National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Comparative economic analysis of different types of care for the elderly in the Czech Republic
Sabaková, Jana ; Doležalová, Antonie (advisor) ; Vostrovská, Zdenka (referee)
This thesis deals with the problems of seniors. Currently in the Czech Republic, but everywhere in the developed countries, a trend of aging and extending the retirement age is taking a shape. For these reasons the problems of the elderly is very actual. Older people sre becoming endangered and can get into a difficult social and financial situation. The aim of this study is to determine what the current possibilities are for senior accommodation service providers, than to analyze current homes for the elderly and to compare the homes for the elderly according to different lenders. The theoretical part presents the contemporary social policy, the current trends, providing of the social services and financing of the homes for the elderly as a social service. It also examines the origins of social policy and the need for social assistance. Practical chapters analyze and compare different homes for the elderly. It focuses on contributory organizations, charitable organizations and limited liability companies, comparing them and trying to figure out which form of the provision is most effective and what are the conditions of homes for the elderly. In conclusion, the work seeks to introduce alternative financing of social services in the form of homes for the elderly.
Tax reform in the Czech Republic and Slovakia
Sabaková, Jana ; Kapinusová, Jana (advisor) ; Vebrová, Ludmila (referee)
I wrote this thesis about the tax reform in the Czech Republic and Slovakia. The simultaneous tax reform in Czech Republic valid from 1st January 2008 is very fresh and greatly discussed theme. Slovak reform proceeded in years 2004-2007. In the theoretical and practical part I mainly deal with the flat tax, the key-stone of the tax reform in both countries. The theory of the flat tax comes out from the principles of the effective taxation from Adam Smith. The reform based on the flat tax has been created by American economists Alvin Rabushka and Robert Hall in the 1980's. Slovakia based the reform on this concept and won recognition for its implementation. The Czech Republic tried to follow Slovakia but finally started out with corrections and simplification of the existing tax system. Besides comparison of the concepts with Rabushka's and Hall's parameters, I also examine the influence of the tax reform on the net revenues of individuals and families. In the Czech Republic I examine net revenues for 2007 and 2008 (the year before the tax reform and the first year of the reform). To be able to compare both countries I use years 2003 and 2004 for Slovakia (the year before tax reform and the first year of the reform).

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