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Taxation of Rent Incomes
Mikesková, Dana ; Štěrba, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on taxation of rental income achieved under § 9 of the Income Tax Act. In the theoretical part, the system of taxes in the Czech republic is presented, the procedure of taxation of individual income taxes, calculation of the resulting tax liability and the whole subchapter is devoted to rental contracts, their data and rents. The practical part compares the investment of natural person in a residential building and an apartment. It also includes the costs of this person and evaluation of real estate investments.
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Czech Secondhand Board Game Price Analysis
Pospíšil, Matyáš ; Polák, Petr (advisor) ; Bajgar, Matěj (referee)
This thesis explores the various factors a ecting the willingness to pay (WTP) for secondhand board games in the Czech market. A regression analysis was em- ployed to examine the influence of age, the importance of reviews and themes, monthly income and media influence on consumers' WTP. The study also dif- ferentiates between more and less complex games to highlight subtle shifts in WTP based on game complexity. The empirical results provide insights into the baseline for the discounted price, the significant negative e ect that age or inexperience in buying a board game can have and the remarkable positive ef- fect that following board game media has on the price. While the study centres on the Czech market, its findings o er practical implications for the broader secondhand board game market and retailers. JEL Classification C50, D12, D49, L14, L15 Keywords Secondhand Market, Board Games, Willingness to Pay, Regression Analysis Title Czech Secondhand Board Game Price Analysis Author's e-mail pospisil.matyas@gmail.com Supervisor's e-mail polakpet@gmail.com
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The importance of folic acid and ferum in pregnancy
Schrenková, Lenka ; Šišková, Ivana (advisor) ; Čermáková, Monika (referee)
V Abstract This bachelor thesis deals with value of folic acid in period of pregnancy. Thesis also aims at natural sources of folic acid and iron in food, risks in lack of these during pregnancy and following negative impacts on health of child and mother. In practical part are evaluated questionnaires of pregnant women about importance of folic acid and iron during pregnancy and also accessibility for these micronutrients in normal food. Key words: pregnancy, nutrition, folic acid, iron
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Taxation of Rent Incomes
Mikesková, Dana ; Štěrba, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on taxation of rental income achieved under § 9 of the Income Tax Act. In the theoretical part, the system of taxes in the Czech republic is presented, the procedure of taxation of individual income taxes, calculation of the resulting tax liability and the whole subchapter is devoted to rental contracts, their data and rents. The practical part compares the investment of natural person in a residential building and an apartment. It also includes the costs of this person and evaluation of real estate investments.
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Metabolic specifics of women with a positive history of gestational diabetes
Jarošová, Adéla ; Vejražková, Daniela (advisor) ; Krejčí, Hana (referee)
Gestational diabetes (GDM) is a disorder of glucose metabolism arising for the first time in pregnancy and spontaneously receding after birth. The issue of GDM is very topical since, according to the latest update of diagnostic criteria, up to 17% of pregnant women is threatened by this disorder. The incidence of GDM correlates with the increasing prevalence of overweight/obesity and metabolic syndrome. It is proved that women who have had gestational diabetes have an enormously increased risk of developing type 2 diabetes mellitus (DM2T). The risk accosiated with a gestational diabetes pregnancy stretches beyond the host, and can affect the fetus both directly (e. g. macrosomia development), and epigenetically (increases susceptibility to obesity, DM2T development or cardiovascular disease). Significant influence on the development of GDM (or DM2T) is a body composition that is directly related to lifestyle (nutritional intake and physical activity) and genetic role i salso involved. Early intervention may help delay the risk of developing DM2T and other metabolic complications. In this diploma thesis we monitored metabolic profiles of glucose and lipids and body composition based on anthropometric examination and questionnaires of nutritional income and physical activity. For the complex...
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Is the Concept of the Laffer Curve Valid ?
Herbst, Karel ; Schneider, Ondřej (advisor) ; Hedbávný, Petr (referee)
i Abstract This thesis deals with the issue of Laffer curve. According to the idea of the Laffer curve when the tax rate exceeds certain treshold (revenue-maximizing tax rate) the tax revenue would in absolute terms decrease with rising tax rate. Therefore this thesis tries to discover whether those facts are valid in the corporate income taxation for 20 OECD countries for the time period from 1965 to 2006. The structure of the thesis could be divided into three parts. In first introductory chapters the issue of taxation would be discussed in general. It will briefly examine the history of taxation and explore the theory of taxation and tax systems. The second part of this thesis will focus on the Laffer curve in detail. Third chapter will introduce the theory behind Laffer curve and discuss its properties for different types of taxation. In the following chapter the literature and different possibilities of estimation of the Laffer curve and (or) Laffer effects would be reviewed. Fifth chapter focuses on the corporate income taxation per se and examines the development of corporate income tax revenue and rates in our sample countries. In the last part of this thesis the econometric estimates of the Laffer curve for corporate income taxation are presented. The Laffer curve would be estimated for three...
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