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Obmedzovanie škodlivej spotreby v Európskej únii pomocou daňových nástrojov
Černáček, Kristián
The diploma thesis is focused on consumption taxes in the European Union, their changes and impacts on limiting harmful consumption. The author of the diploma thesis examines the level and change of consumption tax rates in EU countries, the development of average and median wages, prices of goods of harmful consumption and the costs caused by harmful consumption. The main goal of the diploma thesis is to find out whether it is possible to effectively reduce consumption by increasing tax rates. The secondary goal is to define the amount of consumption taxes in the EU, to find out prices and wages. In the Czech Repub-lic, find out the level of consumption, calculate the elasticity of demand and compare the results with the results of a questionnaire survey. Based on the findings, evaluate the effectiveness of the tax policy and propose measures.
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Knowledge of selected high school students on the effects and health risks of alcohol and tobacco products usage
Freslová, Veronika ; Váchová, Alena (advisor) ; Hanušová, Jaroslava (referee)
This thesis deals with the issues of alcohol and tobacco use, their effects on the organism and the associated health risks. The aim of the work, based on information gathered from empirical research, is to map the level of knowledge among secondary school students about the risks of using alcohol and tobacco products and their effects on health. The theoretical basis of this thesis is based on the available professional literature devoted to this topic, at the same time it relies on empirical experience gained from the practice. As part of the empirical part, the thesis involves a questionnaire survey involving volunteers from the pupils of the Secondary Vocational School of Catering in Říčany. By summarising the results of the research investigation, it can be said that general knowledge and information about both alcohol and tobacco products and their effects on health is available to users. Surprisingly, across ages or social groups, smoking is generally tolerated by society as opposed to drinking alcohol. The explanation lies in the fact that smoking does not affect the user's judgement. It can therefore be said that smoking is considered a normal part of everyday life by the respondents asked. In contrast, they are more likely to use alcohol under the influence of a social group and to fit in...
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Nové trendy v oblasti chování spotřebitele na trhu tabákových výrobků v ČR
Duchoňová, Vladimíra
The diploma thesis deals with the new trends in customer behaviour on the market with tobacco products and their alternatives – e-cigarettes, heat-not-burn tobacco and nicotine pouches. It offers a comprehensive view of the customer be-haviour on the market with classical tobacco products, primarily cigarettes. Based on this, research assumptions concerning alternatives were created. Quantitative method in the form of a questionnaire survey (n = 316) and qualitative method in the form of focus groups (n = 20) were used to fulfill the objective of the thesis. Based on the results, recommendations for tobacco companies were formulated.
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The awareness of harmful effects of using tobacco products and experience with their usage among pupils of lower secondary stage of selected elementary schools.
Kolářová, Kateřina ; Váchová, Alena (advisor) ; Hanušová, Jaroslava (referee)
The thesis called "The awareness of harmful effects of using tobacco products and experience with their usage among pupils of lower secondary stage of selected elementary schools." is divided into three parts. The theoretical part is devoted to the origin of tobacco products and their chemical composition. It describes the effect of toxic substances contained in tobacco smoke on the human body, characterizes the diseases that are associated with the use of these products, explains the harm of passive smoking, and lists the legislative measures introduced in this area. It also deals with the emergence and treatment of addiction, the use of tobacco by children of older school age and describes preventive measures that appear in Czech schools. In the practical part, it presents the results of quantitative research with 198 respondents, in two elementary schools in the Karlovy Vary region. The target group consisted of pupils of the sixth, seventh, eighth and ninth grades. The results of the research showed that the awareness of these pupils is at a very high level, but some awareness needs to be brought closer to the pupils - especially in the section of diseases caused using tobacco products, legislative measures and in the section of chemical composition of products. The survey also shows that 45,9...
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School children and their contact with marihuana and tobacc
Janatová, Hana ; Večerka, Kazimír (advisor) ; Trávníčková, Ivana (referee)
in english The goal of this bachelor thesis was to research the contact and relationship of older age students with smoking tobacco and marijuana products. The thesis is divided into two parts, theoretical and empirical. In the theoretical part of the thesis I identified and characterized the goal group of the study, primary school students. Other terms that are defined and discussed in the thesis are at risk groups, addictive substances, addiction and the prevention of risky behavior. The empirical part of the thesis contains my own research. The data that was collected was obtained through a questionnaire completed by 7th, 8th and 9th grade students at 4 primary schools in the Ústecký region of Czech Republic. Through the questionnnaire I was able to identity the availability of addictive substances to primary school students; the comparison of children living in the city versus village and their different experiences using addictive substances, and the comparison of experiences between students that have regularly scheduled hobbies and those that have none. The data collected was able to show that tobacco and cigarettes are easily available to primary school students; that the average age of first experiences with addictive substances is the same in the city as it is in villages; and that there...
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Tobacco Products Regulation
Říhová, Eliška ; Svoboda, Petr (advisor) ; Petrmichl, Václav (referee)
Title of the Master's Thesis: Tobacco Products Regulation Abstract: The submitted diploma thesis focuses on the issue of tobacco products regulation. The aim of the work is to analyse substantive law governing tobacco products in all its aspects so that the work provides a comprehensive overview of substantive law with regards to tobacco product's "life cycle", from production to consumer. The first chapter describes the methodology and existing literature, providing the reader with an overview of key sources on which it was possible to base the writing of the work. The second chapter deals with historical developments and applicable law at the European and international level. The following chapters deal with the individual aspects of tobacco product's regulation. Chapter 3 deals in great detail with the regulation of the product itself (i.e. product layout, content and ingredients, requirements for its packaging, and requirements for traceability and traceability of products). In the Czech Republic relatively benevolent regulation of tobacco products advertising is covered in Chapter 4. The issue of restrictions on use and sale of tobacco products can be found in Chapter 5, including the recently introduced ban on smoking in restaurants, bars, cafes and similar premises. To provide full overview, the last...
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Návrh na změnu sazby spotřební daně z tabákových výrobků s ohledem na financování zdravotnictví
Trubačová, Michaela
This diploma thesis focuses on the excise taxes of tobacco products. It examines the price elasticity of demand of tobacco products. In what cases and why its sellers shift the tax burden on consumers. Respectively, what effect has the increase of price of to-bacco products and consequently the effect on consumption and the revenues of nation-al budget. The aim of the thesis is to compare health care expenditures concerning the treatment of diseases which were caused by smoking, with the amount of financial means which are contributed to the treatment by the country. The amount of the special taxes which is used to treat smoking-related to diseases are based on the values which were determined and calculated with regard to a possible tax evasion due to the non-legal trade.
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