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VAT in Health Care and its Influence on the Health Facilities in the Czech Republic
Keclíková, Stanislava ; Kučerová, Marie (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes the issues and characteristics of value added tax in relation to health care, which is one of the areas that, from the perspective of tax laws, raise a number of complex issues. The theoretical part contains a description of the principle of value added tax and the characteristics of the medical system. The practical part includes the analysis of the issue of VAT of a particular state health-care organization. The final part consists of the evaluation of the present situation, a suggestion for solution and the anticipated impact of potential changes related to tax reform.
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Changes in the school preventive program of risky behavior in the period of distance education at selected primary school.
Kučerová Císlerová, Marie ; Richterová, Magdalena (advisor) ; Kočí, Jana (referee)
The diploma thesis "Changes in the school preventive program of risky behavior in the period of distance learning at a selected elementary school" follows up the school preventive program before and during the Covid-19 pandemic. The work is structured in two parts. The first, theoretical part clarifies fundamental terms, such as prevention, prevention program, prevention methodology and others. The second, practical part describes the conducted research, which took place in two steps. First step contains an analysis of the prevention program. Attention is paid mainly to the changes, development, creation process and causes of changes in the given program over the last 3 years. This is followed by an in-depth interview with methodist of prevention. The period of distance learning pointed out some aspects which are leading to changes in the prevention programs at the selected school, but also to a certain unpreparedness in the prevention of risky behavior in a different environment. Changes based on the analysis and the interview are summarized in the final part of the thesis. This study could be a guideline for a formation of a preventive program of risky behavior in the case of distance learning.
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Rules in the kindergarten and work with them
KUČEROVÁ, Marie
The bachelor's thesis focuses on the organization of rules in kindergarten, their making, and use. It examines the effectiveness and functionality of these rules in a particular class. The work is divided into two parts. The first, theoretical part examines preschool education, types of education, and various educational models. It briefly analyses the education based on reward and punishment and its positive and negative aspects. It also presents the pyramid of human needs, which is linked to the last chapter of the thesis. The closing of the theoretical part is dedicated to rules and setting boundaries, it describes the means and goals, specifies important conditions needed to observe rules and their internalization. The practical part deals with rules in the particular kindergarten and the process of making the rules. The research addresses the functionality of rules, their use and violation. It also looks at the causes of rule-breaking and searches for ways to achieve greater efficiency. The final part of the thesis summarizes the information obtained in semi-structured interviews.
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The Role of the Constitutional Court in the Political System of the Czech Republic
Kučerová, Marie ; Bureš, Jan (advisor) ; Koubek, Jiří (referee)
The Constitutional Court of the Czech Republic is incorporated in the system of the supreme state authorities and is responsible for the protection of constitutionalism. The aim of the thesis is to evaluate the role of the Constitutional Court of the Czech Republic in the political system of the Czech Republic on basis of delimitation of function thereof, and of basic relations to other state power bodies. The subject matter of the first part of the thesis is characteristics of the constitutional justice and the significance thereof in a democratic constitutional state. This interpretation also includes comparison of two principal models - a diffusion model, and a concentrated constitutional justice model. The basic idea of the thesis is to explore the characteristic position of the Constitutional Court between the law and the politics, it deals with political aspects of constitutional justice. The thesis is based on constitutional approach and aims to answer the question of how much the relation of the Constitutional Court towards the politics is determined by the system (institutionally, functionally). The main part of the thesis analyzes incorporation of the Constitutional Court into the system, the position of the Constitutional Court as an independent body of judicial power, and the relations...
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Globalization and tax competition
Dvořák, Jindřich ; Schneider, Ondřej (advisor) ; Kučerová, Marie (referee)
This thesis describes the globalization process in the industrialized world and the economic issues of globalization. Especially, the tax questions which are connected to the globalization - tax competition within corporate taxation mainly. This thesis deals with historical development of globalization and describes the changing view of society to the role of the state in the economy. Further, it aims its attention not only to the tax situation in the European Union, but also to domestic saving and domestic investment. Separately deals with the new member states. Moreover it examines the international taxation and also describes the corporate tax burden in the selected OECD countries. This thesis brings the latest results of the empirical studies of the tax competition within the European Union and outlines the tax harmonization issues. Powered by TCPDF (www.tcpdf.org)
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Legal regulation of the position of political parties in the CR
Kučerová, Marie ; Jirásková, Věra (advisor) ; Pavlíček, Václav (referee)
The purpose of the thesis is to evaluate the position of political parties in the Czech Republic on basis of constitutional and special statutory legislative regulations. First the position of political parties in the Czech Republic as a democratic state (constitutional point- of-view) is analyzed, followed by wording focused on legislation of basic aspects of existence and activities of political parties (particularly from the viewpoint of the statutory regulation). When processing the theme the jurisprudence and historical development of the relevant legislation was considered. The thesis is composed of five chapters, each of them as a rule divided into subchapters. Chapter One describes the position of political parties in a democratic system of government, resulting from their relation to the state and the society. Individual subchapters deal with term and function definitions of political parties derived from the legal regulation and completed by corresponding jurisprudence of the Constitutional court. There is also reference to critical view typical for political parties institution in connection with legal regulations as a possible means for correction of some negative features mentioned. The Chapter Two is mainly focused on historical development of legal regulation of political parties on...
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Analýza reprodukčních vlastností prasnic ve vybraném chovu
KUČEROVÁ, Marie
The aim of the thesis was to analyse the reproductive parameters of the CLW and CLWxCL sows group in selected breeding group (CLW - Czech Large White, CL - Czech Landrace). Sows, compared to gilts, had more all born piglets born after 100 services (by 118 piglets more after 1st insemination and 116 piglets more after all inseminations). The CLWxCL sows gave birth to 0.10 more all born piglets and 0.21 live piglets more. The highest number of piglets, all and live, was born in the 4th parity. The correlation coefficients between the age at the 1st service and the number of all resp. live-born piglets were low. Only 0.1 live piglets were born to CLW sows with weaning to service interval (WSI) from 5 days compared to WSI to 4 days. In CLWxCL sows, more live-born piglets showed sows with WSI to 4 days compared to sows with WSI from 5 days. The difference was higher, namely 0.8 piglet (P < 0.05). In the case of CLW and CLWxCL sows was confirmed a statistically significant difference in the number of live-born piglets between the sows with a gestation length from 116 days, up to 114 days and 115 days. Most of the piglets were born after AMD 74 boar and the lowest number after AMD 101 boar.
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Russian language printed periodicals in the Czech Republic from 1990 to 2016
Kučerová, Marie ; Nečas, Vlastimil (advisor) ; Jirků, Jan (referee)
The diploma thesis deals with Russian language periodic press in the Czech Republic from 1990 to 2016. Based on a quantitative document analysis, the thesis describes changes in number of periodicals, identifies three types of publishers and details the biggest publishing companies. Readers and functions of Russian language periodic press are defined with the help of in-depth interviews with media producers. The thesis is supplemented by a list of Russian language titles published in the Czech Republic in 2018. It also contains a description of producers of this minority language media and their working conditions. The thesis concludes that there is a declining tendency in number of Russian language titles published in the Czech Republic. The age of readers of this type of minority media varies. The audience speak and read in Russian and it is also comfortable for them to read in this language. These printed periodicals provide their readers with civic and cultural explanation and with apolitical information with so called Czech element. These functions enable their readers assimilation into the major society.
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