|
Protection of information and personal data in employment relations
Kosobudová, Lucie ; Štefko, Martin (advisor) ; Pichrt, Jan (referee)
Závěr Lidé mají jen omezenou možnost ovlivnit samotné vytváření osobních údajů, jež se jich týkají. Proto existují zákony, které jim zajišťují určité záruky a ochranu jejich osobních údajů. Zákon o ochraně osobních údajů musí obstarat ochranu osobních údajů osob bez toho, aby se jí tyto osoby museli jakkoliv aktivně domáhat. Aktivně chránit musí ten, kdo osobní údaje zpracovává, subjekt údajů je ten, který je chráněn. Z obsahu diplomové práce vyplývá, že ochrana osobních údajů nemá za cíl absolutně bránit používání osobních údajů, její cíl je daleko skromnější, ale pro ochranu lidských práv velice důležitý. Cílem je zabránit zneužití osobních údajů a umožnit pouze zákonné zpřístupnění osobních údajů. Základní dokument Evropské unie v ochraně osobních údajů, směrnice EP a Rady EU 95/46/ES považuje za nepřijatelné, aby členské státy omezovaly nebo dokonce zakazovaly volný pohyb osobních údajů mezi sebou s odvoláním na jejich ochranu. Na základě této směrnice byl přijat český zákon o ochraně osobních údajů, který zakotvil všechny zásady legálního zpracování osobních údajů. Zákon je velice zdařilý a dle mého názoru podchytil všechny důležité oblasti v ochraně osobních údajů. Některým lidem se může zdát, že povinnosti, které zákon ukládá správcům či zpracovatelům osobních údajů, jsou až přehnané, může se zdát,...
|
|
Business Management and Taxes
Plačková, Lenka ; Dvořák, Jiří (advisor) ; Doležalová, Hana (referee)
The diploma thesis describes firstly a tax system in the Czech Republic from the theoretical point of view, secondly it describes an influence which it has on constractors (self employers), natural persons and also on legal entities. I have chosen a factual company on which I analyse the difference between the tax liability in the years 2007 and 2008, separatly on a value added tax (VAT), on a corporate income tax and on a tax all-in cost of the employees. To conclude, I mention a total incidence of taxes on surveyed companies and I evaluate its influence in the years 2007 and 2008.
|
|
Supply analysis of travel agency
Vostrá, Alena ; Petrů, Zdenka (advisor) ; Straková, Ivana (referee)
Bachelor thesis focuses on the supply analysis of Alex travel agency. It includes the definitions of basic terms from the tourism industry including individual forms and types of tourism, as well as the persons participated in this branch. The bachelor thesis also refers to the whole travel agency, to its operating structure with the scope of employment of individual sections and also to the travel agency's membership in the prestige association. Also the regular partners of the travel agency are mentioned. The main part includes the supply analysis which contains the destinations, forms of transport, lodging establishments, food and beverage services and also the specific services supply typical especially fort Alex travel agency. The last chapter refers to the propagation and promotion activities of the travel agency and its evaluation.
|
|
Taxation of income from employment and emoluments
Kobrle, Petr ; Karfíková, Marie (advisor) ; Karfíková, Marie (referee)
Income taxation from employment and function benefits The diploma thesis concerns with the legal form of income taxation from employment and function benefits. The introductory part of the thesis lines out the tax system in the Czech Republic and it puts the natural person income tax from employment and function benefits in its frame. This part is also intended to explain individual tax construction elements and other important tax terms. In the major part of the thesis, the author follows the Income Tax Act's scheme in substantial features: he deals with the "employment" and "function benefits" terms from the point of view of the valid rule of law and the constant practice of the courts. After the terms definition, the author displays the employee taxation current legal form. In detail, he works out two issues, i.e. the exemption from the object of the tax and tax exemption, and gives examples from the application practice represented by adjudications and opinions of The Ministry of Finance of the Czech Republic. He deals with the income tax from employment and function benefits specific base construction, that was put into practice in the Czech Republic on 1.1.2008, and with the linear tax rate introduced on the same date in the frame of a fiscal reform. Nontaxable parts of the tax base, tax abatement and...
|
|
An Analysis of the Development of Czech Taxation Policies in the Field of Income Taxation
Heidlerová, Eliška ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This diploma thesis analyses the development of personal income tax as well as of corporate income tax since 1990 to 2000. Emphasis is put on changes of individual structural elements within amendments to the law. An individual chapter is devoted to brief characteristics of income taxation before 1990, which provides an interesting comparison. Due to the fragmentation of legal regulations, the information on the situation before 1993 is drawn largely from The Act No. 76/1952 Coll., on employment tax; The Act No. 172/1988 Coll., on agricultural tax; The Act No. 36/1965 Coll., on tax on literary and artistic work; and The Act No. 157/1989 Coll., on revenue tax. The remaining part of the thesis draws upon The Act No. 586/1992 Coll., on income taxes. In the final chapter, the entire development of the aforementioned taxation is clearly laid out and evaluated. The chapter specifically deals with the development of both aforementioned tax rates as well as of tax-deductible items, tax reliefs, and encashment.
|
|
Legal capacity of entrepreneurs in the social security
Hromádková, Jana ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
This graduation thesis describes the legal capacity of entrepreneurs in the social security in Czech Republic and in Germany. The thesis focuses on circumscription of rights and duties of self-employed and their distinction to those of employees. With regard to the extensity of the described issue does the essay not cover the status of entrepreneur as an employer. Beside the account of the social security system and its scheme records this thesis the distinct conception of this area in both mentioned countries. Furthermore the essay compares the social security frameworks in the Czech Republic and in Germany. At the end this diploma paper contains their general consistent and different attributes and possible reasons of the unlike conception.
|
|
Motherhood for Hearing-Impaired Women - Pregnancy, Birth and Care for the Child
Horváthová, Kateřina ; Hádková, Kateřina (advisor) ; Frývaldská-Betinská, Markéta (referee)
My diploma work is dedicated to the dilemma of matherhood of women with hearing disability. The aim of this diploma work was to name the probléme od the mathers with hearing disability (I am, in substantiate cases, working with the term parenthood, so that the role of the fater is not forgotten). My diploma work also endeavours for mapping of projects, which are offered to mothers with hearing disabilities. First few chapter inquire into generál problematic of persons with hearing problems, and the following chapter are dedicated the centrál theme of the diploma wortk - motherhood of women with hearing disability - thus particular problems of mothers with hearing disability and projects, which are dedicated to those problems. The last part contains selected case studies of mothers with hearing disability and also interviews with the sign language interpreter and with a deaf parents'daughter. In the insertion, there are staten contacts of organisations, which are devoted to the problém I mention in my work.
|
|
Analysis of morbidity in Czechia investigating health care provision and take-up in relation to diabetes mellitus
Kocová, Markéta
Analysis of morbidity in Czechia investigating health care provision and take-up in relation to diabetes mellitus Abstract Diabetes mellitus is a life-threatening disease which presents as hyperglycaemia or raised blood glucose. Late detection or a failure to follow treatment guidelines may lead to complications that significantly impact on the sufferer's daily life and require expensive medical treatment. The growing prevalence of this disease, which no longer only affects developed countries, therefore presents enormous risks to health care systems and society as a whole. The aim of this thesis is to analyse the geodemographic characteristics of the current diabetic population in Czechia. Particular attention will be paid to the age of diabetes sufferers, since in Czechia data on this is lacking. In pursuit of this aim the thesis makes use of anonymised data from the largest Czech health insurance company (Czech General Health Insurance). The first part of the thesis looks at diabetes mellitus as a medical condition, concentrating primarily on the basic types of the disease but also considering the potential health complications this disease causes. The theoretical part will discuss the main risk factors of developing the disease, such as genetic predisposition, age, obesity and other potential factors...
|
|
Gypsy and employment
Rokůsková, Kamila ; Večerka, Kazimír (advisor) ; Šiklová, Jiřina (referee)
Ve své bakalářské práci, která se věnovala Romům, jsem se zaměřila na jeden z největších problémů, který se týká tohoto etnika a tím je zaměstnanost. Lokalitu Litoměřice jsem zvolila z důvodu, že výsledky práce by v budoucnu mohly být využity zdejší pomáhající organizací Domem křesťanské pomoci - Bethel pro sestavení vzdělávacího programu. Volbou pracujících Romů jsem chtěla ukázat, že mezi Romy existuje celá řada odpovědných a pracovitých osob, které usilují o ekonomickou soběstačnost a nespoléhají na dávky sociálního systému. Hlavním cílem bylo zjistit, jaké mají tito lidé zkušenosti s pracovním trhem a v čem by uvítali pomoc. Pro svoji práci v romské komunitě jsem zvolila polořízené rozhovory. Cílovou skupinu pracujících Romů jsem vybírala namátkovým výběrem spojeným s metodou Snow sampling. Rozhovory probíhaly individuálně. Nikdy u nich nebyla přítomna třetí osoba. Tato práce ukázala, že pokud Romové z Litoměřic a okolí chtějí pracovat, nějaké zaměstnání není problém získat. Musí se však smířit s horší prací, než pro kterou mají schopnosti a kvalifikaci. Získat např. zaměstnání kuchaře nebo prodavačky je pro ně téměř nemožné. Současné zaměstnání našla větší část dotazovaných poměrně snadno a rychle. Větší část respondentů si práci našla za pomoci nějaké pomáhající organizace a za tuto pomoc byli velmi...
|
|
Development of social insurance from the standpoint of transfer of insurance-generated monies to the state budget.
Hartlová, Alena ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis deals with the development of social insurance, specifically with health insurance and social security, from the standpoint of transfer of insurance-generated monies to the state budget. It presents the significance of social insurance in its current form and an analysis of the principal changes it has undergone in the last fifteen years. It particularly examines changes in the definition of participants in social insurance and changes in the use and structure of bases of measurement in individual insurance subsystems. This thesis also includes an analysis of these changes which seeks to analyze the past and potential impact of shifts in basic factors which influence the amount of money flowing from insurance to the state budget (such as minimum wage, average wage and number of paying participants) on individual participants in social insurance.
|
guest ::
