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Holism in the Birthassistancy. Theory of Life Changes in Nursing for the Pregnant Woman
Morávková, Jana ; Archalousová, Alexandra (advisor) ; Hrnčálová, Lucie (referee) ; Kubátová, Jolana (referee)
Holism in the Birthassistancy. Theory of Life Changes in Nursing for the Pregnant Woman. The work on holism in midwifery deals in its theoretical part with history and development of holism, further with particular holistic approaches. The next chapter contains basic information on physiology and patophysiology of pregnancy, deliverance, and new-born baby. The theoretical part is closed by a chapter dealing with holistic point of view on pregnant women needs. The empirical part deals with the theory of vital changes and with the influence of significant events in women's life on the risk of premature birth.
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Local fees in the Czech Republic
Bublíková, Ilona ; Sedmihradská, Lucie (advisor) ; Morávková, Jana (referee)
The diploma thesis aims to evaluate a proposed amendment to Act No. 565/1990 Coll. Local Fees. This amendment proposes changes to two local fees, while the diploma thesis is focused on a fee from the accommodation capacity. The subject of this work is an analysis of the local fee from the accommodation capacity in selected twenty cities in Cheb district. Therefore, the first part of the thesis explains the system of local fees in the Czech Republic, describes the historical development of local fees and delimits the difference between the concepts of tax and fee. Subsequently, the basic terms necessary for understanding the given issue are defined, such as municipality budget, elements of local fees, generally binding decree and the last part theoretically defines the amount of accommodation capacity itself. The practical part of the thesis focuses on ten selected towns in the Cheb District, which collect the fee from the accommodation capacity and also focuses on ten selected towns from the district town of Cheb which do not charge for the accommodation capacity. The conclusion of this work is focused on summing up knowledge of the local fee from the accommodation capacity of individual cities and on the basis of them evaluates the proposed amendment.
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Comparison of tax systems of the Czech Republic and The Kingdom of Sweden
Krudenc, Antonín ; Morávková, Jana (advisor) ; Kubátová, Květa (referee)
This bachelor thesis deals with Czech and Sweden tax systems. The aim of the thesis is to compare and analyze these different tax systems, to identify and compare tax burden on excise duty and to compare taxpayers views on tax rates and the complexity of the tax system. The thesis is divided into three chapters. The first chapter deals with the tax system in the Czech Republic. The second chapter deals with the Swedish tax system. And the last third chapter compares these tax systems. The comparison is mainly from the point of view of the taxpayer's tax burden on excise duties and the views of taxpayers on tax system.
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Comparison of tax systems of the Czech Republic and Canada
Roubíčková, Petra ; Morávková, Jana (advisor) ; Kubátová, Květa (referee)
The bachelor thesis deals with the Czech and Canadian tax system. The object of this thesis is to analyze and describe these two different tax systems, outline their primary differences and present a few comparisons based on several factors, for example tax mix or tax burden of taxpayer. The thesis is divided into three chapters. The first chapter describes the tax system in the Czech Republic, whereas the focus of the second chapter revolves around the tax system in Canada. The third chapter includes a comparison of these two tax systems. This bachelor thesis should provide the reader with a good idea of what the tax systems both in the Czech Republic and Canada look like.
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Holism in the Birthassistancy. Theory of Life Changes in Nursing for the Pregnant Woman
Morávková, Jana ; Archalousová, Alexandra (advisor) ; Hrnčálová, Lucie (referee) ; Kubátová, Jolana (referee)
Holism in the Birthassistancy. Theory of Life Changes in Nursing for the Pregnant Woman. The work on holism in midwifery deals in its theoretical part with history and development of holism, further with particular holistic approaches. The next chapter contains basic information on physiology and patophysiology of pregnancy, deliverance, and new-born baby. The theoretical part is closed by a chapter dealing with holistic point of view on pregnant women needs. The empirical part deals with the theory of vital changes and with the influence of significant events in women's life on the risk of premature birth.
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Personal income tax and corporate income tax in Ireland
Dao, Trang ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
This bachelor thesis focuses on tax system in Ireland, particularly income tax and its comparison with other countries of the European Union. The first part generally describes personal tax and corporate tax in the Republic of Ireland. Follows the analysis of personal income tax and corporate income tax in the selected countries of the European Union, according to which they are then compared with the Irish. The last part by using analogy evaluates the similarities and differences.
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Comparison of the tax burden of employees in the Czech Republic and in Sweden
Štáhl, Jiří ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
The purpose of this master thesis is comparison of the tax burden of Czech a Swedish employees. The first part describes tax systems of both analyzed states focusing on the taxation of income from employment according to the 2016 legislation in order to successfully perform the calculations in the following sections. The second, practical part is dedicated to the comparison of selected indicators. It consists of two parts. The first is focused on the calculation of average effective tax rate for various income groups and various types of taxpayers. The next part compares values of redistribution indicators, which are interval and global progressivity indicators (Lorenz curve, Gini coefficient). The final section is devoted to the comparison of conclusions of this thesis with conclusions of thesis with similar subject, that have been successfully defended.
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Comparison of income taxes in the Czech Republic and the United Kingdom
Bělinová, Lucie ; Finardi, Savina (advisor) ; Morávková, Jana (referee)
This bachelor´s work compares personal income taxes in the Czech Republic and the United Kingdom. It is divided into two parts. About the Czech Republic and the United Kingdom with detailed description of structural components of tax. Tax rates are differentiated in the United Kingdom, but in the Czech Republic there is linear tax rate with solidary increase of tax. In the United Kingdom there is put the highest emphasis on collection of personal income tax. This collection constitutes 27,5 % of total tax revenues. In the Czech Republic it is 10,5 %. Tax quota is similar in both of countries. Implicit tax rate on labour is higher in the Czech Republic. In the United Kingdom there is effective tax rate about 15 %. In the Czech Republic there is effective tax rate about 12 % in last years.
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