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The issue of driving a car in patients after stroke - the possibility of occupational therapy intervention
Málková, Kristýna ; Svobodová, Tereza (advisor) ; Uhlířová, Jaromíra (referee)
The issue of driving a car after stroke is getting increasingly common, especially because of the high stroke incidence concerning productive age patients. Nowadays, driving is considered a matter of course which intervenes our leisure time activities and work performance. Self-sufficiency and independency of a patient is one of the domains of occupational therapy, which is why the occupational therapist is a part of an interdisciplinary team. The theoretical part of the thesis defines terms relating to stroke and further neuropsychological deficits. It describes problematics of returning to automobile driving and legislative aspects. Possibilities of occupational therapy interventions relating to driving are proposed as well. The practical part of the thesis stands on a survey research, conducted in the Czech Republic and Belgium. The survey was aimed at occupational therapists who work with neurological patients and focuses on the issue of returning to driving and possible occupational therapy interventions. The conclusion also describes and compares practical Czech and Belgian occupational therapy with patients who have undergone a stroke. Key words: stroke, driving a car, occupational therapy, rehabilitation
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The issue of driving a car in patients after stroke - the possibility of occupational therapy intervention
Málková, Kristýna ; Svobodová, Tereza (advisor) ; Uhlířová, Jaromíra (referee)
The issue of driving a car after stroke is getting increasingly common, especially because of the high stroke incidence concerning productive age patients. Nowadays, driving is considered a matter of course which intervenes our leisure time activities and work performance. Self-sufficiency and independency of a patient is one of the domains of occupational therapy, which is why the occupational therapist is a part of an interdisciplinary team. The theoretical part of the thesis defines terms relating to stroke and further neuropsychological deficits. It describes problematics of returning to automobile driving and legislative aspects. Possibilities of occupational therapy interventions relating to driving are proposed as well. The practical part of the thesis stands on a survey research, conducted in the Czech Republic and Belgium. The survey was aimed at occupational therapists who work with neurological patients and focuses on the issue of returning to driving and possible occupational therapy interventions. The conclusion also describes and compares practical Czech and Belgian occupational therapy with patients who have undergone a stroke. Key words: stroke, driving a car, occupational therapy, rehabilitation
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Accounting and tax specifics of a limited company
Málková, Kristýna ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on a limited company from legal, tax and accounting perspectives. The thesis contains comparison of to date legislation after the recodification of business law with its consequences and Commercial Code. This comparison aims mainly on the process of foundation of a company, company's authorities, reserve fund and increase and decrease of share capital. The following chapter contains impacts of mentioned recodification on accounting standards. The thesis is further concerned about the corporate income tax. Last chapters are about executive directors' rewards including their taxation and about distribution of profit. These chapters describe an approach of a current legislation as well as the obsolete Commercial Code.
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Taxation of individual entrepreneurs’ incomes in terms of Czech Republic
Málková, Kristýna ; Nováková, Lenka (advisor) ; Černý, Václav (referee)
The main goal of the bachelor thesis is to describe and clarify the process of taxation of individual entrepreneurs' incomes. The thesis consists of practical and theoretical part. Theoretical part is focused on possibilities of keeping records of an individual entrepreneur, calculation of tax base from economic result and construction of tax. In the practical part, the theory is applied on the example, which is solved in an accounting, tax evidence and with the use of fixed expenses. Final survey describes the attitude of college students to doing a business as an individual and being an employee.
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