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Financial and legal aspects of importing goods to the Czech Republic
Mařík, Karel ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Resumé The importance of international trade has been growing over the last couple of decades. For a small country such as the Czech Republic international trade is especially significant. Without importing a large volume of products we would not be able to meet our needs or would meet them at the cost of ineffective production. The aim of my diploma thesis "The financial and legal aspects in product imports to the Czech Republic" is to describe what legal and financial requirements have to meet by importers when importing into the Czech Republic. There are several taxes and other payments that an importer must pay for the goods that he wishes to import. The most important is customs duty. Duty for the goods has to be paid according to the type of goods and country of origin. The rate can be easily looked up in the TARIC. The other type of payment that applies to imported goods is Value Added Tax. There are currently two rates of this tax. There is a 20% rate and a reduced rate of 10%. Import of certain types of goods (mineral oils, alcohol, beer, wine and tobacco products) are also taxed by the consumption tax. The ultimate tax that could apply to imported goods is one of three so called "energy tax" that in the Czech Republic are relatively new. Although, since these taxes tax only electricity, natural...
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Financial and legal aspects of importing goods to the Czech Republic
Mařík, Karel ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Resumé The importance of international trade has been growing over the last couple of decades. For a small country such as the Czech Republic international trade is especially significant. Without importing a large volume of products we would not be able to meet our needs or would meet them at the cost of ineffective production. The aim of my diploma thesis "The financial and legal aspects in product imports to the Czech Republic" is to describe what legal and financial requirements have to meet by importers when importing into the Czech Republic. There are several taxes and other payments that an importer must pay for the goods that he wishes to import. The most important is customs duty. Duty for the goods has to be paid according to the type of goods and country of origin. The rate can be easily looked up in the TARIC. The other type of payment that applies to imported goods is Value Added Tax. There are currently two rates of this tax. There is a 20% rate and a reduced rate of 10%. Import of certain types of goods (mineral oils, alcohol, beer, wine and tobacco products) are also taxed by the consumption tax. The ultimate tax that could apply to imported goods is one of three so called "energy tax" that in the Czech Republic are relatively new. Although, since these taxes tax only electricity, natural...
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Risks of narrow professional specialization in medics work
Mařík, Karel ; Tollarová, Blanka (advisor) ; Trpišovský, Milan (referee)
The topic of this diploma thesis is the education of healthcare personnel, more specifically, the deepening of vocational qualification of radiology assistants. It is divided into two parts, theoretical and practical. The first part is an overview of theoretical knowledge which is essential for understanding the issue. It is divided into several sections which describe the system of undergraduate and postgraduate education of radiology assistants and the legislation related to the profession. The first part also describes personal development planning and career planning for employees, systematization of work positions in the organization, management and risk prevention in organization's personnel department. The theoretical part is followed by the practical part. The thesis is a case study dealing with a selected group of healthcare personnel. A qualitative research was chosen to clarify the context, interviews with the selected group of respondents served as the source of data. The group of respondents consists of management and radiology assistants from specific organization. The aim of the thesis is to find out whether radiology assistants perceive their narrow specialization as an advantage or disadvantage and how management of the organization which employs them deals with this topic. Key...
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The Sacroiliac Joint Ratio. Determination of Normal Values.
MAŘÍK, Karel
Indices SI joint. Determination of normal values. The present thesis aims to establish normal values in adults without any pathological changes in the SI joint, LS spine and pelvis who are examined at the whole-body bone scintigraphy in the Department of Nuclear Medicine Hospital in Czech Budejovice. The SI joint is examined in patients with suspected inflammation in focusing on the joint activity with the whole-body scintigraphy of the skeleton. Then, using the ROI ratio, the ratio of the activity in the SI joint activity and the sacrum or L spine is calculated. The first hypothesis assumes that people without any pathology changes of the SI joint belong to the range of 1,0?1,4. To determine the normal values, a reference file was created based on data of people whose whole body scintigram showed no pathology in the LS spine and SI joint and without any clinical suspicions of SI joint inflammation. The people selected for this research had not suffered from Bechterew?s disease, pelvic trauma and LS spine, bearing altered bone metabolism in the LS spine or pelvis. Their age at the examination time ranged from 25 to 45 years. Applying the ROI technology, values were obtained from the areas of the right and left SI joint, from the L4 and os.sakrum to verify the second hypothesis. This hypothesis assumes that in order to determinate normal values in the SI joint it is better to make a comparison using os.sakrum than L4. Applying statistical calculations, normal values of the SI joint are determined from these areas. The values will assist in the diagnosis of inflammatory diseases of spine in patients who are examined at the scintigraphy in the Department of Nuclear Medicine Hospital in Czech Budejovice.
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