|
Smoking - impact on the state budget and its fair taxation
Hait, Pavel ; Mikolášek, Jakub (advisor) ; Mertlík, Pavel (referee)
The paper addresses the impact of smoking in the Czech Republic in 2009. The aim is to describe the current facts and trends of tobacco consumption, assess the mortality attributable to smoking, compute its financial impact on the Czech state budget, evaluate the transmission of tax changes into the retail price of cigarettes, assess consumer price elasticity for cigarettes, and compute a fair excise tax on cigarettes for the Czech Republic as well as the tax which would maximise the benefits of smoking for the state budget. For our purposes, we define fairness as a situation in which there is no net redistribution of state budget funds between two groups of citizens: non-smokers and smokers. Smokers create benefits (for example, savings on pensions due to their earlier deaths) and costs (for instance, increased health care costs) for the state budget. We search for a tax rate that would balance smoking-associated costs and benefits. Furthermore, we also compute the tax which would maximise net revenues from smoking to the government. We realised these findings for the Czech Republic, 2009: we observed that there were 22,013 deaths attributable to smoking. About 2.281 billion cigarettes were sold illegally. The costs to the state budget caused by smoking were estimated to 30,547 million CZK,...
|
|
Prevention of breast cancer
Mrázová, Anna ; Šafář, Petr (advisor) ; Černá, Milena (referee)
Breast cancer is the most frequently diagnosed cancer in women, after skin cancer, and the leading cause of cancer death among women. It occurs in both men and women, although male breast cancer is rare. Breast cancer incidence is on the rise globally, with the highest rates occurring in developed countries. Some reasons for this trend include dietary changes, decreased activity and changes in reproductive patterns. Although breast cancer incidence is on the rise, breast cancer mortality has been stagnating. The exact cause of breast cancer is not clearly known. Studies have identified many risk factors, which increase the chance of developing breast cancer. The most important risk factors are sex, age, personal history of breast cancer, family history of breast cancer, early menarche, nuliparity, late menopause, atypical hyperplasia, obesity and radiation to the chest. The common donominator for many of these risk factors is their effect on the level and duration of exposure to endogenous estrogen. Breast cancer, like all cancers, develops because of defects in DNA. The cancer-causing DNA defects can be inherited, or may develop during adult life. Inherited DNA defects account for only 5-10 % of breast cancers and they are mainly associated with mutations in...
|
|
Problems of contacts between a child and father after divorce (parental alienation syndrome)
VESELÁ, Kateřina
The subject of the bachelor{\crq}s thesis is the issue of the contact of the child with the father after the divorce (parental alienation syndrome). At present, the number of divorces has been increasing as practically every second marriage is divorced. In our society the trend persists that the children are being given in charge to mother in 90% after the divorce. For this reason the thesis concentrate on fathers. Almost one half of the children from divorced marriages is being incited against one of parent, mostly against the father. Approximately one third of these children is incited so much that they develop the parental alienation syndrome. The target of the thesis is to show the causes and the way of manipulation by parents to whom the child was entrusted into the exclusive care against the other parent in South Bohemia. Moreover to find out the possibilities of the defense and how the parents concerned by this issue are informed of these possibilities. In this thesis the method of the qualitative research was applied, a half-controlled talk with fathers whose children have the parental alienation syndrome. 5 case studies were elaborated based on these talks. Moreover the research was extended by the quantitative method of questionnaire research. The questionnaires were given to fathers visiting OSPOD and Crisis Centre in České Budějovice; these centers treat the problems associated with the contact to their children after the divorce. After processing all the source documents I found out that the most frequent motive of mothers obstructing the contact of father with the child was the revenge for wrongs in the marriage or for the divorce. If the mother wants to obstruct the contact to children, the most effective solution is to move with children. The most frequent way is the illness of the child. It happens that the children have a sore-throat or problems with belly every two weeks. Although fathers are well informed of the legal possibilities to treat these problems, it is difficult to prove mother{\crq}s fault. Treating the issue of the parental alienation syndrome consists in prevention. The parents should know what impacts their divorce conflicts could have on the children and they should try that the children are not witnesses of their conflicts. The employees meeting the after-divorce conflicts of parents because of children during their work should keep in mind the parental alienation syndrome and they should intervene if they see the warning symptoms. The removal of the developed parental alienation syndrome is very complicated and the relationship of the child to the parent alienated sooner is very concerned by this. The disturbed psyche of the child may have influence on his life and influence his later relationships.
|
|
Evaluation of psychomotor speed in patients with depressive disorder
Kostúrová, Rút ; Kopeček, Miloslav (advisor)
Depression is závažným health problem that is manifested in increasing quantity of people at different ages. It hasconsequences for both medical (sebevraždy, abuse alcohol and drugs, the complications of otherdiseases such as as cardiovascular disease, various endocrine diseases, dementia, oncological diseases, etc.) and socioeconomic (sick leave people of working age, greater consumption of medical care,manželství decays, impaired child care, etc.), WHO estimates that by 2020 depressionwill become second leading cause of disability, morbidity and mortality in the world immediately after coronary heart disease. (Grammenos, 2005) is therefore general trend to move diagnosis and treatment of depressivedisorders at the level primary care physicians to first contact
|
| |
| |
|
The causes of the housing and financial crisis in the USA
Stelzerová, Tereza ; Mandel, Martin (advisor)
This study is focused on the causes of financial crises in the United States of America starting in 2007. There is mentioned a number of influences that had impact on this disfavourable economic development in this study. In the first part, there is mentioned the housing policy and government measures in providing mortgages. Further, there is explained the development of the banking system -- with the Federal Reserve System on one hand and commercial banks on the other. Their parts in this crises are explained in the second chapter, alongside with modern trends on financial markets. One of those trends was occurrence of new kinds of securities -- eg. CDO which is characterized. Rating agencies were also subjects which business behavior was one of the causes of this crises burst. In this study there is also captured simple line-out of events on the interbank market, when the crises became obvious. Last part is dedicated to comparison with other crisis of the modern history, especially the Great Depression.
|
|
Czech taxation development in the years 1993 - 2009
Vyoral, Tomáš ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
My Bachelor thesis analyses the Czech taxation development in the years 1993 -- 2009. Regarding the theme extent, the focus of my thesis is mainly on three Czech tax reforms that took place within the span of the analyzed years. The work is divided into three inseparable parts. In the first one I outlined the essential tax terms such as tax, tax quota, taxation system and chiefly tax reform, out of which I proceeded from thereafter in the following chapters. In the second part in every single sub-chapter I deal with the tax reforms that were passed in the years 1993, 2004 and 2008. Therefore I examine their causes, courses and the most important modifications and impacts on the taxpayers. In the third part I summarize the entire preceding progress using both Czech compound tax quota development graph analyses and tax mix progress. In the very end afterwards, I try to propose my own measures suggestion, which could be helpful for the Czech taxation system. These ideas are based on the data of the previous development, actual trends and personal considering.
|
|
Education of physical activity in patients with DM 2nd type
Nechvátalová, Michaela ; Malá, Michaela (referee) ; Daďová, Klára (advisor)
3 Abstract: Title of the thesis: Education of physical activity in patients with DM 2nd type Object of the thesis: To describe methods of education in patients with DM 2nd type of medical specialization and identify selected success of this education on the number of regularly exercising patients. Methodology: The work was conceived as a questionnaire survey. Sample consisted of 250 doctors chosen specialization (diabetologists, internists, general practitioners). Condition for selecting was practice in diabetes. Due to return 65% of the results are processed on a set of 152 doctors (75 diabetologists, 42 internists, 35 general practitioners). Respondents answered 19 questions prepared. Results: Results showed a prevalence of patients with type 2 diabetes in the upward trend and in the epidemiological character of this lifestyle disease, which is caused by changes in the lifestyle. Although doctors understand the importance of physical activity as the basis for the treatment of type 2 diabetes, questionnaire results showed a poor rate of success in the education towards physical activity. This score is caused by several factors, like for example the unwillingness of patients to carry out any physical activity, insufficient motivation, the ignorance of doctors in the prescription of physical activity, bad...
|
| |
guest ::
