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Comparative Analysis of Pension Companies that are Involved in the Additional Pension Savings in the Czech Republic
Valešová, Věra ; Prachař, Ondřej (advisor) ; Šarapatka, Michal (referee)
This bachelor thesis concerned with the current situation on the market of additional pension savings in the Czech Republic that has undergone significant changes as a result of the latest pension reform. The thesis primarily aims to draw a comparison of individual pension companies. The introductory part of the bachelor thesis contains a brief description of the czech pension systém, while the vast majority of the thesis is focused on the third pillar of additional pension savings. All essential basic characteristics concerning legislation, history, number of participants, the claims of participants, state contributions and changes since 2013 are specified and analysed. The core of the thesis is a the comparison of individual pension companies according to the number of participants, results of management, structure of investments, the volume of managed assets, equity, capital adequacy and especially achieved appreciation.The conclusion of thesis, based on the knowledge acquired, provides an assessment of transformed funds.
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Interaction of serotonin-1A receptors with N-methyl-D-aspartate receptor: Implication to treatment and pathophysiology of schizophrenia
Puskarčíková, Jana ; Valešová, Věra (advisor) ; Stuchlík, Aleš (referee)
Schizophrenia is a serious mental disorder affecting about 1% of the world's population. Serotonin-1A (5-HT1A) receptors are found on dendrites, which are concentrated in and N-methyl-D-aspartate (NMDA) receptors. Current therapy has many side effects. Based hypoglutamaterg hypothesis of schizophrenia is the current strategy in the search for new drugs indirect activation of NMDA receptors. Direct activation of NMDA receptors leads to neuronal damage. The aim of the thesis was to determine whether NMDA receptors interact with 5-HT1A receptors as the molecular and the behavioral level. At the molecular level, we found that administration of 5-HT1A agonist receptors (8-OH-DPAT, tandospirone) leads to an increase/decrease the expression of subunits (GluN1, 2B), the NMDA receptor in the frontal cortex and hippocampus. At the behavioral level, we test for sensorimotor gating (Prepulz inhibition of startle response, PPI) we found that the administration of 8-OH-DPAT worse information processing. Tandospirone had no effect on PPI. Test anxiety measurement (ultrasonic vocalizations) showed that 8-OH-DPAT and tandospirone at high doses improves anxiety. The test for recognition memory (novel object recognition test, NORT) that tandospiron, at a lower dose improves recognition memory. 8-OH-DPAT had no effect level of...
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ANALYSIS OF DEVELOPMENT OF EXCISE DUTY ON TOBACCO PRODUCTS AND ITS INFLUENCE IN THE CZECH REPUBLIC FROM 1993 TO THE PRESENT
Valešová, Věra ; Ševčík, Miroslav (advisor) ; Pekárek, Štěpán (referee)
The purpose of this thesis is to analyse the excise duty on tobacco products in the Czech Republic since 1993 up to the present time, especially the development of rates and revenues. Excise duty is imposed on tobacco products in the Czech Republic and also in the other European Union countries. Harmonisation efforts in the European Union and also fiscal need of Czech Republic cause frequent changes in tobacco excise duty rates, which conduces not only to change of tax collection, but can also bring some other related effects. In the theoretical part I first characterize the tax theory with a detailed focus on excise duty on tobacco products. Subsequently I define the meaning of excise duty on tobacco products, the principles and the mechanisms of the tax collection. In the practical part of the thesis I aim at analyse the evolution of the legal framework that affects excise duty on tobacco products and significantly affects the thesis in other sections. Further, I analyse the relationship between the rate of excise duty on tobacco products and tax collection and find out that the higher rate of excise duty not always led to higher tax yields. Finally I assess the effectiveness of the increase of excise duty on tobacco products and its impact on the consumption of tobacco products, illegal market and the public budgets.
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