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The cases of ECJ in the field of direct taxation and their influence on national tax policies
Bittnerová, Gabriela ; Vítek, Leoš (advisor) ; Kužela, David (referee)
The thesis is devoted to the most relevant cases of European Court of Justice in the field of direct taxation and their influence on national tax policies. Different member states are willing to implement the law of European Union at different levels. The thesis evaluate the impact of ECJ cases on national tax systems of France and The Netherlands. It has several parts. First part describes historical milestones in coordination of direct taxation, second part describes the ECJ and its function and structure. Follows the analysis of most important cases. Last part evaluate the impact of cases on French and Dutch tax system.
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Assessment of safety culture in selected hospitals in the Ústí nad Labem and Liberec regions
VOLENÍKOVÁ, Kateřina
Current status: The issue of medical errors has recently gotten considerable attention among organizations at the global and national levels. In its report the Institute of Medicine recommended the development of a safety culture where employees want to provide the safest health care. Assessing the current culture of safety is the first stage in the development of patient safety. Subject: The main purpose of the research was "to evaluate the safety culture in select hospitals." Method: A standardized method was chosen for the research: The AHRQ Hospital Survey on Patient Safety Culture. A quantitative method was implemented using polling. Obtained data were tested in SPSS version 16.0. For statistical testing Person's chi-square and sign scheme was elected. Research group: The research survey addressed 301 non-medical staff of Krajské zdravotní a.s. Masarykova nemocnice, o. z. (Regional Health a.s. Masaryk Hospital) in Ústí nad Labem and Krajské nemocnici Liberec, a.s. (Liberec Regional Hospital) Results: The survey results showed that the surveyed health care professionals assess the organizational culture as friendly. The respondents indicated that they are praised by the manager for conducting their work safely and that they can suggest changes in management practices. The results showed that addressed health care professionals support each other (58.1%) and cooperate better (72.4%). According to the respondents, better teamwork leads to better patient safety. An analysis of the results shows that health professionals have an active approach to safe care (82.7%) and in their opinion, errors and mistakes lead to improved patient safety (40.9%). Paramedics have confirmed that they receive feedback on reported incidents (37.9%). Based on team discussion about errors the respondents' evaluation of patient safety has significantly improved. An analysis of respondents' answers revealed a lack of reporting of adverse events. Most respondents consider the number of staff in the workplace deficient (42.5%). Conclusion: Hospital management should be involved in changing the detection of individual errors from individual to systemic. In order to improve the safety culture there should be regular supervision or teambuilding activities that support the development of teamwork. Feedback on the results of reporting errors must be given in an appropriate way to motivate staff to continue to report future errors. The results require a change in how medical staff report errors and greater consistency among management when checking reports. Complaints of work overload by medical personnel must be taken seriously. Improvements can be brought about by changes to work organization or the use of temporary workers.
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The Conclusion of a Contract under the United Nations Convention on Contracts for the International Sale of Goods in Comparison with Czech National Legislation
Krčálová, Kristýna ; Boháček, Martin (advisor) ; Levý, Jan (referee)
This Master's thesis focuses on the United Nations Convention on Contracts for the International Sale of Goods (CISG), better known as the Vienna Convention. The main purpose of this thesis is to evaluate conditions for application of this international treaty and to assess the contracting process under the CISG including the similarities and differences with the Czech national legislation. Finally, it seeks an answer to the question, which of these rules (international or national) are more advantageous for a Czech contractual party with respect to concluding a contract. The thesis is divided into five parts. The first one represents an introduction to the CISG, its origin and the Czech Republic's attitude to it. The second part identifies the conditions for application of the CISG and therefore defines a subject and an object of an international contract of sale under the CISG. Both third and fourth parts gradually introduce two phases of the contracting process (offer and acceptance) including the relevant case-law. The last chapter strives to complete the contracting process with an analysis of the exact moment, when a contract is concluded, as well as with an analysis of a potential battle of the forms and its impact on a contract conclusion.
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Non-profit Organizations in National Accounts
Havlová, Marie ; Hronová, Stanislava (advisor) ; Rybáček, Václav (referee)
Cílem práce je zmapovat dosud nepříliš probádanou oblast neziskových organizací a její podskupiny neziskových institucí sloužících domácnostem (NISD). Jde tedy především o analýzu dat ze satelitního účtu neziskových institucí, ale také nástin problémů, které jsou spojeny s jeho zaváděním. Satelitní účet zobrazuje data za neziskové organizace ze všech sektorů národního hospodářství. Práce je rozdělena do tří částí. První část se zabývá vymezením pojmů neziskové organizace a NISD, dále jsou uvedeny jejich klasifikace a způsoby statistického zjišťování. V druhé části jsou nejprve analyzovány výsledky sektoru NISD, poté také výsledky satelitního účtu neziskových institucí. Ve třetí části bylo provedeno mezinárodní srovnání výsledků neziskových organizací s Belgií, Finskem a Slovenskem. Na závěr jsou pro doplnění uvedeny ještě ukazatele za neziskové organizace z dalších i mimoevropských států.
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Implementation of European legislation into the legal order of the Czech Republic
Pelc Vostrá, Nelly ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
AAAAbstractbstractbstractbstract The main purpose of my thesis is to analyse how Czech legal order deals with the obligation to implement European legislation, and also, how it is affected by the process of implementation. The thesis consists of two major parts. Part One describes the European law system from the point of view of its effects on a national law; the direct effect as well as the obligation to implement the EU law into national legal acts are considered. Part Two is divided into six chapters; each chapter deals with a different aspect of Czech obligation to implement and apply the EU law. Czech government is the main legislative initiator and has developed detailed rules for preparing government bills. However, the praxis is far from ideal. Both chambers of Czech Parliament are affected by serious lack of interest in the process of implementation. The Constitutional court provides a constantly growing judicature of open-minded interpretation of the national law with respect to the EU law. On the other hand, it shows a surprising reluctance to refer for a preliminary ruling at the Court of Justice of the European Union. Czech courts have to deal with principles of application of the EU law. With respect to a principle of damages for failure to fulfil the member state's obligations under EU law,...
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The Specific Language in the Region Boskovice
NIKLOVÁ, Monika
This bachelor thesis focuses on the analysis of common spoken language in the area of Boskovice. The thesis is divided into three parts. The first, theoretical, part deals with the definition of national language and with basic features of the dialect used in central Morava. The second, metothodological, part describes methods of practical research. In the third part, which can be specified as practical, author analysed recorded and transcribed material of spoken language among people of different ages and made analysis at all language levels. The goal of this bachelor thesis is to qualify the degree of dialect´s haleness across all age-groups in chosen locations of Boskovice.
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Subsidy Support of the Sustainable Waste Management
BEDNÁŘOVÁ, Renata
The subject of the dissertation is the issue of the waste management with special emphasis on the recycling of the construction and demolition waste. The recourse is an analysis of the key instruments regulating the activities and behaviour of market operators in this field toward fulfilling all-society priorities and principles of the sustainable development, where special accent is put on the area of subsidy policies and programmes. The aim of the dissertation is to analyse and evaluate the setting of the selected subsidy programme in terms of economic and ecological efficiency with the emphasis on the assessment of the impact on the recipient. The subject of the research will be a priority axis 4 "Improvement of Waste Management and Removal of Old Environmental Burdens" within the Operational Programme Environment 2007 - 2013. In the literature review basic concepts and important definitions are defined, followed by the comprehensive and complex searches of the problematics from different angles of view. First of all, the global aspect of environmental protection is discussed, broader historical, legal, economic and political contexts, that are essential fundament for understanding the current and future challenges both globally regionally, are summarized. Hereafter, a more detailed description of the situation of the European Union is followed, then the overview is completed by a detailed view at the state of the problematics in the Czech Republic. Subsequent chapters are devoted to a detailed analysis of the waste management sector, again in terms of global, European and national standpoint, in the end the view is focused on the key issue of the dissertation problematics of construction and demolition waste. In the application part the fulfilling of the stated objective of the dissertation through four defined hypothesis is solved. Hypotheses verify the efficiency and appropriateness of the setting of the system of subsidies in the frame of the monitored programme. The emphasis is imposed on the assessment of the impact of the allocated subsidies to the private entities on their economic and environmental efficiency.
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State - country - nation: The loyalty of Moravian Czechs and Germans
Řepa, Milan
This study traces in parallel the transformation of the collective consciousness and loyalties of the Czech and German populations in Moravia in the 19th century. It focuses on various forms of collective consciousness – provincial patriotism, Austrian state patriotism, Czech and German nationalism. It looks at how they relate to other forms of solidarity or loyalty, such as those based on class, religion, or region and at how their formation was influenced by important events and historical processes, beginning with Enlightenment absolutism, the Napoleonic Wars, the revolutionary years 1848/1849, the evolution of civil society in the 1860s and 1870s, the Austro-Prussian War (1866) and the Franco-Prussian War (1870), and ending with the diversification of political life in the late 19th century.
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Comparison of intercultural competences of nursing staff in the Czech Republic and German-speaking areas
TÝLEOVÁ, Tereza
The increasing migration of population in the 21 century causes development of multicultural societies. With the increasing number of foreigners in individual countries it is possible to also presume an increasing number of patients/clients from different cultures in medical facilities. These facts require modern attitude to nursing, developing of transcultural nursing, implementing multi- and transcultural education in the health care education and propagation of multicultural conception of nursing between the nursing personnel. The result of these necessary changes should be the ability to provide effective nursing care which is culturally adjusted to the patient/client that would also take their specifics, customs and traditions of their culture into account and that would saturate all their biological, psychological, social and spiritual needs according to their race, nationality or belief. This thesis deals with multicultural nursing and confronts cultural competence of the nursing staff in Czech Republic with that in German-speaking countries. This thesis aim is to state the level of multicultural competence of the nursing staff and explore conditions provided to the nursing personnel of the hospital for giving culturally adapted care to patients-foreigners. The results of the research give an overview of the state of culturally competent care in comparable medical facilities in Czech Republic, Germany, Austria and Switzerland. They will also give a feedback to the questioned hospitals. Such information may alert their management to possible lack of knowledge of their nursing personnel and help them direct its further education. The theoretical part of the theses defines the basic concepts regarding culture, ethnic groups, race or nation, formulates the difference between the terms "multicultural" and "transcultural" nursing, multicultural education and culturally competent care, compile the most common sections of specific cultural needs of the individuals. In short it also processes J. Campinha-Bacote's model of cultural competence in health care delivery, the Papadopoulos, Tilki and Taylor Model for developing cultural competence and the Purnell Model for cultural competence. It also shortly deals with nursing frameworks for acquiring cultural data, such as the Sunrise model from M. Leininger, the Giger and Davidhizar Transcultural assessment model and Bloch's ethnic/cultural assessment guide. The empirical part processes and evaluates data obtained during the quantitative research. The accumulation of the data was conducted through anonymous questionnaires that were distributed between the nursing personnel of internal and surgical wards of the hospitals in Czech Republic and in German-speaking countries. In Czech Republic these were hospitals in Prague and in Tábor, in Germany a hospital in Dortmund and one in Cottbus, in Austria the hospitals in Salzburg and in Weiz and in Switzerland a hospital in Aarau and one in St. Gallen. The collection of the data was conducted either on-line or by way of printed questionnaire forms. The acquired data were valorized and sorted into diagrams and tables for further clarity. From the respondent´s answers follows that the queried medical facilities in Czech Republic do not provide sufficient conditions for their workers to give culturally competent nursing care on such a level, as it is at the facilities questioned in the German-speaking areas. The results also show that language skills of the nursing personnel in these hospitals in Czech Republic are worse than those in the German-speaking countries. With the level of multicultural competence the situation is similar; in this field Czech nursing personnel does not match their foreign counterpart. It is necessary to remark that this research sample of two hospitals from each of the countries is insufficient for the results to be applied on the whole Czech Republic or German speaking countries.
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