesis is to analyze and understand first what culture is and how difficult it is to cross cultural boundaries when doing business. Furthermore, the importance of taking into consideration the cultural characteristics of a country will be highlighted, here with the case of the Czech Republic. The other aim of the study is to bring knowledge about the main economic facts of the Czech Republic as well as the different steps when starting a business in the country. The author focused his research on explaining and discussing the business practices and etiquettes in the Czech Republic to better succeed when doing business. Finally, the advantages, opportunities and perspectives of the business will be analyzed, including results from interviews of Czech people and also foreigners living, studying or working in the Czech Republic. In other words, the aim of this study is to help professionals and any people who do not have any knowledge about doing business in the Czech Republic by giving them essential information on the topic.
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Morphology and development of the midgut pathogens in bark beetle
TONKA, Tomáš
The bark beetle, Ips typographus is economically important pest of spruce standings across Europe. The knowledge of biology and ecology of bark beetles is important to protect spruce forests against beetles outbreaks. The research of pathogens of bark beetles is the main goal to use biological control of bark beetles and replace chemical or mechanical methods using today. During the bark beetle outbreak in Sumava mountains three main pathogens showed up very promising. Microsporidium Chytridiopsis typographi, the virus Ips typographus Entomopoxvirus and negregarine Menzbieria chalcographi were the most occured pathogens attacking beetles in Sumava outbreak area. Transmission of microspo ridium and virus have been introduced and propagated in living bark beetles in labo ratory. The reaserach of biology, transmission, morphogenesis and ultrastructure of these pathogens begun in living beetles in laboratory conditions. Results which were obtained can be divided to virological and microsporidian parts. In both cases the infection and routine passage have been successful in laboratory condition and now the infections of microsporidium Ch. typographi nad ITEV are routinely propagated to purchase infected material. Unlike the original description of ITEV in laboratory infected beetles the synthesis and origin of microspindles was described. In TEM the first steps of newly formed virions occluded into the spheroid were observed, including microspindles occlusion. ITEV develops in midgut epithelium of host. The successful infection of Ch. typographi has been managed in laboratory. Obtai ned results completed and revised findings which were published in first descriptions. Purchased results offer a possibility to compare old a new findings concernig this microsporidium. Budding as a unique process of multiplication has been described in microsporidia. This process is uncommon in microsporidia and has not never been observed. It acts as a tool to multiple vegetative stages in the life cycle. The ultrastructures and complete life cycle was described in Ch. typographi and the former description was revised.
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RAVAK entry into foreign markets
Černá, Dana ; Gullová, Soňa (advisor) ; Klosová, Anna (referee)
The principal aim of this theses is to highlight the various differences in selected countries. I will also try to obtain information about the problems in communication or in the actual commercial negotiations based on the experience of workers of the RAVAK company. The first part outlines the emergence of the RAVAK company, its beginnings, the scope of foreign expansion and training of workers. Furthermore, this chapter focuses on trade fairs and exhibitions, and a financial crisis. The next seven chapters are intended to introduce a course of action in some foreign countries. I chose Russia, Lithuania, United Arab Emirates, Tunisia, China, Germany and Spain. In these chapters I will try to bring the entry of the RAVAK company into these markets, to identify any initial problems, the trade negotiations with local partners and other evidence. I will try to analyze the diversity of the cultures and behaviors in different countries. In trading on a foreign market, each firm met with culture shock, which must somehow cope. Cultural shock is a divergence in thinking and behavior of residents of other countries. These differences are described in this theses. I will try to show examples and to indicate possible solutions to various situations.
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