|
|
Heavy Metals Transfer during Waste Incineration
Karásek, René ; Noskievič, Pavel (referee) ; Kabát, Viktor (referee) ; Skála, Zdeněk (advisor)
The municipal solid waste (MSW) is a heterogeneous material that consists mainly of organic and mineral substances, metals and water. After thermal treatment this waste redistributes into individual incineration products. This also holds for the metals contained in the waste. This thesis deals with the behaviour of heavy metals and their compounds during the incineration process. Determining the percentage content of heavy metals from the waste entering the process of thermal utilization is practically impossible. The principal aim is to determine the amount of each heavy metal in the MSW from the incineration products. The opening sections of the thesis deal with waste, options of incineration, flue gas cleaning processes and also with the problems of the heavy metals in the environment. The next section introduces recent developments, what possibilities there are for determining the heavy metals in the waste and methods of data evaluation. The experimental part of the thesis introduces of a four-day measuring process that was conducted at the MSW incineration plant SAKO, Inc. The samples of the individual products of incineration were taken and after the laboratory analysis the results for the selected heavy metals were processed. The results include statistical data analysis.
|
|
|
Interregional redistribution in the Czech Republic
KOLÁŘÍKOVÁ, Veronika
The diploma thesis deals with the interregional redistribution in the Czech Republic. The aim is to describe and evaluate the tools and the extent of the interregional redistribution in the Czech Republic. The data from the websites of the Czech Statistical Office and Monitor of the Ministry of Finance of the Czech Republic are used for this purpose, which are evaluated at the NUTS 3 level, and include data for the relevant regional authority and municipality within the region in the period 2003-2019. Mainly the development of the fiscal capacity of the regions over time is evaluated. Subsequently, the shared taxes are given in millions of CZK for individual regions, including municipalities, and are compared with the fiscal capacity of the region. Furthermore, the shared taxes are recalculated per capita and expressed as the percentage of the average and, together with the regional GDP per capita as the percentage of the average, displayed in a graph. Similarly, the transfer revenues are examined. Finally, the shared taxes and the transfer revenues for individual regions, including municipalities, are added up together and presented in millions of CZK and per capita, and compared with the fiscal capacity of the region. The work does not deal with the fiscal needs of individual territorial self-governing units. It was confirmed that the shared taxes and the transfer revenues are tools for fiscal redistribution in the Czech Republic. The extent of the interregional fiscal redistribution has changed over time.
|
|
|
The principle of solidarity versus the principle of equivalence in the Czech social security law
Koutník, Michal ; Koldinská, Kristina (advisor) ; Vysokajová, Margerita (referee)
The principle of solidarity versus the principle of equivalence in the Czech social security law. This thesis deals with the principles of solidarity and equivalence in social security. The aim is to describe the importance of solidarity as a fundamental basis for the foundation of modern social security and to compare it with the principle of equivalence, which is often placed in contrast to solidarity. The work defines both principles generally and to capture their specific manifestations it focuses on pension security. The work consists of an introduction, two chapters which are divided into subsections, and a conclusion. The first chapter deals with both principles generally, describing their historical development and outlining ideas of selected domestic and foreign authors who have dealt with the principles in question. This chapter also summarizes the important jurisprudence of the Constitutional Court in the area. One of the subsections is dedicated to the principle of justice which is a principle closely related to the main principles in question. The second chapter is focused on pension security in the Czech Republic. It follows in detail the genesis of legal regulations of pension security in the Czech Republic in terms of the principles in question. It characterizes the current legal...
|
|
|
Capital income taxation with portfolio choice
Bakota, Ivo
This paper analyzes redistributional and macroeconomic effects of differential taxation of financial assets with a different risk levels. The redistributive effect stems from the fact that various households hold portfolios with a starkly different risk levels. In particular, poor households primarily save in safe assets, while rich households often invest a substantially higher share of their wealth in (risky) equity. At the same time, equity and safe assets are often taxed at different rates in many tax codes. This is primarily because investments in equity (which are relatively riskier) are taxed both as corporate and personal income, unlike debt, which is tax deductible for corporations. This paper firstly builds a simple theoretical two-period model which shows that the optimal tax wedge between risky and safe assets is increasing in the underlying wealth inequality. Furthermore, I build a quantitative model with a continuum of heterogeneous agents, parsimonious life-cycle, borrowing constraint, aggregate shocks and uninsurable idiosyncratic shocks, in which the government raises revenue by using linear taxes on risky and safe assets. Simulations of quantitative models shows that elimination of differential asset taxation leads to a welfare loss equivalent to a 0.3% permanent reduction in consumption. I find that the optimal tax wedge between taxes on equity and debt is higher than the one in the U.S. tax code.\n
|
|
|
What is the effect of income inequality on economic growth?
Ardeleanu, Dorian ; Baxa, Jaromír (advisor) ; Astapovich, Stanislav (referee)
The impact of income inequality on the level of economic growth is an impor- tant question, but the existing literature did not reach a consensus about the sign of its effect. This thesis studies the impact in 93 countries over the years 1995-2015. We apply two different methods: the fixed effects with Newey and West standard errors, and the first-difference generalized method of moments. The main findings emphasize that a widening wealth gap has an overall negative influence over the real GDP per capita growth. Besides that, the effect is stronger among low-income countries than among high- income ones. Moreover, we find that the impact of income inequality on economic growth depends on the governing party's doctrine. It is negative and statistically significant only in states with centrist governments. 1
|
|
|
The principle of solidarity versus the principle of equivalence in the Czech social security law
Koutník, Michal ; Koldinská, Kristina (advisor) ; Vysokajová, Margerita (referee)
The principle of solidarity versus the principle of equivalence in the Czech social security law. This thesis deals with the principles of solidarity and equivalence in social security. The aim is to describe the importance of solidarity as a fundamental basis for the foundation of modern social security and to compare it with the principle of equivalence, which is often placed in contrast to solidarity. The work defines both principles generally and to capture their specific manifestations it focuses on pension security. The work consists of an introduction, two chapters which are divided into subsections, and a conclusion. The first chapter deals with both principles generally, describing their historical development and outlining ideas of selected domestic and foreign authors who have dealt with the principles in question. This chapter also summarizes the important jurisprudence of the Constitutional Court in the area. One of the subsections is dedicated to the principle of justice which is a principle closely related to the main principles in question. The second chapter is focused on pension security in the Czech Republic. It follows in detail the genesis of legal regulations of pension security in the Czech Republic in terms of the principles in question. It characterizes the current legal...
|
|
|
Heavy Metals Transfer during Waste Incineration
Karásek, René ; Noskievič, Pavel (referee) ; Kabát, Viktor (referee) ; Skála, Zdeněk (advisor)
The municipal solid waste (MSW) is a heterogeneous material that consists mainly of organic and mineral substances, metals and water. After thermal treatment this waste redistributes into individual incineration products. This also holds for the metals contained in the waste. This thesis deals with the behaviour of heavy metals and their compounds during the incineration process. Determining the percentage content of heavy metals from the waste entering the process of thermal utilization is practically impossible. The principal aim is to determine the amount of each heavy metal in the MSW from the incineration products. The opening sections of the thesis deal with waste, options of incineration, flue gas cleaning processes and also with the problems of the heavy metals in the environment. The next section introduces recent developments, what possibilities there are for determining the heavy metals in the waste and methods of data evaluation. The experimental part of the thesis introduces of a four-day measuring process that was conducted at the MSW incineration plant SAKO, Inc. The samples of the individual products of incineration were taken and after the laboratory analysis the results for the selected heavy metals were processed. The results include statistical data analysis.
|
|
|
Social aspects in the Czech tax system
Aubrechtová, Markéta ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
This diploma thesis deals with the tax reliefs, focusing on direct taxes in the Czech Republic. First, I have chosen those tax reliefs that have a social element. The thesis deals with their evolution and their comparison with other countries. Furthermore, the thesis examines the tax reliefs in more detail in terms of their objectives, utilization, and efficiency conditions. This is achieved with using various tax load indicators and effective taxation, comparing costs and additionally also the views of experts. Generally, however, this issue lacks a comprehensive study and analysis, and thus also the particular data. Tax reliefs along with social benefits constitute a redistribution system. Their costs and impacts are different. At the beginning of the writing of this thesis, I thought that the tax system should primarily be transparent, simple, focusing on its primary fiscal function and should therefore be free of social politics. I have, however, changed my opinion, because it has turned out that the social tax elements have their positive specifics that are difficult and expensive to transport to the system of direct benefits.
|
|
|
Growth of Government and Change of Income Distribution of American Households During the Crisis of 2007-2009
Šolc, Jan ; Ježek, Tomáš (advisor) ; Loužek, Marek (referee)
The thesis deals with the synthesis of Peltzman and Higgs government growth theory and influence of the prevailing Keynesian ideology on predicative ability of these theories. Based on this theoretical synthesis thesis explains the long-term trend of increasing government power in the U.S. which is showed by all measuring methods regarding the size of governmental power. The second part of the thesis discusses the impact of the redistribution of wealth in the household sector to the size of government in the years 1979 - 2009, with an emphasis on recent crisis during 2007 - 2009. Tested hypothesis is that the redistributive processes during the last crisis were aimed mainly to U.S. residents in the area of median income. Based on a comparison of data from the years 1979 - 2009 and relating them to the crisis moment of 2007 - 2009 thesis confirms this hypothesis.
|
|
| |
guest ::
